Para computar los ingresos netos de una finca de beneficio proporcional se descontarán los cánones a pagar por la finca, las contribuciones sobre las mismas, los jornales o salarios recibidos por los trabajadores en calidad de anticipo, gastos de materiales y funcionamiento, depreciación de las mejoras de importancia capital, e importe de reparaciones y mejoras corrientes que hubiesen tenido la aprobación de la Autoridad, los intereses refaccionarios, las primas de indemnizaciones a obreros; las primas por seguro de cosechas que aprobase la Autoridad; el por ciento de los ingresos brutos que determine la Autoridad para gastos de supervisión y contaduría; el por ciento de los ingresos brutos que determine la Autoridad para gastos de educación cooperativa; el costo por el uso de maquinarias, animales, implementos y útiles de labranza; y la prima que la Autoridad determine para garantía refaccionaria.
Las fincas de beneficio proporcional como tales fincas o empresas no estarán sujetas a las disposiciones de la Ley de Contribuciones sobre Ingresos, pero las tierras que se dediquen al establecimiento de fincas de beneficio proporcional estarán sujetas al pago de contribuciones sobre la propiedad.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.
