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. Asimismo, con base en un cierto
grado de fle ibili acin al Principio de
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)3C1:)4'1*73:+ 21:5*737+ + P(3+ %$4%G72*:3+
23+ )4+ 23:1C74'167+ 23+ )*:+ 4C37%3:+ 23+
retencin o percepcin de los tributos,
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la designacin de tales agentes pero,
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sean artificiosos o impropios para la
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los actos artificiosos o impropios no
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general, la misma que busca evitar
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una finalidad distinta de la prevista en
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los reali a, inclusive para la obtencin de
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los tributos, aquellas reconocidas como
uentes del Derecho Tributario, que
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seg n la Teora General del Derecho, la
pirmide jurdica , con orme al mismo
orden de prioridad, las que a su ve
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(7+ '$1%3$1*+ 5(0)1'42*+ )*+ 2303$G+ 24$+ 4+
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tributarios, que se refiere a la publicidad
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a las consultas tributarias, los criterios
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consultas tributarias, los criterios que son
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de las disposiciones tributarias, esto
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que, por ende, son de aplicacin no
solo en el caso en el que hubiesen sido
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se ajusten a los criterios publicados, en
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$*-*,$%,/*7%'%&,.,':'6-*,)%,)*-*,*,/6-4.+,
9.$'.&)*, -., 7%0., &%1-(1%&/(., %&, -.,
.'%&/(2&,)%-,)%9%0,)%,/6().)*,86%,3.,
de observarse en el cumplimiento de
-.$, *9-(1./(*&%$, ?, )%9%0%$, '0(96'.0(*$<,
E, %$'%, 0%$4%/'*+, 4*)0:., 7.'(B.0$%, 86%,
%&,%-,/.$*,)%,-*$,4.0':/(4%$+,%&,86%,&*,
'(%&%&, 4%0, $%, *9-(1./(*&%$, )%, /6().)*,
%&,%-,/674-(7(%&'*,40%/($.7%&'%,4*0,&*,
$%0,*9-(1.)*$,'0(96'.0(*$+,$%,)%9%0:.,%F(1(0,
un elemento subjetivo doloso.
C<, =-, &67%0.-, C, )%'%07(&., -., .4-(/./(2&,
)%, -., 0%1-., 1%&%0.-, )%, 0%$4*&$.9(-().),
subjetiva a las personas jurdicas o
entidades colectivas sin personalidad
@60:)(/.+,-*,86%,0%40%$%&'.,6&,':4(/*,7.'(B,
%&,-.,.4-(/./(2&,)%,-*$,40(&/(4(*$,4%&.-%$,
clsicos. Esto es consecuencia de lo
(&)(/.)*, %&, %-, .0':/6-*, .&'%0(*0, )%, 86%,
-., (&50.//(2&, 46%)%, $%0, /*7%'()., 4*0,
la persona jurdica o ente colectivo en
/6.&'*,'.-,G&*,$*-*,%$,0%$4*&$.9-%,)%,-.,
$.&/(2&H<,=&,%$'%,&67%0.-,$%,%$'.9-%/%,-.,
responsabilidad subjetiva de las personas
@60:)(/.$, ?, %&'().)%$, .$(7(-.9-%$+, $(&,
&%/%$().), )%, (746'.0, -., (&50.//(2&,
., 6&., 4%0$*&., 5:$(/., )%'%07(&.).+, -*,
/6.-, %$, 6&, 40(&/(4(*, 1%&%0.-(B.)*, %&, %-,
Derecho Tributario contemporneo. As,
se indica que bastar comprobar que,
)%&'0*,)%,$6,*01.&(B./(2&,(&'%0&.+,$%,3.,
5.-'.)*,.-,)%9%0,)%,/6().)*,86%,3.90:.,
(74%)()*, -., (&50.//(2&+, $(&, &%/%$().),
)%, )%'%07(&.0, -.$, 0%$4*&$.9(-().)%$,
4%0$*&.-%$,
/*&/0%'.$,
)%,
$6$,
.)7(&($'0.)*0%$+, )(0%/'*0%$+, .-9./%.$+,
!"#
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)%*+$%&*+&,-*'.%&!/'0#!1/'%&*+$&,'1!2
/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"
!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#
H*0%/,/714*=%$#A%)*-)/%4$%4/:%/3'$+4/&/%
un criterio de valor normal o de precio
o valor de mercado como regla de
valoracin para ciertas operaciones,
/3%@$&'.+4/%5(/%3/%)C%(-$%).3&0/1$-&.$%
0$?*-$+4/%/-%&($-'*%$%4$%)/'/07.-$&.2-%
en el caso concreto de dicho valor o
10/&.*;
.
