{"id":2165,"date":"2026-09-08T06:08:41","date_gmt":"2026-09-08T11:08:41","guid":{"rendered":"https:\/\/ilhlaw.com\/?p=2165"},"modified":"2026-09-14T10:17:58","modified_gmt":"2026-09-14T15:17:58","slug":"panama-y-el-reto-de-la-sustancia-economica","status":"publish","type":"post","link":"https:\/\/ilhlaw.com\/?p=2165","title":{"rendered":"Panam\u00e1 Sigue Teniendo un Sistema de Tributaci\u00f3n Territorial"},"content":{"rendered":"<p><style>@font-face\n\t{font-family:\"Cambria Math\";\n\tpanose-1:2 4 5 3 5 4 6 3 2 4;\n\tmso-font-charset:0;\n\tmso-generic-font-family:roman;\n\tmso-font-pitch:variable;\n\tmso-font-signature:-536870145 1107305727 0 0 415 0;}p.MsoNormal, li.MsoNormal, div.MsoNormal\n\t{mso-style-unhide:no;\n\tmso-style-qformat:yes;\n\tmso-style-parent:\"\";\n\tmargin:0cm;\n\tmso-pagination:widow-orphan;\n\tfont-size:10.0pt;\n\tfont-family:\"Times New Roman\",serif;\n\tmso-fareast-font-family:\"Times New Roman\";\n\tmso-ansi-language:ES-PA;\n\tmso-fareast-language:ES-PA;}.MsoChpDefault\n\t{mso-style-type:export-only;\n\tmso-default-props:yes;\n\tfont-size:10.0pt;\n\tmso-ansi-font-size:10.0pt;\n\tmso-bidi-font-size:10.0pt;\n\tmso-font-kerning:0pt;\n\tmso-ligatures:none;\n\tmso-ansi-language:ES-PA;\n\tmso-fareast-language:ES-PA;}div.WordSection1\n\t{page:WordSection1;}<\/style>\n<\/p>\n<p style=\"margin-bottom: 11.0pt; text-align: justify; line-height: 125%;\">Panam\u00e1 mantiene, sin fisuras, uno de los reg\u00edmenes tributarios m\u00e1s competitivos y predecibles de la regi\u00f3n: El principio de territorialidad de la renta. El art\u00edculo 694 del C\u00f3digo Fiscal es categ\u00f3rico: El Impuesto sobre la Renta grava \u00fanicamente la renta que se produzca dentro del territorio de la Rep\u00fablica, <b>\u201csea cual fuere el lugar donde se perciba\u201d<\/b>. Esto significa que una sociedad an\u00f3nima o una fundaci\u00f3n de inter\u00e9s privado paname\u00f1a, cuyas operaciones se dirijan, perfeccionen o surtan efectos en el exterior, sencillamente no tributa en Panam\u00e1 sobre esa renta.<\/p>\n<p style=\"margin-bottom: 11.0pt; text-align: justify; line-height: 125%;\">El propio C\u00f3digo Fiscal desarrolla el concepto. El art\u00edculo 695 ordena deducir de la renta bruta los \u201cingresos de fuente extranjera\u201d antes de calcular la renta gravable. Y el Par\u00e1grafo 2 del art\u00edculo 694 enumera, con precisi\u00f3n de cirujano, actividades cuya renta no se considera producida en Panam\u00e1: (a) Facturar desde una oficina paname\u00f1a la venta de mercanc\u00edas que se muevan \u00fanicamente en el exterior; (b) Dirigir desde Panam\u00e1 transacciones que se perfeccionen, consuman o surtan sus efectos fuera del pa\u00eds; y (c) Distribuir dividendos originados en esas rentas extranjeras. En otras palabras: La oficina, el director o el apoderado pueden estar en Panam\u00e1; lo que importa es d\u00f3nde se consuma el negocio.<\/p>\n<p style=\"margin-bottom: 11.0pt; text-align: justify; line-height: 125%;\">Sobre esa misma l\u00f3gica de territorialidad se ha construido, en la pr\u00e1ctica corporativa y financiera, todo un cat\u00e1logo de servicios de exportaci\u00f3n cuya renta es tratada como de fuente extranjera y, por tanto, no gravable en Panam\u00e1. Entre los m\u00e1s utilizados por sociedades an\u00f3nimas locales y extraterritoriales paname\u00f1as destacan:<\/p>\n<p style=\"margin: 0cm 0cm 5.0pt 18.0pt;\">\u2022\u00a0 Exportaci\u00f3n de servicios de pr\u00e9stamo de dinero y financiamiento a deudores no residentes;<\/p>\n<p style=\"margin: 0cm 0cm 5.0pt 18.0pt;\">\u2022\u00a0 Exportaci\u00f3n de servicios de seguros y reaseguros sobre riesgos ubicados fuera de Panam\u00e1;<\/p>\n<p style=\"margin: 