Road Trip Tips for Exploring Costa Rica Like a Local

Why a Costa Rica Road Trip Feels Different

Costa Rica is a country that rewards travelers who move slowly, stay curious, and take the scenic route. While many visitors arrive with a list of famous destinations, the real beauty of traveling through the country often happens between stops: mist rising over mountain roads, small roadside sodas serving fresh casados, ocean views appearing suddenly after a curve, and local towns where life moves at a relaxed but purposeful rhythm.

For couples, a road trip through Costa Rica can feel intimate and flexible. There is no need to rush from one attraction to the next. You can stop for coffee in the highlands, take a short walk near a river, pause at a viewpoint, or choose a local restaurant instead of a crowded tourist spot. For sustainable travelers, renting a vehicle also allows you to make more thoughtful choices: supporting small communities, avoiding unnecessary transfers, carrying reusable items, and traveling at your own pace.

Driving in Costa Rica is not difficult, but it is different. Roads can change quickly from highways to mountain curves, from paved streets to rural routes, and from sunny conditions to heavy rain in a matter of minutes. That is why planning matters. A little preparation can turn a stressful drive into one of the most memorable parts of your trip.

Here are practical road trip tips for exploring Costa Rica like a local, including how to choose the right route, what to carry in the vehicle, where to stop for panoramic views, and how to drive safely in the mountains.

How to Choose the Right Route in Costa Rica

One of the most important road trip decisions in Costa Rica is not only where you want to go, but how you want to get there. The shortest route on a map is not always the easiest, fastest, or most scenic. In Costa Rica, road conditions, mountain terrain, weather, traffic, bridges, and local events can all affect travel time.

Before choosing your route, think about your travel style. Are you looking for a relaxed drive with paved roads and easy stops? Are you comfortable with winding mountain roads? Do you want to reach the beach quickly, or would you rather take a scenic path with local towns and viewpoints along the way?

For example, many travelers driving from San José to the Central Pacific use Route 27 because it is one of the main highways connecting the capital with the coast. It is usually more direct than older mountain routes, but traffic can increase on weekends and holidays. Travelers heading to destinations like La Fortuna, Monteverde, Manuel Antonio, Tamarindo, Nosara, or the South Pacific should check road conditions before leaving, especially during the rainy season.

A good local habit is to compare your GPS route with real-world conditions. Apps are useful (Waze), but they do not always understand Costa Rican roads perfectly. Sometimes they may suggest shortcuts that look efficient but include steep hills, gravel roads, river crossings, or narrow rural paths. When in doubt, choose the main road, especially if you are driving at night or during heavy rain.

For couples planning a romantic getaway, build extra time into your itinerary. A three-hour drive may become four if you stop for lunch, coffee, photos, or unexpected traffic. That is not a problem; it is part of the experience. Costa Rica is not a country to rush. The phrase “pura vida” also applies to your driving schedule.

 Route Planning Tips

  • Use daylight whenever possible. Costa Rican roads are much easier to enjoy during the day, especially in rural or mountain areas.
  • Check weather before long drives. Rain can reduce visibility and make roads slippery.
  • Avoid overly ambitious itineraries. Visiting too many destinations in a short time can turn your vacation into a logistics marathon with better scenery.
  • Ask locals about the route. Hotel staff, rental car teams, and local guides often know which roads are better at the moment.

What to Carry in the Vehicle

A successful Costa Rica road trip starts before you turn on the engine. Having the right items in your vehicle makes the journey safer, more comfortable, and more sustainable.

Start with water. The climate changes depending on where you are driving. You may leave the cool Central Valley in the morning and arrive at a hot coastal town by noon. Reusable water bottles are a smart choice, especially for travelers who want to reduce plastic waste.

Snacks are also useful. Fresh fruit, nuts, sandwiches, or local treats can help during longer drives. This is especially important if you are traveling through rural areas where restaurants may be spread out.

Bring a phone charger or power bank. Navigation apps can drain your battery quickly, especially on long routes. Download offline maps as a backup because cell signal can be weak in mountainous or remote areas.

