TEXTO PAGINA: 14
NORMAS LEGALES El Peruano Lima, martes 20 de enero de 2009 388944 OTROS CONCEPTO 2008 2007 2006 2005 2004 2003 2002 2001 2000 AÑOS < 18 (PIES) (5.5. m.) PUENTE DE MANDO SIN MOTOR AUXILIAR 13,640 12,280 10,910 9,550 8,180 6,820 5,460 4,090 2,730 1,360 CON MOTOR AUXILIAR (HP) : < 15 19,400 17,460 15,520 13,580 11,640 9,700 7,760 5,820 3,880 1,940 = 15 < 20 21,680 19,510 17,340 15,180 13,010 10,840 8,670 6,500 4,340 2,170 = > 20 30,140 27,130 24,110 21,100 18,080 15,070 12,060 9,040 6,030 3,010 = 18 < 22 (PIES) (5.5. a 6.7m.) PUENTE DE MANDO SIN MOTOR AUXILIAR 18,170 16,350 14,540 12,720 10,900 9,090 7,270 5,450 3,630 1,820 CON MOTOR AUXILIAR (HP) : < 15 24,180 21,760 19,340 16,930 14,510 12,090 9,670 7,250 4,840 2,420 = 15 < 20 26,420 23,780 21,140 18,490 15,850 13,210 10,570 7,930 5,280 2,640 = > 20 34,700 31,230 27,760 24,290 20,820 17,350 13,880 10,410 6,940 3,470 = 22 < 26 (PIES) (6.7 a 7.9 m.) PUENTE DE MANDO SIN MOTOR AUXILIAR 23,760 21,380 19,010 16,630 14,260 11,880 9,500 7,130 4,750 2,380 CON MOTOR AUXILIAR (HP) : < 20 31,820 28,640 25,460 22,270 19,090 15,910 12,730 9,550 6,360 3,180 = 20 < 35 40,250 36,230 32,200 28,180 24,150 20,130 16,100 12,080 8,050 4,030 = > 35 50,790 45,710 40,630 35,550 30,470 25,400 20,320 15,240 10,160 5,080 = 26 < 30 (PIES) (7.9 a 9.1 m.) PUENTE DE MANDO SIN MOTOR AUXILIAR 30,140 27,130 24,110 21,100 18,080 15,070 12,060 9,040 6,030 3,010 CON MOTOR AUXILIAR (HP) : < 20 38,200 34,380 30,560 26,740 22,920 19,100 15,280 11,460 7,640 3,820 = 20 < 35 46,660 41,990 37,330 32,660 28,000 23,330 18,660 14,000 9,330 4,670 = > 35 57,190 51,470 45,750 40,030 34,310 28,600 22,880 17,160 11,440 5,720 = 30 < 36 (PIES) (9.1 a 11.0m.) PUENTE DE MANDO + CUBIERTA INTERIOR SIN MOTOR AUXILIAR 41,510 37,360 33,210 29,060 24,910 20,760 16,600 12,450 8,300 4,150 CON MOTOR AUXILIAR (HP) : < 35 58,020 52,220 46,420 40,610 34,810 29,010 23,210 17,410 11,600 5,800 = 35 < 50 68,780 61,900 55,020 48,150 41,270 34,390 27,510 20,630 13,760 6,880 = > 50 77,640 69,880 62,110 54,350 46,580 38,820 31,060 23,290 15,530 7,760 = 36 < 42 (PIES) (11.0 a 12.8 m.) PUENTE DE MANDO + CUBIERTA INTERIOR SIN MOTOR AUXILIAR 55,750 50,180 44,600 39,030 33,450 27,880 22,300 16,730 11,150 5,580 CON MOTOR AUXILIAR (HP) : < 35 72,280 65,050 57,820 50,600 43,370 36,140 28,910 21,680 14,460 7,230 = 35 < 50 82,800 74,520 66,240 57,960 49,680 41,400 33,120 24,840 16,560 8,280 = 50 < 75 91,860 82,670 73,490 64,300 55,120 45,930 36,740 27,560 18,370 9,190 = > 75 103,290 92,960 82,630 72,300 61,970 51,650 41,320 30,990 20,660 10,330 = 42 < 48 (PIES) (12.8 a 14.6 m.) PUENTE DE MANDO + CUBIERTA INTERIOR SIN MOTOR AUXILIAR 73,290 65,960 58,630 51,300 43,970 36,650 29,320 21,990 14,660 7,330 CON MOTOR AUXILIAR (HP) : < 50 100,370 90,330 80,300 70,260 60,220 50,190 40,150 30,110 20,070 10,040 = 50 < 75 109,430 98,490 87,540 76,600 65,660 54,720 43,770 32,830 21,890 10,940 = > 75 120,780 108,700 96,620 84,550 72,470 60,390 48,310 36,230 24,160 12,080 = 48 < 55 (PIES) (14.6 a 16.8 m.) PUENTE DE MANDO + CUBIERTA INTERIOR SIN MOTOR AUXILIAR 98,510 88,660 78,810 68,960 59,110 49,260 39,400 29,550 19,700 9,850 CON MOTOR AUXILIAR (HP) : < 50 125,760 113,180 100,610 88,030 75,460 62,880 50,300 37,730 25,150 12,580 = 50 < 75 134,820 121,340 107,860 94,370 80,890 67,410 53,930 40,450 26,960 13,480 = 75 < 90 145,980 131,380 116,780 102,190 87,590 72,990 58,390 43,790 29,200 14,600 = > 90 159,610 143,650 127,690 111,730 95,770 79,810 63,840 47,880 31,920 15,960 ANEXO TABLA DE VALORES REFERENCIALES A FIN DE DETERMINAR LA BASE IMPONIBLE DEL IMPUESTO A LAS EMBARCACIONES DE RECREO CORRESPONDIENTE AL AÑO 2009 (VALORES EXPRESADOS EN NUEVOS SOLES) 1. EMBARCACIONES A VELA SIN O CON MOTOR AUXILIAR