IMPUESTO ESPECIAL A LA MINERIA REGALIA MINERA RM GRAVAMEN ESPECIAL A LA MINERIA

ESCALA PROGRESIVA ACUMULATIVA ESCALA PROGRESIVA ACUMULATIVA ESCALA PROGRESIVA ACUMULATIVA

TASA TASA TASA
LIMITES TASA TASA POR LIMITES TASA TASA POR LIMITES TASA TASA POR
MARGINAL MARGINAL MARGINAL
INFERIOR SUPERIOR MARGINAL TRAMOS INFERIOR SUPERIO MARGIN TRAMOS ACUMULATI INFERI SUPERI MARGIN TRAMOS ACUMULATIV
ACUMULATI
1 0% 10% 2.00% 0.20% 0.20% 1 0% 10% 1.00% 0.1000% 0.1000% 1 0% 10% 4.00% 0.4000% 0.4000%
2 10% 15% 2.40% 0.12% 0.32% 2 10% 15% 1.75% 0.0875% 0.1875% 2 10% 15% 4.57% 0.2285% 0.6285%
3 15% 20% 2.80% 0.14% 0.46% 3 15% 20% 2.50% 0.1250% 0.3125% 3 15% 20% 5.14% 0.2570% 0.8855%
4 20% 25% 3.20% 0.16% 0.62% 4 20% 25% 3.25% 0.1625% 0.4750% 4 20% 25% 5.71% 0.2855% 1.1710%
5 25% 30% 3.60% 0.18% 0.80% 5 25% 30% 4.00% 0.2000% 0.6750% 5 25% 30% 6.28% 0.3140% 1.4850%
6 30% 35% 4.00% 0.20% 1.00% 6 30% 35% 4.75% 0.2375% 0.9125% 6 30% 35% 6.85% 0.3425% 1.8275%
7 35% 40% 4.40% 0.22% 1.22% 7 35% 40% 5.50% 0.2750% 1.1875% 7 35% 40% 7.42% 0.3710% 2.1985%
8 40% 45% 4.80% 0.24% 1.46% 8 40% 45% 6.25% 0.3125% 1.5000% 8 40% 45% 7.99% 0.3995% 2.5980%
9 45% 50% 5.20% 0.26% 1.72% 9 45% 50% 7.00% 0.3500% 1.8500% 9 45% 50% 8.56% 0.4280% 3.0260%
10 50% 55% 5.60% 0.28% 2.00% 10 50% 55% 7.75% 0.3875% 2.2375% 10 50% 55% 9.13% 0.4565% 3.4825%
11 55% 60% 6.00% 0.30% 2.30% 11 55% 60% 8.50% 0.4250% 2.6625% 11 55% 60% 9.70% 0.4850% 3.9675%
12 60% 65% 6.40% 0.32% 2.62% 12 60% 65% 9.25% 0.4625% 3.1250% 12 60% 65% 10.27% 0.5135% 4.4810%
13 65% 70% 6.80% 0.34% 2.96% 13 65% 70% 10.00% 0.5000% 3.6250% 13 65% 70% 10.84% 0.5420% 5.0230%
14 70% 75% 7.20% 0.36% 3.32% 14 70% 75% 10.75% 0.5375% 4.1625% 14 70% 75% 11.41% 0.5705% 5.5935%
15 75% 80% 7.60% 0.38% 3.70% 15 75% 80% 11.50% 0.5750% 4.7375% 15 75% 80% 11.98% 0.5990% 6.1925%
16 80% 85% 8.00% 0.40% 4.10% 16 MAS DE 80% 12.00% 16 80% 85% 12.55% 0.6275% 6.8200%
17 MAS DE 85% 8.40% 17 MAS DE 85% 13.12%