[et_pb_section bb_built=»1″ inner_width=»auto» inner_max_width=»1080px»][et_pb_row][et_pb_column type=»4_4″ custom_padding__hover=»|||» custom_padding=»|||»][et_pb_accordion _builder_version=»3.26.5″ text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=»0px» text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=»0px» text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=»1px» toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length_tablet=»0px» toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length_tablet=»0px» toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength_tablet=»1px» closed_toggle_text_shadow_horizontal_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_horizontal_length_tablet=»0px» closed_toggle_text_shadow_vertical_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_vertical_length_tablet=»0px» closed_toggle_text_shadow_blur_strength=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_blur_strength_tablet=»1px» body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=»0px» body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=»0px» body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=»1px» body_link_text_shadow_horizontal_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=»0px» body_link_text_shadow_vertical_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=»0px» body_link_text_shadow_blur_strength=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=»1px» body_ul_text_shadow_horizontal_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=»0px» body_ul_text_shadow_vertical_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=»0px» body_ul_text_shadow_blur_strength=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_horizontal_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=»0px» body_ol_text_shadow_vertical_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=»0px» body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» box_shadow_horizontal_tablet=»0px» box_shadow_vertical_tablet=»0px» box_shadow_blur_tablet=»40px» box_shadow_spread_tablet=»0px» z_index_tablet=»500″][et_pb_accordion_item _builder_version=»3.26.5″ title=»Decreto Ley N° 3.063 de 1979 sobre Ley de Rentas Municipales» link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_tablet=»180deg» background_color_gradient_direction_phone=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_start_position_tablet=»0%» background_color_gradient_start_position_phone=»0%» background_color_gradient_end_position=»100%» background_color_gradient_end_position_tablet=»100%» background_color_gradient_end_position_phone=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» use_icon_font_size=»off» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=»0px» text_shadow_horizontal_length_phone=»0px» text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=»0px» text_shadow_vertical_length_phone=»0px» text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=»1px» text_shadow_blur_strength_phone=»1px» toggle_text_shadow_style=»none» toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length_tablet=»0px» toggle_text_shadow_horizontal_length_phone=»0px» toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length_tablet=»0px» toggle_text_shadow_vertical_length_phone=»0px» toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength_tablet=»1px» toggle_text_shadow_blur_strength_phone=»1px» closed_toggle_text_shadow_style=»none» closed_toggle_text_shadow_horizontal_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_horizontal_length_tablet=»0px» closed_toggle_text_shadow_horizontal_length_phone=»0px» closed_toggle_text_shadow_vertical_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_vertical_length_tablet=»0px» closed_toggle_text_shadow_vertical_length_phone=»0px» closed_toggle_text_shadow_blur_strength=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_blur_strength_tablet=»1px» closed_toggle_text_shadow_blur_strength_phone=»1px» body_text_shadow_style=»none» body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=»0px» body_text_shadow_horizontal_length_phone=»0px» body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=»0px» body_text_shadow_vertical_length_phone=»0px» body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=»1px» body_text_shadow_blur_strength_phone=»1px» body_link_text_shadow_style=»none» body_link_text_shadow_horizontal_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=»0px» body_link_text_shadow_horizontal_length_phone=»0px» body_link_text_shadow_vertical_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=»0px» body_link_text_shadow_vertical_length_phone=»0px» body_link_text_shadow_blur_strength=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=»1px» body_link_text_shadow_blur_strength_phone=»1px» body_ul_text_shadow_style=»none» body_ul_text_shadow_horizontal_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=»0px» body_ul_text_shadow_horizontal_length_phone=»0px» body_ul_text_shadow_vertical_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=»0px» body_ul_text_shadow_vertical_length_phone=»0px» body_ul_text_shadow_blur_strength=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=»1px» body_ul_text_shadow_blur_strength_phone=»1px» body_ol_text_shadow_style=»none» body_ol_text_shadow_horizontal_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=»0px» body_ol_text_shadow_horizontal_length_phone=»0px» body_ol_text_shadow_vertical_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=»0px» body_ol_text_shadow_vertical_length_phone=»0px» body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_blur_strength_phone=»1px» body_quote_text_shadow_style=»none» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_horizontal_length_phone=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_vertical_length_phone=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_blur_strength_phone=»1px» box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=»0px» box_shadow_horizontal_phone=»0px» box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]
Las empresas o sociedades de inversión que obtengan rentas pasivas se encuentran afectas al pago de patente municipal.
De acuerdo a las normas transitorias, esta modificación únicamente persigue dar certeza jurídica sobre este tipo de contribuyentes y no podrá ser utilizada como fundamento para pedir devoluciones o realizar cobros por períodos anteriores a su entrada en vigencia.