A light rain jacket is always a good idea, even if the morning looks sunny. Costa Rica’s microclimates are real. You can drive through sunshine, fog, and rain in the same afternoon.

For beach routes, pack towels, sandals, sunscreen, and a change of clothes. For mountain routes, keep a light sweater or jacket in the car. Places like Monteverde, Poás, Irazú, and other highland areas can feel much cooler than the coast.

Travelers should also carry reusable shopping bags, refillable bottles, and small containers for snacks. It is a simple way to avoid unnecessary plastic while exploring.

A small first-aid kit is useful for minor cuts, headaches, motion discomfort, or insect bites. You do not need to overpack, but basic preparation helps.

Also, keep some cash in local currency. Many places accept cards, but small roadside restaurants, local parking areas, farmers’ markets, or remote stops may prefer cash.

Where to Stop for Panoramic Views

Costa Rica is full of landscapes that make you want to pull over, breathe, and take it all in. The key is to stop safely and respectfully. Do not stop in the middle of narrow roads or curves just because the view is beautiful. Look for official viewpoints, restaurant parking lots, town plazas, safe shoulders, or designated areas.

Mountain roads often offer some of the best panoramic views. Routes through the Central Valley highlands, areas near volcanoes, roads toward Monteverde, and drives between mountain towns can offer wide views of valleys, coffee plantations, forested hills, and distant coastlines.

On the way to the Pacific coast, certain elevated sections provide beautiful views as the landscape changes from urban areas to dry forest, coastal plains, and ocean scenery. In beach regions, sunset viewpoints can be unforgettable, especially for couples. The Pacific coast is known for dramatic evening light, but remember to plan your return before it gets too dark if you are not staying nearby.

Restaurants and cafés with views are also part of the local road trip culture. Costa Ricans often stop for coffee, fresh juice, tortillas, empanadas, or a full lunch while enjoying the scenery. These stops are more than practical; they are part of the rhythm of the road.

In areas like Monteverde, the views are often shaped by cloud forest, mist, and mountains. In La Fortuna, the Arenal Volcano area offers different types of scenery, from open roads with volcano views to green landscapes and lake areas. In the Central Valley, coffee country roads can be especially enjoyable for travelers who appreciate culture, agriculture, and local life.

Tips for Driving in the Mountains

Driving in Costa Rica’s mountains can be beautiful, but it requires patience and attention. Roads can be narrow, curvy, steep, and shared with buses, motorcycles, cyclists, pedestrians, trucks, and sometimes animals. The goal is not to drive fast. The goal is to arrive safely and enjoy the journey.

Use low gears when going downhill. This helps control speed and reduces the need to brake constantly. If you rely too much on the brakes during long descents, they can heat up and lose effectiveness. Let the vehicle help you.

Take curves slowly. Mountain curves can be sharper than they appear, and visibility may be limited. Stay in your lane and avoid cutting corners.

Be careful with fog and rain. In cloud forest or highland areas, visibility can change quickly. Turn on your lights, reduce speed, and increase distance from other vehicles.

Avoid mountain driving at night when possible. Many roads have limited lighting, and rain can make visibility worse. If your itinerary includes mountain destinations, plan to arrive before sunset.

Watch for one-lane bridges. These are common in Costa Rica. Slow down, observe signs, and give priority when needed. Local drivers are used to them, but visitors should approach carefully.

Do not feel pressured by faster drivers. If someone behind you wants to pass, stay calm. When it is safe, allow them to pass. Locals may know the road better, but that does not mean you need to match their speed.

Also, remember that travel time in mountain areas is not measured only by distance. A route of 40 kilometers can take much longer than expected if the road is steep, curvy, or affected by weather. This is normal.

For travelers who are not used to mountain roads, choosing the right vehicle matters. Depending on your destination and season, a higher-clearance vehicle may be useful. Not every trip requires a 4×4, but some rural areas are easier and more comfortable with one.

Driving Like a Local: Practical Etiquette

Driving like a local does not mean driving aggressively. It means understanding the rhythm of the road.

