{"id":2,"date":"2023-01-07T16:44:11","date_gmt":"2023-01-07T21:44:11","guid":{"rendered":"https:\/\/www.reyesaa.com\/?page_id=2"},"modified":"2026-02-18T15:49:45","modified_gmt":"2026-02-18T20:49:45","slug":"inicio","status":"publish","type":"page","link":"https:\/\/www.reyesaa.com\/en\/","title":{"rendered":"Home"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" data-vc-stretch-content=\"true\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1691441224527 vc_row-no-padding wd-rs-64d15843c96d2\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t\t\t<!-- START home REVOLUTION SLIDER 6.7.29 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_1_1_wrapper\" data-source=\"gallery\" style=\"visibility:hidden;background:transparent;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_1_1\" style=\"\" data-version=\"6.7.29\">\n\t\t\t\t\t<rs-slides style=\"overflow: hidden; position: absolute;\">\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-9\" data-title=\"Slide\" data-thumb=\"\/\/www.reyesaa.com\/wp-content\/uploads\/MG_0613-scaled-50x100.jpg\" data-in=\"o:0;col:400;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/www.reyesaa.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\" title=\"_MG_0613\" width=\"1707\" height=\"2560\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/www.reyesaa.com\/wp-content\/uploads\/MG_0613-scaled.jpg\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-9-layer-0\" \n\t\t\t\t\t\t\t\tdata-type=\"image\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r,r,r,c;xo:1010px,1010px,1010px,-1px;y:m,m,m,b;yo:-41px,-41px,-41px,4px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,20,5;l:0,0,0,6;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:1083px,1083px,1083px,485px;h:885px,885px,885px,396px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:50,50,50,13;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:150;sp:1000;sR:150;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7850;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:6;\"\n\t\t\t\t\t\t\t><img decoding=\"async\" src=\"\/\/www.reyesaa.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"shape\" class=\"tp-rs-img rs-lazyload\" width=\"973\" height=\"795\" data-lazyload=\"\/\/www.reyesaa.com\/wp-content\/uploads\/shape.webp\" data-no-retina> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-9-layer-1\" \n\t\t\t\t\t\t\t\tdata-type=\"shape\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r,r,r,c;xo:1081px,1081px,1081px,-28px;y:t,t,t,b;yo:81px,81px,81px,343px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,20,5;l:0,0,0,6;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:687px,687px,687px,300px;h:2,2,2,4px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:-50,-50,-50,-13;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:300;sp:1000;sR:300;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7700;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:7;background-color:#dcd7d1;\"\n\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-9-layer-3\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#140a24\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"xo:120px,120px,120px,93px;yo:117px,117px,117px,245px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:34,34,34,18;l:41,41,41,18;fw:600;a:center;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:727px,727px,727px,366px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:41px,41px,41px,10px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:400;sp:1000;sR:400;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7600;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:9;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>LA DIAN REITERA LA TARIFA DEL CERO POR CIENTO (0%) DEL IMPUESTO DE TIMBRE NACIONAL A PARTIR DEL 1.\u00ba DE ENERO DE 2026 Y LA OBLIGACI\u00d3N DE REINTEGRAR LOS VALORES RETENIDOS ENTRE ENERO Y JUNIO DE 2026 \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-9-layer-4\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#140a24\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"xo:36px,36px,36px,100px;yo:395px,395px,395px,332px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:33,33,33,12;l:38,38,38,17;a:center;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:844px,844px,844px,359px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"y:55px,55px,55px,8px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:500;sp:1000;sR:500;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7500;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:11;font-family:'Crimson Text';\"\n\t\t\t\t\t\t\t>Mediante la Circular N.\u00ba 000004 del 12 de junio de 2026, la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) imparti\u00f3 instrucciones a las entidades p\u00fablicas del orden nacional y territorial, organismos aut\u00f3nomos, establecimientos p\u00fablicos, empresas industriales y comerciales del Estado, sociedades de econom\u00eda mixta y dem\u00e1s agentes de retenci\u00f3n del Impuesto de Timbre Nacional para reintegrar  los valores retenidos indebidamente durante los per\u00edodos 1 a 6 de esta vigencia. \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><a\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-9-layer-5\" \n\t\t\t\t\t\t\t\tclass=\"rs-layer rev-btn\"\n\t\t\t\t\t\t\t\thref=\"https:\/\/www.reyesaa.com\/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-obligacion-de-reintegrar-los-valores-retenidos-entre-enero-y-junio-de-2026\/\" target=\"_self\"\n\t\t\t\t\t\t\t\tdata-type=\"button\"\n\t\t\t\t\t\t\t\tdata-color=\"#dcd7d1\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;xo:1327px,1327px,1327px,233px;yo:733px,733px,733px,527px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:22,22,22,10;l:35,35,35,20;fw:500;a:center;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:211px,211px,211px,116px;h:auto,auto,auto,30px;minh:0px,0px,0px,none;\"\n\t\t\t\t\t\t\t\tdata-padding=\"t:10,10,10,5;r:30,30,30,18;b:10,10,10,5;l:30,30,30,18;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:0,0,0,0px;y:0,0,0,0px;sX:0.9;sY:0.9;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"x:0,0,0,0px;y:0,0,0,0px;e:power2.inOut;st:600;sp:1000;sR:600;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7400;\"\n\t\t\t\t\t\t\t\tdata-frame_hover=\"c:#000;bgc:#fff;bor:0px,0px,0px,0px;sp:200;e:power1.inOut;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:12;background-color:#140a24;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>Saber m\u00e1s \n\t\t\t\t\t\t\t<\/a><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-9-layer-6\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#140a24\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;xo:1269px,1269px,1269px,248px;yo:16px,16px,16px,194px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:37,37,37,26;l:56,56,56,29;fw:500;a:right;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:62px,62px,62px,16px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:400;sp:1000;sR:400;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7600;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:8;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>\u00daltimas noticias \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-23\" data-title=\"Slide\" data-thumb=\"\/\/www.reyesaa.com\/wp-content\/uploads\/image00044-scaled-50x100.jpeg\" data-in=\"o:0;col:400;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/www.reyesaa.