Amends The Act Southern Tributary Credits And Establishes The Enlargement Of The Zona Franca Of Extension Of Punta Arenas To The Region Of Aisén For Capital Goods

Original Language Title: MODIFICA LA LEY AUSTRAL EN MATERIA DE CREDITO TRIBUTARIO Y ESTABLECE LA AMPLIACION DE LA ZONA FRANCA DE EXTENSION DE PUNTA ARENAS A LA REGION DE AISEN PARA BIENES DE CAPITAL

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
"Article 1-Introducense the following |! |" modifications to the law N ° 1: 19.606. Amended article 1 as follows: |! | a) Insert, in the second sentence of subsection |! | Second, following the comma () which continues to the |! | expression "equipment", the phrase "including real estate |! |" preferably destined for its commercial exploitation |! | for tourism, "."
(b) Insert, in the second sentence of subsection |! | Second, following the word "acquired" the |! | 'new' expression.
"(c) replace the third subparagraph by the following: |! |" You can also enjoy the benefit that sets this |! | Article, taxpayers that invest in assets |! | (físicos que correspondan a: a) vessels and designed new aircraft |! | exclusively to provide transport services of |! | cargo, passengers or tourism in the area including South |! | the parallel 41 ° or that understood among the |! | Parallels 20 ° and 41 ° south latitude and 80 ° meridians and |! | 120 ° West longitude, operating regular services or |! | tourism involving the province of Palena, the 11th or the |! | XII regions. Boats may also be considered |! | or reconditioned, imported used aircraft from the |! | Foreign and without previous registration in the country, and |! | (b) tugs and boats, whether new or used |! | reconditioned and that meet the above requirements |! | (en la letra a), aimed at providing services to ships |! | in the regions and the province referred to in subsection |! | first. "."
(d) replace, in the fifth paragraph, the reference |! | to the literal 'f)"on the other to the"b").
"(e) replace the ninth subparagraph by the following: |! |" The percentage of credit by applying on the |! | amount of investment will be be pointed to then: tranches of investment percentage of credit up to 200,000 UTM 32% in the part that exceeds the 200,000 UTM and less than 2,500,000 UTM 15% in the part that is the same or that exceed the 2,500,000 UTM 10% |! | (f) add the following final new subsection: "However, the maximum credit to impetrar for the |! |" taxpayer will be 80,000 UTM. "."
2. delete, in paragraph first item 2 °, |! | the phrase "(in the cases referred to in points (a))(, b), e |! |" fourth paragraph of the preceding article or term of the |! | (((((proyecto tratándo_se de las letras c), d), e), f), g), h) |! | "(e i) of the same article", which follows the expression |! | " well".
3 Suprimense, in the third paragraph of the article |! | 3°, the first two sentences, replacing, in, the |! | third sentence, the expression "required reports" |! | by "required information".
4 repeal of the fourth paragraph of article 3.