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/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"
$%&'$(&)*+&(+$,&-$*($,.+(&/&-/0$1/2+,&
+,& 0$& /-*0.$-34,& /& .2$,(53(34,& 6+&
13+,+(& /& 6+2+-7/(& 6+0& /1038$6/& $0&
pago con la finalidad de impedir
0$& $-.*$-34,& 6+& 0$& 9653,3(.2$-34,&
:231*.$23$;
1%&'$(& )*+<& =/2& -*0=$& /& ,+8038+,-3$<&
3,-*5=0$,&0$(&426+,+(&6+&+51$28/;
-%&'$(& )*+<& -/,& -/,/-353+,./& 6+0&
+51$28/<& 0$& 5+636$& -$*.+0$2& /& 0$&
-/,(.3.*-34,&6+&0$&8$2$,.>$<&-/0$1/2+,&
o consientan en el levantamiento de
0/(& 13+,+(& /& 6+2+-7/(& +51$28$6/(<&
/& 6+& $)*+00/(& 13+,+(& /& 6+2+-7/(&
(/12+& 0/(& )*+& (+& 7*13+2$& -/,(.3.*36/&
0$&5+636$&-$*.+0$2&/&0$&8$2$,.>$;
6%&'$(&=+2(/,$(&/&+,.36$6+(&6+=/(3.$23$(&
6+& 0/(& 13+,+(& 6+0& 6+*6/2& )*+<& *,$&
ve recibida la notificacin del
+51$28/<&-/0$1/2+,&/&-/,(3+,.$,&+,&
el levantamiento de aqu llos.
!"#$%&'()"*
!;& ?+& +(.$10+-+& *,& (*=*+(./& 6+&
2+(=/,($13036$6& 038$6/& $0& =23,-3=3/&
subjetivo, que el del literal a numeral
del artculo , que se refiere a aquellos
)*+& (+$,& -$*($,.+(& /& =$2.3-3=+,&
activamente en una in raccin tributaria,
0/(&-*$0+(<&6+&$-*+26/&$&63-7/&=2+-+=./<&
devienen responsables solidarios por la
/1038$-34,& .231*.$23$;& ?+& +@.3+,6+& +($&
2+(=/,($13036$6& $& 0$& ($,-34,& .231*.$23$&
)*+&-/22+(=/,6$;&
#;& '$&2+(=/,($13036$6&(/036$23$&2+(=+-./&6+&
0$(& ($,-3/,+(& 35=*+(.$(& $& /.2/(& (*A+./(&
2+-$+&(/12+&0/(&00$5$6/(&$&-/0$1/2$2&+,&
0/(& =2/-+(/(& 6+& +51$28/& B& $6/=-34,&
6+& 5+636$(& -$*.+0$2+(& /23+,.$6$(&
$0& -/12/& 6+& 0$(& 6+*6$(& 6+& +(/(& /.2/(&
(*A+./(;& C,& +(.+& -$(/<& 0$& $.231*-34,& 6+&
2+(=/,($13036$6&0*-+&-/5/&*,$&+(=+-3+&
6+& ($,-34,& )*+& (>& (+& -/,+-.$& -/,& +0&
principio de responsabilidad subjetiva,
$0& +(.$10+-+2(+& -/5/& =2+(*=*+(./&
0$& +@3(.+,-3$& 6+& $--3/,+(& 6/0/($(& /&
!"!#$%&'(
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!"##$%&'()'!*&#$+&",)
!"#$%&'()*+,-)./0(1)23)145%/(531as sanciones aplicables sern
!$% %&'()*(+,-./0
a
6.-%
#$% H,%'./4-;*(:)%@;.%(5+4)G,%-,/%/,)*(4)./%
accesorias indicadas ser remitida a los
:'G,)4/% *45+.8.)8./% +,',% 6.*-,','% -,%
/;/+.)/(:)D% 6./8(8;*(:)D% ()>,1(-(8,*(:)% 4%
p rdida de beneficios, a e ectos de su
.9.*;*(:)$
6789:.!;<7=
!$% 34)8(.).% ;)% 6.8,--.% 6.% -,/% 6(7.'.)8./%
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8'(1;8,'(4/D% *;,-@;(.',% /.,% /;% E)64-.D% A%
ellas sern aplicables en la medida que
su imposicin se prevea e presamente
en el odelo para alg n tipo de ilcito.