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\" title=\"image00044\" width=\"2560\" height=\"1920\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/www.reyesaa.com\/wp-content\/uploads\/image00044-scaled.jpeg\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-23-layer-0\" \n\t\t\t\t\t\t\t\tdata-type=\"image\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r,r,r,c;xo:-333px,-333px,-333px,1px;y:m,m,m,b;yo:13px,13px,13px,-35px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,20,5;l:0,0,0,6;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:1154px,1154px,1154px,481px;h:943px,943px,943px,393px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:50,50,50,13;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:150;sp:1000;sR:150;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7850;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:6;\"\n\t\t\t\t\t\t\t><img decoding=\"async\" src=\"\/\/www.reyesaa.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"shape\" class=\"tp-rs-img rs-lazyload\" width=\"973\" height=\"795\" data-lazyload=\"\/\/www.reyesaa.com\/wp-content\/uploads\/shape.webp\" data-no-retina> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-23-layer-1\" \n\t\t\t\t\t\t\t\tdata-type=\"shape\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r,r,r,c;xo:128px,128px,128px,0;y:t,t,t,b;yo:79px,79px,79px,309px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,20,5;l:0,0,0,6;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:531px,531px,531px,300px;h:2,2,2,2px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:-50,-50,-50,-13;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:300;sp:1000;sR:300;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7700;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:7;background-color:#dcd7d1;\"\n\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-23-layer-2\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#140a24\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;xo:24px,24px,24px,72px;yo:84px,84px,84px,277px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:35,35,35,18;l:41,41,41,18;fw:500;a:center;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:786px,786px,786px,395px;h:230px,230px,230px,auto;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:-59px,-59px,-59px,-15px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:300;sp:1000;sR:300;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7700;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:9;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>LA DIRECCI\u00d3N DE APOYO FISCAL \u2018\u2018DAF\u2019\u2019 RATIFICA LOS L\u00cdMITES AL INCREMENTO DEL IMPUESTO PREDIAL UNIFICADO DERIVADO DE ACTUACIONES CATASTRALES \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-23-layer-3\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#140a24\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;xo:37px,37px,37px,75px;yo:224px,224px,224px,348px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:31,31,31,29;l:34,34,34,29;fw:500;a:right;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:60px,60px,60px,16px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:400;sp:1000;sR:400;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7600;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:8;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-23-layer-4\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#140a24\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;xo:16px,16px,16px,108px;yo:334px,334px,334px,329px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:28,28,28,13;l:32,32,32,18;a:center;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:750px,750px,750px,334px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"y:44px,44px,44px,11px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:500;sp:1000;sR:500;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7500;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:10;font-family:'Crimson Text';\"\n\t\t\t\t\t\t\t>Mediante el Concepto 21721 del 11 de marzo de 2026, la Direcci\u00f3n de Apoyo Fiscal del Ministerio de Hacienda y Cr\u00e9dito P\u00fablico (DAF) respondi\u00f3 una consulta formulada por la Secretar\u00eda de Hacienda del municipio de Chin\u00e1cota (Norte de Santander) en relaci\u00f3n con los l\u00edmites legales al incremento del Impuesto Predial Unificado (IPU). \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><a\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-23-layer-5\" \n\t\t\t\t\t\t\t\tclass=\"rs-layer rev-btn\"\n\t\t\t\t\t\t\t\thref=\"https:\/\/www.reyesaa.com\/la-direccion-de-apoyo-fiscal-daf-ratifica-los-limites-al-incremento-del-impuesto-predial-unificado-derivado-de-actuaciones-catastrales\/\" target=\"_self\"\n\t\t\t\t\t\t\t\tdata-type=\"button\"\n\t\t\t\t\t\t\t\tdata-color=\"#dcd7d1\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;xo:272px,272px,272px,234px;yo:547px,547px,547px,524px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:25,25,25,10;l:40,40,40,19;fw:500;a:center;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:231,231,231,99;h:auto,auto,auto,29px;minh:0,0,0,none;\"\n\t\t\t\t\t\t\t\tdata-padding=\"t:12,12,12,5;r:35,35,35,17;b:12,12,12,5;l:35,35,35,17;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"sX:0.9;sY:0.9;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"e:power2.inOut;st:600;sp:1000;sR:600;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7400;\"\n\t\t\t\t\t\t\t\tdata-frame_hover=\"c:#000;bgc:#fff;bor:0px,0px,0px,0px;sp:200;e:power1.inOut;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:11;background-color:#140a24;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>Saber m\u00e1s \n\t\t\t\t\t\t\t<\/a><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-23-layer-21\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#140a24\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;xo:234px,234px,234px,165px;yo:16px,16px,16px,227px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:37,37,37,26;l:56,56,56,29;fw:500;a:right;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:62px,62px,62px,16px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:400;sp:1000;sR:400;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7600;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:8;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>\u00daltimas noticias \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-1\" data-title=\"Slide\" data-thumb=\"\/\/www.reyesaa.com\/wp-content\/uploads\/image00044-scaled-50x100.jpeg\" data-in=\"o:0;col:400;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/www.reyesaa.