{"id":3062,"date":"2026-05-23T12:00:16","date_gmt":"2026-05-23T17:00:16","guid":{"rendered":"https:\/\/www.edtij.com\/esp\/?p=3062"},"modified":"2026-05-23T12:01:26","modified_gmt":"2026-05-23T17:01:26","slug":"sustancia-economica-en-panama-lo-que-el-pl-641-significa-para-su-empresa","status":"publish","type":"post","link":"https:\/\/www.edtij.com\/esp\/sustancia-economica-en-panama-lo-que-el-pl-641-significa-para-su-empresa\/","title":{"rendered":"Sustancia Econ\u00f3mica en Panam\u00e1: lo que el PL 641 significa para su empresa"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3062\" class=\"elementor elementor-3062\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-30d98b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30d98b1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b9d766f\" data-id=\"b9d766f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-48dbffa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48dbffa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef2027f\" data-id=\"ef2027f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-933b8cd elementor-widget elementor-widget-html\" data-id=\"933b8cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- ============================================================\r\n  EDTIJ \u2014 Art\u00edculo: Sustancia Econ\u00f3mica \/ PL 641\r\n  Versi\u00f3n: Elementor HTML Widget\r\n  Uso: Pegar dentro de un widget \"HTML\" en Elementor.\r\n  Las fuentes se cargan desde Google Fonts.\r\n  No requiere plugins adicionales.\r\n============================================================ -->\r\n\r\n<style>\r\n.edtij-art {\r\n  font-family: 'DM Sans', 'Helvetica Neue', Arial, sans-serif;\r\n  font-weight: 300;\r\n  font-size: 17px;\r\n  line-height: 1.8;\r\n  color: #1C1C1E;\r\n  max-width: 780px;\r\n  margin: 0 auto;\r\n}\r\n\r\n.edtij-art * { box-sizing: border-box; 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Corporativo \u00b7 Panam\u00e1<\/p>\r\n\r\n  <h1 class=\"edtij-title\">Sustancia Econ\u00f3mica en Panam\u00e1: lo que el PL 641 significa para su empresa<\/h1>\r\n\r\n  <div class=\"edtij-rule\"><\/div>\r\n\r\n  <div class=\"edtij-meta\">\r\n    <span>Por Marisel Della Togna (mdellat@edtij.com)<\/span>\r\n    <span>Mayo 2026<\/span>\r\n    <span>Actualizaci\u00f3n legislativa<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"edtij-lead\">\r\n    El pasado 21 de mayo, la Comisi\u00f3n de Econom\u00eda y Finanzas de la Asamblea Nacional aprob\u00f3 en primer debate el Proyecto de Ley 641, que establece un r\u00e9gimen de sustancia econ\u00f3mica para rentas pasivas de fuente extranjera obtenidas por entidades domiciliadas en Panam\u00e1. La Asamblea tiene hasta el 5 de junio para su aprobaci\u00f3n final.\r\n  <\/div>\r\n\r\n  <p>Si se convierte en ley, el PL 641 entra en vigor en el per\u00edodo fiscal 2027, con 90 d\u00edas para reglamentaci\u00f3n. Para las empresas con estructuras paname\u00f1as que generan ingresos en el exterior, esta no es una reforma legislativa abstracta. Es una decisi\u00f3n que deber\u00e1n tomar antes de que termine el a\u00f1o.<\/p>\r\n\r\n  <h2 class=\"edtij-section\">\u00bfQu\u00e9 establece el PL 641?