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.26.5″ title=»Decreto con Fuerza de Ley N° 2 de 1959″ link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_tablet=»180deg» background_color_gradient_direction_phone=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_start_position_tablet=»0%» background_color_gradient_start_position_phone=»0%» background_color_gradient_end_position=»100%» background_color_gradient_end_position_tablet=»100%» background_color_gradient_end_position_phone=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» use_icon_font_size=»off» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=»0px» text_shadow_horizontal_length_phone=»0px» text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=»0px» text_shadow_vertical_length_phone=»0px» text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=»1px» text_shadow_blur_strength_phone=»1px» toggle_text_shadow_style=»none» toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length_tablet=»0px» toggle_text_shadow_horizontal_length_phone=»0px» toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length_tablet=»0px» toggle_text_shadow_vertical_length_phone=»0px» toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength_tablet=»1px» toggle_text_shadow_blur_strength_phone=»1px» closed_toggle_text_shadow_style=»none» closed_toggle_text_shadow_horizontal_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_horizontal_length_tablet=»0px» closed_toggle_text_shadow_horizontal_length_phone=»0px» closed_toggle_text_shadow_vertical_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_vertical_length_tablet=»0px» closed_toggle_text_shadow_vertical_length_phone=»0px» closed_toggle_text_shadow_blur_strength=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_blur_strength_tablet=»1px» closed_toggle_text_shadow_blur_strength_phone=»1px» body_text_shadow_style=»none» body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=»0px» body_text_shadow_horizontal_length_phone=»0px» body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=»0px» body_text_shadow_vertical_length_phone=»0px» body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=»1px» body_text_shadow_blur_strength_phone=»1px» body_link_text_shadow_style=»none» body_link_text_shadow_horizontal_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=»0px» body_link_text_shadow_horizontal_length_phone=»0px» body_link_text_shadow_vertical_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=»0px» body_link_text_shadow_vertical_length_phone=»0px» body_link_text_shadow_blur_strength=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=»1px» body_link_text_shadow_blur_strength_phone=»1px» body_ul_text_shadow_style=»none» body_ul_text_shadow_horizontal_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=»0px» body_ul_text_shadow_horizontal_length_phone=»0px» body_ul_text_shadow_vertical_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=»0px» body_ul_text_shadow_vertical_length_phone=»0px» body_ul_text_shadow_blur_strength=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=»1px» body_ul_text_shadow_blur_strength_phone=»1px» body_ol_text_shadow_style=»none» body_ol_text_shadow_horizontal_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=»0px» body_ol_text_shadow_horizontal_length_phone=»0px» body_ol_text_shadow_vertical_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=»0px» body_ol_text_shadow_vertical_length_phone=»0px» body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_blur_strength_phone=»1px» body_quote_text_shadow_style=»none» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_horizontal_length_phone=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_vertical_length_phone=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_blur_strength_phone=»1px» box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=»0px» box_shadow_horizontal_phone=»0px» box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]
Los bienes raíces o las cuotas de dominio que las personas naturales adquieran mediante sucesión por causa de muerte, también se computarán para determinar el límite máximo de dos inmuebles que pueden acogerse al DFL N°2. Lo anterior no afecta a viviendas adquiridas antes de la entrada en vigencia de la reforma.
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.26.5″ title=»Fondos de Inversión Privados (“FIP”)» link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_tablet=»180deg» background_color_gradient_direction_phone=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_start_position_tablet=»0%» background_color_gradient_start_position_phone=»0%» background_color_gradient_end_position=»100%» background_color_gradient_end_position_tablet=»100%» background_color_gradient_end_position_phone=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» use_icon_font_size=»off» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=»0px» text_shadow_horizontal_length_phone=»0px» text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=»0px» text_shadow_vertical_length_phone=»0px» text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=»1px» text_shadow_blur_strength_phone=»1px» toggle_text_shadow_style=»none» toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length_tablet=»0px» toggle_text_shadow_horizontal_length_phone=»0px» toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length_tablet=»0px» toggle_text_shadow_vertical_length_phone=»0px» toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength_tablet=»1px» toggle_text_shadow_blur_strength_phone=»1px» closed_toggle_text_shadow_style=»none» closed_toggle_text_shadow_horizontal_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_horizontal_length_tablet=»0px» closed_toggle_text_shadow_horizontal_length_phone=»0px» closed_toggle_text_shadow_vertical_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_vertical_length_tablet=»0px» closed_toggle_text_shadow_vertical_length_phone=»0px» closed_toggle_text_shadow_blur_strength=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_blur_strength_tablet=»1px» closed_toggle_text_shadow_blur_strength_phone=»1px» body_text_shadow_style=»none» body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=»0px» body_text_shadow_horizontal_length_phone=»0px» body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=»0px» body_text_shadow_vertical_length_phone=»0px» body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=»1px» body_text_shadow_blur_strength_phone=»1px» body_link_text_shadow_style=»none» body_link_text_shadow_horizontal_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=»0px» body_link_text_shadow_horizontal_length_phone=»0px» body_link_text_shadow_vertical_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=»0px» body_link_text_shadow_vertical_length_phone=»0px» body_link_text_shadow_blur_strength=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=»1px» body_link_text_shadow_blur_strength_phone=»1px» body_ul_text_shadow_style=»none» body_ul_text_shadow_horizontal_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=»0px» body_ul_text_shadow_horizontal_length_phone=»0px» body_ul_text_shadow_vertical_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=»0px» body_ul_text_shadow_vertical_length_phone=»0px» body_ul_text_shadow_blur_strength=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=»1px» body_ul_text_shadow_blur_strength_phone=»1px» body_ol_text_shadow_style=»none» body_ol_text_shadow_horizontal_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=»0px» body_ol_text_shadow_horizontal_length_phone=»0px» body_ol_text_shadow_vertical_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=»0px» body_ol_text_shadow_vertical_length_phone=»0px» body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_blur_strength_phone=»1px» body_quote_text_shadow_style=»none» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_horizontal_length_phone=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_vertical_length_phone=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_blur_strength_phone=»1px» box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=»0px» box_shadow_horizontal_phone=»0px» box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]
Incorporación de nuevos requisitos para la constitución de los FIP: Se exige un mínimo de ocho aportantes no relacionados, los cuales no podrán tener más del 20% de las cuotas pagadas del fondo.
