Costa Rica

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Costa Rica

Carla Coghi

coghi.jpg

Deloitte Costa Rica

Deloitte Building

El Cafetal Corporate Center

La Ribera de Belén

Heredia

Costa Rica


Tel: +506 2246 5000

Fax: +506 2246 5100

Email: ccoghi@deloitte.com

Website: www.deloitte.com/cr

Carla Coghi, Deloitte Costa Rica, joined the member firm in 2000 and is a tax partner based in Costa Rica. She specialises in the development of the tax audit engagements and advisory for the free zone regime.

She has a master's degree in tax consulting and is an authorised public accountant.

Carla has more than 19 years of experience in the tax area. She focuses on customers from the commerce, service, retail, production, and free zone areas. Carla specialises in fiscal compliance (direct and indirect tax), preventive tax audits, advisory services during tax audit processes, and tax consulting, involving the traditional regime and free zone. Since she joined the firm, she has served multiple multinational and local companies.

Carla is also a member of the Costa Rican Association of Certified Public Accountants Collegiate, the Board of Directors of the Associations of Free Zones (AZOFRAS), and the Committee on Fiscal Affairs of CADEXCO (chamber of exporters of Costa Rica). She has given seminars open to the general public, as well as for the board of directors of the Chamber of Commerce, and for clients.

Carla earned her bachelor's degree in business administration with an emphasis on public accounting from the University of Costa Rica, and her master's degree in tax consulting from the University for International Cooperation.

deloitte-200.png

Anabelle León Feoli

Deloitte Costa Rica

more across site & shared bottom lb ros

More from across our site

The UK tax authority’s deputy director of large business also reassured taxpayers that HMRC will not ‘nitpick’ returns
Sucafina’s tax chief was speaking at the ITR Pillar 2 Forum in London alongside experts from HMRC and other organisations
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
The UK-based big four spin-off firm has hired Marc Lien, who declared that most AI in professional services today is ‘cosmetic’
Projected revenue losses and exemption requests are harming the project’s capability and viability
HMRC secured lengthy prison sentences in a major payroll VAT fraud case, while law firms announced tax promotions and hires
Significant changes include an update to profit markers and an alteration to how an ‘inbound distributor’ is defined
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
Brazil’s bid to seek US-style exemptions from pillar two is ‘highly advantageous’ for multinationals, ITR has also heard
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties
Gift this article