Guidance for your consultation
Frequently asked questions
Learn how we can help, what each service covers and how to prepare for your consultation.
Consultation and representation
Consultation and representation
Legal assistance for Panamanians abroad
We help you handle matters in Panama from the country where you live, with clearly organised powers of attorney, documents and representation.

Your questions answered
Can I consult you if I live outside Panama?
Yes. Request a remote consultation and explain the matter before travelling. State your country of residence and share documents through the agreed channel. We then determine which steps can be handled by a representative and which may require your presence; not every procedure can be completed entirely remotely.
I live abroad and need a procedure handled in Panama. How do I prepare a power of attorney?
We review the procedure, your country of residence and the intended representative. Using the available requirements and documents, we define its purpose and necessary powers and can prepare the wording within the agreed service. We also identify formalities, translations or authentications to verify before you commission them.
Can any power of attorney signed abroad be used to represent me in Panama?
No. Its intended procedure, granted powers and formal execution must be reviewed. A power suitable for one step may not cover another. We can examine the existing wording against your intended procedure to identify checks needed before use.
Is a photograph of a foreign power of attorney sufficient?
A legible photograph of the complete document can support an initial review of its wording and missing elements. It does not automatically replace originals or formalities required by the authority. After reviewing the procedure, we explain the documents needed to continue and what the firm can coordinate.
Should I have documents translated before consulting?
First confirm which document is needed and which formalities apply. This avoids paying for a version that must be redone.
Do I need a power of attorney before consulting?
Not for an initial service consultation. Explain the matter and show available documents; we then assess whether representation is needed and its scope.
Can you examine a document issued in another country?
Send it through the channel agreed with the firm. We will examine its purpose and additional checks needed for the intended procedure.
Can I consult on behalf of a relative with a matter in Panama?
Explain the general situation and provide documents you are authorised to share. Before representation, instructions or access to confidential information, we must verify who the client is and the required authorisation. Kinship is not automatic authority for every procedure.
Consultation and representation
Psychological guidance and support during a legal matter
Lidia Núñez Brugiati offers a space for listening and guidance to help you face the emotional difficulties that can accompany a legal matter.

Your questions answered
What is the purpose of psychological support during a legal matter?
It offers space to express your experience, identify your needs and receive guidance on coping. You can request it during an employment dispute, criminal case or accident claim, among other matters, without waiting for proceedings to end. Lidia Núñez Brugiati assesses appropriate support and agrees its objectives with you. Participation is voluntary; psychological guidance and legal work have different scopes. After an accident, medical care, evidence of damage and possible compensation are addressed with the professionals responsible for each area.
Do I need to be in crisis to request guidance?
You can consult whenever you need to talk or understand how the proceedings affect you. You need not wait until you feel overwhelmed. The initial conversation explores the support you seek and whether this service fits your needs.
How does the psychologist’s role differ from the lawyer’s?
The legal team examines rights, documents, options and procedural steps. The psychologist addresses emotional guidance and support within the agreed scope. Each professional maintains their role, and legal decisions are discussed with the lawyer responsible for your matter.
Is psychological support compulsory to engage the firm?
This support service is voluntary. You may discuss its usefulness, ask how it works and decide whether to request it. If an authority orders an assessment in proceedings, your lawyer will separately explain its purpose and conditions.
Can psychological guidance help during separation or family conflict?
You can request guidance to discuss your concerns and the conflict’s effect on you. We assess who needs support and its purpose. Family participation requires consideration of the framework and appropriate consent; a joint session or an obligation to reconcile is not assumed.
Can I request support while grieving and dealing with an estate?
Yes. Losing someone close can coincide with decisions about documents, property and family relationships. You can discuss your support needs while the lawyer organises the succession. We aim to respect your personal circumstances and clearly explain necessary procedures.
Does psychological support guarantee a settlement or favourable outcome?
Legal outcomes depend on the facts, evidence, rules and relevant decisions. Support addresses your needs during the process. A listening space may help you express priorities without controlling others’ behaviour or the case outcome.
Will my conversations with the psychologist be shared with the lawyer?
Before starting, we explain how information is protected, applicable limits and planned coordination. Being on the same team does not mean everything is automatically shared. You can ask what must be communicated, to whom and under which authorisation or legal basis.
Can children or adolescents receive psychological guidance?
A request involving minors requires assessment of their needs, who can authorise care and appropriate participation conditions. The psychologist and, where relevant, legal team examine these before arranging the service. Not every accompanying adult is assumed able to consent.
How do I book psychological guidance and what should I prepare?
Contact the firm to request guidance with Lidia Núñez Brugiati, the team’s psychologist for guidance and support. Availability, format and fees are confirmed when booking. A general explanation of the support sought is enough; personal details are discussed with the psychologist through the agreed care channel.
Consultation and representation
How we work: consultation, documents and follow-up
We listen, define the scope of our assistance and organise the documents and follow-up so that you understand how your matter is progressing.

Your questions answered
Which services does Quirós & Quirós offer in Panama?
From its office in Santiago de Veraguas, Quirós & Quirós handles property, inheritance, companies, foundations, contracts, immigration, employment and disputes. We begin by understanding what you need to resolve, where the matter arises and whether a notice or deadline is approaching. The team organises initial information and directs your consultation to the appropriate professional.
What advantages can a local lawyer in Veraguas offer?
Proximity can facilitate meetings, document review and coordination of local in-person procedures. Also consider experience in your subject, clear pricing and communication. A local office does not confer preferential treatment from authorities or guarantee faster proceedings.
How should I choose a lawyer for an inheritance, property or business matter?
Explain your objective and ask about experience in similar matters, documents to be reviewed, work included in the proposal and how progress will be communicated. Confirm who will represent you and request clarity on fees and expenses. A promise of success alone is not a measure of service quality.
Where is the office and how do I request a consultation?
Quirós & Quirós is at Calle 3a, Santiago de Veraguas, Panama. Arrange an appointment by WhatsApp at +507 6200-6863 or email legal@quirosyquiros.com. Office hours are Monday to Friday, 8:00 a.m.–5:00 p.m., and Saturday, 9:00 a.m.–1:00 p.m., Panama time.
What should I prepare for the first consultation?
Start with the documents you have, an explanation of events, relevant dates and your desired outcome. Related contracts, complete messages, receipts, certificates and decisions are useful. Mention any hearing or recent notice from the outset. We review the information and identify with you what is missing and how to organise it.
Do I need to know which area of law applies?
No. Explain the situation in your own words. The firm can help identify the area and information needed to examine your enquiry.
Do you always recommend starting proceedings?
No. We first examine events, your objective, available evidence and deadlines needing attention. Depending on the case, organising documents, seeking clarification, reviewing an agreement, negotiating or bringing a claim may help. Administrative procedures are distinguished from possible court action. Each route’s suitability depends on the matter and parties’ positions; negotiations do not mean procedural acts or deadlines disappear. We explain the alternatives and work needed so you can make an informed decision.
What should I prepare if I have many messages but few documents?
Send a short chronology and identify conversations about agreements, payments or relevant communications. Preserve complete messages and original files. Identify participants and the point needing clarification so the review does not rely on isolated screenshots without context.
Can you represent either side in a dispute?
We can assess enquiries from claimants or defendants, employees or employers and people involved in accidents in different capacities. Before accepting an engagement, we check participants, background and potential conflicts of interest. Advice and representation reflect the particular client’s position and agreed scope. Receiving enquiries from different sides does not mean one lawyer can simultaneously represent everyone in the same dispute.
Can you guarantee how my case will end?
We cannot guarantee a favourable official decision. We explain alternatives, the basis and limits of the position and the work proposed. Outcomes depend on facts, evidence, rules and the decisions of those involved. Within the engagement, our responsibility is to prepare and substantiate professional steps, follow up and clearly communicate what is known and what remains outstanding.
Can I view my documents in the private area?
You can view documents and deliverables the firm has enabled for your account and matter. Access is linked to the authorised client.
How can I provide documents for my case review?
Use the portal functions enabled for your matter. Identify the procedure, source and date of the file, and send complete pages and appendices. If replacing an earlier version, identify it and state whether the new document is a draft or signed. The team relates it to the records and can help with submission; receipt does not confirm approval or filing with an authority.
Does a document appearing in the portal mean it has been filed with an authority?
Not necessarily. A document may have been received, be under review or be available as a deliverable; none of those statuses alone means it has been officially filed. Review its context and ask the firm for confirmation to distinguish work in progress from completed procedural acts.
Should I bring the original or is a digital copy enough?
A legible copy may suffice for the initial review, but the procedure may require originals, certified copies or other formalities. The firm will explain after examining the document and intended use. Keep originals and consult before giving them to third parties.
How can I follow progress on my matter?
When accepting the engagement, we agree responsibilities, communication channels and follow-up arrangements. View information enabled in your private portal and direct questions to the assigned professional. Updates distinguish completed actions, responses awaited from third parties and the next step. Estimates reflect the case’s status and do not guarantee an outcome.
What does it mean if no new case update appears in the portal?
The private area shows information the team has recorded and enabled for your account. Lack of an update alone does not mean the procedure has stalled. Ask the firm to confirm the latest action, response awaited and next step, especially when verifying an action or date.
Can any visitor see my file?
Private access requires identification and authorisation. Client information is displayed according to account permissions and associated matters.
Can I follow my case from outside Santiago?
The portal is accessible online. With your authorised account, you can remotely view enabled information, without replacing any formalities or meetings the matter requires.
Consultation and representation
Professional fees: clarity to plan your procedure
We explain the work your matter requires, the fees and the expected expenses so that you can plan your resources before engaging the firm.

Your questions answered
Which rule establishes minimum lawyers’ fees in Panama?
The minimum professional fee schedule was approved by Agreement 609-A of 4 June 2021. It provides a baseline and allows higher fees to be agreed in writing according to the work engaged. Article 16 of Law 350 of 21 December 2022 also provides that, without a services agreement, client and lawyer are subject to the current schedule. The firm explains the service and cost before starting so you understand the terms of your procedure.
How does the firm determine fees for my procedure?
The legal team examines the work and stages needed, complexity, amount involved where relevant and time required within the applicable fee framework. Two procedures with the same name may require different steps. The proposal specifies whether it covers a consultation, a particular action or a representation stage, together with fees, known expenses and payment terms. If a later action cannot yet be priced, we identify what is needed. The team explains the items and outstanding matters so you can plan resources and resolve questions before starting.
Do legal fees include taxes and procedural expenses?
Fees pay for professional work. Depending on the procedure, taxes, official charges, certificates, translations, authentications, notarial or registry payments and other expenses may arise. The proposal identifies what is included, payable separately or still to be confirmed. Relocation to Panama also requires distinguishing housing, travel and third-party costs outside the firm. Ask us to explain each item before organising payments.
Can I ask about costs before I have all the documents?
Yes. Start with the information you have and explain what you need to resolve. We identify relevant documents and whether a proposal can already be prepared or a preliminary review is needed. We also clarify the cost of that review where applicable.
How will I know when payments are due?
Payment terms are explained when the service is defined. Share your planning needs so the conditions applicable to your case can be considered. Any instalment arrangement must be agreed; available options depend on the specific proposal.
What if additional work becomes necessary during the procedure?
If work outside the agreed scope arises, we explain its purpose, options and associated fees or expenses to decide how to proceed. An initial estimate may need adjustment when new facts emerge; distinguish agreed work from additional work.
Property and estate matters
Property and estate matters
Inheritance and estate administration
We help you organise an estate, identify its assets and handle the succession process, giving heirs a clear path forward.

