{"id":7628,"date":"2026-09-29T14:51:03","date_gmt":"2026-09-29T17:51:03","guid":{"rendered":"https:\/\/bakertillylatam.com\/?p=7628"},"modified":"2026-09-29T14:51:03","modified_gmt":"2026-09-29T17:51:03","slug":"panama-reglamenta-la-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera","status":"publish","type":"post","link":"https:\/\/bakertillylatam.com\/en\/news\/panama-reglamenta-la-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera\/","title":{"rendered":"Panam\u00e1 reglamenta la sustancia econ\u00f3mica para rentas pasivas de fuente extranjera"},"content":{"rendered":"<p>El 2 de setiembre de 2026, el Ministerio de Econom\u00eda y Finanzas de Panam\u00e1 public\u00f3 el Decreto Ejecutivo No. 32. El decreto reglamenta el r\u00e9gimen de rentas pasivas de fuente extranjera incorporado al C\u00f3digo Fiscal por la Ley 526 de 2026. Define qu\u00e9 deben demostrar las entidades paname\u00f1as que forman parte de un grupo multinacional para acreditar sustancia econ\u00f3mica: personal e instalaciones en el pa\u00eds, decisiones estrat\u00e9gicas tomadas en Panam\u00e1 y costos operativos proporcionales a su actividad.<\/p>\n<p>Las nuevas reglas aplican a los per\u00edodos fiscales que inicien a partir del 1 de enero de 2027. Sin embargo, la evidencia que se exigir\u00e1 (actas de junta, contratos, registros de personal y de gastos) se genera a lo largo de todo el per\u00edodo. Por eso conviene hacer el diagn\u00f3stico antes del cierre de 2026.<\/p>\n<p>En este documento, nuestro equipo explica:<\/p>\n<ul>\n<li>qui\u00e9n queda alcanzado y qu\u00e9 debe acreditar, requisito por requisito;<\/li>\n<li>qu\u00e9 funciones pueden tercerizarse y con qu\u00e9 l\u00edmites;<\/li>\n<li>los once bloques de informaci\u00f3n que deber\u00e1n reportarse en la declaraci\u00f3n jurada;<\/li>\n<li>el cr\u00e9dito por impuestos pagados en el exterior y la f\u00f3rmula aplicable a rentas de activos intangibles;<\/li>\n<li>cinco acciones concretas para preparar a su grupo.<\/li>\n<\/ul>\n<p><iframe style=\"width: 100%; height: 400px; border: 1px solid lightgray;\" src=\"https:\/\/heyzine.com\/flip-book\/273945ed29.html\" scrolling=\"no\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>","protected":false},"excerpt":{"rendered":"<p>El 2 de setiembre de 2026, el Ministerio de Econom\u00eda y Finanzas de Panam\u00e1 public\u00f3 el Decreto Ejecutivo No. 32. El decreto reglamenta el r\u00e9gimen de rentas pasivas de fuente extranjera incorporado al C\u00f3digo Fiscal por la Ley 526 de 2026. Define qu\u00e9 deben demostrar las entidades paname\u00f1as que forman parte de un grupo multinacional [&hellip;]<\/p>","protected":false},"author":13,"featured_media":7634,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[102,1],"tags":[],"class_list":["post-7628","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacada","category-novedades"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Panam\u00e1 reglamenta la sustancia econ\u00f3mica para rentas pasivas de fuente extranjera - Baker Tilly LATAM<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bakertillylatam.com\/en\/news\/panama-reglamenta-la-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Panam\u00e1 reglamenta la sustancia econ\u00f3mica para rentas pasivas de fuente extranjera - Baker Tilly LATAM\" \/>\n<meta property=\"og:description\" content=\"El 2 de setiembre de 2026, el Ministerio de Econom\u00eda y Finanzas de Panam\u00e1 public\u00f3 el Decreto Ejecutivo No. 32. 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Define qu\u00e9 deben demostrar las entidades paname\u00f1as que forman parte de un grupo multinacional [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bakertillylatam.com\/en\/news\/panama-reglamenta-la-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera\/\" \/>\n<meta property=\"og:site_name\" content=\"Baker Tilly LATAM\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-29T17:51:03+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/bakertillylatam.com\/wp-content\/uploads\/2026\/09\/panama.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1366\" \/>\n\t<meta property=\"og:image:height\" content=\"900\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sim\u00f3n G\u00f3mez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sim\u00f3n G\u00f3mez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/bakertillylatam.com\\\/novedades\\\/panama-reglamenta-la-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bakertillylatam.com\\\/novedades\\\/panama-reglamenta-la-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera\\\/\"},\"author\":{\"name\":\"Sim\u00f3n G\u00f3mez\",\"@id\":\"https:\\\/\\\/bakertillylatam.com\\\/#\\\/schema\\\/person\\\/faca7ea1c6ff240bab7050a11320af8e\"},\"headline\":\"Panam\u00e1 reglamenta la sustancia econ\u00f3mica para rentas pasivas de fuente extranjera\",\"datePublished\":\"2026-09-29T17:51:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/bakertillylatam.com\\\/novedades\\\/panama-reglamenta-la-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera\\\/\"},\"wordCount\":214,\"publisher\":{\"@id\":\"https:\\\/\\\/bakertillylatam.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/bakertillylatam.com\\\/novedades\\\/panama-reglamenta-la-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/bakertillylatam.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/panama.jpg\",\"articleSection\":[\"Destacada\",\"Novedades\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bakertillylatam.com\\\/novedades\\\/panama-reglamenta-la-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera\\\/\",\"url\":\"https:\\\/\\\/bakertillylatam.com\\\/novedades\\\/panama-reglamenta-la-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera\\\/\",\"name\":\"Panam\u00e1 reglamenta la sustancia econ\u00f3mica para rentas pasivas de fuente extranjera - 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