New Tax on Capital Gains from July 2019: on Real Estate Sale

Good question but I don't really have any answers.
I can only say that I HEARD that :
a) capital gains tax is only 5%. (Still too much but better than 15%)
b) yes, many people are in a rush to sell before it goes into effect

One thing I wonder is how are they going to enforce the tax collection?
They don't seem to enforce many other laws here, so how are they going to enforce this one? Burglars go un-found and unpunished, yet "make sure those gringos (and Ticos) with corporations pay taxes!"

Seems to me, Costa Rica is biting a hand that feeds them... making it less and less attractive to buy and own property here.

Well, the tax will not apply to a home you have lived in for the last two years, modeled after the U.S. But, yeah, 15% on top of the high transfer fees, lawyers, notary, etc., it's going to take quite a bite. If it were a thriving real estate market, the pain would not be so bad ...

You have to understand that this is just the beginning. Half of the CR government runs on foreign bond sales and they have had some of the lowest rates ever on those bonds for years. CR's rating is now, however, two levels below junk bond status and long-term rates are going nowhere but up. So, they are going to be in a world of hurt (as will many other countries). The limits on continued gov't spending in the new law are a joke and I'm sure will be violated anyway. I mean, they can't even pay their bills now and they are talking about building an electric train line among other non-essential projects.

Oh, and per enforcement, they are adding a lot of hooks into your financial life that they can pull on, e.g. the new law about registering any sociedad this year with a digital signature. Like I said, just the beginning. Like other countries, they are going to target "global income" and at a minimum that means they are going to ask new residents for their SSA benefits letter so Caja premiums will go way up.