Your questions answered
How long does an estate administration take?
The time depends on the documents available, notices, assets involved and any disagreements or objections. We need to review the case and its procedural stage before estimating the timetable. Gathering complete information at the outset helps identify outstanding steps and potential difficulties.
What documents should I gather to begin a succession in Panama?
Gather the death certificate, proof of family relationships, any will and a list of known assets and debts. Include property registration numbers, vehicle details, records of previous proceedings and the deceased’s last domicile. You can begin even if you do not yet know all the assets or there is no will. We identify potential heirs and outstanding certificates to determine the appropriate procedure. Living in the house or holding its deed does not make someone its sole owner.
Can a succession be handled by a notary?
Article 703 of the Code of Civil Procedure refers to a notarial procedure established by special legislation, provided there is no dispute requiring another route. That article does not itself authorise notarial proceedings for every estate. Before offering this option, we verify that the procedure is legally available and that the case meets the applicable requirements.
Can I sell my father’s property before the succession is completed?
You should not present yourself as the sole owner of property still registered in the deceased’s name. Your rights, the other interested parties and the stage of the proceedings must first be examined. Assigning inheritance rights and selling the property are different transactions. Any proposal must specify what is being transferred and who has authority to do so.
Must the deceased’s debts be included?
Yes. Known debts must be disclosed and available evidence supplied when applying to open the succession, under article 713 of the Code of Civil Procedure. Their inclusion in the inventory depends on the supporting evidence for the claim and any objections, under article 718. We review loans, mortgages and claims before proposing a distribution of assets.
What happens if another heir comes forward?
That person may seek recognition as an heir by proving the right claimed. Article 715 of the Code of Civil Procedure distinguishes two stages: before the distribution decision becomes final, the application is handled as an incidental matter within the succession; afterwards, through separate summary proceedings. If heirs have already been recognised, the new claimant’s equal or better entitlement must also be examined. Tell us immediately about any other potential heir.
Do you advise heirs living abroad?
Yes. We can begin with a remote consultation to establish family relationships, assets and the stage of the succession. We review the representation and documents needed according to the heir’s country of residence and the outstanding steps. This helps you arrange signatures and procedures before planning a trip.
What if we discover an asset after the succession has begun?
Tell us and provide documents identifying the asset and the current state of the proceedings. We examine how to include it or what additional action is needed, taking account of the stage reached and existing decisions. It should not be treated as unrelated to the case without checking its connection to the estate.
Can you review a succession that is already under way?
You can provide the case file or the records you have. We first review the current stage and the scope of the assistance requested.
Is a family agreement enough to transfer an inheritance?
The agreement must be assessed within the succession process and against the formalities applicable to the asset. It does not automatically replace the necessary distribution decision and registration.
Does a will eliminate all subsequent procedures?
No. A will sets out the deceased’s wishes, but its contents, the interested parties, the assets and the steps needed to give it effect must still be reviewed. We examine the document and the estate’s situation to explain which procedures remain and what information is needed.
Property and estate matters
Family law and family agreements
We listen and help you organise agreements, documents and proceedings concerning your separation, your children and family assets.

Your questions answered
I am separating from my partner. How do we review our agreements and assets?
Prepare the available family certificates, previous agreements and documents relating to the assets, income and obligations concerned. Explain which points are agreed and which remain disputed. Quirós & Quirós reviews the background and the property implications, clarifying whom the firm advises before deciding on an action.
We cannot agree about the children. What should I prepare for a lawyer?
Organise existing agreements and decisions, a brief account of events and relevant documents about income, expenses and needs. Tell us whether there is an ongoing case or an approaching date. We review this information to identify the disagreements and the scope of assistance requested.
Can I organise my estate documents before a dispute arises?
Yes. You can organise your assets to prevent disputes or plan for family continuity before a death. A list of assets, liabilities, titles, existing legal instruments, interested persons and pending decisions supports that planning and avoids reliance on incomplete recollections. We review your objectives and documents. This is separate from administering an estate after death and does not mean that one legal arrangement will resolve every family situation.
Can I seek advice before starting proceedings?
Yes. You can explain the situation and provide existing agreements or documents so we can assess the alternatives and help you make an informed decision.
Does the whole family need to attend the consultation?
The arrangements depend on the matter and on who is seeking advice. At the outset, we clarify whom the firm represents and whether there are conflicting interests.
Property and estate matters
Wills and estate planning
Organising your assets helps you make informed decisions about what to pass on, to whom and through which legal instruments. At Quirós & Quirós, we assist with preparing and reviewing wills and organising the documents your family will need.

Your questions answered
Do I need substantial assets to make a will?
We do not assess the need for advice solely by the value of your assets. Clarifying the position of a home, shareholdings or family documents can be useful. We first review your objectives and assets to determine whether a will is appropriate and what other steps are needed.
Can my child or attorney-in-fact make my will for me?
No one can substitute their wishes for yours in making your will. The Civil Code makes a will a strictly personal act. Relatives may help gather documents, but the decision and execution must reflect the testator’s own wishes and comply with the applicable requirements.
Can my partner and I sign one joint will?
The Civil Code does not allow two people to make their wills in the same instrument. Family estate planning can be coordinated, but each will must be handled separately. We also examine which assets belong to each person and which are jointly owned.
Can I change a will I have already made?
Yes. A testator can revoke a will by complying with the legal formalities. We can review the document and prepare a new instrument reflecting your wishes. Provide your earlier wills and explain what you want to change. Informal corrections on a copy do not replace valid execution of a will.
Can I personally dispose of property registered in my company’s name?
Ownership of the property must be distinguished from ownership of shares or rights in the entity. We review the corporate and estate documents before drafting. A company asset must not automatically be treated as your personal property.
Can you review a will made outside Panama?
Yes. We can examine its relevance to assets and proceedings in Panama, considering the form of the document, the country where it was executed and the applicable formalities. If advice from another jurisdiction is required, we identify that as a separate scope of work.
What does an estate-planning engagement provide?
The scope is agreed in writing. It may include an assessment, a document inventory, preparation of a will and coordination of its formal execution. Creating companies, transferring property or handling a future succession is not automatically included; those tasks must be expressly defined.
Property and estate matters
Powers of attorney and notarial and registry coordination
A power of attorney should serve the task you need to carry out and be limited to the authority you wish to grant. At Quirós & Quirós, we draft and review powers of attorney and coordinate the notarial or registry documents required for each engagement.

Your questions answered
Does a general power of attorney authorise the sale of any property?
A general power to administer does not, by itself, authorise a property sale. The Civil Code requires express authority for transfers and other acts of disposal. Before a sale, we review the powers granted, the property and the transaction formalities. Calling the document ‘general’ does not replace that review.
Can I limit a power of attorney to one property or a specific task?
Yes. Its wording can define the purpose and authority granted within the applicable rules. Explain any restrictions you want on price, receipt of funds or other conditions so we can assess how to document them effectively.
Must every power of attorney be recorded in the Public Registry?
Powers of attorney cannot all be treated in the same way. We review their type, intended use and required formalities. The proposal should explain which procedure is recommended and why, rather than automatically include registration.
Can you review the wording before I sign it in another country?
Yes. It is preferable to check the document’s contents and intended recipient before paying for formalities and delivery. Knowing the country of signature and the receiving authority helps identify the authentication or legalisation steps to coordinate.
What do you review if an authority rejects an existing power of attorney?
We examine the full wording, the execution formalities and the authority’s specific objection. The issue may concern the powers granted, identification, representation or additional documents. We then determine whether clarification, supplementary documents or a new instrument is needed.
Can I revoke or amend a power of attorney I have already given?
We can assess its revocation or amendment and the steps needed to communicate and give effect to the change. It is important to establish who received it, how it was used and whether it is registered or must be reported in an existing case file.
Does signing a power of attorney replace a company’s internal approval?
You should not assume so. We check who can represent the entity and which corporate approvals the transaction requires. The document must be consistent with those powers and approvals, particularly when disposing of assets or undertaking obligations.
Does Quirós & Quirós act as a notary or the Public Registry?
No. We provide advice, prepare documents and coordinate the procedures covered by the engagement. The notary and the Registry have separate roles. The relevant fees and expenses are explained separately so you know who carries out each step.
Property and estate matters
Legal property due diligence
Before you commit your money, we help you understand the property’s legal status and the conditions that need to be clarified before purchase.


Your questions answered
Can a foreign national buy property in Panama?
A purchase is possible in many cases, but the property’s location and legal regime must be checked because special restrictions exist. The buyer’s nationality, ownership, encumbrances and the form of acquisition should be verified before committing funds or signing a preliminary sale agreement.
Does a tax clearance certificate confirm that a property has no legal problems?
No. A tax clearance certificate, known as a paz y salvo, confirms the tax position within its scope. It does not certify the absence of mortgages, attachments or other legal problems. Ownership and encumbrances are checked in the Public Registry. A purchase or sale also requires reviewing the contract, occupation, access and other transaction conditions. We coordinate these checks within the agreed property service.
I want to buy land in Panama. How can I check that its documents are in order?
We check the property’s identity, its owner, the seller’s authority and registered encumbrances or entries. We also examine the proposed contract and available information on occupation, access, plans and intended use. We explain what has been verified and what remains outstanding. Surveying, technical inspection and valuation have different scopes, which we clarify when those checks are needed.
Does an old deed prove that the seller still owns the property?
It is not sufficient on its own. It must be compared with current registry records and the identity and authority of the person offering to sell. The copy supplied may not show a later transfer, mortgage or other entry.
Can I buy part of a larger property?
First establish whether that part has its own identification and registration or requires subdivision. The contract must specify what is being sold, the plans, outstanding procedures and what happens if subdivision is not approved. An informal drawing is not a registered plot.
Does the review include surveying the land?
Legal review, land surveying and a technical visit are separate services. This also applies to a land-title application. We examine the available plans and documents and the checks the land requires. Before including additional work, our proposal specifies who will carry out measurements or inspections, how they will be coordinated and which expenses are quoted separately. A document review does not automatically include a site visit.
Is a registry certificate enough to decide whether to buy?
It is an important document, but it must be assessed alongside the transaction and intended use. Questions about occupation, access, boundaries, contracts or taxes may require other documents. The review should state which matters were checked and which remain outstanding.
Can I seek advice before signing a preliminary sale agreement?
Yes. You can bring the offer or draft so we can review what you intend to buy and the conditions being negotiated, even if you do not yet have all the documents.
Property and estate matters
Legal advice for real estate investment
We help you organise the purchase and intended use of a property, coordinating the legal decisions involved in your real estate project.


Your questions answered
I want to buy land for cabins or a business. What should I check?
We review the property, seller and transaction in light of your project, its participants, financing and intended use. You can begin with the offer, plans, certificates and payment terms available. We use these to organise the acquisition, permit and investment-structure questions and identify inspections or technical studies requiring other professionals.
Does a property title confirm that I can develop any project?
No. The title is only one part of the review. The intended use, site conditions and relevant authorisations must also be examined. Explain your proposed project at the outset: this guides the legal checks and any technical studies needed.
Should I buy personally or through a company?
The choice depends on the participants, financing, management and the investment’s estate-planning and tax objectives. We examine those circumstances and compare the obligations of each option before proposing a structure. You should understand how the acquisition would work and which commitments you would undertake.
Do you assist with both home purchases and commercial investments?
You can consult us about either. Explain the intended use of the property and the stage of negotiations so we can define the documents needed and the scope of review.
Can I begin the review from another country?
Yes. You can start reviewing a purchase or sale through a remote consultation and send the available records from abroad or any province. We assess the power-of-attorney formalities and representation needed, as well as signatures, visits or other steps requiring your presence. The proposal specifies what the firm can handle and what requires your participation.
Can you review a reservation agreement before I pay a deposit?
Yes. Provide the offer, property details and deposit terms. Clarify who receives the money, when it is refundable, which checks remain and what happens if the transaction cannot be completed. Do not assume that every reservation deposit is refundable.
Property and estate matters
Legal assistance for selling property
We assist you from reviewing the offer through signing and closing, with clear explanations of the documents, conditions and outstanding steps.


