trabajo impuestos gestion.docx

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1IMPUESTOS MUNICIPALES ARMENIA

ADRIANA CAMPUZANOCAROLINA ROJAS REYES

ESTEBAN HENAO

ESCUELA DE ADMINISTRACIÓN Y MERCADOTECNIA

GESTIÓN TRIBUTARIA

QUINDIO

ARMENIA

2016

2IMPUESTOS MUNICIPALES ARMENIA


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ADRIANA CAMPUZANO

CAROLINA ROJAS REYES

ESTEBAN HENAO

Docene

ANA LUCIA !ERA

ESCUELA DE ADMINISTRACIÓN Y MERCADOTECNIA

GESTIÓN TRIBUTARIA

QUINDIO

ARMENIA

2016


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Conen"#o


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INTRODUCCION$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$6

OBJETI!OS$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$%

Gene&'($$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$%

O)*e"+o, e,-ec./"co,$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$%

IMPUESTOS MUNICIPALES$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

I-e,o -&e#"'($$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

E*e-(o$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$10

I-e,o #e "n#,&"' 3 coe&c"o$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$10

I-e,o '+",o, 3 ')(e&o,$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$12

E*e-(o$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$14

I-e,o #e -)("c"#'# e5e&"o& +",'($$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$14

I-e,o, #e e,-ecc(o, -7)("co,$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$18

E*e-(o$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$19

I-e,o, #e #e:;e((o #e :'n'#o eno&$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$19

E*e-(o$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$19

I-e,o #e c"&c('c"$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$1%

De&ec=o, #e &n,"o 3 &'n,-o&e$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$1%

21


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E*e-(o>$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$21

T',' -o& e,'c"on'"eno en +.' -7)("c'$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$22

E*e-(o>$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$22

I-e,o #e con,&cc"$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$28

L' Con,&co&' )en #.' @ L$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$28

P'&"c"-'c"


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I-e,o '( con,o #e ce&+e', ,"/one, &e/'*o, 3 ec(',$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$4

Mono-o("o ,o)&e *e:o, #e ,e&e 3 ''&$ R"/', eno&e,$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$4

E*e-(o


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INTRODUCCION

En ne,&o eno&no ,oc"'( #",-oneo, #e '(:n', /'c"("#'#e, 3 coo#"#'#e,$ T'( e, e( c',o #e

(o, )"ene, en co7n 3 (', nece,"#'#e, ),"c',$ E, -o& e((o Fe (o, &")o, *e:'n n -'-e( #e

,' "-o&'nc"' -e, :&'c"', ' e((o, -o#eo, #",/&'& :&'n#e, )ene/"c"o, ,oc"'(e,$ Lo,

"-e,o, en e,-ec"'( con,"3en n' /o&' #e "n:&e,o, )','ne (c&'"+' -'&' e( e,'#o

'nFe -oco '),"+' '( oeno #e e,')(ece& e( =ec=o :ene&'#o& )',e :&'+')(e 3 '&"/'$ Lo,

"-e,o, ' -e,'& #e ,e& '),o('ene nece,'&"o, -'&' (' ,o,en")"("#'# 3 e( #e,'&&o((o #e

c'(F"e& n'c"


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OBJETIVOS

General

Conoce& o#o 'ce&c' #e (o, "-e,o, e5",ene, en (' c"#'# #e '&en"'

Objetivos ese!"#i!os

Lee& e "ne&-&e'& e( 'ceo No 1% ':o,o 2% #e 2012 Re'("'& n &e,en #e (' "n/o&'c" (', -e&,on', n'&'(e, *&.#"c', o ,oc"e#'#e, #e =ec=o -&o-"e'&"', o

-o,ee#o&', #e "ne)(e, )"c'#o, en (' *&",#"cc"


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PERIODO GRA!ABLE> E, 'n'( 3 e, co-&en#"#o en&e e( 1K #e ene&o 3 e( 41K #e

