Ley 7509

Property tax exemption

We handle the single-property exemption before the Municipality of San Carlos.

What is an exemption?

The property tax exemption (no afectación) applies to owners who can show they own only one property nationwide, registered or not, under article 4, subsection e) of Costa Rica’s Ley N.° 7509.

TramiMuniSC only handles single-property exemptions. The benefit must be renewed every year.

Requirements

  • Exemption form, complete and signed by the registered owner of the property.
  • Property declaration up to date.
  • Valid national ID verified with the TSE. Foreign residents provide their residence card.
  • Municipal taxes paid up to date (Ley 4755, articles 18 and 18 bis).
  • The form must be complete, with no erasures or crossed-out text.

How it works

  1. First consultation

    You contact us and we check whether you qualify for the exemption.

  2. Form and documents

    We review the completed form and documents before filing.

  3. Filing with the municipality

    We file the application with the Real Estate Section.

  4. Follow-up and resolution

    We keep you updated until the final resolution.

Questions about your case?

Write to us and we will guide you free of charge.

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