RÉGIMEN ESPECIAL DE RENTA

 

ZLGFOL@ LY^LIFHE DL ZL@TH 8. DLMF@FIFA@ FA@; Le Zægfol` Lsplifhe dle Fopulsta h eh Zl`th (ZLZ) (Z LZ) ls u` rægfol` trfjuthrfa qul lstè dfrfgfda h plrsa`hs `hturhels y kurïdfihs daofifefhdhs qul gl`lrl` f`grlsas iaoa plrilptarls dl rl`ths dl tlrilrh ihtlgarïh, ls dlifr, qul vl`dl` jfl`ls a prlsth` slrvfifas loprlshrfhels, iuh`da sus f`grlsas `ltas h`uhels a le oa`ta dl sus iaoprhs `a dljl` suplrhr eas Y/> y le vhear dl sus hivas mkas hlithdas h eh hivfdhd `a suplrl` eas Y/8:=.>>>, lxilpta prldfas y vlbïiueas. Eas dle Zægfol` Lsplifhe dle Fopulsta h eh Zl`th `a dljl slr ohyar h 8> trhjhkhdarls par tur`a.

8.8 Hitvfdhdls qul puldl` puldl` rlhefzhr rlhefzhr eas eas ia`rfjuyl`ls. ia`rfjuyl`ls. Eas ia`trfjuyl`tls hiagfdas he Zægfol` Lsplifhe dl Zl`th puldl` rlhefzhr hivfdhdls dl of`lrïh, plsqulrïh, trh`sarohifù` dl praduitas prfohrfas, hdloès dl eh iaoprh y vl`th dl jfl`ls qul hdquflrl`, praduil` a oh`uhiturh`, prlstl` slrvfifas, y rlhefil` hivfdhdls hgrapliuhrfhs iaoa irïh dl h`fohels y iueva dl peh`ths.

8.: Hitvfdhdl Hitvfdhdlss `a iaoprl`df iaoprl`dfdhs. dhs. Ehs hivfdhdls `a iaoprl`dfdhs l` le Zægfol` Lsplifhe dl Zl`th sa` ehs sfgufl`tls; •

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Iuh`da l` le trh`siursa dle høa sus f`grlsas `ltas a iaoprhs suplrl` eas Y/>.  Iuh`da le vhear dl sus hivas mkas suplrl eas Y/8:=.>>>, lxilpta prldfas y vlbïiueas. Iuh`da rlhefil` hivfdhdls ia` plrsa`he ohyar h 8> trhjhkhdarls par tur`a.  

:. IA@DFI IA@DFIFA@ FA@LY LY DLE DLE ZÆGFOL ZÆGFOL@ @ LY^LIF LY^LIFHE HE DL ZL@T ZL@TH H :.8. @a puldl` hiaglrsl he Zægfol` Lsplifhe dl Zl`h Eas qul rlhefil` hivfdhdls dl ia`struiifù` a prlstl` slrvfifas dl; •

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Trh`spartl dl ihrgh dl olrih`iïhs Argh`fzhifù` dl lsplitèiuea pûjefia. F`tlroldfhrfas dl slguras Ylrvfifas dl ihsf`as, trhghoa`ldhs y/u atras dl `hturhelzh sfofehr. Hgl`ifhs dl vfhkl, praphgh`dh y/a pujefifdhd. ]l`th dl f`ouljels.

Hdloès, `a puldl` hiaglrsl he ZLZ, eas qul prlstl` slrvfifas loprlshrfhels iaoa hivfdhdls vf`iuehdhs h ehs sfgufl`tls pralsfa`ls; •

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Hivfdhdls dl oædfias y ada`tùeagas. Hivfdhdls vltlrf`hrfhs. Hivfdhdls kurïdfihs. Hivfdhdls dl ia`thjfefdhd, tl`ldurïh dl efjras y hudftarïh, ia`suetarïh msihe. Hivfdhdls dl hrquftliturh l f`gl`flrïh y hivfdhdls ia`lxhs dl ia`suetarïh tæi`fih.

 

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Hslsarhofl`ta loprlshrfhe y eas qul ajtl`gh` rl`ths dl ul`tl lxtrh`klrh.

Atrhs hivfdhdls ol`as iaou`ls qul thojfæ` lstè` lxieufdhs dle Zægfol` Lsplifhe dl Zl`th sa` ehs sfgufl`tls; •

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 @athrfas, ohreelras, iaofsfa`fsths y/a rlohthdarls3 hgl`tls iarrldarls dl praduitas, dl jaesh dl vhearls y/u aplrhdarls lsplifhels qul rlhefzh` hivfdhdls l` eh Jaesh dl ^raduitas3 hgl`tls dl hduh`h3 eas f`tlroldfhrfas y/a huxfefhrls dl slguras. Iaolrifhefzhifù` dl iaojusjels eïqufdas y atras praduitas dlrfvhdas dl eas bfdraihrjuras, dl hiulrda ia` le Zlgehol`ta phrh eh Iaolrifhefzhifù` dl Iaojusjels Eïqufdas y atras praduitas dlrfvhdas dl eas Bfdraihrjuras. Ylrvfifas dl dlpùsftas hduh`lras y tlrof`hels dl heohil`hofl`ta. Yf vhs h rlhefzhr iuhequflrh i uhequflrh dl ehs hivfdhdls f`dfihdhs, tl`drès qul lsiaglr u` Zægfol` Trfjuthrfa dfs`ta he Zægfol` Lsplifhe dl Zl`th.

:.:. ^uldl` Hiaglrsl he Zægfol` Lsplifhe dl Zl`h.

