Ley no. 73 del sistema tributario =


Material Information

Ley no. 73 del sistema tributario = Law no. 73 of the tributary system
Series Title:
Colección Jurídica ;
Uniform Title:
Ley del sistema tributario
Added title page title:
Law no. 73 of the tributary system
Alternate title:
Ley número 73 del sistema tributario
Law number 73 of the tributary system
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1 online resource (26, 24 pages)
Cámara de Comercio de la República de Cuba
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Subjects / Keywords:
Taxation -- Law and legislation -- Cuba   ( lcsh )
Impuestos -- Legislación -- Cuba   ( bidex )
legislation   ( marcgt )
non-fiction   ( marcgt )


Spanish and English, back-to-back and reversed.

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University of Florida
Rights Management:
All applicable rights reserved by the source institution and holding location.
Resource Identifier:
oclc - 656566502
lcc - KGN4584.31994 .A14 1997
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Table of Contents
    Front Matter
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    Title Page
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    Law number 73 of the tributary system
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    Ley no. 73 del sistema tributario
        Pagina i
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        Pagina iii
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    Back Matter
        Pagina 27
Full Text

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CillMild (IC COIIICI-CiO LIC la RejAhlica dc CUha

The Chamber of Conummerce of the Republic of Cuba, once again fuidlilling its promotional endeavors, sponsors the edition and distribution of documents and legal papers ofspecial interest for the international economic relations of our country.
Knowing its importance and practical meaning, the Chamber of Conmmnerce presents in this opportumity Law No. 73 of the Tributary System, whose main object it is to improve the legislation and the praxis in the field of taxes, as well as to harmonize our tributary system with those of other countries and to adapt the system of income for the state budget to the present requirements of the social and economic development of the country.

Havana, September 1997.

RICARDO ALARCON DE QUESADA, President of the National Assembly of
People's Power, of the Republic of Cuba.
MAKE KNOWN: That the National Assembly of People 's Power of the
Republic of Cuba, at its session of August 4, 1994, corresponding to the third ordinary period of sessions of the Fourth Legislature, has approved the following:
WHEREBY" The National Assembly of People's Power at its First Extraordinary Session corresponding to the Fourth Legislature held onl May I and 2, 1994, agreed to entrust the Government with the adoption /of measures tending to the financial cleaning which the country requires
for its economic recovery.
WHEREBY:. Among the measures evaluated it was considered the gradual
establishment of a new integral tributary system, which takes into consideration the indispensable elements of social justice, to the effects of protecting the lower income strata, stimulate labor and production and
contribute to the diminishing of excess liquidity.
WHEREBY.: It is a necessity to create gradually a tributary conscience ini
otwr population, which allows the understanding of tribute pa inent to t/he State as part of a social duty to cover the expenses it incurs with the
purpose of satisfying the requirements of society.
WHEREBY: The tributary legislation in force does not respond to the
country's current needs, whereby it becomes necessary to establish in a gradual formn and with the required flexibility the fiscal regulations establishing the new tributary system.
THEREFORE: The National Assembly of People's Power, in use of the
attributions gi anted by paragraph b) of Article 75 of the Constitution of
the Republic qof Cuba. agrees to dictate the fillowilng: LA VW NUMBER 73
General Provisions
ARTICLE 1 This Law has the purpose of establishing tributes and the
geiieral principles upon which the tributary system of the Republic of
Cuba provided by the present law will be sustained.


ARTICLE 2 The tributary system will be made up of taxes, charges and
ARTICLE 3 The tributes will be established based upon the principles of
generality and equity of the tributary burden, in correspondence with
the economic capacity of the persons obliged to satisfy them.
ARTICLE 4 The tributes, in addition to being means to collect income, will
have to be instruments of the general economic policy and respond to
the demands of the country's economic and social development.
ARTICLE 5 The tributes, whatever their nature and character, will be
ruled by:
a) the present Law;
b) other laws establishing specific tributes;
c) their complementary provisions and other tributary regulations dictated by the Ministry of Finances and Prices in use of the faculties
granted by them.
ARTICLE 6 Subject to the tributary system and obliged to tribute, according to the provisions of the present Law, are:
a) natural and juridical persons of Cuban nationality, and
b) natural or juridical foreign persons. in compliance with a tributary
obligation generated in the territory of the Republic of Cuba.
ARTICLE 7 Income resulting from activities developed, property situated
or rights employed economically in the Republic of Cuba are considered
of Cuban origin.
ARTICLE 8 Subjects obliged to the payment of tributes will register in the
Contributors' Register corresponding to their fiscal domicile.
ARTICLE 9 Contributors, withholders and persons responsible will pay
the tributes at the banking agencies corresponding to their fiscal dom iciles or at the offices created to that effect, by means of the corresponding liquidation and payment form.
ARTICLE 10 The tributary system in its application will bear in mind the
agreements and general norms derived from international commitments
made by the Cuban State, both bilateral and multilateral.
ARTICLE 11 For the purposes of the present Law and other tributary
laws except expressly established in contrary,. it will be understood as a) Tribute, the pecuniary levy demanded by the State, by command of
law, with the purpose of obtaining resources for the fidfillmnent of its


Tributes may consist of taxes, charges and contribhutions.
b) Tax, the tribute demnanlded to the person compelled to its payme.vnte.
without any specific counterpart, with the purpose of satisiing social
c) Charge, the tribute in return for which the person coinpelled to its
payment receives a counterpart in services or activity on the part of
the State.
d) Contribution, the tribute for a specific, determined purpose, which
benefits directly or indirectly he who is compelled to pay it.
e) Taxable basis, the sutin of the valoration of the act, juridical business.
activity or magnitude encumbered by the tribute, to which the taxalion type is applied.
.) Taxation Tpe, the quantity which is applied to the ta.vable basis to
determine the sumin of the tribute, which nav he inl percentages or
whole or decimal numbers.
g) Natural person, the physical person with capacitv to be s jbiect of
tributary rights and obligations.
h) Juridical person, the state enterprises, cooperatives, social, political
and mass organizations, civil and mercantile societies, associaions.
organizations, foundations and remaining entities with capacity to he
subject of tributary rights and obligations.
i) Contributor, the natural or juridical person to whom the lair imposes
the obligation qf tributing.
j) Withholder, theii natural or juridical )Cperson who, due to his fimnctions
or by reason of his activity crqft or profession, is bound to retain the sitin of a tax. charge or contrihbuttion fior its subsequent liquidation
and entry.
He is directly responsible of the tributary obligation imdl, once the retention has taken place, he is the sole obliged to enter the retained suin aind answer before the contributor for retentions carried out unduly or in excess and before the State for the non-liquidation of
the tax. charge or contribution in the established time and .fo)rm.
k) Responsible. he who, not having the character of contributor nor of
retainer, must. by express resolution of / the law. fulfill the obligations
attributed to them.
1) Exemption. the benefit which consists in liberating fi-omi the oblig,,ation of a certain tribute.


in) Discount, the benefit consisting in the reduction of the taxation
07ype to the effect of payment of a certain tribute.
n) Tributaryv Administration, juridical public person in charge of collection, control, supervision and recovery of tributes.
o) Contributors' Register, books, notebooks or magnetic supports kept
at the Tributary Administration, where all subjects obliged by a
tributary law to make payments atire registered.
p) Fiscal Year, it will comprise a period of twelve months which may,
or not coincide with the natural year. The first fiscal year will be the period starting on the d(late that the subject is obliged to contribute mand ending on the closing of the economic period.
q) Declaration under Oath, is the document determining the tributary
debt by the contributor, who will be obliged by its contents and the accuracy of the data contained in it, and he may be sanctioned according to law if it is submitted in an inaccurate, incomplete or
fraudulent form.
r) Permanent establishment is any business place where activities of
a business, mercantile or industrial nature, as well as related to the exploration or extracting of mineral resources are partially or totially carried out. It will also be understood as permanent establishmeits the branch offices and the offices.

Of Taxes

ARTICLE 12 A tax is established compelling all a juridical persons,
both Cuban and foreigners, whatever their form of organization or regime of property who devote themselves. within the national territory, to the execution of trade, industrial construction, financing, agricultural, fishing, service, mining or extracting activities in general, or whichever other of a lucrative nature.
Cuban juridical persons are obliged to the payment of this tax oni all their income', whichever the country of origin of same may be, and foreign juridical persons oni the net income obtained in the national


Net income obtained and taxed abroad by Cuban juridical persons will
be deducted according to the norms established to that effect.
ARTICLE 13 It will be understood that a juridical person is taxed with nlet
income tax whenever he has a permanent establishment in the Republic of Cuba, or a fixed business place or a representation to sign contracts
on his behalf and to the account of his enterprise.
ARTICLE 14 The subjects referred to in Articles 12 and 13 will pay' the tax
applying a tax rate of thirty five percent (35%) on their taxable net profit. ARTICLE 15 When due to the characteristics of the organizational form
of the juridical person it will not be possible to determine in a trustworthy and fully satisfactory way the net income obtained for the calculation of the tax on net income established by the present Law the Minister of Finances and Prices will determine in this case that said juridical person pay a tax on gross income and will establish the applicable
ARTICLE 16 The payment of the net income tax will be made through the
presentation of a Declaration under Oath at the bank agencyV corresponding to the contributor's domicile or at the office set up to that
effect, within the quarter following expiration of the taxable period.
Juridical persons subject to this tax will make partial payments within the established period of time onil the taxable net profit. At the end of the
fiscal year the liquidation and tax payment shall be made.

