Costa Rica Tax Specialist

Bernal, Alonso and Lester are –Leus Legal-
Leus Legal was born as the vision of its founding partners to create a legal and accounting services firm based on professional experience, understanding the needs of national and international companies to have an ally with a business model in specialized consulting that allows to attend and offer solutions of correlated professionals with a high added value and customization of each project. Its founders are professionals in the areas of law, notary, and public accounting.

Mr. Bernal is a Lawyer and Public Notary duly incorporated and qualified for the corresponding function in the professional association in Costa Rica, he has also focused on the field of Tax Law, has a master’s degree in Tax Consulting, in which he obtained honorable mention Cum Laude Probatus in 2017 on Universidad Latinoamericana de Ciencia y Tecnologi?a (ULACIT).

He had the opportunity to develop his experience in different legal advisory firms, with more than eight years of experience, especially in the tax area, where he has managed to detect different needs in clients, both individual and corporate (local -Costa Rica- and international), in 2019 there was a tax reform in Costa Rica, for which there were several changes in the regulations, seeing this opportunity, he decided to found, a firm formed in Costa Rica, which focuses on serving both companies and individuals who require support and resolution in matters of a tax, business, registry, and notary matters, as well as other legal areas (Labor, Family, Traffic, among others).

Leus Legal led by Mr. Bernal provides specialized services that provide legal processes in which it is guaranteed to meet the client’s needs under ethics, professionalism, effectiveness, and timely efficiency, in any of the following areas:

Tax law:

  • General tax consulting in Costa Rica laws.
  • Tax planning. Structuring to search for tax efficiencies.
  • Accompaniment in information requirements of the Tax Administration.
  • Administrative processes and judicial litigation in matters of taxes.


Notarial and registry law

In this branch of Law, the preparation of Public Deeds, both simple and complex, is offered, as well as extra protocol services. The following are cited, but not limited to just what is stated:

  • Transfers of registry assets.
  • Sworn Declaration requested for various procedures.
  • Marriages and Divorces
  • Wills and Succession Proceedings.
  • Incorporations and cancellations of Mortgages.
  • Segregations.
  • Proxys.
  • Signature or fingerprint authentications.
  • Certifications of Copies.
  • Support in the apostille of documents (Give validity abroad to a Costa Rican document).
  • Certifications of Legal Entities with or without indication of shareholding composition.


Business Law

It is known that, at present, much of the trade has a business structure, be it simple, medium, or very complex. In these cases, to reach a higher level of efficiency, it is necessary to have a strategy that makes recommendations on this structure. In this branch of Law, various services are offered, which are not limited to this:

  • Incorporation and dissolution of companies.
  • Mergers and transformations of companies.
  • Amendments to corporate bylaws.
  • Shareholder minutes.
  • Resignation or modifications in members of the Board of Directors.
  • Increases or decreases in Capital Stock.

The offices of Leus Legal are in Barrio Escalante, San Jose, Costa Rica.

Mr. Alonso:

Certified Public Accountant, with more than 10 years of experience in auditing, accounting, financial analysis. Specialist in taxes, management planning, auditing and internal control. Extensive experience in advising and consulting from start-up companies to consolidated corporate groups at national level and in Central America. 


  • Audit
  • Accounting
  • Tax Compliance
  • Advice and Consulting Specialized in: Accounting, Internal Control, Costs, Inventories, Taxes and Administrative Management.


Mr. Lester
Lester is a lawyer and notary duly licensed in Costa Rica to practice both professions. He is a graduate of the most prestigious law school in the country: Universidad Escuela Libre De Derecho. He has based his career in finding solutions to problems that national and international companies may have with the compliance of regulations and state requirements, in labor, tax, social security, banking, commercial, cattle farms and business in general.