TACA is offering 50% off on the purchase of miles through September 30th. Only those with TACA accounts prior to September 7th are eligible. It’s a nice offer, miles cost 1.5 cents apiece.
One Flyertalk member offers a fairly representative experience:
I am unable to find any Clase Ejecutiva [business class] availability SJO-JFK [San Jose, Costa Rica – New York-JFK], so these miles are not worth much to me. The one good use I found was SJO-PTY [San Jose, Costa Rica – Panama City, Panama] a couple of weeks ago when the coach fare was $750 and I was able to redeem 14,000 miles.
TACA does partner with United and Iberia, which presents some options, but my vague recollection from the last time I looked at this program many moons ago was that there’s some difficulty in redeeming for business class tickets using Distancia miles on these partners. Something to vet if that’s your goal.