Costa Rica Howler December 2022 International Digital Magazine

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Fresh Starts

Imade an observation early in the year, noting the volumes of travelers: I predicted that the off-season — September through November — would be much stronger in Costa Rica. As it turns out, I was using the right magic eight ball. Not only has there been significant tourist activity during this season, but the local expats have also made a big impact on the country’s economic growth.

While talking to people in the tourism industry, I’ve been told that this year has pulled them out of the hole that the past couple of years caused, and they are now flourishing. It is nice to see the happy faces of people not worrying about survival.

Although the real estate market has slowed a little, there are still people looking for places in Costa Rica. Certain issues related to living in the north have caused an influx of people wanting to relocate here. World politics have made some people very angry with the tunnel vision surrounding these issues — what the causes are and how to fix them. I just pray that those moving to Costa Rica can learn to live here and enjoy it with an attitude of acceptance, rather than dwell on the issues they left behind. It can be a refreshing fresh start.

Speaking of fresh starts, we have once again traveled around the sun and are getting ready to close out the year 2022. It has been an exciting year, as the world cranked back into play and people made big efforts to travel and see the world, even with economic concerns.

It’s been a big year for Costa Rica, particularly when it comes to unprecedented growth in some areas.

Closing out the year leads us to reflect on how we’ve done, both professionally and personally. The toughest challenges of recent years have given us the ability to make dramatic changes by sloughing off the baggage and bad practices we dragged around from the past. It is easy to slip back into a pattern that you broke away from. I know that I am guilty of this, especially when engrossing myself in work and not enjoying what surrounds me. This is a very bad habit to get into, and leads to broken relationships or ones that will never get off the ground. Not listening and reacting properly — in other words, in one ear and out the other — also leads to difficulties.


We need to grab the reins and bring the cart back onto the path of our choice and keep it there. That path might not be the path of least resistance. Your path might be riddled with potholes and other hazards, but the way you approach the issues at hand determines the success of your progress.

Although I don’t make New Year's resolutions, I will be reflecting on how I traveled through 2022 — what I did right and what I did wrong. Addressing the issues and making changes is preferable to Albert Einstein’s definition of insanity: “Doing the same thing over and over and expecting a different result.”

Reflecting and making appropriate changes make us better people.

Live, listen, learn, love and laugh.

Closing out the year leads us to reflect on how we’ve done, both professionally and personally.

John B. Quam

More Editorials:


There’s never a wrong time to talk about Costa Rica’s allure as a place to put down roots — metaphorically as in home building, or literally in terms of planted surroundings. So with another high season for visitors underway, we came up with a diverse collection of articles geared to anyone contemplating the idea of moving here. From regional location options and green building advice to real estate investment opportunities and property management, our December issue has you covered.

This month’s ACE section shines a spotlight on a Nosara author, as well as one of Guanacaste’s most versatile artists. We also tell the amazing story of Virgilio Vidor Viticultura Tropical, and how he defied the odds of developing a genetically tropical grape variety for winemaking in Costa Rica.


Terry Carlile. Served as a U. S. Navy journalist for eight years, and is also a workshop trainer and keynote speaker.

Fritz Elmendorf. Worked as a journalist, Congressional Assistant and public relations executive in Washington, D.C. before retiring in Nosara, Costa Rica, in 2007. Published author of a blog, political satire and novel.

Charlene Golojuch. Co-owner of Hidden Garden Art Gallery with husband, Greg; Ivan Granados. Managing Partner at GM Attorneys, specializing in real estate and corporate law. igranados@

Nick Halverson. CEO of Osa Property Management with over 17 years of Costa Rica real estate development experience and over 13 years of managing vacation rental properties in the south Pacific region of Costa Rica.

Karl Kahler. Author of "Frommer's Costa Rica 2017," former travel editor of the Tico Times and former national editor of California's San Jose Mercury News.

Steve Love. The “real estate detective,” counting +40 years of living, working, surfing and adventuring in Costa Rica. Eco-adventure/wellness lodges are his passion.

Mary Anne Marlow. Sacred sensual warrioress, writing part time for a living, with a BA in body energetics. Raised in a rural area of Canada; now residing part time in Costa Rica.

Laura Méndez. Founder of Pura Vida Vibrations. Offering sound journeys, breathwork experiences, cacao ceremonies & other activities. hello@

Rick Philps. Canadian who practiced law in Victoria, BC before moving to Costa Rica in 1998. He has practiced law here for 17 years, having continued his education in civil law and notary and registry law. Offers legal due diligence seminars and consultations in the Gold Coast area for expats moving, or considering moving to Costa Rica. Contact rick@ or visit


Mike Shannon. Known in Costa Rica’s Gold Coast area as a founding member and guitarist with the popular Band X. Having started playing drums at age 7 while growing up in Ontario, Canada, he later played in rock and post-punk bands before moving to Miami and eventually Costa Rica. At the time of his passing in March 2022, he lived in Playa Flamingo.

Tatiana Vandruff. Principal LEED GA, at Grupo Pacifico Architects and Builders, sustainable design and construction for over 30 years. www. or



John B. Quam

executive director - Terry Carlile account executive Mary Fernández

Editorial Staff

Debbie Bride - Editorial Coordinator Laurie Quam - Copy Editor

HOWLER (™) 2017

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John Quam - Managing Partner


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#S earch F ind Howl DECEMBER 2022 Vol. 31 No. 12
Fabricio Riggioni. Investment Consultant at NATIVU in Guanacaste.



Have You Dreamed of Moving to Costa Rica?

Considering the Regions of Costa Rica What Makes It A Good Area to Invest in Costa How to Choose a Building Lot Meet the Tres Amigos Team Playa Flamingo: The Jewel of the Gold How Much Will it Cost?

Dream Home by Design Building Your Dream in a Greener What MI Hogar Builds For You Eco-Friendly Fauna Protect Our Coldwell Banker Costa Rica Featured Building It Green and Proving How to Choose a Legal Property Can I Make Money Renting

Investing and Real Estate Needing an Engineer? Understanding the Costa Click on the directly

The perfect Christmas gift is a click away


Market the section to go to those pages. THANK YOU ADVERTISING PARTNERS CLICK HERE
Fresh Starts ARTS, CULTURE & ENTERTAINMENT • Heard it Through the Grapevine: Costa Rica’s Viticulture Success Story
Enjoying My Creative Space in Nosara
Making a Scene: Carlos Hiller
Variety of Articles
Discover "Deals In CR" Costa Rica? Coast World
Manager Renting My Property in Costa Rica?
• Surf
Spanish: Love is in the Air
Wisdom from Albert Einstein
Fiercely Feminine
Introducing the first ship of Neptune's Navy CR BUSINESS
What are the Considerations for Foreigners Building Their Own Home In Costa Rica?
Extension for Filing the Informative Declaration of Inactive Companies (form D 101) in Costa Rica SURFING CR
Tide Chart, Sun and Moon Schedule

Have You Dreamed of Moving to and Building in Costa Rica?

Many people have Costa Rica on their bucket list as a retirement place or a place to raise their families. It has also become a mecca for digital nomads to relocate. The proximity to North America, with a quick flight of maybe three hours is also very desirable.

Over the past couple of years, many families have moved here because of the good private schools and capabilities of working remotely.

This certainly can be a dream place to live. But it’s not easy, and proper due diligence is highly suggested. Plan properly so that you will not regret your decisions.


Some key questions to address:

• How do you make this a reality and do it right?

• Do I have enough money to sustain the lifestyle that I want?

• What area should we live in — beach or mountains?

• Are there good medical facilities nearby?

• Should I rent, buy an existing home or build?

• How do I pick a lawyer?

• How do I pick a builder?

• Should I get my residency or become a perpetual tourist?

These are just a few of the questions that address what you need to really think about and research well before making your move. Over the past number of years, the Howler has published many articles that will help guide you through the process.

Please make sure that you do it right and don’t regret your decision.

Plan properly so that you will not regret your decisions.

Considering the Regions of Costa Rica

Based on Google data, Costa Rica ranks in the top five locations searched online by people from Canada, the United States and France looking to buy a second home. From the vibes of a bustling metropolitan city or laid-back neighboring suburb to the idyllic stretches of beach with tourism infrastructure or remote off-the-beaten path hideaways, there is something for everyone.

The variety of property types exists almost everywhere too: from apartments, townhomes and single-family detached houses to building lots and farmland, you’ll find plenty available for purchase or rent, to live in or to derive investment income.

If tourists find it challenging to stay long enough for a bucket list full of experiences during a single visit to Costa Rica, the choices for anyone planting roots and settling down here are virtually endless. It's possible for people of all types and ages — singles, couples, families and investors — to satisfy almost any preference in climate and lifestyle amenities.

Visiting different areas and collecting as much demographic and lifestyle information as you can is the only way to assess what best suits you. The only thing more important than doing this homework is knowing your own mind, desires and circumstances, including your wish list and limitations, in an honest and introspective way.

We’ve divided the country into eight basic areas to help you. Please keep in mind this is a high-level general overview of the main spots of the country that most foreigners are moving to.

Greater Metropolitan Area (GAM)

This expansive area includes the capital city of San José and covers varying locations throughout the Central Valley and Upper Central Valley. This area offers spectacular mountain landscapes — from volcanoes to the northeast and central cordillera to the southwest — and sweeping views of the urban metropolis.

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The choices for anyone planting roots and settling down here are virtually endless.
A classic landscape view of the GAM region.

