Summary of the bill.
The bill proposes recognizing short stay tourist accommodation as a tourism activity and including it in the National Tourism Registry. It sets rules for its provision in residential properties and condominium properties; the registry is the Registro Nacional de Turismo. It also establishes its tax treatment, information sharing for tax oversight, and the possibility of agreements with marketing or intermediary companies that have no tax residence in the Republic of Panama (República de Panamá).