**FULL TEXT OF LAW 8724** **Promotion of Rural Community-Based Tourism** Full Text of Act: C979B **No. 8724** **THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF COSTA RICA** **DECREES:** **PROMOTION OF RURAL COMMUNITY-BASED TOURISM** **ARTICLE 1.- Purpose of the Law** The purpose of this Law is to promote rural community-based tourism activity, whose acronym shall be TRC (*turismo rural comunitario*), by fostering family- and community-based enterprises, formed in accordance with the Law on Associations, No. 218, and the Law on Cooperative Associations and Creation of the National Institute for Cooperative Development, No. 4179, and its amendments, so that the inhabitants of rural communities seek to manage their own development, including the management of local tourism destinations; in addition, that they participate in the planning and sustainable use of the natural resources of their environment, in order to achieve a better quality of life.
**ARTICLE 2.- Objectives of this Law** The objectives of this Law are as follows:
- a)To make optimal use of environmental resources, which are a fundamental element of tourism development, maintaining essential ecological processes and helping to conserve natural resources and biological diversity.
- b)To respect the sociocultural authenticity of host communities, conserve their built and living cultural assets, and their traditional values, as well as contribute to intercultural understanding and tolerance.
- c)To ensure viable long-term economic activities that yield well-distributed socioeconomic benefits, including stable employment opportunities and income generation, as well as social services for host communities, which contribute to poverty reduction.
- d)To promote a high degree of tourist satisfaction with rural community-based tourism and for it to represent a meaningful experience for them, making them more aware of sustainability issues and fostering sustainable tourism practices.
**ARTICLE 3.- Declaration of interest** Rural community-based tourism is hereby declared to be of public interest as a socioeconomic, strategic, and essential activity for the development of rural communities throughout the national territory. Rural community-based tourism is a priority activity within State policies; therefore, Public Administration institutions, state and non-state entities, public enterprises, and municipalities are authorized to promote support activities for its development.
**Article 4- Rural community-based tourism activities.** Rural community-based tourism is an activity, supported by the Costa Rican Tourism Institute (Instituto Costarricense de Turismo, ICT), of planned tourism experiences sustainably integrated into the rural environment and developed by the groups recognized in this law.
The following are rural community-based tourism activities:
- a)Rural tourism lodges (*posadas de turismo rural*): a type of establishment that offers lodging services with no minimum number of rooms, which must be equipped with a private bathroom, focused on sharing the experiences and customs of the families living in a rural environment and located in such an environment, as defined by the ICT. These establishments may offer food services.
(Thus amended the previous subsection by Article 1 of Law No. 10049 of November 15, 2021, "Extending the benefits of ecotourism and rural tourism in rural and coastal communities") b) Travel agencies specialized in rural community-based tourism: establishments located in the rural area that offer a local tourism destination.
- c)Thematic activities specialized in rural tourism: establishments or activities, including tour operators, dedicated to offering people tourism services and experiential experiences of the rural environment, such as historical manifestations, tangible or intangible cultural heritage, natural areas, *in situ* and *ex situ* appreciation and conservation of biodiversity, adventure sports, thematic and recreational parks, among others linked to the customs and traditions of rural and coastal communities.
(Thus amended the previous subsection by Article 8 of the Law to Promote Agrotourism, No. 10822 of November 19, 2025) d) Food and beverage services: rural restaurants, traditional diners, local food outlets, and home-delivery Creole food services.
- e)Small-scale tourist cabotage: waterborne transport activity for tourists in small vessels that meet the safety requirements established by the Maritime Transport Directorate of the Ministry of Public Works and Transport, for the purpose of publicizing and enjoying the natural and cultural tourist attractions of the rural environment, without being subject to a pre-established schedule.
(Thus added the previous subsection by Article 2 of Law No. 10049 of November 15, 2021, "Extending the benefits of ecotourism and rural tourism in rural and coastal communities") f) Small-scale tourist fishing: tourist activity carried out in small vessels or artisanal fishing boats, consisting of the transport and guidance of tourists for the practice of sport fishing in marine or continental waters, and the appreciation of the customs of rural and coastal communities dedicated to fishing. The foregoing is without prejudice to the powers established in current legislation in favor of the Costa Rican Institute of Fisheries and Aquaculture (Incopesca).
