Art. 2 Concepto de Renta

 

ifot otrm rmju juyaotas yaotas   Cuäe pere if Mdpuastf e he Zaote Ifoiaptf   Ifoiaptf

  5

 

Ifoiaptf `a Zaote Ya ifosm`are raote5 e<

5. Hfs mocrasfs `a guaota aiuetfrmeoe aiuetfrmeoe fjtaom`fs e tätuhf cretumtf f e tätuhf foarfsf prfvaomaotas `ah trejelf, `ah iepmteh f `a edjes guaotas, ifosmstaotas ao `moarf, aspaimas f sarvmimfs; y :. Hfs mocrasfs fjtaom`fs ao ah axtarmfr pfr parsfoes oeturehas `fdmimhme`es ao ah peäs f pfr sfima`e`as oeimfoehas, `a ifogfrdm`e` ifo hf `mspuastf ao ah ertäiuhf =2 `a he Hay `a Zícmdao Prmjutermf Motarof.

Iueotmgmieimùo `a hfs m ocrasfs

Hfs mocrasfs fjtaom`fs e tätuhf cretumtf f e tätuhf foarfsf, teotf `a guaota aiuetfrmeoe ifdf hfs fjtaom`fs ao ah axtarmfr pfr parsfoes oeturehas rasm`aotas ao ah peäs f pfr sfima`e`as, sa racmstreråo :  pfr ah praimf `ah jmao treosgarm`f f `ah sarvmimf praste`f f pfr ah vehfr jrutf `a hfs mocrasfs caoare`fs pfr rao`mdmaotfs gmoeoimarfs f movarsmfoas ao sfima`e`as. Ao ah iesf `a mocrasfs ao aspaima f sarvmimfs, su vehfr sa `atardmoerå sfjra he jesa `ah vehfr `a darie`f `ah jmao f `ah sarvmimf raimjm`f.

He E`dmomstreimùo Prmjuterme pf`rå astejhaiar elustas ifdf rasuhte`f `a he ephmieimùo `a hfs prmoimpmfs `ah smstade `a praimfs `a treosgaraoime astejhaim`fs ao he Hay `a Zícmdao Prmjutermf Motarof, su rachedaotf `a ephmieimùo y hes rasfhuimfoas qua sa `mitao pere ah agaitf.

5 Ertäiuhf :

: `a he Hay `a Zícmdao Prmjutermf Motarof.

 Ertäiuhf 5 `ah Zachedaotf pere he ephmieimùo `a he Hay `a Zícmdao Prmjutermf Motarof.

  :