{"id":19015,"date":"2024-07-07T11:47:58","date_gmt":"2024-07-07T16:47:58","guid":{"rendered":"https:\/\/icazalaw.com\/?p=19015"},"modified":"2025-06-09T11:24:03","modified_gmt":"2025-06-09T16:24:03","slug":"panama-crea-regimen-tributario-especial-para-micro-pequenas-y-medianas-empresas","status":"publish","type":"post","link":"https:\/\/icazalaw.com\/es\/2024\/07\/panama-crea-regimen-tributario-especial-para-micro-pequenas-y-medianas-empresas\/","title":{"rendered":"Panam\u00e1 crea r\u00e9gimen tributario especial para micro, peque\u00f1as y medianas empresas"},"content":{"rendered":"<p>&nbsp;<\/p>\n<h5 style=\"text-align: justify;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">La Ley 189 del 17 de diciembre de 2020 reforma el C\u00f3digo Tributario, creando un r\u00e9gimen especial del impuesto sobre la renta aplicable a las micro, peque\u00f1as y medianas empresas, due\u00f1os de negocio y emprendedores.<\/span><\/span><\/span><\/span><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Personas legales<\/span><\/span><\/span><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">A partir del ejercicio fiscal 2020, las personas jur\u00eddicas consideradas micro, peque\u00f1as y medianas empresas pagar\u00e1n el impuesto sobre la renta de acuerdo con las siguientes tarifas:<\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-6357 size-full alignnone\" src=\"http:\/\/icazalaw.com\/wp-content\/uploads\/2020\/12\/Persona-juridica-Icaza-Gonzalez-Ruiz-Aleman.png\" alt=\"\" width=\"407\" height=\"180\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Estas personas jur\u00eddicas estar\u00e1n exentas del pago del impuesto adicional.<\/span><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Se consideran micro, peque\u00f1as y medianas empresas aquellas que re\u00fanan las siguientes circunstancias:<\/span><\/span><\/span><\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Que se encuentra debidamente inscrita en el Registro Mercantil de Ampyme.<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Que no resulte, directa o indirectamente, de la divisi\u00f3n de una sociedad en varias personas jur\u00eddicas, o que no est\u00e9 afiliada, subsidiaria o controlada por otras personas jur\u00eddicas.<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Que perciba ingresos brutos anuales que no excedan de quinientos mil balboas (B.\/500,000.00).<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Que las acciones o cuotas de participaci\u00f3n de las personas morales de que se trate sean nominativas y que sus accionistas o socios sean personas naturales.<\/span><\/span><\/span><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Estas circunstancias deber\u00e1n ser verificadas anualmente ante la Direcci\u00f3n General de Ingresos del Ministerio de Econom\u00eda y Finanzas.<\/span><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">El Poder Ejecutivo, a trav\u00e9s del Ministerio de Econom\u00eda y Finanzas, determinar\u00e1 los requisitos formales que deber\u00e1 cumplir la persona jur\u00eddica que desee acogerse a este r\u00e9gimen especial en beneficio de las micro, peque\u00f1as y medianas empresas, as\u00ed como el procedimiento para comprobar sus ingresos.<\/span><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Persona natural<\/span><\/span><\/span><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">A partir del per\u00edodo fiscal 2020, la persona natural considerada micro, peque\u00f1o y mediano empresario pagar\u00e1 el impuesto sobre la renta de acuerdo con las siguientes tarifas:<\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-6359 size-full alignnone\" src=\"http:\/\/icazalaw.com\/wp-content\/uploads\/2020\/12\/Persona-natural-Icaza-Gonzalez-Ruiz-Aleman.png\" alt=\"\" width=\"405\" height=\"179\" \/><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Para los efectos de este art\u00edculo, se considera micro, peque\u00f1o y mediano empresario aquella persona en quien concurran las siguientes circunstancias:<\/span><\/span><\/span><\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Que se encuentra debidamente inscrita en el Registro Mercantil de Ampyme<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Que perciba ingresos brutos anuales que no excedan de quinientos mil balboas (B\/.500,000.00).<\/span><\/span><\/span><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Estas circunstancias deber\u00e1n ser verificadas anualmente ante la Direcci\u00f3n General de Ingresos del Ministerio de Econom\u00eda y Finanzas.<\/span><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">El Poder Ejecutivo, a trav\u00e9s del Ministerio de Econom\u00eda y Finanzas, determinar\u00e1 los requisitos formales que deber\u00e1 cumplir la persona natural que desee acogerse a este r\u00e9gimen especial en beneficio de las micro, peque\u00f1as y medianas empresas, as\u00ed como el procedimiento para comprobar sus ingresos.<\/span><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">La presente Ley tendr\u00e1 efecto retroactivo hasta el 1 de enero de 2020.<\/span><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Para obtener m\u00e1s informaci\u00f3n sobre este tema, cont\u00e1ctenos en <\/span><\/span><\/span><\/span><a href=\"mailto:igranet@icazalaw.com\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">igranet@icazalaw.com<\/span><\/span><\/span><\/span><\/a><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> .\u00a0<\/span><\/span><\/span><\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":18,"featured_media":19087,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1173,1174],"tags":[892,845,893,846,800],"class_list":["post-19015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-2","category-publicaciones-2","tag-ley-189-del-17-de-diciembre-de-2020-es","tag-leyes-es","tag-mipymes-es","tag-normativas-es","tag-panama-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Panam\u00e1 crea r\u00e9gimen tributario especial para micro, peque\u00f1as y medianas empresas - Icaza, Gonz\u00e1lez-Ruiz &amp; Alem\u00e1n<\/title>\n<meta name=\"robots\" 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