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\" title=\"image00044\" width=\"2560\" height=\"1920\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/www.reyesaa.com\/wp-content\/uploads\/image00044-scaled.jpeg\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-1-layer-0\" \n\t\t\t\t\t\t\t\tdata-type=\"image\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r,r,r,c;xo:-309px,-309px,-309px,1px;y:m,m,m,b;yo:-74px,-74px,-74px,-35px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,20,5;l:0,0,0,6;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:1154px,1154px,1154px,481px;h:943px,943px,943px,393px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:50,50,50,13;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:150;sp:1000;sR:150;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7850;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:6;\"\n\t\t\t\t\t\t\t><img decoding=\"async\" src=\"\/\/www.reyesaa.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"shape\" class=\"tp-rs-img rs-lazyload\" width=\"973\" height=\"795\" data-lazyload=\"\/\/www.reyesaa.com\/wp-content\/uploads\/shape.webp\" data-no-retina> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-1-layer-1\" \n\t\t\t\t\t\t\t\tdata-type=\"shape\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r,r,r,c;xo:43px,43px,43px,35px;y:t,t,t,b;yo:81px,81px,81px,304px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,20,5;l:0,0,0,6;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:531px,531px,531px,300px;h:2,2,2,2px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:-50,-50,-50,-13;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:300;sp:1000;sR:300;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7700;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:7;background-color:#dcd7d1;\"\n\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-1-layer-2\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#140a24\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;xo:4px,4px,4px,53px;y:m;yo:-198px,-198px,-198px,322px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:29,29,29,18;l:34,34,34,18;fw:500;a:center,center,center,right;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:834px,834px,834px,395px;h:133px,133px,133px,auto;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:-49px,-49px,-49px,-15px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:300;sp:1000;sR:300;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7700;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:9;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>NUEVO MARCO DE SUSTANCIA ECON\u00d3MICA PARA RENTAS PASIVAS DE FUENTE EXTRANJERA ESTABLECE LA LEY 526 DE 2026 DE PANAM\u00c1 \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-1-layer-3\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#140a24\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;xo:37px,37px,37px,75px;yo:224px,224px,224px,348px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:31,31,31,29;l:34,34,34,29;fw:500;a:right;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:60px,60px,60px,16px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:400;sp:1000;sR:400;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7600;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:8;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-1-layer-4\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#140a24\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;xo:43px,43px,43px,53px;yo:304px,304px,304px,387px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:34,34,34,15;l:39,39,39,21;a:center;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:723,723,723,384px;h:208px,208px,208px,auto;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"y:53px,53px,53px,13px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:500;sp:1000;sR:500;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7500;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:10;font-family:'Crimson Text';\"\n\t\t\t\t\t\t\t>Se sancion\u00f3 la Ley 526, la cual modifica y adiciona el C\u00f3digo Fiscal Paname\u00f1o espec\u00edficamente en materia de impuesto sobre la renta y de la sustancia econ\u00f3mica para las sociedades paname\u00f1as.  \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><a\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-1-layer-5\" \n\t\t\t\t\t\t\t\tclass=\"rs-layer rev-btn\"\n\t\t\t\t\t\t\t\thref=\"https:\/\/www.reyesaa.com\/nuevo-marco-de-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera-establece-la-ley-526-de-2026-de-panama\/\" target=\"_self\"\n\t\t\t\t\t\t\t\tdata-type=\"button\"\n\t\t\t\t\t\t\t\tdata-color=\"#dcd7d1\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;xo:288px,288px,288px,174px;yo:559px,559px,559px,557px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:25,25,25,14;l:40,40,40,27;fw:500;a:center;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:231,231,231,140;h:auto,auto,auto,41px;minh:0,0,0,none;\"\n\t\t\t\t\t\t\t\tdata-padding=\"t:12,12,12,7;r:35,35,35,24;b:12,12,12,7;l:35,35,35,24;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"sX:0.9;sY:0.9;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"e:power2.inOut;st:600;sp:1000;sR:600;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7400;\"\n\t\t\t\t\t\t\t\tdata-frame_hover=\"c:#000;bgc:#fff;bor:0px,0px,0px,0px;sp:200;e:power1.inOut;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:11;background-color:#140a24;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>Saber m\u00e1s \n\t\t\t\t\t\t\t<\/a><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-1-layer-21\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#140a24\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;xo:42px,42px,42px,58px;yo:18px,18px,18px,255px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:37,37,37,26;l:56,56,56,29;fw:500;a:right;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:62px,62px,62px,16px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:400;sp:1000;sR:400;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7600;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:8;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>\u00daltimas noticias \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-30\" data-title=\"Slide\" data-thumb=\"\/\/www.reyesaa.com\/wp-content\/uploads\/ing-50x100.png\" data-in=\"o:0;\" data-out=\"a:false;\" data-mediafilter=\"lark\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/www.reyesaa.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\" title=\"ing\" width=\"1200\" height=\"1200\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/www.reyesaa.com\/wp-content\/uploads\/ing.png\" data-bg=\"f:contain;\" data-no-retina>\n<!---->\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-25\" data-title=\"Slide\" data-thumb=\"\/\/www.reyesaa.com\/wp-content\/uploads\/BANDA-3-50x100.png\" data-in=\"o:0;\" data-out=\"a:false;\" data-mediafilter=\"lark\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/www.reyesaa.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\" title=\"BANDA 3\" width=\"1200\" height=\"1200\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/www.reyesaa.com\/wp-content\/uploads\/BANDA-3.png\" data-bg=\"f:contain;\" data-no-retina>\n<!