Central Valley

This region harbors Costa Rica’s major cities of San José, Escazu, Santa Ana, Heredia and Alajuela. More than three million people live in the Central Valley, accounting for at least 50 percent of the country’s total population. The location of Juan Santamaría International Airport in Alajuela is a convenience factor.

There's no shortage of history throughout the Central Valley, as depicted by this oxcart monument in Alejuela.

One of the most prestine beaches, Playa Conchal in Brasilito.

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The north Pacific region of Costa Rica, also known as the Gold Coast, encompasses the popular destinations of Playas del Coco in the north and Tamarindo in the south, extending in each respective direction to Golfo Papagayo and Marbella Beach.

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Communities in this region of the central and south Pacific coast are relatively remote from Costa Rica’s main airports — two or more hours away. Nonetheless, they have attracted a core group of expats seeking to live and invest in a less populated beach area.

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Central Pacific

This region offers relatively close access from the Central Valley to beaches and other natural attractions. This proximity has contributed to its popularity as a place where many expats have chosen to live happily and invest wisely. There's something for everyone here: nature at its most captivating, along with surfing, fishing, dining and a vibrant nightlife all in one place.

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Nicoya Peninsula One of many relaxing locations in Montezuma. A sunset horseback ride in Jacó.

Osa Peninsula

This area is famous for being one of the most biodiverse concentrations of land area on the planet. Aside from the area’s remoteness, the heavy rains that generally persist four months of the year are a deterrent to many, but by no means all, foreigners. In fact, the Osa has a longestablished population of expats and Ticos sharing environmentally enthusiastic common ground.

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Even the wildlife, including white-faced capuchin monkeys, induce a sense of pura vida.

Limón and the Caribbean coast

Costa Rica’s so-called “other side” has become more exciting with a promising future. Historically important as the country’s major industrial shipping port, but in a region beset by economic hardship over the years, Limón is poised for a rising tide of commercial growth with wide-reaching ripple effects. No business sector has been untouched by the 2019 opening of Limón’s new shipping mega-port facility.

The marina at Port Limón.

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This region never ceases to amaze when it comes to breathtaking landscapes and thrillseeking adventures. Arenal has a tourist-driven economy, especially the La Fortuna area’s abundance of adventure tour companies, restaurants, bars, resorts and shopping spots.

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A biking tour around Arenal.

Looking For An Engineer?

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For your protection: before you buy or build hire an engineer. inspected by an unbias inspector, not a real estate agent.

Rock Patterson Coordinator US Phone 407-535-9939 Lana Taal Real Estate Agent CR Phone 506 8660 2063 Engineer? CLICK LOGO to learn more: engineer. We work in confidence with Eliza second opinion. Free estimate. engineer. Your land and building must be agent.

How to CHOOSE a Building Lot in Costa Rica

You fell in love with Costa Rica, and after looking at all the built homes in the area you decided that you want to buy a lot and build. If you haven’t built a house from scratch before, then this guide will be quite useful. Even If you have built a home in the past, this will help you avoid pitfalls particular to Costa Rica and keep you on the right track.

The basics Before we go any further, we must assume that you have hired an experienced realtor who will ensure these basics are covered that apply to any lot purchase:

• The lot is titled or has a valid concession (the latter applies to most beachfront properties).

• There are legally verified utilities in place that will allow you to get a building permit: road, power, water, internet, cable, telephone and sewer (if applicable).

• The utilities are physically in place to the lot boundary.

• You have a general idea of the zoning for the lot.

• If it is inside a gated community, you should have a good sense of the architectural rules and regulations along with any additional zoning over and above what the local municipality requires as it relates to what you want to build.


Your realtor will know the answers to the majority of these questions, so you won’t waste time looking at lots that do not have the basics in place. When you get to the point of actually making an offer on a lot, then your attorney, with the guidance of your realtor, will verify these items 100% during the due diligence process.

Choosing the lot

Now comes the fun part of choosing a lot. The first item of business is to determine your overall budget between the lot purchase and house construction. The amount you have set aside for your project will determine how much you can spend on your lot and steer you in the general direction of what type of lot you will be looking at with your realtor.

If you want an ocean view lot in the Papagayo area (Playa Hermosa, Playas del Coco, Playa Panama or Ocotal), you will pay anywhere from $200,000 and up. Great ocean view lots inside higher-end developments are +$400,000. This may seem like a lot, but considering the spectacular views and proximity to the beach, services and international airport, it is on par with or below the cost in other comparable areas in the world. The Pacific coast of Costa Rica offers some of the most spectacular locales on the entire planet, with the views to match.

The ocean views might take your breath away, but it’s extremely important to take into account whether the lot needs additional site prep in order to make it buildable for the house you are dreaming about. It may be worth it to pay more for the lot if it means little or no site prep. Site prep can be a wild card in the equation that increases the cost of your project much more than you anticipate, and cause you to scale down the size of your house.

This brings up an extremely important point in the lot choosing process. When you are looking at lots and have narrowed down your favorite lots to a handful, then you should immediately involve a builder that your realtor has close ties with. The builder will be an invaluable resource for analyzing whether or not you can build what

you want on the lot you fell in love with. It can also tell you what potential site preparation costs are involved for each lot. This information can make or break your decision as to which lot comes out the winner.

Don’t get fooled by a lot that has a seemingly low price and spectacular ocean view without consulting your realtor and builder about the potential site prep or other issues that might elevate the cost of the lot before even beginning to build.

Involving a builder at this stage will also allow you to sit down with them and put together a rough estimate of the total cost of your project. First you will add any site prep costs to the lot purchase price and then come up with a ballpark amount to build the house that you want. If you have the basic idea of how many bedrooms and bathrooms, the pool size and other details of the house, then the builder will give you an eyeball cost to build.

Keep in mind that during the planning and design process, you may end up adding or subtracting things to the house that can affect the price. But for the initial budgeting exercise to determine whether or not it makes sense to buy the lot, having your eye on this rough estimate will be sufficient.

Don’t be afraid to walk away from a lot that seems like it will go over your budget by the time you do all the site work and home building. If a builder gives you a number that does not fit in your budget, then suffice it to say it won’t. In our experience, the costs normally don’t go lower than the initial rough budget, and instead tend to go up 10 to 20% based on bells and whistles you add or unforeseen circumstances that are encountered.

Click here for the rest of this "How To Choose..." and more informative resources.

What Makes It a Good Area to Invest?

As we have reinforced in past Investment Chat articles, the art of investing in real estate has two very important components:

1. The technical/financial research analysis.

2. Your choice of lifestyle if you are considering an “active” investment or something for long-term living.

Choosing real estate in Costa Rica in an area that fits both of these assessments at the highest level completes the first stage of achieving a well-balanced portfolio. The diverse characteristics distinguishing seven “hot zones” in this desirable investment hub is described in the article, Which Area of Costa Rica Is Right for Me?. It provides a general overview for each region of population and social idiosyncrasies, geography, climate and economic growth.

Taking into consideration these variables, three specific areas of major interest for investors are highlighted as follows.

GAM (Great Metropolitan Area)

This area of Costa Rica is currently experiencing an economic contraction for several reasons, including the rapid rise of interest rates, tax base expansion and increased prices for raw materials in different industries.

Overall, people are being more selective in their spending habits, which leads to economic contraction. The real estate market has changed, notably through increases in long-term rentals outpacing sales transactions. It's a great time for investors to take advantage of this situation and make solid real estate deals. As always, cash is king … more so in distressed circumstances. In addition, a healthy debt/ asset ratio will enable you to stay ahead of undesirable risk levels.

Meanwhile, bear in mind some of the unchanging reasons why Costa Rica’s GAM continues offering attractive real investment opportunities: vibrancy and diversity of urban lifestyle amenities, access to highquality health care and education at all levels and variety of property/housing styles and neighborhoods are just a few.


Guanacaste’s Gold Coast region is currently considered the prime location for investing time, energy and money. Everything an investor needs is right here. Geographically, you will find some of the most highly sought-after and touristfriendly beaches in Central America. Viewing a sunset in Playa Grande will illustrate what I'm talking about.


Guanacaste is a melting pot of nationalities and ethnic groups, living and working together. Guanacastecos born after 1980 have grown up directly interacting with people from many different countries and cultures. Investment risk declines significantly when this type of racial and cultural diversity exists. The active labor force of Guanacaste is maturing and being trained on-the-spot, which means investors have access to a qualified, socially skilled and educated labor pool.

Guanacaste hasn't figured itself out yet. That leaves the door wide open to opportunities, not only for real estate investment but investment overall. Consider the services sector alone, for example, supporting the burgeoning tourism economy. This region’s potential is still relatively untapped. It is only now undergoing the early years of "true" growth. Construction of a new, large water supply to serve the northern Guanacaste area is a dynamic sign of things to come.

For real estate investors, a blank canvas awaits for painting a winning picture. If you are that type of person, now is the right time to move forward in the Guanacaste area.

Central Pacific Area

For much of the past decade, Costa Rica’s Central Pacific area has seen strong growth in residential construction projects. This is reflected not only in the number of projects but also their target market. There are solid opportunities for early-stage investors with limited capital, as well as more experienced investors. We foresee steady growth in this area of the country. Expats and nationals alike are looking at the Central Pacific again as a safe place to invest.

Needless to say, the real estate possibilities here are unlike almost anywhere else, from laidback beachside locales to tranquil forest settings. Investors can choose from a wide range of large and small property options, including protected rental income opportunities.

For more information about our real estate take on these or other regions of Costa Rica, or any kind of investment advice, please contact us.