#"c"e)&e #e( &e,-ec"+o 'o$

TARIA>

T')(' 1$ T'&"/' ,e:7n e,&'o econ


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Eje$lo

L' ,eo&' A#&"'n' C'-'no "ene n' c',' e+'('#' en 0$000$00 e,&'o 4 )"c'#o en ('

c"#'# #e A&en"' e( "-e,o -&e#"'( '-("c')(e e, #e( 651000$

!'(o& ' -':'& -o& -&e#"'(> 980$000

I$%esto &e in&%stria ' !o$er!io

HECHO GENERADOR> (' &e'("'c" E( Mn"c"-"o #e A&en"' e, e( S*eo Ac"+o #e( I-e,o #e In#,&"' 3

Coe&c"o Fe ,e :ene&e #en&o #e , *&",#"cc"


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"ne#"''ene 'ne&"o& e5-&e,'#o en one#' n'c"on'( 3 o)en"#o, -o& (', -e&,on', n'&'(e,

*&.#"c', 3 ,oc"e#'#e, #e =ec=o con e5ce-c"

'$ E( ono #e (', #e+o(c"one, #e)"#'ene co-&o)'#', ' &'+, #e (o, &e:",&o, 3 ,o-o&e,

con')(e, #e( con&")3ene$

)$ Lo, "n:&e,o, -&o+en"ene, #e (' +en' #e 'c"+o, /"*o,$

c$ E( +'(o& #e (o, "n:&e,o, &ec'#'#o, #e 'Fe((o, -&o#co, c3o -&ec"o e,e &e:('#o -o& e(

E,'#o

#$ E( ono #e (o, ,),"#"o, -e&c")"#o,

e$ Lo, "n:&e,o, -&o+en"ene, #e e5-o&'c"one,

I$%esto avisos ' tableros

HECHO GENERADOR> Lo con,"3e (' co(oc'c"


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SUJETO PASI!O> Lo, con&")3ene, #e( I-e,o #e In#,&"' 3 Coe&c"o Fe &e'("cen

c'(F"e&' #e (o, =ec=o, :ene&'#o&e,$

BASE GRA!ABLE> Se& e( o'( #e( "-e,o #e In#,&"' 3 Coe&c"o$ TARIA> 19 #e(

I-e,o #e In#,&"' 3 Coe&c"o$

PARGRAO> En e( Mn"c"-"o #e A&en"' (o, A+",o, 3 T')(e&o, no -o#&n ,-e&'& (o,

9,2 ,o -en' #e "nc&&"& en n' ,'nc" L' co(oc'c" L', -e&,on', n'&'(e, o *&.#"c', o ,oc"e#'#e, #e =ec=o -&o-"e'&"', #e

(', +'((',$ Re,-on#e&n ,o("#'&"'ene -o& e( -':o #e( I-e,o e( -&o-"e'&"o #e (' e,&c&'


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en (' Fe ,e 'nnc"' e( -&o-"e'&"o #e( e,')(ec""eno e( -&o-"e'&"o #e( "ne)(e o +e=.c(o o

(' ':enc"' #e -)("c"#'#

BASE GRA!ABLE> L' )',e :&'+')(e ,e& e( &e' #e (' P)("c"#'# E5e&"o& !",'($

TARIA> Se '-("c'& (' ,' o'( #e "-e,o, Fe oc',"one c'#' !'((' (' c'( no -o#&

,-e&'& c"nco 9 ,'('&"o, .n"o, en,'(e, -o& 'o$ E( De-'&'eno A#"n",&'"+o #e

P('ne'c" E, e( Mn"c"-"o #e A&en"'$

SUJETO PASI!O> To#', (', -e&,on', n'&'(e, o *&.#"c', Fe -&e,enen e,-ecc(o,

-7)("co, #e 'ne&' -e&'nene oc',"on'( en (' J&",#"cc"


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BASE GRA!ABLE> E, e( +'(o& #e c'#' )o(e' -e&,on'( #e en&'#' ' (o, e,-ecc(o,