ARTICLE 17 A tax is established to burden the income of natural personlls.
Subject of this tax are Cuban natural persons. for all their income whichever the country of origin of same, and foreign natural persons who remain for more than one hundred and eighty (180) davs
in the national territoryV within one and the same fiscal year.
The payment oj this tax will take place, according to the case, ill national or foreign currency.
ARTICLE 18 As a general irrenounceable principle it is established
that all income, including salary, in proportions associated to its
amount, is subject to tax.
To the specific effects of this law, the taxable basis is made up of the
following income:


a) results of mercantile activities: income obtained with personal and
family work, or salaried personnel in the cases which proceed. It includes the activities of individual private work and of the developinent of intellectual, artistic and manual or physical activities in general, be it creation, reproduction, interpretation, application of
knowledge and abilities;
b) yield of capital: the income obtained of dividends and participation
of benefits of enterprises, as well as of lease of property and real
estate of his property or possesion;
c) when it were income in free convertible currency including that corning from salaries and pensions, and
d) other sources not described formerly which produce income in bar or
in species, to the one obliged to tribute said tax.
ARTICLE 19 Not to be burdened by the personal income tax are:
a) the falnily-aid allowances received from abroad:
b) the retributions of diplomatic and consular foreign officers offciallv
presented to the Republic of Cuba, received froln their respective governments, when there is reciprocity in the treatment to the Cuban
diplomaticc and consular officers established in those countries.
c) retributions received b' the foreign officers representing the international organizations of which the Republic of Cuba is a part: and
d) donations made to the Cuban State or to no- profit institutions.
ARTICLE 20 The subjects to the personal income tax are obliged to
present an Income Declaration under Oath, of the income received each year, except in the cases in which they liquidate and pay by retention.

ARTICLE 21 A tax is established on the goods destined to the use and
consUmption which are object of purchase and sale, imported or produced, wholly or partially in Cuba, to be burdened only once.
This tax will replace partiallv the present Circulation Tax.
ARTICLE 22 Subject to tax are importers, manufacturers or distributors
of the goods burdened by same.
ARTICLE 23 Evcepted fon this tax are the consumer goods constituting
raw material .for the industry or destined to export.


ARTICLE 24 A tax is established to goods to be determined destined for
use and consumption except when their purpose is export, to be burdened only once within the national territory.
This tax will replace, together with the Sales Tax, the current Circulation
ARTICLE 25 Subject to this tax are namfliacturers. importers and distributors of goods burdened by same, according to the greatest convenience and adjusting to the regulations oj' the previous article.
ARTICLE 26 The following goods are to be burdened h thls tar: alcoholic
beverages, cigarettes, cigars, fuel, automotive vehicles, electrical household
appliances and sunctuary articles.

ARTICLE 27 A tax is established on the public telephone, cable and
radiocable services: electricity, water, transportation, gastroniom.y, dwelling and entertainment, as well as other services rendered within the
national territory.
ARTICLE 28 Subject to this tax are the natural and juridical persons
granting the services burdened with this tax.

ARTICLE 29 A tax is established on the properiv of dwellings, llurbanll and
rural real estate, and vessels, to which natural and juridical persons.
Cuban or foreign, proprietors or possessors of said goods located
within the nation all territory will be subject.
ARTICLE 30 A tax is established on the ownership or possession of' waste
land which in an unjustified wav is not exploited and to which are subject the natural and juridical persons regardless of the application of the special legislation regulating the sanctions frr negligent abandonment of land or its poor exploitation.
ARTICLE 31 The subjects mentioned in Articles 29 and 30 will contribute
annually, based upon the valuation rules to be established by the Minister


of Finances and Prices, having listened to the opinion of the corresponding bodies, to determine the taxable basis of said tax and the tax rates
which will be applicable, including exemptions and discounts.

ARTICLE 32 A tax is established to burden the property or possession of
motor vehicles and vehicles of animal traction destined to land transportation.
ARTICLE 33 This tax will be paid annually by the proprietor or possessor,
at the date established by the Ministry of Finances and Prices and applying the tax rates listed in Annex No. I accompanying this Law.

ARTICLE 34 A tax is established burdening the transmission of real
estate and property subject to public register or notarial deed, rights,
adjudgements, donations and heritages. ARTICLE 35 Sulbject to this tax are:.
a) the adjudicators of goods and rights of any kind:
b) donators, legatees and heirs of any kind of goods,:
c) permutants;,
d) rights cessionaries, and
e) any other subject who performs or intervenes in burdened acts or
ARTICLE 36 Acts and contracts burdened by this tax are:.
aj) the transmissions of dominion on real estate, property or any other
right over these, made through notarial docuiment:
b) the adjudgement for the payment of the debts:
c) the adjudgements of participations, verified upon dissolution of the
mlatrilmOioial comlm/luniity o' goods:,
d) barter of dwellings: and
e) transmission of goods and rights of all kinds in the form of inheritance, legacy or donation.


ARTICLE 37 The taxation rate for the acts and contracts referred to in
paragraphs a) and b) of the former article will be of four percent (4%,)
on the value' of the good or right acquired.
ARTICLE 38 The taxation rate for barter of dewellings will be of two
percent (2%) on the value of the good acquired by each barter party. ARTICLE 39 The adjudgements made by the spouses caused by extinction
of the marriage, either by death or declaration of assumption of death, by divorce or resulting from admittance of a non-legalized matrimony
will pay one percent (1%).
ARTICLE 40 The adjudgements by heritage, legacies, improvements or
donation of any kind of a good or right, taking as a basis the aliquot parts corresponding to each heir, will pay taxes according to the scales
listed in Annex No. 2 accompanying this Law.
ARTICLE 41 A tax is established on documents, which will be paid thorough the fixing of stamps.
ARTICLE 42 Subject to this tax are the natural or juridical persons who
request or obtain documents burdened with this tax.
ARTICLE 43 The stamps by means of which this tax will be paid will be
fixed in the burdened document and will be cancelled at the opportunity
to be legally established.
ARTICLE 44 The tax in question will have the taxable basis and rates of'
burden listed in Annex No. 3 accompanying this Law, which can be modified or new documents included by the Minister of Finances
and Prices.
ARTICLE 45 A tax is established for the use of paid labor force, to be
paid ay all those natural and juridical, Cuban or foreign persons.
ARTICLE 46 The taxable basis of this tax will be made up of the total
salaries, wages, honorers and other rein unerations which the
subsubjects of the tax pay to their workers.
ARTICLE 47 The taxation rate of this tax is of twenty-five percent (25%)
and will be applied to the basis referred to in the previous article.


ARTICLE 48 The juridical persons who are or act as employers o labor
force will be considered retainers of this tax.
ARTICLE 49 When the juridical persons reliably and t- the satisfaction
of the Minister of Finances and Prices show that the payment of this tax, after fulfillment of the remaining tributary obligations established by this Law, Imakes the results of their perJbrmance attain a negative result during the fiscal year, said Minister is empowered to grant the required
exemptions or discounts.

ARTICLE 50 A tax is established for the use or exploitation of the natural
resources and for the environment protection.
ARTICLE 51 Subject to this tax are the natural or juridical Cuban or
foreign persons who use or relate themselves in an'v way with the use
and exploitation of a natural resource in the national territory.
ARTICLE 52 The Minister of Finances and Prices is empowered to establish a taxable basis and procedures fir the payment of this tax, as well as to grant the corresponding exemptions and discounts, having heard
the opinion of the Minister of Science, Technology and Environment.

Qf Contribumtions

ARTICLE 53 A contribution to social security is established to which all
entities employing beneficiaries of the social security system will be
ARTICLE 54 The taxation rates of this contribution will be those annually
determined in the State Budget Law, and will be calculated on the basis of the salaries, wages, day wages or any other form of retribution of work applied to the workers of the entities employing or utilizing hired


ARTICLE 55 The paVLment of this contribution will be made vby the subjects of samine, according to the procedure to be established by the
Ministry of Finances and Prices.
ARTICLE 56 In principle, a special contribution is established fbr the
workers who are benefited by v Social Securinty.
The taxable basis and the taxation types of this contribution will be
established by the special legislation to be dictated on this matter.

Of the Charges

ARTICLE 57 A toll charge is established, whose payment, in national or
foreign currency, will be compulsory for all Cuban or foreign drivers of motor vehicles of land transportation who circulate he the road
sections burdened with this charge.
ARTICLE 58 The Minister of Finances and Prices. in coordination with
the Minister of Transportation, will establish the quantity of the toll charge and the road sections to be burdened as well as the payment
procedure for this charge.
ARTICLE 59 The payment of this charge will be made at the places
set up to that effect and in the form established by the Minister
of Finances anid Prices.