---->\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-21\" data-title=\"Slide\" data-thumb=\"\/\/www.reyesaa.com\/wp-content\/uploads\/Pink-and-White-Illustrative-Happy-Valentines-Day-Facebook-Cover-4-50x100.png\" data-in=\"o:0;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/www.reyesaa.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\" title=\"Pink and White Illustrative Happy Valentine\u2019s Day Facebook Cover (4)\" width=\"2665\" height=\"1502\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/www.reyesaa.com\/wp-content\/uploads\/Pink-and-White-Illustrative-Happy-Valentines-Day-Facebook-Cover-4.png\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-21-layer-18\" \n\t\t\t\t\t\t\t\tdata-type=\"image\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"xo:157px,157px,157px,40px;yo:45px,45px,45px,62px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,20,5;l:0,0,0,6;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:357px,357px,357px,209px;h:300px,300px,300px,176px;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:6;\"\n\t\t\t\t\t\t\t><img decoding=\"async\" src=\"\/\/www.reyesaa.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\" class=\"tp-rs-img rs-lazyload\" width=\"1072\" height=\"900\" data-lazyload=\"\/\/www.reyesaa.com\/wp-content\/uploads\/Reyes-Rodriguez-Monica.jpg\" data-no-retina> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-21-layer-19\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"xo:85px,85px,85px,40px;yo:420px,420px,420px,273px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:50,50,50,28;l:60,60,60,36;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:auto,auto,auto,364px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:0,0,0,0px;y:0,0,0,0px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"x:0,0,0,0px;y:0,0,0,0px;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:8;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>Clasificados en Chambers \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-21-layer-20\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"xo:89px,89px,89px,38px;yo:501px,501px,501px,330px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:23,23,23,15;l:35,35,35,24;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:601px,601px,601px,438px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:0,0,0,0px;y:0,0,0,0px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"x:0,0,0,0px;y:0,0,0,0px;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:7;font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>Como una de las principales firmas de abogados en Am\u00e9rica Latina \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><a\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-21-layer-22\" \n\t\t\t\t\t\t\t\tclass=\"rs-layer rev-btn\"\n\t\t\t\t\t\t\t\thref=\"\/reconocimientos\/\" target=\"_self\"\n\t\t\t\t\t\t\t\tdata-type=\"button\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"xo:128px,128px,128px,39px;yo:615px,615px,615px,413px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:17;l:40,40,40,38;fw:500;\"\n\t\t\t\t\t\t\t\tdata-dim=\"minh:0px,0px,0px,none;\"\n\t\t\t\t\t\t\t\tdata-padding=\"r:25;l:25;\"\n\t\t\t\t\t\t\t\tdata-border=\"bos:solid;boc:rgba(255,255,255,0.35);bow:1px,1px,1px,1px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"x:0,0,0,0px;y:0,0,0,0px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"x:0,0,0,0px;y:0,0,0,0px;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;\"\n\t\t\t\t\t\t\t\tdata-frame_hover=\"bgc:rgba(0,0,0,0);boc:rgba(255,255,255,0.75);bor:0px,0px,0px,0px;bos:solid;bow:1px,1px,1px,1px;e:power1.inOut;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:9;background-color:rgba(0,0,0,0);font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>Ver m\u00e1s reconocimientos \n\t\t\t\t\t\t\t<\/a><!--\n\n\t\t\t\t\t\t\t--><a\n\t\t\t\t\t\t\t\tid=\"slider-1-slide-21-layer-24\" \n\t\t\t\t\t\t\t\tclass=\"rs-layer rev-btn\"\n\t\t\t\t\t\t\t\thref=\"\/contactenos\/\" target=\"_self\"\n\t\t\t\t\t\t\t\tdata-type=\"button\"\n\t\t\t\t\t\t\t\tdata-color=\"#000000\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"xo:430px,430px,430px,320px;yo:620px,620px,620px,419px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:19,19,19,15;l:41,41,41,33;fw:500;\"\n\t\t\t\t\t\t\t\tdata-dim=\"minh:0,0,0,none;\"\n\t\t\t\t\t\t\t\tdata-padding=\"r:26;l:26;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;\"\n\t\t\t\t\t\t\t\tdata-frame_hover=\"c:#fff;bgc:#000;bor:0px,0px,0px,0px;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:10;background-color:rgba(255,255,255,1);font-family:'Montserrat';\"\n\t\t\t\t\t\t\t>Contactar \n\t\t\t\t\t\t\t<\/a><!--\n-->\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t<\/rs-slides>\n\t\t\t\t\t<rs-static-layers><!--\n\t\t\t\t\t--><\/rs-static-layers>\n\t\t\t\t<\/rs-module>\n\t\t\t\t<script>\n\t\t\t\t\tsetREVStartSize({c: 'rev_slider_1_1',rl:[1240,1240,1240,480],el:[795,795,795,570],gw:[1920,1920,1920,560],gh:[795,795,795,570],type:'standard',justify:'',layout:'fullwidth',mh:\"0\"});if (window.RS_MODULES!==undefined && window.RS_MODULES.modules!==undefined && window.RS_MODULES.modules[\"revslider11\"]!==undefined) {window.RS_MODULES.modules[\"revslider11\"].once = false;window.revapi1 = undefined;if (window.RS_MODULES.checkMinimal!==undefined) window.RS_MODULES.checkMinimal()}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n<\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><div id=\"servicios\" data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1691562582035 vc_row-has-fill wd-bg-center-top wd-rs-64d3324eca4e0\"><div class=\"wpb_column vc_column_container vc_col-sm-12 wd-rs-64d1999db83a1\"><div class=\"vc_column-inner vc_custom_1691457967323\"><div class=\"wpb_wrapper\">\t\t\t<link rel=\"stylesheet\" id=\"wd-section-title-css\" href=\"https:\/\/www.reyesaa.com\/wp-content\/themes\/woodmart\/css\/parts\/el-section-title.min.css?ver=7.4.3\" type=\"text\/css\" media=\"all\" \/> \t\t\t\t\t\t<link rel=\"stylesheet\" id=\"wd-mod-highlighted-text-css\" href=\"https:\/\/www.reyesaa.com\/wp-content\/themes\/woodmart\/css\/parts\/mod-highlighted-text.min.css?ver=7.4.3\" type=\"text\/css\" media=\"all\" \/> \t\t\t\n\t\t<div id=\"wd-64de36e4b24a2\" class=\"title-wrapper wd-wpb set-mb-s reset-last-child  wd-rs-64de36e4b24a2 wd-title-color-default wd-title-style-default text-left vc_custom_1692284397311 wd-underline-colored\">\n\t\t\t\n\t\t\t<div class=\"liner-continer\">\n\t\t\t\t<h2 class=\"woodmart-title-container title  wd-font-weight-400 wd-fontsize-xxl\" >\u00c1reas de Pr\u00e1ctica<\/h2>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\n\t\t<div class=\"vc_empty_space\"   style=\"height: 80px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1691460681939 vc_column-gap-20 wd-rs-64d1a44536065\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\t\t\t<link rel=\"stylesheet\" id=\"wd-text-block-css\" href=\"https:\/\/www.reyesaa.com\/wp-content\/themes\/woodmart\/css\/parts\/el-text-block.min.css?ver=7.4.3\" type=\"text\/css\" media=\"all\" \/> \t\t\t\t\t<div id=\"wd-64de374bf081e\" class=\"wd-text-block