DECRETO POR EL QUE SE EXPIDE LA LEY DE INGRESOS

18 DE DICIEMBRE DE 2020 PERIODICO OFICIAL 105 GHUHFKR GH UHIUHQGR GH SODFD GH FLUFXODFLyQ FDQMH GH SODFDV WDUMHWD GH FLUFXODFLyQ \ FDOFRPDQtD GH PRWRFLFOHWDV PRWRFDUURV \ PRWRQHWDV 'LFKR SURJUDPD GHEHUi FRQWULEXLU D IRUWDOHFHU OD HILFLHQFLD UHFDXGDWRULD GHO *RELHUQR GHO (VWDGR FRQWHPSODQGR XQ HVTXHPD GH GHSXUDFLyQ GH FUpGLWRV LQFREUDEOHV FRQ HO REMHWLYR GH LQFUHPHQWDU HO Q~PHUR GH FRQWULEX\HQWHV TXH VH LQVFULEDQ HQ HO 5HJLVWUR (VWDWDO GH 9HKtFXORV \ REWHQJDQ VX SODFD GH FLUFXODFLyQ YLJHQWH OR TXH SHUPLWLUi LGHQWLILFDU D ORV SURSLHWDULRV GH ODV PRWRFLFOHWDV PRWRFDUURV \ PRWRQHWDV TXH FLUFXODQ HQ HO (VWDGR GH 7DEDVFR &RQ OD ILQDOLGDG GH YLJLODU HO FXPSOLPLHQWR GH ODV GLVSRVLFLRQHV ILVFDOHV UHODWLYDV D OD LQVFULSFLyQ HQ HO 5HJLVWUR (VWDWDO GH 9HKtFXORV \ DO HPSODFDPLHQWR GH ODV PRWRFLFOHWDV PRWRFDUURV \ PRWRQHWDV TXH FLUFXODQ HQ OD HQWLGDG HO (MHFXWLYR (VWDWDO SRU FRQGXFWR GH OD 6HFUHWDUtD GH 6HJXULGDG \ 3URWHFFLyQ &LXGDGDQD \ ODV DXWRULGDGHV PXQLFLSDOHV HQ PDWHULD GH WUiQVLWR \ YLDOLGDG LPSOHPHQWDUiQ D SDUWLU GHO ƒ GH HQHUR GH XQ SURJUDPD GH YLJLODQFLD H LQVSHFFLyQ HQ UHODFLyQ D DTXHOORV FLXGDGDQRV TXH FLUFXOHQ HQ HO (VWDGR HQ YHKtFXORV VLQ SODFDV GH FLUFXODFLyQ R FRQ SODFDV GH FLUFXODFLyQ TXH QR VH HQFXHQWUHQ YLJHQWHV WRPDQGR HQ FRQVLGHUDFLyQ OD YLJHQFLD HVWDEOHFLGD SRU ODV DXWRULGDGHV IHGHUDOHV HQ OD QRUPDWLYLGDG DSOLFDEOH 129(12 (O PRQWR GHO LQFUHPHQWR HQ HO FREUR GH ORV GHUHFKRV HVWDEOHFLGRV HQ HO DUWtFXOR IUDFFLyQ 9 LQFLVR D 'H D 80$ GH OD /H\ GH +DFLHQGD GHO (VWDGR GH 7DEDVFR HIHFWXDGR HQ HO HMHUFLFLR ILVFDO DQWHULRU VH VHJXLUi GHVWLQDQGR SUHIHUHQWHPHQWH SDUD HO IRQGR GH PRYLOLGDG \ VHJXULGDG YLDO SDUD HO PDQWHQLPLHQWR GH VHxDOL]DFLyQ VHPDIRUL]DFLyQ \ YLDOLGDGHV DVt FRPR LQYHUVLyQ HQ QXHYDV REUDV YLDOHV WDOHV FRPR EURFKHV YLDOHV SDVRV SHDWRQDOHV SXHQWHV \ GHPiV DSOLFDEOHV 'e&,02 &RQ IXQGDPHQWR HQ HO DUWtFXOR GHO &yGLJR )LVFDO GHO (VWDGR VH GHFODUD OD SUHVFULSFLyQ GH ORV FUpGLWRV \ REOLJDFLRQHV ILVFDOHV GHULYDGDV GH ODV FRQWULEXFLRQHV SRU FRQFHSWRV GH XVRV GH DJXD HQ VXV GLYHUVDV PRGDOLGDGHV GRPpVWLFR FRPHUFLDO LQGXVWULDO \ SRU LQPXHEOHV GHVWLQDGRV DO VHUYLFLR S~EOLFR FRUUHVSRQGLHQWHV D ORV VHUYLFLRV TXH SUHVWD OD &RPLVLyQ (VWDWDO GH $JXD \ 6DQHDPLHQWR DVt FRPR VXV DFFHVRULRV DQWHULRUHV DO HMHUFLFLR ILVFDO TXH VH HQFXHQWUHQ HQ HO VLVWHPD GH UHFDXGDFLyQ GH OD 6HFUHWDUtD GH )LQDQ]DV VLHPSUH \ FXDQGR QR KD\DQ VLGR UHTXHULGDV SRU OD DXWRULGDG ILVFDO PHGLDQWH FXDOTXLHU DFFLyQ JHVWLyQ GH FREUR R FXDOTXLHU DFWR DGPLQLVWUDWLYR R VH HQFXHQWUH VXVSHQGLGR HQ WpUPLQRV GHO PLVPR DUWtFXOR $VLPLVPR FRQ IXQGDPHQWR HQ HO DUWtFXOR GHO &yGLJR )LVFDO GHO (VWDGR GH 7DEDVFR VH GHFODUDQ H[WLQJXLGDV ODV IDFXOWDGHV GH ODV DXWRULGDGHV ILVFDOHV SDUD GHWHUPLQDU ODV FRQWULEXFLRQHV RPLWLGDV HQ HO SiUUDIR DQWHULRU 'e&,02 35,0(52 &XDQGR VH WUDWH GH ,PSXHVWRV \ 'HUHFKRV PXQLFLSDOHV HQ ORV TXH VH FRRUGLQH HO (VWDGR FRQ ORV D\XQWDPLHQWRV PXQLFLSDOHV SDUD TXH HO SULPHUR FREUH \ DGPLQLVWUH SRU FXHQWD GHO PXQLFLSLR ORV GHVFXHQWRV H LQFHQWLYRV ILVFDOHV VH DMXVWDUiQ D OR TXH SUHYLDPHQWH DFXHUGHQ ODV SDUWHV '$'2 (1 (/ 6$/Ï1 '( 6(6,21(6 '(/ 32'(5 /(*,6/$7,92 '(/ (67$'2 (1 /$ &,8'$' '( 9,//$+(5026$ &$3,7$/ '(/ (67$'2 '( 7$%$6&2 $ /26 2&+2 'Ë$6 '(/ 0(6 '( ',&,(0%5( '(/ $f2 '26 0,/ 9(,17( ',3 -(6Ò6 '( /$ &58= 29$1'2 35(6,'(17( ',3 .$5/$ 0$5Ë$ 5$%(/2 (675$'$ 6(&5(7$5,$ 5Ò%5,&$6

RkJQdWJsaXNoZXIy MTA3NzM4MQ==