OF THE CHARGE FOR AIRPORT SERVICES TO PASSENGERS ARTICLE 60 A charge is established flr the use of the services and
installations of the national airports set up f/br the international passellger air transJportation.
ARTICLE 61 The payment of this charge will be made directly by the
passengers of international flights when leaving fi-oimn a national airport
to a foreign airport, in free convertible currency.
ARTICLE 62 The amount of the charge jor each passenger and the
procedure for its payment will be established by the Alinistrv of Finances and Prices. once heard the opinion of the Institute


Aeronautics of Cuba and other bodies related to the international air
transit of our country.
ARTICLE 63 Passengers who do not trespass the airport building and
those who depart fi-om the national territory aJier a compulsory arrival of the aircraft which brought them to the national territory will be exeited from payvmient of said charge.


ARTICLE 64-1 A charge is established for the use of municipal patrimonial
property alnd other properties located within the municipal territorial limits, for advertisement or coiiniercial publicity in the public or private
spaces with public outlook, payable in national or foreign currency.
To the effects of the present Law, the municipal patrinmony is made up by the sum of properties under the jurisdiction of the municipal governient andl those of conunon use or expressly destined to satisfy a demand
of public nature.
ARTICLE 65 Subjects to the tribute consigned in the previous article will
be all natural or juridical persons, Cubain or foreign. who place plates, posters, placards, labels. promotional billboards and other announcenments or similar elements with advertising anid conunmmercial publicity
ARTICLE 66 The broadcasting of advertisements within the muniicipal
territorial limits will require the approval of the corresponding bodies and, in the case it is not a property of the municipal patrimonyv, it will also require the approval of the administrator(s), manager(s),
representMative(s) or proprietors of same.

SOLE: Until the tributes established by the present Law come in force,
those tributes currently established will remain in f/rnce.

FIRST: The provisions of the present Law will be in force in the fbIllowing waiv:


a) The Personal Income Tax, the Documents Tax and the Charges fbr
broadcasting of Advertisements and Commercial Publicity and for Airport Passenger Service will be enforced starting October 1. 1994.
b) The taxes on Public Services, on the Properly or Possession of ('ertain Goods, the Land Transportation Tax, the Tax on the Transmission of Goods and Heritages and the Toll Charge will be in jorce in
c) The tax on the Use or Exploitation of the Natural Resources and for
the Environment Protection will be in force in 1995
d) The Contribution to Social Security, except what refers to Article 56
of the present Law, will be in force starting .hJnuarv 1. 1995.
e) The Tax on the Use of Labor Force and the Net Income Tax will
become gradually in force for the juridical persons from the moment this Law comes in force, replacing progressively, the tributary system
which currently regulates them.
f) The Sales Tax and the Special Tax on Products will replace, the
current Circulation Tax when the economic conditions advise it.
SECOND: Excluded from the provisions of the present Law are the subjects of Law-Decree No. 50, Of the Economic Association of Cuban and Foreign Entities, of February 15. 1982, who will continue to abide by
said legal text.
THIRD: The taxation rates established for each tax in the present Law will
be subject to modification on the basis of agreements subscribed or guaranteed by the Cuban state, in the case of activities which are carried out jointly by Cuban and foreign juridical persons, which inchlude properties appointed or rights employed economically in third countries, taking into account the contents of Article 10 of this same Law and which are not included in Law-Decree 50 of February 15.
In the case of sectors where exploitation of natural resources, renewable or not, takes place, it will be possible to increase the taxation rates of the Net Income Tax by decision of the Executive Commnnittee of the Council of Ministers. In this case it will be possible to increase the taxation rate up to Jifty percent (50%) according to the natural resource in question.
FOURTH.: The agricultural sector will enjoy a special tributary system
with the following characteristics:


a) The Agricultural Production Cooperatives, the Basic Units of Cooperative Production, the Small Farmers and the State Units of Agricultural Production are excluded from payment of the tax on the Use of Labor Force, in the cases of its permanent members and authorized hired personnel and students: The labor force working to support these entities will pay the tax in question according to the provisions
which the Ministly of Finances and Prices establishes to that effect.
b) The Agricultural Production Cooperatives and the Basic Units of
Cooperative Production of lesser income will be exempted from payminent of Net Income Tax, according to the provisions of the Ministry of Finances and Prices regulating those exemptions, in proportion
with the real per capita income received by its members.
c) The members of the Agricultural Production Cooperatives and the
Basic Units qf Cooperative Production will deduct firomn the Personal Income Tax the income obtained from the profit they receive from
these entities.
d) This special regime may also receive additional discounts according
to the characteristics of each territory, culture or organization, with the purpose of providing in this way an additional stimulus to production.
FIFTH: The Minister of Finances and Prices is empowered, when advised
by economic and social circumstances, according to his judgement to: a) grant whole, partial, permanent or temporary exemptions and discounts:
b) establish the taxable basis and taxation rates in a progressive fo.brm
or not:
c) establish which expenditures will be deductible to the effects of paymient of the different taxes:
d) the rules for the valuation and definition of the taxable basis: and e) the forms and procedures for the calculation, pavymnent and liquidation of taxes.
SIXTH. The Council of Ministers or its Executive Conmittee is empowered
to dictate as many ruling provisions as necessary, with the purpose of receiving, administering, controlling and supervising the tributes set by this Law, as well ias to establish the systeni of administrative transgressions and the ways for the claims to be established by the damaged
parties due to the enforcement of the present Law.


SEVENTH: Whichever legal or reglamientary provisions oppose thie sliptlations of this Law are revoked and remain wiith no) elfct or legal value
The present Law will come into effect with its publishing in the Official Gazette of the Republic, except in the cases in which another date is
explicitly established in said Law.
GIVEN in the meeting hall of the National Assembly of People's Power
Palace of Conventions, on the fourth of August of nineteen ninety fbur.
Ricardo Alarcun de Quesada.

The taxation rates referred to in Article 33 are the following.
1. To the effects of this tax, the burdened vehicles are classified in:.
aAn passenger vehicle
&Bv cargo vehicle
NCa vehicles fior special services, and
eD>> animal traction vehicles
2. For the vehicles comprised in Class ((A n. tribute will be paid
according to ithe following taxation rate.:
a) Motorcycles, ...and similars fior transportation of persons exclusively:
If equipped with a sidecar or attached bed. they will tribute: S20.00.
b) Automobiles of one to five seats with a distance between ax/les up) to
318 centimeters measured from center to axle center: S35.00.
c) Automobiles of six or more seats and having a distance between
axles of 318 or more centimeters, measured from center to axle center': 550.00.
d) Vehicles devoted to the transportation of or at the service of pas.sengers. known cis oinnibus, ...or autobuts: S60.00.
3. The vehicles comprised in Class cBu. including autotrucks nid their
trailers, whatever their tonnage may be, will tribute according to the
following scale:
Trucks and autotirucks equipped with iteumatic tires:
c) When their gross weight does niot exceed one ion, including motorcycles, ...or similars destined to cargo transportationn. 520.00.


b) When their gross weight is comprised between more than one and up
to two tons: $50.00.
c) When their gross weight is comprised between more than two and up
to five tons: S60.00.
d) When their g,,ross weight is comprised between more than five and up
to ten tons: S60.00 pesos per truck, plus S15.00 pesos per ton or
e) Wlhenl their gross weight is comprised between more than tenll and up)
to fortyiV tons. $200.00 pesos per truck, phus S15.00 pesos for each
toll or fraction.
.) When their gross weight surpasses fortv tons. S200.00 per truck
plus $20.00 pesos Jor each ton or fraction.
g) Tractors ald trails will tribute separately, according to the tonnaige
the, represent in each class, as if they were trucks.
4. Vehicles comprised within Class (C will triibute according, to the following scale:
a) Humanitarian: Vehicles in use by asvItins and humanitarian institutions, for their beneficent plTposes: $4.00.
b) Ambulances.: S30.00.
c) Funeral: Vehicles in use by fimeral parlors and other auxiliary' services: S36.00.
5. Vehicles comprised within Class aDx will tribute according to the taxation rates which will be established -later according to the present Law.