Costa Rican drivers often use short honks as friendly alerts, especially around curves or narrow spaces. Flashing lights may warn about something ahead. Patience is important because roads are shared by many types of travelers and vehicles.

In small towns, slow down. People may cross the street unexpectedly, cyclists may ride near the shoulder, and school zones require extra care. This is also where you get a better sense of daily life in Costa Rica.

Parking should be done responsibly. Do not block entrances, narrow roads, private property, or access to beaches and farms. In popular destinations, use official parking areas when available.

When visiting natural areas, avoid leaving valuables visible inside the car. Keep the vehicle organized and take important items with you.

Couples and sustainable travelers often enjoy spontaneous stops, but it is still wise to stay aware of your surroundings. Choose well-lit or active areas for stops after dark, and avoid isolated places at night.

Suggested Road Trip Mindset

Do not try to “complete” Costa Rica. Experience it.

Leave early, drive slowly, stop often, eat local, respect the weather, and let the road surprise you. The country may be small on a map, but every region has its own personality. The Caribbean feels different from the Pacific. The mountains feel different from the coast. The dry forest feels different from the rainforest. That variety is exactly what makes a Costa Rica road trip so rewarding.

The best travel stories often come from simple moments: a roadside coffee, a conversation with a local, a view after a rainy curve, or a quiet beach at the end of the day.

Explore Costa Rica With More Freedom

A road trip is one of the best ways to discover Costa Rica at your own rhythm, especially for couples and sustainable travelers who want more than a standard itinerary. With the right route, a well-prepared vehicle, safe mountain driving habits, and time for scenic stops, the journey becomes part of the destination. To travel with more flexibility and confidence, consider choosing AmiGo Rent a Car when you rent a car in Costa Rica, so you can explore beaches, mountains, villages, viewpoints, and local experiences with the freedom to enjoy every stop along the way.

Amigo Rent a Car Wins the 2025 Excellent Service Award

In a competitive industry where trust defines every journey, Amigo Rent a Car has been honored with the Excellent Service Award for 2025 by DiscoverCars.com—an international recognition based entirely on verified customer reviews.

For travelers searching for a reliable Costa Rica rent a car experience, this award confirms what thousands of visitors already know: service, transparency, and local commitment make all the difference.

The Excellent Service Award from DiscoverCars.com is not a marketing badge—it is based on real customer ratings, service consistency, and operational reliability.

Earning this recognition in 2025 highlights that Amigo Rent a Car stands among the top providers in the competitive Costa Rica rent a car market.

In an industry often driven by volume and automation, Amigo continues to prioritize:

  • Human-first customer attention
  • Fast and efficient check-in processes
  • Clear insurance explanations
  • 24/7 roadside assistance
  • Vehicles prepared for Costa Rica’s diverse terrain

For international visitors researching car rental in Costa Rica, this distinction reinforces the value of choosing a trusted local provider.

Why Travelers Choose Amigo Rent a Car in Costa Rica

When visitors search for “Costa Rica rent a car,” they are not just looking for transportation—they are looking for peace of mind.

Amigo Rent a Car differentiates itself through:

100% Locally Owned Since 1988

Rooted in Costa Rica’s culture and service standards

All-Toyota Fleet

Reliability, durability, and comfort for urban and rural travel

Emergency Roadside Support

Because every adventure deserves backup

Transparent Pricing

No hidden surprises—just clear communication.

Sustainable Practices

Aligned with Costa Rica’s environmental leadership For anyone comparing rent a car Costa Rica options, these factors make a measurable difference.

Redefining the Costa Rica Rent a Car Experience

The return to local ownership strengthened Amigo’s mission: not just to rent vehicles, but to create seamless travel experiences

As Maximiliano Ruiz, Sales & Marketing Director, shared, the company’s passion lies in creating memorable journeys—not simply processing transactions

That philosophy resonates strongly in a country where exploration defines the experience. From rainforest roads to Pacific coast highways, travelers choosing Amigo Rent a Car benefit from:

  • Vehicles maintained to the highest safety standards
  • A team that understands Costa Rica’s geography and driving conditions
  • Personalized assistance for long-term visitors, digital nomads, and eco-travelers

In a market filled with global brands, Amigo Rent a Car proves that local expertise remains a competitive advantage.

