{"id":12711,"date":"2026-09-04T17:45:21","date_gmt":"2026-09-04T22:45:21","guid":{"rendered":"https:\/\/www.lovill.com\/2026\/09\/regimen-de-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera\/"},"modified":"2026-09-04T17:56:43","modified_gmt":"2026-09-04T22:56:43","slug":"regimen-de-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera","status":"publish","type":"post","link":"https:\/\/www.lovill.com\/es\/2026\/09\/regimen-de-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera\/","title":{"rendered":"R\u00e9gimen de Sustancia Econ\u00f3mica para Rentas Pasivas de Fuente Extranjera"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ley 526 de 2026 y su reglamentaci\u00f3n mediante el Decreto Ejecutivo n.\u00ba 32 de 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Ley 526 de 2026, que estableci\u00f3 el r\u00e9gimen de sustancia econ\u00f3mica para determinadas rentas pasivas de fuente extranjera, cuenta ya con reglamentaci\u00f3n. Mediante el Decreto Ejecutivo No. 32 de 2 de septiembre de 2026, publicado en la Gaceta Oficial No. 30603-B el mismo d\u00eda, se precis\u00f3 el alcance de las condiciones de sustancia, los criterios de suficiencia y proporcionalidad, y las obligaciones de reporte y conservaci\u00f3n documental. Entre sus disposiciones destacan las siguientes:  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>Recursos humanos.<\/strong> La entidad deber\u00e1 contar con no menos de una persona calificada y remunerada en la Rep\u00fablica de Panam\u00e1, sea de forma directa o mediante un proveedor de servicios.<br><strong>Gobierno corporativo.<\/strong> La junta directiva u \u00f3rgano equivalente deber\u00e1 celebrar un m\u00ednimo de dos reuniones con presencia f\u00edsica en territorio paname\u00f1o durante cada per\u00edodo fiscal, dejando constancia documental de las decisiones adoptadas.<br><strong>L\u00edmites a la tercerizaci\u00f3n.<\/strong> Las funciones de direcci\u00f3n, administraci\u00f3n y control inherentes a la toma de decisiones estrat\u00e9gicas deber\u00e1n ser ejercidas directamente por dicho \u00f3rgano y no podr\u00e1n ser objeto de delegaci\u00f3n ni subcontrataci\u00f3n.<br><strong>Costos y gastos operativos.<\/strong> Las remuneraciones del personal y los gastos de instalaciones se consideran de forma independiente y no podr\u00e1n contabilizarse para acreditar este requisito.<br><strong>\u00c1mbito subjetivo. <\/strong>La definici\u00f3n de entidad comprende expresamente los fideicomisos y las fundaciones.<br><strong>Documentaci\u00f3n de respaldo<\/strong>. Deber\u00e1 presentarse en idioma espa\u00f1ol y conservarse por cinco a\u00f1os en el domicilio paname\u00f1o de la entidad. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>El r\u00e9gimen resulta aplicable a partir del per\u00edodo fiscal 2027. No obstante, las condiciones de sustancia deben verificarse durante dicho per\u00edodo, por lo que las decisiones en materia de estructura, personal y gobierno corporativo corresponde adoptarlas con antelaci\u00f3n. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hemos preparado un <strong>informe ejecutivo<\/strong> completo que aborda de forma integrada la Ley y su reglamentaci\u00f3n. Desc\u00e1rguelo a continuaci\u00f3n. <\/p>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:29% auto\"><figure class=\"wp-block-media-text__media\"><a href=\"https:\/\/www.lovill.com\/wp-content\/uploads\/2026\/09\/Sustancia_Economica_Reporte_Ejecutivo_LOVILL_Report.pdf\" target=\"_blank\" rel=\" noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/www.lovill.com\/wp-content\/uploads\/2026\/09\/Economic-Substance-Regime-for-Foreign-Source-Passive-Income-3-724x1024.png\" alt=\"\" class=\"wp-image-12703 size-full\" srcset=\"https:\/\/www.lovill.com\/wp-content\/uploads\/2026\/09\/Economic-Substance-Regime-for-Foreign-Source-Passive-Income-3-724x1024.png 724w, https:\/\/www.lovill.com\/wp-content\/uploads\/2026\/09\/Economic-Substance-Regime-for-Foreign-Source-Passive-Income-3-212x300.png 212w, https:\/\/www.lovill.com\/wp-content\/uploads\/2026\/09\/Economic-Substance-Regime-for-Foreign-Source-Passive-Income-3-768x1086.png 768w, https:\/\/www.lovill.com\/wp-content\/uploads\/2026\/09\/Economic-Substance-Regime-for-Foreign-Source-Passive-Income-3-1086x1536.png 1086w, https:\/\/www.lovill.com\/wp-content\/uploads\/2026\/09\/Economic-Substance-Regime-for-Foreign-Source-Passive-Income-3.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/www.lovill.com\/wp-content\/uploads\/2026\/09\/Sustancia_Economica_Reporte_Ejecutivo_LOVILL_Report.pdf\" data-type=\"link\" data-id=\"https:\/\/www.lovill.com\/wp-content\/uploads\/2026\/09\/Economic_Substance_Regime_for_Foreign-Source_Passive_Income_LOVILL_Report.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">DESCARGAR<\/a><\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ley 526 de 2026 y su reglamentaci\u00f3n mediante el Decreto Ejecutivo n.\u00ba 32 de 2026. La Ley 526 de 2026, que estableci\u00f3 el r\u00e9gimen de sustancia econ\u00f3mica para determinadas rentas pasivas de fuente extranjera, cuenta ya con reglamentaci\u00f3n. Mediante el Decreto Ejecutivo No. 32 de 2 de septiembre de 2026, publicado en la Gaceta Oficial [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12715,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[200,131],"tags":[],"class_list":["post-12711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-corporativo-y-ma","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9gimen de Sustancia Econ\u00f3mica para Rentas Pasivas de Fuente Extranjera | Lovill<\/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.lovill.com\/es\/2026\/09\/regimen-de-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gimen de Sustancia Econ\u00f3mica para Rentas Pasivas de Fuente Extranjera | Lovill\" \/>\n<meta property=\"og:description\" content=\"Ley 526 de 2026 y su reglamentaci\u00f3n mediante el Decreto Ejecutivo n.\u00ba 32 de 2026. La Ley 526 de 2026, que estableci\u00f3 el r\u00e9gimen de sustancia econ\u00f3mica para determinadas rentas pasivas de fuente extranjera, cuenta ya con reglamentaci\u00f3n. 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