Panamanian Laws ruling rentals of rooms, apartments and houses
1973 - ley_93_de_1973 por la cual se dictan medidas sobre los arrendamientos (p.10-20)
1976 - Ley 74-de-1976-dec-30-1976
1977 - decreto-número-17-b-del-1-de-junio-de-1977
2008 - decreto ley n.4 de 2008 que crea la ATP
2008 - Decreto Ejecutivo n.82 de 2008 que regula la Ley 4 de 2008
2012 - LEY 80 de 2012 Artículo 21
To be legal, short-term or tourist rentals (less than 6 months) must be registered with the ATP (Autoridad de Turismo de Panama) and the municipal authorities, must have a license (Aviso de Operación), and must issue an electronic invoice for the rent, which must include 10% VAT.