Your questions answered
I am selling my home and have been offered a deposit. What should I check before accepting?
We check who pays and receives the money, which property is involved, how the balance will be paid and when the deposit would be refundable. We also identify outstanding conditions. With the offer, draft preliminary agreement and property documents, we can review the seller’s obligations and coordinate the documents, expenses and closing within the agreed engagement.
Does a mortgage prevent a sale?
We must examine how the mortgage will be discharged or dealt with in the transaction, involving the creditor where necessary. Do not promise to transfer the property free of encumbrances without a documented plan.
Does signing the deed complete every step of a property sale?
Not necessarily. The required filing, registration and agreed handover must still be checked. If these steps are included in the engagement, the firm coordinates their follow-up. We explain what remains and which deeds, receipts and certificates should be retained to document completion.
Can the firm apply for my tax clearance certificate?
Yes. We check the type of certificate and the representation requirements, prepare the application and follow it up within the agreed scope.
Does my personal tax clearance certificate replace the property’s certificate?
No. Personal and property tax clearance certificates establish different tax positions. For a property transfer, the DGI requires the property’s certificate. We check that it relates to the property being sold, remains valid and is accompanied by any other documents the transaction needs.
Why has my tax clearance certificate not been issued if I have paid my taxes?
There may be an outstanding return, another obligation or an inconsistency. We review the refusal and your payment evidence before recommending how to resolve it.
How long is a property tax clearance certificate valid for a sale?
It is valid until the expiry date stated on the certificate. Personal and property certificates have different scopes and must be checked separately. For a sale, we verify that the property’s certificate will still be valid on the planned transaction date and check its authenticity. If it expires earlier, we coordinate its renewal.
Can you help correct a payment recorded incorrectly?
We can review the evidence and prepare a request to correct the tax account before the DGI, which decides on the adjustment. We follow up on its response and the account update. If you need to sell the property, we coordinate the correction with the clearance certificate required at closing. The endorsed certificate known as a paz y salvo refrendado, which may be requested while a procedure is pending, is not valid for property transfers.
Can I seek advice before finding a buyer?
Yes. An initial review identifies outstanding procedures so you can organise them before agreeing the terms and dates of a future sale.
Who files forms 106 and 107?
The DGI places the filing responsibility on the seller. We can arrange preparation and filing under the appropriate authority to act and agreed scope of service.
Can I consult you if I have never had a RUC tax number?
Yes. Start with your identification and the property documents available. To file forms 106 and 107, the seller must be registered as a taxpayer with the DGI. We check your registration and coordinate any registration or update needed before preparing the filing.
Can the firm assist throughout the sale?
We can include tax procedures within the property service. We define the included work in writing, from review through the closing and follow-up you engage us to handle.
Do all sellers pay the same taxes?
No. An ordinary property sale may involve 2% ITBI transfer tax and a 3% advance payment of income tax (ISR), but the tax bases can exceed the price and special regimes, exemptions and adjustments exist. The ISR advance is not always the final tax. A company selling the property directly must settle the transfer taxes; using a company does not remove them. A later profit distribution also needs separate analysis. An annual property-tax exemption and a transfer-related benefit must be checked separately.
Does my home’s tax exemption also cover its sale?
An exemption from annual property tax does not, by itself, cover the sale. Transfer tax and capital gains are separate matters with their own rules and possible benefits. We review your home’s exemption decision and the sale to explain the obligations arising at closing.
What if form 106 or 107 for the sale contains an error?
We assess the inconsistency and the available procedure to correct or replace the document. We retain the supporting records and coordinate follow-up.
What documents do I need for a property sale and its tax procedures?
Begin with the information and documents you have about the property and planned transaction, even if some are missing. Our team organises the review and lists outstanding items. Kenia Rodríguez coordinates tax documents and enquiries with the DGI alongside the legal team. We explain which documents we can obtain and which reviews you need to engage us to perform.
Can you assist if the sale has already begun?
Yes. We review the work already done, the commitments made and the outstanding items. We then propose assistance suited to the current stage.
Can you review a preliminary sale agreement prepared by the buyer?
Yes. Send the complete text, offer and property details, and explain the terms discussed, deposits and previous commitments. We review the seller’s obligations, deposits, conditions, dates and consequences of breach. Comparing the wording with the negotiations helps identify differences before accepting a new version.
Is the 3% calculated on my gain?
The general advance payment is calculated on the reference value of the transfer. The 10% tax is calculated on the taxable gain. This difference explains why an overpayment may arise.
Can I recover the 2% tax because I sold at a loss?
A loss does not, by itself, remove the ITBI property transfer tax. Any exemption, undue payment or refund of the income-tax advance must be examined separately.
Does the DGI automatically refund any excess of the 3% advance?
No. You must substantiate the gain, the advance paid and compliance with the procedure’s requirements. A possible refund does not replace the payments needed to complete and register the transaction.
Does the new-home benefit also remove income tax?
The ITBI reform must be considered separately from income tax. A reduction in ITBI does not, by itself, establish an income-tax exemption.
Property and estate matters
Lease agreements and rental disputes
We help you agree clear rental terms and address disputes about payments, repairs, deposits and returning the property.

Your questions answered
My rental deposit has not been returned because of alleged damage. What documents do I need?
Gather the lease, receipts for the deposit and rent, inventories, photographs, inspection records and correspondence about repairs and returning the keys. Separate alleged damage from unpaid rent and explain the disputed deductions and the other party’s response. We examine the evidence for each item and the applicable rules to assess a settlement or appropriate proceedings. Entitlement to repayment cannot be decided solely from the deposit amount.
How should I document an urgent repair in a rented home?
Notify the landlord and keep photographs, messages, technical reports and estimates. The Civil Code provides for duties concerning necessary repairs and notice to the owner. Before agreeing to work or deducting costs from rent, responsibility must be assessed against the lease, the cause of the damage and any applicable special rules.
Must the tenant pay for every deterioration found when returning the property?
Damage caused by improper use must be distinguished from ordinary wear over time and other causes. The property’s initial condition, inventory, photographs and repair notices help assess the claim. Liability and any deduction must be examined under the lease and applicable law.
How can I avoid a dispute about damage when returning a rental property?
A signed inventory and dated photographs at the beginning and end of the tenancy help compare the property’s condition. Keep repair correspondence, payment receipts and records of returning the keys. If a dispute arises, we review those documents to identify the disputed damage or charges and the evidence supporting each item.
Where can the rental deposit procedure be checked?
MIVIOT’s Directorate-General for Leases publishes forms and procedures for registration, lodging deposits and refunds. Check which procedure applies to your lease.
Can I change the locks because rent is unpaid?
Do not assume that arrears entitle you to repossess the property yourself. Review the lease and the applicable legal procedure before taking action.
Do you review leases before the keys are handed over?
Yes. Provide the draft, the property description and the terms you wish to agree so we can define the scope of review.
Can I consult you if the tenant has already left?
Yes. Gather the lease, payment records, correspondence and evidence of the property’s condition so we can examine the outstanding amounts or damage you raise.
Do you advise on both commercial premises and homes?
You can consult us about either. We identify the property’s use and the circumstances of the case before defining the scope of advice.
Property and estate matters
Land titles and ANATI procedures
We help you clarify the land’s status and prepare the appropriate title application in light of its history and location.

Your questions answered
Are possessory rights equivalent to a registered property title?
No. Possession and registered ownership are different legal situations. Before you acquire possessory rights, we examine their origin and continuity, acquisition documents, identification of the land and applicable restrictions. We also check registry and administrative records. Whether a title can be obtained depends on the circumstances; a seller’s promise does not guarantee it.
Can you review an application already started with ANATI?
Yes. We can review an existing application using the file number and the procedural documents available to you. We identify requirements, outstanding documents and the application’s status before defining our involvement. The legal team organises enquiries and documentation within the agreed scope. We examine the latest procedural step, notified observations and responses filed to distinguish a pending administrative action from a substantive problem.
How can I request advice on land titling if I do not have a survey plan?
Start by identifying the land’s location and sharing any records of possession or previous applications. That information supports the initial review. We then identify the documents and technical survey needed, who must prepare them and how to coordinate the next steps within the agreed service.
Can a title be guaranteed for any land?
No. Its legal position and the applicable requirements must be checked first. Restrictions, previous records and third-party rights may affect whether the application is viable.
Can you review possessory rights in a coastal area?
You can request a review by providing the location and complete background information. A coastal location makes it particularly important to identify the area and any restrictions or special regimes. The legal review may require technical information and enquiries with the competent authorities before the transaction can be assessed.
Do you advise on land in Calovébora?
You can consult us from Calovébora or other communities in Veraguas. We examine the exact location, the type of land and any necessary on-site or technical work.
What happens if the person who filed the application has died?
We must establish who can continue or participate in the proceedings and which documents they need. We request the file and the records relating to the death and transfer of rights. Simply changing the applicant’s name without examining the legal position is not advisable.
I bought after the titling application began. How is my involvement assessed?
We compare the contract, the identification of the land and the information in the application. We then determine the documents or procedural steps needed to establish the interest you claim. The contract should not be treated as automatically updating the administrative file.
Does a possession certificate mean my application has been approved?
Documents serving different purposes should not be confused. We examine what the certificate establishes, who issued it and what remains outstanding in the procedure. Evidence of possession does not mean that an award of title or its eventual registration has been completed.
How do you address an observation about the land area or the applicant’s details?
We first identify whether the issue concerns documents, technical matters or the rights claimed. The response is coordinated with the relevant evidence and, when needed, the surveyor. Figures or names should not be corrected in isolation without examining their background.
What should I do when notified of an objection to my application?
Keep the full notice and send it to us with the date you received it and the file number. This allows us to examine when and how to participate and the evidence needed. Do not wait for a final decision before telling your lawyer about the dispute.
Do payment receipts show the stage reached by my application?
They help reconstruct steps taken and expenditure, but must be checked against the file. A payment alone does not show whether documents, decisions or other actions remain outstanding. Our review distinguishes amounts paid, their purpose and the documented status of the procedure.
Are the award of title and registration the same step?
They are distinct stages and documents. We review the decision’s content and status and the further steps needed to formalise the right. The agreed engagement must specify whether it includes registry follow-up or only the administrative phase.
Property and estate matters
Partition of co-owned property
We help you assess the options for resolving joint ownership and decide how to proceed when co-owners cannot reach an agreement.

Your questions answered
Is separation of marital property the same as dividing jointly owned property?
Separation of property within marriage and partition of jointly owned property are different matters. The matrimonial property regime, marital agreements and title documents must first be examined to establish each person’s rights and the appropriate procedure. An equal division should not be assumed without reviewing those records.
Can I request partition of jointly owned property?
Generally, a co-owner may request an end to joint ownership. You can consult us even if the others disagree: provide the title, agreements, exchanged proposals and information about the property’s use. The solution depends on the ownership shares, existing agreements and whether the property can be divided. Negotiated and judicial options are examined, including allocation to one party with compensation or a sale, respecting other interested parties’ and third parties’ rights. One person’s refusal neither determines the outcome nor justifies taking action over the property yourself.
Does partition always mean physically dividing the land?
Not necessarily. The property’s characteristics, legal and technical feasibility and appropriate alternatives must be examined. Not every property can be divided into plots.
What is the difference between partition of joint property and subdivision of a registered property?
Partition addresses the joint ownership relationship. Subdivision may require its own technical and registry assessment. A survey plan alone does not settle the co-owners’ agreements or rights.
Can inherited property be partitioned?
This can be examined, but the estate’s status, the registered owner and each interested person’s share must first be established. If the inheritance has not been distributed, those matters may need to be addressed before treating the property as jointly owned. Where a relative refuses to sell, options include buying their share, agreeing a sale or pursuing the applicable partition procedure. Refusal alone does not determine the appropriate option.
What if someone occupies the property or has made improvements?
Occupation, expenditure and improvements must be examined alongside the property’s legal position. Share the agreements, receipts and background records you have, explaining what was done and which items are disputed. This lets us organise the issues requiring review without assigning a value or legal effect to each improvement in advance.
Can you review partition proceedings that have already begun?
Yes. Bring the decisions, pleadings and notices. We will examine the case’s status, relevant dates and the scope of the professional assistance requested.
Property and estate matters
Land titling under Law 80
Do you hold possessory rights over coastal land, or have a land-title application that is not progressing? At Quirós & Quirós, we examine the land’s history and available documents to identify the applicable procedure and prepare the steps before ANATI.

