Well, CR passed a law regulating STR, which requires all STR (now defined as any rental less than 365 days) to be fully handicapped accesible as outlined in law 7600, regardless of whether one rents one room, an entire apartment or a Treehouse … We are talking ramps, elevators, wide doorways, minimum turning space in the room . …
The potential of cost of that …crazy.
CR is not right there in a position to make sure that every STR is fully compliant or will be, but …
Here a link to an old post on that: Do airbnb hosts have to pay the new IVATax in Costa Rica?)