Ea qul lstè arfl`thda h plquløhs loprlshs qul rlhefil` hivfdhdls dl iaolrifhefzhifù` dl jfl`ls qul hdquflrh` a praduzih`, hsï iaoa eh prlsthifù` dl slrvfifas. H dflrl`ifh dle @Z\Y, l` lstl rægfol` trfjuthrfa puldl` lsthr th`ta ehs ^lrsa`hs @hturhels iaoa ehs ^lrsa`hs Kurïdfihs. Thojfæ` sl puldl lofr Mhiturhs h eas iefl`tls.

9. FO^\ FO^\LY LYTA TAYY X\L X\L ^HGH ^HGH@. @. Eas ia`trfjuyl`tls qul sl hiakh` he ZLZ dljl` dl dliehrhr y phghr le Fopulsta h Zl`th y le FG], slgû` ehs thshs qul sl f`dfih`; •

L` sustuifù` dle fopulsta h eh rl`th phgh` le 8,87 bh` ajtl`fda f`grlsas h`uhels par oa`tas fguhels a ohyarls h 8 \FT.

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Yf h phrr dle :>82 sl f`sirfjflra` l` le Z\I par prfolrh vlz, hiagfæ`dasl he ZLZ, Zægfol` Oypl Trfjuthrfa y Zægfol` Gl`lrhe, l`l` eh ihefdhd dl lofsarls lelitrù`fias dl iaoprajh`tls dl phga h phrr dle prfolr dïh dle tlrilr ols he qul ajtuvflra` su Z\I.

=. HIAG HIAGFO FOFL FL@T @TA A HE HE ZLZ ZLZ.. Yl dljl tl`lr l` iul`th ea sfgufl`tl; •

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^hrh eas qul f`fifl` hivfdhdls l` le trh`siursa dle høa, eh dliehrhifù` y phga dle ZLZ sl rlhefzh l` le prfolr ols dl bhjlrsl f`sirfta l` le Z\I. ^hrh ia`trfjuyl`tls qul pravfl`l` dle Zægfol` Oypl Trfjuthrfa a dle Zægfol` Gl`lrhe, le hiagfofl`ta he ZLZ slrè ia` aihsfù` dl eh dliehrhifù` y phga dle ols dl l`lra dle høa sfgufl`tl.

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Eas qul pravfl`l` dle `ulva Z\Y, sl hiagl` he ZLZ l` iuhequflr oaol`ta dle lklrififa, hituhefzh`da sus dhtas dle Z\I.

7. EÏOFTL EÏOFTLYY X\L TFL@ TFL@LL LE ZÆGFOL ZÆGFOL@ @ LY^LIF LY^LIFHE HE DL ZL@T ZL@TH. H. ^adrès lsthr l` le Zægfol` Lsplifhe dl Zl`th sf `a suplrh eas sfgufl`tls eïoftls; a

Oa`ta dl f`grlsas `ltas h`uhels `a ohyar h Y/ >.

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]hear dl hivas mkas, ia` lxilpifù` dl prldfas y vlbïiueas, `a ohyar h Y/ 8:=,>>>

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Le oa`ta h`uhe dl hdqufsfifa`ls `a suplrl eas Y/ >, sf` ia`sfdlrhr hivas mkas.

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@a oès dl 8> trhjhkhdarls, trhtè`dasl dl hivfdhdls l` ehs iuhels sl rlquflrh oès dl u` tur`a dl trhjhka, le `ûolra oèxfoa dl plrsa`hs sl l`tl`dlrè par ihdh tur`a.

Yf bh suplrhda iuhequflrh dl eas eïoftls f`dfihdas tl`drè qul lsiaglr u` Zægfol` Trfjuthrfa dfs`ta he Zægfol` Lsplifhe dl Zl`th.

2. IÈEI\E IÈEI\EA, A, DLIEH DLIEHZHI ZHIFÙ@ FÙ@ V ^HGA ^HGA DLE DLE FO^\ FO^\LYT LYTA A ±I\ÈELY YA@ EHY THYHY DLE FO^\LYTA1 F O^\LYTA1 ^hrh le Zægfol` Lsplifhe dl Zl`th dljlrès ia`sfdlrhr das (:) (: ) fopulstas; - Le Fopulsta Gl`lrhe h ehs ]l`ths (FG]) le iuhe l`l u`h thsh dle 82%. - Le Fopulsta h eh Zl`th le iuhe l`l u`h thsh dle 8. y quflrl phghr le fopulsta dle ols dl 8:/:>:8 l`ta`ils ea padrè bhilr dlsdl le >8 dl l`lra :>:: bhsth le 8< dl l`lra :>::, dlspuæs dl lsth libh dljlrè phghr u`h oueth.

±DLJL ^ZLYL@THZ \@H DLIEHZHIFÙ@ K\ZHDH H@\HE1  Eas ia`trfjuyl`tls qul sl hiagl` he Zægfol` Lsplifhe dl Zl`th `a l`l` eh ajefghifù` dl prlsl`thr dliehrhifa`ls kurhdhs h`uhels, û`fihol`tl phgh` su fopulsta dl oh`lrh ol`suhe. Yf` lojhrga, sl dljl tl`lr l` iul`th qul, dl bhjlr lsthda hiagfda he Zægfol` OV^L Trfjuthrfa a Zægfol` Gl`lrhe l` hegû` ols dle høa, sï sl prlsl`thrè eh Dliehrhifù` Kurhdh H`uhe, ia` eh f`arohifù` qul iaoprl`dl i aoprl`dl h eas olsls qul lstuva l` le Zægfol` OV^L Trfjuthrfa a Zægfol` Gl`lrhe.