The Commission shall send a copy of the authorization to the Exemptions Department of the Directorate.
If the goods to be transferred are vehicles and watercraft, the company must process the application before the Exemptions Department of the Directorate, with the prior recommendation of the Commission.
Transfers of exempted goods to third parties that do not enjoy the same tax benefits obligate the payment of the respective taxes and surtaxes, in accordance with the provisions of the second paragraph of Article 45 of Law No. 7293 of March 31, 1992, the Regulatory Law for all Existing Exemptions, their Derogation and Exceptions. This is provided that the company has not incurred breaches warranting the initiation of the respective administrative procedures. Depreciation, shrinkage, or wear and tear shall be done according to the rules in force and in accordance with the condition of the good on the liquidation date. The Commission shall recommend the transfer, and the Exemptions Department is responsible for the authorization thereof.
TRANSITIONAL PROVISION I Regarding the incentives contained in contracts signed prior to the enactment of Law No. 7293 of March 31, 1992, they shall be governed by the legal and regulatory norms in force on the date of their signing, unless a subsequent law contains more favorable treatment. In other aspects, such as the processing and control of exemptions, the provisions of this Decree shall apply.
TRANSITIONAL PROVISION II The regulation for the vehicle rental activity, the benefits of which are established in subsection d) of Article 7 of the Law, shall be regulated by means of another Decree.
TRANSITIONAL PROVISION III Issued at the Presidency of the Republic. San José, on the fifth day of December, one thousand nine hundred ninety-five.
GUIDE TO REQUIREMENTS FOR BASIC PLANS OF TOURISM PROJECTS FOR COMPANIES SEEKING TO APPLY FOR THE TOURISM CONTRACT I) Plan format:
1. They must comply with the submission of plans according to the guidelines of the Regulation for the Processing of Plan Approval for Construction, Decree No. 27967-MP-MIVAH-S-MEIC of July 1, 1999.
Normative basis: Decree No. 27967-MP-MIVAH-S-MEIC of July 1, 1999, published in Supplement No. 49 to the Official Gazette La Gaceta No. 130 of July 6, 1999.
2. Submit a set of construction plans in digital format, in accordance with the Regulation for the Processing of Construction Plan Review, Executive Decree No. 36550-MP-MIVAHS-MEIC, of April 28, 2011.
(Thus amended the foregoing subparagraph by Article 1 of Executive Decree No. 39865 of May 17, 2016) 3. A basic plan is understood to be one that includes: the site plans, architectural layout plans, facades, sections, elevations, and roof plans. Additionally, it must contain the proposed solution for drainage and water supply systems (wastewater treatment systems, potable water, and stormwater), solid waste treatment, and the electrical system. In the case of housing developments, the basic plans must additionally include the distribution of the lots, street geometry, indication of communal areas, and contour lines. They must also contain the proposed solution for drainage and water supply systems (wastewater treatment systems, potable water, and stormwater), solid waste treatment, and the electrical system.
Normative basis: Decree No. 27967-MP-MIVAH-S-MEIC in Supplement No. 49 to the Official Gazette La Gaceta No. 130 of July 6, 1999, and Decree No. 24863-H-TUR of January 31, 1996, published in the Official Gazette La Gaceta No. 22 and its amendments.
4. Project name according to the typology established in Chapter 1 of the Regulation for Tourist Lodging Enterprises of the I.C.T., Decree No. 11217-MEIC of February 25, 1980. Indicate the trade name and type of project to be carried out (survey, expansion, project, preliminary project, etc.).
Normative basis: Decree No. 11217-MEIC of February 25, 1980, and its Amendments, published in the Official Gazette La Gaceta, number 48 of March 7, 1980.
- II)Water Transportation: The proposed plans must be submitted before the Interinstitutional Commission for Tourist Marinas and Landings (Comisión Interinstitucional de Marinas y Atracaderos Turísticos, CIMAT), and the recommendations it issues must be followed.
Normative basis: Regulation to the Incentives Law No. 6990, Decree No. 24863-H-TUR of December 5, 1995, published in the Official Gazette La Gaceta No. 22 of January 31, 1996, and its amendments, Annex I, point II.
