When operating a business in Costa Rica, foreign business owners need to understand the legal requirements for the custody of legal books in their companies.

Whether it’s a Sociedad Anónima or a Sociedad de Responsabilidad Limitada, the custody and maintenance of specific books are crucial for compliance and legal integrity.

Legal Book Requirements in Costa Rica

Sociedades Anónimas

Active: At least 6 books are required, including the book of minutes of shareholders’ meetings, the book of minutes of the Board of Directors, and the shareholders’ registry book.

Inactive: Must maintain at least 3 books, which are the book of minutes of shareholders’ meetings, the book of minutes of the Board of Directors, and the shareholders’ registry book.

Sociedad de responsabilidad limitada

Active: Should have 5 books.


Inactive: Required by law to maintain 2 books, which are the shareholders’ registry book and the book of minutes of shareholders’ meetings.

Importance of these Legal Books

The significance of these books lies in their legal implications for business ownership and decision-making within the company. Specifically:

The shareholders’ registry book in serves as the legal documents that determine the ownership of the company and its properties.

The minutes of shareholders’ meetings are crucial documents containing all the special power of attorney that a company can grant.  Without these books, the company cannot grant these powers to anyone.

Ramifications of Misplacement

The loss of these legal books can have severe repercussions, both in terms of compliance and financial costs. If the legal books of your company are lost, the process to rectify this situation involves significant expenses.

It typically incurs a cost of approximately $500, in addition to the requirement of obtaining specific documents from your home country, getting them notarized, apostilled, and then sending them to Costa Rica for legalization.

In conclusion, the custody of legal books in Costa Rica is not only a legal requirement but also a crucial aspect of maintaining the integrity and compliance of your business.

Understanding the importance of these books and the consequences of their loss is imperative for foreign business owners operating in Costa Rica.

For that reason, we offer the service of custody of legal books for your company. So that you can have the peace of mind that you are complying with what the Law indicates, and operate without problems in Costa Rica.

Contact us if you need more information.

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