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URL:     http://www.sii.cl/pagina/jurisprudencia/adminis/2001/renta/ja196.htm

Title:     Ley de la Renta Art. 20° - D. Ley N° 825, de 1974, Art. 2° N° 2°, Art. 8°, Art. 12° - Circular N° 29, de 1999.

Description:     Tributación que afecta a las rentas provenientes de contrato de bonofactoring-definición de ventas y servicios-normativa legal aplicable-cesión de créditos que conlleva el contrato de bonofactory no se encuentra gravada con Iva-respecto a la operación de financiamiento y descuento de los documentos bonos de atención médica- constituye ésta una operación exenta de Iva.

Directory:     World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Administrativa/2001

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