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For real estate investors, a blank canvas awaits for painting a winning picture.
ONCE 17 from

ONCE you’ve settled into your new Costa Rican property, let Horizon Pacific Management & Rentals put our 17 years of experience in property maintenance and vacation rental marketing to work for you. Beautiful views from one of our properties in La Vista Condos. Contact us for its rental availably.

Some Building Budget Factors are Different Here

How Much Will it Cost?

How much will it cost? As anyone who has ever budgeted for building a new home will likely attest, “it all depends.”

Ballpark estimates typically reflect our priorities in terms of size, design components, materials and resale value, as well as location and site logistics. Finishing touches may tip the end-product classification scale in the range of barebones basic, North American standard or luxury. At least this is how it generally works in developed countries, and to some extent universally. But in some parts of the world, the budgeting concept of “ballpark” is relatively meaningless.

Costa Rica is not like other places many of us are familiar with. Especially at the onset of undertaking to build a new home here from scratch, answers to a broader range of budgeting questions must be sought from a wider range of sources. Asking around can be helpful, but also mind-boggling.

Some of the same geographic attributes that make Costa Rica such an appealing place to live have a significant bearing on construction costs. Only in the most general terms, for the most basic new home construction styles and finishes, might we venture to say the average cost per square foot ranges from $100 in accessible locations and more at higher elevations and otherwise more challenging locations.

As would be the case anywhere, you could save lots of money building a new home in Costa Rica with your own bare hands. But let’s assume you came here eager to settle into your new digs and kick your feet up as soon as possible. Sweat equity wasn’t supposed to be part of the deal, which is why you need to budget carefully for leaving it up to the building experts.

The following are key variables affecting your building budget. Particularly in the first three instances, keep in mind there are significant geographical differences between regions. For example, Guanacaste is different from the Central Valley, Central Pacific and other regions in terms of climate and terrain. Each region has its own building challenges.


The influence of climate on many aspects of your new home plan and design should not be underestimated as budgeting factors. Building site position and facing direction should take into account exposure to humidity, or wind or salinity.

Accessibility of Location

Site accessibility logistics have a significant impact on the costs for transportation and delivery of materials, goods and heavy equipment when needed.


Site Topography

Building site considerations are very important to your bottom line costs. These include specific site topography, soil quality and stability characteristics affecting foundation design, usable area dimensions, land slopes and scenic views.


Keep in mind that finishing details work both ways in your building budget: they can not only increase the price tag but also reduce it. Comparing basic construction costs among most builders is relatively easy. But when you factor in specific finishes and components, along with quantity, quality, availability and proper installation techniques, plus transporting specific materials, these are powerful cost triggers.


Due diligence to ensure your new home is designed properly, with architectural plans bearing accurate information, will translate to more cost-effective builder estimates. The closer these are to your budget, the better you can manage your investment without costly derails. Poorly planned dwellings inevitably create cost overruns. Do your research to avoid engaging with an architect or engineer who might overlook the abovementioned kinds of climate, site, location and specification factors. Being mindful of the challenges and cost implications in advance is your best protection from unpleasant surprises. Click

Finishing details work both ways in your building budget: they can not only increase the price tag but also reduce it.
money ball for the rest of the story:

Dream Home By Design: Your Sanctuary of Peace and Happiness

So you have seen enough of Costa Rica to get a sense of the pura vida vibe in a variety of beautiful locations. You’ve got a feel for places with the best promise of delivering peace and happiness on your own terms, in your own little piece of paradise. And after narrowing down the short list of exactly where it’s going to be, you’ve finally picked your perfect spot.

Nonetheless, carefully selecting the design of your new home will be crucial. You’ll want to include ample social gathering areas, plus allow flexibility within areas that can provide access to the beautiful outdoors.

We’ve prepared a simple list that may be able to guide you in your search. They are based on what I consider the basics of Costa Rican lifestyle: respect for family, friends and community, respect for nature and respect for the time for a cup of coffee.

1. Include access to communication.

Make sure you have connectivity, meaning good electrical outlet locations and internet access. Just because you are here does not mean you disconnect from your loved ones. It is a very common mistake not to review with your architect the electrical plans for your new home.

2. Include proper orientation and positioning.

To truly capture your home’s maximum potential, it is imperative to analyze its positioning, whether it’s an existing home or one you want to build. Explore this very important aspect with your real estate agent and/or architect to make sure you have the right amount of sun exposure, that you have the best possible views and there is good natural cross-ventilation.

Creating spaces that allow the enjoyment of the outdoors

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3. Include outdoor areas.

Creating spaces that allow the enjoyment of the outdoors is essential. Design some roofed areas with the option of screening or enclosing them to keep bugs out without losing contact with nature. Air conditioning can be an important amenity in warmer climates, but make sure you install an energy-efficient system.

4. Include shaded areas.

You may have lovely outdoor spaces, but they do not provide shade at the times when you would like to use them most, as in case of western terraces that face the sunset. Creating shaded areas is vital for the enjoyment of outdoor spaces.

5. Include sensible gardens.

Some areas receive lots of rainfall, allowing an abundance of tropical plants to grow with little effort on your part. In other areas, your gardens will need water and maintenance. With existing homes, ask how plants are irrigated, and if in a drought-awareness zone make sure a drip irrigation system is installed. If building new, your architect should be able to guide you in this very important aspect of your new surroundings.

6. And, yes, include coffee.

Costa Rica’s coffee is considered some of the best on the planet, and you should consider planning for a special place in your home to enjoy a cup. Look for a special place with a view of mountains, a garden or the ocean.

outdoors is essential.

As a caveat, building can be challenging if not done with the proper team. It is vital to do your homework and find the right real estate agent, architect and builders who are aware of the sustainability parameters so that your energy/ water efficiency and design are appropriate and sensible to the local conditions of your future piece of paradise.

you thinking about selling your home in Costa
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With over 8 million annual page views on our local Costa Rica network websites and over 20 Million views on our Coldwell Banker Global affiliate sites, you can rest assured that your property will receive the exposure it deserves.

Building Your Dream in a Greener World

As one of the world’s most widely recognized green-building certification programs, Leadership in Energy and Environmental Design (LEED) offers multiple assurances of satisfaction. Notwithstanding the eco-conscious motivations for building green, there are also long-term cost benefits related to energy efficiency, water use reduction, reduced greenhouse gas emissions, lower maintenance costs, and higher real estate value.

Whatever you might envision for a dream property in Costa Rica, LEED-certified Grupo Pacifico strives to design and build better. Four specific project examples are as follows.

Jaguar Village

Wake up to prime ocean views of the most luxurious Guanacaste bays. The newly constructed units at Jaguar Village offer an impressive return on investment. Climatefriendly features include natural crossventilation for reduced air conditioning consumption, dual-pane windows and fully insulated walls and roof. The drip-irrigation system for landscaping provides a lush green environment through the driest months of the year.


Vistas del Pacifico

Cool off in Vistas del Pacifico’s awardwinning pool, built with LEED-applied concepts for energy efficiency, water use reduction and lower maintenance. Incorporating a lap lane, built-in swim-up bar, waterfall, island and multiple entertainment areas, it is the ideal centerpiece for weddings, receptions, parties and other special events.

Casa Costa Blanca

Let nature and luxury come together at Casa Costa Blanca's outdoor entertaining area while enjoying the sunset, steps away from the beach Grupo Pacifico considered every detail and sustainable practice in this extensive redesign of an outdoor ocean viewing space. All materials were chosen with sustainability in mind: recycled plastic covering thatch for the beautiful palapa, hard surfaces composed of locally mined and manufactured materials, and wood recovered from fire debris.

Villa Mot-Mot

The best of both worlds is achieved through sustainable building and quality-oflife attributes. Villa Mot-Mot units feature an open plan living room, dining room, and open terrace to enjoy the ocean view. The pristine, stylishly designed chef's kitchen makes gourmet dining at home a pleasure. Every detail, from construction materials to placement, was carefully planned to create a sense of ease and desired energy in the space.

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There are also long-term cost benefits.

Eco-Friendly Flora to Protect Our Fauna

“Bee” Kind to Vital Insects

Among the endless possibilities for building and living greener in Costa Rica, we can think beyond measures to conserve resources like electricity and water. By applying some basic planet-protective principles to your home landscape, you can place your little piece of paradise into action. It’s a matter of making more thoughtful planting decisions for your property.

We need to embrace one of our most threatened food chain contributors, the bee.


Plant native tree species around your new dwelling — those that create shade so you, as well as other creatures, can enjoy. Spread your good will for a wider environmental reach. Plant trees not only on your own land, but wherever your travels lead. Whenever possible, dry out the seeds shed by your trees at home. Then during the rainy season, scatter them as you pass by open areas. No one will object to a wonderful tree that bears shade and possibly fruit. Our planet needs as many trees planted as possible.

Simply choosing native flower-bearing trees and bushes can make all the difference in creating safe spaces for bees to be able to pollinate and reproduce. Take it a step further — if you have sufficient land and space — and create your own beehives to produce honey as well as a safe haven for bees.

Talking about bees, the need to embrace one of our most threatened food chain contributors cannot be underestimated. This insect plays a vital pollen delivery role to sustain our food crops, and in turn, human survival, and should never be taken for granted. Yet, at a time when pesticides are depleting bee populations around the world, relatively little awareness of this extremely important issue is being promoted.