wd-wpb reset-last-child wd-rs-64de374bf081e text-left font-primary  hover-item\">\n\t\t\t<p><a href=\"https:\/\/www.reyesaa.com\/servicios-1\/#1\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Derecho-tributario-planeacion-fiscal-internacional.png\" alt=\"Derecho tributario &amp; planeaci\u00f3n fiscal internacional\" width=\"100\" height=\"100\" \/><\/a><\/p>\n<h4 class=\"info-box-title title wd-font-weight-400 box-title-style-default font-text wd-fontsize-xl\"><a href=\"https:\/\/www.reyesaa.com\/servicios-1\/#1\">Derecho Tributario &amp; Planeaci\u00f3n Fiscal Internacional<\/a><\/h4>\n\t\t<\/div>\n\t\t<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\t\t<div id=\"wd-64de37645b028\" class=\"wd-text-block wd-wpb reset-last-child wd-rs-64de37645b028 text-left font-primary  hover-item\">\n\t\t\t<p><a href=\"https:\/\/www.reyesaa.com\/servicios-2\/#5\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Gestion-de-patrimonio-de-clientes-privados.png\" alt=\"Gesti\u00f3n de patrimonio de clientes privados\" width=\"100\" height=\"100\" \/><\/a><\/p>\n<h4 class=\"info-box-title title wd-font-weight-400 box-title-style-default font-text wd-fontsize-xl\"><a href=\"https:\/\/www.reyesaa.com\/servicios-2\/#5\">Gesti\u00f3n de Patrimonio de Clientes Privados<\/a><\/h4>\n\t\t<\/div>\n\t\t<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\t\t<div id=\"wd-64de3772ae1a0\" class=\"wd-text-block wd-wpb reset-last-child wd-rs-64de3772ae1a0 text-left font-primary  hover-item\">\n\t\t\t<p><a href=\"https:\/\/www.reyesaa.com\/servicios-2\/#6\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Derecho-corporativo-comercial-civil.png\" alt=\"Derecho corporativo, comercial &amp; civil\" width=\"100\" height=\"100\" \/><\/a><\/p>\n<h4 class=\"info-box-title title wd-font-weight-400 box-title-style-default font-text wd-fontsize-xl\"><a href=\"https:\/\/www.reyesaa.com\/servicios-2\/#6\">Derecho Corporativo, Comercial &amp; Civil<\/a><\/h4>\n\t\t<\/div>\n\t\t<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\t\t<div id=\"wd-64de37808e39c\" class=\"wd-text-block wd-wpb reset-last-child wd-rs-64de37808e39c text-left font-primary  hover-item\">\n\t\t\t<p><a href=\"https:\/\/www.reyesaa.com\/servicios-2\/#7\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Derecho-laboral-y-migratorio.png\" alt=\"Derecho laboral y migratorio\" width=\"100\" height=\"100\" \/><\/a><\/p>\n<h4 class=\"info-box-title title wd-font-weight-400 box-title-style-default font-text wd-fontsize-xl\"><a href=\"https:\/\/www.reyesaa.com\/servicios-2\/#7\">Derecho Laboral y Migratorio<\/a><\/h4>\n\t\t<\/div>\n\t\t<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1691460689498 vc_column-gap-20 wd-rs-64d1a44c84eb7\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\t\t<div id=\"wd-64de378d96c98\" class=\"wd-text-block wd-wpb reset-last-child wd-rs-64de378d96c98 text-left font-primary  hover-item\">\n\t\t\t<p><a href=\"https:\/\/www.reyesaa.com\/servicios-1\/#4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-27\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Derecho-cambiario-e-inversion-extranjera.png\" alt=\"Derecho cambiario e inversi\u00f3n extranjera\" width=\"100\" height=\"100\" \/><\/a><\/p>\n<h4 class=\"info-box-title title wd-font-weight-400 box-title-style-default font-text wd-fontsize-xl\"><a href=\"https:\/\/www.reyesaa.com\/servicios-1\/#4\">Derecho Cambiario e Inversi\u00f3n Extranjera<\/a><\/h4>\n\t\t<\/div>\n\t\t<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\t\t<div id=\"wd-64de379c04ddc\" class=\"wd-text-block wd-wpb reset-last-child wd-rs-64de379c04ddc text-left font-primary  hover-item\">\n\t\t\t<p><a href=\"https:\/\/www.reyesaa.com\/servicios-2\/#8\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Fusiones-adquisiciones.png\" alt=\"Fusiones &amp; adquisiciones\" width=\"100\" height=\"100\" \/><\/a><\/p>\n<h4 class=\"info-box-title title wd-font-weight-400 box-title-style-default font-text wd-fontsize-xl\"><a href=\"https:\/\/www.reyesaa.com\/servicios-2\/#8\">Fusiones &amp; Adquisiciones<\/a><\/h4>\n\t\t<\/div>\n\t\t<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\t\t<div id=\"wd-64de37a45f271\" class=\"wd-text-block wd-wpb reset-last-child wd-rs-64de37a45f271 text-left font-primary  hover-item\">\n\t\t\t<p><a href=\"https:\/\/www.reyesaa.com\/servicios-1\/#2\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Derecho-tributario-nacional.png\" alt=\"Derecho tributario nacional\" width=\"100\" height=\"100\" \/><\/a><\/p>\n<h4 class=\"info-box-title title wd-font-weight-400 box-title-style-default font-text wd-fontsize-xl\"><a href=\"https:\/\/www.reyesaa.com\/servicios-1\/#2\">Derecho Tributario Nacional<\/a><\/h4>\n\t\t<\/div>\n\t\t<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\t\t<div id=\"wd-64de37ae5b7ae\" class=\"wd-text-block wd-wpb reset-last-child wd-rs-64de37ae5b7ae text-left font-primary  hover-item\">\n\t\t\t<p><a href=\"https:\/\/www.reyesaa.com\/servicios-3\/#9\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Derecho-inmobiliario-de-finca-raiz.png\" alt=\"Derecho inmobiliario &amp; de finca ra\u00edz\" width=\"100\" height=\"100\" \/><\/a><\/p>\n<h4 class=\"info-box-title title wd-font-weight-400 box-title-style-default font-text wd-fontsize-xl\"><a href=\"https:\/\/www.reyesaa.com\/servicios-3\/#9\">Derecho Inmobiliario &amp; de Finca Ra\u00edz<\/a><\/h4>\n\t\t<\/div>\n\t\t<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1691460698826 vc_column-gap-20 wd-rs-64d1a45577c40\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\t\t<div id=\"wd-64de37c004568\" class=\"wd-text-block wd-wpb reset-last-child wd-rs-64de37c004568 text-left font-primary  hover-item\">\n\t\t\t<p><a href=\"https:\/\/www.reyesaa.com\/servicios-3\/#10\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-36\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Solucion-de-controversias.png\" alt=\"Soluci\u00f3n de controversias\" width=\"100\" height=\"100\" \/><\/a><\/p>\n<h4 class=\"info-box-title title wd-font-weight-400 box-title-style-default font-text wd-fontsize-xl\"><a href=\"https:\/\/www.reyesaa.com\/servicios-3\/#10\">Soluci\u00f3n de Controversias<\/a><\/h4>\n\t\t<\/div>\n\t\t<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\t\t<div id=\"wd-64de37c82414a\" class=\"wd-text-block wd-wpb reset-last-child wd-rs-64de37c82414a text-left font-primary  hover-item\">\n\t\t\t<p><a href=\"https:\/\/www.reyesaa.com\/servicios-3\/#11\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-35\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Propiedad-intelectual-marcas-patentes.png\" alt=\"Propiedad intelectual, marcas &amp; patentes\" width=\"100\" height=\"100\" \/><\/a><\/p>\n<h4 class=\"info-box-title title wd-font-weight-400 box-title-style-default font-text wd-fontsize-xl\"><a href=\"https:\/\/www.reyesaa.com\/servicios-3\/#11\">Propiedad Intelectual, Marcas &amp; Patentes<\/a><\/h4>\n\t\t<\/div>\n\t\t<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\t\t<div id=\"wd-64de37d4da355\" class=\"wd-text-block wd-wpb reset-last-child wd-rs-64de37d4da355 text-left