Importación de bienes

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Last updated 12:43 PM on 6/12/26
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4 Terms

1
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Operaciones gravadas

  • Importación de bienes (tangibles e intangibles)

  • No se requiere habitualidad para ser sujeto del impuesto

2
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Base imponible

Valor CIF + Ad-Valorem + ISC

3
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Nacimiento de la obligación tributaria

Fecha en que se nacionaliza la DUA

4
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