Costa Rica is no exception. Here, neonicotinoids (Bayer trade name Imidacloprid) are openly used as a pesticide on fields of cotton, rice, banana, sugarcane, melon, onions, citrus, oranges, potatoes, cereals, flowers and more. This compound has proven toxic properties that attack insects systemically and can live in the soil for up to nine years. In bees, it causes disorientation and eventually death. This pesticide was banned in the EU after scientific studies proved conclusively the deadly impact on bee populations.

On a related note — as always — conserve water. For landscape irrigation, use a drip system rather than a hose to water plants. Elsewhere in your home, never leave a water faucet running under any circumstance. Use plumbing fixtures that consume the minimum amount of water, and choose appliances with the same goal by checking specifications before you purchase. If you live in a coastal area and build a new pool, fill it with water imported from abundant resources without depleting the supply of treated water from a local aquifer.

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Playa Flamingo: The Jewel of the Gold Coast

Playa Flamingo is famous for its crystal azul waters, gentle family-friendly surf and clean white sand. This is why it’s considered one of the best beaches in Costa Rica. This, and dozens of beaches like it, dot the country’s north Pacific Gold Coast from Brasilito up to Potrero. It’s an area bustling with activity and growth, all well anchored by the well-established ocean-view community of Mar Vista in Flamingo.

Evidence of rapid expansion is the new worldclass marina that is well underway in Flamingo. This marina will attract visitors from all over the world, and will feature a hotel, shops and boardwalk, as well as condos in future phases. With the project only half done, the surrounding vicinity has taken notice, as commerce is already booming.

Right next to the marina is Flamingo’s Plaza development, with shops, nice restaurants and other attractions. The Moonlight Market on Monday nights is very popular, showcasing the wares of local artisans and vendors.

Vibrant variety

A little further north is Surfside/Potrero, a seaside community of expats from around the

world, all enjoying the many lovely hotels and restaurants. Night times are lively here on “the strip,” with many venues featuring live music any given night of the week.

Further south to Brasilito, you’ll find much of the same but more in the style of a quaint fishing village.

There’s never a shortage of things to do throughout the Flamingo area. For instance, on a whim, you can rent an ATV and tour the inland jungles, or a jet ski to tour the beaches and do some snorkeling. Or perhaps horseback riding on the beach is more your speed. Adventure seekers can quench their thirst on a day trip to any one of the many national parks and preserves that make Guanacaste the most visited province in the country. For all these reasons, construction is up, land sales are brisk and the boom is here.

The “jewel” of this area is its pure natural beauty, and it is fiercely protected. Though development is trending up, the coastal nature remains untouched, and by all accounts, unaffected. This ensures long-term appeal to attract visitors and residents alike.

Evidence of rapid expansion is the new world-class marina.
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BUY OR BUILD: Should I Buy an Existing House or Build My Dream

Home in Costa Rica?

The short answer to the age-old question of whether to buy a lot and build or buy an existing home is quite simple – If you can find an existing home that fits your needs and works with your budget than BUY IT! After all, the reason you are coming down to Costa Rica is to slide into the hassle-free lifestyle and enjoy your time in Pura Vida land.

Granted, if we were having this discussion 15-20 years ago there were very few built homes to choose from and single family lots were abundant so you would have most likely purchased a lot and built your dream pad in paradise.

Today the times have definitely changed. There are less lots available and there are more built homes to choose from. Although it may seem like inventory of available homes is at an all time low, there are always homes coming on the market and we have seen a large increase in builders investing their time and capital to build new homes that you can buy turnkey.


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Building It Green and Proving It Sustainable Building in Costa Rica

Developed countries many years ago realized that as natural resources were used without control, there had to be a way to create awareness of how to better preserve resources in a systematic way and introduce the general public to voluntary methodologies that would help owners and the environment.

Several professionals in the 1990s got together in the field of sustainability. Initially, they created a method in England that later was imitated in the United States, and formed what is known today as the United States Green Building Council (USGBC).

An outcome was the Leadership in Energy and Environmental Design (LEED) standard, with a point system evaluation and targeting specific aspects of environmental compliance. This method resulted in four different levels of compliance that are commonly used today worldwide — Baseline, Silver, Gold and Platinum.


In addition, there are other third-party compliance methods that have driven the thirst for awareness to specific areas, such as Energy Star, Green Globes, BOMA, Excellence in Design for Greater Efficiencies (EDGE) and many more.

For most of these methodologies, professionals in the field have had to take courses that led to examination and accreditation. Many of these methodologies are created for different approaches and mostly were designed for new construction.

Most recently Costa Rica has adopted a voluntary technical guide issued by the College of Architects and Engineers that resembles the EDGE methodology, an easy-tofollow local option for new construction. This guide targets measures for energy efficiency and water conservation.

Professional expertise

An accredited professional can contribute greatly, not only from a certification standpoint but also to your building design. This is based on a desire to intelligently address environmental concerns or simply to reduce actual maintenance, long-term and short-term costs and returns. These professionals can suggest different design criteria in order to enhance performance, be it for energy efficiency, water efficiency, indoor air quality control or sustainable material use.

These methods of accreditation can be engaged with different professionals that will contribute to the information needed for the overall analysis of a project, be it for the energy consumption aspects, the water savings or the sustainable use of materials. Mechanical and electrical engineers, as well as accredited general engineers and landscape architects, can provide the proper advice for the approach needed. They can work independently or on a team and provide different design criteria aspects to the enhancement of a project.

The best way to find the professional needed is to consult with the local architects and engineers source, or online under USGBC professionals, to obtain local listings or for those abroad. Professional fees for this type of approach can vary depending on the amount of involvement.

If the owner seeks certification of a building, the fees can increase based on the method being implemented. Each certification method requires an accredited professional, so the specific certification that is attempted should have the corresponding professional.

“EDGE empowers the discovery of technical solutions at the early design stage to reduce operational expenses and environmental impact. Based on the user’s information inputs and selection of green measures, EDGE reveals projected operational savings and reduced carbon emissions. This overall picture of performance helps to articulate a compelling business case for building green.” — EDGE Building Methodology

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Can I Make Money Renting My Property in Costa Rica?

In almost every property development in Costa Rica, the breakdown of ownership is about the same. One-third of all the owners live here full-time; they are expats who have made paradise their permanent residence. One-third of them are your typical snowbirds; they spend three to six months a year here, when the weather turns in North America, and then spend the summer months back home. Some of them rent their properties when they go back north, but many of them just lock the door and leave. They don’t need the money and don’t want anyone “sleeping in their bed.” The last third don’t live here at all. They either have a three-tofive-year plan to become one of the first two, or they have no intention of ever living here at all, they just own the property as an investment. They come down as often as they can, depending on their lifestyles and their incomes, and they rent the property the rest of the time.

We tell everyone that this is a lifestyle Investment. It’s as simple as that.


So, can I make money renting my property in Costa Rica?

For this analogy, pick up a pencil. Hold it in the middle. This is your investment spectrum.

On one side of the pencil — the pointed side— is the money side, the ROI side. How can I make the most return on my money? I don’t care where it is, or what it is, as long as I can get the most bang for my buck. It could be stocks, real estate, commodities, businesses, etc. As long as I am making a 10% return, I am happy.

The problem with this end of the spectrum is it is just money. There is no enjoyment, no satisfaction, just ROI. You look at your portfolio, smile briefly, and go back to figuring out how to make more money. Most of our clients have been doing this their entire life.

The other side of the pencil is the eraser, the soft side. We will call this the enjoyment side. This side of the spectrum makes you no money at all, but is a ton of fun. We spend our money on vacations, cars, clothes, watches, boats, restaurants and entertainment. But we get no return on our investment and usually lose money in the process.

Most of our clients are in the middle. They want to make “some” return, but also enjoy life as much as possible. We call this middle place “lifestyle.” That is Costa Rica. If you are looking to maximize your return and make as much money as possible, Costa Rica is not the place. Keep your money in the stock market or buy more gold or Bitcoin.

We tell everyone that this is a lifestyle Investment. It’s as simple as that.

You will make a decent return, and your portfolio will grow, but you will also have the opportunity to enjoy an amazing vacation when you come to your place. Mud baths, hot springs, whitewater rafting, ocean, sun, rainforest and massages on the beach — all while making a small ROI on your original investment.

Most of our clients are not that concerned anymore with making a ton of money; they just don’t want to lose any money. So as long as the property can pay for itself, cover its cost and put a few bucks in their pocket, they are ecstatic, as they have the chance to enjoy life to the fullest when they come to the land of pura vida. Since most of our clients want to use the property occasionally throughout the year, then they need to be able to rent it on a weekly or monthly basis - what we call short-term rentals.

So, what kind of property is the best property for vacation rentals?

If your goal is to rent your property, then it must have some characteristics that will entice people to pay you top dollar to stay in it. If the development has amenities, like community pools and a beach club, this is in high demand. Also, if your house or condo is walking distance to the town and all the action, that is huge, as many people do not want to have to rent a car when they go on vacation. Easy access or walking distance to the beach is of course, in high demand. And if you can afford the additional costs of an ocean view, then this can really drive up the ROI.

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How to Choose a Legal Property Manager

You now own a home in Costa Rica. Congratulations! What an exciting and wonderful event! But who is going to take care of the property when you aren’t there? If you want to generate rental income from your property, there are certain rules and taxes that must be paid – who is going to ensure that all of the paperwork is properly filed? How do you know who to trust?

Below is a checklist that every homeowner looking for a property manager should use to make sure both they, and their property, are protected.

1. Are they registered with SUGEF?

This is an absolutely mandatory requirement by the Costa Rican regulators. All real estate agencies and property management companies MUST be registered with SUGEF. If they are not, they are operating against the law.

