{"id":28105,"date":"2026-07-28T15:48:47","date_gmt":"2026-07-28T20:48:47","guid":{"rendered":"https:\/\/icazalaw.com\/?p=28105"},"modified":"2026-08-13T09:40:32","modified_gmt":"2026-08-13T14:40:32","slug":"sustancia-economica-en-panama-requisitos-y-plazo-2027","status":"publish","type":"post","link":"https:\/\/icazalaw.com\/es\/2026\/07\/sustancia-economica-en-panama-requisitos-y-plazo-2027\/","title":{"rendered":"Sustancia Econ\u00f3mica en Panam\u00e1: Requisitos y Plazo 2027"},"content":{"rendered":"\n<h2 id=\"h-que-exige-la-ley-526-en-panama-y-quienes-deben-acreditar-sustancia-economica-antes-de-2027\" class=\"wp-block-heading\">\u00bfQu\u00e9 exige la Ley 526 en Panam\u00e1 y qui\u00e9nes deben acreditar sustancia econ\u00f3mica antes de 2027?<\/h2>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Por: Gunther Felix <strong>\u2013 Colaboraci\u00f3n con\u00a0<a href=\"https:\/\/icazalaw.com\/es\/expertos\/mariano-j-oteiza-diaz\/\">Mariano J. Oteiza D.<\/a>\u00a0para\u00a0<a href=\"https:\/\/lexlatin.com\/noticias\/dias-licencia-paternidad-padres-trabajadores-america-latina\">Lex Latin<\/a><\/strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un holding constituido en Panam\u00e1 que nunca tuvo oficina ni empleados, y que solo recibe dividendos de una filial en otro pa\u00eds, es precisamente uno de los tipos de estructuras alcanzados por la\u00a0<strong><a href=\"https:\/\/www.gacetaoficial.gob.pa\/storage\/gacetas\/2026\/05\/30534_B\/102942.pdf\">Ley 526<\/a><\/strong>, que modifica el C\u00f3digo Fiscal del pa\u00eds centroamericano. Ese modelo, utilizado durante a\u00f1os en cientos de estructuras patrimoniales y corporativas registradas en Panam\u00e1, deja de ser suficiente por s\u00ed solo a partir del periodo fiscal 2027, cuando entra en vigor el nuevo r\u00e9gimen de sustancia econ\u00f3mica.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 id=\"h-quien-queda-dentro-de-la-ley-526-de-panama\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-1\"><strong>\u00bfQui\u00e9n queda dentro de la Ley 526 de Panam\u00e1?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">La norma aplica a las entidades constituidas o domiciliadas en Panam\u00e1 que forman parte de un grupo multinacional y obtienen dividendos, intereses, regal\u00edas, ganancias de capital o rentas inmobiliarias del exterior. Esto significa que no todas las entidades paname\u00f1as con activos o ingresos en el exterior est\u00e1n sujetas al nuevo r\u00e9gimen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para\u00a0<a href=\"https:\/\/lexlatin.com\/abogado\/mariano-j-oteiza-diaz\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Mariano J. Oteiza D\u00edaz<\/strong><\/a>, socio de\u00a0<a href=\"https:\/\/lexlatin.com\/icaza-gonzalez-ruiz-y-aleman\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Icaza, Gonz\u00e1lez-Ruiz &amp; Alem\u00e1n<\/strong><\/a>, el mayor impacto recaer\u00e1 en las compa\u00f1\u00edas que ya contaban con oficina, personal y administraci\u00f3n en Panam\u00e1 antes de la reforma.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"355\" height=\"374\" src=\"https:\/\/icazalaw.com\/wp-content\/uploads\/2025\/11\/Mariano-J-Oteiza-Diaz.jpg\" alt=\"Mariano J. Oteiza D\u00edaz\" class=\"wp-image-26876\" style=\"aspect-ratio:0.9488510007412898;width:119px;height:auto\" srcset=\"https:\/\/icazalaw.com\/wp-content\/uploads\/2025\/11\/Mariano-J-Oteiza-Diaz.jpg 355w, https:\/\/icazalaw.com\/wp-content\/uploads\/2025\/11\/Mariano-J-Oteiza-Diaz-285x300.jpg 285w, https:\/\/icazalaw.com\/wp-content\/uploads\/2025\/11\/Mariano-J-Oteiza-Diaz-142x150.jpg 142w, https:\/\/icazalaw.com\/wp-content\/uploads\/2025\/11\/Mariano-J-Oteiza-Diaz-71x75.jpg 71w\" sizes=\"auto, (max-width:767px) 355px, 355px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-2 wp-block-paragraph\">\u00abEl mayor desaf\u00edo aplica para entidades paname\u00f1as sin sustancia actual en Panam\u00e1, que por su estructura transfronteriza conformada por entidades de diversas jurisdicciones, deban demostrar que las funciones relevantes vinculadas a las rentas pasivas de fuente extranjera se realizan efectivamente desde Panam\u00e1. La Ley 526 exige recursos humanos adecuados, instalaciones, toma de decisiones estrat\u00e9gicas, gesti\u00f3n de riesgos y gastos operativos proporcionales a la actividad desarrollada. En la pr\u00e1ctica, esto obliga a los grupos multinacionales a alinear la forma jur\u00eddica de sus estructuras con una realidad operativa verificable\u00bb, afirma.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El abogado especialista en derecho corporativo y administrativo explica que el impacto ser\u00e1 mayor en sociedades holding, entidades patrimoniales y veh\u00edculos de tenencia de activos que durante a\u00f1os operaron sin oficina propia ni empleados, ya que deber\u00e1n justificar, entidad por entidad, que cumplen con los requisitos para mantener el tratamiento fiscal previsto bajo el principio de territorialidad. Advierte, adem\u00e1s, que la ley ya fue aprobada, pero su reglamento a\u00fan est\u00e1 pendiente.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/lexlatin.com\/reportajes\/ley-526-panama-sustancia-economica-2027\" style=\"background-color:#8d0e57\">Leer art\u00edculo completo<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 exige la Ley 526 en Panam\u00e1 y qui\u00e9nes deben acreditar sustancia econ\u00f3mica antes de 2027? Por: Gunther<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":22,"featured_media":28236,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1173],"tags":[1590,963,848,800,1695],"class_list":["post-28105","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-2","tag-1590","tag-icaza-law-es","tag-mariano-oteiza-diaz-es-3","tag-panama-es","tag-sustancia-economica-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Sustancia Econ\u00f3mica en Panam\u00e1: Requisitos y Plazo 2027 - Icaza, Gonz\u00e1lez-Ruiz &amp; Alem\u00e1n<\/title>\n<meta name=\"description\" content=\"La Ley 526 exige sustancia econ\u00f3mica a entidades paname\u00f1as de grupos multinacionales con rentas pasivas del exterior. 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