What This Means for Your Next Trip

If you are planning a trip and researching Costa Rica rent a car providers, awards like this serve as a strong indicator of reliability.

DiscoverCars.com’s recognition confirms that Amigo Rent a Car delivers:

  • Service consistency
  • Customer satisfaction
  • Fleet reliability
  • Operational transparency

For travelers who value security, flexibility, and responsive service, choosing a trusted Costa Rica rent a car company can elevate the entire journey.

Book Your Award-Winning Costa Rica Rent a Car Today

Recognition matters—but your experience matters more.

Whether you’re visiting Costa Rica for business, adventure, or extended stay, Amigo Rent a Car offers a service model built on trust, independence, and award-winning attention to detail.

Ready to experience a different kind of Costa Rica rent a car service? Visit  https://www.amigorentacar.cr/

Costa Rica: A Digital Nomad’s Paradise

With warm weather year-round, stunning beaches, lush rainforests, and a culture that embraces work-life balance, Costa Rica is now one of the top destinations for digital nomads and remote workers in 2025. Thanks to its digital nomad visa, high-speed internet, and affordable cost of living, the country attracts professionals from the U.S., Canada, and Europe who want to live and work from a tropical paradise.

For those exploring the country, AmiGO Rent A Car offers the best car rental for digital nomads in Costa Rica, combining reliable mobility, constant connectivity, and unmatched flexibility.

Why Costa Rica Is the Ultimate Digital Nomad Destination in 2025

According to the Costa Rican Tourism Board, the country’s official strategy to attract remote workers highlights:

  • Tropical climate year-round
  • Unique biodiversity and protected nature
  • Wellness and healthy living as part of daily life
  • Beaches, adventure, and culture within easy reach
  • Safety and hospitality for long-term stays

With its mix of natural beauty, outdoor lifestyle, and infrastructure that supports remote work, Costa Rica continues to climb the list of top global destinations for digital nomads.

How AmiGO Rent A Car Supports Remote Work and Long-Term Stays

AmiGO understands that digital nomad car rentals in Costa Rica need to be more than just transportation—they must be work-ready, reliable, and flexible. That’s why AmiGO’s offering is built around the needs of remote professionals:

✔️ Onboard WiFi – Stay connected while working from anywhere
✔️ Free One Way Rentals – Pick up in one city and drop off in another at no extra cost
✔️ Vehicle Upgrades – Get a free upgrade when you refer a friend or colleague
✔️ Wide All-Toyota Fleet – From agile city cars to rugged SUVs for beach and mountain travel
✔️ Emergency roadside support – Peace of mind for every journey

“It’s not just about handing over the keys—it’s about giving our customers the freedom and tools to live and work without limits,” said Maximiliano Ruiz, Sales & Marketing Director at AmiGO Rent A Car. “Many of our clients are exploring neighborhoods, commuting to co-working spaces, or heading to hidden beaches. We make sure they can do it safely, comfortably, and with the flexibility they need.”

Exclusive Benefits for Digital Nomads Traveling with AmiGO

Whether you’re spending a season in Tamarindo, exploring the Central Valley, or road-tripping between co-working hubs, AmiGO Rent A Car is your trusted partner for long-term car rental in Costa Rica.

With nationwide coverage, dependable vehicles, and perks tailored for remote workers, AmiGO offers:

  • Unlimited flexibility with one-way rentals across the country
  • Work-ready vehicles equipped with WiFi for on-the-go productivity
  • Custom fleet choices to suit any style, from city driving to off-road exploration
  • Eco-conscious operations aligned with Costa Rica’s sustainability values

More than just transportation, AmiGO Rent A Car positions itself as a key partner for those making Costa Rica their office with a sea or mountain view. With nationwide coverage, a dependable fleet, and exclusive benefits for digital nomads, the company reinforces its commitment to innovation, responsible tourism, and supporting the local economy.