SUGEF is the anti-money laundering agency that oversees all companies and industries that handle the funds of thirdparties. For example, escrow agencies, real estate companies and property management companies. SUGEF provides assurances that your money will not be stolen by the company handling it – or there will be severe and criminal penalties. If a property management company is not registered with SUGEF, homeowners who are owed rental income, or have sent money to their property manager, will have limited legal recourse to recuperate funds if the funds go missing.


2. Make sure the person you are talking with is legally allowed to work in Costa Rica.

All legal employees will either be Costa Rica citizens or residences with “Residente Permanente” status – no other residency status provides the ability to work in the day-to-day operations of a company. If working with an expat, ask to see their residency card. If they don’t have one, they are working illegally. If it is not a ‘Residente Permanente’ they are working illegally.

3. What is the name and cedula juridica of the property management company?

Ask for this information.

4. Is the company registered with the local municipality?

Ask to see the ‘patente’ that is issued from the local municipality.

5. Is the company registered with Hacienda? (federal tax agency)?

Ask to see the certificate.

6. Where is their office?

Can they accept credit cards for local payment? Local banks will only provide credit card processing machines to legally registered companies.

7. Do they provide accounting services?

New tax laws are in place that require monthly reporting for active corporations. Make sure they are either directly providing those services or are facilitating those services.

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Daveed Hollander Coldwell Banker Vesta Group Dominical Certified International Property Specialist Phone: CR Direct: 506-2787-0223 US: (877) 309-9238 Email:

Relax at Casa Markissa

Casa Markissa is a turnkey luxury residence or vacation home for those who enjoy unbuttoned sophistication and magnificent ocean views. This brand-new luxury tropical sanctuary was finished in August 2022. The entire home has been outfitted with custom-made furniture or handpicked pieces sourced from India and Bali. The property is a stone’s throw from Playa Hermosa, an untouched 3-mile-long sandy beach, popular for surfing and where you can find some local-run stands selling snacks and drinks. The location is just 5 minutes away from Uvita, a bustling beachside town that attracts tourists from all corners of the world.


Investing and Real Estate FAQs

What’s the first thing I should do before investing in Costa Rica?

Get to know the country well. Rent a car and explore the Caribbean, the South Pacific, the Central Valley and Guanacaste. Costa Rica is a pretty small country so it’s worth taking the time to explore the geography and understand the idiosyncrasy of its people. The ultimate goal would be to identify where in the country your investments will generate the appropriate return in order to achieve the goals previously set up.

You can start investing in real estate with $1,000 in your pocket (some have with even less).


Is residency a requirement to purchase a property in CR?

No, it isn’t necessary to have residency to buy property; you can do so as a tourist. However when living in Costa Rica as a tourist you need to leave the country every 90 days in order to maintain your legal status in Costa Rica. Some people fly back home or some just take a quick trip to Nicaragua or Panama.

What are the taxes involved when acquiring real estate?

Property taxes are fairly low when compared to the United States or Canada: only 0.25% of the property’s value according to the National Registry. The total calculation may vary depending on where the property is located. In recent years the government has placed an additional Luxury Property Tax on houses with a value over $230,000.

If your property is registered under a corporation you will have to pay an annual tax of $100 to $400, depending on the characteristics of the corporation.

In 2019, the government introduced a new capital gains tax of 15% for property owners.

Do I need a realtor to buy property in Costa Rica?

It’s not mandatory to work with a realtor or real estate company. However, I strongly recommend establishing a trustful relationship with someone who knows how to do business the right way in Costa Rica, who understands how to complete a successful transaction and who can act as your portfolio advisor. Look for someone who understands what you want to accomplish and can help you get there, preferably with a financial background.

Can I get financing from a financial institution?

Getting a loan in Costa Rica from a bank or financial institution to buy real estate is quite a bureaucratic process. It takes a Costa Rican between two and three months to get approved for a loan. For foreigners, it is even harder due to bank regulations and SUGEF, the government’s financial entities overseer. It’s not impossible, but extremely difficult. There are other ways to get funding. The owner of the property could finance a portion of the total transaction or buyers could get a second mortgage on their primary home and then use the cash to acquire real estate in Costa Rica.

Where is the best place to invest in Costa Rica?

This is a great question. Some may say the GAM (Great Metropolitan Area – San José and other nearby regions); others may say coastal areas such as Guanacaste, Puntarenas and Limón. The truth is that there’s no one correct answer. I believe there are good deals to be made everywhere you go. That’s why it’s so important to have a clear investment strategy to find opportunities easier along the way.

How much money do I need to make my first real estate transaction?

You can start investing in real estate with $1,000 in your pocket (some have with even less). Deals can be structured in so many different ways that it only takes a little money to find opportunities to start your life as an investor. What you need is access to these deals. Find someone creative and knowledgeable enough who can help you structure your first transactions.

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Understanding the Costa Rica Real Estate Market

Original Howler publication date: April 2021

I have over 30 years of combined experience as primarily a real estate attorney, in both Canada and Costa Rica, and also a law degree from each jurisdiction (English common law and Roman civil law, respectively), and a notary and registry degree from Costa Rica. During my time practicing law in Costa Rica, I have seen several real estate market cycles completed.

U.S. economic effect

From a residential and commercial real estate point of view, these real estate market cycles are largely driven by the state of the U.S. economy at any given time. There is a lag-time of approximately 18 months to have an effect on the real estate market in Costa Rica.

Due to the COVID-19 pandemic, particularly its impact on travel, Costa Rica’s real estate market has been slow for property sales, making it a buyer’s market price-wise. However, there is evidence of a market uptick, as travel becomes more accessible again. There are also a number of properties available where owners have been forced to sell for economic reasons at below market price.

Effect of the U.S. presidential election

There is habitually an exodus of U.S. citizens from the U.S., from the losing side, following any presidential election. I expected that following the 2020 election, a number of disgruntled voters would be seeking greener pastures somewhere outside the U.S. I have witnessed this pattern previously following U.S. presidential elections, but expect it will be amplified this time around because the latest election was more emotionally charged and politically divisive.

Buyer beware

Expats considering a real estate purchase in Costa Rica must be aware that this country’s legal system is different. Roman civil law applies here, not the English common law system that is dominant in the U.S., Canada and British Commonwealth countries. Many requirements differ between the two legal systems.

Also, there is no regulation of the real estate industry in Costa Rica and no formal MLS system to provide information on both the availability of properties or market price comparisons.


Accordingly, it’s very important to choose a realtor with good credentials and references, and good local knowledge of the area where you wish to purchase property. Choosing a knowledgeable and competent real estate attorney is equally important, to undertake the legal due diligence requirements necessary in a property purchase transaction.

My opinion

Taking into account the U.S. economic lag-time factor, the expected availability of various COVID-19 vaccines and consequential economic recovery, along with the increase in travel and U.S. election results aftermath, my prediction was that the Costa Rica real estate market was on the cusp of changing into a seller’s market, beginning in mid-2021.

Accordingly, current property prices will most likely rise, due to the increased buyer demand, consistent with the seller’s market cycle arriving.

My prediction is that the Costa Rica real estate market is on the cusp of changing into a seller’s market.

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Small and Large Beach & Mountain Properties

Turn-Key Investment Opportunities In

Sun Real Estate specializes in the Guanacaste Real Estate Market.

We have a significant amount of unique Mountain Real Estate, Beach Properties or just beautiful Farm Land to offer.

As an independent Real Estate Broker, our experts cover a variety of locations ideal for living, retiring or investing in Guanacaste.

Hot Springs and Mountain Farms, such as Residential and Building lots, Commercial Land, Hotels, Titled Beachfront Farms, for development also very huge properties.

Business ideas are what Sun Real Estate listings include.

Johannes Valentin Beriè, known as Hans is a German entrepreneur and the owner of different companies, working as a proven and successful businessman, for 30 years in Costa Rica, with different kinds of views, and greatly connected everywhere, to get things done.

With Sun Real Estate he formed a team of specialists and solvers of critical situations, for any type of happenings, to lead the clients to a positive outcome.

Hans never lets his clients run alone before and after a successful closure, he always watches them and makes sure they are in a safe place.

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Rica’s Viticulture Success
Quest for Genetically Tropical Grapes HearditThroughtheGrapevine:
Terry Carlile Photos courtesy of Virgilio Vidor Virgilio Vidor

Virgilio Vidor in 1960, in his home town of Fregene (Rome) in Italy, with one of his pets, a cute Mediterranean land tortoise.

Where there’s a will to grow wine, there must be a way — even in Costa Rica. Thus begins the remarkable success story of Virgilio Vidor Viticultura Tropical, a testament to where inspired scientific adventure can lead.

In response to my interview questions about his life’s work, steeped in family tradition, here is what Virgilio Vidor, the vineyard’s scientific investigator and director/proprietor, shared with Howler readers.

For 50 years — initially in Playa Panama, Guanacaste, but much more since 1992 — I have dedicated myself to the genetic creation of autochthonous varieties of "genetically tropical grapes." This has been achieved by crossing the wild tropical species Vitis Tiliifolia from Central America (and also other tropical and subtropical American and Asian grapes), with the European grape Vitis Vinifera, as well as with other Vitis Vinifera hybrids.

The Vidor family in the 1970s on their farm in Playa Panama, Guanacaste (from left): brother Giuseppe Vidor; mother, Rina EnzoVidor; Virgilio Vidor; and father, Fiorenzo Vidor. Their pets, dogs Orso and Milpa, and a Colombino parrot, also appear. The sign above represents the Tropical Viticulture project financed by USAID and the Costa Rica government, of which Virgilio was director.

