• Author / Uploaded
• Judith Mamani

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IMPUESTO ESPECIAL A LA MINERIA ESCALA PROGRESIVA ACUMULATIVA LIMITES INFERIOR

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

SUPERIOR

0% 10% 10% 15% 15% 20% 20% 25% 25% 30% 30% 35% 35% 40% 40% 45% 45% 50% 50% 55% 55% 60% 60% 65% 65% 70% 70% 75% 75% 80% 80% 85% MAS DE 85%

TASA MARGINAL

2.00% 2.40% 2.80% 3.20% 3.60% 4.00% 4.40% 4.80% 5.20% 5.60% 6.00% 6.40% 6.80% 7.20% 7.60% 8.00% 8.40%

TASA POR TRAMOS

0.20% 0.12% 0.14% 0.16% 0.18% 0.20% 0.22% 0.24% 0.26% 0.28% 0.30% 0.32% 0.34% 0.36% 0.38% 0.40%

TASA MARGINAL ACUMULATI

0.20% 0.32% 0.46% 0.62% 0.80% 1.00% 1.22% 1.46% 1.72% 2.00% 2.30% 2.62% 2.96% 3.32% 3.70% 4.10%

REGALIA MINERA RM ESCALA PROGRESIVA ACUMULATIVA TASA LIMITES TASA TASA POR MARGINAL INFERIOR SUPERIO MARGIN TRAMOS ACUMULATI 1 0% 10% 1.00% 0.1000% 0.1000% 2 10% 15% 1.75% 0.0875% 0.1875% 3 15% 20% 2.50% 0.1250% 0.3125% 4 20% 25% 3.25% 0.1625% 0.4750% 5 25% 30% 4.00% 0.2000% 0.6750% 6 30% 35% 4.75% 0.2375% 0.9125% 7 35% 40% 5.50% 0.2750% 1.1875% 8 40% 45% 6.25% 0.3125% 1.5000% 9 45% 50% 7.00% 0.3500% 1.8500% 10 50% 55% 7.75% 0.3875% 2.2375% 11 55% 60% 8.50% 0.4250% 2.6625% 12 60% 65% 9.25% 0.4625% 3.1250% 13 65% 70% 10.00% 0.5000% 3.6250% 14 70% 75% 10.75% 0.5375% 4.1625% 15 75% 80% 11.50% 0.5750% 4.7375% 16 MAS DE 80% 12.00%

GRAVAMEN ESPECIAL A LA MINERIA

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ESCALA PROGRESIVA ACUMULATIVA TASA LIMITES TASA TASA POR MARGINAL INFERI SUPERI MARGIN TRAMOS ACUMULATIV 0% 10% 4.00% 0.4000% 0.4000% 10% 15% 4.57% 0.2285% 0.6285% 15% 20% 5.14% 0.2570% 0.8855% 20% 25% 5.71% 0.2855% 1.1710% 25% 30% 6.28% 0.3140% 1.4850% 30% 35% 6.85% 0.3425% 1.8275% 35% 40% 7.42% 0.3710% 2.1985% 40% 45% 7.99% 0.3995% 2.5980% 45% 50% 8.56% 0.4280% 3.0260% 50% 55% 9.13% 0.4565% 3.4825% 55% 60% 9.70% 0.4850% 3.9675% 60% 65% 10.27% 0.5135% 4.4810% 65% 70% 10.84% 0.5420% 5.0230% 70% 75% 11.41% 0.5705% 5.5935% 75% 80% 11.98% 0.5990% 6.1925% 80% 85% 12.55% 0.6275% 6.8200% MAS DE 85% 13.12%