{"id":991821,"date":"2024-04-24T14:23:10","date_gmt":"2024-04-24T19:23:10","guid":{"rendered":"https:\/\/jquijano.com\/espa%C3%B1a\/?p=991821"},"modified":"2024-05-28T16:08:30","modified_gmt":"2024-05-28T21:08:30","slug":"que-es-una-sociedad-offshore","status":"publish","type":"post","link":"https:\/\/jquijano.com\/espana\/que-es-una-sociedad-offshore\/","title":{"rendered":"\u00bfQu\u00e9 es una sociedad offshore? \u00bfQu\u00e9 es una offshore?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"991821\" class=\"elementor elementor-991821\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-113c931d elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"113c931d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&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-119b7b8f\" data-id=\"119b7b8f\" 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-87dd759 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"87dd759\" 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-100 elementor-inner-column elementor-element elementor-element-3502732a\" data-id=\"3502732a\" 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-79b63a06 elementor-widget elementor-widget-heading\" data-id=\"79b63a06\" 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<h1 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es una sociedad offshore? \u00bfQu\u00e9 es una offshore?<\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-526e3f17 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"526e3f17\" 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-33 elementor-inner-column elementor-element elementor-element-67643320\" data-id=\"67643320\" 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-73b9d2e9 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"73b9d2e9\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h5 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tP\u00f3ngase en contacto \t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tAtendemos su consulta en breve. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\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-33 elementor-inner-column elementor-element elementor-element-7ea545da\" data-id=\"7ea545da\" 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-52f482b3 elementor-widget elementor-widget-heading\" data-id=\"52f482b3\" 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<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/wa.link\/4ukqz2\" target=\"_blank\" rel=\"noopener\">+(507) 6750-9433\n\n<\/a><\/p>\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-33 elementor-inner-column elementor-element elementor-element-2dc3d0b8\" data-id=\"2dc3d0b8\" 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-7bb6c0d elementor-align-right elementor-mobile-align-center vamtam-has-underline-anim elementor-widget elementor-widget-button\" data-id=\"7bb6c0d\" 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=50767059433&#038;text=Hola%20Jorge%2C%20vengo%20del%20art%C3%ADculo%20de%20fundaci%C3%B3n%20de%20inter%C3%A9s%20privado.%20\" 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\">Ir a WhatsApp<\/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\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-5804ac94 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5804ac94\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\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-66 elementor-top-column elementor-element elementor-element-1ca41eef\" data-id=\"1ca41eef\" 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-3de2854 elementor-share-buttons--view-icon elementor-share-buttons--skin-minimal elementor-share-buttons--align-left elementor-share-buttons--color-custom elementor-share-buttons--shape-square elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"3de2854\" data-element_type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\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<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\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<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\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<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\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<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\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<\/div>\n\t\t\t\t\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-41709b81 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"41709b81\" 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\">\u00bfQU\u00c9 ES UNA SOCIEDAD OFFSHORE?<\/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-697e8cee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"697e8cee\" 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-34bc509b\" data-id=\"34bc509b\" 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-5e88cfc1 elementor-widget elementor-widget-text-editor\" data-id=\"5e88cfc1\" 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<section class=\"av_textblock_section \"><div class=\"avia_textblock  \"><p>La denominaci\u00f3n \u201c<strong>offshore<\/strong>\u201d que se les otorga a\u00a0<strong>las sociedades an\u00f3nimas<\/strong>\u00a0en\u00a0<strong>Panam\u00e1<\/strong>\u00a0tiene su origen en\u00a0el Principio de Territorialidad\u00a0de la fuente de ingreso consagrado en\u00a0<strong>el art\u00edculo 694 del C\u00f3digo Fiscal de Panam\u00e1.<\/strong><\/p><p>\u00a0<\/p><\/div><\/section><section class=\"av_textblock_section \"><div class=\"avia_textblock  \"><p>Dicho principio es claramente aplicable tanto a personas naturales como a\u00a0<u>personas jur\u00eddicas<\/u>, nacionales o extranjeras, el cual considera\u00a0<u>no gravable la renta proveniente de las siguientes actividades<\/u>:<\/p><\/div><\/section><section class=\"av_textblock_section \"><div class=\"avia_textblock  \"><p>(a)\u00a0<strong>Facturar, desde una oficina establecida en Panam\u00e1, la venta de mercanc\u00edas o productos por una suma mayor de aquella por la cual dichas mercanc\u00edas o productos han sido facturados contra la oficina establecida en Panam\u00e1 siempre y cuando que dichas mercanc\u00edas o productos se muevan \u00fanicamente en el exterior.<\/strong><\/p><p><em>El t\u00edpico ejemplo en el cual se aplicar\u00eda esta regla ser\u00eda cuando una sociedad an\u00f3nima en Panam\u00e1 se dedica a la venta de productos fabricados en Brasil con destino a Uruguay. Dichos productos nunca llegan a entrar al territorio paname\u00f1o. Sin embargo, la factura es emitida por la sociedad paname\u00f1a pero la renta es de fuente extranjera. Por ende, quedar\u00eda\u00a0<u>exenta del pago de impuesto sobre la renta en Panam\u00e1<\/u>.<\/em><\/p><p>(b)<strong>\u00a0Dirigir desde una oficina establecida en Panam\u00e1, transacciones que se perfeccionen, consuman o surtan sus efectos en el exterior.