To learn more or book your Costa Rica digital nomad car rental, visit www.amigorentacar.com.

Press Contact:
Maximiliano Ruiz
AmiGO Rent A Car

Thinking Of Moving Abroad? Costa Rica Tops the List and AmiGO Will Help You Explore It

As more Americans look beyond U.S. borders in search of a better lifestyle, financial stability, and cultural enrichment, Costa Rica is emerging as a top relocation destination for 2025. AmiGO Rent A Car, a Costa Rica-based car rental company with an excellent reputation, is stepping in to meet the needs of long-term visitors, expats, and digital nomads ready to discover what the country offers.

According to Citizens International, Costa Rica ranks among the best countries to move to in 2025. With favorable tax policies, a highly regarded healthcare system, a lower cost of living, and a welcoming culture, the country is attracting Americans eager to explore life abroad. For many of these soon-to-be expats, a rental car isn’t just for sightseeing—it’s a tool for scouting neighborhoods, commuting to language classes, or navigating off-the-beaten-path beach towns where an SUV is often a necessity.

That’s where AmiGO Rent A Car comes in.

With an all-Toyota fleet, long-term rental options, and top-rated customer service, AmiGO Rent A Car is designed to support the unique needs of people spending extended time in Costa Rica. Whether you’re investigating relocation opportunities, spending a season in Tamarindo, or waiting for your imported vehicle to arrive, AmiGO delivers reliability, mechanical safety, and round-the-clock roadside support so you can explore confidently and comfortably.

✔️ Excellent long-term rental rates

✔️ All-Toyota fleet for durability and comfort

✔️ Emergency roadside response

✔️ Standardized, sustainable practices across all locations

✔️ Friendly, bilingual staff with local knowledge

“We don’t just hand you the keys—we help you settle in,” said Maximiliano Ruiz, Sales & Marketing Director at AmiGO Rent A Car. “From the beach to the mountains, we’re here to help you experience the real Costa Rica safely and comfortably. Many of our customers are scouting for their future homes or taking advantage of the digital nomad visa. We’re proud to support their journey.”

More than just a car rental company, AmiGO Rent A Car is committed to exceeding customer expectations through a business model grounded in financial growth, social progress, and environmental sustainability. That means consistently high-quality service, dependable vehicles, and responsible practices that align with the values of today’s globally minded traveler.

If you’re among the 17% of Americans considering a move abroad in the next five years—or one of the 1.5 million U.S. tourists who visit Costa Rica each year—let AmiGO Rent A Car be your trusted partner on the road to something new.

To learn more or book a long-term rental, visit www.AmiGOrentacar.com

Unforgettable Family Summer Vacations: Top 5 Adventure Activities in Costa Rica

Planning a summer vacation with your family? Look no further than the tropical paradise of Costa Rica! This breathtaking destination offers a perfect blend of adventure, natural beauty, and family-friendly experiences. With Amigo rental car company, you have the freedom to explore the country at your own pace. Get ready for an unforgettable journey as we present the top 5 adventure activities in Costa Rica, culminating in a magical sunset experience on the Pacific Coast.

1. Zip-lining through the Rainforest Canopy:

Begin your adventure-filled vacation by soaring through the lush rainforest canopy on an exhilarating zip-line tour. Costa Rica boasts numerous zip-line courses, offering a thrilling way to witness the incredible biodiversity from a unique perspective. Feel the rush of adrenaline as you glide between towering trees, catching glimpses of colorful birds, monkeys, and other wildlife. This family-friendly activity is sure to create lasting memories for everyone.

2. White Water Rafting on the Pacuare River:

For a truly unforgettable experience, embark on a white water rafting expedition on the legendary Pacuare River. Navigate thrilling rapids amidst stunning natural scenery, including cascading waterfalls and dense jungle. This adventure is suitable for families with older children, and professional guides ensure your safety throughout the journey. Feel the thrill of conquering the rapids together and relish the bonding moments that this exhilarating activity offers.