=.%6(/8()G;.%.)8'.%/,)*(4)./%+'()*(+,-./%
al multa, la clausura
el comiso ,
/,)*(4)./% ,**./4'(,/D% @;.% +46'E,)% /.'%
,+-(*,6,/% .)% ,6(*(:)% ,% -,/% +'()*(+,-./$%
I% ./8.% './+.*84D% /.% ()*-;A.)% 8'./% 8(+4/%
6.%/,)*(4)./%,**./4'(,/0%6.%/;/+.)/(:)%
o destitucin de cargos p blicos, que
depender de si se ha sido autor o
partcipe en una in raccin grave
o mu grave de inhabilitacin de
pro esiones oficios, que se relaciona
*4)% .-% ()*;5+-(5(.)84% 6.% 6.1.'./% 6.%
()74'5,*(:)D%*;,)64%/.%>,%/(64%419.84%6.%
,-%5.)4/%8'./%'.@;.'(5(.)84/J%6.%+.'6.'%
la posibilidad de obtener subvenciones,
6.%*4)8',8,'%*4)%.-%K/8,64%4%6.%6(/7';8,'%
de beneficios fiscales, por un cierto
8(.5+4D% 6.+.)6(.)64% 6.% @;.% ./8.54/%
ante in racciones graves o mu graves.
. a calificacin de grave o mu grave
se precisa en cada tipo especfico de
in raccin. Tratndose de las sanciones
,**./4'(,/D% +4'% /;% ),8;',-.<,D% -,%
ejecucin requerir del concurso de
48'4/% .)8./% *45+.8.)8./% 6(/8()84/% 6.% -,%
I65()(/8',*(:)% L'(1;8,'(,D% +4'% -4% @;.% ,%
?/84/% 6.1.% *45;)(*,'/.% -,% (5+4/(*(:)%
de la sancin con el fin de que procedan
,%.9.*;8,'-,$%%
!"#
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/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"
!"#$%&'()*++,)-"./&.%012)/3)'.4)4.2%0(2345)
"36'.4)/3)/3#3"702.%012,)
as sanciones administrativas se graduarn,
cuando proceda, seg n el siguiente
$%&'()*+*(,-&.)(.)(-(%+*,/'*0,1
9/,'*0,.,&.9(/.:,/.?:,'*0,.(,-(%/+(,-(.
)*9'%('*&,/3=. 9*,&. ;:(. 9*4/. '*(%-&9.
parmetros objetivos. De este modo, en
(9-(. /%-2':3&. 9(. *,'3:C(. 3/. +(-&)&3&42/.
;:(.9(.)(6(./$3*'/%5.
