{"id":28951,"date":"2026-10-09T14:30:00","date_gmt":"2026-10-09T19:30:00","guid":{"rendered":"https:\/\/icazalaw.com\/?p=28951"},"modified":"2026-11-13T12:53:47","modified_gmt":"2026-11-13T17:53:47","slug":"ley-526-de-sustancia-economica-en-panama-ventajas-y-desafios","status":"publish","type":"post","link":"https:\/\/icazalaw.com\/es\/2026\/10\/ley-526-de-sustancia-economica-en-panama-ventajas-y-desafios\/","title":{"rendered":"Ley 526 de Sustancia Econ\u00f3mica en Panam\u00e1: Ventajas y Desaf\u00edos"},"content":{"rendered":"\n

Ley 526 de Panam\u00e1: qu\u00e9 cambia con las nuevas reglas de sustancia econ\u00f3mica y el impuesto del 15 %<\/h2>\n\n\n\n
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Por: Mariano Oteiza D\u00edaz<\/a> y<\/strong> Benito Lucero para Lex Latin<\/a><\/strong><\/p>\n\n\n\n

La Ley 526 introduce requisitos de sustancia econ\u00f3mica para determinadas entidades paname\u00f1as vinculadas a grupos multinacionales; y el r\u00e9gimen condiciona el tratamiento fiscal de rentas pasivas extranjeras al cumplimiento de actividades sustantivas en el pa\u00eds.<\/p>\n\n\n\n

La Rep\u00fablica de Panam\u00e1 ha dado un paso decisivo en la modernizaci\u00f3n de su ecosistema financiero y fiscal mediante la promulgaci\u00f3n de la Ley 526 de 28 de mayo de 2026, reglamentada por el Decreto Ejecutivo 32 de septiembre de 2026. Esta normativa introduce por primera vez requisitos de sustancia econ\u00f3mica a un grupo determinado de entidades que establece la ley, un est\u00e1ndar internacional impulsado por la Uni\u00f3n Europea y la OCDE para combatir el traslado artificial de beneficios. <\/p>\n\n\n\n

A diferencia de lo que muchos tem\u00edan, la ley no elimina el hist\u00f3rico r\u00e9gimen de renta territorial de Panam\u00e1 ni crea un impuesto nuevo. En su lugar, condiciona la exoneraci\u00f3n de impuestos para las rentas pasivas de fuente extranjera (como dividendos, intereses, regal\u00edas y ganancias de capital) al cumplimiento de actividades reales dentro del territorio nacional. Es importante destacar que esta ley no aplica a todas las sociedades, sino que se enfoca exclusivamente en entidades paname\u00f1as que formen parte de un grupo multinacional. <\/p>\n\n\n\n

\u00bfCu\u00e1les son las ventajas, desventajas, el impacto en el pa\u00eds y el esquema de tributaci\u00f3n comparativo frente a otras jurisdicciones?<\/p>\n\n\n\n

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Leer articulo completo<\/a><\/div>\n<\/div>\n\n\n\n

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

Ley 526 de Panam\u00e1: qu\u00e9 cambia con las nuevas reglas de sustancia econ\u00f3mica y el impuesto del 15 [\u2026]<\/span><\/p>\n","protected":false},"author":22,"featured_media":28957,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1173],"tags":[1590,1518,1756,848],"class_list":["post-28951","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-2","tag-1590","tag-benito-lucero","tag-lex-latin","tag-mariano-oteiza-diaz-es-3"],"yoast_head":"\nLey 526 de Sustancia Econ\u00f3mica en Panam\u00e1: Ventajas y Desaf\u00edos - Icaza, Gonz\u00e1lez-Ruiz & Alem\u00e1n<\/title>\n<meta name=\"description\" content=\"Ley de sustancia econ\u00f3mica en Panam\u00e1 (Ley 526 de 2026): a qui\u00e9n aplica, requisitos, ventajas, desventajas y la tarifa del 15 % frente a otros pa\u00edses.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/icazalaw.com\/es\/2026\/10\/ley-526-de-sustancia-economica-en-panama-ventajas-y-desafios\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ley 526 de Sustancia Econ\u00f3mica en Panam\u00e1: Ventajas y Desaf\u00edos\" \/>\n<meta property=\"og:description\" content=\"Ley de sustancia econ\u00f3mica en Panam\u00e1 (Ley 526 de 2026): a qui\u00e9n aplica, requisitos, ventajas, desventajas y la tarifa del 15 % frente a otros pa\u00edses.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/icazalaw.com\/es\/2026\/10\/ley-526-de-sustancia-economica-en-panama-ventajas-y-desafios\/\" \/>\n<meta property=\"og:site_name\" content=\"Icaza, Gonz\u00e1lez-Ruiz & Alem\u00e1n\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-09T19:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-13T17:53:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/icazalaw.com\/wp-content\/uploads\/2026\/11\/52.png\" \/>\n\t<meta property=\"og:image:width\" content=\"960\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Shanandra Tescum\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Shanandra Tescum\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/icazalaw.com\\\/es\\\/2026\\\/10\\\/ley-526-de-sustancia-economica-en-panama-ventajas-y-desafios\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/icazalaw.com\\\/es\\\/2026\\\/10\\\/ley-526-de-sustancia-economica-en-panama-ventajas-y-desafios\\\/\"},\"author\":{\"name\":\"Shanandra Tescum\",\"@id\":\"https:\\\/\\\/icazalaw.com\\\/es\\\/#\\\/schema\\\/person\\\/ca4edffb44054374e2190d77cf2746e5\"},\"headline\":\"Ley 526 de Sustancia Econ\u00f3mica en Panam\u00e1: Ventajas y Desaf\u00edos\",\"datePublished\":\"2026-10-09T19:30:00+00:00\",\"dateModified\":\"2026-11-13T17:53:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/icazalaw.com\\\/es\\\/2026\\\/10\\\/ley-526-de-sustancia-economica-en-panama-ventajas-y-desafios\\\/\"},\"wordCount\":275,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/icazalaw.com\\\/es\\\/2026\\\/10\\\/ley-526-de-sustancia-economica-en-panama-ventajas-y-desafios\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/icazalaw.com\\\/wp-content\\\/uploads\\\/2026\\\/11\\\/52.png\",\"keywords\":[\"2026\",\"Benito Lucero\",\"Lex Latin\",\"Mariano Oteiza D\u00edaz\"],\"articleSection\":[\"Noticias\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/icazalaw.com\\\/es\\\/2026\\\/10\\\/ley-526-de-sustancia-economica-en-panama-ventajas-y-desafios\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/icazalaw.com\\\/es\\\/2026\\\/10\\\/ley-526-de-sustancia-economica-en-panama-ventajas-y-desafios\\\/\",\"url\":\"https:\\\/\\\/icazalaw.com\\\/es\\\/2026\\\/10\\\/ley-526-de-sustancia-economica-en-panama-ventajas-y-desafios\\\/\",\"name\":\"Ley 526 de Sustancia Econ\u00f3mica en Panam\u00e1: Ventajas y Desaf\u00edos - 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