{"id":28920,"date":"2026-10-12T08:00:00","date_gmt":"2026-10-12T13:00:00","guid":{"rendered":"https:\/\/icazalaw.com\/?p=28920"},"modified":"2026-10-27T17:40:34","modified_gmt":"2026-10-27T22:40:34","slug":"panama-sale-de-la-lista-negra-fiscal-de-la-ue","status":"publish","type":"post","link":"https:\/\/icazalaw.com\/es\/2026\/10\/panama-sale-de-la-lista-negra-fiscal-de-la-ue\/","title":{"rendered":"Panam\u00e1 sale de la lista negra fiscal de la UE"},"content":{"rendered":"\n<h2 id=\"h-panama-pasa-al-anexo-ii-tras-adoptar-nuevas-reglas-de-sustancia-economica\" class=\"wp-block-heading\">Panam\u00e1 pasa al Anexo II tras adoptar nuevas reglas de sustancia econ\u00f3mica<\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:26% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"960\" height=\"720\" src=\"https:\/\/icazalaw.com\/wp-content\/uploads\/2026\/10\/37.png\" alt=\"\" class=\"wp-image-28921 size-full\" srcset=\"https:\/\/icazalaw.com\/wp-content\/uploads\/2026\/10\/37.png 960w, https:\/\/icazalaw.com\/wp-content\/uploads\/2026\/10\/37-300x225.png 300w, https:\/\/icazalaw.com\/wp-content\/uploads\/2026\/10\/37-150x113.png 150w, https:\/\/icazalaw.com\/wp-content\/uploads\/2026\/10\/37-100x75.png 100w, https:\/\/icazalaw.com\/wp-content\/uploads\/2026\/10\/37-768x576.png 768w, https:\/\/icazalaw.com\/wp-content\/uploads\/2026\/10\/37-480x360.png 480w\" sizes=\"auto, (max-width:767px) 480px, (max-width:960px) 100vw, 960px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\">Mediante decisi\u00f3n del Consejo de la Uni\u00f3n Europea (ECOFIN) del 9 de octubre de 2026, Panam\u00e1 fue retirado del Anexo I de la lista de jurisdicciones no cooperadoras a efectos fiscales y trasladado al Anexo II, que agrupa a las jurisdicciones cooperadoras con compromisos pendientes. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La decisi\u00f3n reconoce la Ley 526 de 28 de mayo de 2026, reglamentada por el Decreto Ejecutivo No. 32 de 2 de septiembre de 2026, que adiciona los art\u00edculos 707-A a 707-\u00d1 al C\u00f3digo Fiscal. Esta ley establece que, a partir de 2027, las entidades constituidas o domiciliadas en Panam\u00e1 que integren un grupo multinacional y obtengan rentas pasivas de fuente extranjera deber\u00e1n acreditar sustancia econ\u00f3mica para conservar su tratamiento no gravado.<\/p>\n<\/div><\/div>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Panam\u00e1 se comprometi\u00f3 a someterse a una nueva revisi\u00f3n del Foro Global sobre Transparencia e Intercambio de Informaci\u00f3n con Fines Fiscales de la OCDE, que iniciar\u00e1 en el primer trimestre de 2027. Deber\u00e1 obtener una calificaci\u00f3n m\u00ednima de \u201campliamente conforme\u201d en intercambio de informaci\u00f3n a requerimiento, con fecha l\u00edmite el 15 de febrero de 2027. La UE revisa su lista dos veces al a\u00f1o; la pr\u00f3xima actualizaci\u00f3n est\u00e1 prevista para febrero de 2027.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Cabe se\u00f1alar que Panam\u00e1 no ha salido por completo de la lista de la Uni\u00f3n Europea. Sali\u00f3 del Anexo I, pero permanece en el Anexo II hasta que el Foro Global confirme el cumplimiento del est\u00e1ndar de intercambio de informaci\u00f3n a requerimiento.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Uno de los efectos de la salida del Anexo I es que los Estados miembros dejan de aplicar a Panam\u00e1 las medidas defensivas, principalmente fiscales, previstas para las jurisdicciones listadas. Tambi\u00e9n se levanta la restricci\u00f3n al tr\u00e1nsito de fondos de la UE por entidades paname\u00f1as. La salida de Panam\u00e1 del Anexo I permite aumentar la competitividad del pa\u00eds y promover su desarrollo econ\u00f3mico.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Panam\u00e1 pasa al Anexo II tras adoptar nuevas reglas de sustancia econ\u00f3mica Mediante decisi\u00f3n del Consejo de la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":22,"featured_media":28931,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1173],"tags":[1590,1750,1077,1076],"class_list":["post-28920","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-2","tag-1590","tag-lista-negra","tag-noticias","tag-panama-3"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.4 (Yoast SEO v28.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Panam\u00e1 sale de la lista negra fiscal de la UE - Icaza, Gonz\u00e1lez-Ruiz &amp; Alem\u00e1n Panam\u00e1 sale de la lista negra fiscal de la UE<\/title>\n<meta name=\"description\" content=\"Panam\u00e1 sale de la lista negra fiscal de la UE y pasa al Anexo II. 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