{"id":28412,"date":"2026-08-28T15:42:11","date_gmt":"2026-08-28T20:42:11","guid":{"rendered":"https:\/\/icazalaw.com\/?p=28412"},"modified":"2026-08-28T15:50:16","modified_gmt":"2026-08-28T20:50:16","slug":"ley-de-sustancia-economica-de-panama-que-significa-la-ley-526","status":"publish","type":"post","link":"https:\/\/icazalaw.com\/es\/2026\/08\/ley-de-sustancia-economica-de-panama-que-significa-la-ley-526\/","title":{"rendered":"Sustancia Econ\u00f3mica de Panam\u00e1: Qu\u00e9 Significa la Ley 526 para 2027"},"content":{"rendered":"\n

El Nuevo R\u00e9gimen de Sustancia Econ\u00f3mica: Alcance, Requisitos y Aspectos Pendientes por Definir<\/h2>\n\n\n\n
<\/div>\n\n\n
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Por: Mariano Oteiza D\u00edaz<\/a> y<\/strong> Estefan\u00eda Alem\u00e1n<\/a> <\/a> – Socios<\/strong><\/p>\n\n\n\n

La nueva ley de sustancia econ\u00f3mica de Panam\u00e1 (Ley 526, promulgada el 28 de mayo de 2026<\/strong>) entra en vigencia a partir del a\u00f1o fiscal 2027. Con ella, Panam\u00e1 cierra una brecha regulatoria que jurisdicciones como las Islas V\u00edrgenes Brit\u00e1nicas (BVI), las Islas Caim\u00e1n y Singapur ya hab\u00edan atendido a\u00f1os atr\u00e1s, en respuesta directa a la Acci\u00f3n 5 del proyecto BEPS de la OCDE contra las pr\u00e1cticas fiscales perniciosas. La Ley 526 sigue una d\u00e9cada de reformas paname\u00f1as, incluyendo registros contables obligatorios, intercambio autom\u00e1tico de informaci\u00f3n financiera y el registro de beneficiarios finales, que alinearon al pa\u00eds con los est\u00e1ndares de transparencia del GAFI y la OCDE.<\/p>\n\n\n\n

<\/div>\n\n\n\n

\u00bfA qui\u00e9n afecta?<\/h4>\n\n\n\n

La ley no es una obligaci\u00f3n general. Aplica espec\u00edficamente a las entidades paname\u00f1as que forman parte de un grupo multinacional y reciben ingresos pasivos de fuente extranjera<\/strong>, como dividendos, intereses, regal\u00edas, ganancias de capital o ingresos por bienes inmuebles. Las fundaciones de inter\u00e9s privado y las estructuras de tenencia familiar sin v\u00ednculos de propiedad transfronterizos, en general, quedan fuera de su alcance.<\/p>\n\n\n\n

Las entidades comprendidas deben demostrar sustancia econ\u00f3mica real en Panam\u00e1, incluyendo personal calificado, instalaciones adecuadas y toma de decisiones estrat\u00e9gicas realizada localmente. Aquellas que no puedan hacerlo ser\u00e1n clasificadas como entidades no calificadas y enfrentar\u00e1n una tasa fija del 15% sobre sus ingresos pasivos de fuente extranjera<\/strong>, adem\u00e1s de posibles multas e intereses conforme al C\u00f3digo Fiscal.<\/p>\n\n\n\n

<\/div>\n\n\n\n

\u00bfQu\u00e9 queda por definir?<\/h4>\n\n\n\n

Varias interrogantes seguir\u00e1n abiertas hasta que se publique el reglamento de Panam\u00e1, esperado dentro de los 90 d\u00edas siguientes a la promulgaci\u00f3n<\/strong>. Entre ellas: c\u00f3mo se definir\u00e1 la residencia fiscal, qu\u00e9 est\u00e1ndar aplicar\u00e1 a las sociedades tenedoras de participaciones puras, y c\u00f3mo se tratar\u00e1n los arreglos de tercerizaci\u00f3n con proveedores locales.<\/p>\n\n\n\n

Para familias internacionales, family offices y grupos multinacionales con entidades paname\u00f1as, entender esta ley de sustancia econ\u00f3mica de Panam\u00e1 es ahora esencial para la planificaci\u00f3n del a\u00f1o fiscal 2027.<\/p>\n\n\n\n

Lee el an\u00e1lisis completo hecho por el equipo de Private Wealth<\/strong> de Icaza, Gonz\u00e1lez-Ruiz & Alem\u00e1n<\/a><\/strong> en el cap\u00edtulo de Panam\u00e1 de la Gu\u00eda Chambers Private Wealth 2026<\/a><\/strong> y descubre c\u00f3mo la Ley 526 afecta tu estructura.<\/p>\n\n\n\n

<\/div>\n\n\n\n
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Leer An\u00e1lisis Completo<\/a><\/div>\n<\/div>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

El Nuevo R\u00e9gimen de Sustancia Econ\u00f3mica: Alcance, Requisitos y Aspectos Pendientes por Definir Por: Mariano Oteiza D\u00edaz y [\u2026]<\/span><\/p>\n","protected":false},"author":22,"featured_media":28430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1173],"tags":[1070,1139,1729,800,1412,1695],"class_list":["post-28412","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-2","tag-chambers-2","tag-estefania-aleman-3","tag-mariano-otriza-diaz","tag-panama-es","tag-private-wealth-2","tag-sustancia-economica-2"],"yoast_head":"\nSustancia Econ\u00f3mica de Panam\u00e1: Qu\u00e9 Significa la Ley 526 para 2027 - Icaza, Gonz\u00e1lez-Ruiz & Alem\u00e1n<\/title>\n<meta name=\"description\" content=\"La nueva ley de sustancia econ\u00f3mica de Panam\u00e1 (Ley 526) entra en vigencia en 2027. 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