H5. 8&,9*)G%(9(.(9-&9.(@(+$3&91
a
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1-501:7',&-'61.67':1(7',&/:*7',&-'(-)N7'
,&'8888'6&.&.'07/:),7.')'()*:1*',&'-)'
comisin de aqu l. abr reiteracin
0%)/,7' &-' 16(%:),7' 1/0%**1&*&' &/'
nuevo ilcito del mismo tipo, sin que
6&,1)*&' 07/,&/)' (7*' .&/:&/01)' 7'
resolucin firme, dentro del mismo
pla o contemplado en el prra o
)/:&*17*8
Este criterio se graduar de la
.1+%1&/:&'6)/&*)O'
1118' H%)/,7'&-'.%;&:7'1/J*)0:7*'3%41&*)'
.1,7'.)/017/),7'(7*'%/)'1/J*)0012/'
mu grave, el incremento ser
,&-' P8' (7*' 01&/:7' .&)' .74*&' &-'
porcentaje nico o de los puntos
(7*0&/:%)-&.' $%&' 07/J7*6)/' -)'
banda respectiva o, bien, del
monto fijo nico o de la di erencia
entre el monto fijo m imo el
65/1678
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)%*+$%&*+&,-*'.%&!/'0#!1/'%&*+$&,'1!2
/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"
!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#
$%& '(&)*&+,-.&)(&/0)&)*&1)2304+4.&)+.(564+.&
es una me cla de devolucin indebida
e ingreso menor, es preciso evitar que
7)(8,& 0(& 6)3.2& 72,7,64)(7.& /0)& /04)(&
+,0-5&)*&1)2304+4.&9)&0(,&0&.72,&6,()2,&
-.*.%& :.2& -461*4+49,9;& )*& <.9)*.& =,&
7.6,9.& *,& .1+45(& 9)& +.(-49)2,2& +,9,&
0(.& 9)& *.-& 1)2304+4.-& 1.2& -)1,2,9.& >&
12.1.()& +,*+0*,2& 1,2,& +,9,& +0,*& -0&
sancin agravada.
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espontnea, su incumplimiento sin
/0)& 6)94)& (4(80(,& ,+70,+45(& 9)& *,&
B964(4-72,+45(& C24A07,24,& 1,2,& .A7)()2&
la reparacin, la sancin ser rebajada
en un . por ciento. El in ractor podr
,07.*4/049,2& >& 1,8,2& *,& -,(+45(& )(& )*&
6.6)(7.&9)&-0A-,(,2&)*&4(+061*464)(7.D&
en cu o caso la reduccin ser del . por
ciento. Esta reduccin no ser aplicable,
por innecesaria, al supuesto previsto en
)*& (06)2,*& E& 9)*& ,27F+0*.& !"E& 9)& )-7)&
Cdigo, salvo en lo relativo a la sancin
1.2&
9)+*,2,+45(;&
,07.*4/049,+45(&
e ingreso
incorrectos de la nueva
declaracin autoliquidacin.
E%& ?0,(9.& )*& 4(@2,+7.2& 2)1,2)& -0&
4(+061*464)(7.;& 9)-10G-& 9)& 4(4+4,2&
la actuacin fiscali adora de la
B964(4-72,+45(& C24A07,24,& >& )(& 0(& 1*,H.&
de .... das de haber iniciado, tratndose
9)&-,(+4.()-&/0)&9)A,(&461.()2-)&)(&
*.-&12.+)9464)(7.-&9)&9)7)264(,+45(;&*,&
sancin se rebajar en un . por ciento.
El in ractor podr autoliquidar pagar
*,& -,(+45(& )(& )*& 6.6)(7.& 9)& -0A-,(,2&
-0& 4(+061*464)(7.D& )(& +0>.& +,-.& *,&
reduccin ser del . por ciento. Para
los e ectos de calificacin del tipo de
liquidacin, cuando la fiscali acin se
+4)22)&*0)8.&9)&)-7,&2)1,2,+45(&G-7,&-)&
considerar previa.
