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[null,null,"Impuesto anual de enseñanza primaria, recaudado por DGI. Ejercicio 2021"]
[null,null,"Exclusivamente para padrones rurales afectados directa o indirectamente a explotaciones agropecuarias"]
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[null,null,"1 - Ingreso de datos de los padrones explotados (valores en pesos uruguayos)"]
[]
[null,null,null,"1.1","1.2","1.3","1.4","1.5","1.6","1.7","1.8",null,"1.9","1.10"]
[null,null,null,"Número padrón","Departamento","Valor real del padrón","Cantidad de hectáreas","Indice Coneat","Titular del padrón","Equivalente hectáreas Coneat 100","Porcentaje de hectáreas gravadas",null,"Tasa aplicable según escala","Impuesto individual (en caso de superar las 300 hás) "]
[null,null,null,1,"-",0,0,100,"Propio",{"$f":"+G38*H38/100","v":0},1,null,{"$f":"+IF(OR(I38=\"Propio\",I38=\"-\"),IF(F38*K38<Parámetros!$D$12,0,IF(AND(F38*K38>=Parámetros!$D$12,F38*K38<Parámetros!$D$13),0.0015,IF(AND(F38*K38>=Parámetros!$D$13,F38*K38<Parámetros!$D$14),0.002,IF(AND(F38*K38>=Parámetros!$D$14,F38*K38<Parámetros!$D$15),0.0025,0.003)))),0)","v":0},{"$f":"+ROUND(F38*M38*K38,0)","v":0}]
[null,null,null,2,"-",0,0,100,"Propio",{"$f":"+G39*H39/100","v":0},1,null,{"$f":"+IF(OR(I39=\"Propio\",I39=\"-\"),IF(F39*K39<Parámetros!$D$12,0,IF(AND(F39*K39>=Parámetros!$D$12,F39*K39<Parámetros!$D$13),0.0015,IF(AND(F39*K39>=Parámetros!$D$13,F39*K39<Parámetros!$D$14),0.002,IF(AND(F39*K39>=Parámetros!$D$14,F39*K39<Parámetros!$D$15),0.0025,0.003)))),0)","v":0},{"$f":"+ROUND(F39*M39*K39,0)","v":0}]
[null,null,null,3,"-",0,0,100,"Propio",0,1,null,{"$f":"+IF(OR(I40=\"Propio\",I40=\"-\"),IF(F40*K40<Parámetros!$D$12,0,IF(AND(F40*K40>=Parámetros!$D$12,F40*K40<Parámetros!$D$13),0.0015,IF(AND(F40*K40>=Parámetros!$D$13,F40*K40<Parámetros!$D$14),0.002,IF(AND(F40*K40>=Parámetros!$D$14,F40*K40<Parámetros!$D$15),0.0025,0.003)))),0)","v":0},0]
[null,null,null,4,"-",0,0,100,"Propio",0,1,null,{"$f":"+IF(OR(I41=\"Propio\",I41=\"-\"),IF(F41*K41<Parámetros!$D$12,0,IF(AND(F41*K41>=Parámetros!$D$12,F41*K41<Parámetros!$D$13),0.0015,IF(AND(F41*K41>=Parámetros!$D$13,F41*K41<Parámetros!$D$14),0.002,IF(AND(F41*K41>=Parámetros!$D$14,F41*K41<Parámetros!$D$15),0.0025,0.003)))),0)","v":0},0]
[null,null,null,5,"-",0,0,100,"Propio",0,1,null,{"$f":"+IF(OR(I42=\"Propio\",I42=\"-\"),IF(F42*K42<Parámetros!$D$12,0,IF(AND(F42*K42>=Parámetros!$D$12,F42*K42<Parámetros!$D$13),0.0015,IF(AND(F42*K42>=Parámetros!$D$13,F42*K42<Parámetros!$D$14),0.002,IF(AND(F42*K42>=Parámetros!$D$14,F42*K42<Parámetros!$D$15),0.0025,0.003)))),0)","v":0},0]
[null,null,null,6,"-",0,0,100,"Propio",0,1,null,{"$f":"+IF(OR(I43=\"Propio\",I43=\"-\"),IF(F43*K43<Parámetros!$D$12,0,IF(AND(F43*K43>=Parámetros!$D$12,F43*K43<Parámetros!$D$13),0.0015,IF(AND(F43*K43>=Parámetros!$D$13,F43*K43<Parámetros!$D$14),0.002,IF(AND(F43*K43>=Parámetros!$D$14,F43*K43<Parámetros!$D$15),0.0025,0.003)))),0)","v":0},0]
[null,null,null,7,"-",0,0,100,"Propio",0,1,null,{"$f":"+IF(OR(I44=\"Propio\",I44=\"-\"),IF(F44*K44<Parámetros!$D$12,0,IF(AND(F44*K44>=Parámetros!$D$12,F44*K44<Parámetros!$D$13),0.0015,IF(AND(F44*K44>=Parámetros!$D$13,F44*K44<Parámetros!$D$14),0.002,IF(AND(F44*K44>=Parámetros!$D$14,F44*K44<Parámetros!$D$15),0.0025,0.003)))),0)","v":0},0]