- III)Lodging service equipment and infrastructure: All installations, equipment, and infrastructure of tourism projects must comply with the regulations specified in the laws, regulations, and codes in force in our country, including the Regulation to the Law on Equal Opportunities for Persons with Disabilities in Costa Rica, which includes, among others, "barrier-free architectural design." Normative basis: Ley de Construcciones Nº 833 of November 4, 1949, and its Reforms, and the Reglamento de Construcciones published in Diario Oficial La Gaceta Nº 56, Alcance Nº 17 of March 22, 1983, and its Reforms. Ley de Igualdad de Oportunidades para Personas con Discapacidad en Costa Rica, Ley Nº 7600 of May 29, 1996, published in Diario Oficial El Diario Oficial La Gaceta, Nº 102 of May 29, 1996, and the Reglamento a la Ley de Igualdad de oportunidad para personas con discapacidad en Costa Rica, Decreto 26831-MP published in Diario Oficial El Diario Oficial La Gaceta of April 20, 1998. Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms.
1. Vehicle and pedestrian accesses, streets, roundabouts, indicate the accessibility works for persons with physical disabilities.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 1).
2. Parking: locate them on the site master plan (one for every four rooms); service spaces, passenger loading and unloading zone; spaces for persons with disabilities with accessibility works and close to covered circulation areas.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 2).
3. Vestibule and reception area: with living and waiting rooms, public service counter, cashier, information office, public and employee restrooms separated by sex, in accordance with the provisions of the Reglamento de la Ley de Construcciones.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 3).
4. Administrative Area with management offices, accounting, etc. Include restrooms separated by sex for personnel, in accordance with the provisions of the Reglamento de la Ley de Construcciones.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 4).
5. Rooms with bedrooms, restroom, wardrobes (closets), vanity unit, and others according to the category, natural ventilation and lighting. The free area in a single room is 9 m² and 13.50 m² in a double room, according to its category.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 5).
6. For compliance with the Ley de Igualdad de Oportunidades para Personas con Discapacidad en Costa Rica, Ley Nº 7600 of May 2, 1996, and its Reglamento, Decreto Nº 26831 of March 23, 1998, the number of rooms with accessibility must be governed by the following parameters: From 1 to 25 rooms 1, from 26 to 50 rooms 2, from 51 to 75 rooms 3, from 76 to 100 rooms 4, from 101 to 150 rooms 5, from 151 to 200 rooms 6, from 201 to 300 rooms 7, from 301 to 400 rooms 8, from 401 to 500 rooms 9, from 501 to 1000 rooms 2% of the total number of rooms.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Ejecutivo Nº 24863-H-TUR of December 5, 1995, and its reforms.
7. Indicate the suite-type rooms and their class (junior, master, presidential, etc.), according to the categorization thereof and of the establishment.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 7).
8. Concierge and/or cleaning and janitorial areas with cleaning storage, janitorial sink, and similar. Provide service battery rooms between groups of accommodation modules or per floor in multi-story buildings. Said room must maintain a proportion such that it allows housing the necessary equipment, taking as a reference that one person provides service to 14 rooms per work shift.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 8).
9. Area for employee use with dining room facilities, changing rooms, lockers, and restrooms separated by sex for employees, with shower if deemed necessary, with accessibility for persons with disabilities.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 9).
10. Laundry, indicating the furniture, hanging and drying areas, ironing, storage for white linens, dirty laundry, and others as applicable.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 10).
11. Maintenance and equipment workshop with storage rooms, gardening storage, and general storage rooms.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 11).
12. Safety and emergency prevention, power generator, emergency exits, stairs, and lights, extinguishers, fire alarms, and/or emergency prevention and response in general.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 12).
13. Depending on the type and location of the project, it must also indicate: conference rooms, game rooms, recreational areas, sports areas, and similar, including the support services they require and indicating the seating and standing occupant capacity.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 13).
14. Clearly indicate the swimming pool(s), specifying their dimension, terraces, diving boards, slides, and changing rooms separated by sex with showers, outdoor showers, all in accordance with the provisions of the Reglamento de la Ley de Construcciones.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 14).
15. Locate the hermetic garbage deposits for the project and specific areas.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 15).
16. Corridor and circulation area in accordance with the areas served, with a minimum clear width of 1.50 meters.
Normative basis: Reglamento de la Ley de Incentivos Nº 6990, Decreto Nº 24863-H-TUR published in Diario Oficial La Gaceta Nº 22 of January 31, 1996, and its reforms, Anexo I, point III, subsection 16).
