| Year | 2024 |
| Country | Panamá |
| Variable (Code) | Investors: yield on real estate securities (DF-2-05) |
| Methodological note | Indicates the existence of tax deduction or exemption from tax on return on investments in bonds/securities (RMBS, Bonds, Debentures) backed by home mortgage loans. |
| Source | Investigación Propia, Código Fiscal Art 706 https://vlex.com.pa/vid/codigo-fiscal-republica-panama-809825785 |
| Note | El codigo fiscal excluye del impuesto sobre la renta gravable de las personas jurídicas as sociedades de inversión inmobiliarias registradas en la Superintendencia del Mercado de Valores. |
| Date |