Modifies The D.f.l. No. 1 Of 2001, The Ministry Of Finance, Which Approves The Text Revised, Coordinated And Systematized Law Nâ ° 19.420, Which Provides Incentives For The Development Of Economic Mico Of The Provinces Of Arica And Parinacota

Original Language Title: MODIFICA EL D.F.L. Nº 1 DE 2001, DEL MINISTERIO DE HACIENDA, QUE APRUEBA EL TEXTO REFUNDIDO, COORDINADO Y SISTEMATIZADO DE LA LEY Nº 19.420, QUE ESTABLECE INCENTIVOS PARA EL DESARROLLO ECONÓMICO DE LAS PROVINCIAS DE ARICA Y PARINACOTA

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Sole article.-amending article 1 of the decree with force of law No. 1 of 2001, the Ministry of finance, which approves the text revised, coordinated and systematized law Nº 19.420, that establishes incentives for economic development in the provinces of Arica and Parinacota, and modifies legal bodies which indicates, in the following way: to) Reemplazanse seventh and eighth by the following paragraphs :

. Taxpayers may qualify for the benefit of credit established in this article until December 31, 2011 and shall apply only with respect to the goods incorporated into the investment project to that date, however that recovery of the credit they are entitled can be made until the year 2034.
Without prejudice to the provisions in the preceding subparagraphs, trying to be in construction or real estate investments in the province of Parinacota, the percentage of credit referred to in the second paragraph will be 40%... b) add the following ninth paragraph:. Equal percentage shall apply to investments in the province of Arica in buildings mainly destined for commercial exploitation purposes, qualified and of high interest through a founded resolution of the Director of the national service of tourism. Those who apply for this benefit must submit sufficient technical background that would justify granting. Founded resolution granting the benefit, as well as the background that have justified it shall be published on the website of the national service of tourism...