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%" % 1 (2 • • • • • $" % ( 0+% # %&" # % #" 1&( & + " 2 # 1&" !9 ;" 2 %2 +2 1 % (" & +1&6 " 1 # # & %9 . % ," . % , 1&# % +% 1&" !" # # % "# %&"+% 2 1 "%9 $" % "( & "+% &+% 1 ( ( 1 %32 & &%3# 1- % # & 3 &19 & % 0" %3 2 1 #" (" & %3 "! 1" % 1 1" % ; "1 2 " ! 1" 6 &1 + 6" 1 % 2 & %, 1"% # &1 + :3 1" & " # + # . 1 &" !9 % 2 "1" 2 +% 0 • • • 1 #" #% % ," 1"% ," %1 +% # 1 51& +; %&5 2 !" %& % % +% %" " &% B 1" 6 # +" (2 %& +2 &" ( " K M# 0" % # 1&" ! ," . 0" % ( 0+% # %&" # % + " ;" 2 % # 2 1 % (" & # # & %9 B 1" 6 = #+* # + %2 1: ," 1 & +" (2 &1" 6 # % % 0" % # 1&" ! ," . # ! +1" 6 # + * " 1+" # +% #; " %" 1" % 2+/ # +% (" %( %9 + # . 1 &" ! %&5, 1 + &# 2 B& # + B 1" 6 #+ +% ( . % ," . % +% & % 0" % 2 1 #" (" & % ; "1 2 " ! 1" 6 &1 + 6 "1 9 La Ley 17.345 que creó el COFIS extendió el beneficio de la Ley 16.906 a este impuesto. 44 (0" H + 2 !H %&: ( +% %2 1: ," 1 % 2 +% 1&" !" ##% 2 1& % # "! %" 6 # (2 % % ; % # 1+ # % 2 ( !" # % 2 + # . 1 &" ! 9 %& # 1+ & " # "& H% 2 ( 1" +; "(2+ " 1 0 ," 1"% &H(" % # B 1" % # " (2 %& + &3 1 +% + " (2 &1" 6 " (2 %& +2 &" ( "3# 0 , # ( & % , 1" 6 # %2 1& % &+% 1 ( + " 1 2 1" 6 2 % &H1 " 1 # !+ # 3 + ( & # +% B2 &1" %3+ 1" 6 # (2+ 3+ 2 ( 1" 6 # +% 1&" !" # # % # +% # + # %1 & +" / 1" 6 5," 1 # +% 1&" !" # # % 2 # 1&" ! 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