Your questions answered
How do I know whether my land falls under Law 80 of 2009?
We examine its location and legal status, possession history and possible restrictions. Describing it as ‘beach land’ is not enough. Those elements determine whether this regime, another allocation procedure or a preliminary issue requiring resolution applies.
Does Law 80 allow title to any seafront land?
No. Land potentially eligible for allocation must be distinguished from excluded areas or areas subject to a special regime. A building, a private sale agreement or proximity to other titled plots does not replace that verification.
Can you review a Law 80 application filed by another representative?
Yes. We can start with your copies and receipts to identify the application, obtain its documented status and review outstanding matters. Continuity of representation and any change of authorised representative are coordinated before further steps are filed.
What happens if the plan and the contract state different areas?
The source of the discrepancy must be identified. We can coordinate legal and technical checks, identify documents requiring clarification and prepare the appropriate application. An isolated figure should not be changed without checking its effects on neighbouring properties and previous records.
Can you intervene if someone else also applies for title?
Yes, after examining both claims and the procedural status. The response may require appearing in the proceedings, providing evidence, filing an objection or considering another route. Strategy and timing are determined with the notices and file available for review.
Does the fee proposal include the surveyor and payments to ANATI?
The proposal will say so expressly. The firm’s fees are distinguished from technical work, site visits, official charges and other expenses. A quote for legal review does not imply that all those costs are included or that a final allocation price has already been determined.
What should I send for an initial Law 80 review?
Send the land’s location, your contracts, any available plan and any file number or notice. Include a brief chronology of acquisition and possession. This helps identify additional documents needed without expecting you to determine the correct procedure beforehand.
Property and estate matters
Protection of possession and recovery of property
An occupation, a new fence or blocked access to land requires establishing what happened and which right can be protected. At Quirós & Quirós, we examine possession, title and the history of the dispute before choosing the appropriate action.

Your questions answered
Can I protect possession without a registered title?
Yes. Possession may receive legal protection even without a registered ownership title. You must establish the possession exercised, the act affecting it and the requirements of the applicable procedure. We examine the facts, dates and nature of the land; this protection does not, by itself, amount to a declaration of ownership.
Is a possessory-rights contract enough to bring a possessory action?
The case should not be prepared solely from that document. The review must establish how possession was exercised, by whom, for how long and which act affected it. The contract is checked against the situation on the land and the other evidence.
What is the difference between protecting possession and claiming ownership?
Possessory protection concerns a state of possession eligible for legal protection; an ownership claim seeks recognition or exercise of ownership rights. The two may be related, but their legal grounds, evidence and effects are not interchangeable.
Can I change the locks or remove the fence myself?
We do not recommend doing so without examining the situation. Taking physical action can worsen the dispute or affect others’ rights. Preserve evidence and request an assessment of the appropriate legal steps, especially if people occupy the property.
Do you also handle properties occupied by former tenants or relatives?
We can assess those matters. It is important to clarify how the person entered, which agreements existed and whether requests to return the property were made. A tenant, a co-owner and an unrelated third party should not automatically be treated in the same way.
What evidence helps establish who possessed the land?
Dated photographs, contracts, receipts for work or maintenance, correspondence, witness evidence and earlier proceedings can guide the review. Their value depends on what they establish and how they are submitted. One certificate rarely explains the property’s entire history.
Can you request an urgent measure to prevent further interference?
We can examine whether an appropriate measure is available, its requirements and the supporting evidence. Applying does not guarantee it will be granted. We need the dates, the specific harm and the steps already taken to assess it.
Are site visits and experts included in the fees?
The scope is set out in writing. Where site visits, a surveyor, engineer or other experts are needed, their costs are distinguished from legal fees. Before commissioning them, we explain their purpose and how they are budgeted.
Property and estate matters
Acquisitive prescription of property
Possessing property for many years raises questions about whether ownership can be legally recognised. At Quirós & Quirós, we examine the history of possession, registry records and evidence before recommending a claim for acquisitive prescription.

Your questions answered
How many years of possession are needed to acquire ownership by prescription?
For real property, the Civil Code provides for ordinary acquisitive prescription with good faith and a legally sufficient title: ten years between persons present and twenty between persons absent (Article 1694). It also provides for fifteen years of uninterrupted possession without title or good faith, subject to statutory exceptions (Article 1696). Counting years is not enough: possession as owner, openly, peacefully and without interruption, the nature of the property and special rules must be verified. The review determines which rule applies and how it can be proved.
Does living in a house with the owner’s permission count as possessing it as owner?
These are not equivalent situations. Tolerance or acknowledgement of another person’s rights can change the analysis. We examine how occupation began and continued, the existing agreements and the acts you consider evidence of possession on your own behalf.
Can I add the seller’s years of possession to mine?
Combining successive periods of possession requires examining the legal conditions and the link with the previous possessor. Dates cannot simply be added without supporting evidence. The contract, delivery of possession, identification of the land and demonstrable continuity are relevant.
Do utility payments or improvements alone prove that I own the property?
No. Those documents may help establish how the property was used, but must be assessed alongside its full history and the legal requirements. A tenant, someone occupying with permission or a person under another arrangement may also pay utilities or make improvements.
Can ownership of any state land be acquired by prescription?
That should not be assumed. The property’s legal classification and special rules are decisive; property outside private commerce is not treated like private property eligible for prescription. A different administrative allocation procedure may also need to be considered.
What happens if the registered owner has died?
We must examine who needs to participate in the proceedings and any existing succession records. The death does not justify excluding interested parties without analysis. Correct identification of the parties forms part of the review before filing the claim.
Can you defend me if someone seeks ownership of my property by prescription?
Yes. We examine the claim, notices and occupation history to prepare the defence. Permissions, contracts, acknowledgements of ownership and acts contradicting the alleged possession are relevant. Send the complete notice when you first contact us.
Is a declaration of acquisitive prescription the same as obtaining title through ANATI?
No. These procedures have different legal grounds and competent authorities. The choice depends on the land, its history and the claim. Our review aims to avoid presenting a private ownership dispute as a simple administrative application, or the reverse.
Property and estate matters
Easements, access and boundary disputes
Has access to your property been blocked, or is there a disagreement over the fence separating two plots? At Quirós & Quirós, we review titles, plans, agreements and prior records to define the dispute and assess a negotiated or judicial solution.

Your questions answered
Can I demand a right of way if my property has no access to a public road?
A legal route may be available, but the property’s circumstances and applicable rules must be verified. The route and any compensation are also examined. This does not authorise you to open a road across the neighbouring property yourself.
Does using a road for years prove that I have an easement?
Length of use alone is not enough to reach that conclusion. We examine the title, agreements and the way the road has been used. Access by tolerance and a formally established right require different analyses.
What should I do if a neighbour installs a gate and blocks access?
Document the closure, dates and previous use, and keep plans, deeds and messages. We can examine the right claimed and the appropriate legal steps. Avoid forcing access before receiving advice on the legal consequences.
Does an approved plan alone determine who owns a strip of land?
It should not be used in isolation to resolve an ownership dispute. It must be checked against titles, previous records and the physical situation. The surveyor provides the technical analysis; the scope of rights and the appropriate dispute procedure require legal review.
Can you draft an access agreement with my neighbour?
Yes. We can specify the location, authorised use, beneficiaries, maintenance and formalities. We also examine whether you need personal permission or a right attached to the property. The document must reflect that distinction rather than merely permitting passage.
Does a right of way automatically include water, electricity and drainage?
That should not be assumed. The content and scope of the right must be examined for each use. We can review the existing instrument and the project’s needs before negotiating works, installations or additional permissions.
Do you handle discrepancies between plans and old fences?
Yes. We organise the records and coordinate a technical review to identify the disputed discrepancy. We then assess whether an agreement, documentary correction or contested proceedings are appropriate. Surveys and expert reports are budgeted separately.
Is it better to resolve access before buying or building?
As a preventive step, we suggest checking legal and physical access before committing payments or starting work. An entrance used informally today may not meet the project’s needs. This check can form part of the purchase review.
Property and estate matters
DGI procedures and tax exemption applications
We help you investigate the background of your procedure, organise the documents and follow up on the tax matters entrusted to the firm.

Your questions answered
Can the firm make enquiries for my DGI procedure?
Yes. Within the agreed service, we investigate requirements, background and outstanding steps to reduce the work you must do personally. Kenia Rodríguez coordinates enquiries and documents with the legal team. She explains what information is available, what is missing and which steps require your signature or participation.
Can I request exemption advice without all the property documents?
Yes. Send the information you have about the owner and property. We identify missing documents and explain which we can obtain and which you must provide or sign.
Do you handle property owned by companies?
Yes. We review ownership, representation and the company structure to define the necessary steps. The DGI provides specific Family Tax Estate arrangements for certain legal structures. For corporations, it requires, among other evidence, an accountant’s certification of family ownership and a shareholder declaration. We verify the relevant category’s requirements before proposing the application.
Can the firm review a DGI charge I do not understand?
We can examine the statement and background to identify the charge’s basis. If clarification or correction is appropriate, we explain its grounds and the proposed procedure.
Can you coordinate my property’s tax procedures with its sale?
Yes. We review how the tax procedure relates to the transaction’s documents and dates. Doing this early helps identify outstanding issues before committing to closing terms.
How much does an exemption application cost and how long does it take?
Fees depend on the work your case requires; before engagement, you receive a proposal specifying scope and separate expenses. For Family Tax Estate or Principal Residence status, Law 66 gives the DGI three months from application to decide and notify, and provides for acceptance by silence. We review proof of filing and the file before invoking that effect. Other exemptions require an estimate based on the procedure and outstanding issues.
Is my home exempt because it costs less than B/.120,000?
Not automatically based on its purchase price. The Family Tax Estate or Principal Residence regime exempts up to B/.120,000 of the taxable base, including improvements, when its conditions are met and the benefit is requested. A general exemption up to B/.30,000 also exists. We review the recorded value, residential use and recognised benefits to identify the appropriate application.
Which types of exemption can you review?
The DGI groups applications into improvements, special exemptions and Family Tax Estate or Principal Residence. You can consult even without knowing the benefit’s name. We review your objective and property information to identify the option, verify its requirements and specify the documents needed.
Why does my exempt apartment still show tax due?
For condominium property with an exemption on improvements, the DGI indicates annual tax of 1% on the land value. We review the apartment’s registered regime and the source of the charge.
Does an exemption application erase earlier debts?
Not automatically. The DGI states that the housing benefit up to B/.120,000 applies from the application date. Earlier charges require separate review for errors, previously recognised benefits or other grounds for correction. A new application is not a waiver of the previous balance.
What if the property’s recorded details are out of date?
Before applying for Family Tax Estate or Principal Residence status, owner details and cadastral values must be current. We identify the discrepancy and coordinate an ANATI update or appropriate DGI correction. We explain the documents needed and whether that work is included in the proposal.
Can the firm file and follow up my DGI application?
Yes. We define scope, fees and expenses before starting. The service may include preparation, filing, responses to requirements and follow-up. Kenia Rodríguez coordinates communication, outstanding documents and enquiries with the legal team, and explains your required involvement. Legal assessments and professional legal acts are handled by the legal team; granting the benefit is for the competent authority.
Should I choose the Principal Residence option?
The choice depends on who occupies the property and under which arrangement. Family Tax Estate applies to the owner’s permanent home with their family; Principal Residence concerns a permanent residence that does not constitute a family estate. We review your family situation, ownership and existing benefits to select and substantiate the appropriate option.
Can I apply for the benefit if I live alone?
The DGI provides Principal Residence status for adults living alone or with other adults. We review your property’s conditions and organise documents for that category.
Do you handle homes held in trusts?
Yes. We review the trust documents and coordinate what is needed to define the action. The DGI sets specific requirements, including trustee documents and the settlor’s authorisation according to the application.
Can a foreign retiree seek advice on housing tax benefits?
Yes. The DGI provides categories for foreign retirees and requires evidence of that status. We review available documents and the formalities needed to include them in the file.
Should I change an exemption I already have?
If your exemption is expiring or you want to consider a change, we review the existing decision, its validity and the property’s current situation. We then determine whether to maintain the benefit, submit another application or take a different step. We explain how the proposal relates to your existing exemption and the work the firm would undertake.
Can I request prescription of any old tax debt?
Each tax and period must be reviewed. Age is a starting point for analysis but does not, by itself, establish that the application is justified.
Does an earlier payment prevent a tax prescription application?
Its effect depends on the circumstances and when it occurred. The legal team assesses it with the other records, without assuming an automatic consequence.
Does filing a prescription application immediately remove the DGI debt?
Filing is not the same as obtaining a favourable decision. We follow up the response and explain its scope and any further steps required.
Can I seek advice after receiving a tax collection notice?
Yes. Provide the complete notice and receipt date so the legal team can identify its scope and any action requiring attention.
What if the tax debt is not eligible for prescription?
We explain the conclusion and findings. Depending on the case, another administrative step may be assessed, with its scope and conditions defined separately.
Do I owe income tax if I earn B/.11,000 a year?
If B/.11,000 is your annual net taxable income under the general regime, income tax is zero. Filing obligations, educational insurance contributions and other applicable items must be examined separately.
If I exceed B/.50,000, do I pay 25% on everything?
The 25% rate applies to the excess over B/.50,000. Earlier brackets retain their rates; accumulated income tax on the first B/.50,000 is B/.5,850.
Can I owe no income tax but still have to charge ITBMS?
Yes. Income tax considers net taxable income; ITBMS depends on turnover and activity. Expenses can reduce the former without eliminating the ITBMS obligation.
Does payment from a foreign client make the income foreign-source?
The payer’s or bank account’s location is not enough. Where the activity is performed and the rules determining the income’s source must be analysed.
Does this table apply to selling shares or property?
Capital gains may have specific tax rules, withholding and forms. The transaction must be reviewed before applying the ordinary income-tax table.
Companies and business
Companies and business
Formation of companies and foundations
We help you choose and establish the structure you need, with clear explanations of its management, documents and ongoing obligations.