De no cumplir con dichos requisitos, el fondo será considerado como una sociedad anónima y sus aportantes como accionistas, para efectos de la Ley sobre Impuesto a la Renta, respecto de los beneficios y utilidades que obtengan por el fondo.
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.26.5″ title=»Contribución para el desarrollo regional» link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_tablet=»180deg» background_color_gradient_direction_phone=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_start_position_tablet=»0%» background_color_gradient_start_position_phone=»0%» background_color_gradient_end_position=»100%» background_color_gradient_end_position_tablet=»100%» background_color_gradient_end_position_phone=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» use_icon_font_size=»off» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=»0px» text_shadow_horizontal_length_phone=»0px» text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=»0px» text_shadow_vertical_length_phone=»0px» text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=»1px» text_shadow_blur_strength_phone=»1px» toggle_text_shadow_style=»none» toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length_tablet=»0px» toggle_text_shadow_horizontal_length_phone=»0px» toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length_tablet=»0px» toggle_text_shadow_vertical_length_phone=»0px» toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength_tablet=»1px» toggle_text_shadow_blur_strength_phone=»1px» closed_toggle_text_shadow_style=»none» closed_toggle_text_shadow_horizontal_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_horizontal_length_tablet=»0px» closed_toggle_text_shadow_horizontal_length_phone=»0px» closed_toggle_text_shadow_vertical_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_vertical_length_tablet=»0px» closed_toggle_text_shadow_vertical_length_phone=»0px» closed_toggle_text_shadow_blur_strength=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_blur_strength_tablet=»1px» closed_toggle_text_shadow_blur_strength_phone=»1px» body_text_shadow_style=»none» body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=»0px» body_text_shadow_horizontal_length_phone=»0px» body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=»0px» body_text_shadow_vertical_length_phone=»0px» body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=»1px» body_text_shadow_blur_strength_phone=»1px» body_link_text_shadow_style=»none» body_link_text_shadow_horizontal_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=»0px» body_link_text_shadow_horizontal_length_phone=»0px» body_link_text_shadow_vertical_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=»0px» body_link_text_shadow_vertical_length_phone=»0px» body_link_text_shadow_blur_strength=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=»1px» body_link_text_shadow_blur_strength_phone=»1px» body_ul_text_shadow_style=»none» body_ul_text_shadow_horizontal_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=»0px» body_ul_text_shadow_horizontal_length_phone=»0px» body_ul_text_shadow_vertical_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=»0px» body_ul_text_shadow_vertical_length_phone=»0px» body_ul_text_shadow_blur_strength=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=»1px» body_ul_text_shadow_blur_strength_phone=»1px» body_ol_text_shadow_style=»none» body_ol_text_shadow_horizontal_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=»0px» body_ol_text_shadow_horizontal_length_phone=»0px» body_ol_text_shadow_vertical_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=»0px» body_ol_text_shadow_vertical_length_phone=»0px» body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_blur_strength_phone=»1px» body_quote_text_shadow_style=»none» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_horizontal_length_phone=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_vertical_length_phone=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_blur_strength_phone=»1px» box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=»0px» box_shadow_horizontal_phone=»0px» box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]
Incorporación de una nueva contribución para el desarrollo regional sobre los proyectos de inversión que (i) sean desarrollados por contribuyentes de primera categoría con contabilidad completa; (ii) impliquen una inversión de US$10 millones o más en activo fijo, y (iii) deban pasar por revisión del Sistema de Evaluación de Impacto Ambiental.
La contribución se aplicará sobre el monto que exceda los US$10 millones de inversión, con una tasa de un 1%.
