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| titulo | ARTICLE 18: DETERMINATION OF THE TAXABLE BASE IN THE BENEFIT OF SERVICES |
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| contenido | ARTICLE 18: DETERMINATION OF THE TAXABLE BASE IN THE BENEFIT OF SERVICES
In order to calculate the tax in the case of the provision of services, the total consideration agreed upon --291-Art. 43--, as well as the amounts that are also charged or pay to the person receiving the service for other taxes, duties, per diem, expenses of all kinds, refunds --291-Art. 42-- normal or default interests, conventional penalties and any other concept. In the case of legal entities that provide services predominantly to their members, partners or associates, the payments they make, including contributions to the capital to absorb losses, shall be considered as value for the purpose of calculating the tax. In the case of mutual and other financing operations, the interests, and any other consideration other than the principal received from the creditor will be considered as value. --291-Art. 44-- |
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