Your questions answered
Can a foreign national incorporate a corporation in Panama?
Yes. Law 32 allows people of any nationality to form corporations. The proposed activity, its restrictions and permits, the participants’ identification and their obligations must be reviewed. Incorporation does not, by itself, grant residence, work authorisation, a bank account or permission to conduct any activity.
What information do I need to incorporate a corporation?
Define the name, objectives, capital structure, directors and management arrangements. Those decisions must be properly reflected in the articles of incorporation. Before incorporation, also assess how the company will operate in practice and its obligations based on its activities and owners.
Does an inactive company cease to have obligations?
Stopping sales or invoicing does not, by itself, end a company’s obligations. If the annual corporate tax, tasa única, applies, inactivity does not remove that payment. Its registry status, accounting records and obligations relating to the resident agent must also be checked. The firm reviews the entity, its assets and outstanding periods to identify what must be regularised or maintained. No taxable income may mean ordinary income tax is zero, but this does not mean there are no filing duties, annual corporate tax or other obligations. The entity’s activity, regime and relevant periods must be verified.
Does having a company mean I can open the business?
Incorporation is one part of preparing the business. The proposal must specify which corporate documents, permits and registrations the engagement includes. Before opening, the firm reviews tax registrations, the operating notice where required and requirements specific to the activity and premises. The location and a description of the proposed business allow us to identify outstanding steps and their sequence.
Will the company automatically have a bank account?
Opening an account requires the bank’s own review. Prepare information about the activity, participants and source of funds.
Can we incorporate if one shareholder is outside Panama?
You can consult us about those arrangements, specifying each participant’s country of residence and role. We review identification, documents and applicable signing formalities. Do not assume that everyone must travel or that all foreign documents will be accepted without review.
What should the initial tax file contain?
To assess a company’s RUC tax registration, gather the legal representative’s current identification and evidence of the company’s registration in the Public Registry. We also need to verify the tax address, activity and information the entity will declare. The firm organises the information and checks applicable requirements before preparing the application; if already registered, we review which details need updating.
Can a private interest foundation operate any business?
A private interest foundation has its own purposes and rules. Its assets serve the objectives set out in its foundation charter, and the law limits its profit-making activities. It can help organise certain estate interests, but its intended purpose must be assessed before selecting this structure.
Do a foundation and a company serve the same function?
No. A company and a private interest foundation follow different rules and purposes. To choose, we examine the activity or assets you wish to organise, who will manage them and how rights or benefits will be distributed. This lets us explain which structure suits your objective and the obligations involved in maintaining it.
When does a private interest foundation acquire legal personality?
The Public Registry’s official information identifies registration of the foundation charter as the act that confers legal personality.
Can I contribute property to an existing company or foundation?
We can examine the transaction. We need information about the property, its owner, obligations affecting it and the entity’s documents. Creating a company or foundation does not, by itself, transfer property; the specific transaction and its costs are reviewed separately.
Which decisions should I make when creating a company or foundation?
Decide who signs, how managers are replaced, what happens if a disagreement arises and how instructions and documents will be kept.
Can you advise me before I create the entity?
Yes. Explain what you wish to organise, who will participate and the assets or activity involved. This allows us to assess a structure serving a specific purpose.
Do you review existing companies or foundations?
Yes. Provide the formation documents and explain what you need to change or regularise: participants, offices, signing authority, internal records, obligations or registry status. We examine the entity’s background according to its nature, identify what is missing and define the work the firm could undertake. Consulting about an existing entity does not require incorporating it again.
Companies and business
Resident agent and corporate maintenance
We help you keep your entity’s affairs organised, handle corporate changes and resolve outstanding issues that affect its operations.

Your questions answered
I have a company and want to change lawyer or resident agent. Where do I start?
Gather the incorporation deed, amendments, certificates, minutes and powers of attorney, together with the previous agent’s details and known outstanding matters. We examine who can authorise the change, which documents are missing and how to organise their handover. We then assess acceptance of the engagement and distinguish initial regularisation from ongoing maintenance. Sending an enquiry does not, by itself, formalise the agent change or an ongoing service agreement.
Does paying the resident agent cover all company expenses?
Formation and subsequent maintenance must be described separately. Before engaging the service, distinguish initial and recurring costs: resident agent fees, annual corporate tax where applicable, accounting, returns and exceptional actions. The proposal specifies the services and payments included, expenses payable to third parties or authorities and tasks requiring a separate quote. Paying one item does not mean all others are covered.
Can I consult you if minutes or certificates are missing?
Yes. Start with the documents you retain and details of those who managed the entity. The legal team handling your corporate matter identifies missing minutes, certificates, old receipts and records, then organises the enquiries and steps needed to reconstruct and review relevant information. You do not need to have everything resolved before the initial consultation.
Can you check how much my company owes?
Yes. With the appropriate authorisation, we examine the account and available documents. We explain the items identified and the steps we propose.
Does paying arrears remove every suspension?
Do not assume that payment has updated all records. If suspension relates to the annual corporate tax, applicable amounts must be regularised and removal of the suspension entry must also be requested and verified. The firm reviews the cause, receipts and required decision; any other grounds for suspension must also be addressed before the entity can be considered regularised.
Can every suspended company be reactivated?
That cannot be assumed. For suspension due to annual corporate tax arrears, the rules provide one year from registration of the suspension to reactivate, and dissolution if that period expires without reactivation. We examine the cause, registration date and subsequent entries before accepting the engagement. An already dissolved company requires a different analysis; paying the debt does not guarantee restoration of its status.
Can you help if the company owns property?
Yes. We coordinate the corporate review with the client’s property needs and determine which issues must be resolved for the planned transaction.
Is CAIR added to ordinary income tax?
The two calculation methods are compared and, where CAIR applies, the higher result is used. An application for non-application requires examining the qualifying grounds and meeting the relevant requirements.
Does retaining profits in the company avoid any additional payment?
Complementary tax must be examined. Under the general regime it may arise even when no dividends are distributed, subject to applicable exemptions and rules.
Does a limited liability company automatically qualify for a lower tax rate?
The rate depends on the tax regime and operations. The corporate form alone does not establish entitlement to a preferential rate.
Companies and business
Contract drafting and review
We help you turn negotiated terms into a clear agreement and understand the obligations you will undertake before signing.

Your questions answered
How should I review a supplier contract that changes what we negotiated?
Compare the new draft with the offer, quotation, appendices and discussions about agreed terms. Identify differences in deliverables, advances, dates, warranties and responsibilities. The firm can review both versions and propose negotiating changes, also specifying how deliveries will be accepted and later changes documented.
Can a downloaded template be used for any business transaction?
A template may be a reference, but must be adapted to the actual transaction. The firm reviews the subject matter, payments, deliveries, responsibilities, warranties and termination arrangements. We also check that appendices and negotiated terms are consistent with the text to be signed.
What should I send for review of a business contract still being negotiated?
Send the latest draft, financial proposal, appendices and correspondence recording agreements, together with the points still open. Identify the parties and any planned signing date. This allows us to compare the negotiations with the document and focus on terms needing clarification.
How should changes agreed after negotiating a commercial contract be documented?
Record in writing what changes, who accepts it and its effect on price, deadlines and other obligations. The firm can prepare the amendment or appropriate document, check consistency with the contract and organise the final version. Also keep the correspondence explaining the agreement reached.
Can you review my supplier’s contract?
Yes. Provide the complete document and explain what you intend to purchase, the expected amount and your concerns. The review must also consider appendices and incorporated terms.
Can I seek advice on a commercial contract after signing it?
Yes. Bring the signed version and records of performance. The consultation then focuses on what was agreed, what happened and the alternatives to be examined.
Can a civil breach of agreement be examined without a written contract?
Yes. You can consult us about an oral agreement, an agreement made through messages or a situation without a signed contract. Explain how it was agreed and gather receipts, transfers, delivery records and other evidence. Keep complete conversations and related payment records. The absence of a signed contract does not, by itself, determine which rights can be claimed: the transaction type, applicable formalities and what the available evidence can prove must be examined.
Should I delete messages that seem contradictory?
Do not delete or edit them. Keep complete conversations and original files, including communications that appear unfavourable. Context helps the lawyer understand events and assess the available evidence. You can identify messages that concern you and explain why, without altering their content.
Can you review a civil agreement before a breach occurs?
Yes. Explain what you wish to agree and your concerns. A review or drafting engagement can clarify payments, deliveries and responsibilities.
Companies and business
Shareholder and partner disputes
We help you understand your rights, organise the evidence and explore solutions to disagreements over accounts, decisions or leaving the business.

Your questions answered
I invested money in a business and my partner disputes the accounts. What can I do?
Separate capital contributions, loans, expenses and repayments, matching each movement to its date, amount, recipient and evidence without counting the same payment twice. Gather the articles of incorporation, shareholder agreements, minutes and correspondence about disputed transactions. The review identifies what is documented, what information is missing and whether accounting support is needed to assess negotiation or a claim.
Is a corporate resolution invalid if I did not receive notice of the meeting?
The articles of incorporation, bylaws, minutes and notice records must be reviewed. Law 32 sets out notice rules and circumstances involving waiver or participation that may affect a resolution’s validity. Failure to receive a notice therefore does not automatically invalidate every decision.
What should I check before selling registered shares and leaving a company?
Review the articles of incorporation, bylaws, certificates and share register. Pre-emption rights or other transfer conditions may apply. For a corporation, documenting the transfer and entering it in the company’s appropriate register also matter. Coordinate the sale with any obligations that remain your responsibility.
Does being a shareholder mean I can sign for the company?
Not necessarily. Owning shares does not, by itself, establish authority to sign contracts or assume obligations in the company’s name. Before signing, we review the articles, appointments and relevant powers of attorney or authorisations to verify who can represent it and within what limits.
Should I bring only the minutes I consider incorrect?
Bring earlier minutes, the articles and related agreements too. Context allows the decisions and alternatives to be reviewed.
Can I consult you as an individual shareholder?
Yes. Explain your relationship with the entity and what you wish to resolve. It must be clear from the outset that advising a shareholder is not the same as representing the company or other shareholders.
Can an agreed exit be explored?
Yes. We can examine proposals to purchase an ownership interest, reorganise or separate interests, depending on the documents, any valuation needed and the parties’ willingness.
Can I consult about a shareholder dispute without all the documents?
Provide what you have and explain what is missing. The initial review identifies which records and ways of obtaining them need examination, without treating unverified facts as proved.
Is a verbal agreement between shareholders enough to complete a transfer?
What was agreed and the documents required for the specific transaction must be reviewed. Acceptance of a negotiated deal does not, by itself, prove that ownership interests, assets, powers and registers have been updated. We can identify outstanding instruments and checks before treating the separation as complete.
Companies and business
Trademark registration and protection
We help you define the sign to protect and prepare your trademark application, with the information and follow-up your business needs.

