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Title: Ley de Impuesto a la Renta - Art. 70
Description: El artículo 70 de la Ley sobre Impuesto a la Renta sólo impone al contribuyente la obligación de probar el origen de los fondos que ha utilizado en gastos, desembolsos o inversiones, pero no exige que acredite su disponibilidad, la cual debe presumirse.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Renta
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