{
  "id": "norm-35230",
  "citation": "",
  "section": "norms",
  "doc_type": null,
  "title_es": "Pago Derechos de Registro de Acuerdo Avalúos Tributación",
  "title_en": "Registration Fee Payment According to Tax Appraisals",
  "summary_es": "El documento establece el pago de derechos de registro de acuerdo con los avalúos de tributación. Define las tarifas aplicables para la inscripción de documentos en el Registro Nacional, calculadas sobre la base del valor fiscal de los inmuebles. La norma regula el procedimiento de pago y las excepciones correspondientes, asegurando que los costos registrales estén alineados con las valoraciones tributarias oficiales utilizadas para fines fiscales.",
  "summary_en": "The document establishes the payment of registration fees according to tax appraisals. It defines the applicable rates for registering documents in the National Registry, calculated based on the fiscal value of properties. The regulation governs the payment procedure and corresponding exceptions, ensuring that registration costs are aligned with official tax valuations used for fiscal purposes.",
  "court_or_agency": "",
  "date": "",
  "year": "",
  "topic_ids": [
    "_off-topic"
  ],
  "primary_topic_id": "_off-topic",
  "es_concept_hints": [
    "derechos de registro",
    "avalúos",
    "tributación",
    "Registro Nacional",
    "valor fiscal"
  ],
  "concept_anchors": [],
  "keywords_es": [
    "derechos de registro",
    "avalúos",
    "tributación",
    "Registro Nacional",
    "valor fiscal",
    "tarifas registrales",
    "inscripción",
    "pago",
    "bienes inmuebles"
  ],
  "keywords_en": [
    "registration fees",
    "appraisals",
    "taxation",
    "National Registry",
    "fiscal value",
    "registration rates",
    "registration",
    "payment",
    "real estate"
  ],
  "excerpt_es": "Texto no disponible Ficha articulo Texto no disponible Ficha articulo Texto no disponible Ficha articulo Texto no disponible Ficha articulo Texto no disponible Ficha articulo",
  "excerpt_en": "Text not available Article card Text not available Article card Text not available Article card Text not available Article card Text not available Article card",
  "outcome": {
    "label_en": "Administrative rule",
    "label_es": "Norma administrativa",
    "summary_en": "The regulation establishes the mechanism for paying registration fees based on tax appraisals for properties in Costa Rica.",
    "summary_es": "La norma establece el mecanismo de pago de derechos de registro con base en los avalúos de tributación para propiedades en Costa Rica."
  },
  "pull_quotes": [
    {
      "context": "Cuerpo del documento",
      "quote_en": "Text not available Article card",
      "quote_es": "Texto no disponible Ficha articulo"
    }
  ],
  "cites": [],
  "cited_by": [],
  "references": {
    "internal": [],
    "external": [
      {
        "ref_id": "norm-37568",
        "url": "https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_norma.aspx?param1=NRM&nValor1=1&nValor2=37568&strTipM=FN",
        "kind": "affected_by_norm",
        "label": "Unifica Tasas e Impuestos del Registro Público",
        "norm_id": "37568"
      }
    ]
  },
  "source_url": "",
  "tier": 2,
  "_editorial_citation_count": 0,
  "regulations_by_article": null,
  "amendments_by_article": {
    "1": [
      {
        "norm_id": "37568",
        "type": "Ley",
        "number": "1234",
        "date": "29/11/1950",
        "name": "Unifica Tasas e Impuestos del Registro Público",
        "ficha_url": "",
        "affectation": "Derogación",
        "mode": "Expreso"
      }
    ],
    "2": [
      {
        "norm_id": "37568",
        "type": "Ley",
        "number": "1234",
        "date": "29/11/1950",
        "name": "Unifica Tasas e Impuestos del Registro Público",
        "ficha_url": "",
        "affectation": "Derogación",
        "mode": "Expreso"
      }
    ],
    "3": [
      {
        "norm_id": "37568",
        "type": "Ley",
        "number": "1234",
        "date": "29/11/1950",
        "name": "Unifica Tasas e Impuestos del Registro Público",
        "ficha_url": "",
        "affectation": "Derogación",
        "mode": "Expreso"
      }
    ],
    "4": [
      {
        "norm_id": "37568",
        "type": "Ley",
        "number": "1234",
        "date": "29/11/1950",
        "name": "Unifica Tasas e Impuestos del Registro Público",
        "ficha_url": "",
        "affectation": "Derogación",
        "mode": "Expreso"
      }
    ],
    "5": [
      {
        "norm_id": "37568",
        "type": "Ley",
        "number": "1234",
        "date": "29/11/1950",
        "name": "Unifica Tasas e Impuestos del Registro Público",
        "ficha_url": "",
        "affectation": "Derogación",
        "mode": "Expreso"
      }
    ]
  },
  "dictamen_by_article": null,
  "concordancias_by_article": null,
  "afectaciones_by_article": null,
  "resoluciones_by_article": null,
  "cited_by_votos": [],
  "cited_norms": [],
  "cited_norms_inverted": [],
  "sentencias_relacionadas": [],
  "temas_y_subtemas": [],
  "cascade_only": false,
  "amendment_count": 0,
  "body_es_text": "en la totalidad del texto\n\n                    -\n\nTexto Completo Norma 13\n\n| Pago Derechos de Registro de Acuerdo Avalúos Tributación | | --- | | Texto no disponible Ficha\narticulo Texto no disponible Ficha articulo Texto no disponible Ficha articulo Texto no disponible\nFicha articulo Texto no disponible Ficha articulo Fecha de generación: 14/5/2026 07:01:14 | | Ir al\nprincipio del documento |",
  "body_en_text": "in the entirety of the text\n\n                    -\n\nFull Text of Regulation 13\n\n| Payment of Registration Fees According to Tax Appraisals | | --- | | Text not available\nArticle record Text not available Article record Text not available Article record Text not available\nArticle record Text not available Article record Generation date: 14/5/2026 07:01:14 | | Go to the\nbeginning of the document |"
}