{"id":480,"date":"2020-01-29T01:31:02","date_gmt":"2020-01-29T00:31:02","guid":{"rendered":"https:\/\/ilhlaw.com\/?p=480"},"modified":"2023-10-21T10:54:02","modified_gmt":"2023-10-21T15:54:02","slug":"intereses-por-prestamos-fiduciarios-son-deducibles","status":"publish","type":"post","link":"https:\/\/ilhlaw.com\/?p=480","title":{"rendered":"Intereses por pr\u00e9stamos fiduciarios son deducibles"},"content":{"rendered":"<p>Por muchos a\u00f1os, las personas naturales han tenido derecho a las deducciones anuales del C\u00f3digo Fiscal una vez computada la renta gravable del Impuesto sobre la Renta. Se inclu\u00edan las sumas pagadas en concepto de intereses hipotecarios. \u00bfPero qu\u00e9 pasa si el pr\u00e9stamo no est\u00e1 garantizado con Hipoteca sino con Fideicomiso?<\/p>\n<p>La ley reformatoria del r\u00e9gimen de Fideicomisos en Panam\u00e1 (Ley 21 de 2017) ha insertado el numeral 1 del art\u00edculo 709 del C\u00f3digo Fiscal, el cual ahora lee as\u00ed: \u201cLas personas naturales tendr\u00e1n derecho a las siguientes deducciones anuales: Los intereses que se paguen por raz\u00f3n de fideicomisos sobre bienes inmuebles que se constituyan con la finalidad de garantizar el repago de un pr\u00e9stamo para la adquisici\u00f3n, construcci\u00f3n, edificaci\u00f3n o mejoras de la vivienda principal de uso propio del contribuyente persona natural, \u2026, y el monto anual a deducir no exceda de quince mil balboas (B\/. 15,000.00)\u2026\u201d.<\/p>\n<p>La instituci\u00f3n del Fideicomiso es m\u00e1s vers\u00e1til que la hipoteca por un n\u00famero plural de razones, convenientes tanto para el acreedor como para el deudor. En Panam\u00e1 existen buenos Fiduciarios independientes de los bancos y financieras para realizar esta funci\u00f3n.<\/p>\n<p>En el pasado hab\u00eda renuencia al uso del Fideicomiso porque los intereses pagados no pod\u00edan ser computados como gasto deducible del impuesto sobre la renta. Pero ya esta debilidad ha sido subsanada.<\/p>\n<p>Con el fideicomiso, la casa, apartamento o finca del prestatario deudor queda registrado bajo la propiedad legal de un tercero, llamado fiduciario. En caso de incumplimiento, ya no hay que acudir a un juez con toda la problem\u00e1tica, burocracia y esfuerzo que eso conllevaba.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por muchos a\u00f1os, las personas naturales han tenido derecho a las deducciones anuales del C\u00f3digo Fiscal una vez computada la renta gravable del Impuesto sobre la Renta. Se inclu\u00edan las sumas pagadas en concepto de intereses hipotecarios. \u00bfPero qu\u00e9 pasa si el pr\u00e9stamo no est\u00e1 garantizado con Hipoteca sino con Fideicomiso? La ley reformatoria del [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":481,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","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":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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":""}},"_joinchat":[],"footnotes":""},"categories":[8],"tags":[],"class_list":["post-480","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finanzas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Intereses por pr\u00e9stamos fiduciarios son deducibles - 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=480\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Intereses por pr\u00e9stamos fiduciarios son deducibles - ILH Law\" \/>\n<meta property=\"og:description\" content=\"Por muchos a\u00f1os, las personas naturales han tenido derecho a las deducciones anuales del C\u00f3digo Fiscal una vez computada la renta gravable del Impuesto sobre la Renta. 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