{"id":987503948,"date":"2026-09-30T11:01:17","date_gmt":"2026-09-30T16:01:17","guid":{"rendered":"https:\/\/ministeriopublico.gob.pa\/instituto\/?p=987503948"},"modified":"2026-09-30T11:01:17","modified_gmt":"2026-09-30T16:01:17","slug":"defraudacion-fiscal-como-delito-precedente-del-blanqueo-de-capitales","status":"publish","type":"post","link":"https:\/\/ministeriopublico.gob.pa\/instituto\/noticias\/defraudacion-fiscal-como-delito-precedente-del-blanqueo-de-capitales\/","title":{"rendered":"DEFRAUDACI\u00d3N FISCAL COMO DELITO PRECEDENTE DEL  BLANQUEO DE CAPITALES"},"content":{"rendered":"<style type=\"text\/css\">\n#foogallery-gallery-987503938 .fg-image { width: 640px; }<\/style>\n\t\t\t<div class=\"foogallery foogallery-container foogallery-image-viewer foogallery-link-image foogallery-lightbox-foogallery fg-center fg-image-viewer fg-ready fg-light fg-border-thin fg-round-small fg-shadow-outline fg-shadow-inset-large fg-loading-default fg-loaded-fade-in fg-hover-semi-zoomed 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href=\"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-content\/uploads\/2026\/09\/FOTO-GRUPAL-DF-BC.jpeg\" data-attachment-id=\"987503940\" data-type=\"image\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img src=\"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-content\/uploads\/cache\/2026\/09\/FOTO-GRUPAL-DF-BC\/1755334808.jpeg\" width=\"640\" height=\"360\" class=\"skip-lazy fg-image\" decoding=\"async\" loading=\"lazy\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-loading\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-content\/uploads\/2026\/09\/FISCAL-SANDY-2.jpeg\" data-attachment-id=\"987503939\" data-type=\"image\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img src=\"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-content\/uploads\/cache\/2026\/09\/FISCAL-SANDY-2\/2655783388.jpeg\" width=\"640\" height=\"360\" class=\"skip-lazy fg-image\" decoding=\"async\" loading=\"lazy\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-loading\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-content\/uploads\/2026\/09\/INAGURACION.jpeg\" data-attachment-id=\"987503941\" data-type=\"image\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img src=\"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-content\/uploads\/cache\/2026\/09\/INAGURACION\/2859798536.jpeg\" width=\"640\" height=\"360\" class=\"skip-lazy fg-image\" decoding=\"async\" loading=\"lazy\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-loading\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-content\/uploads\/2026\/09\/LIC.-LYDA-RODRIGUEZ.jpeg\" 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src=\"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-content\/uploads\/cache\/2026\/09\/LIC_-SANDY-scaled\/3235999415.jpg\" width=\"640\" height=\"360\" class=\"skip-lazy fg-image\" decoding=\"async\" loading=\"lazy\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-loading\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-content\/uploads\/2026\/09\/PANEL.jpeg\" data-attachment-id=\"987503946\" data-type=\"image\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img src=\"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-content\/uploads\/cache\/2026\/09\/PANEL\/632829130.jpeg\" width=\"640\" height=\"360\" class=\"skip-lazy fg-image\" decoding=\"async\" loading=\"lazy\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-loading\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-content\/uploads\/2026\/09\/WhatsApp-Image-2026-09-29-at-08.09.53.jpeg\" data-attachment-id=\"987503947\" data-type=\"image\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img src=\"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-content\/uploads\/cache\/2026\/09\/WhatsApp-Image-2026-09-29-at-08_09_53\/3519112290.jpeg\" width=\"640\" height=\"360\" class=\"skip-lazy fg-image\" decoding=\"async\" loading=\"lazy\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><\/figure><div class=\"fg-loader\"><\/div><\/div>\t\t<\/div>\n\t\t<div class=\"fiv-ctrls\">\n\t\t\t<button type=\"button\" class=\"fiv-prev\" title=\"Anterior\"><span>Anterior<\/span><\/button>\n\t\t\t<label class=\"fiv-count\"><span class=\"fiv-count-current\">1<\/span>de<span class=\"fiv-count-total\">9<\/span><\/label>\n\t\t\t<button type=\"button\" class=\"fiv-next\" title=\"Siguiente\"><span>Siguiente<\/span><\/button>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n<p>Con el prop\u00f3sito estrat\u00e9gico de robustecer las competencias interinstitucionales contra la criminalidad econ\u00f3mica, el Instituto Superior de Formaci\u00f3n de Fiscales Dra. Clara Gonz\u00e1lez de Behringer inaugur\u00f3 el curso especializado <strong>\u00abDefraudaci\u00f3n Fiscal como Delito Precedente del Blanqueo de Capitales\u00bb<\/strong>. El encuentro acad\u00e9mico reuni\u00f3 a 15 participantes de diferentes fiscal\u00edas y secciones que ven este delito.