Your questions answered
I already have a business name and logo. How do I start protecting them?
Gather the name and design you use or intend to use, describe the products and services and identify the intended owner. Include labels, publications and any previous applications. The firm organises a search and review of the elements to be protected before defining the application and follow-up.
Can I apply for a trademark before using it?
DIGERPI’s published requirements cover both trademarks already in use and those intended for future use. The application must accurately reflect that situation and identify the products or services. Define the sign and its owner before filing, as intended use does not remove the other registration requirements.
What information must I establish about the trademark owner?
Identify who will apply and provide their address and nationality. For a company, DIGERPI also requests information about incorporation and registration as applicable. Decide ownership before filing and distinguish the owner from the person designing the logo or managing the business’s social media.
Does incorporating a company also protect its trademark?
Incorporating a company, registering its name or registering a domain is not equivalent to registering the trademark identifying its products or services. Provide the business documents and the name or design you wish to protect. The firm reviews the sign, its owner and relevant classes to define the DIGERPI application and explain its scope.
Do I need to know the class before applying for a trademark?
Describe the products and services precisely. The application identifies the relevant classes; choosing solely by name may leave activities outside the protection sought.
Does a favourable search guarantee registration?
No. A search helps assess risks; the authority examines the application and third-party rights may arise.
Can I have the name reviewed before designing the logo?
Yes. Explain the name and intended activity so we can organise an initial review. The final design may need further analysis.
Do you review objections or notices concerning my trademark?
Provide the complete document and the stated dates so we can examine its implications and the firm’s possible involvement.
Companies and business
Business permits and procedures
We help you identify and organise the procedures required for your activity before opening, moving premises or expanding your business.

Your questions answered
I want to open a business in Panama. What should I check before renting premises?
Define the activity, products or services and who will operate the business. Provide the location, condition of the premises and draft lease. The firm identifies matters concerning use, works and authorisations to be checked, and reviews who will undertake adaptations and outstanding procedures. Before committing to the lease, also agree what happens to payments and the contract if the premises prove unsuitable for the intended activity.
How does Panamá Emprende help when preparing to open a business?
Panamá Emprende is the MICI-administered system for generating the operating notice, Aviso de Operación. Before applying, the firm checks the activity, operator and any exemptions or sector-specific authorisations requiring review. This preparation helps organise opening around the actual project and its obligations.
What should I prepare if an authority raises objections to or rejects my business-opening application?
Gather the complete document, proof of notification and a copy of the application with its appendices. Distinguish a request to correct information from a final decision. With that file, a response or appeal can be assessed according to the activity, authority and special procedural rules.
How can I check whether my business permits and registrations remain valid?
Prepare a table listing each document, authority, date, validity period and responsible person. Compare it with the requirements for the activity.
Should I review permits if I change the activity?
Yes. Changing services, products or premises may change the requirements; do not assume previous documents cover the new operation.
Is this consultation useful for a business already operating?
Yes. You can request a review of existing documents, renewals and requirements received to organise outstanding matters.
Does an operating notice resolve every administrative requirement?
The Aviso de Operación simplifies notification of the start of a commercial or industrial activity, but does not remove special conditions for regulated activities or applicable tax, employment and social security obligations. The firm checks whether your activity requires the notice, prior authorisation or qualifies for an exception, and which premises-related matters need attention. This organises the requirements for that specific business.
Does buying a business automatically include its permits?
That should not be assumed. Provide the proposed transaction, the holder of each authorisation, the activity and premises. We examine which documents relate to the person, establishment or specific conditions and which require additional action. That verification should form part of the purchase negotiations.
Companies and business
Legal advice for hotels, cabins and tourism businesses
Buying land, building cabins and welcoming guests involve different legal decisions. At Quirós & Quirós, we bring together property due diligence, business organisation and document management in advice tailored to your tourism project.

Your questions answered
Does having a company or operating notice satisfy every accommodation-business requirement?
That should not be assumed. The business structure and the establishment’s own procedures are different matters. The ATP requires documents for accommodation registration, and the project may require further checks depending on its location, construction work and services offered.
Is this advice suitable for small cabins and accommodation advertised on booking platforms?
Yes. The analysis starts with the actual operation, rather than only the number of rooms or platform used. We review the property, how services are provided and existing documents to identify the category and procedures requiring examination.
Can you handle or review accommodation registration with the ATP?
We can organise the file and follow up the application within the agreed engagement. We first review the owner, property and establishment’s characteristics. Required certificates and technical documents must be issued by the competent professionals or authorities.
Do you also review contracts with builders and managers?
Yes. We can clarify deliverables, payments, responsibilities, use of assets and handling of breaches. Identify whether the contract is personal or through an entity and which authorisations the signatory requires.
Does land titling under Law 80 automatically include tourism incentives?
Land titling under Law 80 of 2009 must not be confused with procedures for a tourism business. These are separate analyses. Potential incentives require identifying their own legislation and requirements; they are not offered as an automatic consequence of obtaining land title.
Can you review accommodation already operating?
Yes. We can begin with an inventory of documents, contracts and completed procedures, then prepare a regularisation plan based on the findings. The review is not a certification of full compliance without examining the establishment’s records and requirements.
Does the proposal include an engineer, architect, accountant and environmental procedures?
They are not presumed included. The proposal separates legal advice from those services and specifies the coordination offered. When a specialist is needed, their role and budget are identified before assuming the work forms part of the engagement.
Companies and business
Construction contracts and disputes
Construction work needs clear rules on what is to be built, what is paid and how delivery is verified. At Quirós & Quirós, we advise on construction contracts and disputes between owners and contractors, within the agreed engagement and subject to conflict-of-interest checks.

Your questions answered
Can you review the construction contract before I pay the advance?
Yes. We review the parties, scope of work, how progress is verified and what happens if changes or breaches occur. The quotation, plans and appendices should form a consistent whole before signing and starting payments.
What should I do if the contractor abandons the works?
Keep the contract, payment records, correspondence and evidence of the current condition. We can examine formal demands and the appropriate claim procedure. Before replacing work or discarding materials, determine how to preserve evidence while still taking urgent safety measures.
Can the contractor charge for any additional work performed?
The original scope, pricing arrangement and authorisation of the change must be reviewed. Performing additional work does not replace examination of the agreement. Correspondence, revised quotations and approvals are relevant to preparing each party’s position.
Can I stop all payments because there is a defect?
We do not recommend a blanket decision without reviewing the contract and the seriousness of the breach. We can assess enforceable obligations, agreed mechanisms and technical documents to avoid creating a further dispute through the response to the problem.
Do all construction defects have the same warranty period?
No. The type and seriousness of the defect, the contract and the applicable regime must be distinguished. Rules on structural ruin or liability for particular defects do not automatically apply to every finishing issue. Start the review with dates and documents.
Do you also represent contractors when owners fail to pay?
We can consider that representation after checking for conflicts of interest. We review completed work, acceptance, outstanding payments and the owner’s objections. The proposal identifies the claim or defence considered supportable.
Do I need an expert report to make a claim?
It depends on the dispute. Technical questions about quality, progress or the cause of damage may require a specialist report. The lawyer does not replace the engineer or architect; the lawyer identifies what must be proved and coordinates evidence preparation.
Can an arbitration clause change where I must bring a claim?
It may determine the procedure for disputes covered by the agreement. We therefore review the clause, its scope and the agreed process before bringing a claim. Do not assume every construction dispute belongs before the same court or tribunal.
Individuals and legal defence
Individuals and legal defence
Employment law and termination entitlements
Zoila Chilan helps you understand a termination of employment, check the documents and decide how to address a final payment calculation or employment claim.

Your questions answered
Can an employment dispute be resolved through conciliation?
Yes. Conciliation may lead to an agreement where the matter and circumstances permit. MITRADEL provides conciliation and employment guidance services. We first examine the problem and available options: clarifying documents, sending a communication or considering conciliation may be useful. Before accepting a proposal, review the facts, included items and document’s scope to understand the obligations undertaken. If proceedings are needed, we explain their purpose and the work we propose to handle.
I was dismissed and disagree with my final employment payment. What can I do?
We can review the calculation and termination terms before you accept a proposal, even if someone else prepared it. Gather the contract, start and end dates, salary records, dismissal letter and all documents accompanying what you are asked to sign. Zoila Chilan examines the data and items used, points requiring evidence and the agreement’s content; the review goes beyond comparing a final figure. If you have already signed or received payment, provide that evidence too so its effect and your options can be assessed. Attach any summons or claim and state its date.
Do you also review resignations and mutually agreed terminations?
Yes. We examine the resignation or mutual agreement, proposed payments and termination-related correspondence. Different forms of termination may involve different entitlements and consequences. Before you sign an agreement with your employer, we can explain the wording and obligations so you can decide; if already signed, we review events and available records. Tell us if a response deadline has been set so we can take it into account when arranging the consultation.
What documents help with an employment consultation if I have no contract copy?
You can seek advice even without a written contract or retained copy. Start with payslips, transfers, messages and other available communications. Add approximate start and end dates, your role, usual hours and an explanation of working conditions. Zoila Chilan and the team organise those records and identify additional information or evidence needed; you do not need a perfect file to request guidance.
Does MITRADEL’s calculator determine every final employment payment?
No. The official tool reviewed is limited to certain private-sector indefinite contracts terminated with employer liability. It excludes, among others, public servants, fixed-term or project contracts, resignations and employment governed by special rules. Its result therefore does not replace review of the contract, wages, termination method and payments. The firm compares those details with the calculation and explains which items need correction or verification, without treating an automatic figure as a final conclusion.
Can you review a MITRADEL summons or an ongoing employment claim?
Yes. Share the complete summons, documents already filed and any previous agreement or payment. State how and when it was received and the scheduled date. Zoila Chilan reviews the issuing authority, purpose and claim status to clarify the preparation and assistance requested. Before undertaking the action, the firm confirms its scope and whether it can act within the time available.
Individuals and legal defence
Civil and commercial litigation
We help you assess a dispute, prepare the evidence and define a strategy for negotiation or representation in court.

Your questions answered
Do all civil cases use the same procedural code?
No. Articles 801 and 802 of the Civil Procedure Code distinguish cases begun after its entry into force from those already pending. Pending cases continue under the applicable earlier provisions, including enforcement and outstanding steps. The firm verifies when proceedings began and their status before applying rules or calculating deadlines.
How should I prepare for a civil or commercial hearing?
Review the purpose, summons, facts within your knowledge and required documents with your lawyer. Coordinate availability if witnesses or experts are involved.
Does winning a judgment mean I have been paid?
No. Obtaining a favourable judgment and receiving money are separate stages. We must examine whether the other party complies voluntarily or enforcement must begin or continue, as well as realistic recovery prospects. The firm can explain the next step and any additional expenses that stage requires.
Is it worth suing if the other party appears to have no assets?
That must be assessed before deciding. Obtaining a favourable decision and securing compliance are different matters. The consultation can consider available asset information, the claim’s objective and procedural costs without guaranteeing financial recovery.
Individuals and legal defence
Responding to lawsuits
If you have been served with a lawsuit, we help you identify the required steps, organise your defence and prepare the appropriate response.

