According to the tax authority, cryptocurrencies should be viewed as virtual or intangible assets, as they are not authorised as legal tender by the Central Bank of Costa Rica. They are, therefore, subject to taxes depending on the type of transaction performed. Virtual assets linked to business activity are subject to corporate income tax. Return on investment on personal virtual asset holdings is subject to the country’s tax on capital income and capital gains. Collection of fees for transactions involving or activities related to the organisation, verification or exchange of virtual assets are subject to corporate income tax and VAT.
Source: www.step.org
