Legal & Compliance September 20, 2026
Part 6+1 of 6: The tax went up 5 points. Forcing platforms to cooperate is the part Spain already solved — and Costa Rica hasn't
While Bill 301 remains stalled, a second bill — 31-26 — has already set a 15% ITBMS rate for vacation rentals versus 10% for hotels, exactly as APATEL requested. But neither that bill nor Bill 301 solves how to force platforms to cooperate — something Spain, Italy, and the EU have already achieved, and Costa Rica still hasn't.
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