<\/h2>\r\n\r\n  <p>La ley aplica a entidades que forman parte de <strong>grupos multinacionales domiciliadas en Panam\u00e1<\/strong> y que perciban rentas pasivas de fuente extranjera. El \u00e1mbito comprende:<\/p>\r\n\r\n  <ul class=\"edtij-list\">\r\n    <li><span class=\"li-mark\">\u2192<\/span><span>Dividendos de subsidiarias en el exterior<\/span><\/li>\r\n    <li><span class=\"li-mark\">\u2192<\/span><span>Intereses de pr\u00e9stamos otorgados fuera del pa\u00eds<\/span><\/li>\r\n    <li><span class=\"li-mark\">\u2192<\/span><span>Regal\u00edas de origen extranjero<\/span><\/li>\r\n    <li><span class=\"li-mark\">\u2192<\/span><span>Ganancias de capital sobre activos extranjeros<\/span><\/li>\r\n    <li><span class=\"li-mark\">\u2192<\/span><span>Ingresos de bienes inmuebles ubicados fuera de Panam\u00e1<\/span><\/li>\r\n  <\/ul>\r\n\r\n  <p>La norma crea dos categor\u00edas con consecuencias fiscales radicalmente distintas:<\/p>\r\n\r\n  <div class=\"edtij-highlight\">\r\n    <div class=\"hl-label\">Las dos categor\u00edas del r\u00e9gimen<\/div>\r\n    <div class=\"edtij-cat-grid\">\r\n      <div class=\"edtij-cat-card\">\r\n        <div class=\"cc-label\">Categor\u00eda A<\/div>\r\n        <div class=\"cc-name\">Entidad Calificada<\/div>\r\n        <div class=\"cc-desc\">Demuestra sustancia econ\u00f3mica real en Panam\u00e1. Mantiene la exenci\u00f3n territorial vigente.<\/div>\r\n        <div class=\"cc-rate\">0%<\/div>\r\n      <\/div>\r\n      <div class=\"edtij-cat-card\">\r\n        <div class=\"cc-label\">Categor\u00eda B<\/div>\r\n        <div class=\"cc-name\">Entidad No Calificada<\/div>\r\n        <div class=\"cc-desc\">No acredita sustancia suficiente. Tributa sobre renta neta de fuente extranjera.<\/div>\r\n        <div class=\"cc-rate\">15%<\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <p>El cambio de <strong>renta bruta a renta neta<\/strong> como base de c\u00e1lculo para la tarifa del 15% fue una modificaci\u00f3n relevante introducida durante el primer debate. Representa una mejora t\u00e9cnica significativa para las empresas con alta estructura de costos operativos.<\/p>\r\n\r\n  <h2 class=\"edtij-section\">\u00bfQu\u00e9 significa demostrar sustancia econ\u00f3mica?<\/h2>\r\n\r\n  <p>La ley exige que la entidad acredite, respecto de cada activo generador de renta pasiva, el cumplimiento de cuatro requisitos:<\/p>\r\n\r\n  <ul class=\"edtij-list\">\r\n    <li><span class=\"li-mark\">1<\/span><span><strong>Recursos humanos calificados y remunerados en Panam\u00e1<\/strong> \u2014 personal con funciones efectivas sobre la actividad que genera los ingresos.<\/span><\/li>\r\n    <li><span class=\"li-mark\">2<\/span><span><strong>Instalaciones f\u00edsicas adecuadas en el territorio nacional<\/strong> \u2014 presencia f\u00edsica real y proporcional a la escala de operaciones.<\/span><\/li>\r\n    <li><span class=\"li-mark\">3<\/span><span><strong>Decisiones estrat\u00e9gicas y de control tomadas desde Panam\u00e1<\/strong> \u2014 las juntas directivas y los \u00f3rganos de decisi\u00f3n deben deliberar y resolver en el pa\u00eds.<\/span><\/li>\r\n    <li><span class=\"li-mark\">4<\/span><span><strong>Gastos operativos proporcionales a la actividad<\/strong> \u2014 la estructura de costos debe ser congruente con el volumen y naturaleza de los ingresos declarados.<\/span><\/li>\r\n  <\/ul>\r\n\r\n  <div class=\"edtij-note\">\r\n    <strong>Excepci\u00f3n para holdings puros:<\/strong> Las entidades que \u00fanicamente mantienen participaciones en otras empresas o bienes inmuebles sin realizar actividad comercial directa solo est\u00e1n obligadas a cumplir el primer requisito: contar con personal calificado en Panam\u00e1. Esta excepci\u00f3n puede ser determinante en el an\u00e1lisis de restructuraci\u00f3n.