font-primary  hover-item\">\n\t\t\t<p><a href=\"https:\/\/www.reyesaa.com\/servicios-1\/#3\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Derecho-ambiental-tributario.png\" alt=\"Derecho ambiental tributario\" width=\"100\" height=\"100\" \/><\/a><\/p>\n<h4 class=\"info-box-title title wd-font-weight-400 box-title-style-default font-text wd-fontsize-xl\"><a href=\"https:\/\/www.reyesaa.com\/servicios-1\/#3\">Derecho<\/a><br \/>\n<a href=\"https:\/\/www.reyesaa.com\/servicios-1\/#3\">Ambiental Tributario<\/a><\/h4>\n\t\t<\/div>\n\t\t<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><div class=\"vc_empty_space\"   style=\"height: 80px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12 vc_col-has-fill wd-enabled-flex wd-rs-64d1a7506fa6e\"><div class=\"vc_column-inner vc_custom_1691461484914\"><div class=\"wpb_wrapper\">\n\t\t<div id=\"wd-64d1a5c34a41a\" class=\"title-wrapper wd-wpb set-mb-s reset-last-child  wd-rs-64d1a5c34a41a wd-title-color-default wd-title-style-default text-center vc_custom_1691461074190 wd-underline-colored\">\n\t\t\t\n\t\t\t<div class=\"liner-continer\">\n\t\t\t\t<h3 class=\"woodmart-title-container title  wd-font-weight-400 wd-fontsize-xxl\" >No te pierdas ninguna novedad<\/h3>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\n\t\t\t\t<div id=\"wd-64d1a73583529\" class=\"wd-text-block wd-wpb reset-last-child inline-element wd-rs-64d1a73583529 text-left wd-font-weight-400 wd-fontsize-l vc_custom_1691461436285\">\n\t\t\t<p>Suscr\u00edbete a nuestro bolet\u00edn para mantenerte al d\u00eda de todas nuestras noticias<\/p>\n\t\t<\/div>\n\t\t<div id=\"wd-64d4bfe6809e0\" class=\" wd-rs-64d4bfe6809e0  wd-button-wrapper text-center inline-element\"><a href=\"\/suscribete-a-nuestro-boletin\/\" title=\"\" class=\"btn btn-scheme-custom btn-scheme-hover-custom btn-style-bordered btn-style-semi-round btn-size-default\">Suscribirse<\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" data-vc-stretch-content=\"true\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1691465919433 vc_row-no-padding wd-rs-64d1b8b9e8ed9\"><div class=\"wpb_column vc_column_container vc_col-sm-12 wd-rs-64d1b8c20dfa4\"><div class=\"vc_column-inner vc_custom_1691465926539\"><div class=\"wpb_wrapper\">\t\t\t<rs-module-wrap id=\"rev_slider_error_2_wrapper\">\n\t\t\t\t<rs-module id=\"rev_slider_error_2\">\n\t\t\t\t\t<div class=\"rs_error_message_box\">\n\t\t\t\t\t\t<div class=\"rs_error_message_oops\">There is nothing to show here!<\/div>\n\t\t\t\t\t\t<div class=\"rs_error_message_content\">Slider with alias reyes not found.<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/rs-module>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<script>\n\t\t\t\tvar rs_eslider = document.getElementById(\"rev_slider_error_2\");\n\t\t\t\trs_eslider.style.display = \"none\";\n\t\t\t\tconsole.log(\"Slider with alias reyes not found.\");\n\t\t\t<\/script>\n<\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1691466351644 vc_row-has-fill wd-rs-64d1ba62723ad\"><div class=\"wpb_column vc_column_container vc_col-sm-12 wd-rs-64d1ba7484e4e\"><div class=\"vc_column-inner 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corporativa<\/div>\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\n\t\t<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4 vc_col-has-fill wd-rs-64d1c167b5ff7\"><div class=\"vc_column-inner vc_custom_1691468156158\"><div class=\"wpb_wrapper\">\n\t\t<div id=\"wd-699624b4e4235\" class=\"title-wrapper wd-wpb set-mb-s reset-last-child  wd-rs-699624b4e4235 wd-title-color-default wd-title-style-default text-center vc_custom_1771447597546 wd-underline-colored\">\n\t\t\t\n\t\t\t<div class=\"liner-continer\">\n\t\t\t\t<h4 class=\"woodmart-title-container title  wd-font-weight-500 wd-fontsize-l\" >Reyes Abogados cuenta<br \/>\ncon 20 a\u00f1os de trayectoria<br \/>\n<\/h4>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"title-after_title  set-cont-mb-s reset-last-child  wd-fontsize-xs\">Poseemos la habilidad para estructurar alternativas legales viables que minimicen los costos impositivos de las 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SE MANTIENE EL IMPUESTO AL PATRIMONIO A CARGO DE LAS PERSONAS JUR\u00cdDICAS<\/a>\n\t\t\t\t<\/h3>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"entry-meta wd-entry-meta\">\n\t\t\t\t\t\t\t\t<ul class=\"entry-meta-list\">\n\t\t\t\t\t\t\t\t\t<li class=\"modified-date\">\n\t\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2026-06-26T15:48:32-05:00\">\n\t\t\tJune 26, 2026\t\t<\/time>\n\t\t\t\t\t\t\t<\/li>\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"meta-author\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span>Posted by<\/span>\n\t\t\n\t\t\t\t\t\t\t\n\t\t<a href=\"https:\/\/www.reyesaa.com\/en\/author\/reyes_web\/\" rel=\"author\">\n\t\t\t<span class=\"vcard author author_name\">\n\t\t\t\t<span class=\"fn\">Reyes abogados<\/span>\n\t\t\t<\/span>\n\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div><!-- .entry-meta -->\n\n\t\t\t\t\t\t\t\t\t<div class=\"hovered-social-icons wd-tltp wd-tltp-top\">\n\t\t\t\t\t\t<div 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href=\"https:\/\/www.reyesaa.com\/en\/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-obligacion-de-reintegrar-los-valores-retenidos-entre-enero-y-junio-de-2026\/\" rel=\"bookmark\">LA DIAN REITERA LA TARIFA DEL CERO POR CIENTO (0%) DEL IMPUESTO DE TIMBRE NACIONAL A PARTIR DEL 1.\u00ba DE ENERO DE 2026 Y LA OBLIGACI\u00d3N DE REINTEGRAR LOS VALORES RETENIDOS ENTRE ENERO Y JUNIO DE 2026<\/a>\n\t\t\t\t<\/h3>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"entry-meta wd-entry-meta\">\n\t\t\t\t\t\t\t\t<ul class=\"entry-meta-list\">\n\t\t\t\t\t\t\t\t\t<li class=\"modified-date\">\n\t\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2026-06-18T17:18:40-05:00\">\n\t\t\tJune 18, 2026\t\t<\/time>\n\t\t\t\t\t\t\t<\/li>\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"meta-author\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span>Posted by<\/span>\n\t\t\n\t\t\t\t\t\t\t\n\t\t<a href=\"https:\/\/www.reyesaa.com\/en\/author\/reyes_web\/\" 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social-tg\" aria-label=\"Telegram social link\">\n\t\t\t\t\t\t<span class=\"wd-icon\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"entry-content wd-entry-content\">\n\t\t\t\t\tPublicado el 18 de Junio, 2026\r\n\r\nMediante la Circular N.\u00ba 000004 del 12 de junio de 2026, la Direcci\u00f3n de Impuestos y Aduanas Nacional...\t\t\t\t<\/div><!-- .entry-content -->\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"read-more-section\">\n\t\t\t\t\t\t<a class=\"btn-read-more more-link\" href=\"https:\/\/www.reyesaa.com\/en\/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-obligacion-de-reintegrar-los-valores-retenidos-entre-enero-y-junio-de-2026\/\">Continue reading<\/a>\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t<\/div>\n<\/article><!