San José extends payment arrangements for social organizations to 120 months

The Municipality of San José has extended the deadlines for granting payment arrangements to non-profit associations and foundations, which may now settle their municipal debts in up to 120 months. The measure was approved through Agreement 4, article IV, of the Ordinary Session No. 124 of the Municipal Council of the Central Canton of San José, held on September 16, 2026, and was published for a second time in La Gaceta No. 188 on Tuesday, October 6, 2026 (reference IN202601129228).

The reform modifies article 31 of the Tax and Non-Tax Procedure Regulations of the Municipality of San José, originally approved through Agreement No. 13 of the Ordinary Session No. 161, held on June 6, 2023. The text was submitted for public consultation, and its first publication appeared in Supplement No. 91 of La Gaceta No. 133 on Friday, July 17, 2026.

Opinion 048-CAJ-2026 from the Legal Affairs Commission supported the reform, which is based on articles 169 and 170 of the Political Constitution, articles 4 paragraph a), 13 paragraph c) and 43, and articles 180 and 181 of the Municipal Code. The agreement also cites judgment No. 0620-2001 of the Constitutional Chamber, dated January 24, 2001, regarding the autonomy of each municipality to define its system of taxation, billing, and collection.

New deadlines according to the type of obligation

The reformed article 31, titled “Deadlines for overdue obligations to grant payment arrangements,” establishes that the request will be processed at the Service Platform Department or before the Tax Management Department, depending on the requested term, in accordance with article 32 of the same regulation. Before issuing the act that authorizes or denies the request, the Administration will conduct a study on the fulfillment of the requirements.

The maximum terms are as follows:

• Real estate tax and municipal fees: up to 60 months for natural persons.
• Real estate tax and municipal fees: up to 24 months for legal entities.
• Other municipal taxes and obligations: up to 24 months, for both natural persons and legal entities.
• Non-profit associations and foundations: up to 120 months.

Requirements and scope of the benefit

The extended term of 120 months applies only to non-profit associations and foundations legally constituted under Law No. 3859, Law on Community Development; Law No. 218, Law of Associations; and Law No. 5338, Law of Foundations. The regulation specifies that the benefit proceeds as long as there is no final judicial ruling.

According to the recitals of the agreement, the reform seeks to strengthen the mechanisms for the recovery of municipal obligations and, at the same time, provide reasonable compliance conditions for those organizations that, due to their non-profit nature and social purpose, face greater economic limitations. The Council argued that these entities carry out activities of public, educational, cultural, sporting, community, and welfare interest that generate direct benefits for the population of the canton.

Validity and Procedure

The agreement takes effect upon its publication and orders notification to the Mayor’s Office via email at alcaldia@msj.go.cr. The publication in La Gaceta No. 188 on October 6, 2026, constitutes the second and final disclosure of the text, signed by Carmen Edgell Matus, head of the Institutional Communication Section, on September 24, 2026.

The measure relieves the financial situation of social organizations in the central canton, which until now faced the same deadlines as commercial legal entities—24 months—to regularize debts for real estate, fees, and other municipal obligations. With the new Article 31, these entities will have up to ten years to comply, which reduces the risk of judicial collections and loss of legal status, although the benefit is conditional upon the absence of a final judgment.

Source: La Gaceta No. 188, Tuesday, October 6, 2026, Regulations section, pág. 94-96 (official reference: IN202601129228).