I%& ?0,(9.;& 9)-10G-& 9)& 72,(-+02249.&
)*& 1*,H.& 9)& 4(4+4.& 9)& *,& ,+70,+45(&
!"#
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/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"
!"!#$%&'(
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+,-#(-,.,(/0-)0-#0.,"'0!"##$%&'()'*&+,-##$.&"/'0-1",$-2"/)
12%$.&'()3456)*/72"..,(/0-)8"%02,"'0-6
$%&'()(*+,&- )&./011)%&,'- 20(,/)03,'- 30'/,301)%&040'- 1%&- 30- %2)')5&- 4,- (/)6*(%'7'%3)1)(*4- +- %6(,&1)5&- 4,- 1%28,&'01)%&,'o devoluciones indebidas.
!9:;<=1>*9?
9,- ',:030&- 3%'- '*8*,'(%'- ,&- 3%'- 1*03,'la in raccin material se configura. o
(/0'1,&4,&(,- ,&- ,'(0'- ')(*01)%&,'- ,'- ;*,,<)'(,-*&-8,/=*)1)%-,1%&52)1%7-',0-8%/-.03(04,- %8%/(*&0- +- ,<01(0- 30- 8,/1,81)5&- 4,3%'- (/)6*(%'7- %- 8%/- '%3)1)(*4- *- %6(,&1)5&- 4,devoluciones , por lo tanto, se ocasiona
*&- 40:%- 03- 80(/)2%&)%- 4,3- >'(04%?- >'- 4,observar que no se ha incluido una sancin
8%/-/,(/0'%-,&-,3-1*283)2),&(%-4,-30-4,*40tributaria a determinada mora , visto que
',-@0-)&13*)4%-*&-/,10/A%-,&-,3-0/(B1*3%-"!?->&,',-',&()4%7-,'-4,-/,1%/40/-;*,-,3-4,/,1@%'0&1)%&04%/-(/)6*(0/)%-,&-3%'-4)'()&(%'-80B','',- @0- )4%- 4,10&(0&4%- 8%/- *&- ,&.%;*,seg n el cual lo que realmente interesa
'0&1)%&0/- '%&- 3%'- )&1*283)2),&(%'- ,&- 30ase determinativa, porque es ah donde
el obligado tributario, que est obligado a
4,(,/2)&0/-30-%63)A01)5&-(/)6*(0/)0-+-@01,/3%correctamente, no lo hace, privando a
30- C42)&)'(/01)5&- D/)6*(0/)0- '06,/- ;*,&01)5- *&0- %63)A01)5&- (/)6*(0/)07- 0- 2,&%';*,- E'(0- 4,'83),A*,- '*'- ,'10'%'- /,1*/'%'fiscali adores. Esa alta es lo que se debe
'0&1)%&0/F-,&-1026)%7-1*0&4%-+0-',-4)%-304,(,/2)&01)5&7-)&13*'%-',-8*,4,-8/,'1)&4)/4,-'0&1)%&0/-,3-&%-80A%7-8*,'-+0-80/0-,',2%2,&(%-30-%63)A01)5&-(/)6*(0/)0-',-0')2)30a una obligacin civil a se sabe cunto es
3%-4,6)4%7-',-8*,4,&-,260/A0/-3%'-6),&,'pasar a un proceso ejecutivo como
sucede con cualquier deudor com n.
G,- ,'(,- 2%4%7- +- ,3- H%4,3%- 04%8(0- ,'(,,&.%;*,7-',-8/%8*A&0-8%/-30-1%&')4,/01)5&-
!"#
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/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"
!"#$%&'()"*+
C&7.)42&%*(7$4.(1.(7*@)+14.!"D.,&1.E4,&14/
,-./0,1-.123
F(,(. $%67())$>%. *7$8+*(7$(. &5*(81&)$,(. &%.
este artculo se calificar de orma unitaria,
)4%.(77&=14.(.14.,$53+&5*4.&%.&1.(7*@)+14.!"D/.
a multa que proceda se aplicar sobre la
*4*(1$,(,.,&.1(.8(5&.,&.1(.5(%)$>%.<+&.&%.
)(,(.)(54.)477&534%,(/.