77e scales to which Article 40 refers are the fJ6llowing:. 1) Between ancestors and descendcants and between spouses fior the hereclitlari portion.
a) Up to SI 000 Exempt
b) From 1 001 to 5 000 2%
c) From 5 001 to 15 000 3%
dI) From 15 001 ito 30 000 5% e) From 30 001 to 50 000 7%
j) From 50 001 to 100 000 10%
g) From 100 001 to 250 000 13% h) From 250 001 to 500 000 16% i) From 500 001 to 750 000 19%


j) From 750 001 to 1 000 000 22%
k) From 1 000 001 on 25%
A discount is,granted front the sun of the tax to the heirs who are not fit for work and are economically dependent of the constituet, to those above 60 years of age and to those judicially declared muncpable.
provided the hereditary quota of the beneiciarv does not exceed S50 000 and that they do not possess other properties whose value exceeds
said quota, in the following way:
Not fit for work and economically dependanit llil the constituent 25%
Those judicially declared uncapable 25%
Those above 60 years of age 20% 2) Between brothers
a) Up to 5 000 4%
b) From 5 001 to 15 000 6%
c) From 15 001 to 30 000 8%
d) From 30 001 to 50 000 10%
e) From 50 001 to 100 000 14%
J) From 100 001 to 250 000 18% g) From 250 001 to 500 000 22% h) From 500 001 to 750 000 26%
i) From 750 001 to 1 000 000 30%
j) From 1 000 001 on 35% 3)Between uncles and nephews
a) Up to 5 000 8%
b) From 5 001 to 15 000 12%
c) From 15 001 to 30 000 16% d) From 30 001 to 50 000 20%
e) From 50 001 to 100 000 25%
j) From 100 001 to 250 000 30% g) From 250 001 to 500 000 35% h) From 500 001 to 750 000 40%
i) From 750 001 to 1 000 000 45%
j) From 1 000 001 on 50%
4) Between collaterals who exceed the third degree, between related and
a) Up to 5 000 14%o


b) From 5 001 to 15 000 19%
c) From 15 001 to 30 000 24% d) From 30 001 to 50 000 29%
e) From 50 001 to 100 000 35%
f) From 100 001 to 250 000 41% g) From 250 001 to 500 000 47% 1) From 500 001 to 750 000 53%
i) From 750 001 to 1 000 000 60%
j) From 1 000 001 on 65%

The tax referred to in Article 44 will be applied with the taxable basis and the rates of burden established in the following:
1. Documents handled at the Civil Register Office
a) of birth 5.00
b) of matrimony 5. 00
c) of death 5.00
d) of citizenship act 10.00 e) literal certificates 10. 00
f.) certificate of legal capacity to cause legal effect abroad 10.00
g) any other not previously specified, resulting from inscriptions or
marginal notations in the books and documents (of the mentioned
registers 5. 00
a) requests of change. addition or suppression of name or ,last names
b) error-mending proceedings 10.00
c) Declaration under Oath for change of name 10.00
d) approval to become married 10.00
e) proceedings for registration out of date 10.00
2. Documents handled at the offices of the Registers of Last Will Acts, of
Heir Declarations and of Articles of Marriage
a) of last-will acts 5.00
b) of' heir declarations 5.00
c) of articles of marriage 5.00


3. DocioneWS 17(llidlecl (it the Regisler of Convicled
a) cert finale of Pel7al AnlecedelHS 5.00
h) proceedings (#' annulment of pel7ol atilecedenis 10. 00
4. Docitinews hillidled a/ the Regisler qfAssocialions.
a) request (?f' regisiralion or re-registralion 20. 00
b) request on the legal inexistence (#' U17 (ISSOCiUlioll 10. 00
c) liberal cerlijicale (ff registration 10.00
d) an v other cerl ficale 5.00
e) any other request 5. 00
5. Notarial documents.
a) Inatrixes Of l70tCll'i(ll deed or acls 5. 00 b)nolarial testimonies bY exhibition 5.00
c) other nolarial legalizatiO17S and cerl ficales 5.00 (I)copies (?f elocitinews and notarial inalrixes 5.00
6. Request i17 relation ivilh the Idenlit-v Card
a) plicatee of the Identity Card 10. 00 h) duplicate (?f the Minors C'Urd 5. 00
c) Iriplicale (117d successive issites q/ IdenlitY, Cards dile to losses or
misplacell7enis 30.00
41)requesls dite to retirement 5.00
e)jirsl Mi/707-'S Card 5.00
(11-1-iVil7g (11 16 years qf' age 5.00
a) changes (ffdolnicile 5.00
7. Requests in relotiO17 with passports
(1) OPdil7(1l- V il7diVidII(Il passport 50.00
h) Ordilhil. I, filillil v passport SO .00
c).for each year ofrenewal or exlensioll ofordillar.1, illdividlial or
filmi1j) passport 10.00
8. Requests of (Iriver's licence
ei)inilial request (for each licence cluss) 30.00
h)renewal (fi)i- each licence class) 15.00
c)duplicale due to loss or delerioralion (fin- cach chiss oflicelice)
(I)change qfadch-ess 5.00
9. Re(picsis in relaliO17 wilh the Regisler ol'Auloinotive Vehicles.
ci)inilial registration 10.00


b) assignment 30.00
c) re-registration 10.00
d) change of licence plate, of circulation permit, o of both 10.00
e) duplicate due to loss or deterioration of circulation permit 15.00
f) duplicate due to loss or deterioration of licence plate 15.00
g) any other request not previously burdened 5.00 10. Requests of firearm licences (for each firearm)
a) initial request 10.00
b) renewal 10.00
c) duplicate 10.00
11. Actions related with the General Law of Dwellings, and documents
relative to urban buildings or real estate.
a) duplicate through literal certificate of the Resolution-Title or Contract-Title on the property of the dwelling 15.00
b) certificates for:
Declarations under Oath concerning property titles issued 5.00
certificates of gratuitous use of rooms 5.00
c) request of purchase-sale authorization or donation of dwellings or
real estate 5.00
d) certificates of documents from the basic proceedings of
resolutions 5.00
contracts granting dwellings 5.00
other docIumnents 5.00
e) certificates of
registries of dominion of land parcels 5.00
(documents which appear in proceedings of former proprietors 5.00
certificates of total payment of mortgages 5.00
other documents appearing in. the mortgage proceedings 5.00
f) duplicates of the collection vouchers 5.00
g) other procedures in relation with the dwelling:
barter of urban buildings (to be paid by each one of the interested
parties) 20.00
assignment of rights over urban dwellings 10.00
law suits 10.00
division of dwellings 10.00
acknowledgments of rights over urban dwellings 10.00


any request or writing to initiate a case of claim of rights or
fulfilhnent of obligations concerning dwellings or real estate 10.00
h) request of special permit to celebrate lease contracts qfdwellings or
rooms in geographical zones assigned for tourism, for each lease
contract 40. 00
i) Register on the Property of Dwellings and real estate
registration 30.00
literal certificate of registration 20.00
any other certificate or document issued by the Regisf'er 5.00
12. In relation with the registers of Ownership, Mercantile Societies. ships
and others.
a) request of registration 40. 00
b) request and issue of certificate of registration 30.00
c) writings to present other documents 20.00
13. Legalization of firms at the Ministry of Foreign Relations.
a) documents which are to cause legal effect outside the national territorv:
documents regarding studies, notarial documents and judicial
sentences 40.00
other official documents 20.00
b) official documents which are to cause legal ejfict within the national territory, granted before Cuban diplomatic or consular off'cials, or certificates legalized by them 20.00
c) Documents which are to have legal effect within the national territory, granted before Cuban diplomatic or consular officials, or certified or legalized by then 20.00 14. Voluntary insurance policies.
a) subscription 5. 00
b) renewal 5.00
15. Duplicates, by means of certificates, of payments made to the State
Budget for the loss or misplacement of the original document 5.00
16. Writings of demand, contesting and appeals and reappeals presented
to court in civil or administrative matters, except to obtain aliniony1 and
those presented by the state entities 10.00
17. Actions undertaken before the harbor authorities:
a) certificates qf entrance and departure of foreign vessel, except those
subject to charter contracts in their different forms 35.00


b) certificates and legalizations of documents issued to national or fbreign private persons, related to navigation and to the vessel 5.00
c) certificate of assignment of domain of private vessels of nationals or
foreigners 55. 00
d) certificate of registration in mariner's register of private vessels,
national or foreign 25.00
e) certificate updating registration of private vessels, national or fo.breign 15.00
f) permits for construction of vessels by private persons, national or
foreign 55.00
g)permits for repairing small vessels by private persons, national or
foreign 25.00
h) permits for moving without navigation private vessels of nationals or
foreigners 15.00
18. Certificate assessing a tax 5.00 19. Technical opinion, issued upon request of private persons by the
Arquitecture and Urbanism Divisions of the municipal organs of the
People's Power 5.00
20. Licences for the construction of dwellings issued to private persons by the Arquitecture and Urbanism Divisions of the municipal
organs of People's Power:
a) to enlarge, remodell or construct up to 60 square meters 10.00
b) to enlarge or construct more than 60 square meters 15.00
c) permits for complementary constructions 5.00
21. Licences and titles issued, re-issued or renewed by the Ministry of
a) licences for amateur radio stations 10.00
b) capability certificates for radio amateurs 5.00
c) radiotelegrapher certificates 10.00
d) radiotelephone operator certificates 5.00
22. Documents related with migratory actions, payable in free convertible
a) certificates of migratory movements 15.00
b) requests (f identity cards for foreigners or persons without citizenship
initial delivery 10.00
because of deterioration 10.00