\r\n  <\/div>\r\n\r\n  <h2 class=\"edtij-section\">\u00bfQui\u00e9nes deben revisar su situaci\u00f3n con urgencia?<\/h2>\r\n\r\n  <p>El PL 641 es relevante para toda empresa o estructura que cumpla <em>simult\u00e1neamente<\/em> estas tres condiciones:<\/p>\r\n\r\n  <ul class=\"edtij-list\">\r\n    <li><span class=\"li-mark\">\u2713<\/span><span>Est\u00e1 constituida o domiciliada en Panam\u00e1<\/span><\/li>\r\n    <li><span class=\"li-mark\">\u2713<\/span><span>Forma parte de un grupo con presencia en m\u00e1s de una jurisdicci\u00f3n<\/span><\/li>\r\n    <li><span class=\"li-mark\">\u2713<\/span><span>Recibe dividendos, intereses, regal\u00edas u otros ingresos pasivos generados fuera de Panam\u00e1<\/span><\/li>\r\n  <\/ul>\r\n\r\n  <div class=\"edtij-note\">\r\n    La situaci\u00f3n de <strong>fundaciones de inter\u00e9s privado y fideicomisos patrimoniales<\/strong> que reciben renta pasiva del exterior est\u00e1 sujeta a interpretaci\u00f3n regulatoria que el MEF deber\u00e1 aclarar durante los 90 d\u00edas de reglamentaci\u00f3n. Estas estructuras requieren an\u00e1lisis individualizado.\r\n  <\/div>\r\n\r\n  <h2 class=\"edtij-section\">\u00bfQu\u00e9 debe hacer su empresa ahora?<\/h2>\r\n\r\n  <p>Las empresas con exposici\u00f3n al r\u00e9gimen tienen tres rutas de acci\u00f3n, cada una con implicaciones distintas en tiempo, costo y estructura:<\/p>\r\n\r\n  <div class=\"edtij-rutas\">\r\n    <div class=\"edtij-ruta\">\r\n      <div class=\"ruta-n\">I<\/div>\r\n      <div class=\"ruta-t\">Establecer sustancia real<\/div>\r\n      <div class=\"ruta-d\">Construir presencia genuina en Panam\u00e1 para mantener la exenci\u00f3n del 0%. Requiere planificaci\u00f3n operativa y de recursos humanos.<\/div>\r\n    <\/div>\r\n    <div class=\"edtij-ruta\">\r\n      <div class=\"ruta-n\">II<\/div>\r\n      <div class=\"ruta-t\">Aceptar la tarifa<\/div>\r\n      <div class=\"ruta-d\">Evaluar si el 15% sobre renta neta es fiscalmente aceptable dado el volumen de ingresos y la estructura de costos.<\/div>\r\n    <\/div>\r\n    <div class=\"edtij-ruta\">\r\n      <div class=\"ruta-n\">III<\/div>\r\n      <div class=\"ruta-t\">Restructurar operaciones<\/div>\r\n      <div class=\"ruta-d\">Reubicar actividades o estructuras hacia jurisdicciones donde ya existe presencia real y sustancia verificable.<\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <h2 class=\"edtij-section\">Fechas clave<\/h2>\r\n\r\n  <div class=\"edtij-timeline\">\r\n    <div class=\"edtij-tl-item\">\r\n      <div class=\"tl-date\">5 de junio de 2026<\/div>\r\n      <div class=\"tl-event\">Votaci\u00f3n final en Asamblea Nacional. La ley puede convertirse en norma positiva en cuesti\u00f3n de d\u00edas.<\/div>\r\n    <\/div>\r\n    <div class=\"edtij-tl-item\">\r\n      <div class=\"tl-date\">90 d\u00edas post-promulgaci\u00f3n<\/div>\r\n      <div class=\"tl-event\">Reglamentaci\u00f3n del MEF. Este per\u00edodo definir\u00e1 los criterios espec\u00edficos de \"sustancia suficiente\" con efecto pr\u00e1ctico inmediato.<\/div>\r\n    <\/div>\r\n    <div class=\"edtij-tl-item\">\r\n      <div class=\"tl-date\">Octubre 2026<\/div>\r\n      <div class=\"tl-event\">Evaluaci\u00f3n FATF\/UE \u2014 posible salida de lista gris. El PL 641 forma parte del paquete de cumplimiento que Panam\u00e1 presenta ante organismos internacionales.<\/div>\r\n    <\/div>\r\n    <div class=\"edtij-tl-item\">\r\n      <div class=\"tl-date\">Enero de 2027<\/div>\r\n      <div class=\"tl-event\">Entrada en vigor del nuevo r\u00e9gimen de sustancia econ\u00f3mica para las entidades domiciliadas en Panam\u00e1.