-- #post -->\n\n\t\t\t\t\t\r\n\t\t<\/div>\r\n\t\t\t\t<div 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href=\"https:\/\/www.reyesaa.com\/en\/la-direccion-de-apoyo-fiscal-daf-ratifica-los-limites-al-incremento-del-impuesto-predial-unificado-derivado-de-actuaciones-catastrales\/\" rel=\"bookmark\">LA DIRECCI\u00d3N DE APOYO FISCAL \u2018\u2018DAF\u2019\u2019 RATIFICA LOS L\u00cdMITES AL INCREMENTO DEL IMPUESTO PREDIAL UNIFICADO DERIVADO DE ACTUACIONES CATASTRALES<\/a>\n\t\t\t\t<\/h3>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"entry-meta wd-entry-meta\">\n\t\t\t\t\t\t\t\t<ul class=\"entry-meta-list\">\n\t\t\t\t\t\t\t\t\t<li class=\"modified-date\">\n\t\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2026-06-16T15:45:18-05:00\">\n\t\t\tJune 16, 2026\t\t<\/time>\n\t\t\t\t\t\t\t<\/li>\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"meta-author\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span>Posted by<\/span>\n\t\t\n\t\t\t\t\t\t\t\n\t\t<a href=\"https:\/\/www.reyesaa.com\/en\/author\/reyes_web\/\" rel=\"author\">\n\t\t\t<span class=\"vcard author author_name\">\n\t\t\t\t<span class=\"fn\">Reyes abogados<\/span>\n\t\t\t<\/span>\n\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div><!-- .entry-meta -->\n\n\t\t\t\t\t\t\t\t\t<div class=\"hovered-social-icons wd-tltp wd-tltp-top\">\n\t\t\t\t\t\t<div class=\"wd-tooltip-label\">\n\t\t\t\t\t\t\t\n\t\t\t<div class=\" wd-social-icons  icons-design-default icons-size-small color-scheme-light social-share social-form-circle text-center\">\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a rel=\"noopener noreferrer nofollow\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/www.reyesaa.com\/en\/la-direccion-de-apoyo-fiscal-daf-ratifica-los-limites-al-incremento-del-impuesto-predial-unificado-derivado-de-actuaciones-catastrales\/\" target=\"_blank\" class=\" wd-social-icon social-facebook\" aria-label=\"Facebook social link\">\n\t\t\t\t\t\t<span class=\"wd-icon\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a rel=\"noopener noreferrer nofollow\" 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href=\"https:\/\/www.reyesaa.com\/en\/la-direccion-de-apoyo-fiscal-daf-ratifica-los-limites-al-incremento-del-impuesto-predial-unificado-derivado-de-actuaciones-catastrales\/\">Continue reading<\/a>\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t<\/div>\n<\/article><!-- #post -->\n\n\t\t\t\t\t\r\n\t\t<\/div>\r\n\t\t\t\t<div class=\"wd-carousel-item\">\r\n\t\t\t\t\t\t\t\t\t\t\t\n<article id=\"post-1199\" class=\"wd-post blog-post-loop blog-design-masonry blog-style-bg wd-add-shadow post-1199 post type-post status-publish format-standard hentry category-boletin-legal\">\n\t<div class=\"article-inner\">\n\t\t<header class=\"entry-header\">\n\t\t\t\n\t\t\t\t\t\t<div class=\"post-date wd-post-date wd-style-with-bg\">\n\t\t\t\t<span class=\"post-date-day\">\n\t\t\t\t\t04\t\t\t\t<\/span>\n\t\t\t\t<span class=\"post-date-month\">\n\t\t\t\t\tJun\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t<\/header><!-- .entry-header -->\n\n\t\t<div class=\"article-body-container\">\n\t\t\t\t\t\t\t<div class=\"meta-categories-wrapp\"><div class=\"meta-post-categories wd-post-cat wd-style-with-bg\"><a href=\"https:\/\/www.reyesaa.com\/en\/category\/boletin-legal\/\" rel=\"category tag\">BOLET\u00cdN LEGAL<\/a><\/div><\/div>\n\t\t\t\n\t\t\t\t\t\t\t<h3 class=\"wd-entities-title title post-title\">\n\t\t\t\t\t<a href=\"https:\/\/www.reyesaa.com\/en\/nuevo-marco-de-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera-establece-la-ley-526-de-2026-de-panama\/\" rel=\"bookmark\">NUEVO MARCO DE SUSTANCIA ECON\u00d3MICA PARA RENTAS PASIVAS DE FUENTE EXTRANJERA ESTABLECE LA LEY 526 DE 2026 DE PANAM\u00c1<\/a>\n\t\t\t\t<\/h3>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"entry-meta wd-entry-meta\">\n\t\t\t\t\t\t\t\t<ul class=\"entry-meta-list\">\n\t\t\t\t\t\t\t\t\t<li class=\"modified-date\">\n\t\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2026-06-04T11:48:33-05:00\">\n\t\t\tJune 4, 2026\t\t<\/time>\n\t\t\t\t\t\t\t<\/li>\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"meta-author\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span>Posted by<\/span>\n\t\t\n\t\t\t\t\t\t\t\n\t\t<a href=\"https:\/\/www.reyesaa.com\/en\/author\/reyes_web\/\" rel=\"author\">\n\t\t\t<span class=\"vcard author author_name\">\n\t\t\t\t<span class=\"fn\">Reyes abogados<\/span>\n\t\t\t<\/span>\n\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div><!-- .entry-meta -->\n\n\t\t\t\t\t\t\t\t\t<div class=\"hovered-social-icons wd-tltp wd-tltp-top\">\n\t\t\t\t\t\t<div class=\"wd-tooltip-label\">\n\t\t\t\t\t\t\t\n\t\t\t<div class=\" wd-social-icons  icons-design-default icons-size-small color-scheme-light social-share social-form-circle text-center\">\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a rel=\"noopener noreferrer nofollow\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/www.reyesaa.com\/en\/nuevo-marco-de-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera-establece-la-ley-526-de-2026-de-panama\/\" 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.entry-content -->\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"read-more-section\">\n\t\t\t\t\t\t<a class=\"btn-read-more more-link\" href=\"https:\/\/www.reyesaa.com\/en\/nuevo-marco-de-sustancia-economica-para-rentas-pasivas-de-fuente-extranjera-establece-la-ley-526-de-2026-de-panama\/\">Continue reading<\/a>\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t<\/div>\n<\/article><!-- #post -->\n\n\t\t\t\t\t\r\n\t\t<\/div>\r\n\t\t\t\t<div class=\"wd-carousel-item\">\r\n\t\t\t\t\t\t\t\t\t\t\t\n<article id=\"post-1196\" class=\"wd-post blog-post-loop blog-design-masonry blog-style-bg wd-add-shadow post-1196 post type-post status-publish format-standard hentry category-boletin-legal\">\n\t<div class=\"article-inner\">\n\t\t<header class=\"entry-header\">\n\t\t\t\n\t\t\t\t\t\t<div class=\"post-date wd-post-date wd-style-with-bg\">\n\t\t\t\t<span class=\"post-date-day\">\n\t\t\t\t\t20\t\t\t\t<\/span>\n\t\t\t\t<span class=\"post-date-month\">\n\t\t\t\t\tMay\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t<\/header><!-- .entry-header -->\n\n\t\t<div class=\"article-body-container\">\n\t\t\t\t\t\t\t<div class=\"meta-categories-wrapp\"><div class=\"meta-post-categories wd-post-cat wd-style-with-bg\"><a href=\"https:\/\/www.reyesaa.com\/en\/category\/boletin-legal\/\" rel=\"category tag\">BOLET\u00cdN LEGAL<\/a><\/div><\/div>\n\t\t\t\n\t\t\t\t\t\t\t<h3 class=\"wd-entities-title title post-title\">\n\t\t\t\t\t<a href=\"https:\/\/www.reyesaa.com\/en\/limites-a-la-distribucion-de-utilidades-y-constitucion-de-reservas-frente-a-situacion-de-perdidas-de-ejercicios-anteriores-en-las-sociedades-por-acciones-simplificadas-s-a-s\/\" rel=\"bookmark\">L\u00cdMITES A LA DISTRIBUCI\u00d3N DE UTILIDADES Y CONSTITUCI\u00d3N DE RESERVAS FRENTE A SITUACI\u00d3N DE P\u00c9RDIDAS DE EJERCICIOS ANTERIORES EN LAS SOCIEDADES POR ACCIONES SIMPLIFICADAS (S.A.S.)