Taller Practico Declaracion de Renta

 

]`ccfr Zr`gtlgh Mfgc`r`gl÷k mf Tfkt`

KTG> 7400

Lktfir`ktfs>  Àkifc` Nho`kk` T`bârfz @cm`k` LM 61011< Cflmy Blcfk` G`strh G`ð`vfr`c LM 1?:070 Nhsì Wfd`stlàk Z`rr`mh ]rl`k` LM 11=4:= Grlstl`k Khvh` Ml`z LM =?976= Nhsì M`vlm Thmrâiufz LM 114?64

Cfilsc`gl÷k ]rldut`rl` Zrhafshr> Nhk`to`k Bhrfkh Z`rr`

Ghrphr`gl÷k Vklvfrslt`rl` Blkuth mf Mlhs Dhihtà, 7 mf khvlfbdrf mf 4:0<

 

Fcfbfkths y Tfqulslths mf chs Ghktrlduyfktfs mf Tfkt` Fcfbfkths> ◈ Wun Wunfth fth Z`sl Z`slvh> vh> shdr shdrf f qulfk qulfk rfg rfg`f `f f fcc p`ih p`ih ◈ Wu Wunf nfth th @ @gt gtlv lvh> h> f fcc fs fst` t`mh mh ◈ Ofg Ofgoh oh Ifk Ifkfr`m fr`mhr> hr> c` rf rfkt` kt` ir`v` ir`v`dcf dcf mf mfktr ktrh h mfc pfrlhmh pfrlhmh aalsg` lsg`cc ◈ D`s D`sf f Ir`v`d Ir`v`dcf> cf> fc v`ch v`chrr mfc mfc ofgoh ofgoh ifk ifkfr`m fr`mh. h. ◈ ]`r ]`rla` la`>> fc fc ph phrgf rgfkt` kt`nf nf aalnh lnh h pr prhirf hirfslv slvh. h. Tfqulslths> ◈ Zf Zfrs rshk hk`s `s k k`t `tur ur`c `cfs fs k`g k`glh lhk` k`cf cfs. s. ◈ Whg Whglfm lfm`mfs `mfs (Tfsp (Tfsphks` hks`dlc dlclm`m lm`m cclbl lblt`m t`m` ` y `slb `slblc` lc`m`) m`).. ◈ Lki Lkirfsh rfshss dru druths ths tht` tht`cfs cfs b b`yhr `yhrfs fs ` $==.1 $==.1:7. :7.::: ::: f fk k 4:0 4:0? ? ◈ Tfs Tfsphk phks`d s`dcfs cfs mf LQ@ LQ@ h lbpufst lbpufsths hs ` `cc gh ghksu ksubh bh ◈ Q`c Q`chr hr mf chs chs dlf dlfkfs kfs fs liu`c liu`c h ssupf upfrlhr rlhr ` $ $0=7 0=7.71 .711.: 1.::: :: fk 4: 4:0? 0? ◈ Wl f fcc v`chr v`chr mf cc`s `s gh ghbpr bpr`s `s gh ghk k t`r t`rnft nft`s `s mf ggrìml rìmlth th fs lliu` iu`cc h ◈ su supf pfrl rlhr hr ` $ $== ==.1 .1:7 :7.: .::: :: fk 4: 4:0? 0? ◈ Q`c Q`chr hr mf c`s c`s gh ghbpr bpr`s `s phr phr gu` gu`cqu cqulfr lfr bfml bfmlh h mf p`ih p`ih fs lliu` iu`cc h ◈ su supf pfrl rlhr hr ` $ $== ==.1 .1:7 :7.: .::: :: fk 4: 4:0? 0? ◈ Q`c Q`chr hr `gubuc `gubuc`mh `mh mf cc`s `s ghk ghksli slik`g k`glhk lhkfs fs d`kg`rl d`kg`rl`s `s fs li liu`c u`c h ◈ su supf pfrl rlhr hr ` $ $== ==.1 .1:7 :7.: .::: :: fk 4: 4:09 09

Mfalklglhkfs mf VQ]

 

Vklm`m mf v`chr trldut`rlh> fs uk` bfmlm` mf v`chr fst`km`rlz`m` quf dusg` a`glclt`r a`glc lt`r fc gubpcl gubpclblfkt blfkth h mf c`s hdcl hdcli`glhkf i`glhkfss trldu trldut`rl`s t`rl`s mf thmhs chs ghchbd ghchbdl`khs, l`khs, mfgrft`mh fk fc @rt. =? fst`dcfglmhs ghk d`sf fk fc WBBCQ g`cguc`m`s fk uklm`mfs mf v`chr trldut`rlh, fc gu`c g`bdl` sfiþk c` rf`clm`m fghk÷blg` mfc p`âs y phr chs a`gthrfs mf lkac`gl÷k. Wf grf÷ fst` uklm`m mf v`chr p`r` fvlt`r ghkauslhkfs y ohbhifklz`gl÷k mf chs mlafrfktfs v`chrfs trldut`rlhs y p`r` rfmuglr chs tràbltfs `c bhbfkth mf g`bdl`r mlgohs v`chrfs.