Tell us what you are doing now with your grape research work.

My family ancestors in Italy

Then-Costa Rica President Daniel Oduber Quirós, a frequent visitor to the Vidor family farm, speaking with Virgilio in Panama Beach.

To date, after making between 5,000 and 6,000 hybrids (about four or five million between seeds and new seedlings), I have achieved between 20 and 30 genetically tropical crosses, highly adapted and of good quality. I have been continuously eliminating unsuitable and male plants, especially in my current garden/laboratory in Curridabat, due to not having enough space.

Tell us about your parents' struggles and the beginnings of the vineyard.

My family ancestors in Italy have always grown grapes and made wines. From cousins and uncles to grandparents, generations of extended family members are part of the legacy and traditions that have been inherited and reproduced.

The culture of grapes and wine was what inspired me and my brother Giuseppe to experiment in Costa Rica. The first thing we did in 1972 was plant 10 types of grapes that we had brought from Italy. That's how it all started.

Seeing our success, the then-President of the Republic, Daniel Oduber, and the Minister of Agriculture, Hernán Garrón, became interested.

My parents were essential for everything to happen, following us and allowing us to start this adventure together as a family. This gave us strength, love and courage in this scientific adventure. They were very hard times, without rest and with few resources.

Why is your region good for growing grapes?

With support from USAID in the United States and several government institutions in Costa Rica, we started an experimental grape project in Playa Panama. Some varieties at the beginning were successful. Unfortunately, we discovered the existence of an incurable endemic disease, Pierce Disease, which prevented the grape’s successful natural development in our growing location, and in general, throughout the country.

At that time, I realized that the true, and only, way to produce authentically tropical grapes and wine was almost impossible. That is, to create — through crossbreeding — totally new, quality, disease-resistant tropical grapes.

have always grown grapes and made wines.

I did this for five decades, including many years working as head of long-term technical assistance missions with the European Union (EuropeAid), and finally with the Inter-American Development Bank (IDB), supporting integral and sustainable rural development for poor farmers. I also dedicated myself in my free time to grape research.

Ultimately, in these tropical regions, by creating our own grapes genetically adapted to the climate and the territory, a new viticulture was finally attained, with its own concept of natural, cultural and climatic "terroir," which varies according to the zones. The grape and the wine, likewise have their own typicity and characteristics. I was able to achieve what no one could do in more than 500 years of history.

How do you make your wine? Is it available for purchase?

The tropical wine that I make experimentally in micro-vinifications — it is also a “signature” wine — is a totally new product that does not exist anywhere in the world. It has fantastic colors: pink, white, gold, cherry, ruby, red, amber, salmon, orange, etc. The flavors range from dry to sweet, with

some of them having bubbles. They are taken cold and represent the colors, the perfumes, the joy and the tropical essence.

I only dedicate myself to scientific research, but if someone wants to invest and produce grapes and wines, I can gladly advise them. The artisanal wine that I produce is an experimental wine and in very small amounts, so it is not for sale to the general public. But sometimes I sell a little to the real amateurs and followers of my work who visit me.

Do you do tours of your plantation?

We offer various types of tours, both touristic and technical-scientific. In addition, training, talks, workshops and technical assistance are given to companies and producers. In addition to some signature wines, grape plants are also available, as well as other special fruit trees. There are also sauces and wines made according to recipes from the time of ancient Rome. And you can find various other products and services of great interest too. Tourists even come from Europe to visit my garden/laboratory, located in Lomas de Ayarco, a residential urban area of Curridabat.

Click photo for the rest of the story, Google Map, and social media links

A truly tropical wine, the product of experimental microvinifications.


Howler Magazine through the lens features16 photographers and over 50 photographs about Costa Rica. Many people ask if we have printed editions and that they miss having one to hold and read.

Here is your opportunity to have a printed version with all glossy pages. Great for gifts, vacation reminders, and a tabletop magazine that you, your family, and friends will enjoy reviewing for years to come.

Pages: 82

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Enjoying My Creative Space in Nosara

When I moved 15 years ago to Nosara, on the Nicoya Peninsula, it was still an undiscovered Pacific coast gem, and I started a blog to record the adventure of a lifetime.

Nosara was then a quiet, year-round surf break and home to one of the early yoga retreat centers in Costa Rica. It was the classic small town where everyone knew each other and everyone is a character, and time was of another dimension. In 2007, we had yet to experience the financial crash that would give us some extra years before a wave of rich investors moved in to change things forever.

I was pursuing a rebirthing fantasy of starting a part-time barbecue business in my new paradise, where wishes become realities without the need to deal with


government oversight. It was a world away from my previous life in public relations for a Washington DC trade association.

I was soon keeping God in giggles and my future ex-wife in tears as they observed my plans for a new life. I was diligent with my blog, knowing that I had at least one reader who cared about my journey. As time passed and life pushed on, my blog entries became less frequent. It reached a point when such time had passed that the blog rekindled memories that I was starting to forget, and that’s when I thought to tie it all together into a manuscript. With some additional editing, I published it as an e-book on Kindle. You can find A Life in Costa Rica here.

I wrote a political satire back during my Washington career, which I never tried to get published because I was distracted by Costa Rica and my future ex. Although it takes place in 1994, the year Newt Gingrich and his Contract for America destroyed politics in America, I think it is just as relevant today, and I find it precognizant of today’s political discord. You can find the Kindle version of Congressionally Challenged here.

Today, perhaps in the face of boredom as a fully retired expat, I have combined my interests in music, politics and the cosmos into a novel about a rock star who runs for President to save the planet from environmental collapse … and yes, extraterrestrials. I think it would make a great movie, although perhaps too subtle for Hollywood, and have been releasing it chapter by chapter on You can find Chapter One here and follow along, although at a certain point you may run out of free stories and be asked to subscribe.

Medium has great writers customized to your interests and I recommend it. There is a full version of New Messiah available on Kindle, but it’s a bit of a first draft because I am doing a lot of rewriting as I publish new chapters on Medium, leading up to the 2024 Presidential election.

Because a major plot line of New Messiah involves the contemporaneous process of UFO disclosure, while paralleling the preparation of a Presidential campaign, my plan is to release new chapters concurrent with the headlines of the day.

Although I have had construction noise on all sides for years now, I am still enjoying my life in Nosara and am finding it a creative space. Unlike many I have met who have come and gone, I still plan to live out the rest of my years here. I can still hear the gentle murmur of the surf … or is that God stifling a laugh again? Click here for more

I was diligent with my blog, knowing that I had at least one reader who cared about my journey.

Making a Scene Carlos Hiller

I’m delighted to introduce Howler readers to a new Artist Spotlight series called Making a Scene. In every issue, we’ll feature the selected works of a different artist, sharing personal insights into the inspiration and creative process behind each one.

First up is Carlos Hiller, whose paintings and sculptures have been showcased in previous Howler articles. We hope you enjoy catching up with Carlos now, giving us these remarkable backstories of nature brought to life on his painted canvases.

Te Sigo: Ballenas Jorobadas (I Follow You: Humpback Whales)

A couple of years ago, during the safety stop on a diving trip to Caño Island, southern Costa Rica, I had a wonderful chance meeting with a humpback whale and its calf. When they encountered us, I am certain they were astonished to see us and changed their course. Luckily, my video camera captured the entire experience.


Back at the studio I repeatedly watched the filming frame-by-frame and chose that magical moment of contact between mother and calf.

It is vital to me that my paintings are based on my own experiences, and this is certainly one of the most astonishing.

Painting in the tranquility and comfort of the studio is wonderful, but sometimes the sun shines brightly and it makes you want to just go to the beach. On those special times, I take my easel, a canvas, the paints and brushes, some sandwiches and move everything to a beach.

On this occasion, I went to Playa Panama. This painting emerged in a single painting session — I started in the morning and by the afternoon I was already giving the last brushstrokes. As the sun shone so radiantly, I decided to play with iridescent colors. When I arrived at the studio, I realized the beautiful effect achieved with these paintings — metallic and bright reflections, as if the afternoon sunlight was still captive in the painting.

It is vital to me that my paintings are based on my own experiences.


Canopy (Monteverde)

Many years ago, I was submerged in the cloud forest. Although I dedicate myself to painting mostly underwater scenes of the Costa Rican Pacific Ocean, from time to time I like to return to my pictorial origins: the jungle.

In that forest bath, I looked up and was surprised to see something that I considered enchanting: in the treetops were drawn sky paths, formed by a highly orderly arrangement of leaves. Amazed, I photographed this and when I returned to the studio, decided to paint that special phenomenon.

Thus arose my first work in what would later be a series of paintings called "Canopy." Sometime later, I read an article about this curious effect that bears the name "The Crown Shyness," where crowns of fully stocked trees which do not touch each other form a canopy with channel-like gaps. Research suggests that it is an adaptive behavior that might inhibit the spread of leaf-eating insect larvae.

Now, paying close attention, I often encounter this phenomenon: in Monteverde, Arenal and Rincón de la Vieja National Park.


Playa Ocotal is one of my favorite snorkeling spots. In areas where the corals are being reborn, from time to time I find some seahorses. The life of these fascinating creatures is intimately linked to the existence of coral reefs, whose populations are in decline around the world.

Unfortunately, the seahorse is a species whose extraction for aquariums is common. Along with sharks and other reef fish, they have the uncertain status of "marine resources," making them susceptible to commercial exploitation.

This painting seeks to reflect on the fragility of our planet and the need to protect its diverse ecosystems.

