Costa Rica is one of the most popular places for online casinos and poker rooms because it has the best infrastructure available in the Caribbean basin - its reliable telecommunication system, its multilingual workers.
In practice, you do not require a license for internet gambling, but you do require a commercial license.
It is legal to conduct this businesses activity in Costa Rica and you only need:
Avia and Slogold Group S.A. offers shelf companies with proper licenses. This shelf company enables the client to operate gambling right after the transferral of the company.