[null,null,null,8,"-",0,0,100,"Propio",0,1,null,{"$f":"+IF(OR(I45=\"Propio\",I45=\"-\"),IF(F45*K45<Parámetros!$D$12,0,IF(AND(F45*K45>=Parámetros!$D$12,F45*K45<Parámetros!$D$13),0.0015,IF(AND(F45*K45>=Parámetros!$D$13,F45*K45<Parámetros!$D$14),0.002,IF(AND(F45*K45>=Parámetros!$D$14,F45*K45<Parámetros!$D$15),0.0025,0.003)))),0)","v":0},0]
[null,null,null,9,"-",0,0,100,"Propio",0,1,null,{"$f":"+IF(OR(I46=\"Propio\",I46=\"-\"),IF(F46*K46<Parámetros!$D$12,0,IF(AND(F46*K46>=Parámetros!$D$12,F46*K46<Parámetros!$D$13),0.0015,IF(AND(F46*K46>=Parámetros!$D$13,F46*K46<Parámetros!$D$14),0.002,IF(AND(F46*K46>=Parámetros!$D$14,F46*K46<Parámetros!$D$15),0.0025,0.003)))),0)","v":0},0]
[null,null,null,10,"-",0,0,100,"Propio",{"$f":"+G47*H47/100","v":0},1,null,{"$f":"+IF(OR(I47=\"Propio\",I47=\"-\"),IF(F47*K47<Parámetros!$D$12,0,IF(AND(F47*K47>=Parámetros!$D$12,F47*K47<Parámetros!$D$13),0.0015,IF(AND(F47*K47>=Parámetros!$D$13,F47*K47<Parámetros!$D$14),0.002,IF(AND(F47*K47>=Parámetros!$D$14,F47*K47<Parámetros!$D$15),0.0025,0.003)))),0)","v":0},0]
[]
[null,null,null,"1.11 Total de hectáreas a considerar para la exoneración ……………….……………………………..",null,null,null,null,null,{"$f":"SUM(J38:J47)","v":0},"……………………………………………………….."]
[]
[null,null,null,{"$f":"+IF(AND(J49>0,J49<=300), CONCATENATE(\"Los propietarios de inmuebles rurales que exploten a cualquier título (incluye inmuebles propios y de terceros) padrones que en su conjunto no excedan las 300 hás índice Coneat 100 estarán exonerados del pago del impuesto. \",\"A tales efectos, deberán presentar ante el organismo recaudador, hasta el 30 de abril del 2021 inclusive una declaración jurada (Art. 3 Ley Nº 19.333) – Formulario 3980 –\",\" Si el rubro 1.11 no excede las 300 hás y el contribuyente cumple con los requisitos para acceder a la exoneración, estará exonerado del impuesto.\"), \"\")","v":""}]
[]
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[null,null,"2 - Determinación del impuesto y forma de pago: "]
[null,null,null,"Impuesto de primaria ejercicio 2021…………………………………………………………………………………………………………..",null,null,null,null,null,null,null,null,null,{"$f":"+IF(J49<=300,0,SUM(N38:N47))","v":0}]
[null,null,null,null,null,"Forma de pago:"]
[null,null,null,null,null,"Primera cuota: 31 de mayo de 2021 ……………………………………………………………………………………………………………………………………………………………",null,null,null,null,null,null,null,{"$f":"+ROUND(N57/3,0)","v":0}]
[null,null,null,null,null,"Segunda cuota: 31 de agosto de 2021………………………………………………………………………………………………………………...………",null,null,null,null,null,null,null,{"$f":"+ROUND(N57/3,0)","v":0}]
[null,null,null,null,null,"Tercera cuota: 29 de octubre de 2021 …………………………………………………………………………..………………………………………….",null,null,null,null,null,null,null,{"$f":"+N57-N59-N60","v":0}]
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[null,null,null,null,null,null,null,null,null,null,null,null,"Versión 13/01/2020. Desarrollado por DGI"]

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[null,null,"Impuesto anual de enseñanza primaria, recaudado por DGI. Ejercicio 2021"]
[null,null,"Exclusivamente para padrones rurales afectados directa o indirectamente a explotaciones agropecuarias"]
[]
[]
[null,null,"Las alícuotas del impuesto son las siguientes (Valores 2021), de acuerdo al valor real del inmueble:"]
[]
[null,null,"Franja","Valor desde ","Valor hasta","Tasas"]
[null,null,1,209813,367171,1.5E-3]
[null,null,2,{"$f":"+E12+1","v":367172},1573575,2E-3]
[null,null,3,{"$f":"+E13+1","v":1573576},3671668,2.5000000000000001E-3]
[null,null,4,{"$f":"+E14+1","v":3671669},"en adelante",3.0000000000000001E-3]