-7)("co,$ C'n#o ,e &'e #e e,-ecc(o, 7("-(e, coo e, e( c',o #e '&'cc"one, ecn"c', ('

'&"/' ,e '-("c'&' ,o)&e (', )o(e', #e en&'#' ' c'#' n' e((',$

TARIA> D"e -o& c"eno 10 ,o)&e e( +'(o& #e c'#' )o(e' #e en&'#' -e&,on'( '

e,-ecc(o, -7)("co, #e c'(F"e& c(',e$

Eje$lo

E( c"&co M'#':',c'& &e'("' n' -&e,en'c" c'#' c')e' #e :'n'#o Fe ,e ,'c&"/"Fe en e( n"c"-"o


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TARIA> (', '&"/', -'&' e( ,'c&"/"c"o -o& n"#'# #e :'n'#o eno& Fe ,e +' ' ,'c&"/"c'& ,e&

e( 20 #e( ,#(+

Eje$lo

E( ,eo& J'n C'&(o, P&e -e&,on' n'&'( "ene 9 c')e', #e :'n'#o (', c'(e, (', F"e&e

,'c&"/"c'& en A&en"'$

Po& e,o #e)e -':'&> -o& c'#' c')e' 8$9%9 22$4 #e "-e,o

I$%esto &e !ir!%la!i8n ' tr4nsito &e ve9"!%los &e servi!io %bli!o

HECHO GENERADOR> Lo con,"3e (' c"&c('c" Pe&,on' n'&'( o *&.#"c' -&o-"e'&"' #e( +e=.c(o 'ooo& #e ,e&+"c"o

-7)("co #e,c&"o en e( =ec=o :ene&'#o&$

SUJETO ACTI!O> E( Mn"c"-"o #e A&en"' F"en ' &'+, #e (' Sec&e'&.' #e T&n,"o 3

T&'n,-o&e #e A&en"' en#& (', -oe,'#e, &")'&"', #e A#"n",&'c"


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BASE GRA!ABLE> E, e( +'(o& coe&c"'( #e( +e=.c(o /"*'#o 'n'(ene e#"'ne &e,o(c"


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SUJETO PASI!O> ,'&"o, &eF"e&'n c'(F"e& ,e&+"c"o ,o("c"#e, ec$$ -o& -'&e #e(

o&:'n",o #e &n,"o 3 &'n,-o&e n"c"-'(

SUJETO ACTI!O> E( Mn"c"-"o #e A&en"' F"en ' &'+, #e (' Sec&e'&.' #e T&n,"o 3

T&'n,-o&e #e A&en"' en#& (', -oe,'#e, &")'&"', #e A#"n",&'c"


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21/40


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Eje$lo(

E( ,eo& C'&(o, P&e "ene n +e=.c(o -'&"c('& e( c'( (e &e'("o c')"o #e -"n&' #e co(o&

)('nco ' ne:&o -o& e,e o"+o #e)e #"&":"&,e ' (' o/"c"n' #e Sec&e'&.' #e T&n,"o 3 T&'n,-o&e

#e A&en"' ' &e'("'& (o, #oceno, co&&e,-on#"ene, -o& e,e &"e ,e (e co)&' #e "-e,o>

22$4444$9 0881


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Tasa or esta!iona$iento en v"a 5bli!a

SUJETO ACTI!O> E( Mn"c"-"o #e A&en"'$

SUJETO PASI!O> Pe&,on', n'&'(e, 3 *&.#"c', -7)("c', o -&"+'#', 3 Fe #",/&en "("cen

o '-&o+ec=en e( e,-'c"o -7)("co #e/"n"#o coo on' #e e,'c"on'"eno &e:('#o$

HECHO GENERADOR> L' "("'c" Se #ee&"n' en ,'('&"o, .n"o, (e:'(e, +":ene, #",c&""n'#o, #e (' ,":"ene