Se encontrarán exentos de esta contribución, previa autorización por parte del ministerio de Hacienda, los proyectos destinados en forma exclusiva a actividades de salud, educación, científicas, de desarrollo e investigación tecnológica y de construcción de viviendas y oficinas.
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.26.5″ title=»Impuesto verde» link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_tablet=»180deg» background_color_gradient_direction_phone=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_start_position_tablet=»0%» background_color_gradient_start_position_phone=»0%» background_color_gradient_end_position=»100%» background_color_gradient_end_position_tablet=»100%» background_color_gradient_end_position_phone=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» use_icon_font_size=»off» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=»0px» text_shadow_horizontal_length_phone=»0px» text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=»0px» text_shadow_vertical_length_phone=»0px» text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=»1px» text_shadow_blur_strength_phone=»1px» toggle_text_shadow_style=»none» toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length_tablet=»0px» toggle_text_shadow_horizontal_length_phone=»0px» toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length_tablet=»0px» toggle_text_shadow_vertical_length_phone=»0px» toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength_tablet=»1px» toggle_text_shadow_blur_strength_phone=»1px» closed_toggle_text_shadow_style=»none» closed_toggle_text_shadow_horizontal_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_horizontal_length_tablet=»0px» closed_toggle_text_shadow_horizontal_length_phone=»0px» closed_toggle_text_shadow_vertical_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_vertical_length_tablet=»0px» closed_toggle_text_shadow_vertical_length_phone=»0px» closed_toggle_text_shadow_blur_strength=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_blur_strength_tablet=»1px» closed_toggle_text_shadow_blur_strength_phone=»1px» body_text_shadow_style=»none» body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=»0px» body_text_shadow_horizontal_length_phone=»0px» body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=»0px» body_text_shadow_vertical_length_phone=»0px» body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=»1px» body_text_shadow_blur_strength_phone=»1px» body_link_text_shadow_style=»none» body_link_text_shadow_horizontal_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=»0px» body_link_text_shadow_horizontal_length_phone=»0px» body_link_text_shadow_vertical_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=»0px» body_link_text_shadow_vertical_length_phone=»0px» body_link_text_shadow_blur_strength=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=»1px» body_link_text_shadow_blur_strength_phone=»1px» body_ul_text_shadow_style=»none» body_ul_text_shadow_horizontal_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=»0px» body_ul_text_shadow_horizontal_length_phone=»0px» body_ul_text_shadow_vertical_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=»0px» body_ul_text_shadow_vertical_length_phone=»0px» body_ul_text_shadow_blur_strength=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=»1px» body_ul_text_shadow_blur_strength_phone=»1px» body_ol_text_shadow_style=»none» body_ol_text_shadow_horizontal_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=»0px» body_ol_text_shadow_horizontal_length_phone=»0px» body_ol_text_shadow_vertical_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=»0px» body_ol_text_shadow_vertical_length_phone=»0px» body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_blur_strength_phone=»1px» body_quote_text_shadow_style=»none» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_horizontal_length_phone=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_vertical_length_phone=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_blur_strength_phone=»1px» box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=»0px» box_shadow_horizontal_phone=»0px» box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]
- Se modifica el hecho gravado condicionándolo a que se supere un umbral anual de emisiones (y no por capacidad instalada). Así, se gravan con Impuesto Verde todas las emisiones de compuestos contaminantes que se emitan por sobre (a) 100 o más toneladas anuales de material particulado o (b) 25.000 o más toneladas anuales de Co2.
- Se establece la posibilidad de compensar las emisiones de Co2 gravadas a través de la implementación de proyectos de reducción de emisiones del mismo contaminante, sujeto a que dichas reducciones sean adicionales, medibles, verificables y permanentes. Se precisan límites territoriales en los que pueden ejecutarse los proyectos compensatorios, procedimiento de información, entre otras precisiones.
- Se precisan los medios de impugnación respecto del giro que emita el SII.