because of loss or misplacement:
the first time 20.00 further losses 30.00
c) changes in the migratory classification
of any category to permanent residents 40.00
d) Request of:
permit to reside abroad 80.00
permit for immigration 20.00
permit to travel abroad for private i/atters 50. 00
e) certificates of extension and registration of pern/anence:
extension of permits to travel abroad, aid of permits to reside
abroad 15. 00
extension of permits granted to emigrate which have expired 10.00 extension of permits for immigration and permits to travel to Cuba
extension of permanence (foreigners) 25.00
f) request of visa (private matters) 25.00
g) certificates of citizenship or alienship 20.00
17) actions regardig citizenship
adoption 20.00
loss 75.00
recovery 40.00
23. Certificates issued by the Register of Contributors 10.00 24. Certificates issued by the Register of Land Tenancy of the Ministry Qf
Agriculture 5.00
25. Documents related with the Ministry of Armed Forces
documents related with the Military Register:
certificate concerning participation in the military active service 5.00 certificate accrediting the situation qf the citizen with regard to the
1/ilitary service 5. 00
26. Documents related with Medals and Distinctions
duplicate of certificate of 1/edals 5.00
27. Documents related with the Ministry of Basic Idustrv
request of miining concessions 30.00
28. Request of duplicate of Rationing Card 15.00 29. Requests to court of literal copies of penalty semte/ices
a) each page of certificate 5.00



0 Am-


Coleccion Jurdica




OD Co py I i,-, t I I

CJumira de Comci-cio de la Rep6blica de Cuba Direcci(111.1111-fdica

La CArnara de Comercio de la Rep6blica de Cuba, en cumplimiento de uno de sus objetivos promocionales, una vez mds auspicia la edici6n y divulgaci6n de documents e instruments legalese de especial interns para las relaciones econ6micas internacionales de nuestro pafs. Conscience de su importance y virtualidad, la Cdmara de Com&rcio de la Rep6blica de Cuba present en esta oportunidad la Ley No. 73 del Sisterna Tributario, cuyo objeto principal es perfeccionar ]a legislaci6n y prdctica tributaries, y armonizar el cisterna tributario con otros passes del mundo, asf corno adecuar el cisterna de ingress al Presupuesto del Estado a las actuales exigencies del desarrollo econ6mico y social del pafs.

La Habana, septiernbre de 1997

RICARDO ALARCON -DE QUESADA, president de ]a Asamblea Nacional del Poder Popular de la Rep6blica de Cuba.
HAGO SABER: Que lit Asamblea Nacional del Poder Popular de la Rep6blica de Cuba, en SLI ses]6n del dfa 4 de agosto de 1994, correspondent al mercer period ordinario de sessions de la Cuarta Legislatura, ha
aprobado 10 SigUiente:
POR CUANTO: La Asarnblea Nacional del Poder Popular en su Primera
Sesi6n Extraordinaria correspondent a la Cuarta Legislatura celebrada los dfas I y 2 de inayo de 1994; acord6 encomendar al Gobierno la adopci6n de medidas tendientes al sanearniento financiero que require
el pafs para su recuperaci6n econ6mica.
POR CUANTO: Entre las medidas valoradas se considet-6 ]a implantaci6n
cTradual de Lin nuevo sistema tributario integral, que tenga en cuenta los elernentos indispensable de justicia social, a los effects de protege a las capas de i-nds ba.fos ingress, estiML[le el trabajo y ]a producci6n, y
contribilya a la disrninLIC16n del excess de liquidez.
POR CUANTO: ES Una necesidad crear paulatinamente una conciencla tribUtaria en nuestra poblac16n, que permit comprender el pago de tributes al Estado corno parte de Lin deber social para cutrir los gastos en que este
inCUrre con el fin de satisfacer los requerimientos de la sociedad.
POR CUANTO: La le-islaci6n tributaria-vicrente no responded a las actuales
necesidades del pais, por lo que reSLIlta necesario establecer de fornia gradual y con [a flexibilidad requerida las disposiciones fiscales por las
CLiales se establezca el nuevo cisterna tributario.
POR TANTO: La Asamblea Nacional del Poder Popular, en uso de las
atribuciones que le confiere el inciso b) del Artfculo 75 de la
Constituci6n de la Reptiblica de Cuba, acuerda dictar la siguiente:

Disposiciones Generales
ARTICULO I.- Esta Ley tiene por obJeto establecer tributes y los principios
oenerales sobre los cuales se SLIstentard el cisterna tributario de la
Rep(iblica de Cuba qUe por la presented se dispose.


ARTICULO 2.- El sistenia tributano estara conformado por impuestos, tasas
y contribucilolies.
ARTICULO 3.- Los trIbLItOS lian de establecerse basaclos en los principlos
de -eneraliclad y eqUiclad de la carga tribUtaria, en correspondence con
la capacidad econ6mica de las personas obligaclas a satisfacerlos.
ARTICULO 4.- Los ti-IbLItO.S acleni s de ser medIOS PM- I I-MILiclar ing,-resos,
han de COIIStitUill- III.StRimentos de la political econ6mica general y
responder a las exigenclas del clesarrollo econ6mico-social del paf.,,. ARTICULO 5.- Los tribUtOS, CUalesqUiera CILIC sean SLI natUraleza y cai-Jicter
se regirall por:
a) la presented Ley;
b)otras leyes que establezcan trIbUtOS specifics;
C) SLIs disposiciones complernentarlas y cleimis regulaclones tribUtarfas
clue cliche el Ministerio de Finanzas y Preclos, al arnparo de las
f ICLI[tacles otoq-aclas en ellas.
ARTICULO 6.- Son sLuctos del sistenia tribLIMHO y qUedan obligaclos a
trIbUtar, se-On lo dispuesto por la presented Ley:
a) las personas naftll- IleS y Pi-fdicas de naclonaliclad CLIbana, y
b) las personas naturals o jurfclicas extran-ieras, en CLImplimiento de una
obliaaci6ii tribLIMI-m generada en el terntorlo de la Rep6blica de CUba. ARTICULO 7.- Se considering de fuente CUbana las rentals provementes de
activiclacles desarrollaclas, bienes SitUaclos o dereclIOS Utilizados
econ6micaniente en la Rep6blIca de CUba.
ARTICULO 8- Los SLI'etOS obligaclos al pao de los tributes cleberill
hiscri 1-se en el Rc-istro de ContrIbLIYCIIteS qUe coi
'bii -responda a SLI
cloillicillo fiscal.
ARTICULO 9.- Los contribuyentes. retentores y responsible, efectLIM-611 Cl
pa( 7 ;o dc los tributes en las agencies bancarias con-csponclientes I SLIS domicillos fiscales o en las oficiiias liabilitaclas al effect. mediate el
model de lIqUIdaci6n v pago qLIC corresponcla.
ARTICULO 10.- El sistema tributario en SLI aplicacl6n tundra en cuenta los
ICUerclos y normal generals qUe se driven de comproillisos inteniaclonales qUe SLISCIAINI Cl Estado CLibano, tanto bilaterales como MUltilaterales. ARTICULO I I.- Para los fines de la presented Ley y dernzis leyes tributaries,
SiIIVO ClUe expresamente se establemi lo contrario, se entenderd por:


a) Tribl-ItO, la prestael6n peCUIIIarIa qUe el Estado exige, por impeno de la ley,
coil el ob.letivo de ohtener recursos para el CI-1111plimiento de SLIS fines.
Los tribUtOS PLieden consistir en l1nPUeStOS, tasas y contributions. b) 1111PLICStO, el tribUto exigido al oblTado a SLI Pago, sill contraprestaz:1
cl6n especifica coil el fill de satisfacer necesidades socials.
c) Tasa, el trIbUtO por el CLial el obll,-ado a su Pago recipe Una
contraprestac16n de servicio o actividad por parte del Estado.
d) ContrIbUCi6n, el ti-IbUtO para un destiny especifico, determinado, qUe
heneficia direct o indirectarnente al obligado a su pago.
e) Base Imponible, el imported de la valoracl6n del acto, negoclo 'uridi
actividad o macynitudes aravadas por el trIbUtO, sobre la CLial se aplica
el tipo linpositivo.
Tipo hilpositivo, la cantidad qUe se aplica a la base imponible para determiner el imported del tribUtO, los cuales PLIeden ser en tanto por
clients o n6meros enters o deciniales.
g)Persona natUral, la persona ffsica coil capacidad Para ser st-Vto de
derechos y obligaclones tributaries.
1OPersona jUridica, las ernpresas estatales, cooperatives, organizations
socials. polfticas y de masas, sociedades civiles y mercantile, asociaclones, ol-anizaciones, fundaclones y demas enticlades con
'dad *eto de derechos y obligaclones trIbUtarias.
capaci Pal-a SCI- SLIJ
I) Conti-IbUVelltC. la persona natul-al 0 _1UrfdIca. al qLIC la ley impose la
obligaci6n de H-1111-1tal-.
Retentor, lit Persona natural 0 jUrfdica qUe POI- SUS functions o raz6n de SLI actividad, oficio o profesi6n, se encuentra obligada a retener el imported de un *1111PLIeStO, tasa o contrIbLICi6n Pal-a SLI posterior liqUiclacl6n e 1II(Treso.
Es responsible director de la obli,-aci6ii tribUtaria y Ulla vez efectUada la retencl6n, es el 6nico obligado al ingreso de la cantidad retenida y responded ante el contrib uyente por [as retenclones efectuadas indebidamente o en excess y ante el Estado por la no llqUIdacI6n del
ii-nPLICStO, tasa o coil tri bLIC l6n, en el tienipo y forma establecida,
k) Responsible, el (11-le sill tener el car cter de contribUyente III de
retentor, debe por disposici6n express de la ley, CUmplir las
obliuaciones ati-lbuiclas a estos.


