Services
Inheritance & Probate Appraisals in Costa Rica
Technical valuation of inherited assets for notary, civil court, and Hacienda filings
When do you need an inheritance appraisal?
An inheritance appraisal is needed in the four main scenarios of Costa Rica's probate process, governed by the Civil Code (arts. 520-605) and the Code of Civil Procedure. Testate succession: when the decedent left a will and each asset must be valued to execute the wishes. Intestate succession: when there is no will and the estate is divided according to the legal order of succession (first children, parents and spouse; then grandparents, siblings and other relatives). Voluntary partition among heirs: to agree on adjudication without going to court. Declaration of heirs before a notary: the notary requires an appraisal to formalize the transfer. Our appraisals serve as technical support in notarial and court probate proceedings and in tax procedures in Costa Rica. They are signed by appraisers of Díaz Peritajes, a firm with several professionals founded by Ing. José Alberto Díaz V., CFIA-licensed since 1982 (license ICO-3075).
Types of assets valued in a probate
The probate estate can include assets of very different nature, each with its own valuation method. Real estate: family home, apartments, lots, agricultural farms, coastal properties, commercial spaces. Vehicles: cars, trucks, motorcycles, boats. Machinery and equipment: agricultural, industrial, construction equipment. Stocks and corporate interests: value of companies or shares in Costa Rican corporations. Valuable furniture: antique furniture, artwork, collections. Jewelry and precious metals. Financial products: certificates of deposit, bank accounts (valued at certified balances). We perform comprehensive valuation of all real estate and machinery; for jewelry or artwork we coordinate with trusted specialists when appropriate.
What the probate report includes
Each probate appraisal is a signed technical report, prepared for the notarial or court process. Detailed inventory: listing of all assets with individual technical description. Value per asset and total: market value of each property plus the consolidated total of the estate. Attached registry certification: cadastral plan and registry study per property. Photographs: graphic documentation of each asset's condition at the appraisal date. Calculation memorandum: method applied (market comparison, cost, income capitalization according to asset type). Express valuation date: whether retrospective (as of date of death) or current (for partition among living heirs). The report is signed by a CFIA appraiser and is ready to present to the notary or court.
Our probate methodology
Probate cases require a sensitive and technically rigorous approach. We apply International Valuation Standards (IVS) and CFIA standards adapted to the probate context. Retrospective valuation to date of death: for judicial probates, we research the market value on that specific date using transaction comparables from that period. Current-date valuation: for partitions among living heirs, value is current at report date. We apply three methods depending on asset type: market comparison (residential properties), cost minus depreciation (specialized structures), income capitalization (income-generating properties). When the estate includes agricultural farms or coastal properties, we adapt methodology to local particularities: maritime-terrestrial zone, concessions, agricultural use.
Notaries, courts, Hacienda, and nationwide coverage
Our reports serve as technical support at every stage of Costa Rica's probate process. Public notaries: the CFIA report backs up the value of the assets in notarial probates and post-probate transfers. Civil courts: it can be submitted as expert evidence in judicial probate proceedings in every jurisdiction (San José, Alajuela, Cartago, Heredia, Limón, Puntarenas, Guanacaste, southern zone), and the judge weighs it together with the other evidence. National Registry: support for the value in the inheritance transfer. Hacienda (Tax Authority): technical basis for the transfer tax declaration when applicable. We operate nationwide from Pérez Zeledón and Curridabat. When the estate has assets spread across several provinces (very common), we consolidate the entire inventory into a single total report to simplify the process.
What's included
What's included?
Every report is prepared and digitally signed by a CFIA-licensed appraiser, with an on-site inspection and technical support for every figure.
- Supporting report for notaries, civil courts, and Hacienda (Tax Authority)
- Valuation as of date of death or current date depending on probate type
- Consolidated inventory of all assets with total estate value
- Digital signature by a CFIA appraiser, with the same legal value as a handwritten one
- Discreet attention and accompaniment in sensitive family situations
- Nationwide coverage with expertise in multi-province estates
- Delivery in 3 to 7 business days once documentation is complete
- Over 20 years of experience with complex probate cases
Before you request
Frequently asked questions
The most common questions about this service. If yours is not here, message us and we will reply in under 24 hours.
Have another question about your case?
Message us on WhatsAppHow much does an inheritance appraisal cost in Costa Rica?
It depends on the number and type of assets in the estate. A single property is quoted as a standard residential appraisal; an estate with multiple assets (real estate, vehicles, corporate shares) is quoted as a bundle with volume discount. See what affects the price of an appraisal. Contact us with estate details for an exact quote.
Can I order the appraisal before opening the probate?
Yes, and it is recommended. Getting the appraisal before or in parallel with starting the probate speeds up the process, since the value is ready when the notary or judge requests it. It doesn't require an open probate or judicial authorization; any potential heir or designated executor can commission it.
As of what date are the assets valued?
It depends on the proceeding. For judicial or notarial probates, the date of death is used (retrospective valuation), since that is the legal moment the probate opens. For voluntary partitions among living heirs, the current date is used. We perform both modalities. Specify the date when requesting the report.
What documents do I need?
Current ownership certification for each property, cadastral plan, decedent's death certificate, and a preliminary list of assets. For probates with vehicles or machinery, vehicle title and technical documentation. If any registry document is missing, we can handle the research as part of the service.
Can you appraise if assets are in different provinces?
Yes, it's very common in Costa Rican probates. We cover the entire national territory and consolidate valuations of scattered assets (e.g., house in San José, farm in Guanacaste, lot in Puntarenas) into a single total report. Fees adjust for the travel involved.
Does the report work for the tax procedures of the probate?
Yes, as technical support. Our CFIA report backs up the value of the assets in the inheritance transfer declaration and in the calculation of any associated taxes, and also when the adjudication to heirs is registered. Each entity decides with its own criteria; your notary will confirm which documents your filing requires.
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