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[BUSINESS] · Panama · 2 sources

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APATEL urges Panama to reconsider mandatory lodging discounts in Bill No. 226

APATEL Bill No. 226 lodging discounts Panama hospitality sector tax credits

The Panamanian Hotel Association (APATEL) has requested that the national government reconsider the increase in mandatory discounts for lodging services proposed in Bill No. 226. The bill, which has passed its third debate in the National Assembly, aims to expand benefits for retirees and senior citizens.

The proposed legislation mandates a 50% discount from Monday to Thursday and a 40% discount on Fridays, Saturdays, and Sundays for both regular and promotional rates. APATEL warns that these requirements could create significant liquidity pressures, particularly for small, medium, and independent hotels in the country's interior, where weekend activity is vital for covering operational costs like salaries and utilities.

While the bill allows 100% of these discounts to be treated as a transferable tax credit against Income Tax (ISR), APATEL argues this is a deferred compensation that does not address the immediate reduction in cash flow. The association has proposed maintaining the weekend discount at 40% to ensure the financial sustainability of the sector and protect jobs and investments.

Entities

Asamblea Nacional de Panamá · Asociación Panameña de Hoteles · Panama

Claims

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Sources

Reconsideración en aumento de descuentos obligatorios contemplados en Proyecto Ley No. 226, solicitó APATEL [revistaleapanama.com]
Hoteleros solicitan ajustes al Proyecto de Ley 226 para proteger empleos e inversiones [www.panamaamerica.com.pa]