1) Exenci6n, el beneficio qUe consiste en liberal de la obligaci6n del
pago de Lin tribUto deteri-ninado.
rn)Bonificaci6n, el beneficio consistent en la disminLIci6n del tipo
impositivo a los effects del palgo de Lin tribute determinado.
n)Administraci6n Tributaria, es la persona juridica pOblica encargada
de la recaudac16n, control, fiscalizaci6n y cobranza de los tributes.
o)Registro de Contribuyentes, libros, CUadernos o soportes niagn6ticos
que obran en la Administraci6n Tributaria, en el que se inscribed
todos los suietos obligados al pago por una ley tribLitaria.
p)Afio Fiscal, cornprenderd Lin perfodo de doce meses que puede
coincidir o no con el afio natUral. El primer afio fiscal, ser el perfodo que cornienza a partir de ]a feclia en que el sujeto queda obligado a
contribUir y finalize en el cierre del ejerciclo econ6mico.
q) Declarac16ii JUrada, es el documents mediate el CUal se hace la
determinaci6n de la deuda tributaria por el contribuyente, qUien queda obligado con el contenido y exactitUd de los datos consignados en ella y puede ser sanclonado conforine a derecho si la present con
i nexactitUd, incornpleta o fraudulent.
r) Establecimiento permanent, es CLialquier ILIgar de ne-ocios en el qUe
se desarrollen parcial o totalmente, actividades empresariales, rnercantiles, industrials y de explorac16ii o extraccl6n de recursos minerals. Se engender tambi6n corno establecirnientos perillanentes
las SLICUrsales y las oficinas.
De los Irnpuestos
DEL IMPUESTO SOME UTILIDADES ARTICULO 12.- Se establece Lin impuesto sobre utilidades a que est6n
obligadas ]as personas juridicas, CLibanas o extran.jeras, CLIalquiera. que sea SLI forina de organization o r6gimen de propiedad, que se decliquen en el territorio national al e-jercicio de actividades commercials, indt-Istriales, conStI'LICtivas, financiers, agropecuarias, pesqueras, de servicios, inineras o extractivas en general y CLialesqUiera otras de carActer ILICrativo.


Las personas jurfdic"as cubanas estAn obligadas al pago de este impuesto por todas sus utilidades, cualquiera que sea el pafs de origin de las rnisrnas y las personas jurfdicas extraRieras por las utilidades obtenidas
en el territorio national.
Las utilidades obteniclas y gravadas en el extranjero por I'as personas jUrfdicas cubanas, se deducirdn segdn las normal establecidas a tales effects. ARTICULO 13.- Se entenderd que una persona juridica estd gravada con
Cl irnpUesto sobre utilidades siempre que tenga en la RepLiblica de Cuba establecirmento permanent, local f1jo de ne-ocios o representac16n para
contratar en nombre y por cuenta de su empress.
ARTICULO 14.- Los SUjetos a que se refieren los Artfculos 12 y 13 pagardn
el irnpuesto aplicando Lin tipo impositivo del treinta y cinco por ciento
(35%) sobre SU Litilidad neta imponible.
ARTICULO 15.- CLiando por las characteristics que revista la forma de
organization de la persona jurfdica no sea possible la determinaci6n de rnanera fehaciente y a plena satisfacci6n de las utilidades netas obtenidas, para el calculo del impuesto sobre utilidad neta establecido en la presented Ley, el Ministro de Finanzas y Precios determined en este caso que diclia persona 'Urfdica pa-Ue Lin impuesto sobre ingress brutes
establecera los indices qUe resulted applicable.
ARTICULO 16.- El pago del IMPLIeStO sobre utilidades se efectuard
rnediante la presentaci6n de [a declaraci6n jurada en la agencia bancaria correspondent al dornicilio del contribuyente o en la oficina habilitada al effect, dentro del trii-nestre siguiente al vencimiento del perfodo impositivo.
Las personas JL[rfdicas SLI.jetos de este irnpuesto realizardn pagos Oarciales dentro del t6rmino que se establezca, 'sobre la utilidad neta imponible.
Al final del afic, fiscal se deberd practicar ]a liqUidaci6n y pago del
ARTICULO 17.- Se establece Lin *irnpuesto que grava los ingress a las
personas naturals.
Son SLIjetos de este irnpUesto las personas naturals cubanas por todos SLIS Ingresos cualqUiera sea el pafs de origin de los mismos y las extranjeras que peri-nanezcan por i-nds de clento ochenta (180) dias en territorio
national, dentro de un rnismo afio fiscal.


El pago cle este '1111PLIeStO se efeCtUara, seaCin el caso, en nionecla national
o en divisas'
ARTICULO 18.- Se establece corno priticipio general IrrenLinciable que
todos IOS ingreSOS, inClUido el salario, en proporciones asociadas a SLI
CLIantfa, SOII SLIsceptibles de *1111PLiesto.
A los effects esl)ecft'lcos de esta ley la base imponible se constItUye Con
IOS Si"LlIenteS IIICII'Csos:
a) rendlimentos de activiclacles mercantile: los ingress que se obtengan
con el traba jo personal y el de SLI familiar o personal asalariado en los casos qUe procedan. IIICILIye las actividades del traba.10 por CLIenta propla y del desarrollo de activiclacles intellectuals, artisticas y niaIlUales o fisicas en general, ya sean de creaci6n, reprodUCC16n, interpretacl6n, aplicacl6ii de conocirnientos y habilidades;
b)rendirnientos del capital: los ingress obteniclos por dividenclos y participaciones CIC UtIlIclades de ernpresas, asf corno por arrenclarniento
cle bienes niticbIcs e InInUebles de SU propieclad o poses]6n-,
C) CLIando se tratare cle ingress en monecla librernente convertible inCILIYCIICIO los provenientes de salarlos y jUbilaciones: y
d)oti-as fUentes, no clescritas anteriorinente que (Teneren ingress, en
efectivo o en esl)ccle, al obligado a trIbUtar dicho impuesto.
ARTICULO 19.- No estaran gravaclos por el IIYIPUesto sobre los ingress
a) las reinesas de ayUcla familiar que se reciban del exterior;
b) las retribLICIones cle los funclonarios cliploinaticos y consulates
extranjeros acreditaclos en la Rep6blica de CUba, percibiclos de SLIS goblel-110S I-eS])CCIIVOS, CUando exist reciprocidad en el tratarniento a IOS I'MIC1011,11-los cliploindticos y consulates CUbanos radicaclos en
clichos pafscs:
c) las retribLIC1011CS percibiclas POI- IOS fUnCionarios extranjeros representantes de organisms internacionales de los qUe la Repciblica de CUba
forma parte: N
cl) las clonaciones realizaclas al Estado CLIbanO o a illStitLICiones no
ARTICULO 20.- Los SLI.Ietos del irnpUesto sobre los ingress personals,
ClUedan obligaclos a presenter una Declarac16n JUracla de Ingresos, percibiclos clUran[C Cilda ZIFIO, eXCCPtUando los casos qUe lo liqUiden y
paguen por retcilci6n.


