16.09.2018 Views

Combo Fiscal y sus efectos- SEC

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▪<br />

Impuesto regresivo<br />

Transforma ventas en “valor<br />

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IVA<br />

▪ Se mantiene en 13%<br />

▪<br />

Tarifa especial para:<br />

medicamentos y salud privada 4%,<br />

4% educación privada, 2%<br />

insumos agropecuarios,<br />

maquinaria, 2% canasta básica

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