Experts warn of gaps in the regulation of tourist rentals within horizontal properties. They concluded that the objective must be a regulation that addresses both fiscal collection and coexistence stability in horizontal properties, preventing disorder in the operational reality of buildings despite having a legal structure on paper. This omission could generate legal contradictions between the permit granted by the State and the non-compliance with the internal regulations of each building or residential complex. Fiscalization and informality The specialist also questioned the lack of innovative control and compliance mechanisms within the project. Project Law 301 generates concern for coexistence in horizontal properties. The lack of prior permit requirements from the Assembly of Owners in Project Law 301 could detonate legal conflicts in the country's horizontal properties. For the expert, the real conflict in horizontal properties does not exclusively lie in tax payment, but in the management of the dynamics 'behind closed doors' that the project does not contemplate. One of the most critical points indicated is that the legislative text allows the registration of tourist activity at the state level without requiring the property owner to demonstrate prior authorization from the Assembly of Owners. Mario Vargas warned that the repeal of article 21 of Law 80, without the creation of a robust alternative sanctioning regime, could encourage informality in the vacation rental sector. Faced with this scenario, the lawyer called on deputies to incorporate the necessary tools during the legislative debate to achieve comprehensive regulation. However, he warned that the proposal is incomplete as it does not address the core of the problem: the use and coexistence within the residential complexes. According to the specialist, the proposal that seeks to regulate tourist rentals omits fundamental regulations to guarantee harmony in horizontal properties, which could lead to serious coexistence conflicts. Challenges of coexistence and land use Vargas recognized that the intention to order the phenomenon of short-term rentals is positive, highlighting progress in registration with the Panama Tourism Authority and tax controls. (22/Jan/2026 – web – Panama24Horas.com.pa) Panama City, Panama. – Lawyer Mario Vargas, president of the Association of Lawyers in PH Administration, issued an alert about the critical gaps presented by Bill No. 301, which is currently in its second debate in the National Assembly.