Your questions answered
I have received a lawsuit and do not know how to respond. What should I send the lawyer?
Gather the complete claim, appendices, accompanying order and evidence of how and when each document was received. Add previous decisions, contracts, receipts and a brief chronology. Identify any imminent hearing or requirement. These records allow us to examine the claim, verify dates and prepare your position; a first page alone may omit decisive information. The firm reviews the matter and time available before confirming whether it can undertake representation.
Does negotiating a settlement suspend the deadline to answer a claim?
Do not assume informal negotiations suspend the deadline or replace the response. Confirm with your lawyer whether a formal step changes the deadline and keep the response ready. The file, dates and any agreement must be reviewed to define the necessary actions. Inform your lawyer of discussions and send their full terms before relying on the matter being settled.
What if I only have photographs of the claim?
Send complete, legible photographs in order, together with the notice and receipt date. Identify any missing page or appendix. This copy allows the review to begin; the firm will coordinate any additional documents needed. Do not wait for a perfect copy before reporting the claim and its dates.
Can I use the deadline from another lawsuit to calculate my current response date?
No. The procedure and applicable rules may differ. Calculating the deadline requires reviewing the file, order received, type of proceedings and method of service. The claim’s title or an incomplete description also cannot support an individual deadline calculation.
Can I consult you if I already have a lawyer?
You may request a second opinion and provide the records. Before any intervention, the consultation’s scope and existing representation must be clarified.
Individuals and legal defence
Debt recovery
We help you document the outstanding balance and choose a recovery approach suited to the evidence and the debtor’s situation.

Your questions answered
A client has not fully paid an invoice. How do I prepare to recover the balance?
Prepare the invoice, related contract or order, delivery records and evidence of each part-payment. Organise due dates and correspondence to explain the outstanding balance calculation. Quirós & Quirós reviews those documents before considering a formal payment demand, payment agreement or possible court claim.
Does every invoice allow expedited enforcement proceedings?
No. The obligation must be clear and due, and the document must meet the requirements for an enforceable instrument. Where the Civil Procedure Code applies, Articles 731–733 are reviewed, including the instrument’s form and whether the amount is fixed or ascertainable. An unpaid invoice alone does not establish those conditions. We examine the invoice, its acknowledgement where relevant, transaction documents and applicable procedural regime.
What should a payment agreement specify?
It should clearly state the acknowledged balance, instalments, due dates, payment method and allocation of each payment. Any agreed security and consequences of default must also be reviewed. The firm can prepare or review the text so that obligations and settlement conditions are clear.
Can I seek debt-recovery advice using transfers and messages without a signed contract?
Yes. You can request a review of transfers, messages and other available evidence even without a signed contract. Send them in full and explain what was agreed, what was delivered and what remains unpaid. Transfers show movements of funds, but their purpose and connection to the obligation must be assessed with conversations and other records. Their usefulness and possible claims are evaluated case by case.
Does every debt claim allow seizure of assets?
We do not assume so. The consultation examines which procedure and measures could be considered given the documents and circumstances.
Individuals and legal defence
Traffic accidents and insurance claims
Janina H. Brugiati helps you organise the accident documents and review your claim, a compensation offer or a settlement and release.

Your questions answered
Which documents should I keep after an accident for an insurance claim?
Keep the accident details, available photographs, claim number, policy and insurer correspondence, together with evidence of damage. Retain proof of submissions and any payments received. Janina H. Brugiati organises the claim review to identify what is requested, what is documented and what information is missing.
What should I check before signing a release with an insurer?
Before accepting an offer or signing a release, review the items paid, the claims covered and the rights or proceedings it brings to an end. Compare the offer with documented losses and expenses, including matters still requiring clarification. Send the complete text, offer and claim records; a legible photograph can help organise the initial consultation. Janina H. Brugiati examines the document, explains its scope and identifies points needing clarification so you understand what you are accepting.
What if I disagree with the insurer’s response?
Share the claim, coverage documents, materials submitted and written response with their dates. Also tell us if the insurer has not responded or has rejected the claim. Janina H. Brugiati reviews the disagreement and assesses whether to supplement the claim, seek clarification or consider another route. For a complaint to the Superintendency of Insurance and Reinsurance, we verify the prior complaint to the insurer’s complaints system, its response or lack of response and applicable deadlines. The action depends on your position, records and engagement; not every disagreement follows the same procedure.
Which invoices should I keep while negotiating accident compensation?
Keep invoices for repairs, medical care and other accident-related expenses. Organise them by date and item, avoiding duplicate entries.
Can I consult about an insurance claim after signing a release?
Yes. We can review the signed release, payments received and circumstances of acceptance. Send the offer, complete correspondence and claim documents too. Signing alone does not determine which further steps remain possible: the agreement’s scope and background must first be examined.
How can I check which expenses the insurer’s compensation offer includes?
Review the breakdown and compare it with the losses and expenses submitted. Identify items accepted, items excluded and the insurer’s reasons. If the offer does not explain them, the firm can help request clarification and document differences before you consider acceptance.
Can you review my case after I have spoken to the insurer?
Yes. Send claim numbers, correspondence and documents submitted or signed. Report any payment received and the dates of summonses or decisions. Our involvement is defined by the case’s status and available documents, without guaranteeing coverage or a compensation amount.
When can I consult Janina after an accident?
You can request a consultation with Janina H. Brugiati whenever you need to understand documents or prepare a step. Mention any summons, response date or outstanding insurer communication. Janina reviews the case’s status and explains which actions may need attention.
Are the traffic report and insurance claim the same procedure?
They are distinct documents and steps. The traffic authority addresses the incident within its powers, while the insurance claim requires examination of the policy, coverage and supporting evidence. We review how the two processes connect in your case.
Can I consult about an accident if photographs or documents are missing?
You can consult with the information available. We organise what exists and identify what could be requested or obtained. You do not have to complete the investigation yourself before contacting us: the initial review helps organise those outstanding tasks.
Individuals and legal defence
Administrative procedures and appeals
Zoila Chilan helps you understand an administrative action and prepare applications, responses or appeals using the relevant documents and dates.

Your questions answered
What should I prepare if an authority requests additional documents?
Share the complete request, proof of receipt and your application with the appendices already filed. Include acknowledgements and earlier correspondence. A request for information can serve a different purpose from a decision on the application; it must be read to determine its scope. Zoila Chilan examines the requirements, how to substantiate compliance and applicable dates or conditions. The team organises outstanding documents and prepares the agreed response within the engagement.
Can I request access to or copies of my administrative file?
Law 38 governs access by interested parties and other authorised persons, subject to restrictions for legally confidential or protected information. Identify the authority, file number and your relationship to the matter when preparing the request. Copies help establish which documents and decisions actually form part of the proceedings.
Are administrative reconsideration and appeal the same?
They are different remedies. Under the general regime, reconsideration is addressed to the authority that issued the decision and an appeal to its superior. Availability depends on the act and applicable rules. Review the complete decision, notification and any special legislation before choosing a challenge.
What should I send a lawyer after receiving an administrative sanction?
Send the complete decision, proof of notification and procedural records. Include the delivery envelope or message if retained and state how and when the decision was received. The firm needs those details to examine deadlines and the appropriate response or challenge, rather than calculating by comparison with another case.
Can you investigate why my application has stalled?
Yes. We review the documents, background, submissions, correspondence received and any accessible status information. With the required authorisation and within the agreed service, we seek information to identify outstanding issues. We explain what we need, what we can obtain and which matters the firm can resolve or depend on action by the authority.
Can Zoila review a rejected application?
Yes. The complete decision and notification details are important. Zoila examines the reasons and available options. The response may require correcting documents, taking a specific procedural step or considering a challenge.
Can the firm prepare the written submissions for my administrative procedure?
Yes. Within the agreed service, the legal team prepares submissions and organises their appendices. For a tax prescription application, we first examine whether grounds exist and organise supporting evidence. We confirm who must sign, the representation required and when your involvement is necessary. Kenia coordinates documents for tax procedures with you. Keep acknowledgements, reference numbers and exact copies of submissions: they establish filing and help reconstruct the file and dates.
Can I seek advice after filing an administrative application myself?
Yes. Bring the file you have assembled and an account of the steps taken. We review its current status before proposing additional work. Starting the procedure yourself does not prevent you from seeking advice on the remaining steps.
What should I do if I receive an administrative notice I do not understand?
Send a complete copy and background on the activity or application, stating how and when it was received. You may also consult about municipal correspondence. Highlight any approaching date when requesting assistance: the available time must be reviewed before accepting and defining an action. The firm identifies the authority and assesses the help it can provide. You need not interpret the document yourself before asking for help.
Do you include procedures before the DGI?
The firm can assess tax administrative applications and matters such as exemptions, corrections or prescription, according to the engagement. Each procedure is examined against its specific requirements. For property tax, we examine the property information, obligations and ownership or updating documents needed. Kenia coordinates the information and Zoila provides the relevant administrative-law assessment.
Can I wait while the authority answers an informal enquiry?
Do not assume an informal conversation or enquiry replaces an appeal or changes a notified date. Send the decision and proof of receipt so the formal remedy, authority, deadline and appropriate action can be identified. Report parallel procedures or responses before assuming you can wait.
Individuals and legal defence
Criminal defence and assistance to victims
Zoila Chilan advises you on a summons, investigation or hearing and prepares the legal assistance you need according to your role in the case.

Your questions answered
The prosecutor’s office has summoned me and I do not know why. How do I prepare for legal advice?
Share the complete summons and identify the authority, scheduled date and time and available case number. Add earlier documents and a brief chronology. Zoila Chilan examines the purpose and the capacity in which you are summoned to define appropriate assistance. Case details are reviewed through the channel agreed with the firm. Before acting, we confirm availability, the engagement and service scope in light of the stated urgency.
Do the prosecutor and judge perform the same role in criminal proceedings?
Their roles differ: the prosecutor directs the investigation and the judge makes the decisions assigned to the court. The defence protects the investigated or accused person’s rights. Identifying who issued a summons or order helps explain the action ordered and how to prepare.
As a victim, can I find out how an investigation is progressing?
The adversarial criminal justice system recognises victims’ rights to know the progress of proceedings, be heard and receive protection where appropriate. Gather the case number, complaint and correspondence received. Your specific participation must be assessed according to your procedural status and the investigation’s stage.
Can an arrested person ask for a lawyer?
Yes. An arrested person has the right to defence assistance and to remain silent without that being used against them. Official information also provides for a free defence lawyer. If contacting the firm for someone arrested, state their location, the authority involved and known proceedings so we can assess available assistance.
Does receiving a summons mean I have been found guilty?
No. A summons or complaint is not a conviction. A complaint, investigation, formal accusation and judicial decision must be distinguished. The summons is reviewed according to its purpose and your capacity in the proceedings. We can examine it and the background to explain the announced step and assistance needed. Avoid conclusions based only on a title or third-party comments.
Can I also consult if I believe I was the victim of a crime?
Yes. We listen to what happened, review the documents and assess the appropriate form of assistance. Before accepting the engagement, we check potential conflicts of interest and explain the scope of help we can provide.
Can a relative attend the first consultation about a criminal matter?
Yes. A relative can provide initial information and help arrange guidance. Gather identification, the person’s location, summonses, authority details and relevant documents, and give them in full to defence counsel. We must clarify who the client will be, what information may be shared and the authorisation needed. Representation and file access are coordinated with the person concerned under applicable rules, respecting the client’s decisions and needs. Avoid publishing case details on social media while seeking professional assistance.
Can you explain an investigation already underway?
We can review available proceedings to which access is permitted. Zoila identifies the stage, relevant investigative steps and possible next actions. The analysis requires knowledge of the file and cannot be replaced by a conclusion based on an incomplete summary.
Can you accompany me to a criminal hearing?
You may request this. Intervention requires reviewing the matter, confirming availability and formally agreeing the scope of representation.
Individuals and legal defence
Administrative litigation
An administrative decision affecting a permit, a right or an activity requires reviewing both its substance and the way to challenge it. At Quirós & Quirós, we examine the file and the viability of proceedings before the administrative courts.