<\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <h2 class=\"edtij-section\">El momento de la revisi\u00f3n es ahora<\/h2>\r\n\r\n  <p>La reglamentaci\u00f3n que el MEF deber\u00e1 emitir dentro de los 90 d\u00edas post-aprobaci\u00f3n determinar\u00e1 los criterios espec\u00edficos de lo que constituye \"sustancia suficiente\" en la pr\u00e1ctica. No obstante, los elementos estructurales del r\u00e9gimen son ya suficientemente claros para iniciar el an\u00e1lisis.<\/p>\r\n\r\n  <p>Las empresas que inicien su revisi\u00f3n antes de esa reglamentaci\u00f3n estar\u00e1n mejor posicionadas para tomar decisiones informadas y ejecutar los ajustes necesarios dentro de los plazos que la propia normativa impone.<\/p>\r\n\r\n  <div class=\"edtij-cta\">\r\n    <div class=\"cta-title\">En EDTIJ acompa\u00f1amos a nuestros clientes en el an\u00e1lisis de sus estructuras corporativas y patrimoniales frente a los nuevos requerimientos del PL 641.<\/div>\r\n    <div class=\"cta-body\">Si su empresa opera en Panam\u00e1 o a trav\u00e9s de una estructura paname\u00f1a con ingresos pasivos del exterior, el an\u00e1lisis no puede esperar a la reglamentaci\u00f3n.<\/div>\r\n    <div class=\"edtij-cta-links\">\r\n      <a href=\"mailto:info@edtij.com\">info@edtij.com<\/a>\r\n      <a href=\"tel:+5073406324\">+507 340-6324<\/a>\r\n      <a href=\"https:\/\/www.edtij.com\" target=\"_blank\" rel=\"noopener\">www.edtij.com<\/a>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"edtij-footer-note\">\r\n    <div class=\"fn-label\">Nota legal<\/div>\r\n    <p>Este art\u00edculo tiene car\u00e1cter informativo y no constituye asesor\u00eda legal. La informaci\u00f3n aqu\u00ed contenida refleja el estado del Proyecto de Ley 641 al momento de su publicaci\u00f3n. EDTIJ recomienda consultar con un abogado especializado para el an\u00e1lisis de situaciones espec\u00edficas.<\/p>\r\n  <\/div>\r\n\r\n<\/div>\r\n\r\n<!-- FIN DEL WIDGET EDTIJ \/ PL 641 -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>El pasado 21 de mayo, la Comisi\u00f3n de Econom\u00eda y Finanzas de la Asamblea Nacional aprob\u00f3 en primer debate el Proyecto de Ley 641, que establece un r\u00e9gimen de sustancia econ\u00f3mica para rentas pasivas de fuente extranjera obtenidas por entidades domiciliadas en Panam\u00e1. La Asamblea tiene hasta el 5 de junio para su aprobaci\u00f3n final.<\/p>\n","protected":false},"author":5,"featured_media":3061,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mantente-informado"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sustancia Econ\u00f3mica en Panam\u00e1: lo que el PL 641 significa para su empresa - EDTIJ - Abogados en Panam\u00e1<\/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:\/\/www.edtij.com\/esp\/sustancia-economica-en-panama-lo-que-el-pl-641-significa-para-su-empresa\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sustancia Econ\u00f3mica en Panam\u00e1: lo que el PL 641 significa para su empresa - EDTIJ - Abogados en Panam\u00e1\" \/>\n<meta property=\"og:description\" content=\"El pasado 21 de mayo, la Comisi\u00f3n de Econom\u00eda y Finanzas de la Asamblea Nacional aprob\u00f3 en primer debate el Proyecto de Ley 641, que establece un r\u00e9gimen de sustancia econ\u00f3mica para rentas pasivas de fuente extranjera obtenidas por entidades domiciliadas en Panam\u00e1. 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