DEL UNIPUE.STO SOBRE LAS VENTS ARTICULO 21.- Se estableCC Lill Iml)Liesto sobre los bienes destinados al
LISO y C011SUrno qLlC sean objeto de compraventa, Importados o prodLlCldos. total 0 PM-CM1111ente ell CLiba, -ravdndose por Una sola vez.
Este iMPLIeStO SUStitUil-Li, C11 PM-te, ill WtUal Imptiesto de Cll-CLdacl6n. ARTICULO 22.- Son SLI.jetos del illIPLIeStO los importaclores. prodtlcto es o
distribUiclores de los blenes gravaclos por el nilsillo.
ARTICULO 23.- Se except6an de este 11TIPLIeStO los blenes de conSLII-no qUe
COllStitLlyMl 11111teria prima para la 111CILlstria 0 CLIando se clestinen a la
ARTICULO 24.- Se eSMhICCC Lill lrnl)LleStO I los blends clestinaclos 11 LISO
Y C011SUino qLIC se cleterminen, except CLiando SLI fin sea la exportacl6n,
(11' I\Idndose 1)01- LIMI SOI;l vez dentro del territorio national.
Este '1111PLIeStO SUStitl.lil- i. U111do al 1111PLiesto sohre las Ventas, al actual
11111)LIesto de Cil-Cl-llaci6n.
ARTICULO 25.- Son SLI.Mos de este 1111PLIeStO los prodUCtores, importadores y distribUldores cle hicnes gravados por el mismo, segOn reSLl1te iflas
convenient y zi*ust inclose a lo regulado en el art(culo anterior.
ARTICULO 26.- Son blenes -ravaclos poir este Impuesto las bebiclas alcoh6licas, cigarros, tabacos. conibListible, Vell(CUIOS Mitomotores, effects clectrodom6sticos y articulos suntuarios.
ARTICULO 27.- SC CStl[)ICCC Lill ill1l)Lle'sto sobre los servicios pfiblicos
telct 6111cos, Cal-) leul-Jl h Cos y radlotelcgi-Jificos, de clectricidad, apia, transport, gastron6micos, de alo"anilento y recreaci6n, asf Como de
otros seivlc]OS (ILIC SC I)I-CStell ell Cl tCl-l-itol-lo naclonal.
las personas mItUl-ales
ARTICULO 28.- Son SL[Jetos de este 1111)Uesto
jUrfdicas qLIC [)I-CStCl1 los serviclos gravaclos con este illipl-lesto.
ARTICULO 29.- Se establece Lin 11111)UeStO sobre lit propieclad de las vivienclas. solares yermos. fincas r6sticas v embarcaciones. a qUe estar in


obligadas las personas natUrales y jUrfd1cas, CUbanas o extranjeras, propletarias o poseedoras de dichos bleneS, Ublcados en el territorial
ARTICULO 30.- Se estableCe Lin illIPLIeStO sobre la propledad o posesi6n
de las tierras ociosas que, injI.I.Stificadarnente, no se explotan, a que est n obligadas las personas natUrales y _1Llrfdlcas sill per iLlicio de la ap1lcacl6n de la IeAilslacl6n especial qUe regUla las sanctions por el
abandon necyli-ente de la tierra o su deficient aprovecharniento.
ARTICULO 31.- Los SLl.1et0S menclonados en los Artfculos 29 y 30, tributardn anualmente, a partir de las reglas de valoracion qLie se establemin por el Ministro de Finanzas y Preclos. oido el parecer de los organisms que correspondent, para detern-linar las bases imporlibles de dicho 1111PLiesto y los tipos impositivos qUe, inCILlyendo las exenclones y bonificaclones, procedan.
ARTICULO 32.- Se establece Lin iMpUesto qLie grava la propledad o posesi6n de vehfCLl10S CIC motor y de tracci6n animal destinados al transported
ARTICULO 33.- Este il11j)Uesto se pagard allLialmente, por el propietario o
poseedor, en la fecha qLle establezca el Ministerio de Finanzas y Precios y aplicando los tipos Impositivos qUe Se relacionan en el Anexo no. I que
acomparia a esta Ley.
ARTICULO 34.- Se establece Lin inipuesto que grava las transmissions de
blenes 11111ILiebles y blenes muebles SLI.Jetos a registry p6blico o escritura
notarial, derechos, adjudicaciones, donaciones y herencias. ARTICULO 35.- Sol] SLI.jetos de este '1111PLiesto:
a) los adjUdicatorios de bienes y derechos de cualqLlier clase-,
b) los donatorios. le-atorlos y herederos de cualquier clase de bienes.
c) los permutantes;
d) los ceslonarios de derechos; y
e) cualqL[iCl- Otl-0 SLyeto (ILle realize o intervenga en actos 0 contracts

ARTICULO 36.- Son actos y Contratos aravados por este '1111PLIeStO:
it) las transmisiones" de domino sobre blends InimlebleS, Imlebles o de
CLlalqLllel- otro dereclio sobre estos, qUe se realicen por dOCUlflento
b) la ad.'Lidicaci6ii para el pago de las deLidas;
c) las ad jUdIcaclones de participaciones, qLIC se verifiquen al disolverse
la COIIILlnidad matrimonial de bienes,
(1) kIS I)CI-111LItas de vlvlendas; y
c) la transmisl6n Lie hiciles y derechos de toda clase a tftLilo de herencia,
legado o donacl6n.
ARTICULO 37- El tipo inipositivo para los actos v contracts referidos ell
los inclsos a) y b) del articulo anterior serd del cuatro por ciento (4c1)
sobre el valor del blen o derecho qUe se adqUiera.
ARTICULO 38.- El t1po imposition para las permutes serd del dos por
clento (217c) sobre el valor del blen qUe adqUiera cada permutante.
ARTICULO 39.- Las ad'Ud*cac' se hagail los c6nyuges por
j I iones qLIC
extincl6il del inatrinionio. tanto por fallecin-liento o declarac16n de l)l-CSLlncl6n de inueric, por divorclo o I-eSI-Iltante del reconocimiento del
matrinionlo no formalizado. pagarzin el 1.1110 POI- ClentO (1(7c).
ARTICULO 40.- Las a(I'Lldicaciones por herenclas, legados. rne oras o donacl6n de CLIal(Illiff clase de blen o derecho, sirviendo de base la parte aliCl.lota qUe correspond it cada heredero, tribl-Itardn conform a las escalas qUe se relacionan ell el Anexo no. 2 qLle aconipafia a esta Ley.
DEL INIPUESTO SOBRE DOCUNIENTOS ARTICULO 41.- Se establece Lin illIpLiesto sobre dOCI-Imentos, qUe se pa(Tal'd, niediante la l'i I I
jac16n de sells del timbre.
ARTICULO 42.- Son sti.letos de este 1111I)LIeStO las personas natUrales 0 JI-1ridicas. qLle solicitcil ti ohten-an dOCLI111CIltOS gravados coil este 11TIPLiesto. ARTICULO 43.- Los sells del timbre, inediante los ctiales se pagarzi este
imptlesto. Se I-Ijal-Jill Cil cl docillnento bravado v se cancelardn ell la OPOI-tLlnidad qLIC Se CStahlCZCa IC12ZI1111CIlte.
ARTICULO 44.- El illiptlesto ell CLICS6611 tended las bases imponibles y los
tipos de -l'aVaillelICS (ILIC SC relaclonan ell el Anexo no. 3 ClUe acompaCla a esta Ley, los cuales podrdn set- modificados o Incilliclos nuevos
CIOCL[illelltOS I)Ol- Cl Ministro de Finanzas y Precios.

ARTICULO 45.- So establece un h-npuesto por !a utilizaci6n de la Mena
de trabajo asalariada. quo pagardn todas aqLWI!as personas naturals y
Juridicas, CUbanas o extranjeras.
ARTICULO 4K La base irnponible de este inipuesto lo constituye la
totalidad de los salalios. sueldos, gratlicaciones y delflaS relill.1ner,160nes que IOS SU.jetos del ilflpLiesto pa"Llen a stis traba adores.
ARTICULO 47.- El tipo imposidvo do eme impuesto es del veindeinco polciento (2501) y so aplical-A a !a base CILIC se refiere of articulo anterior. ARTICULO 48.- Las personas jurfdicas que sean o act6en corno empleadoras
de Mena de tmba jo. seran consideradils retentores de este impmsto.
ARTICULO 49.- Cuando !as personas jurNicas dernuestren feliacienternente
y a satisfacci6n del Minktro de Finanzas y Precios qUe el pago de este impuemo, despu6s de C1.1111pliclas !as dernAs obligaciones tribUtarias estableciAN en esta Ley, hace que los resultados de SLI gesti6n en el aho fiscal se reviertan negativanientc, el referido Ministro queda faCUltado para conceder !as exenciones o boni6caciones quo asf so requieran.
ARTICULO 50.- So eStableCe Ull impuesto P01- III Utilizaci6n o explotaci6l]
de los recursos mauralus y para la protecci6n del medio an-lbiente.
ARTICULO 51 Son suptos de este irnpuesto !as personas naturals
o jurfdicas, cubmms o extranjeras, qUe Utilicen o se relacionen de cuant.lier mantra con A uso y explotaci6n de Un reCLII'SO natUral
ell el territorio liacional.
ARTICULO 52.- Se NcWta al 24inistro do Finanzas y Precios para
establecer Ws bases imoonibles y procedirnientos para el pago do C.StC illIpLiesto. asi conio para conceder las exenciones y bollificaciones pertinentes; ofdo el parecer del NAnistro de Ciencia,
Tecnologfa y Medio Ambiente.