(Thus added the previous subsection by Article 2 of Law No. 10049 of November 15, 2021, "Extending the benefits of ecotourism and rural tourism in rural and coastal communities") h) Agrotourism: is a modality of rural tourism that integrates agricultural activity with tourism experiences, promoting direct interaction between visitors and productive practices in the countryside, allowing visitors to experience, learn, and participate in agricultural, livestock, forestry, or fishing tasks. Its purpose is to diversify the income of the agricultural sector and strengthen the sustainable development of agrotourism entrepreneurs.
(Thus added the previous subsection by Article 8 of the Law to Promote Agrotourism, No. 10822 of November 19, 2025) The activities listed in this article must be carried out by the associations or organizations indicated in Article 1 of this law.
(Thus amended the previous paragraph by Article 1 of Law No. 10049 of November 15, 2021, "Extending the benefits of ecotourism and rural tourism in rural and coastal communities") **Article 5- Rural tourism lodges.** To obtain the tourism declaration (*declaratoria turística*) and the tourism contract, the TRC lodges and agrotourism farms must meet the requirements established in current legislation and in the regulations of this law issued by the Costa Rican Tourism Institute (ICT), in order to facilitate that the benefits of rural tourism can reach more communities in the country.
(Thus amended by Article 9 of the Law to Promote Agrotourism, No. 10822 of November 19, 2025) **Article 6- Powers of the Costa Rican Tourism Institute.** The Costa Rican Tourism Institute (ICT) is the governing body of tourism activity in the country and shall have the following powers in relation to TRC activity:
(Thus amended the previous paragraph by Article 1 of Law No. 10049 of November 15, 2021, "Extending the benefits of ecotourism and rural tourism in rural and coastal communities") a) To grant the tourism declaration and the tourism contract to TRC groups that meet the requirements established in the specific regulations designed to regulate the different rural community-based tourism activities, indicated in Article 4 of this law. These requirements must be reasonable and proportionate, adapting to the particular conditions of TRC and the nature of the products offered. The requirements for protecting the life and safety of tourists must be met.
(Thus amended the previous subsection by Article 1 of Law No. 10049 of November 15, 2021, "Extending the benefits of ecotourism and rural tourism in rural and coastal communities") b) To regulate, process, and resolve the recognition by the ICT of groups that carry out TRC activities, in accordance with the National Tourism Development Plan.
- c)To incorporate, within its tourism development plans and annual operational plans, specific programs that guarantee the promotion and advancement of TRC.
- d)To allocate the necessary human, technical, and economic resources for the execution of policies that promote and advance TRC.
- e)To promote, before other State entities and local governments, the development of works and services required by the activity.
- f)To promote TRC activity at the national and international level, both in the campaigns carried out by the ICT and in the permanent dissemination it undertakes.
- g)To coordinate the advice and training of formative actions for the promotion and development of TRC activity.
- h)To promote, jointly with other public institutions, the development of specific training programs for TRC groups.
- i)To promote, in coordination with the Ministry of Environment and Energy (Minae)(*), the implementation of contracts for payment of environmental services (*pago de servicios ambientales*) on land dedicated to TRC.
(*)(Thus modified its name by Article 11 of the Law "Transfer of the Telecommunications sector from the Ministry of Environment, Energy and Telecommunications to the Ministry of Science and Technology, No. 9046 of June 25, 2012) j) To promote compliance with all sanitary measures, in coordination with the Ministry of Health, in TRC.
(Thus amended the previous subsection by Article 10 of the Law to Promote Agrotourism, No. 10822 of November 19, 2025) k) To develop advertising campaigns to inform, both nationally and internationally, about the activities carried out by TRC.
- l)To guarantee compliance with the provisions of this Law.
**ARTICLE 7.- Powers of the National Learning Institute.** The National Learning Institute (Instituto Nacional de Aprendizaje, INA), to support TRC groups, may:
- a)Develop and incorporate, within its annual operational plans, specific programs that guarantee training and technical assistance for TRC groups.
- b)Provide training and technical instruction for the promotion and development of TRC activity.
- c)Design and incorporate, in its Annual Operational Plan, professional training and education programs, in all its modalities, that promote the development of technical, administrative, and operational skills in the agrotourism sector, aimed at strengthening service quality, business management, environmental sustainability, and innovation in agrotourism activities.
(Thus added the previous subsection by Article 10 of the Law to Promote Agrotourism, No. 10822 of November 19, 2025) **ARTICLE 8.- Powers of the Joint Institute for Social Aid** The Joint Institute for Social Aid (Instituto Mixto de Ayuda Social, IMAS) may incorporate, into its employment generation and community development programs, the necessary spaces for the promotion and support of TRC initiatives, in rural areas with a higher incidence of extreme poverty.