G$%. 3&7H+$)$4. ,&. 14. (%*&7$47?. )+(%,4. ,&.
la determinacin de oficio practicada
7&5+1*&%. $2347*&5. %4. 5(%)$4%(81&5. 347.
alta de configuracin de elementos
subjetivos o mediare una causa e imente
de responsabilidad, deber e cluirse
,&. 1(. 8(5&. ,&. 1(. 5(%)$>%. 1(. 374347)$>%.
)477&534%,$&%*&. (. 145. $2347*&5. %4.
sancionables, con el fin de que tales
$2347*&5. %4. 7&5+1*&%. (6&)*(,45. 347. 1(.
5(%)$>%.<+&.5&.37&*&%,&.$234%&7/.
Para estos fines, la base de la sancin ser &1.
7&5+1*(,4.,&.2+1*$31$)(7.&1.$2347*&.(.$%=7&5(7.
por el coeficiente, que se establecer al
2+1*$31$)(7. 347. )$&%. &1. 7&5+1*(,4. ,&. +%(.
raccin en la que figuren
(I.0%.&1.%+2&7(,47?.1(.5+2(.,&1.7&5+1*(,4.,&.
2+1*$31$)(7.145.$%)7&2&%*45.5(%)$4%(81&5.
en la base gravada por la alcuota del
*7$8+*4.,$53+&5*4.&%.&1.1$*&7(1.)I.5$=+$&%*&?.
ms los incrementos sancionables
7&(1$J(,45.,$7&)*(2&%*&.&%.1(.)+4*(.,&1.
*7$8+*4.4.&%.1(.)(%*$,(,.(.$%=7&5(7/.
8I.0%.&1.,&%42$%(,47?.1(.5+2(.,&1.7&5+1*(,4.
,&. 2+1*$31$)(7. *4,45. 145. $%)7&2&%*45?.
sancionables o no, en la base gravada
347. 1(. (1@)+4*(. ,&1. *7$8+*4. ,$53+&5*4. &%.
el literal c siguiente, ms los incrementos
5(%)$4%(81&5.
4.
%4.
7&(1$J(,45.
,$7&)*(2&%*&. &%. 1(. )+4*(. ,&1. *7$8+*4. 4.
&%.1(.)(%*$,(,.(.$%=7&5(7/.
)I.K(7(.&6&)*45.,&.14.,$53+&5*4.&%.145.1$*&7(1&5.
(I. 9. 8I. (%*&7$47&5?. 5$. 145. $%)7&2&%*45.
5(%)$4%(81&5. 5&. 374,+)&%. &%. 1(. 3(7*&.
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/&$+&'*0/+$."#"1*$+&$!"$+23+(%+&)%"$%.+(*"4+(%)"&"
!"!#$%&'(
!"#$%&'("))%*&+#$,$#"&)%*&+#$-(%./-"(%"#
*1+&*&(6,+&$%&%)+)&5-,5*1)6+15-+)&0(,&'+&
+':5*(6+&0,(0(,5-(1+'&$%'&6,-9*6(&(&0(,&'+&
alcuota promedio escala progresiva ,
ms
los
incrementos
reali ados
$-,%56+2%16%& %1& '+& 5*(6+& 6,-9*6+,-+&
A0(,&%>%20'(/&0(,&,%$*55-81&$%&5,B$-6()&
%1& %'& CDEFG& %16,%& '+& )*2+& $%'& ,%)*'6+$(&
$%& 2*'6-0'-5+,& 6($()& '()& -15,%2%16()&
)+15-(1+9'%)& (& 1(& 7*%& )%& H+3+1&
$%6%,2-1+$(&%1&'+&9+)%&-20(1-9'%&0(,&'+&
+':5*(6+&0,(0(,5-(1+'&$%'&6,-9*6(&(&0(,&'+&
alcuota promedio escala progresiva ,
ms los incrementos sancionables o no
,%+'-@+$()&$-,%56+2%16%&%1&'+&5*(6+&$%'&
6,-9*6(<&E):/&)*081;+)%/&0(,&%>%20'(/&*1+&
5*(6+& 6,-9*6+,-+& +)(5-+$+& 5(1& 5(20,+)&
alsas por un monto de
,
que se
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mu graves
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