(Thus reformed by article 2 of decreto ejecutivo Nº 35971 of March 24, 2010)
GUIDE WITH THE REQUIREMENTS FOR PREPARING AN ECONOMIC STUDY For individuals, legal entities, and those formed under the Ley de Asociaciones, Nº 218, and the Ley de Asociaciones Cooperativas y Creación del Instituto Nacional de Fomento Cooperativo y otras normas conexas, Nº 4179 and its reforms, that opt for the Ley 6990 de Incentivos para el Desarrollo Turístico of July 15, 1985, they must comply with the preparation of the economic study.
Every Economic Study must be prepared and signed by a professional duly registered with the Colegio de Profesionales en Ciencias Económicas.
To obtain the Contrato Turístico, an Economic Study must be submitted, complying with the conditions indicated in Article 6 of the Ley de Incentivos para el Desarrollo Turístico:
a. The contribution to the Balance of Payments.
b. The use of national raw materials and inputs.
c. The creation of direct and indirect jobs.
d. The effects on regional development.
e. The modernization or diversification of the national tourism supply.
f. The increases in domestic and international tourism demand.
g. The benefits reflected in other sectors.
1. General aspects: The main characteristics of the applicant company or individual must be indicated: Owners, location, legal identification number (cédula jurídica), registry inscription, corporate name, trade name, telephone, fax, and address for notifications.
2. Detailed description of the project and construction schedule and costs: Detailed description of the infrastructure and services it has or will have (Example: Number of rooms, recreational areas (Pools, courts, among other areas), restaurant, storage rooms, reception, lobby, laundry, employee area, among other facilities and services), that the lodging project will offer.
In the event that construction is contemplated, a construction schedule must be submitted, specifying the start date, completion date, and cost of each stage, duly signed by the responsible professional. Likewise, the operations start date must be indicated. In addition, the following must also be indicated:
- Area and cost of the land.
- Cost of infrastructure works.
- Area and construction cost of the buildings (rooms, complementary services, and amenities) per square meter.
- Number and cost of the rooms (in the case of lodging companies).
- Total cost per room.
In the event that the project is developed in stages, the works and services included in each one must be indicated.
3. Market analysis: Carry out an analysis of the number and type of existing companies in the market (General and direct competition in accordance with the Planning Unit where the establishment or project is or will be located) that offer services similar to those the lodging project or establishment will offer, taking into consideration aspects such as customer profile, services they offer, rates, and the service differences it will offer or offers, with respect to existing ones.
Determine qualitatively and quantitatively the potential market and the target market of the project. This implies that the customer profile or profiles must be defined (If a service is offered by market segment) to whom the service is mainly directed (age, average income level, education level, place of origin). Likewise, the "market segmentation variables" must be taken into consideration, according to the project. (Example: Number of tourists existing in the market, Planning Unit visited; Use of lodging companies, Activities carried out, Average stay, Average spending level, among others.)
Documentary proof of the national and/or international commercial contacts the company has.
4. Administrative organization: Indicate the number and nationality of the employees to be hired, and indicate their salary.
5. Effects on regional development and benefits in other aspects:
- Benefits reflected in the region where the project is developed.
- Effects on the region:
- Economic - Social - Cultural - Actions that benefit the community in other areas.
6. Projected financial statements: Present all financial information deemed pertinent, to quantify the aspects cited in Article 6 of the Ley de Incentivos para el Desarrollo Turístico, therefore, the investment structure and the cash flows that the project will generate must be presented at a minimum. The number of years for the projections depends on the type of project and therefore on the return on investment.
The projection bases for the income and expense items must be clearly explained, with their corresponding calculation.
All financial information must be presented in colones.
7. Other important aspects for the development of the project. Any type of information that the investor or consultant considers relevant for the creation of the project.
8. For operating companies: Companies that are in operation must submit the financial statements for the last two fiscal periods, as well as the respective income tax return, certified by a Certified Public Accountant (Contador Público Autorizado). Based on this information, the Economic Study is prepared.
9. Other important aspects regarding the additional information to be submitted for the development of the project. Based on Article 12 of the Reglamento a la Ley de Protección al Ciudadano de Exceso de Requisitos y Trámites Administrativos, Ley Nº 8220, Decreto Ejecutivo Nº 32565 of April 28, 2005, the Instituto Costarricense de Turismo may request additional amplifications or clarifications to the documents and/or requirements provided in the applicant's request, in an exceptional manner and given their indispensable technical or legal nature for the resolution of the matter.