Your questions answered
What is the difference between an administrative appeal and administrative litigation?
An administrative appeal is handled within the administrative structure under its rules. Administrative litigation brings a dispute before a court. Their requirements and objectives must be examined separately, although prior action may be relevant to accessing the other route.
Can I apply to the Third Chamber as soon as I receive a decision?
First identify the act, remedy sought and prerequisites for court proceedings, including any required prior administrative action. We therefore request the decision and its notification at the initial consultation rather than recommending a lawsuit without reviewing the file.
Do annulment and full-jurisdiction actions serve the same purpose?
The terms should not be used interchangeably. The review distinguishes a legality challenge from claims concerning an individual right and its restoration under the applicable regime. That choice affects preparation of the proceedings.
What if an authority does not answer my application or appeal?
Silence is not automatically treated as approval. The application, proof of receipt, elapsed time and applicable general or special rules must be reviewed. Those details determine the legal effect and next step to be considered.
Does filing a lawsuit stop enforcement of the administrative decision?
Do not assume suspension without examining the regime and decisions made. We can consider whether to request a measure and the grounds it requires. Preparing the main proceedings and seeking possible interim protection are explained as separate actions.
Can you examine ANATI decisions affecting my land?
Yes. We review the decision, file, notices and rights claimed. The analysis distinguishes the administrative dispute from possession, ownership or registration issues that may require additional action.
Can you also examine losses caused by administrative action?
We can examine that claim and its supporting documents. Compensation is not presumed merely because you disagree with a decision. The legal basis, alleged harm, evidence and competent forum must be identified.
Which document should I send first if I have just been notified?
Send the full decision and proof of notification, with your contact details. Add earlier appeals or procedural steps. This allows us to prioritise the procedural timing before developing a detailed substantive explanation.
Individuals and legal defence
Consumer protection and representation before ACODECO
Did you pay for a product or service without receiving what was agreed? Has your business received a complaint or summons? At Quirós & Quirós, we advise consumers and suppliers in separate matters, following conflict-of-interest checks, to prepare a position supported by documents.

Your questions answered
Do I need an invoice for you to examine my consumer claim?
An invoice is useful, but provide all available evidence of the commercial relationship: contracts, receipts, transfers or correspondence. Its sufficiency is assessed for the specific action; a missing document does not automatically prevent a consultation.
Do you handle warranty claims for vehicles, equipment or materials?
We can examine those matters. We review the purchase, warranty, alleged defect and steps taken with the supplier. If the cause requires a technical assessment, we identify that need and its separate cost before preparing the claim.
Can you defend my business if I receive an ACODECO summons?
Yes, after checking potential conflicts of interest. Send the complete summons, sales documents, disclosed terms and assistance offered to the customer. These allow a response to be prepared in light of the complaint and procedural status.
Are all service complaints filed with ACODECO?
No. Some matters and services have their own regulatory procedures. Complaints about certain public utilities, for example, are not handled like ordinary consumer complaints. The initial review identifies the competent authority for the specific claim.
Does a failed purchase automatically entitle me to any refund I request?
An outcome should not be promised without examining the contract, breach and legally appropriate remedy. We can organise the claim and explain its supporting grounds, distinguishing the amount paid, what was received and alleged losses.
Can you review my business’s standard-form contracts and advertising?
Yes. Preventive advice can cover terms of sale, warranties and advertising materials to identify points needing adjustment. The review is defined according to the products and sales method; it does not replace day-to-day compliance with business obligations.
Can you negotiate a settlement before the dispute escalates?
Yes. We can examine a proposal and document agreed delivery, repairs, payment or resolution of the dispute. Before signing a release or withdrawal, clarify which obligations have been fulfilled and which remain outstanding.
What should I keep from the moment a problem appears?
Keep purchase documents, warranties, advertising, messages and delivery or repair records. Note dates and retain original files. Send any summons or decision in full: the chronology helps prepare the case and identify timely action.
Individuals and legal defence
Mediation, conciliation and negotiated settlements
An agreement requires more than bringing positions closer: it must explain what each party will do and how performance will be ensured. At Quirós & Quirós, we prepare the client’s position, assist in negotiations or mediation and review the documents recording the agreement.

Your questions answered
Does a mediator decide who is right or impose a solution?
A mediator does not impose an agreement. The role is to facilitate communication and a voluntary solution. A lawyer assisting one party has a different role: advising on the proposal and its legal effects.
Will Quirós & Quirós act as my lawyer or as a neutral mediator?
This page offers legal assistance to one party. Neutral intervention is a separate role and is not presumed included. The professional’s role and potential conflicts of interest are reviewed before accepting the engagement.
Must I accept a proposal made in mediation?
Mediation does not oblige you to accept an agreement you do not want. Our assistance helps you assess proposals before deciding. Voluntary participation does not remove the importance of understanding the effects of anything you eventually sign.
Can a settlement be attempted after a lawsuit has begun?
That possibility can be examined according to the subject matter and procedural stage. The agreement must be coordinated with the necessary court steps. A private conversation should not be assumed to close the case by itself.
What happens if a party breaches the agreement?
The content, form of the instrument and available enforcement route must be examined. During negotiations, therefore, consider how payment or delivery will be proved. Not all documents have identical effects or are enforced in the same way.
Do Judicial Branch mediation and a private lawyer cost the same?
They are different services. Judicial Branch mediation centres provide their service free of charge. If you engage a private lawyer to advise or accompany you, those legal fees are agreed separately.
Can you review an agreement prepared by the other party?
Yes. We examine obligations, amounts, due dates, waivers and conditions before you sign. Send the complete document and explain what remains unresolved. The review aims to ensure the wording reflects the actual understanding and that you know its consequences.
Individuals and legal defence
Arbitration and commercial disputes
An arbitration clause may determine how a business dispute is resolved. At Quirós & Quirós, we review the agreement, prepare the client’s position and provide representation in the applicable proceedings within the agreed scope.

Your questions answered
What is the difference between arbitration and mediation?
In mediation, the parties voluntarily seek agreement with a neutral third party’s assistance. In arbitration, the arbitral tribunal determines the dispute within its jurisdiction through an award. Choosing either route requires reviewing the case and existing agreement.
Can I begin arbitration if my contract has no arbitration clause?
Check whether a valid arbitration agreement exists or whether the parties can enter into one for the dispute. One party cannot be presumed able to impose arbitration unilaterally. Whether the subject matter is arbitrable must also be examined.
Can you review an arbitration clause before I sign the contract?
Yes. We can examine its scope, consistency with the contract and procedural arrangements. It is useful to understand the commitment when signing rather than treating the clause as having no practical effect until a dispute arises.
Does an arbitration clause automatically cover every dispute between the parties?
That cannot be assumed without reading the agreement. We examine which disputes it covers and how the specific claim relates to its wording. Jurisdiction or subject-matter issues may also require analysis before acting.
Is arbitration always cheaper than court proceedings?
We do not present that as a universal rule. Consider the amount in dispute, complexity, number of arbitrators, institutional costs and evidence required. The legal proposal separates those items so the client can assess the engagement using concrete information.
Do you handle arbitration over construction contracts or commercial breaches?
We can assess those engagements, starting with the clause and background. Preparation requires identifying obligations, changes, payments and alleged losses. Technical issues require coordination of the relevant evidence and definition of its cost.
Is enforcement of the award included in representation?
The proposal specifies this. Representation in arbitration should not be confused with every subsequent step that may be needed. If recognition, enforcement or further analysis of the award is required, the route and additional scope are defined.
Does Quirós & Quirós administer arbitration as an arbitration centre?
That is not the service offered on this page. We advise and represent one party. Institutional administration, the arbitral tribunal’s function and client representation are distinct roles, identified before the engagement begins.
Individuals and legal defence
Immigration and residence
Katherine Quirós V. helps you identify the immigration category to consider and organise the documents and follow-up for your application.

Your questions answered
Is entering Panama as a tourist equivalent to obtaining residence?
No. Tourist entry is not residence. Immigration distinguishes non-resident, temporary resident and permanent resident permits, each with its own requirements. The appropriate category depends on the purpose of the stay and the applicant’s circumstances. Check which fits your plans before organising a move.
Does residence in Panama automatically authorise me to work?
Immigration permission and work authorisation must be examined separately. Residence does not mean every employment activity is authorised: the immigration category, work permit and applicable employment conditions must be checked. Explain whether you plan employment, professional practice or a business.
What should I check when applying for pensioner residence?
The pension must meet the conditions and be adequately documented. The official requirements include certificates, background checks, personal documents and additional requirements in certain cases. Dependants and the pension’s source must also be reviewed before preparing the file and estimating costs.
What is PPSH and how do I know whether I can apply?
The Humanitarian Security Protection Permit provides for regularisation under specific conditions. Immigration’s current requirements identify Executive Decree 5 of 13 March 2026 and require checking that, when it took effect, the person was irregularly in Panama and had spent at least one year in the country; any departure during that year must not have exceeded sixty consecutive days abroad. Katherine Quirós V. reviews those dates, your situation and required documents before confirming eligibility. Being in Panama now does not establish that you qualify.
Can I include dependants in a pensioner residence application?
The category allows dependants, but the family relationship and required financial support must be reviewed. Conditions differ between relatives and may vary with age or personal circumstances. Review each dependant alongside the principal application and gather documents establishing their situation.
Does marriage to a Panamanian automatically grant residence?
No. Immigration provides a category requiring an application and documents proving its conditions; marriage does not replace the procedure.
Which family documents are reviewed for a Panama residence application?
Depending on the category and family relationship, marriage or birth certificates, identity documents and proof of address may be reviewed. Share what you have: the firm organises the list for your family and identifies missing documents or checks needed before ordering them. This gives you concrete guidance for preparing the file.
Can I prepare my residence application before travelling to Panama?
Yes. Begin with a remote consultation before buying tickets. Explain your nationality, residence, connections, plans and intended dates in Panama. Katherine Quirós V. examines the immigration route and the team coordinates documents to prepare in your country of origin. We clarify which steps can be taken in advance and which require your presence before you organise the move. The immigration route must be assessed before treating it as settled.
I want to live in Panama. How do I choose a residence category?
The appropriate category depends on your nationality, immigration status, family ties, income and work or investment plans. Explain the purpose of your stay, long-term goals and which documents you can obtain in time. Katherine Quirós V. compares those details with National Immigration Service categories to explain options, requirements and costs to budget. Mention work or business plans from the outset so the relevant reviews can be coordinated.
Can you review an immigration application I have already submitted?
Yes. Provide the reference number, copies of submissions, receipts, decisions and requests for further information. We need to distinguish a pending application from a granted permit and identify relevant dates. The consultation assesses the status and scope of possible assistance.
Does buying property automatically give me residence?
That should not be assumed. Property acquisition and an immigration application have separate conditions that must be reviewed, and coordinated where appropriate. Katherine can examine the transaction and intended immigration category before you commit.
Individuals and legal defence
Relocation and planning your move to Panama
Katherine Quirós V. helps you coordinate the legal aspects of your move and organise decisions about housing, documents and your family’s needs.

Your questions answered
What does the firm’s relocation service cover?
It supports the legal aspects of moving to and settling in Panama. Katherine reviews immigration needs and, when included in the engagement, contractual or property decisions. We explain what the firm handles and which third-party services must be engaged separately.
Can planning include my partner and children?
Yes. Katherine Quirós V. can include your partner, children and other dependants whose circumstances require review. Identify each person, relationships, documents, travel dates and circumstances. Do not assume one category or checklist fits the whole family. The review produces an individual list of outstanding matters and identifies obligations, renewals and communications requiring follow-up after any approval.
Which documents should I obtain in my country?
The list depends on the category and your circumstances. Before you incur costs, we review the documents needed and their formalities. We also identify validity requirements to avoid obtaining documents too early for the planned filing date.
Can you review my lease or the property I intend to buy?
Yes. You can request contractual or property review as part of planning. We define the documents, transaction and review scope. Relocation assistance is not a guarantee about properties or contracts that have not been examined.
This page provides general guidance and brings together frequently asked questions. Requirements and the applicable answer depend on the documents, dates and circumstances of each matter. Confirm the current information before submitting an application or making a commitment.
Working with the firm
Let’s discuss your matter.
We listen, clarify the service you need and arrange your consultation with the relevant professional.
Consult the firm →