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Title: Ley de Impuesto a la Renta - Art. 21
Description: El impuesto especial que grava con un 35% los préstamos que ciertas sociedades anónimas otorgan a sus accionistas, puede ser aplicado respecto de los mutuos de dinero, aún cuando la operación crediticia no conste en ninguna "partida" de la contabilidad de la persona jurídica.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Renta
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