The two types of companies most used in Costa Rica are the Public Limited Companyand the Limited Liability Company. In the first, the owners are known as shareholders and in the second, as partners.

These people or companies become partners in two ways: either from the incorporation of the company, where each one agrees to contribute capital in the new company (or it can also be through assets or contributions in kind); Or, they can acquire the category of partners in a company that is already going on because they bought shares or quotas.