0cm 0cm 5.0pt 18.0pt;\">\u2022\u00a0 Administraci\u00f3n de carteras de valores e inversiones de clientes extranjeros;<\/p>\n<p style=\"margin: 0cm 0cm 5.0pt 18.0pt;\">\u2022\u00a0 Servicios de call center y centros de contacto para clientes en el exterior;<\/p>\n<p style=\"margin: 0cm 0cm 5.0pt 18.0pt;\">\u2022\u00a0 Servicios de log\u00edstica, reinvoicing y facturaci\u00f3n internacional de mercanc\u00edas que no tocan suelo paname\u00f1o;<\/p>\n<p style=\"margin: 0cm 0cm 12.0pt 18.0pt;\">\u2022\u00a0 Consultor\u00eda, tecnolog\u00eda y \u201cback office\u201d prestados desde Panam\u00e1 para operaciones y clientes extranjeros.<\/p>\n<p style=\"margin-bottom: 11.0pt; text-align: justify; line-height: 125%;\">En todos estos casos, la renta se origina, se dirige o se consume fuera de Panam\u00e1, y por eso queda fuera del objeto del impuesto.<\/p>\n<p style=\"margin-bottom: 11.0pt; text-align: justify; line-height: 125%;\">Vale la pena una nota de rigor: el mundo fiscal internacional exige cada vez m\u00e1s sustancia econ\u00f3mica real. Panam\u00e1 ya discute, de cara a exigencias como las de la lista de la Uni\u00f3n Europea, requisitos de sustancia para ciertas rentas pasivas de fuente extranjera, en reglamentaci\u00f3n de la reciente Ley 526 de 2026. Estructurar correctamente, con asesor\u00eda seria, sigue siendo indispensable.<\/p>\n<p style=\"margin-bottom: 11.0pt; text-align: justify; line-height: 125%;\">Dicho esto, pocas jurisdicciones ofrecen la combinaci\u00f3n que ofrece Panam\u00e1: Dolarizaci\u00f3n, estabilidad jur\u00eddica centenaria, una Ley 32 de 1927 sobre sociedades an\u00f3nimas y una Ley 25 de 1995 sobre fundaciones de inter\u00e9s privado que son referencia mundial, y un sistema tributario que no persigue la renta generada m\u00e1s all\u00e1 de sus fronteras. Para el empresario, el inversionista o la familia que buscan planificaci\u00f3n patrimonial, protecci\u00f3n de activos y eficiencia fiscal leg\u00edtima, constituir una sociedad an\u00f3nima o una fundaci\u00f3n de inter\u00e9s privado en Panam\u00e1 contin\u00faa siendo, en 2026, una de las decisiones estructurales m\u00e1s perspicaces disponibles en el derecho comparado. La territorialidad paname\u00f1a no es una promesa: Es letra de C\u00f3digo Fiscal, jurisprudencia consolidada y pr\u00e1ctica de siete d\u00e9cadas.\u00a0 <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Panam\u00e1 mantiene, sin fisuras, uno de los reg\u00edmenes tributarios m\u00e1s competitivos y predecibles de la regi\u00f3n: El principio de territorialidad de la renta. El art\u00edculo 694 del C\u00f3digo Fiscal es categ\u00f3rico: El Impuesto sobre la Renta grava \u00fanicamente la renta que se produzca dentro del territorio de la Rep\u00fablica, \u201csea cual fuere el lugar donde [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2201,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"page_builder":"","_joinchat":[],"footnotes":""},"categories":[49],"tags":[],"class_list":["post-2165","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporations-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Panam\u00e1 Sigue Teniendo un Sistema de Tributaci\u00f3n Territorial - ILH Law<\/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:\/\/ilhlaw.com\/?p=2165\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Panam\u00e1 Sigue Teniendo un Sistema de Tributaci\u00f3n Territorial - ILH Law\" \/>\n<meta property=\"og:description\" content=\"Panam\u00e1 mantiene, sin fisuras, uno de los reg\u00edmenes tributarios m\u00e1s competitivos y predecibles de la regi\u00f3n: El principio de territorialidad de la renta. 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