TEXTO PAGINA: 5
Pág. 168875 NORMAS LEGALES Lima, viernes 15 de enero de 1999 ANEXO TABLA DE VALORES REFERENCIALES A FIN DE DETERMINAR LA BASE IMPONIBLE DEL IMPUESTO A LAS EMBARCACIONES DE RECREO CORRESPONDIENTE AL AÑO 1999 (VALORES EXPRESADOS EN NUEVOS SOLES) 1. EMBARCACIONES A VELA SIN O CON MOTOR AUXILIAR OTROS CONCEPTO 1998 1997 1996 1995 1994 1993 1992 1991 1990 AÑOS < 18 (PIES) (5.5. m.) PUENTE DE MANDO SIN MOTOR AUXILIAR 9,920 9,010 8,100 7,210 6,460 5,560 4,650 3,750 2,850 1,940 CON MOTOR AUXILIAR (HP) : < 15 14,110 12,910 11,560 10,370 9,160 7,800 6,610 5,410 4,060 2,850 = 15 < 20 15,770 14,410 12,910 11,560 10,220 8,700 7,350 6,010 4,510 3,150 = > 20 21,910 19,970 18,020 16,050 14,110 12,170 10,220 8,250 6,310 4,360 = 18 < 22 (PIES) (5.5. a 6.7 m.) PUENTE DE MANDO SIN MOTOR AUXILIAR 13,210 12,000 10,820 9,750 8,550 7,350 6,160 4,950 3,750 2,700 CON MOTOR AUXILIAR (HP) : < 15 17,570 16,050 14,410 12,910 11,260 9,750 8,250 6,610 5,100 3,460 = 15 < 20 19,210 17,570 15,770 14,110 12,320 10,670 9,010 7,210 5,560 3,910 = > 20 25,230 22,990 20,720 18,470 16,220 13,960 11,710 9,460 7,350 5,100 = 22 < 26 (PIES) (6.7 a 7.9 m.) PUENTE DE MANDO SIN MOTOR AUXILIAR 17,270 15,770 14,260 12,620 11,110 9,610 8,100 6,460 4,950 3,460 CON MOTOR AUXILIAR (HP) : < 20 23,130 21,010 19,060 16,970 14,860 12,910 10,820 8,700 6,610 4,650 = 20 < 35 29,260 26,730 24,030 21,460 18,930 16,220 13,660 11,110 8,400 5,860 = > 35 36,940 33,630 30,340 27,020 23,880 20,570 17,270 13,960 10,670 7,350 = 26 < 30 (PIES) (7.9 a 9.1 m.) PUENTE DE MANDO SIN MOTOR AUXILIAR 21,910 19,970 18,020 16,050 14,110 12,170 10,220 8,250 6,310 4,360 CON MOTOR AUXILIAR (HP) : < 20 27,770 25,370 22,810 20,420 17,870 15,460 12,910 10,510 7,950 5,560 = 20 < 35 33,940 30,930 27,920 24,930 21,910 18,930 15,770 12,770 9,750 6,760 = > 35 41,580 37,840 34,230 30,480 26,880 23,130 19,380 15,770 12,000 8,250 = 30 < 36 (PIES) (9.1 a 11.0 m.) PUENTE DE MANDO+CUBIERTA INTERIOR SIN MOTOR AUXILIAR 30,180 27,470 24,780 22,070 19,520 16,820 14,110 11,410 8,700 6,010 CON MOTOR AUXILIAR (HP) : < 35 42,190 38,440 34,680 30,930 27,180 23,430 19,670 15,900 12,170 8,400 = 35 < 50 50,000 45,490 41,130 36,650 32,280 27,770 23,280 18,930 14,410 10,060 = > 50 56,450 51,500 46,390 41,430 36,350 31,380 26,280 21,320 16,370 11,260 = 36 < 42 (PIES) (11.0 a 12.8 m.) PUENTE DE MANDO +CUBIERTA INTERIOR SIN MOTOR AUXILIAR 40,540 36,940 33,320 29,720 26,110 22,520 18,930 15,310 11,710 8,100 CON MOTOR AUXILIAR (HP) : < 35 52,550 47,890 43,240 38,590 33,940 29,120 24,480 19,830 15,150 10,510 = 35 < 50 60,200 54,800 49,550 44,150 38,730 33,490 28,080 22,660 17,420 12,000 = 50 < 75 66,810 60,800 54,950 48,940 43,090 37,100 31,240 25,230 19,380 13,360 = > 75 75,080 68,470 61,710 55,100 48,340 41,740 34,980 28,370 21,620 15,010 = 42 < 48 (PIES) (12.8 a 14.6 m.) PUENTE DE MANDO+CUBIERTA INTERIOR SIN MOTOR AUXILIAR 53,290 48,500 43,850 39,040 34,380 29,590 24,930 20,120 15,460 10,670 CON MOTOR AUXILIAR (HP) : < 50 72,970 66,510 60,050 53,450 46,980 40,540 34,080 27,630 21,010 14,560 = 50 < 75 79,570 72,520 65,460 58,410 51,350 44,150 37,100 30,040 22,990 15,900 = > 75 87,820 80,020 72,220 64,410 56,610 48,790 40,990 33,190 25,370 17,570