Click here for more information on Carlos Hiller, please visit our website at, or contact us at info@

Equs Et Larvae: Caballito de Mar (Equs Et Larvae: Seahorse)
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Daveed Hollander Coldwell Banker Vesta Group Dominical Certified International Property Specialist Phone: CR Direct: 506-2787-0223 US: (877) 309-9238 Email:

Escape to Villa Pelicano

Villa Pelicano is one of the largest and most luxurious Villas in Manuel Antonio with over 10,500 sq. ft. of living space on 3.9 acres in the center of Manuel Antonio. This Estate consists of 9 bedrooms, 8 1/2 bathrooms and offers complete discretion and privacy while still being conveniently situated in the heart of town with countless fine restaurants, shopping plazas, nightlife, a gym, and so much more. The home boasts spectacular ocean views and is bordered by a lush rain forest featuring symphony of wildlife. Spend your mornings watching monkeys run through the mango trees, and listening to the song of toucans.

Use code HOWLER2021 for DISCOUNT!



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What is Costa Rica's #1 export?

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What is the highest peak in Costa Rica? What is the name of the only Costa Rican born astronaut?

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How many years has Howler been published? Which Howler section gets the most reads?

OCT 1 5:32 am OCT 31 5:34 am OCT 1 5:33 pm OCT 31 5:19 pm SUNRISE SUNSET DEC 1 5:45 am DEC 31 6:00 am DEC 1 5:26 pm DEC 31 5:32 pm MOON PHASES SUNRISE SUNSET 1st Quarter DEC 29 Full Moon DEC 7 New Moon DEC 23 DEC 16 3rd Quarter
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Planning Your 2023 Escape

One of the beautiful aspects of Costa Rica is the variety of opportunities for adventures. Literally there is something for everyone. The extremes are real, from being lazy chillin’ in a hammock by the beach to trekkin' a volcano trail to adrenaline rush jumps.

Deals in Costa Rica presents a small fraction of the adventures that await your next vacation/escape. We highlight examples in just five regions to intrigue your adventuresome spirit. Click on the buttons for more information.

There are two major international airports. Check to see which one is nearest your desired locations to visit.

LIR SJO Brought to you by Deals in Costa Rica

Love Is In the Air

ahorcarse — “to hang yourself,” meaning to get married chulo — in Costa Rica, a pimp, or a person who lives on borrowed money, or always wants other people to pay. In some countries, the word has a positive meaning: cute, sweet, darling. cuerpazo — great body de la nariz — “by the nose,” meaning in love detalle — “detail,” meaning boyfriend or girlfriend doña — wife. “Déjame preguntarle a la doña” — “Let me ask the missus.” echarse la soga al cuello — “to put the noose around your neck,” meaning to get married. encamotearse — to fall in love enculado — in love enganchado — “hooked,” meaning in love


hacer el tiro — “take a shot,” meaning to attempt a conquest, as of a woman. “Le hice el tiro a esa vieja, pero no me dió pelota” — “I took a shot with that woman, but she didn’t pay any attention to me.”

hembrilla — “little female,” a woman hembrón — “big female,” a beautiful woman media naranja — “half an orange,” meaning a husband, wife, boyfriend or girlfriend mujerón — “big woman,” a really attractive woman

papichulo/papo/papucho — good-looking man patear con las dos — “to kick with both,” to be bisexual. pepeado — in love pepearse — to fall in love pisar — “to step on,” meaning to have sex playo — homosexual pollo — “chicken,” a pretty woman quebrar — to break up (as a couple)

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regaladito — “little gift,” a man or woman who is an easy romantic conquest; “fool’s mate” volar culo — “to fly your butt,” meaning to have sex

Wisdom from Albert

Sometimes, in order to accept something new, you must hear it from someone you admire. Today I want to share a powerful message from one of the most brilliant minds of our modern human history — Albert Einstein. I do so hoping you won't dare to doubt the truths that are commonly attributed to him.

Can we accept this message as true? Can we be humble enough to accept that there is so much we don't know ... but so much we can open ourselves to receive?

Here it is, from Albert Einstein's heart to yours:

"I didn't arrive at my understanding of the fundamental laws of the universe through my rational mind.

Everything is the


Albert Einstein

Concerning matter, we have been all wrong. What we have called matter is energy, whose vibration has been so lowered as to be perceptible to the senses. Matter is spirit reduced to point of visibility. There is no matter.

Time and space are not conditions in which we live, but modes by which we think.

Physical concepts are free creations of the human mind, and are not, however it may seem, determined by the external world.

Time does not exist – we invented it. Time is what the clock says. The distinction between the past, present and future is only a stubbornly persistent illusion.

I think 99 times and find nothing. I stop thinking, swim in silence, and the truth comes to me.

The intellect has little to do on the road to discovery. There comes a leap in consciousness, call it intuition or what you will, the solution comes to you and you don’t know how or why.

Everything is connected.

The greatest tragedy of human existence the illusion of separateness.

A human being experiences himself, his thoughts and feelings as something separated from the rest, a kind of optical delusion of consciousness. This delusion is a kind of prison for us, restricting us to our personal desires and to affection for a few persons nearest to us. Our task must be to free ourselves from this prison by widening our circle of compassion to embrace all living creatures and the whole of nature in its beauty.

Our separation from each other is an optical illusion.

When something vibrates, the electrons of the entire universe resonate with it. Everything is connected. The greatest tragedy of human existence is the illusion of separateness.

Reality is merely an illusion, albeit a very persistent one.

We are souls dressed up in sacred biochemical garments and our bodies are the instruments through which our souls play their music.

When you examine the lives of the most influential people who have ever walked among us, you discover one thread that winds through them all. They have been aligned first with their spiritual nature and only then with their physical selves.

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Fiercely Feminine

It’s a fiercely feminine time, for sure!


I’m your called sharing my passionate truths find yourself

So today, first installment you all are. a-half years? Don't you see, forcing the (pay attention)

We, as a need for collaboration, above all, reciprocity. feminine traits! my dear ones.

Not only back to the has been completely future for matriarchal fiercely feminine Urgent for During polishing itself. of empathy, incredibly and businesses.

Intrinsically, this epic era well should iron fist is not inspiring, or the big red put us in this denominator for our future

That’s only already know feminine and


happy sea-sunsetters! Allow me to introduce myself; your new read for a new Howler monthly column called The Seaside Sensualist. In every article, I will be sexy scriptures of humor, knowledge and downright truths on many topics. They’re so juicy that you’ll yourself anticipating the next issue!

today, my lovely tropical loves, I’m delivering the installment of my sexy scriptures to see how awake Have we learned anything over the last two and years? Did COVID teach the world anything at all? see, my jungle grasshoppers, it's been all about feminine in the most catastrophic way. But, attention) it was f#$@ing necessary!

a world race with hope, now have the greater collaboration, magnanimity of the heart, and, reciprocity. These, my tribe, are all fiercely traits! Sink this into your beachy beaners today, ones.

only have our life and our dwellings been altered feminine platform, but sloggin’ the sexy grind completely shuffled forever by redefining the matriarchal leadership once and for all. It’s a feminine time, for sure!


this time, what I call a silver lining is reitself. And by the way, the feminine qualities empathy, healing, vulnerability and expression are urgent for the destined sustainability of Gaia businesses.

Intrinsically, the creative effeminate conveyance during era is gonna be much more heartening, as it damn should be. Maneuvering through her world with an not gonna be f$#%ing work anymore! That’s not or productive, for that matter. It's a hardening of affection pump (yes, your heart chakra) that has this quandary — even if the famous butterfly effect denominator is necessary to cultivate resourceful vision future to come, and foster kindred sponsorship.

only half of the dang goddess story here! We know (well, we’d better know, anyway) that the and masculine are yin and yang.

They're both prerequisites to achieving sexy symmetry, by the seaside if you must know … and therefore, cooperation! When one is off kilter (which has been the case for centuries), and the pendulum swings hard to one side (which has been the masculine disposition), that, my friends, is where the lopsidedness of pathetic pilotage in the world displays trouble. And I mean double trouble. Faulty frequencies have caused the sexy sphere to go haywire!

It hasn't been a pretty sight, in my eyes. What about yours? When those rhythms and masculine ways of it all are in cahoots together, that’s what makes a great world spin in a sensual synchronized manner.

When do we accept this? We will be considerate, and, for the next generation, implement human sympathy along with warm communion.

These tactics of demonstrative goddess genius beastesses will achieve balance back into mother earth from pure focus and discipline. During the era of the “herstoricial” COVID event, the female prediction of territory association, engaged onus, and remarked rendition, has been incredibly momentous for the imperishable morrow of our planet, and the businesses that she procreates.

New balanced oversight

Once again? This, my friends, is an extremely fiercely feminine era. You should be jumping for joy to be alive in this incredible time right now! The results of this new balanced oversight going forward extends beyond what you thought you knew about relationships of any kind.

Let me translate this into better lay terms for you here. Insightful rapport, lovelies, is the first vestige of mindful thinking, which will be the new modus to monetary worth, detecting authenticity when it comes to the all knowing.

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Authentic Costa Rica Coffee for Christmas Gifts

Ships from USA to North America Click page for website

Introducing the first ship of Neptune's Navy

The Captain Paul Watson Foundation has purchased the first will be Neptune’s Navy.

The former 73-meter British Fisheries patrol vessel Vigilant Paul DeJoria thanks to the generous contribution of longtime Paul DeJoria.

The ship is presently in England and will be ready for sea and early 2023.