3. Hiking to Arenal Volcano:

Embark on a family-friendly hiking adventure to the majestic Arenal Volcano, one of Costa Rica’s most iconic landmarks. Explore the lush rainforest trails surrounding the volcano, learning about the region’s volcanic history and spotting unique flora and fauna along the way. Capture stunning photographs of the volcano’s impressive cone, and if you’re lucky, witness the billowing smoke emanating from its peak. Arenal Volcano offers a captivating setting for a memorable family hike.

4. Snorkeling in the Crystal-Clear Waters of Manuel Antonio National Park:

Dive into an underwater paradise by snorkeling in the crystal-clear waters of Manuel Antonio National Park. Located on the Pacific Coast, this biodiverse park is home to vibrant coral reefs teeming with colorful tropical fish. Equip your family with snorkeling gear and explore the marine wonders together. Spot playful dolphins, graceful sea turtles, and an array of fascinating marine life. This immersive experience will leave a lasting impression on everyone.

5. Sunset Magic on the Pacific Coast:

As your adventure-filled days draw to a close, head to the Pacific Coast to witness a breathtaking sunset that will forever be etched in your memories. With your Amigo rental car, find a picturesque spot along the coastline and immerse yourself in the magical atmosphere as the sun dips below the horizon. Whether you choose to relax on the beach, take a sunset cruise, or enjoy a family picnic, this is the perfect moment to reflect on the incredible experiences shared throughout your Costa Rican adventure.

 

Costa Rica offers the ideal setting for an adventurous and unforgettable family summer vacation. From zip-lining through the rainforest to white water rafting, hiking a volcano, snorkeling in pristine waters, and witnessing mesmerizing sunsets, this tropical haven has it all. With the convenience of Amigo Rent a Car, you have the freedom to explore at your own pace. So, gather your loved ones, embark on this extraordinary journey, and create memories that will be cherished for a lifetime. Costa Rica awaits your family’s adventurous spirit! Pura vida!

Después de 31 años mantenemos el mismo ADN y pasión al brindar nuestro servicio

  • Empresa familiar de capital costarricense con 31 años en el mercado.
  • El cambio de marca realizado en el 2020 permitirá generar mayores encadenamientos y beneficios dentro de país.
  • Reinventarse a lo largo de estos años, ha sido la clave para mantenerse como una empresa líder en el mercado local e internacional.

San José. – En el año 1989, la empresa Amigo Rent-a-Car inicia operaciones en Costa Rica con una oficina  ubicada en Avenida 3, Calle 13 en Barrio Amón, San José. Contaba con una flota de aproximadamente cien vehículos y una planilla de al menos diez funcionarios en diferentes áreas.

La misión de la empresa ha sido satisfacer a los clientes ofreciéndoles, excelencia en el servicio, calidad y confiabilidad, por medio de la estandarización y unificación de los procesos fundamentados en los principios de desarrollo sostenible.

La visión que sigue vigente al día de hoy, es ser líderes en servicio al cliente mediante la satisfacción de las necesidades y expectativas, con una adecuada planificación y la gestión de un modelo de negocio que promueve y genere crecimiento económico, progreso social y equilibrio ambiental.

En 1992, la empresa había experimentado un buen crecimiento y como consecuencia también aumentó la flota vehicular; en ese mismo año, se inician conversaciones con la franquicia Thrifty Car Rental y es hasta el mes de marzo de 1993 que se inicia el proceso de cambio de imagen de la empresa local por una de marca global.

A partir de este momento, se inicia un agresivo plan de crecimiento y expansión de la compañía y se expanden sus sucursales. Hoy en día cuenta con oficinas en Barrio Amón, Alajuela, Guápiles, Quepos, Liberia, Tamarindo, en el Hotel RIU Guanacaste y el Hotel RIU Palace.

El año pasado fue una oportunidad para seguir esa línea de innovación, es así como a partir del 03 de octubre del 2020 la empresa cambia su nombre comercial a AmiGO Rent a Car (GO alusión a su significado ir en el idioma inglés), ahora  con una marca totalmente costarricense mostrando una imagen fresca y actual.

