BOLETÍN LEGAL – Reyes Abogados

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

June 18, 2026
Posted by Reyes abogados

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

Legal newsletter

LA DIRECCIÓN DE APOYO FISCAL ‘‘DAF’’ RATIFICA LOS LÍMITES AL INCREMENTO DEL IMPUESTO PREDIAL UNIFICADO DERIVADO DE ACTUACIONES CATASTRALES

June 16, 2026
Posted by Reyes abogados

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

Legal newsletter

NEW ECONOMIC SUBSTANCE FRAMEWORK FOR FOREIGN-SOURCE PASSIVE INCOME ESTABLISHED BY PANAMA’S LAW 526 OF 2026

June 4, 2026
Posted by Reyes abogados

Published on June 4, 2026 On May 28, 2026, the Panamanian Executive Branch enacted Law 526, which amends and supplements...

20 May

Legal newsletter

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.)

May 20, 2026
Posted by Reyes abogados

Published on May 20, 2026. The Superintendency of Companies has indicated in Official Letter 220-253814 of March 24, 2026, that...

11 May

Legal newsletter

ON THE OBLIGATION TO HAVE SUITABLE DOCUMENTS SUPPORTING TAX LIABILITIES

May 11, 2026
Posted by Reyes abogados

The Council of State, in Judgment No. 54001-23-33-000-2015-00359-01(23938), authored by Acting Justice...

06 May

Legal newsletter

INCONSISTENCY IN DIAN FORM 420. TAXPAYERS ARE REQUIRED TO INCLUDE THE TAX BASIS OF SHARES WITHIN THE TAXABLE BASE OF THE WEALTH TAX.

May 6, 2026
Posted by Reyes abogados

Published on May 6, 2026 Form 420 issued by the National Tax and Customs Directorate (DIAN) for filing ...

28 Apr

Legal newsletter

TAX CALENDAR 2026: FILING OF EXOGENOUS INFORMATION, INCOME TAX RETURN, AND WEALTH TAX RETURN

April 30, 2026
Posted by Reyes abogados

Published on April 28, 2026 The National Tax and Customs Directorate (DIAN) has established the deadlines for compliance with tax...

23 Apr

Legal newsletter

THE REDUCTION OF PROPERTY VALUATIONS AND THE PAYMENT OF PROPERTY TAX FOR THE YEAR 2026

April 23, 2026
Posted by Reyes abogados

As previously reported, the Agustín Codazzi Geographic Institute (IGAC) issued Resolution 0384 of 2026 on April 9, which allows ...

22 Apr

Legal newsletter

THE REFUND OF TAXES PAID IN COMPLIANCE WITH DECREE 1474 OF DECEMBER 29, 2025, WHICH WAS DECLARED UNCONSTITUTIONAL ON APRIL 15

April 22, 2026
Posted by Reyes abogados

Following the declaration of unconstitutionality of Decree 1474 of 2025, the Court, in Judgment C-079 of 2026, ordered the refund of the amounts

16 Apr

Legal newsletter

REVERSAL OF THE INCREASE IN CADASTRAL VALUATIONS. REGIONAL DIRECTORS OF THE AGUSTÍN CODAZZI GEOGRAPHIC INSTITUTE ARE AUTHORIZED TO REDUCE RURAL PROPERTY VALUATIONS

April 16, 2026
Posted by Reyes abogados

The Agustín Codazzi Geographic Institute (IGAC) issued Resolution 0384 of 2026 on April 14, allowing territorial offices...

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