For those persons formed under the Ley de Asociaciones, Nº 218, and the Ley de Asociaciones Cooperativas y Creación del Instituto Nacional de Fomento Cooperativo y otras normas conexas, Nº 4179 and its reforms, that opt for the Ley de Fomento al Turismo Rural Comunitario Ley Nº 8724 of July 17, 2009, they must comply with the preparation of the economic profile as well as submitting the necessary information for the qualification of the economic, cultural, and environmental Parameters, according to the specifications of the Guide "Requisitos para confeccionar un Perfil Económico" and the Normativa para la evaluación de solicitudes para empresas que desean optar por la Ley de Turismo Rural Comunitario.
GUIDE WITH THE REQUIREMENTS FOR PREPARING AN ECONOMIC PROFILE FOR COMPANIES SEEKING TO OPT FOR THE LEY DE FOMENTO DE TURISMO RURAL COMUNITARIO LEY 8724 Every economic profile must be prepared and signed by a professional duly registered with the Colegio de Profesionales en Ciencias Económicas.
1. General aspects: The main characteristics of the legal entity, legal representative or representatives of the Association or Cooperative, formed under the Ley de Asociaciones Nº 218 and the Ley de Asociaciones Cooperativas y Creación del instituto Nacional de Fomento Cooperativo, Ley Nº 4179 and its reforms, must be indicated. That is, full name of the Association or Cooperative, legal identification number (cédula jurídica), registry inscription details, address, trade name of the establishment, telephone number, fax number, and address for notifications.
2. Detailed description of the project: For a lodging establishment in the modality of Posada de Turismo Rural Comunitario, a detailed description of the infrastructure and services it provides or will provide must be made (Example: Number of rooms, recreational areas (Pools, courts, among other areas), restaurant, storage rooms, reception, lobby, laundry, employee area, among other facilities and services).
In the case of travel agencies specialized in Turismo Rural Comunitario, a detailed description of the tours and packages must be made (Indicate places to visit, duration, price, service included), as well as the services provided.
For Thematic activities, a detailed description of the infrastructure and services available for the provision of the service must be made (Buildings, tours, duration, price, service included, service provision schedule.)
For food and beverage establishments, a detailed description of the infrastructure and services available for the provision of the service must be made (Indicate public service capacity of the facilities, environments, specialty in food preparation or other services provided), public service hours (Days and hours).
In the event that the project is developed in stages, the works and services included in each one must be indicated.
In the event that construction is contemplated, a construction schedule must be submitted, specifying the start date, completion date, and cost of each stage, duly signed by the responsible professional. Likewise, the operations start date must be indicated.
In addition, the following must be indicated:
- Area and cost of the land.
- Cost of infrastructure works.
- Area and construction cost of the buildings (rooms, complementary services, and amenities) per square meter.
- Number and cost of the rooms (in the case of lodging companies).
- Total cost per room.
3. Market analysis: Determine the possible market segments to be captured, as well as analyze the project in relation to other existing companies in the market that offer services similar to those the project will offer, taking into consideration aspects such as services they offer, rates, and the service differences your project will offer, with respect to existing ones.
4. Administrative organization: Indicate the number and nationality of the employees to be hired, and indicate their salary.
5. Economic and financial aspects: All financial information must be presented in colones.
5.1. Estimated Investment 5.2. Financing Structure 5.3. Cash Flow To comply with this section, financial information capable of quantifying the aforementioned aspects must be presented, therefore, the cash flows that the project will generate must be presented. The number of years for the projections depends on the type of project and therefore on the return on investment.
The projection bases for income and expenses must be clearly explained, with their corresponding calculation.
All financial information must be presented in colones.
6. For operating companies: Companies that are in operation must submit the financial statements for the last two fiscal periods, as well as the respective income tax return, certified by a Certified Public Accountant (Contador Público Autorizado). Based on this information, the Economic Study is prepared.
Regulations for the evaluation of requests for companies that wish to opt for the Ley de Turismo Rural Comunitario Qualification Parameters: Establishing parameters for the selection of activities seeking recognition under the Ley de Turismo Rural Comunitario is considered important.