'ne&'> Ao


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I$%esto &e !onstr%!!i8n

HECHO GENERADOR> E( =ec=o :ene&'#o& #e( I-e,o #e Con,&cc"


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:Eje$lo(

L' Con,&co&' )en #.' @ L

22$2 5 0$0 2$06

Arove!9a$iento %rban"sti!o a&i!ional

HECHOS GENERADORES> Con,&cc"


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TARIA> e( ono #e (' co-en,'c"

' L' en"#'# &e,-on,')(e #e oo&:'& (' ("cenc"' #e &)'n"'c"


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1$ Lo, )"ene, #e ,o -7)("co e, #ec"& 'Fe((o, "ne)(e, #e #o"n"o -7)("co c3o ,o -e&enece

' o#o, (o, =')"'ne, #e( e&&"o&"o n'c"on'( #e,"n'#o, '( ,o o #",/&e co(ec"+o$

2$ Lo, e(eeno, '&F"ec E, (' -e&,on' n'&'( o *&.#"c' 'o&"'#' -'&' (' &e'("'c" E( Mn"c"-"o #e A&en"'$

!ALOR> E( co)&o ,e ='& en"en#o coo co,o ),"co (' Un"#'# #e !'(o& #e E,-'c"o P7)("co

U!EP Fe co&&e,-on#e =',' e( oc=o -o& c"eno #e( ,'('&"o .n"o #"'&"o (e:'( +":ene

-o& e&o c'#&'#o oc-'#o$


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ORMA DE PAGO> E( &ec'#o #e (o, #"ne&o, -e&c")"#o, -o& e( ,o 3 '-&o+ec='"eno #e(

E,-'c"o P7)("co ,e "n"c"'& n' +e ,e e,')(ec'n e#"'ne Dec&eo (o, -'&e&o, &"no, 3

con#"c"one, Fe -e&"'n , "-(een'c"

1$4 -o& e&o c'#&'#o 1420 46$%0

Contrib%!i8n &e valori;a!i8n

HECHO GENERADOR> L' !'(o&"'c" E( Mn"c"-"o #e A&en"'$

SUJETO PASI!O> Lo, ,*eo, -',"+o, #e (' con&")c"


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con&")3ene,$ En c3o c',o (' con&")c" P'&' ("F"#'& (' con&")c"


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BASE GRA!ABLE> E( "-e,o #e '()&'#o -7)("co ,e e,')(ece con )',e en (o, &'n:o, #e

con,o #e ene&:.'$

TARIA>

T')(' 4$ T'&"/' ,e:7n e,&'o

E*e-(o>

L' ,eo&' C'&en ( 6$68

I$%esto sobre tasa 6asolina $otor


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HECHO GENERADOR> E, con,""#o -o& e( con,o #e :',o("n' oo& e5&' o co&&"ene

n'c"on'( o "-o&'#' en (' *&",#"cc" E, con,""#' -o& e( +'(o& #e &e/e&enc"' #e +en' '( -7)("co #e ('

:',o("n' oo& 'no e5&' coo co&&"ene -o& :'(


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Pe&o)&', (e +en#e Te5'co )"c'#' en (' C&' 1 4419 10$000 :'(one, e( c'( e, '+'('#o

en %%911$19 6$980 10$000698069$800$000 -e,o, #e (o, c'(e, Te5'co #e)e& -':'& e(

1$9 69$800$000 5 1$912$00$000 -e,o, -o& conce-o #e "-e,o,

Sobretasa bo$beril

Po& ,e& n' ,o)&e',' #e( I-e,o P&e#"'( Un"/"c'#o (o, e(eeno, #e (' o)(":'c" L' )',e :&'+')(e #e (' So)&e',' Bo)e&"( e, con,""#' -o& e( +'(o&

'n'( o'( #e( I-e,o P&e#"'( Un"/"c'#o Fe #e)e -':'& e( &e,-ec"+o con&")3ene$

TARIA> L' '&"/' #e (' So)&e',' Bo)e&"( e, e( D"e -o& c"eno 10 #e (' )',e :&'+')(e