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.26.5″ title=»Sobretasa de impuesto territorial » link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_tablet=»180deg» background_color_gradient_direction_phone=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_start_position_tablet=»0%» background_color_gradient_start_position_phone=»0%» background_color_gradient_end_position=»100%» background_color_gradient_end_position_tablet=»100%» background_color_gradient_end_position_phone=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» use_icon_font_size=»off» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=»0px» text_shadow_horizontal_length_phone=»0px» text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=»0px» text_shadow_vertical_length_phone=»0px» text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=»1px» text_shadow_blur_strength_phone=»1px» toggle_text_shadow_style=»none» toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length_tablet=»0px» toggle_text_shadow_horizontal_length_phone=»0px» toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length_tablet=»0px» toggle_text_shadow_vertical_length_phone=»0px» toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength_tablet=»1px» toggle_text_shadow_blur_strength_phone=»1px» closed_toggle_text_shadow_style=»none» closed_toggle_text_shadow_horizontal_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_horizontal_length_tablet=»0px» closed_toggle_text_shadow_horizontal_length_phone=»0px» closed_toggle_text_shadow_vertical_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_vertical_length_tablet=»0px» closed_toggle_text_shadow_vertical_length_phone=»0px» closed_toggle_text_shadow_blur_strength=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_blur_strength_tablet=»1px» closed_toggle_text_shadow_blur_strength_phone=»1px» body_text_shadow_style=»none» body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=»0px» body_text_shadow_horizontal_length_phone=»0px» body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=»0px» body_text_shadow_vertical_length_phone=»0px» body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=»1px» body_text_shadow_blur_strength_phone=»1px» body_link_text_shadow_style=»none» body_link_text_shadow_horizontal_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=»0px» body_link_text_shadow_horizontal_length_phone=»0px» body_link_text_shadow_vertical_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=»0px» body_link_text_shadow_vertical_length_phone=»0px» body_link_text_shadow_blur_strength=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=»1px» body_link_text_shadow_blur_strength_phone=»1px» body_ul_text_shadow_style=»none» body_ul_text_shadow_horizontal_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=»0px» body_ul_text_shadow_horizontal_length_phone=»0px» body_ul_text_shadow_vertical_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=»0px» body_ul_text_shadow_vertical_length_phone=»0px» body_ul_text_shadow_blur_strength=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=»1px» body_ul_text_shadow_blur_strength_phone=»1px» body_ol_text_shadow_style=»none» body_ol_text_shadow_horizontal_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=»0px» body_ol_text_shadow_horizontal_length_phone=»0px» body_ol_text_shadow_vertical_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=»0px» body_ol_text_shadow_vertical_length_phone=»0px» body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_blur_strength_phone=»1px» body_quote_text_shadow_style=»none» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_horizontal_length_phone=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_vertical_length_phone=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_blur_strength_phone=»1px» box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=»0px» box_shadow_horizontal_phone=»0px» box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]
Se establece una sobretasa de Impuesto Territorial aplicado sobre el avalúo fiscal de bienes raíces que en su conjunto excedan las 670 Unidades Tributarias Anuales (“UTA”).
- Aplica a personas naturales, jurídicas y entidades sin personalidad jurídica que sean propietarios directos de bienes raíces. No aplica para propietarios indirectos ni contribuyentes acogidos al Régimen Pyme.
- Se calcula sobre el Avalúo Fiscal Total, es decir, sobre la suma de los avalúos fiscales de cada uno de los bienes raíces de propiedad de un mismo contribuyente.
- Tasa marginal por tramos, desde 0,0075% sobre 670 UTA de Avalúo Fiscal Total, hasta 0,275%, sobre 1.510 UTA.
- Se devenga anualmente al 1 enero de cada año, considerando los bienes raíces inscritos a nombre del contribuyente al 31 de diciembre del año anterior
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.26.5″ title=»Beneficios en favor de adultos mayores» link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_tablet=»180deg» background_color_gradient_direction_phone=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_start_position_tablet=»0%» background_color_gradient_start_position_phone=»0%» background_color_gradient_end_position=»100%» background_color_gradient_end_position_tablet=»100%» background_color_gradient_end_position_phone=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» use_icon_font_size=»off» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=»0px» text_shadow_horizontal_length_phone=»0px» text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=»0px» text_shadow_vertical_length_phone=»0px» text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=»1px» text_shadow_blur_strength_phone=»1px» toggle_text_shadow_style=»none» toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length_tablet=»0px» toggle_text_shadow_horizontal_length_phone=»0px» toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length_tablet=»0px» toggle_text_shadow_vertical_length_phone=»0px» toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength_tablet=»1px» toggle_text_shadow_blur_strength_phone=»1px» closed_toggle_text_shadow_style=»none» closed_toggle_text_shadow_horizontal_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_horizontal_length_tablet=»0px» closed_toggle_text_shadow_horizontal_length_phone=»0px» closed_toggle_text_shadow_vertical_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_vertical_length_tablet=»0px» closed_toggle_text_shadow_vertical_length_phone=»0px» closed_toggle_text_shadow_blur_strength=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_blur_strength_tablet=»1px» closed_toggle_text_shadow_blur_strength_phone=»1px» body_text_shadow_style=»none» body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=»0px» body_text_shadow_horizontal_length_phone=»0px» body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=»0px» body_text_shadow_vertical_length_phone=»0px» body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=»1px» body_text_shadow_blur_strength_phone=»1px» body_link_text_shadow_style=»none» body_link_text_shadow_horizontal_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=»0px» body_link_text_shadow_horizontal_length_phone=»0px» body_link_text_shadow_vertical_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=»0px» body_link_text_shadow_vertical_length_phone=»0px» body_link_text_shadow_blur_strength=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=»1px» body_link_text_shadow_blur_strength_phone=»1px» body_ul_text_shadow_style=»none» body_ul_text_shadow_horizontal_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=»0px» body_ul_text_shadow_horizontal_length_phone=»0px» body_ul_text_shadow_vertical_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=»0px» body_ul_text_shadow_vertical_length_phone=»0px» body_ul_text_shadow_blur_strength=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=»1px» body_ul_text_shadow_blur_strength_phone=»1px» body_ol_text_shadow_style=»none» body_ol_text_shadow_horizontal_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=»0px» body_ol_text_shadow_horizontal_length_phone=»0px» body_ol_text_shadow_vertical_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=»0px» body_ol_text_shadow_vertical_length_phone=»0px» body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_blur_strength_phone=»1px» body_quote_text_shadow_style=»none» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_horizontal_length_phone=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_vertical_length_phone=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_blur_strength_phone=»1px» box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=»0px» box_shadow_horizontal_phone=»0px» box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]
Incorporación de una rebaja del 100% o 50% del impuesto territorial a los adultos mayores que mantengan ingresos anuales que no superen el tramo exento o primer tramo, respectivamente, del Impuesto Global Complementario.