Benefits to the community: Tourism Component: (Economic-social, employment, commercial exchange, tourism sector benefits): 50% √ Cultural Component: 25% √ Environmental Component: 25% Variables to be taken into account for the application of the qualification √ Benefits to the region: Tourism Component (economic-social, employment, commercial exchange, benefits to the tourism sector): 50% The following must be analyzed:
. Economic-Social: Economic-social benefits generated by the operation of the proposed service:
Information is provided to tourist demand about recreational activities carried out in the area. 5 points It contemplates physical space for the exhibition and sale of characteristic products of the area. 5 points For service provision, it uses raw material produced in the project's area of influence. 5 points It collaborates with the development of specific infrastructure works or their maintenance in the community: 5 points It participates in programs for the training of human resources. 5 points . Employment: Direct and indirect employment generated by the provision of the proposed service:
1 to 2 persons 2 points 3 to 4 persons 4 points 5 or more jobs 5 points . Benefits to the tourism sector: Summation of the factors:
Tourist Information Center 5 points Creation of new infrastructure and/or Tourism Product 5 points Marketing and Promotion Tools 5 points It integrates community actors into the offering of tourism activities 5 points √ Benefits to the region: Historical-cultural information of the site where the project or establishment will be is provided: 25% Rescue of values and traditions 10 points It combats the sexual exploitation of minors and sexual commerce 10 points Exhibition and sale of products from the area 5 points √ Environmental Component: 25% It promotes the non-extraction of plants and animals 5 points Waste management program 5 points It encourages its clients to visit the protected areas of the zone 5 points It has information about natural areas 5 points Programming of environmental activities 5 points * It is recommended that the minimum score for the activity's request to be presented before the Comisión Reguladora de Turismo amount to: 75% 7. Other important aspects regarding the additional information to be submitted for the development of the project. Based on Article 12 of the Reglamento a la Ley de Protección al Ciudadano de Exceso de Requisitos y Trámites Administrativos, Ley Nº 8220, Decreto Ejecutivo Nº 32565 of April 28, 2005, the Instituto Costarricense de Turismo may request additional amplifications or clarifications to the documents and/or requirements provided in the applicant's request, in an exceptional manner and given their indispensable technical or legal nature for the resolution of the matter.
8. Procurement Plan: Every project must include a procurement plan, which contemplates a budget by quantities and types of materials to be used in the work to be exempted (National and imported), certified by a competent professional as to its reasonableness based on the construction plans and its schedule.
Said budget may be expanded or modified provided it is duly justified before the Departamento de Gestión Turística.
Regarding vehicles, the holder of the Contrato Turístico must submit a technical study demonstrating the need for it. The Technical Study must indicate: Places to be traveled; number of passengers, having a travel log, labeling of the vehicles with the name of the company (Indicate size), among other aspects.
Comisión Reguladora de Turismo of Ley Nº 6990-Incentivos para el Desarrollo Turístico-, through its ordinary session Nº 734, article 6, subsection II, held on February 11, 2009, approved the following Procurement Plan format and requirements that the Comisión Reguladora approves for processing purposes in Contratos Turísticos of Ley 6990:
- 1)In the case of expansions to the procurement plan for goods for the equipment and construction of the company's establishment, the legal representative of the company must declare under oath that the company has not started operations and is in the execution phase of the project authorized by the Comisión Reguladora de Turismo, according to the validity period of its contrato turístico.
- 2)Both the request for approval of the Procurement Plan and the expansions to it must be signed by the Legal Representative of the company and the Responsible Professional for the Work before the CFIA, indicating in detail the justification and need to incorporate said goods into the initial Procurement Plan. Everything must correspond to plans approved by the CFIA and the updated Work Progress Schedule.
- 3)Every Procurement Plan must number by item in consecutive order each of the materials, furniture, and equipment they request to exempt and continue with the consecutive numbering in future requests for expansion thereto.
- 4)Each Procurement Plan submitted must come with the corresponding Expansion Number.
- 5)The List of Construction Materials must come separate from the List of Equipment and Furniture, maintaining the consecutive numbering indicated in points 3 and 4 above.
- 6)All pages must be numbered.
- 7)The unit of measurement (Decimal Metric System) in which the construction materials, equipment, and furniture are requested must be indicated (box of how many and which units, liter, gallon, bucket (capacity), kilo, meter (MI), M2, M.).
- 8)The approximate cost per unit of the materials, furniture, and equipment must be indicated (costs may vary during the process at the investor's discretion, however, it is necessary to have the approximate cost for a general criterion of the analyst).
- 9)Indicate where the materials, equipment, and furniture will be located within the project. For projects with several buildings, indicate for which building, always maintaining a logical order in the preparation of the list.
- 10)Describe the material according to technical characteristics, indicating the use that will be given to the product in order to know in detail what is being exempted.