'ne, "n#"c'#' e, #ec"& D"e -o& c"eno 10 #e( +'(o& ' -':'& en e( 'o -o& conce-o #e

I-e,o P&e#"'( Un"/"c'#o$

E*e-(o>

E( -&e#"'( )"c'#o en (' c&' 1 19$1% '+'('#o en 190$000$000 #e)e& -':'& n' ,o)&e ','

)o)e&"( (' c'( ,e ,'c' #e (' ,":"ene /o&'>

E*e-(o>

190$000$0006100000$000 "-e,o -&e#"'( e,e +'(o& e, e( c'( ,e (e '-("c' (' ,o)&e

',' )o)e&"( (' c'( ,e&"'


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00000100$000 -e,o,

Sobretasa a$biental

Po& ,e& n' So)&e',' #e( I-e,o P&e#"'( Un"/"c'#o (o, e(eeno, #e (' o)(":'c"

200$000$000610001$200$000 "-e,o -&e#"'( ' e,e +'(o& e, e( c'( ,e (e '-("c' (' ,o)&e

',' ')"en'( Fe ,e&"' 1$200$0001$910001$00 -e,o,

Contrib%!i8n ese!ial sobre !ontratos &e obra 5bli!a


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HECHO GENERADOR> Lo con,"3e (' ,,c&"-c"


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C'n#o (', conce,"one, Fe oo&:e e( Mn"c"-"o #e A&en"' ,e &e'("cen con e( -&o-


36/40

BASE GRA!ABLE> E( +'(o& )&o #e (o, con&'o, Fe ce(e)&e e( Mn"c"-"o #e A&en"' en

, A#"n",&'c" L' '&"/' '-("c')(e :ene&'( ,e& #e( no -o& c"eno 1 ,o)&e (' )',e :&'+')(e -'&'

(o, con&'o, #e O)&' P7)("c' (' '&"/' ,e& #e( 0$9 ,o)&e (' )',e :&'+')(e$

E*e-(o

L' e-&e,' C',"o L#' "ene n con&'o -o& +'(o& #e 100$000$000 en e( n"c"-"o #e'&en"' #e (o, c'( ,e #e,"n'&' n' -'&e ' (' e,'-"((' -&o c(&'

100$000$0001 1$000$000

L' ",' e-&e,' :ene&o n con&'o con (' :o)e&n'c"


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BASE GRA!ABLE Y TARIA> E( +'(o& 'n'( ' &ec'#'& -o& (' e","

Eje$lo(

L' e-&e,' C(.ne5 SA ce(e)&o n con&'o -7)("co en (' c"#'# #e '&en"' '+'('#o en

900$000$000 #e)e& -':'& e( 2 -o& conce-o #e e,'-"((' -&o '#(o '3o&

900$000$0002 10$000$000

I$%estos a j%e6os &e a;ar &ere!9os &e e3lota!i8n a loter"as

HECHO GENERADOR ( L' &e'("'c"


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!'(o& no"n'( #e( )"((ee> 6$000

!'(o& co,o o neo #e( )"((ee> 8$900$

TARI 10

DESTINACIÓN> ,e -':'n ' (', ,ec&e'&"', #e ,'(# #on#e ,e &e'("'&on (', +en',$


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I$%esto &e ri#as ' j%e6os ro$o!ionales

PROMOCIONALES> Mo#'("#'# #e *e:o #e ,e&e 3 ''& o&:'n"'#o 3 o-e&'#o con /"ne, #e

-)("c"#'# o -&ooc" Mo#'("#'# #e *e:o #e ,e&e 3 ''& e#"'ne (' c'( ,e ,o&e'n en /ec='

-&e#ee&"n'#' -&e"o, en e,-ec"e en&e F"ene, =)"e&en '#F"&"#o o /e&en -o,ee#o&e, #e n'

o +'&"', )o(e', e""#', con ne&'c"


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RE

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