In Costa Rica, as in many other jurisdictions, one of the available pathways to obtain lawful residency is through investment -either by acquiring real estate or by purchasing certain qualifying assets. For the purposes of this analysis, we will focus specifically on real estate acquisitions. Thanks to the tax incentives established under the “Ley para la atracción de inversionistas, rentistas y pensionados” (Law No. 9996), this option has become even more appealing, as it no