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Title: Ley de Impuesto a la Renta - Art. 70 y Código Tributario
Description: El contribuyente sólo está obligado a demostrar el origen de los fondos con los cuales ha realizado alguna inversión, pero no su disponibilidad, ya que constituye un hecho negativo el acreditar que durante un lapso determinado no se invirtieron dichos dineros.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Renta
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