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.26.5″ title=»Decreto Ley N° 3.529 de 1980″ link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_tablet=»180deg» background_color_gradient_direction_phone=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_start_position_tablet=»0%» background_color_gradient_start_position_phone=»0%» background_color_gradient_end_position=»100%» background_color_gradient_end_position_tablet=»100%» background_color_gradient_end_position_phone=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» use_icon_font_size=»off» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=»0px» text_shadow_horizontal_length_phone=»0px» text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=»0px» text_shadow_vertical_length_phone=»0px» text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=»1px» text_shadow_blur_strength_phone=»1px» toggle_text_shadow_style=»none» toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length_tablet=»0px» toggle_text_shadow_horizontal_length_phone=»0px» toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length_tablet=»0px» toggle_text_shadow_vertical_length_phone=»0px» toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength_tablet=»1px» toggle_text_shadow_blur_strength_phone=»1px» closed_toggle_text_shadow_style=»none» closed_toggle_text_shadow_horizontal_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_horizontal_length_tablet=»0px» closed_toggle_text_shadow_horizontal_length_phone=»0px» closed_toggle_text_shadow_vertical_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_vertical_length_tablet=»0px» closed_toggle_text_shadow_vertical_length_phone=»0px» closed_toggle_text_shadow_blur_strength=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_blur_strength_tablet=»1px» closed_toggle_text_shadow_blur_strength_phone=»1px» body_text_shadow_style=»none» body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=»0px» body_text_shadow_horizontal_length_phone=»0px» body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=»0px» body_text_shadow_vertical_length_phone=»0px» body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=»1px» body_text_shadow_blur_strength_phone=»1px» body_link_text_shadow_style=»none» body_link_text_shadow_horizontal_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=»0px» body_link_text_shadow_horizontal_length_phone=»0px» body_link_text_shadow_vertical_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=»0px» body_link_text_shadow_vertical_length_phone=»0px» body_link_text_shadow_blur_strength=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=»1px» body_link_text_shadow_blur_strength_phone=»1px» body_ul_text_shadow_style=»none» body_ul_text_shadow_horizontal_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=»0px» body_ul_text_shadow_horizontal_length_phone=»0px» body_ul_text_shadow_vertical_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=»0px» body_ul_text_shadow_vertical_length_phone=»0px» body_ul_text_shadow_blur_strength=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=»1px» body_ul_text_shadow_blur_strength_phone=»1px» body_ol_text_shadow_style=»none» body_ol_text_shadow_horizontal_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=»0px» body_ol_text_shadow_horizontal_length_phone=»0px» body_ol_text_shadow_vertical_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=»0px» body_ol_text_shadow_vertical_length_phone=»0px» body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_blur_strength_phone=»1px» body_quote_text_shadow_style=»none» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_horizontal_length_phone=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_vertical_length_phone=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_blur_strength_phone=»1px» box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=»0px» box_shadow_horizontal_phone=»0px» box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]
Bonificaciones a inversiones productivas en regiones extremas se extiende al año 2035.