<\/p>\n<p>La jornada acad\u00e9mica inici\u00f3 con la intervenci\u00f3n de la directora del Instituto Superior, la licenciada Delia De Castro, quien exhort\u00f3 a los asistentes a aprovechar al m\u00e1ximo los conocimientos impartidos. Asimismo, subray\u00f3 la importancia de robustecer las capacidades profesionales para la correcta aplicaci\u00f3n de las buenas pr\u00e1cticas en la investigaci\u00f3n penal.<\/p>\n<p>La docencia estuvo a cargo de un selecto cuerpo de facilitadores de alto nivel. La sesi\u00f3n matutina comenz\u00f3 con la magistrada suplente del Tribunal Administrativo de la Funci\u00f3n P\u00fablica, Lyda Rodr\u00edguez, quien expuso sobre los Fundamentos de la Tributaci\u00f3n en Panam\u00e1. Posteriormente, el abogado especialista en Derecho Tributario, Javier Mitre, abord\u00f3 los Fundamentos de la tipificaci\u00f3n de la defraudaci\u00f3n fiscal en Panam\u00e1.<\/p>\n<p>La sesi\u00f3n de la ma\u00f1ana finaliz\u00f3 con la participaci\u00f3n de la contadora y abogada especialista en derecho penal de delitos financieros, evasi\u00f3n fiscal y blanqueo de capitales, Mayra Rodr\u00edguez, quien expuso sobre el rol estrat\u00e9gico del contador en el contexto tributario y la prevenci\u00f3n del lavado de activos.<\/p>\n<p>Por la tarde, el enfoque se traslad\u00f3 hacia la persecuci\u00f3n penal con la participaci\u00f3n de la fiscal especializada contra la Delincuencia Organizada, Sandy Cede\u00f1o. Durante su ponencia, detall\u00f3 las metodolog\u00edas aplicadas en la investigaci\u00f3n de la defraudaci\u00f3n fiscal y analiz\u00f3 su procesamiento directo como delito precedente del blanqueo de capitales.<\/p>\n<p>Uno de los puntos clave del evento fue el panel interdisciplinario titulado <strong>\u00abInvestigaci\u00f3n financiera y patrimonial en casos de defraudaci\u00f3n fiscal y blanqueo de capitales\u00bb<\/strong>. Este espacio de debate e intercambio de impresiones cont\u00f3 con la participaci\u00f3n de la abogada Dalys Ortega, de la Unidad de Blanqueo de Capitales y Financiamiento del Terrorismo; Kevin Hern\u00e1ndez, analista financiero de la Fiscal\u00eda contra la Delincuencia Organizada; y el Fiscal Especializado contra la Delincuencia Organizada.<\/p>\n<p>El encuentro acad\u00e9mico concluy\u00f3 con el taller pr\u00e1ctico <em>\u00abDel hallazgo tributario a la investigaci\u00f3n penal\u00bb<\/em>, dictado tambi\u00e9n por la fiscal Sandy Cede\u00f1o.<\/p>\n<p>Con esta iniciativa, el Instituto Superior de Formaci\u00f3n de Fiscales contribuye con la actualizaci\u00f3n continua de los funcionarios del Ministerio P\u00fablico para enfrentar con \u00e9xito la criminalidad financiera.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con el prop\u00f3sito estrat\u00e9gico de robustecer las competencias interinstitucionales contra la criminalidad econ\u00f3mica, el Instituto Superior de Formaci\u00f3n de Fiscales Dra. Clara Gonz\u00e1lez de Behringer inaugur\u00f3 el curso especializado \u00abDefraudaci\u00f3n Fiscal como Delito Precedente del Blanqueo de Capitales\u00bb. El encuentro acad\u00e9mico reuni\u00f3 a 15 participantes de diferentes fiscal\u00edas y secciones que ven este delito. La [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":987503940,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[21],"tags":[],"class_list":["post-987503948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-json\/wp\/v2\/posts\/987503948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-json\/wp\/v2\/comments?post=987503948"}],"version-history":[{"count":1,"href":"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-json\/wp\/v2\/posts\/987503948\/revisions"}],"predecessor-version":[{"id":987503949,"href":"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-json\/wp\/v2\/posts\/987503948\/revisions\/987503949"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-json\/wp\/v2\/media\/987503940"}],"wp:attachment":[{"href":"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-json\/wp\/v2\/media?parent=987503948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-json\/wp\/v2\/categories?post=987503948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ministeriopublico.gob.pa\/instituto\/wp-json\/wp\/v2\/tags?post=987503948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}