- 11)Each page of the materials list must come with the name, signature, and registration number of the Responsible Professional for the work before the CFIA.
- 12)When, after analyzing the submitted list, there is rejection of any material, furniture, or equipment, the company will be requested to submit the refined procurement plan again to have a legible document that does not mislead the administration.
- 13)The company must submit a Work Progress Schedule by activity (not general) to control the activities and their schedule regarding the expiration of the contract.
- 14)Deliver the Procurement Plans and their expansions in written form and also in digital form.
- 15)It is important that the information provided by the interested company be explicit to expedite internal procedures.
- 16)It is necessary for the Secretaría de Actas to send a copy of the agreements related to Procurement Plans to the Ventanilla Única of the Departamento de Gestión Turística, so that, immediately upon receipt of the agreement, the corresponding approval stamp can be placed on each list or the necessary procedure carried out, and to avoid errors for the administration when processing exemption requests.
| PROCUREMENT PLAN FOR CONSTRUCTION MATERIALS (OR FOR FURNITURE AND EQUIPMENT) | | | | | | |
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| EXPANSION Nº X | | | | | | |
| PROJECT NAME: | | | | | | |
| OWNER: | | | | | | |
| DATE: | | | | | | |
| ITEM | ITEM DESCRIPTION | QUANTITY | UNIT (SMD) | USE | DESTINATION/LOCATION IN THE PROJECT | UNIT COST $ OR ¢ |
| 1 | | | | | | |
| 2 | | | | | | |
| 3 | | | | | | |
| 4 | | | | | | |
| 5 | | | | | | |
___________________________________________________________ Responsible Professional Signature CFIA Registration No.
(Thus reformed by article 2 of decreto ejecutivo Nº 35971 of March 24, 2010)
GUIDE OF REQUIREMENTS TO OBTAIN THE CONTRATO TURÍSTICO DETAIL OF REQUIREMENTS BY ACTIVITY A. Lodging activity
I. Legal requirements
1. Written request to obtain the benefits of the Ley 6990 de Incentivos para el Desarrollo Turístico and/or the Ley 8724 de Fomento de Turismo Rural Comunitario, signed by the interested party or by the legal representative of the company or the Association or Cooperative, formed under the Ley de Asociaciones Nº 218 and the Ley de Asociaciones Cooperativas y Creación del Instituto Nacional de Fomento Cooperativo, Ley Nº 4179 and its reforms, respectively. Said signature(s) on the written request must be duly authenticated.
2. Hold the declaratoria turística.
3. Certification of legal status (personería jurídica) of the company, enterprise, or the Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, if:
- a)the one submitted in the prior procedure for the tourism declaration (declaratoria turística) is more than three months old, counted from its issuance.
- b)its legal representatives (personeros) have changed after the granting of the tourism declaration (declaratoria turística), in which case they must update the information related to said legal representatives (personeros).
Any certification submitted must be no more than three months old, counted from its date of issuance.
4. Sworn declaration (Declaración jurada): This must be granted by the interested party, if a natural person, or by the legal representative of the entity, in the case of legal persons, or of the Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, in the case of community-based rural tourism (TRC) enterprises. In any case, said notarial declaration must contain the following commitments:
- a)That the enterprise or the Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, shall have tourist activity as its exclusive corporate purpose and that, if it engages in other lines of business, it shall keep them separate, both in accounting and administratively.
- b)That it commits to begin operations or construction within a maximum period of six months, counted from the signing of the tourism contract (contrato turístico). This period may only be extended by the Commission by reasoned act in response to a duly justified request from the interested party.
- c)Also, in accordance with the provisions of the Judicial Notifications Law No. 8687, articles 19, 20, and 22, of December 4, 2008, to expressly indicate the contractual domicile (domicilio contractual) of its enterprise or Association or Cooperative formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, for the purpose of receiving notifications, which refers to the dwelling house, the actual domicile (domicilio real) of the natural person, or the corporate or actual domicile (domicilio real) of the legal person or Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments. The information of the contractual domicile (domicilio contractual) shall also appear in the text of the Tourism Contract (Contrato Turístico) to be signed by the interested party, once the procedure is completed.
II. Technical requirements
1. Lodging enterprises wishing to obtain the benefits of the Law of Incentives for Tourism Development of July 15, 1985, or of the Community-Based Rural Tourism Promotion Law, Law 8724 of July 17, 2009, granted through the Tourism Contract (Contrato Turístico), must comply with the provisions of the Regulation for Tourist Lodging Enterprises (Reglamento de Empresas de Hospedaje Turístico).
