DECRETO POR EL QUE SE EXPIDE LA LEY DE INGRESOS

18 DE DICIEMBRE DE 2020 PERIODICO OFICIAL 101 D 3DJR HQ SDUFLDOLGDGHV VLQ TXH HO SOD]R H[FHGD GH GRFH PHVHV TXHGDQGR H[HQWRV GH SUHVHQWDU JDUDQWtD GHO LQWHUpV ILVFDO VLHPSUH TXH VH FXPSOD HQ OR FRQGXFHQWH FRQ OR HVWDEOHFLGR HQ ORV DUWtFXORV %LV IUDFFLRQHV , ,9 9 9, \ 9,, VHJXQGR SiUUDIR \ GHO &yGLJR )LVFDO GHO (VWDGR GH 7DEDVFR E (Q HO FDVR GH ODV SHUVRQDV ItVLFDV R MXUtGLFR FROHFWLYDV TXH RSWHQ SRU UHDOL]DU HO SDJR GHO ,PSXHVWR 9HKLFXODU (VWDWDO KDVWD HQ SDUFLDOLGDGHV FRQIRUPH OR VHxDODQ ORV DUWtFXORV %LV \ GHO &yGLJR )LVFDO GHO (VWDGR GH 7DEDVFR QR SRGUiQ VHU EHQHILFLDULRV GHO HVWtPXOR D TXH VH UHILHUH HO SUHVHQWH DUWtFXOR WUDQVLWRULR ,, /RV GHWHUPLQDGRV SRU FRQFHSWR GHO GHUHFKR GH UHIUHQGR DQXDO GH SODFD GH FLUFXODFLyQ WDUMHWD GH FLUFXODFLyQ \ FDOFRPDQtD DVt FRPR SRU FRQFHSWR GH FDQMH GH SODFD \ HPLVLyQ GH GRFXPHQWRV TXH DPSDUHQ D OD XQLGDG SDUD TXH FLUFXOH OHJDOPHQWH HQ OD YtD S~EOLFD HVWDEOHFLGRV HQ ORV DUWtFXORV IUDFFLyQ ,9 \ 9 \ IUDFFLyQ ,9 \ 9 GH OD /H\ GH +DFLHQGD GHO (VWDGR GH 7DEDVFR FDXVDGRV HQ ORV HMHUFLFLRV DQWHULRUHV DO 3RU HO SHULRGR FRPSUHQGLGR GHO GH HQHUR DO GH GLFLHPEUH GH VH RWRUJD XQ HVWtPXOR ILVFDO SDUD ODV SHUVRQDV ItVLFDV R MXUtGLFR FROHFWLYDV FRQVLVWHQWH HQ XQ GHVFXHQWR GHO R GHO VREUH ORV UHFDUJRV \ PXOWDV \ XQ GHVFXHQWR GHO VREUH JDVWRV GH KRQRUDULRV \ GH HMHFXFLyQ FDXVDGRV SRU FRQFHSWR GHO GHUHFKR GH UHIUHQGR DQXDO GH SODFD GH FLUFXODFLyQ WDUMHWD GH FLUFXODFLyQ \ FDOFRPDQtD DVt FRPR SRU FRQFHSWR GH FDQMH GH SODFDV \ HPLVLyQ GH GRFXPHQWRV TXH DPSDUHQ D OD XQLGDG SDUD TXH FLUFXOH OHJDOPHQWH HQ OD YtD S~EOLFD HVWDEOHFLGRV HQ ORV DUWtFXORV IUDFFLyQ ,9 \ 9 \ IUDFFLyQ ,9 \ 9 GH OD /H\ GH +DFLHQGD GHO (VWDGR GH 7DEDVFR FDXVDGRV HQ ORV HMHUFLFLRV DQWHULRUHV DO ORV FRQWULEX\HQWHV TXH VH DGKLHUDQ DO SUHVHQWH HVWtPXOR GHEHUiQ UHDOL]DU HO SDJR GHO GHUHFKR GH UHIUHQGR DQXDO GH SODFD GH FLUFXODFLyQ WDUMHWD GH FLUFXODFLyQ \ FDOFRPDQtD GHQWUR GHO SHULRGR HQ FRPHQWR FRQIRUPH D OD VLJXLHQWH WDEOD ,,, /RV GHWHUPLQDGRV SRU FRQFHSWR GHO GHUHFKR GH UHIUHQGR DQXDO GH SODFD GH FLUFXODFLyQ WDUMHWD GH FLUFXODFLyQ \ FDOFRPDQtD DVt FRPR SRU FRQFHSWR GH FDQMH GH SODFD \ HPLVLyQ GH GRFXPHQWRV TXH DPSDUHQ D OD XQLGDG SDUD TXH FLUFXOH OHJDOPHQWH HQ OD YtD S~EOLFD HVWDEOHFLGRV HQ ORV DUWtFXORV IUDFFLyQ ,9 \ 9 \ IUDFFLyQ ,9 \ 9 GH OD /H\ GH +DFLHQGD GHO (VWDGR GH 7DEDVFR FDXVDGRV HQ ORV HMHUFLFLRV DQWHULRUHV DO 3RU HO SHULRGR FRPSUHQGLGR GHO GH HQHUR DO GH GLFLHPEUH GH VH RWRUJD XQ HVWtPXOR ILVFDO SDUD ODV SHUVRQDV FRQ GLVFDSDFLGDG SHUPDQHQWH \ TXH FXHQWHQ FRQ SODFDV SDUD YHKtFXORV &RQFHSWRV (VWtPXOR 3HULRGR GH SDJR 5HFDUJRV \ PXOWDV 'HO GH HQHUR DO GH MXQLR GH 5HFDUJRV \ PXOWDV 'HO GH MXOLR DO GH GLFLHPEUH GH +RQRUDULRV \ JDVWRV GH HMHFXFLyQ 'HO GH HQHUR DO GH GLFLHPEUH GH

RkJQdWJsaXNoZXIy MTA3NzM4MQ==