1. Confirm the location of your legal corporate books for the corporation holding the Property. These are normally at an attorney’s office or accountant’s office. Sometimes they may be held by you.

  2. Once you have confirmed where they are, have your current attorney hold them for you and do a quick review to make sure all of the entries are in order and signed properly in the corporate books. 

  3. At the same time, have the attorney do a quick property study to make sure there are no annotations that have been noted on the property.
  1. Review your Corporate and Property taxes to make sure you are current. If you pay them all for this year, then you would prorate them at Closing. Make sure you have copies of both. 

  2. Make sure you have your Luxury tax up to date and copies of the declarations and payments. 


Upon receiving an offer and the SPA being drawn up, the Buyer will most likely want to review (along with the other basic items) the following: 

a) Copies of Survey- make sure you have a copy available (or your attorney will of course)
b) Copies of the house plans and permits, if you have them – most Buyers want to have them.
c) Any soil studies or environmental impact studies- have them available if you have them.
d) Water tests, if you have one available. If not, I would recommend getting one done to have available for Buyer.
e) Any topographical studies (replanteo) that were done to verify the size and boundaries of Property.
f) Copies of the Utility bills and payments (they will need the info to transfer them over at Closing) Water, electric, internet, Sky TV.
g) Current worker status for the Property (how many employees are there, how long, what their job functions are- how much they get paid, social security, etc.)
h) Information regarding any road contributions that have to be made, or HOA fees and status of payment of such.
i) Any information regarding upcoming rentals (deposits received, current contracts), dates of rentals and website information to be transferred to Buyer (, etc.
j) An inventory list of what furniture, appliances and items stay after Closing and a list of items that may be negotiable and those that are not staying.
k) Information regarding water- where it comes from, how it is paid and the legal status of it.
l) A list of general expenses, current repairs and any other important item that should be disclosed in relation to Property management and upkeep.
m) The account information where you want the funds to be sent, product of the sale. For international wires, you should have the complete information ready.

**** When contemplating the price of Sale, you should take into consideration an approximate 2% transfer tax and fees (if you negotiate to pay half of the Closing Costs), plus the commission and possible 13% sales tax over the commission.

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Uvita Law Firm
The Dome Commercial Center, across from the Bridgestone building,
First floor, Office #7
Uvita, Osa, Puntarenas, Costa Rica

Phone 011 (506) 2743-8416
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