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Pág. 157191 NORMAS LEGALES Lima, martes 10 de febrero de 1998 TABLA DE VALORES REFERENCIALES A FIN DE DETERMINAR LA BASE IMPONIBLE DEL IMPUESTO A LAS EMBARCACIONES DE RECREO CORRESPONDIENTE AL AÑO 1998 (VALORES EXPRESADOS EN NUEVOS SOLES) 1. EMBARCACIONES A VELA SIN O CON MOTOR AUXILIAR OTROS CONCEPTO 1997 1996 1995 1994 1993 1992 1991 1990 1989 AÑOS < 18 (PIES) (5.5. m.) PUENTE DE MANDO SIN MOTOR AUXILIAR 8.570 7.780 7.000 6.230 5.580 4.800 4.020 3.240 2.460 1.680 CON MOTOR AUXILIAR (HP) : < 15 12.190 11.150 9.990 8.960 7.910 6.740 5.710 4.670 3.510 2.460 = 15 < 20 13.620 12.450 11.150 9.990 8.830 7.520 6.350 5.190 3.900 2.720 = > 20 18.930 17.250 15.570 13.870 12.190 10.510 8.830 7.130 5.450 3.770 = 18 < 22 (PIES) (5.5. a 6.7m.) PUENTE DE MANDO SIN MOTOR AUXILIAR 11.410 10.370 9.350 8.420 7.390 6.350 5.320 4.280 3.240 2.330 CON MOTOR AUXILIAR (HP) : < 15 15.180 13.870 12.450 11.150 9.730 8.420 7.130 5.710 4.410 2.990 = 15 < 20 16.600 15.180 13.620 12.190 10.640 9.220 7.780 6.230 4.800 3.380 = > 20 21.800 19.860 17.900 15.960 14.010 12.060 10.120 8.170 6.350 4.410 = 22 < 26 (PIES) (6.7 a 7.9 m.) PUENTE DE MANDO SIN MOTOR AUXILIAR 14.920 13.620 12.320 10.900 9.600 8.300 7.000 5.580 4.280 2.990 CON MOTOR AUXILIAR (HP) : < 20 19.980 18.150 16.470 14.660 12.840 11.150 9.350 7.520 5.710 4.020 = 20 < 35 25.280 23.090 20.760 18.540 16.350 14.010 11.800 9.600 7.260 5.060 = > 35 31.910 29.050 26.210 23.340 20.630 17.770 14.920 12.060 9.220 6.350 = 26 < 30 (PIES) (7.9 a 9.1 m.) PUENTE DE MANDO SIN MOTOR AUXILIAR 18.930 17.250 15.570 13.870 12.190 10.510 8.830 7.130 5.450 3.770 CON MOTOR AUXILIAR (HP) : < 20 23.990 21.920 19.710 17.640 15.440 13.360 11.150 9.080 6.870 4.800 = 20 < 35 29.320 26.720 24.120 21.540 18.930 16.350 13.620 11.030 8.420 5.840 = > 35 35.920 32.690 29.570 26.330 23.220 19.980 16.740 13.620 10.370 7.130 = 30 < 36 (PIES) (9.1 a 11.0 m.) PUENTE DE MANDO+CUBIERTA INTERIOR SIN MOTOR AUXILIAR 26.070 23.730 21.410 19.070 16.860 14.530 12.190 9.860 7.520 5.190 CON MOTOR AUXILIAR (HP) : < 35 36.450 33.210 29.960 26.720 23.480 20.240 16.990 13.740 10.510 7.260 = 35 < 50 43.200 39.300 35.530 31.660 27.890 23.990 20.110 16.350 12.450 8.690 = > 50 48.770 44.490 40.080 35.790 31.400 27.110 22.700 18.420 14.140 9.730 = 36 < 42 (PIES) (11.0 a 12.8 m.) PUENTE DE MANDO +CUBIERTA INTERIOR SIN MOTOR AUXILIAR 35.020 31.910 28.790 25.680 22.560 19.460 16.350 13.230 10.120 7.000 CON MOTOR AUXILIAR (HP) : < 35 45.400 41.370 37.360 33.340 29.320 25.160 21.150 17.130 13.090 9.080 = 35 < 50 52.010 47.340 42.810 38.140 33.460 28.930 24.260 19.580 15.050 10.370 = 50 < 75 57.720 52.530 47.470 42.280 37.230 32.050 26.990 21.800 16.740 11.540 = > 75 64.860 59.150 53.310 47.600 41.760 36.060 30.220 24.510 18.680 12.970 = 42 < 48 (PIES) (12.8 a 14.6 m.) PUENTE DE MANDO+CUBIERTA INTERIOR SIN MOTOR AUXILIAR 46.040 41.900 37.880 33.730 29.700 25.560 21.540 17.380 13.360 9.220 CON MOTOR AUXILIAR (HP) : < 50 63.040 57.460 51.880 46.180 40.590 35.020 29.440 23.870 18.150 12.580 = 50 < 75 68.740 62.650 56.550 50.460 44.360 38.140 32.050 25.950 19.860 13.740 = > 75 75.870 69.130 62.390 55.650 48.910 42.150 35.410 28.670 21.920 15.180