**ARTICLE 9.- Powers of the Permanent Commission on Self-Management Cooperatives** For the purposes of this Law, the Permanent Commission on Self-Management Cooperatives shall be responsible for granting resources from the National Fund for Associated Work or Self-Management Cooperatives for TRC Cooperatives; to this end, it shall allocate financing for viable projects, guarantees, and support through technical assistance, training, capacity building, advisory services, pre-investment studies, viability and feasibility studies; likewise, it shall favor cooperative entrepreneurship initiatives and the incubation of self-management cooperative enterprises of TRC.
**ARTICLE 10.- Authorization** Public Administration institutions, state and non-state entities, public enterprises, and municipalities are hereby authorized to incorporate into their annual operational plans the necessary actions to support TRC groups, as well as the human, technical, and financial resources for the fulfillment of the purposes of this Law.
The Office of the Comptroller General of the Republic shall ensure the optimal fulfillment of this provision.
**ARTICLE 11.- Municipalities.** To support TRC groups, municipalities may:
- a)Establish mechanisms for organized communities to participate in local tourism development planning.
- b)Develop and implement sector promotion policies, based on sustainability criteria related to the tourism development of their municipality and considering the specific and necessary conditions for the implementation of rural community-based tourism projects.
- c)Create a local management office for rural community-based tourism, in order to encourage the coordination of the community's tourism activities and the competent regulation; for this purpose, the corresponding municipal regulation shall be drafted.
- d)Promote and facilitate coordination between entrepreneurs in the agricultural sector and the tourism sector, to develop, encourage, and innovate agrotourism in the respective canton.
(Thus added the previous subsection by Article 11 of the Law to Promote Agrotourism, No. 10822 of November 19, 2005) **ARTICLE 12.- Incentives** TRC groups that have the tourism declaration and the tourism contract approved by the ICT, in addition to what is established in the Law on Incentives for Tourism Development, No. 6990, may apply, on a one-time basis, for the following benefits and incentives:
- a)To exempt from all taxes and surcharges applied to the import or local purchase of outboard motors, when the applicant is located in a geographical area adjacent to navigable rivers, navigable lakes, navigable canals, or coastal areas, as well as from the payment of registration taxes.
- b)To exempt from the payment of taxes and surcharges applied to the import or local purchase of four-wheel-drive vehicles or minibuses with a capacity of eight to twelve passengers, whose characteristics shall be defined by the ICT, addressing the needs of TRC groups, as well as the payment of registration taxes.
- c)To exempt from the payment of taxes and surcharges applied to the import or local purchase of alternative technologies for wastewater treatment and their components, as well as the materials and supplies directly incorporated in the construction of this type of plant, for their installation in the national territory.
The incentives established in subsections a) and b) of this article may only be requested by rural tourism lodges and travel agencies specialized in rural community-based tourism.
The control and supervision of the incentives stipulated herein shall be governed by the provisions of current legislation for each case.
Groups that have been exempted under this Law and sell, lease, lend, or negotiate, in any form, or assign a different use from that which motivated the exemption or benefit, shall be sanctioned with a fine equal to ten times the value of the exemption, without prejudice to any other criminal or civil sanctions that may be applicable.
**ARTICLE 13.- Financing and non-financial and business development services and guarantees** Within the framework of this Law, TRC groups that develop viable and feasible projects promoted by micro, small, and medium-sized groups, in zones of lesser relative development, as stipulated by Law No. 8634, Development Banking System, of April 23, 2008, shall have access to resources for financing, guarantees, and non-financial and business development services and shall also receive priority and preferential treatment.
**ARTICLE 14.- Authorization for the National Radio and Television System S. A.** The National Radio and Television System S. A. (Sinart) is hereby authorized to facilitate promotion and dissemination spaces for TRC activities within its communication system, which is composed of the following media: the National Television Network, Radio Nacional, the magazine Contrapunto, and the National Radio and Television Advertising Agency, at least once every three months, to contribute to the development and enrichment of rural community-based tourism.
**SOLE TRANSITORY PROVISION.-** This Law must be regulated within a maximum period of one month, counted from its publication.
It shall be effective upon its publication.
Given in the canton of Acosta, on the seventeenth day of the month of July of two thousand nine.