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Recognized for our
professional and academic excellence
In tax, foreign investment, foreign exchange, labor and corporate matters
Reyes Abogados has
20 years of experience
We have the ability to structure viable legal alternatives that minimize companies' tax costs.
Our Philosophy
Speed, Accuracy, Proximity, Professionalism. We provide specialized and personalized services of the highest quality
Latest Publications
26
Jun
LA CORTE CONSTITUCIONAL AVALÓ DE MANERA CONDICIONADA LA EMERGENCIA ECONÓMICA DECLARADA EN FEBRERO DE 2026. SE MANTIENE EL IMPUESTO AL PATRIMONIO A CARGO DE LAS PERSONAS JURÍDICAS
Publicado el 26 de Junio, 2026
La Sala Plena de la Corte Constitucional declaró la exequibilidad condicionada del Decreto Legislativ...
18
Jun
LA DIAN REITERA LA TARIFA DEL CERO POR CIENTO (0%) DEL IMPUESTO DE TIMBRE NACIONAL A PARTIR DEL 1.º DE ENERO DE 2026 Y LA OBLIGACIÓN DE REINTEGRAR LOS VALORES RETENIDOS ENTRE ENERO Y JUNIO DE 2026
Publicado el 18 de Junio, 2026
Mediante la Circular N.º 000004 del 12 de junio de 2026, la Dirección de Impuestos y Aduanas Nacional...
16
Jun
LA DIRECCIÓN DE APOYO FISCAL ‘‘DAF’’ RATIFICA LOS LÍMITES AL INCREMENTO DEL IMPUESTO PREDIAL UNIFICADO DERIVADO DE ACTUACIONES CATASTRALES
Publicado el 16 de Junio, 2026
Mediante el Concepto 21721 del 11 de marzo de 2026, la Dirección de Apoyo Fiscal del Ministerio de Ha...
04
Jun
NEW ECONOMIC SUBSTANCE FRAMEWORK FOR FOREIGN-SOURCE PASSIVE INCOME ESTABLISHED BY PANAMA’S LAW 526 OF 2026
Published on June 4, 2026
On May 28, 2026, the Panamanian Executive Branch enacted Law 526, which amends and supplements...
20
May
LIMITATIONS ON THE DISTRIBUTION OF PROFITS AND THE CREATION OF RESERVES IN THE PRESENCE OF LOSSES FROM PRIOR FISCAL YEARS IN SIMPLIFIED STOCK COMPANIES (S.A.S.)
Published on May 20, 2026.
The Superintendency of Companies has indicated in Official Letter 220-253814 of March 24, 2026, that...
11
May
ON THE OBLIGATION TO HAVE SUITABLE DOCUMENTS SUPPORTING TAX LIABILITIES
The Council of State, in Judgment No. 54001-23-33-000-2015-00359-01(23938), authored by Acting Justice...