2. Lodging enterprises or the Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, that are going to develop infrastructure must comply with the blueprint requirements specified in the Guide "Requirements for construction blueprints of tourism projects for enterprises seeking to opt for the tourism contract" (Anexo 1 of the Regulation of the Law of Incentives for Tourism Development), as applicable.
III.Economic requirements Natural persons, enterprises, or the Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, must submit an economic study (estudio económico) or economic profile (perfil económico), as well as the necessary information for the qualification of economic, cultural, and environmental parameters, according to the specifications of Anexo 2 of the Regulation of the Law of Incentives for Tourism Development.
Once the review of the documents has been carried out, the Institute must specify in writing, and only once, the list of pending requirements or documents to be provided, which must be supplied by the applicant and submitted all at once, not partially.
B. Receptive travel agency (Agencia de viajes receptiva), airlines, and vehicle rental companies.
I. Legal requirements
- 1)Written application for obtaining the tourism contract (contrato turístico) signed by the interested party or by the legal representative in the case of a legal person, with the signatures duly authenticated.
- 2)Hold the Tourism Declaration (Declaratoria Turística) 3) Certification of Legal Status (Personería Jurídica), if:
a. The one submitted in the declaration procedure is more than three months old from its issuance.
b. Its legal representatives (personeros) have changed after the granting of the tourism declaration (declaratoria turística), in which case they must update the information related to said legal representatives (personeros).
- 4)Sworn declaration (Declaración jurada): This must be granted by the interested party, if a natural person, or by the legal representative of the entity, in the case of legal persons. Said notarial declaration must contain the following commitments:
a. That the enterprise or the Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, shall have tourist activity as its exclusive corporate purpose and that, if it engages in other lines of business, it shall keep them separate, both in accounting and administratively.
b. That it commits to begin operations or construction within a maximum period of six months, counted from the signing of the tourism contract (contrato turístico). This period may only be extended by the Commission by reasoned act in response to a duly justified request from the interested party.
c. Also, in accordance with the provisions of the Judicial Notifications Law No. 8687, articles 19, 20, and 22, of December 4, 2008, to expressly indicate the contractual domicile (domicilio contractual) of its enterprise for the purpose of receiving notifications, which refers to the dwelling house, the actual domicile (domicilio real) of the natural person, or the corporate or actual domicile (domicilio real) of the legal person. The information of the contractual domicile (domicilio contractual) shall also appear in the text of the Tourism Contract (Contrato Turístico) to be signed by the interested party, once the procedure is completed.
Any certification submitted must be no more than three months old, counted from its date of issuance.
For vehicle rental companies, it is additionally necessary that they:
1. Provide a certification from an Authorized Public Accountant (Contador Público Autorizado) on the composition of their share capital, according to accounting books, which must indicate: The total amount of share capital, the number of shares, and the percentage of participation of the partners.
- a)The company's capacity to invest in the activity a minimum amount that guarantees the operation of its own fleet of no fewer than twenty new vehicles.
Any certification submitted must be no more than three months old, counted from its date of issuance.
2. In the sworn declaration (declaración jurada), state the company's commitment to renew the exempted vehicles within a maximum period of three years, counted from the date of registration in the Public Registry (Registro Público). For these purposes, the time taken by the Administration to resolve the respective petitions of the beneficiaries of the exemptions shall not be counted.
Legal requirements for the receptive travel agency activity, including the travel agency specialized in community-based rural tourism:
- 1)Written application to obtain the benefits of Law 6990 of Incentives for Tourism Development and/or Law 8724 for the Promotion of Community-Based Rural Tourism, signed by the interested party or by the legal representative of the enterprise or of the Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, respectively. Said signature(s) on the written application must be duly authenticated.
- 2)Hold the tourism declaration (declaratoria turística).
- 3)Certification of legal status (personería jurídica) of the company, enterprise, or the Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, if:
- a)the one submitted in the prior procedure for the tourism declaration (declaratoria turística) is more than three months old, counted from its issuance.
- b)its legal representatives (personeros) have changed after the granting of the tourism declaration (declaratoria turística), in which case they must update the information related to said legal representatives (personeros).
Any certification submitted must be no more than three months old, counted from its date of issuance.
