Inheritance and estates in Costa Rica: wills, intestate succession, and the judicial process

Two ways to transfer an estate

In Costa Rica, a deceased person's estate passes to heirs through one of two routes: testamentary succession — when a valid will exists — or intestate succession — when there is no will or the existing one is declared void. In both cases, formal transfer of assets requires a judicial process.

The existence of a will does not avoid court proceedings, but it does guide and simplify the judge's decisions: the judge must respect the testator's wishes within the limits the law sets — in particular the forced heirship shares that protect certain heirs.

Wills in Costa Rica

A will is the legal act by which a person disposes of their assets after death. In Costa Rica, the open will granted before a Public Notary is the safest form and the one that generates the fewest disputes: the notary grants notarial faith to the act, verifies the testator's capacity, and keeps the original in their protocol.

• Open notarial will: the most common and secure — the notary keeps the original
• Closed will: the testator drafts and delivers the document in a sealed envelope to the notary
• Holographic will: entirely handwritten, dated, and signed by the testator (no notary)
• Forced heirship shares protect children and spouse even against the testator's wishes

Intestate succession: who inherits without a will

When there is no valid will, the Civil Code sets an order of priority among heirs. This order determines who inherits and in what proportion, regardless of any informal wishes the deceased may have expressed during their lifetime.

• 1st order: descendants (children, grandchildren) and spouse or registered partner
• 2nd order: ascendants (parents, grandparents) and spouse or registered partner
• 3rd order: siblings and their descendants
• 4th order: other collateral relatives up to the fourth degree
• In the absence of all the above: the Costa Rican State

The judicial succession process

Both testamentary and intestate successions are handled before the Civil Court. The process may be voluntary — when heirs agree — or contentious, if there is a dispute over the will's validity, identification of heirs, or division of assets.

• Opening of the estate file at the court of the deceased's last domicile
• Publication of notices to call unknown heirs or creditors
• Inventory and appraisal of estate assets
• Settlement of estate debts and charges
• Partition and award of assets among heirs
• Registration of awarded assets with the National Registry

The notary's role in succession

The notary participates at several stages of the succession process: drafting the will during the person's lifetime, protocolizing documents, drafting deeds to award real estate to heirs once the partition judgment is issued, and managing National Registry registration of assets in the heirs' names.

Costa Rica does not have a standalone "notarial succession" procedure (as some countries do), but the notary is essential for giving registral effect to the court's decision.

Inheritance tax

Costa Rica does not have a general inheritance tax. However, the transfer of real estate as a result of succession may generate real estate transfer tax and registration fees at the time of inscription.

Attorney and notary fees in succession proceedings are regulated by tariff, calculated on the value of the estate's assets.