C`s Afgo`s mf Zrfsfkt`gl÷k mf chs Lbpufsths Ghktfbpc`mhs Ghktfb pc`mhs fk fc Mfgrft Mfgrfth h 4==4 mfc 49 mf mlglfbdrf mf 4:0? p`r` rfic`bfkt rfic`bfkt`r  `r  fktrf htrhs fc gubpclblfkth mf c`s hdcli`glhkfs trldut`rl`s mf pfrshk`s k`tur`cfs y  nurâmlg`s mfc `ðh lkbfml`t`bfktf sliulfktf.

Lbpufsth Lbpuf sth Whdrf c` Tfkt` y Ghbpc Ghbpcfbfkt fbfkt`rlh> `rlh> p`r` ir`kmfs ghktrlduyfktfs sf mfdf prfsfkt`r prfsfkt`r phr fc `ðh 4:0? y g`kgfc g`kgfc`r `r fc v`chr tht`c, tht`c, mf `gufrmh ghk fc þctlbh mâilth mfc KL]> ☆

Zrlbfr` guht`, mfc ? `c 40 mf afdrfrh

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Mfgc`r`gl÷k y p`ih guht` sfgukm`rl`, mfc < `c 46 mf `drlc

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]frgfr` guht`, fktrf fc 00 `c 46 mf nuklh.

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Z`r` pfrshk`s k`tur`cfs mfc 1 mf `ihsth `c 09 mf hgtudrf

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Zfrshk`s nurâmlg`s y mfbàs ghktrlduyfktfs> c` prlbfr` guht` mfc < mf `drlc `c 0: mf b`yh. Wfiukm` guht` mfc 00 `c 46 mf nuklh.

Whdr Wh drft ft`s `s`` `c lb lbpu pufst fsth h sh shdr drff c` rf rfkt kt`` y gh ghbp bpcf cfbf bfkt kt`r `rlh lh>> ghktrlduyfktfs sfð`c`mhs fk fc @rt. 4=: bhmlalg`mh phr fc @rt. 0:: mf c` cfy 0?0< mf 4:01.

Hdr`s phr Lbpufsths> phmràk prfsfkt`rsf c` mfgc`r`gl÷k mf lbpufsth shdrf c` rfkt` y ghbpcfbfkt`rlh y p`i`r c` prlbfr` guht` o`st` fc 70 mf b`yh.

 

@gtu`clz`gl÷k y prfst`gl÷k mf c` bfbhrl` fghk÷blg` mfc Tìilbfk ]rldut`rlh Fspfgl`c> p`r` fsth fs kfgfs`rlh `gtu`clz`r fc rfilstrh wfd mf `gufrmh ghk fc `rtâguch 71=-6 mfc fst`tuth trldut`rlh, fc pc`zh fs mfc 44 o`st` fc 4< mf b`rzh.

Mfgc`r`gl÷k `ku`c mf `gtlvhs fk fc fxtfrlhr> ☆

Ir`kmfs Ghktrlduyfktfs, mfc < `c 46 mf `drlc

☆

Zfrshk`s Nurâmlg`s, mfc < mf `drlc `c 0: mf b`yh

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Zfrshk`s K`tur`cfs, mfc 1 mf `ihsth `c 09 mf hgtudrf

  Zc Zc`z `zhs hs p` p`r` r` pr prfs fsfk fkt` t`rr

mfgc mfgc`r `r`g `gl÷ l÷k k

lkah lkahrb rb`t `tlv lv``

y

mh mhgu gubf bfkt kt`g `gl÷ l÷k k

ghbp gh bprh rhd` d`th thrl rl`` mf pr prfg fglh lhss mf tr tr`k `ksa safr frfk fkgl gl`> `> ch chss pc`z pc`zhs hs p`r p`r` ` prf prfsf sfkt kt`r `r c` mfgc`r`gl÷k y c` mhgubfkt`gl÷k ghbprhd`thrl` mfc < `c 44 mf nuclh.  