- 4)Sworn declaration (Declaración jurada): This must be granted by the interested party, if a natural person, or by the legal representative of the entity, in the case of legal persons, or of the Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, in the case of community-based rural tourism (TRC) enterprises. In any case, said notarial declaration must contain the following commitments:
- a)That the enterprise or the Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, shall have tourist activity as its exclusive corporate purpose and that, if it engages in other lines of business, it shall keep them separate, both in accounting and administratively.
- b)That it commits to begin operations or construction within a maximum period of six months, counted from the signing of the tourism contract (contrato turístico). This period may only be extended by the Commission by reasoned act in response to a duly justified request from the interested party.
- c)Also, in accordance with the provisions of the Judicial Notifications Law No. 8687, articles 19, 20, and 22, of December 4, 2008, to expressly indicate the contractual domicile (domicilio contractual) of its enterprise or Association or Cooperative formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, for the purpose of receiving notifications, which refers to the dwelling house, the actual domicile (domicilio real) of the natural person, or the corporate or actual domicile (domicilio real) of the legal person or Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments. The information of the contractual domicile (domicilio contractual) shall also appear in the text of the Tourism Contract (Contrato Turístico) to be signed by the interested party, once the procedure is completed.
II.Technical requirements: For vehicle rental companies: The applicant must provide a detailed description of the infrastructure and services provided (Example: Number of vehicles, types, make, models, engine displacement, facilities, and services available for the provision of the service(s)), among other aspects considered important to publicize the tourism product offered by the vehicle rental establishment.
III.Economic requirements: Natural persons, enterprises, or the Association or Cooperative, formed under the Law of Associations No. 218 and the Law of Cooperative Associations and Creation of the National Institute for Cooperative Development, Law No. 4179 and its amendments, must submit an economic study (estudio económico) or economic profile (perfil económico), as well as the necessary information for the qualification of economic, cultural, and environmental parameters, according to the specifications of Anexo 2 of the Regulation of the Law of Incentives for Tourism Development.
Once the review of the documents has been carried out, the Institute must specify in writing, and only once, the list of pending requirements or documents to be provided, which must be supplied by the applicant and submitted all at once, not partially.
C. Water transportation (Transporte acuático)
I. Legal requirements
- 1)Written application for obtaining the tourism contract (contrato turístico) signed by the interested party or by the legal representative in the case of a legal person, with the signatures duly authenticated.
- 2)Hold the Tourism Declaration (Declaratoria Turística) 3) Certification of Legal Status (Personería Jurídica), if:
a. The one submitted in the declaration procedure is more than three months old, counted from its issuance.
b. The legal representatives (personeros) of the company have changed after the granting of the tourism declaration (declaratoria turística); they must update the information related to said legal representatives (personeros).
- 4)Sworn declaration (Declaración jurada): This must be granted by the interested party, if a natural person, or by the legal representative of the entity, in the case of legal persons. Said notarial declaration must contain the following commitments:
a. That the enterprise shall have tourist activity as its exclusive corporate purpose and that, if it engages in other lines of business, it shall keep them separate, both in accounting and administratively.
b. That it commits to begin operations or construction within a maximum period of six months, counted from the signing of the tourism contract (contrato turístico). This period may only be extended by the Commission by reasoned act in response to a duly justified request from the interested party.
c. Also, in accordance with the provisions of the Judicial Notifications Law No. 8687, articles 19, 20, and 22, of December 4, 2008, to expressly indicate the contractual domicile (domicilio contractual) of its enterprise for the purpose of receiving notifications, which refers to the dwelling house, the actual domicile (domicilio real) of the natural person, or the corporate or actual domicile (domicilio real) of the legal person. The information of the contractual domicile (domicilio contractual) shall also appear in the text of the Tourism Contract (Contrato Turístico) to be signed by the interested party, once the procedure is completed.
Any certification submitted must be no more than three months old, counted from its date of issuance.
II.Technical requirements: In the case of new projects, it must comply with the provisions of point c) of Anexo I "Guide of Requirements for construction blueprints of tourism projects for enterprises seeking to opt for a tourism contract."
III.Economic requirements: Submit a study according to the specifications of Anexo 2 "Guide of Requirements for preparing an economic study."
Once the review of the documents has been carried out, the Institute must specify in writing, and only once, the list of pending requirements or documents to be provided, which must be supplied by the applicant and submitted all at once, not partially.
(Thus amended by Article 2 of Executive Decree No. 35971 of March 24, 2010) Date of generation: 5/5/2026 05:36:27 Go to beginning of document