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.26.5″ title=»Ley N° 19.606 de 1999 (Ley Austral)» link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_tablet=»180deg» background_color_gradient_direction_phone=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_start_position_tablet=»0%» background_color_gradient_start_position_phone=»0%» background_color_gradient_end_position=»100%» background_color_gradient_end_position_tablet=»100%» background_color_gradient_end_position_phone=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» use_icon_font_size=»off» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=»0px» text_shadow_horizontal_length_phone=»0px» text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=»0px» text_shadow_vertical_length_phone=»0px» text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=»1px» text_shadow_blur_strength_phone=»1px» toggle_text_shadow_style=»none» toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length_tablet=»0px» toggle_text_shadow_horizontal_length_phone=»0px» toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length_tablet=»0px» toggle_text_shadow_vertical_length_phone=»0px» toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength_tablet=»1px» toggle_text_shadow_blur_strength_phone=»1px» closed_toggle_text_shadow_style=»none» closed_toggle_text_shadow_horizontal_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_horizontal_length_tablet=»0px» closed_toggle_text_shadow_horizontal_length_phone=»0px» closed_toggle_text_shadow_vertical_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_vertical_length_tablet=»0px» closed_toggle_text_shadow_vertical_length_phone=»0px» closed_toggle_text_shadow_blur_strength=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_blur_strength_tablet=»1px» closed_toggle_text_shadow_blur_strength_phone=»1px» body_text_shadow_style=»none» body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=»0px» body_text_shadow_horizontal_length_phone=»0px» body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=»0px» body_text_shadow_vertical_length_phone=»0px» body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=»1px» body_text_shadow_blur_strength_phone=»1px» body_link_text_shadow_style=»none» body_link_text_shadow_horizontal_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=»0px» body_link_text_shadow_horizontal_length_phone=»0px» body_link_text_shadow_vertical_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=»0px» body_link_text_shadow_vertical_length_phone=»0px» body_link_text_shadow_blur_strength=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=»1px» body_link_text_shadow_blur_strength_phone=»1px» body_ul_text_shadow_style=»none» body_ul_text_shadow_horizontal_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=»0px» body_ul_text_shadow_horizontal_length_phone=»0px» body_ul_text_shadow_vertical_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=»0px» body_ul_text_shadow_vertical_length_phone=»0px» body_ul_text_shadow_blur_strength=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=»1px» body_ul_text_shadow_blur_strength_phone=»1px» body_ol_text_shadow_style=»none» body_ol_text_shadow_horizontal_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=»0px» body_ol_text_shadow_horizontal_length_phone=»0px» body_ol_text_shadow_vertical_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=»0px» body_ol_text_shadow_vertical_length_phone=»0px» body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_blur_strength_phone=»1px» body_quote_text_shadow_style=»none» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_horizontal_length_phone=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_vertical_length_phone=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_blur_strength_phone=»1px» box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=»0px» box_shadow_horizontal_phone=»0px» box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]
Beneficio de crédito tributario por las inversiones efectuadas en las regiones XI y XII y en la provincia de Palena, destinadas a la producción de bienes o prestación de servicios, se extiende al año 2035 y la posibilidad de su recuperación hasta el 2055.
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.26.5″ title=»Ley N° 19.853 del año 2003″ link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_tablet=»180deg» background_color_gradient_direction_phone=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_start_position_tablet=»0%» background_color_gradient_start_position_phone=»0%» background_color_gradient_end_position=»100%» background_color_gradient_end_position_tablet=»100%» background_color_gradient_end_position_phone=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» use_icon_font_size=»off» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=»0px» text_shadow_horizontal_length_phone=»0px» text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=»0px» text_shadow_vertical_length_phone=»0px» text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=»1px» text_shadow_blur_strength_phone=»1px» toggle_text_shadow_style=»none» toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length_tablet=»0px» toggle_text_shadow_horizontal_length_phone=»0px» toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length_tablet=»0px» toggle_text_shadow_vertical_length_phone=»0px» toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength_tablet=»1px» toggle_text_shadow_blur_strength_phone=»1px» closed_toggle_text_shadow_style=»none» closed_toggle_text_shadow_horizontal_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_horizontal_length_tablet=»0px» closed_toggle_text_shadow_horizontal_length_phone=»0px» closed_toggle_text_shadow_vertical_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_vertical_length_tablet=»0px» closed_toggle_text_shadow_vertical_length_phone=»0px» closed_toggle_text_shadow_blur_strength=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_blur_strength_tablet=»1px» closed_toggle_text_shadow_blur_strength_phone=»1px» body_text_shadow_style=»none» body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=»0px» body_text_shadow_horizontal_length_phone=»0px» body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=»0px» body_text_shadow_vertical_length_phone=»0px» body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=»1px» body_text_shadow_blur_strength_phone=»1px» body_link_text_shadow_style=»none» body_link_text_shadow_horizontal_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=»0px» body_link_text_shadow_horizontal_length_phone=»0px» body_link_text_shadow_vertical_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=»0px» body_link_text_shadow_vertical_length_phone=»0px» body_link_text_shadow_blur_strength=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=»1px» body_link_text_shadow_blur_strength_phone=»1px» body_ul_text_shadow_style=»none» body_ul_text_shadow_horizontal_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=»0px» body_ul_text_shadow_horizontal_length_phone=»0px» body_ul_text_shadow_vertical_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=»0px» body_ul_text_shadow_vertical_length_phone=»0px» body_ul_text_shadow_blur_strength=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=»1px» body_ul_text_shadow_blur_strength_phone=»1px» body_ol_text_shadow_style=»none» body_ol_text_shadow_horizontal_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=»0px» body_ol_text_shadow_horizontal_length_phone=»0px» body_ol_text_shadow_vertical_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=»0px» body_ol_text_shadow_vertical_length_phone=»0px» body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_blur_strength_phone=»1px» body_quote_text_shadow_style=»none» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_horizontal_length_phone=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_vertical_length_phone=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_blur_strength_phone=»1px» box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=»0px» box_shadow_horizontal_phone=»0px» box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]
Bonificación a la contratación de mano de obra en las regiones I, XV, XI, XII y provincias de Chiloé y Palena se extiende al año 2035.
