Temporarily Increases A Tax Incentive To The Inversia N Active Fixed Of Micro, Small And Medium-Sized Enterprises

Original Language Title: INCREMENTA TRANSITORIAMENTE UN INCENTIVO TRIBUTARIO A LA INVERSIÓN EN ACTIVO FIJO DE LAS MICRO, PEQUEÑAS Y MEDIANAS EMPRESAS

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Article 1.-in the case of taxpayers referred to in the second paragraph, credit that sets article 33 bis of the income tax Act, contained in article 1 of Decree-Law No. 824, 1974, shall be 8% of the value of the physical assets assets that referred to in that provision, which are procured new completed build or lease with option to purchase between January 1, 2008 and December 31, 2011, with an annual ceiling of 650 monthly tax units received.
This standard applies to taxpayers whose annual revenues from sales and services of the giro have not passed, none of the two years prior to that they intend to impetrar credit, the equivalent of one hundred thousand units of promotion. Also applies to taxpayers who do not record sales in the two previous years, to the extent that in the year that intend to impetrar credit not to exceed this limit. For these effects, revenues from sales and services will be considered for their discounted value value added tax. In addition, amounts expressed in u.f. shall be calculated according to the value of that unit to the last business day of the respective period.