Este giro en la estratega comercial es parte de un nuevo plan de negocios, en donde la empresa tiene como objetivo generar encadenamientos con otras empresas locales que brinden productos y servicios para desarrollar la actividad, a la vez que permitan mejorar o mantener los estándares de calidad a los que los clientes están acostumbrados. Anteriormente por lineamientos de la franquicia gran parte de estos bienes y servicios se contrataron a proveedores internacionales.

Este cambio de nombre y logotipo es una declaración de nuestro compromiso para continuar conectando con los clientes por medio de la marca, ofreciendo altos estándares de calidad internacionales con un sello completamente costarricense, fortaleciendo demás la imagen del país en mercados internacionales.

 

RENTA DE AUTOMOVILES EL INDIO S.A

Barrio Amón

Avenida 13 calle 3. San José, Costa Rica

Impuesto sobre el Valor Agregado (IVA)

El Impuesto sobre el Valor Agregado (IVA) es  un  impuesto indirecto que recae sobre el consumo, lo que significa que cuando una persona (cliente) realiza la compra de un bien o servicio, está pagando este impuesto a una tarifa general del 13% o en alguna de las tarifas reducidas del 4%, 2% o 1%.

  • Obligados a declarar y pagar el IVA

Son contribuyentes del impuesto sobre el valor agregado, las personas físicas, jurídicas, las entidades públicas o privadas que realicen actividades que impliquen la ordenación por cuenta propia de factores de  producción, materiales y humanos, o de uno de ellos, con la finalidad de intervenir en la producción, la distribución, la comercialización o la venta de bienes o prestación de servicios. También cuando efectúen importaciones o internaciones de bienes tangibles, bienes intangibles y servicios, así como todos los exportadores y los que se acojan al régimen de tributación simplificada.

  • Cálculo del impuesto

Cuando las empresas han recaudado el impuesto sobre el valor agregado (IVA) por la venta de bienes o la prestación de servicios (también llamado débito fiscal o IVA cobrado a los clientes) durante el mes tienen la obligación de ingresarlo al Ministerio de Hacienda dentro de los primeros 15 días naturales del mes siguiente.
Antes de pagar el IVA cobrado durante el mes,  el contribuyente tiene la opción de deducir o descontar del IVA pagado (crédito fiscal) por los bienes o servicios que haya adquirido para la realización de su actividad económica.

Tenemos que:
Débito fiscal        –     Crédito fiscal   =   Impuesto a pagar
      (IVA cobrado)              (IVA pagado)

La diferencia que resulte de deducir del débito fiscal el crédito fiscal será el importe que debe pagarse al fisco.

Ejemplos de cálculo del impuesto

Una empresa durante el mes de enero realizó ventas gravadas por ¢3.000.000,00 (tres millones de colones) y  compró gravadas por ¢2.000.000,00 (dos millones de colones) aplicando una tarifa en ambos casos del 13%. Además, la procesadora de pagos de tarjetas de crédito le efectuó retenciones de ¢50.000,00 (cincuenta mil colones) durante ese mes, las cuales se consideran como un pago a cuenta del IVA, por lo que se deben anotarse en la casilla 39 del formulario D-104.

 

Cálculo para el mes de enero de 2019 ( 1° al 31 de enero de 2019):
Ventas netas gravadas    (¢3.000.000 x 13%) = ¢390.000 (débito fiscal)
Compras  netas del mes  (¢2.000.000 x 13%) = (-   ¢260.000)  (crédito fiscal)
Impuesto neto del período ¢130.000
Retenciones a cuenta impuesto sobre las ventas –     ¢50.000
Impuesto por pagar ¢80.000

 

  • AmiGO y el IVA

Debido a que nuestra empresa cuenta con la declaratoria turística por parte del ICT, hemos decidido acogernos al transitorio, lo cual nos exime de cobrar el impuesto IVA hasta el próximo 30 de junio 2020. Una vez alcanzada esta fecha, procederemos a cobrar el IVA de manera escalonada de la siguiente forma:
4% a partir del 01 de julio 2020.
8% a partir del 01 julio 2021.
13% a partir del 01 Julio 2022.

