Where are you researching? I would strongly recommend research on Costa Rica and legislation etc to be taken a little with a pinch of salt. When I moved here, my wife disappeared into a room for 3 months and came out having read the laws of the country (she's spanish and loves that kind of thing). It was only then that we truly realised how much of all the research we had done online or by talking to lawyers here was utter rubbish. If you are truly interested in the state of things, I can put you in touch with someone who has a company that deals in bitcoin related endeavours and who are personally sitting down with ministers. Be really careful what you take from online research. The crazy thing there is quite how much can also end up being incorrect on the government sites. When I deal with my tax related things, I went to a couple of lawyers and 3 accountants for advice. Got different stories in each place so just went to the tax office and sat down for a chat with them directly. Nothing I had been told was correct!

Hope doesn't sound blunt, not meant to but there's a lot of gibberish here as many people trying to take advantage of new comers by offering services that simply aren't required.

https://freemanlaw.com/cryptocurrency/costa-rica/

This explains a bit. I think the real issue in CR is not the tax issue, it’s the problem of actually exchanging. I stack and spend. People selling to build property do P2P in cash only and to bring into country there’s 1 btc escrow service that can go to fiat to purchase.

Hope that helps kinda understand!