The ship powered by two Ruston 12 cylinder diesel engines and the range needed for campaigns anywhere we are needed.

Dozens of volunteers have applied to crew already and the outfitted to hunt down and intervene against illegal and destructive the high seas.


first ship of what

Vigilant is now the John longtime supporter John and campaigns in engines gives us the speed needed. ship is being destructive activities on

What are the Considerations for Foreigners Building Their Own Home In Costa Rica?

As a foreigner, constructing your own home in Costa Rica will present some unique challenges. First and foremost, if you are coming from the United States or Canada and don’t speak fluent Spanish, the issue of language will be paramount. You won’t be able to bring your own English speaking contractor and construction crew from your home country, as they would not have the legal immigration status to be able to work in Costa Rica.

After purchasing a building lot, your initial challenge will be to select an architect and a building contractor with whom you can freely converse. You can be sure that the actual construction workers who build your home will speak little, if any, English.

Selecting an architect and a building contractor

Most likely, you will want to select an architect and a building contractor who are familiar with North American designed homes. In short, homes that would be described as “open floor plan,” rather than traditional Costa Rica style homes, tend to employ more “boxy-style” construction, with individual rooms accessed by hallways. This Costa Rica style of construction is trending toward the North American style over time, but is still in a state of transition.

There are various ways of finding the correct architect and building contractor for you, including a Google search, or a referral from a realtor. However, references from satisfied customers are a must, as well as your own visual inspection of previously completed projects by each of these professionals.

The building permit process

To start the building process, you must at least employ the services of an architect who is a member of the Costa Rica College of Engineers and Architects. This is to certify the building plans that are submitted to the municipality, in order to obtain a building permit. The architect can, of course, draft the building plans, and can also be retained by the owner to undertake the supervision of the construction process.

The building plans must be in keeping with the municipal land use permit (uso de suelo), which sets-out the zoning requirements to be met for the property to be built on. Additional documentation submitted for the building permit will include:

• Legal documentation supporting ownership

A land survey of the property to be built on

A water letter from the applicable water authority that will supply potable water to the property


• Such other information and documentation that the municipality may specify, given the particular circumstances of the building site.

Paying the architect and the building contractor

The question that must be answered is, how can the owner’s monies be protected in the payment to the architect/building contractor for a home yet to be built? The answer is, all purchase monies — including any deposit amount agreed to be paid by the owner to the architect/building contractor under the home construction contract — must first be placed in an escrow account of a government registered escrow company. This is pursuant to the provisions of an escrow agreement entered into by the owner, the architect, the building contractor and the escrow company.

This escrow agreement will govern the dispersal of construction monies to the architect and the building contractor as various construction milestones are completed in the project. Before any good faith deposit amount is released from escrow in favor of the architect and the building contractor, the owner must have conducted and be satisfied with the legal due diligence for the project in accordance with the terms of the home construction contract. Subsequent monies disbursed from escrow in favor of the architect and the building contractor will only be made when specific construction milestones — for example, laying the foundation or erecting the

walls — have been certified by an independent engineer or architect. That means they are in compliance with both the building plans and the quality of the materials agreed to be used in the construction process.

By proceeding in that manner, the owner will be protected for the construction value completed. The usual hold-back for the final payment of the construction monies to the architect and the building contractor is 10% of the home construction contract price. The hold-back applies to any irregularities found by the owner — specified on what is commonly referred to as a “punch-list” — pending correction within the agreed-upon time limits by the architect and the building contractor.

My opinion

For foreign owners coming from the U.S. and Canada, in particular, significant differences exist in the social sense, for doing business in Costa Rica. Taking into account all aspects of the statement, my clear advice is that you be present in Costa Rica during the home construction process and regularly visit the construction site while the construction work is underway. This due diligence is, in my opinion, indispensable.

For more information and answers to your questions on diverse legal topics, click here all of Rick's articles:

Most likely, you will want to select an architect and a building contractor who are familiar with North American designed homes.
beachfront • KITCHENS breakfast • PARKING PLAYA TAMARINDO @ t h ec o a s tta mari n d o

Extension for Filing the Informative Declaration of Inactive Companies

Revised deadline: April 30, 2023

Costa Rica’s tax authority, Ministerio de Hacienda, has once again extended the due date for the first filing of the Informative Declaration of Inactive Companies in Costa Rica. The revised due date of April 30, 2023 was published on November 9, 2022 in La Gaceta number 214, the resolution DGT-R-033-2022.

This is the third extension of the filing deadline. We informed Howler readers in a previous article when it was extended to March 15, 2022. Then it was rescheduled to November 15, 2022, and now it will be April 2023.

Taxpayers will not incur any penalty or sanction as long as they comply with the submission of the declaration for inactive corporations on or before April 30, 2023. This can be done using the tax form D-101, Sworn Income Tax Declaration, or the specific tax form to be released for the informative report of these taxpayers.

The tax forms will be available for companies and corporations registered in the Single Tax Registry (RUT) with the activity code "960113," which stands for "inactive company."

To update the "RUT," you must file form D-140 "Declaración de Inscripción en el Registro Único Tributario" via the Virtual Tax Administration (ATV), available on the website or https:// This form covers information such as legal representative’s name, legal domicile, contact information, etc.

An inactive corporation, with code "960113," is "… those companies - legal entities - incorporated in the country that do not have lucrative nor income-producing activity of a Costa Rican source." That is incorporated to register assets in their names, such as vehicles or properties, and does not carry out any economic activity nor generate income.


Informative Companies

Also, please consider that you must hire a CR accountant to submit the filing, as the balance sheet and corporate accounting records are mandatory. Your accountant or authorized person will access the ATV tax site for online tax submission — to file the forms on behalf of your corporation.

The corporate books shall be updated with the same information declared on the tax forms to reflect all agreements related to the corporation balance, assets, liabilities, and equity value.

Non-compliance with this legal requirement will carry heavy fines and penalties.

We at GM Attorneys will be more than glad to help you with this process. Please feel free to contact us at info@ or visit our website for further information at www.

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Please consider that you must hire a CR accountant to submit the filing.

Real Escapes Costa Rica

Beautiful rainbow over Matapalo, Guanacaste at Cabo Velas

Photo by Deanne Willock Wasson

Two Condos for Sale in the Quaint town of Matapalo, Guanacaste

Both condos are modern, with three bedrooms and three bathrooms, located close to seven of Costa Rica's most beautiful beaches. They offer 1,150 square feet of air-conditioned space, plus a back porch, private rear garden, parking pad for two cars, and a paved roadway in a safe, friendly gated community.

The HOA fee is a low $175 per month with excellent property management and good reserve funds.

The open floor plan offers a spacious feel. The bedrooms have built-in closets and ceiling fans. The kitchen is equipped with a stainless steel stove and fridge, and a white washer/dryer unit. Countertops in the kitchen and bathrooms are all granite. There are ceramic tile floors throughout and screen doors on the front and back doors. These condos come fully furnished with everything you need to move right in.

Costa Rica Real Escapes PROPERTY SPOTLIGHT
Perfect for Retirement, Families, or Rental Investment Sponsored Content

The rancho and community pool are great for outdoor entertaining and a cool swim. The condos are located in Matapalo, a quaint Costa Rican town with convenience stores, where you will hear and see howler monkeys, birds, and iguanas.

It is a short drive to quality 24/7 medical care, several restaurants, and shops. Playa Grande (famous for surfing) is minutes away! Conchal Beach is 10 minutes the other way. Even the Liberia international airport is only a 50-minute drive.

Email for further information or to schedule a showing. crrealescapes@gmail. com or WhatsApp: +506-8995-5497

These condos come fully furnished with everything you need to move right in.

Home for Sale in Matapalo, Guanacaste

High-quality construction and design in a quiet secluded area — it’s all yours, within an easy 10-minute drive to the area’s beaches, and just 20 minutes from the popular communities of Tamarindo and Flamingo.

Special spaces throughout

This classic Spanish hacienda-style house optimizes all its tropical living space, inside and out: 125 square meters under interior roof, expansive front and back patios measuring 55 square meters with a two-vehicle carport. This is all situated on a 1,645 square-meter, treecovered lot in a small, off-the-beaten-path subdivision of quality homes.

home offers the best of both worlds — privacy and convenience.
Content Costa Rica Real Escapes PROPERTY SPOTLIGHT

The three-bedroom floor plan incorporates two bedrooms / common bathroom and a master bedroom / bathroom. The open great room features exposed beams and high vaulted ceilings encompassing the spacious kitchen, dining and entertainment areas. The covered patios bring the tropics to your doorstep.

Ready and waiting to live in

As a turnkey property, “Casa Escondite” is completely ready to live in or rent out. The home is tastefully finished and fully furnished with all necessities.

Highly desirable location

This home for sale in Matapalo, Guanacaste, Costa Rica, offers the best of both worlds — privacy and convenience. With no through-traffic at this dead-end, low-traffic gravel road, the only noise is that of monkeys and birds.

The house is located just 450 meters off the main road and two minutes either way to the small towns of Matapalo or Huacas for shopping convenience. The drive to Playa Grande or the south end of Playa Conchal takes just over 10 minutes. Tamarindo and Flamingo are both a 20-minute drive.

The subdivision: Pase de Terras

Pase de Terras is a residential oasis with a sense of remoteness. The landscape configuration of buildings and trees ensures adequate shade and breeze for reduced reliance on air conditioning, as well as protection from the strong north winds and dust during the dry season.

For more information

Contact: or WhatsApp +506-8995-5497 to schedule a showing. Brokers welcome.

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