 

Fuente: https://www.hacienda.go.cr/contenido/15035-generalidades-del-impuesto-sobre-el-valor-agregado-iva

Seguridad al conducir

¿Por qué es tan importante el uso del cinturón de seguridad?

La mayoría de las heridas que se producen en los accidentes de tránsito son el resultado de impactos con diferentes elementos en la cabina, como pueden ser el volante, el panel de instrumentos, el parabrisas, u objetos sueltos dentro del vehículo. Esto se debe a que luego del impacto el vehículo se desacelera inesperada y violentamente y los ocupantes se desplazan a la misma velocidad con que se encontraban viajando.

Actualmente el sistema de cinturones de seguridad más utilizado es el de tres puntos que ofrece grandes ventajas en cuanto a la comodidad de uso y eficacia en la reducción de víctimas mortales. Según estadísticas realizadas en diferentes centros de experimentación demuestran que el uso correcto del cinturón reduce en un 80% las posibilidades de muerte o heridas graves en caso de accidente.Es muy importante considerar la importancia que tiene el cinturón de seguridad para los pasajeros del asiento trasero, ya que en caso de accidente, el no usarlos significa que sean movilizados en forma descontrolada por el interior de la cabina.

Además se debe tener presente que los objetos sueltos dentro de un vehículo adquieren en el momento de un impacto una fuerza que los transforma en proyectiles mortales.

En este cuadro podemos comprender la real magnitud de las consecuencias de los accidentes, cuando objetos aparentemente inofensivos adquieren otro peso cuando un vehículo colisiona frontalmente contra un muro a una velocidad de 50 km/h:

ObjetoPeso Original KGFuerza con la que impacta KG
Animal mediano201093
Paraguas0,422,5
Linterna con baterías0,450
Raqueta de tenis0,898
Llave0,0439
Niño17850
   

Al doble de velocidad, la fuerza con la que impactan los objetos y las personas dentro del vehículo es 4 veces mayor.

Los niños y el cinturón de seguridad

Existen varias recomendaciones importantes con respecto a la protección de los niños:

  • En primer lugar, los niños siempre deben viajar en el asiento trasero del vehículo.
  • Los niños que van en el asiento delantero tienen más probabilidades de resultar heridos o fallecer en un accidente de tránsito que los que van en el asiento trasero.

Porcentajes de reducción de lesiones por el uso de cinturón de seguridad

 

Tipo de lesiónConductorPasajero
Lesiones al cerebro33%56%
Fracturas de cráneo18%18%
Heridas Faciales45%64%
Lesiones a los ojos38%40%
Fracturas faciales6%6%
Lesiones a los pulmones33%58%
   

Debemos seguir ciertas recomendaciones de uso parar lograr la máxima efectividad de estos importantes elementos de seguridad:

  • El cinturón no debe estar torcido o rozando contra filos cortantes.
  • La banda del cinturón no debe pasar por sobre objetos duros, ni frágiles como bolígrafos o anteojos que ante la fuerza de la desaceleración de un impacto podrían incrustarse en el cuerpo.
  • Cuando en un vehículo se ha generado una colisión violenta es necesario cambiar todos los elementos vinculados al cinturón de seguridad.
  • La banda abdominal deberá pasar a la altura de la cadera, siempre bien ceñida, y en caso necesario se debe de tirar un poco de la misma para lograr su ajuste. Nunca deben de mantenerse holguras entre el cinturón y el cuerpo.
  • En los asientos delanteros, la banda del hombro se debe adaptar a la estatura del ocupante con ayuda del regulador vertical del cinturón.
  • Las mujeres embarazadas deben llevar colocado siempre el cinturón de seguridad.

Solamente dos segundos se requieren para colocarse el cinturón de seguridad, y son una inversión valiosa si se trata de proteger su vida y la de su familia.

Fuente: Folleto instructivo Consejo de Seguridad Vial “Cinturón de Seguridad”.