[/et_pb_accordion_item][et_pb_accordion_item _builder_version=»3.26.5″ title=»Ley N° 19.709 del año 2001″ link_option_url_new_window=»off» use_background_color_gradient=»off» background_color_gradient_start=»#2b87da» background_color_gradient_end=»#29c4a9″ background_color_gradient_type=»linear» background_color_gradient_direction=»180deg» background_color_gradient_direction_tablet=»180deg» background_color_gradient_direction_phone=»180deg» background_color_gradient_direction_radial=»center» background_color_gradient_start_position=»0%» background_color_gradient_start_position_tablet=»0%» background_color_gradient_start_position_phone=»0%» background_color_gradient_end_position=»100%» background_color_gradient_end_position_tablet=»100%» background_color_gradient_end_position_phone=»100%» background_color_gradient_overlays_image=»off» parallax=»off» parallax_method=»on» background_size=»cover» background_position=»center» background_repeat=»no-repeat» background_blend=»normal» allow_player_pause=»off» background_video_pause_outside_viewport=»on» use_icon_font_size=»off» text_shadow_style=»none» text_shadow_horizontal_length=»text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=»0px» text_shadow_horizontal_length_phone=»0px» text_shadow_vertical_length=»text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=»0px» text_shadow_vertical_length_phone=»0px» text_shadow_blur_strength=»text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=»1px» text_shadow_blur_strength_phone=»1px» toggle_text_shadow_style=»none» toggle_text_shadow_horizontal_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_horizontal_length_tablet=»0px» toggle_text_shadow_horizontal_length_phone=»0px» toggle_text_shadow_vertical_length=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_vertical_length_tablet=»0px» toggle_text_shadow_vertical_length_phone=»0px» toggle_text_shadow_blur_strength=»toggle_text_shadow_style,%91object Object%93″ toggle_text_shadow_blur_strength_tablet=»1px» toggle_text_shadow_blur_strength_phone=»1px» closed_toggle_text_shadow_style=»none» closed_toggle_text_shadow_horizontal_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_horizontal_length_tablet=»0px» closed_toggle_text_shadow_horizontal_length_phone=»0px» closed_toggle_text_shadow_vertical_length=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_vertical_length_tablet=»0px» closed_toggle_text_shadow_vertical_length_phone=»0px» closed_toggle_text_shadow_blur_strength=»closed_toggle_text_shadow_style,%91object Object%93″ closed_toggle_text_shadow_blur_strength_tablet=»1px» closed_toggle_text_shadow_blur_strength_phone=»1px» body_text_shadow_style=»none» body_text_shadow_horizontal_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=»0px» body_text_shadow_horizontal_length_phone=»0px» body_text_shadow_vertical_length=»body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=»0px» body_text_shadow_vertical_length_phone=»0px» body_text_shadow_blur_strength=»body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=»1px» body_text_shadow_blur_strength_phone=»1px» body_link_text_shadow_style=»none» body_link_text_shadow_horizontal_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=»0px» body_link_text_shadow_horizontal_length_phone=»0px» body_link_text_shadow_vertical_length=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=»0px» body_link_text_shadow_vertical_length_phone=»0px» body_link_text_shadow_blur_strength=»body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=»1px» body_link_text_shadow_blur_strength_phone=»1px» body_ul_text_shadow_style=»none» body_ul_text_shadow_horizontal_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=»0px» body_ul_text_shadow_horizontal_length_phone=»0px» body_ul_text_shadow_vertical_length=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=»0px» body_ul_text_shadow_vertical_length_phone=»0px» body_ul_text_shadow_blur_strength=»body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=»1px» body_ul_text_shadow_blur_strength_phone=»1px» body_ol_text_shadow_style=»none» body_ol_text_shadow_horizontal_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=»0px» body_ol_text_shadow_horizontal_length_phone=»0px» body_ol_text_shadow_vertical_length=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=»0px» body_ol_text_shadow_vertical_length_phone=»0px» body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_blur_strength_phone=»1px» body_quote_text_shadow_style=»none» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_horizontal_length_phone=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_vertical_length_phone=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_blur_strength_phone=»1px» box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=»0px» box_shadow_horizontal_phone=»0px» box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]
Se extiende hasta el año 2035 el régimen tributario y aduanero preferencial respecto de las empresas industriales manufactureras que tengan por único objeto elaborar insumos, partes o piezas o reparar bienes de capital para la minería y que se instalen posteriormente en forma física en la comuna de Tocopilla, II Región de Antofagasta.
[/et_pb_accordion_item][/et_pb_accordion][/et_pb_column][/et_pb_row][/et_pb_section]
