{"id":989605,"date":"2024-04-01T20:27:42","date_gmt":"2024-04-02T01:27:42","guid":{"rendered":"https:\/\/jquijano.com\/espa%C3%B1a\/?page_id=989605"},"modified":"2025-09-03T15:30:11","modified_gmt":"2025-09-03T20:30:11","slug":"residencia-fiscal","status":"publish","type":"page","link":"https:\/\/jquijano.com\/espana\/derecho-tributario\/residencia-fiscal\/","title":{"rendered":"Residencia Fiscal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"989605\" class=\"elementor elementor-989605\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-016da3e elementor-section-full_width elementor-section-content-middle elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"016da3e\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;none&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\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-e583762\" data-id=\"e583762\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5cf1b77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cf1b77\" data-element_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-50 elementor-inner-column elementor-element elementor-element-ad4b762\" data-id=\"ad4b762\" data-element_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-1fd487d elementor-widget elementor-widget-heading\" data-id=\"1fd487d\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Derecho Tributario <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87fe367 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"87fe367\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Residencia Fiscal<\/h1>\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7a1c776\" data-id=\"7a1c776\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\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\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-24cde7e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24cde7e\" data-element_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-50 elementor-top-column elementor-element elementor-element-8e811e2\" data-id=\"8e811e2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-f43a80b elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"f43a80b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1709\" src=\"https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/selling-real-estate-insurance-buying-a-house-and-2023-11-27-04-56-46-utc-min-scaled.jpg\" class=\"attachment-full size-full wp-image-989967\" alt=\"\" srcset=\"https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/selling-real-estate-insurance-buying-a-house-and-2023-11-27-04-56-46-utc-min-scaled.jpg 2560w, https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/selling-real-estate-insurance-buying-a-house-and-2023-11-27-04-56-46-utc-min-300x200.jpg 300w, https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/selling-real-estate-insurance-buying-a-house-and-2023-11-27-04-56-46-utc-min-1024x684.jpg 1024w, https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/selling-real-estate-insurance-buying-a-house-and-2023-11-27-04-56-46-utc-min-768x513.jpg 768w, https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/selling-real-estate-insurance-buying-a-house-and-2023-11-27-04-56-46-utc-min-1536x1025.jpg 1536w, https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/selling-real-estate-insurance-buying-a-house-and-2023-11-27-04-56-46-utc-min-2048x1367.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f21ae2 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"6f21ae2\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Servicio de Residencia Fiscal en Panam\u00e1<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1ac4f70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ac4f70\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-949fd3c\" data-id=\"949fd3c\" data-element_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-63210fd elementor-widget elementor-widget-text-editor\" data-id=\"63210fd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLa residencia fiscal en Panam\u00e1 se encuentra regulada en el Art\u00edculo 762-N del C\u00f3digo Fiscal de Panam\u00e1 y reglamentada por el Decreto Ejecutivo N\u00b0 958 de 7 de agosto de 2013. Para obtenerla el solicitante deber\u00e1 permanecer en el territorio nacional por m\u00e1s de 183 d\u00edas corridos o alternos en un a\u00f1o fiscal o en el a\u00f1o inmediatamente anterior y establecer su vivienda personal en Panam\u00e1.<br><br> \nAl momento de presentar la solicitud de residencia fiscal el interesado deber\u00e1 sustentar y respaldar su petici\u00f3n describiendo la actividad econ\u00f3mica que realiza y que en efecto cumple con lo siguiente: \n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10356dc elementor-widget elementor-widget-text-editor\" data-id=\"10356dc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Que tiene a su disposici\u00f3n de manera permanente una vivienda en Panam\u00e1, ya sea una casa, apartamento o habitaci\u00f3n;<\/li><br>\n \t<li>Que tiene su centro de intereses econ\u00f3micos en Panam\u00e1, y;<\/li><br>\n \t<li>Que tiene su centro de inter\u00e9s familiar en Panam\u00e1.<\/li>\n<\/ul>\t\t\t\t\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 class=\"elementor-element elementor-element-ccadb62 elementor-widget elementor-widget-text-editor\" data-id=\"ccadb62\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLa Direcci\u00f3n General de Ingresos al momento de acoger las solicitudes de residencia fiscal lleva a cabo un an\u00e1lisis exhaustivo sobre todo en lo que respecta a la vivienda permanente del interesado ya que el mero hecho de contar con una vivienda a su disposici\u00f3n como propietario o arrendatario, no lo hace elegible como residente fiscal sino demuestra un v\u00ednculo personal y real con la misma. <br><br>\nFinalmente, si bien es cierto, la ley permite al interesado presentar su petici\u00f3n por cuenta propia, siempre es recomendable apoyarse en nuestra firma como expertos en la materia a fin de obtener la asesor\u00eda adecuada.  \n\t\t\t\t\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-35ecaa7\" data-id=\"35ecaa7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b43b249 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b43b249\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-inner-column elementor-element elementor-element-924e41c\" data-id=\"924e41c\" data-element_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-a045130 elementor-widget elementor-widget-heading\" data-id=\"a045130\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reserve su consulta legal<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ac2b57 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8ac2b57\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b40394 elementor-widget elementor-widget-text-editor\" data-id=\"8b40394\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La consulta tiene un costo de $285 la hora deducible del servicio completo.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-ac088b5 elementor-align-center vamtam-has-underline-anim elementor-widget elementor-widget-button\" data-id=\"ac088b5\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/api.whatsapp.com\/send\/?phone=50767509433&#038;text&#038;type=phone_number&#038;app_absent=0\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Reservar Consulta<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-bc5a272 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc5a272\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-inner-column elementor-element elementor-element-be133e6\" data-id=\"be133e6\" data-element_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-79f674f elementor-widget elementor-widget-heading\" data-id=\"79f674f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Consulte con nosotros<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-130821a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"130821a\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7288bde elementor-widget elementor-widget-html\" data-id=\"7288bde\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/embed\/v2.js\"><\/script>\n<script>\n  hbspt.forms.create({\n    region: \"na1\",\n    portalId: \"23533289\",\n    formId: \"766b90b3-4093-49f5-839a-c27edeca6ae1\"\n  });\n<\/script>\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\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>Derecho Tributario Residencia Fiscal Servicio de Residencia Fiscal en Panam\u00e1 La residencia fiscal en Panam\u00e1 se encuentra regulada en el Art\u00edculo 762-N del C\u00f3digo Fiscal de Panam\u00e1 y reglamentada por el Decreto Ejecutivo N\u00b0 958 de 7 de agosto de 2013. Para obtenerla el solicitante deber\u00e1 permanecer en el territorio nacional por m\u00e1s de 183&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":444,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"class_list":["post-989605","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/pages\/989605","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/comments?post=989605"}],"version-history":[{"count":22,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/pages\/989605\/revisions"}],"predecessor-version":[{"id":995161,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/pages\/989605\/revisions\/995161"}],"up":[{"embeddable":true,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/pages\/444"}],"wp:attachment":[{"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/media?parent=989605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}