C`s Gc`sfs mf Ahrbuc`glhkfs p`r` c` Zrfsfkt`gl÷k mf Lbpufsths, Ghsths mf c`s Mfmugglhkfs quf sf mfdfk thb`r p`r` c` fc`dhr`gl÷k mf c` mfgc`r`gl÷k mf rfkt`. Fk c` rfshcugl÷k :::: 0< mfc 4? mf b`rzh mf 4:09, c` ML@K prfsgrldfk chs ahrbuc`rlhs p`r` c` prfsfkt`gl÷k mf c` –Mfgc`r`gl÷k mf Tfkt` y Ghbpcfbfkt`rlh h mf Lkirfshs y Z`trlbhklh p`r` Zfrshk`s Nurâmlg`s y @slblc`m`s hdcli`m`s ` ccfv`r  ghkt`dlclm`m‒. Fk fcc` sf fst`dcfgf fk quì g`shs sf mfdf us`r g`m` ahrbuc`rlh y ustfm mfdf lmfktlalg`r mf `gufrmh ` su gc`slalg`gl÷k guàc mfdf utlclz`r. ◈ Ahrbuc`rlh 40:> fstf ch mfdfk us`r c`s pfrshk`s k`tur`cfs quf kh fstìk hdcli`m`s ` ccfv`r c` ghkt`dlclm`m ghkt`dlclm`m   y c`s pfrshk`s k`tur`cfs gc`slalg`m`s fk c` g`tfihrâ` mf fbpcf`mhs quf mfd`k g`cguc`r su lbpufsth mf rfkt` phr fc slstfb` hrmlk`rlh y phr fc slstfb` LB@K. Zfrh sl ustfm gc`slalg` ghbh fbpcf`mh y kh fstà hdcli`mh ` ccfv`r ghkt`dlclm`m, pfrh mfgc`r` ` tr`vìs mfc slstfb` LB@W kh fs hdcli`thrlh quf usf fstf ahrbuc`rlh.

◈ Ahrbuc`rlh 47 47:> ch phmràk utlclz`r c`s pfrshk`s k`tur`cfs rfslmfktfs fk fc p`âs, quf gc`slalqufk ghbh fbpcf`mhs y quf hptfk mf b`kfr` vhcukt`rl` phr fc slstfb` LB@W (Lbpufsth Bâklbh @ctfrk`tlvh Wlbpcf) p`r` prfsfkt`r c`

 

mfgc`r`gl÷k mf rfkt`. Cf rfghrm`bhs quf shch phmràk thb`r fstf slstfb` c`s pfrshk`s quf fk fc `ðh ir`v`dcf 4:01 o`y`k tfklmh lkirfshs druths lkaf lk afrl rlhr hrfs fs ` 4. 4.?: ?:: : VQ VQ], ], fs mf mfgl glr, r, $? $?7. 7.7: 7:?. ?.=: =:: : y o` o`y` y`k k ph phsf sfâm âmh h uk p`tr p` trlb lbhk hklh lh câcâqu qulm lmh h lk lkaf afrl rlhr hr ` 04 04.: .::: :: VQ VQ] ] fk 4: 4:06 06,, qu quf f gh ghrrf rrfsph sphkmf kmf ` $77 fstf ch pufmfk mlclifkgl`r c`s pfrshk`s gc`slalg`m`s ghbh tr`d`n`mhrfs phr gufkt` prhpl` quf v`y`k ` mfgc`r`r phr fc slstfb` LB@W y quf su rfkt` ir`v`dcf `ctfrk`tlv` fk fc `ðh ir`v`dcf 4:01 sf` lkafrlhr ` 49.::: VQ] $?:7.770.::: y su p`trlbhklh câqulmh mfgc`r`mh fk fc pfrlhmh ir`v ir `v`d `dcf cf `k `ktf tfrl rlhr hr o` o`y` y` sl slmh mh lk lkaf afrlh rlhrr ` 04. 04.:: ::: : VQ VQ] ] fk 4:0 4:06, 6, fs mf mfgl glr  r  $77 fs k`tur`cfs gc`slalg`m`s fk c` g`tfihrâ` mf fbpcf`mhs h c` mf tr`d`n`mhrfs phr gufkt` prhpl` quf fstìk hdcli`mhs ` ccfv`r cldrhs mf ghkt`dlclm`m.

 

DLDCLHIT@AÂ@W

Tfgupfr`mh mf> ◈ ottps>//www.ml ottps>//www.ml`k.ihv.gh/Zrfks`/Ghbuklg`mhsZrfks`/460XClsthsXchsX `k.ihv.gh/Zrfks`/Ghbuklg`mhsZrfks`/460XClsthsXchsX pc`zhsXp`r`Xmfgc`r`rXyXp`i`rXlbpufsthsXk`glhk`cfsXfkX4:0//www.ghursf ottps>//www .ghursfofrh.gh ofrh.ghb/alcf/7? b/alcf/7?4:4906 4:4906/Fcfbfkt /Fcfbfkths-y-rf hs-y-rfqulslths qulslths-mf-mfchs-ghktrlduyfktfs-mf-rfkt`mhgx/ ◈ ottps>//dldclhtfg`mlilt`c.ggd.hri.gh/dltstr ottps>//dldclhtfg`mlilt`c.ggd.hri.gh/dltstrf`b/o`kmcf/0064:/00999/0:::: f`b/o`kmcf/0064:/00999/0:::: :409.pma8sfqufkgf20