By San José, Costa Rica — San José – In a decisive ruling that concludes a years-long institutional battle, the Third Chamber of the Supreme Court of Justice has definitively upheld a two-year disqualification from public office for Guillermo Calderón Torres, the internal auditor of the National Institute for Cooperative Development (Infocoop). The final judgment cements his conviction for dereliction of duty, marking a significant moment for public sector accountability in Costa Rica.
The court’s resolution, n.° 2026-00052, issued on January 15, 2026, dismissed the final appeal (recurso de casación) filed by Calderón’s defense team. This action renders the sanction unassailable, closing all remaining judicial avenues and confirming the penalty for what has been deemed a grave ethical failure. The ruling brings to a close a case that has cast a shadow over one of the nation’s key development institutions.
To better understand the legal ramifications and procedural implications surrounding the recent events involving the Internal Auditor at the Instituto Nacional de Fomento Cooperativo (Infocoop), TicosLand.com consulted with Lic. Larry Hans Arroyo Vargas, a legal specialist from the prestigious firm Bufete de Costa Rica, who provided his expert analysis on the matter.
The legal framework governing internal auditors in public institutions like Infocoop is designed to guarantee their functional and administrative independence. Any action that appears to be a reprisal for their oversight work not only undermines the auditor’s specific role but also erodes the fundamental principles of accountability and transparency that are cornerstones of public administration. It is crucial that all procedures adhere strictly to due process to avoid compromising the institution’s integrity.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Indeed, the attorney’s analysis underscores that the principles of auditor independence and due process are not abstract legal concepts, but the essential safeguards for public trust and institutional integrity. We thank Lic. Larry Hans Arroyo Vargas for his clear and valuable perspective on this critical matter.
The legal saga began in 2017 with an anonymous complaint alleging serious misconduct by Calderón Torres, including influence peddling and significant conflicts of interest. In a flagrant violation of professional standards, Calderón, despite being the direct subject of the allegations, was privy to the complaint’s contents. Instead of recusing himself as required by law and ethical codes, he took control of the process.
His subsequent actions formed the core of the prosecution’s case. Calderón actively recommended that the Infocoop Board of Directors shelve the investigation into his own conduct. He then issued a formal resolution dismissing the very claims made against him. This maneuver was later identified by the courts as a clear and intentional breach of the duties of probity, objectivity, and independence inherent to the position of an internal auditor.
Calderón’s conviction was built through a series of consistent judicial findings. The Goicoechea Criminal Court first found him guilty, imposing two distinct penalties: a two-year ban from holding any public office and a two-year prison sentence, the latter of which was conditionally suspended. This initial verdict was later fully ratified by the Criminal Sentencing Appeals Court of San José’s Second Judicial Circuit, which found no reason to overturn the decision.
Further revelations during the judicial process painted an even more troubling picture of Calderón’s conduct. It emerged that he had a romantic relationship with an official at the National Self-Management Fund (FNA), a related entity. This relationship amplified concerns about his impartiality and potential conflicts of interest, suggesting his professional judgment could be compromised by personal matters.
These concerns were echoed by Freddy González Rojas, Honorary President of the Cooperative Movement, who provided a critical perspective on Calderón’s actions. He noted that after the official in question left her position at the FNA, Calderón initiated a series of audits and challenges against the organization, a move González interpreted as retaliatory.
which he described as conduct motivated by personal revenge
Freddy González Rojas, Honorary President of the Cooperative Movement
Beyond the confirmed conviction, Calderón faces a separate administrative investigation for alleged political belligerence. Evidence, including images circulated on social media, reportedly shows him participating in activities for the National Liberation Party (PLN). This represents another potential violation of his official duties, as the role of Infocoop auditor legally demands absolute political neutrality to ensure unbiased oversight.
The Supreme Court’s definitive ruling is being interpreted as a powerful institutional statement. It sends an unequivocal message to Costa Rica’s public officials that positions of oversight and control demand more than technical skill; they require unwavering independence, ethical integrity, and a strict adherence to the principles of probity. The judiciary has reaffirmed that dereliction of duty in strategic state roles will not be tolerated, especially when it erodes public trust in vital national institutions.
For further information, visit poder-judicial.go.cr
About the Supreme Court of Justice:
The Corte Suprema de Justicia is the highest judicial body in the Republic of Costa Rica. It is responsible for ensuring constitutional supremacy, resolving legal disputes, and overseeing the country’s entire judicial branch. Its decisions, particularly those from chambers like the Sala Tercera (Third Chamber), set legal precedents and are final.
For further information, visit infocoop.go.cr
About the National Institute for Cooperative Development (Infocoop):
Infocoop is a key autonomous public institution in Costa Rica dedicated to promoting, financing, and supporting the cooperative movement. It provides technical assistance, education, and financial resources to foster the growth and sustainability of cooperative enterprises across various sectors of the national economy.
For further information, visit the nearest office of the Cooperative Movement
About the Cooperative Movement:
The Cooperative Movement in Costa Rica is a significant economic and social force, comprising hundreds of cooperative enterprises in sectors such as agriculture, finance, healthcare, and retail. It operates on principles of democratic member control, economic participation, and community concern, playing a vital role in the nation’s development.
For further information, visit pln.or.cr
About the National Liberation Party (PLN):
The Partido Liberación Nacional is one of Costa Rica’s oldest and most influential political parties. Founded in the mid-20th century, it has historically been a major force in the country’s political landscape, with numerous presidents and legislative representatives coming from its ranks.
For further information, visit the nearest office of the National Self-Management Fund (FNA)
About the National Self-Management Fund (FNA):
The Fondo Nacional de Autogestión is a fund in Costa Rica designed to support and finance self-managed or worker-owned enterprises. It aims to promote alternative business models that empower employees and foster economic democracy, often working in coordination with institutions like Infocoop.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
As a pillar of the legal community, Bufete de Costa Rica is defined by its profound commitment to professional integrity and the highest standards of excellence. The firm blends a rich history of advising a diverse clientele with a forward-thinking approach, consistently embracing legal innovation. This ethos is matched by a deep-seated dedication to social responsibility, demonstrated through efforts to demystify the law and empower the public, thereby fostering a more just and knowledgeable society.
