Ley 1045
Gobierno | Tributaria, Aduanera Y Financiera - Sustantiva  Adjetiva Tributaria |
Número de Edición | 1045 |
Publication Date | January 19, 1989 |
LEY DE 19 ENERO DE 1989
Nº 1045
VICTOR PAZ ESTENSSORO
PRESIDENTE CONSTITUCIONAL DE LA REPÚBLICA
Por cuanto el H. Congreso Nacional ha sancionado la siguiente Ley:
EL HONORABLE CONGRESO NACIONAL,
DECRETA:
Artículo Primero.- Se mantiene y consolida a favor de los Beneméritos de la Patria los artículos 61 inciso e) y 26 de la Ley 843 de Reforma Tributaria, relativas a la exención de impuestos a los inmuebles urbanos y a los gravámenes correspondientes hasta el monto de 4 salarios mínimos nacionales respectivamente. Asimismo se mantienen y consolidan las exenciones anteriores según lo estipulado en D.S. 21531, artículo 1, inciso g) de fecha 27 de febrero de 1987.
Artículo Segundo. Se concede adicionalmente en favor de los Beneméritos de la Patria la liberación del impuesto a las Sucesiones y a las Transmisiones gratuitas de Bienes, previsto en la Ley 926 de 25 de marzo de 1987, cuando ellos sean beneficiarios del hecho o del acto jurídico que da origen a la transmisión de dominio, así como de todos los tributos de carácter municipal consignados en las Ordenanzas respectivas, las cuales deberán incorporar este beneficio a tiempo de su...
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