<\/a>\n\t\t\t\t<\/h3>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"entry-meta wd-entry-meta\">\n\t\t\t\t\t\t\t\t<ul class=\"entry-meta-list\">\n\t\t\t\t\t\t\t\t\t<li class=\"modified-date\">\n\t\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2026-05-20T17:15:43-05:00\">\n\t\t\tMay 20, 2026\t\t<\/time>\n\t\t\t\t\t\t\t<\/li>\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"meta-author\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span>Posted by<\/span>\n\t\t\n\t\t\t\t\t\t\t\n\t\t<a href=\"https:\/\/www.reyesaa.com\/en\/author\/reyes_web\/\" rel=\"author\">\n\t\t\t<span class=\"vcard author author_name\">\n\t\t\t\t<span class=\"fn\">Reyes abogados<\/span>\n\t\t\t<\/span>\n\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div><!-- .entry-meta -->\n\n\t\t\t\t\t\t\t\t\t<div class=\"hovered-social-icons wd-tltp wd-tltp-top\">\n\t\t\t\t\t\t<div class=\"wd-tooltip-label\">\n\t\t\t\t\t\t\t\n\t\t\t<div class=\" wd-social-icons  icons-design-default icons-size-small color-scheme-light social-share social-form-circle 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href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&url=https:\/\/www.reyesaa.com\/en\/limites-a-la-distribucion-de-utilidades-y-constitucion-de-reservas-frente-a-situacion-de-perdidas-de-ejercicios-anteriores-en-las-sociedades-por-acciones-simplificadas-s-a-s\/\" target=\"_blank\" class=\" wd-social-icon social-linkedin\" aria-label=\"Linkedin social link\">\n\t\t\t\t\t\t<span class=\"wd-icon\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a rel=\"noopener noreferrer nofollow\" href=\"https:\/\/telegram.me\/share\/url?url=https:\/\/www.reyesaa.com\/en\/limites-a-la-distribucion-de-utilidades-y-constitucion-de-reservas-frente-a-situacion-de-perdidas-de-ejercicios-anteriores-en-las-sociedades-por-acciones-simplificadas-s-a-s\/\" target=\"_blank\" class=\" wd-social-icon social-tg\" aria-label=\"Telegram social link\">\n\t\t\t\t\t\t<span class=\"wd-icon\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"entry-content wd-entry-content\">\n\t\t\t\t\tPublicado el 20 de Mayo, 2026\r\n\r\nLa Superintendencia de Sociedades ha se\u00f1alado en el Oficio 220-253814 del 24 de marzo de 2026, que la ...\t\t\t\t<\/div><!-- .entry-content -->\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"read-more-section\">\n\t\t\t\t\t\t<a class=\"btn-read-more more-link\" href=\"https:\/\/www.reyesaa.com\/en\/limites-a-la-distribucion-de-utilidades-y-constitucion-de-reservas-frente-a-situacion-de-perdidas-de-ejercicios-anteriores-en-las-sociedades-por-acciones-simplificadas-s-a-s\/\">Continue reading<\/a>\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t<\/div>\n<\/article><!-- #post -->\n\n\t\t\t\t\t\r\n\t\t<\/div>\r\n\t\t\t\t<div class=\"wd-carousel-item\">\r\n\t\t\t\t\t\t\t\t\t\t\t\n<article 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href=\"https:\/\/www.reyesaa.com\/en\/de-la-obligacion-de-contar-con-documentos-idoneos-que-respalden-los-pasivos-fiscales\/\" rel=\"bookmark\">DE LA OBLIGACI\u00d3N DE CONTAR CON DOCUMENTOS ID\u00d3NEOS QUE RESPALDEN LOS PASIVOS FISCALES<\/a>\n\t\t\t\t<\/h3>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"entry-meta wd-entry-meta\">\n\t\t\t\t\t\t\t\t<ul class=\"entry-meta-list\">\n\t\t\t\t\t\t\t\t\t<li class=\"modified-date\">\n\t\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2026-05-11T16:21:42-05:00\">\n\t\t\tMay 11, 2026\t\t<\/time>\n\t\t\t\t\t\t\t<\/li>\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"meta-author\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span>Posted by<\/span>\n\t\t\n\t\t\t\t\t\t\t\n\t\t<a href=\"https:\/\/www.reyesaa.com\/en\/author\/reyes_web\/\" rel=\"author\">\n\t\t\t<span class=\"vcard author author_name\">\n\t\t\t\t<span class=\"fn\">Reyes 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class=\"wd-icon\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"entry-content wd-entry-content\">\n\t\t\t\t\tPublicado el 11 de Mayo, 2026\r\n\r\nEl Consejo de Estado ha se\u00f1alado en la sentencia N\u00b054001-23-33-000-2015-00359-01(23938), con ponencia ...\t\t\t\t<\/div><!-- .entry-content -->\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"read-more-section\">\n\t\t\t\t\t\t<a class=\"btn-read-more more-link\" href=\"https:\/\/www.reyesaa.com\/en\/de-la-obligacion-de-contar-con-documentos-idoneos-que-respalden-los-pasivos-fiscales\/\">Continue reading<\/a>\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t<\/div>\n<\/article><!-- #post -->\n\n\t\t\t\t\t\r\n\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wd-nav-arrows wd-pos-sep wd-hover-1 wd-icon-1\">\n\t\t\t<div class=\"wd-btn-arrow wd-prev 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wpforms-container-full wpforms-render-modern\" id=\"wpforms-11\"><form id=\"wpforms-form-11\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"11\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/en\/wp-json\/wp\/v2\/pages\/2\"><noscript class=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/noscript><div class=\"wpforms-hidden\" id=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/div><div class=\"wpforms-field-container\"><div id=\"wpforms-11-field_1-container\" class=\"wpforms-field wpforms-field-layout\" data-field-id=\"1\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-11-field_1\" aria-hidden=\"false\">Dise\u00f1o<\/label><div class=\"wpforms-field-layout-columns wpforms-field-layout-preset-50-50\"><div class=\"wpforms-layout-column wpforms-layout-column-50\"><div id=\"wpforms-11-field_2-container\" class=\"wpforms-field 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wpforms-layout-column-50\"><div id=\"wpforms-11-field_3-container\" class=\"wpforms-field wpforms-field-text\" data-field-id=\"3\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-11-field_3\" aria-hidden=\"false\">Apellido <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"text\" id=\"wpforms-11-field_3\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][3]\" placeholder=\"Apellido\" aria-errormessage=\"wpforms-11-field_3-error\" required><\/div><div id=\"wpforms-11-field_5-container\" class=\"wpforms-field wpforms-field-email\" data-field-id=\"5\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-11-field_5\" aria-hidden=\"false\">Correo electr\u00f3nico <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"email\" id=\"wpforms-11-field_5\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][5]\" 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value=\"0a605add6ec3684762ed2dc2cbe8d2c3\" \/><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-11\" class=\"wpforms-submit\" data-alt-text=\"Enviando...\" data-submit-text=\"Enviar mensaje\" aria-live=\"assertive\" value=\"wpforms-submit\">Enviar mensaje<\/button><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.reyesaa.com\/wp-content\/plugins\/wpforms\/assets\/images\/submit-spin.svg\" class=\"wpforms-submit-spinner\" style=\"display: none;\" width=\"26\" height=\"26\" alt=\"Loading\"><\/div><\/form><\/div>  <!-- .wpforms-container --><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6 wd-rs-64d1cb7e9327a\"><div class=\"vc_column-inner vc_custom_1691470723765\"><div class=\"wpb_wrapper\"><div class=\"wpb_gmaps_widget wpb_content_element vc_custom_1691563280928\"><div class=\"wpb_wrapper\"><div class=\"wpb_map_wraper\"><iframe 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