Son contribuyentes del impuesto solidario, los propietarios de viviendas de uso habitacional cuyo valor fiscal sea mayor al monto exento.
Fundamento Legal: Artículos 3 y 6 de la Ley del Impuesto Solidario para el Fortalecimiento de Programas de Vivienda Nº 8683 y artículos 5 y 17 de su Reglamento
Jorge Gutiérrez Guillén
With over 14 years of professional experience, I specialize in auditing and financial consulting, successfully leading the boutique firm JGutierrez Auditores Consultores S.A. Our mission is to provide quality services that not only meet industry standards but also bring a diverse and valuable perspective to business strategies. We are committed to integrating global accounting practices and ensuring compliance with Costa Rican and regional regulations, in line with our firm's values and culture.
Our expertise focuses on implementing audits for various purposes, such as verifying the reasonableness of financial statements, ensuring compliance with tax and financial laws and regulations, evaluating the effectiveness of internal controls, improving processes, preventing fraud, optimizing resource use, and guaranteeing the security of information systems. Additionally, we concentrate on the new regulations related to financial and environmental sustainability responsibilities, all aimed at ensuring the transparency, efficiency, and legality of an organization’s operations.
Furthermore, we offer consulting services in information systems and operational management, along with specialized consulting in ISO standards, transfer pricing studies, and industrial cost analysis. These responsibilities have enhanced our analytical and financial management skills, allowing us to contribute to the growth and strengthening of our client’s operations, always in collaboration with a team of highly skilled professionals and young talents who are experts in new technologies.
Jorge Gutiérrez Guillén
Business Consultant and Certified Public Accountant