<\/strong><\/p><p><em>El presente ac\u00e1pite es aplicable en las transacciones de comercio electr\u00f3nico llevadas a cabo por una sociedad an\u00f3nima paname\u00f1a. Este ser\u00eda el caso de las sociedades paname\u00f1as que perciben ingresos a trav\u00e9s de su p\u00e1gina web, siempre y cuando dicho sitio web este hospedado en un servidor fuera de la jurisdicci\u00f3n de Panam\u00e1 y que los clientes que paguen a trav\u00e9s de la p\u00e1gina web, no se encuentren en Panam\u00e1.\u00a0<u>La renta generada quedar\u00eda exenta de impuesto en Panam\u00e1.<\/u><\/em><\/p><p>(c)\u00a0<strong>Distribuir dividendos o cuotas de participaci\u00f3n de personas jur\u00eddicas que no requieran aviso de operaci\u00f3n o no genere ingresos gravables en Panam\u00e1, cuando tales dividendos o participaciones provienen de rentas no producidas dentro del territorio de la Rep\u00fablica de Panam\u00e1, incluyendo las rentas provenientes de las actividades mencionadas en los literales a y b de este Par\u00e1grafo.<\/strong><\/p><p><em>Cuando la sociedad paname\u00f1a que realice cualquiera de las dos actividades en los ejemplos plasmados en el punto (a) y (b) de este art\u00edculo decida distribuir las utilidades\u00a0 o dividendos productos\u00a0 de\u00a0 las actividades realizadas en Uruguay, Brasil,\u00a0 o cualquier otro pa\u00eds excluyendo a Panam\u00e1, dicha distribuci\u00f3n de dividendo estar\u00e1 exenta al 100% de impuestos sobre\u00a0 renta e impuesto sobre dividendo.<\/em><\/p><p><em>Tambi\u00e9n aplica para aquellas sociedades paname\u00f1as que tienen actividad comercial o econ\u00f3mica fuera de\u00a0 la jurisdicci\u00f3n de Panam\u00e1 y determinen distribuir o vender cuota de participaci\u00f3n. La misma estar\u00e1 totalmente exenta de impuesto sobre la renta e impuesto sobre dividendo en Panam\u00e1.<\/em><\/p><\/div><\/section>\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-61f85d19 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61f85d19\" 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-100 elementor-inner-column elementor-element elementor-element-5c9232c\" data-id=\"5c9232c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-726ea7c3 elementor-widget elementor-widget-heading\" data-id=\"726ea7c3\" 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<h2 class=\"elementor-heading-title elementor-size-default\">Para m\u00e1s informaci\u00f3n sobre una sociedad offshore<\/h2>\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-77b588d elementor-align-center vamtam-has-underline-anim elementor-widget elementor-widget-button\" data-id=\"77b588d\" 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-md\" href=\"mailto:info@jquijano.com\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-mail-bulk\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Cont\u00e1ctanos<\/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\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-13838e74\" data-id=\"13838e74\" 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-334df2c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"334df2c\" 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-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-255318e0\" data-id=\"255318e0\" 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-7b82b731 elementor-widget elementor-widget-heading\" data-id=\"7b82b731\" 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<p class=\"elementor-heading-title elementor-size-default\">Ases\u00f3rese con expertos <\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e5d7f74 elementor-widget elementor-widget-heading\" data-id=\"7e5d7f74\" 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<h6 class=\"elementor-heading-title elementor-size-default\">P\u00f3ngase en contacto con nuestra firma. Le atenderemos en breve a trav\u00e9s de nuestra l\u00ednea de WhatsApp<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cb991e elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"3cb991e\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/wa.link\/mqz9hd\" target=\"_blank\" rel=\"noopener\">\n\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp-square\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\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\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-2ef8d5a2 elementor-section-stretched elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"2ef8d5a2\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&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-top-column elementor-element elementor-element-5cf76c0b\" data-id=\"5cf76c0b\" 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-6137bda1 elementor-widget elementor-widget-google_maps\" data-id=\"6137bda1\" data-element_type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Calle%2043%20este%2C%20Edificio%20Colores%20de%20Bella%20Vista%2C%20Oficina%2013-C%2C%20Panam%C3%A1&#038;t=m&#038;z=16&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Calle 43 este, Edificio Colores de Bella Vista, Oficina 13-C, Panam\u00e1\"\n\t\t\t\t\taria-label=\"Calle 43 este, Edificio Colores de Bella Vista, Oficina 13-C, Panam\u00e1\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 es una sociedad offshore? \u00bfQu\u00e9 es una offshore? P\u00f3ngase en contacto Atendemos su consulta en breve. +(507) 6750-9433 Ir a WhatsApp \u00bfQU\u00c9 ES UNA SOCIEDAD OFFSHORE? La denominaci\u00f3n \u201coffshore\u201d que se les otorga a\u00a0las sociedades an\u00f3nimas\u00a0en\u00a0Panam\u00e1\u00a0tiene su origen en\u00a0el Principio de Territorialidad\u00a0de la fuente de ingreso consagrado en\u00a0el art\u00edculo 694 del C\u00f3digo Fiscal de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":991822,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[5],"tags":[27,58],"class_list":["post-991821","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-spanish","tag-impuestos-panama","tag-regularizacion-tributaria"],"_links":{"self":[{"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/posts\/991821","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/types\/post"}],"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=991821"}],"version-history":[{"count":8,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/posts\/991821\/revisions"}],"predecessor-version":[{"id":993453,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/posts\/991821\/revisions\/993453"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/media\/991822"}],"wp:attachment":[{"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/media?parent=991821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/categories?post=991821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/tags?post=991821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}