De las Contribuciones
ARTICULO 53- Se cstabICCe 1,111a contr1hLICi6il it la Sel-ILlridad social it la
CLIal estaran ohligadas todas las cilticlades CIU, Crripleell a los
heneficlarlos del r ,,imcil de la SCULIrldad social.
ARTICULO 54.- Los tlpos impositivos de esta C0110-11DLIC16n seriin los qUe
anualmente se deternifflen ell la Ley CICI Pl-CSLlpuesto del Estado, v se CalCUlill-All sohre la base de los salal-10S. SLIeldos, jorilales 0 CLlaIqLllelotra forma de I-eti-ibLIC16ii al traha'o devengada por los trilhajadores de
las crindades (]Ue enipleen o Litillcen personal asalarlado.
ARTICULO 55.- El pago Cie esta contrihLIC16n se efeCtUal-d P01- IOS SLI j etos de
eSta, SCITLill Cl procedirmento qUe establczca el Ministerio de Fmanzas y
ARTICULO 56.- Se establece ell 1)1-1]lCilliO Ll1la contribl-IC16n especial de los
trahi6adorcs heneficlarlos dc la SCOUrldad Social.
La hase lmpoillblc y los tipos iilll)ositivos de eSta C0111[61)LIC1611 SOI-Lill c,,tii[)Iccldos por lit legislaci6n especial CILIC SON-C CSta materla se dicte.
De las Tasas
ARTICULO 57.- Sc estah[CCC Ulla taSa por pea je, it CLIYO IMIM, ell 111011CCIa
naclonal o ell divisas. esuin oblilgados tOCIOS a(ILlellOS condLiCtores, ctihanos o extran.1cros, Cie vehiculos de motor de trallsporte terrestre que
Cil-CLIlell por los tramos de carretera gravados por este tribUtO.
ARTICULO 58.- 11-11 Nfinistro de Finarizas y Prcclos establecerd ell coordinaci6n con el NIlilistro de TranSI)Ol-tC [it CLIallthl (IC la taSil 1)01- I)Cil.je los tramos Cie carrcteras gravados. asf como el procedirmento para el
pago de esta tasa.
ARTICULO 59.- El pago de esta t;tsa SC CfeCttliffii ell IOS ILI-al-CS habilitaCIOS
it estos efectos v ell ]it l'orilla qLIC estahIczca el Mlillstro de Fillaliza." N,


DE AEROPUERTOS A PASAJEROS ARTICULO 60.- Se estableCe Una tasa 1)01- IZI Lltllizacl6n de los serviclos e
instalaclones de IOS Iel-Opl-lertos nacionales habilitaclos para el tralisporte
aereo international cle pasajeros.
ARTICULO 61.- El pago de esta tasa se hara d I rectame lite por los pasajeros
de vuelos internacionales id salli- clescle Lill ael-OPLIci-to naclonal it otro
extraiijero, en monecla libremente convertible.
ARTICULO 62.- La Ulantia de ]a tasa por cada pasajero y el procedirmento
para SLI pago ser6n establecidos por el Ministerio de Finanzas y Preclos, ofdo el parecer del IIIStitLito de Ael-011LILitica Civil de CLiba y de otros organisms vinculaclos al transit a reo international de nuestro pais. ARTICULO 63.- Se exime del pago de la citada tasa a los pasajeros que
no sahnin del recinto del ael-OPLICI-tO y IOS (11-le partan del territorio national desPL16S de LIMI arribacla forzosa de la aeronave qUe los hava
trafdo al territorial national.
ARTICULO 64.- Se estableCC Una tasa por la utilizacl6n de bienes pati-11110nlo del mUlliCipiO y clemas bienes SitUaclos dentro de la demarcacl6n 111LIllicipal. para WILHICios o propagalicla commercial en los espaclos p6blicos o privaclos con proveccl6n p6blica, pagadera en monecla naciolial o en
cllvis ls.
El patrinionio municipal, it los effects de la presented Ley, Se COllStitLlye por el conjunto cle hienes ba jo IZI ILH-1sd1cci6n del Lobierno MI-11116pal Y aquellos de LISO C0111611 o expresamente clestinaclos it satisfacer una
clemanda de cai-Jicter p6blico.
ARTICULO 65.- Son SLI*etos del tribute consignado en el articulo antel-101%
toclas las personas 11,11[1.11-Aes 0 .11.1ri"clicas, cubanas o extrall.jeras. qLIC Sitt-lell places, afiches, articles, r6tUlos, villas pUblicluirlas y clei-nds ailLincios o clementos similares. con flnes de propaganda y pLiblicidad commercial. ARTICULO 66.- La radlacl6n de IOS aIlLilICIOS pUblicitarios dentro de la
denlarcacl6n IntilliCil),11 1-CCILICrit-Ji de la aprohacl6n por los orgallisillOs j)CFtillClltCS Y ell C,1SO CIC 110 Set- 1111 hien del P 10-il"1101liO 1111-11liCipal.


requerird aderrids [a de 61 o los administrators, gerentes, representatives
o propietarios del i-nisino.
UNICA: Hasta tanto entire en vigor los tributes que por la presented Ley se
establecen, se mantendr6n vigentes los actualmente establecidos.
PRIMERA: Lo diSpLiesto en la presented Ley entrard en vigor, de la forma
a) El Impuesto sobre los Ingresos Personales, sobre Documentos y las
Tasas por la Radiacl6n de Anunclos y Propaganda Comercial y por la Prestacl6n de los Servicios de Aeropuertos a Pasajeros entrar6n en
vigor a partir del I de octubre de 1994.
b)Los Impuestos sobre los Servicios P6blicos, la Propiedad o Posesi6n
de Deterrmnados Blenes, el Transporte Terrestre, la Transrms16n de Bienes y Herencias y la Tasa por Pe kje entrardn en vigor en 1995.
c) El IrripLiesto por la Explotacl6n y Utilizac]6n de los Recursos Naturales
y para la Conservacl6n del Medio An-iblente entrard en vigor en 1995.
d)La ContribLIC16n a la Se"Uridad Social, except lo referido al Artfculo
56 de la presented Ley entrara en vlgor el I de enero de 1995.
e) El IMPLiesto por la Utillzacl6n de la FLierza de Trabajo y el Impuesto
sobre Utilidades conienzardri a aplicarse en forma paulatina a las personas jurfdicas, a partir de la entrada en vigor de esta Ley, SUStitLlyendo progresivamente al sisterna tribUtario que actualmente las regular.
f) El Imptiesto sobre las Ventas y el IMPLiesto Especial a productOS SUStitLHI-Lin, CLIando las condiclones econ6rnicas asf lo aconsejen, al I[-npLiesto de Cli-CLIlacl6n actUal.
SEGUNDA: Se eXCIL[ye de lo dispuesto 'por la presented Ley a IOS SUjetos
del Decreto-Ley No. 50, Sobre asoclac16n econ6rn1ca entre entidades CUbanas y extranieras, de 15 de febrero de 1982, quienes continuardn
rigi6ndose por el antes citado texto legal.
TERCERA: Los tipos irnpositivos qUe se establecen para cada iMpLiesto en
la presented Ley, podran inodificarse en base a acuerdos suscritos o garantizados por el Estado cubano, en el caso de actividades que se desarrollen de forma conjUnta por pe--sonas juridicas cubanas y extranjeras qUe inVOILIcren blenes sefialados o derechos utilizados econ6micarriente en terceros passes tenlendo en cuenta lo expresado en el


Ai-(fCLIIO 10 de esta propia Ley y Clue no se recogen en el Decreto-Ley
50 de 15 C]Cfebrero cle 1982.
Ell el caso de sectors en los Clue COFICLIH-a la explotacl6n de reCLll-SOS I'lati-11-aleS, renovabIcs o no, podrJ aLlmentarse el tlpo impositivo, del illIPLIeStO sobf-e Utilidades, por decision del Conilt6 E.JeCLItivo del Conse.10 de Mlillstros. Eli este caso el t1po impositivo podrd clevarse haSta Lill
cilicuenta por ciento (50%) se,,6n el I-eCUrso nIltUral de, que se trate. CUARTA: El SCCtOl- 11,11-0peCLiai-io dlSfl-Lltal-Ii Cie Lin regimen especial trlbLltario, coil las caracterfsticas SigUientes:
a) Las Cooperativas Lie ProdLICC16n A 11-()PeUlal-la, las Unidades Basicas
Cie ProdLIC6611 COOpffatlVa, los ALl-iCLlItOl-eS PcqL[CFos v las Ulildadcs Estatales Lie PI-OCILICC16ii Agropectlaria, eStZill eXCILliClos de pagar el il)IPLICStO pOl- III utilizacl6n de III I'Llerza de trabaJo, en los casos de SLIS nilembros pernianentes y contratados afflorizados y CStUdlantes. Por III I'Llerza de traba io movilizada en apovo a estas entidades pa,,ar n el referido impuesto coil arreglo It las disposiciones qLle establezca el
Ministerlo de Finarizas y Preclos a estos effects.
b)Las Cooperativas de ProdUCC16n A'D-OpeCUarla y las Unidades Basicas
de Producci6n Cooperativa de menores inuresos estaran exentas del pago del lilipuesto sobre Utifidades, con arre-lo a las disposiciones del Ministerio de Finanzas y Preclos CiLle re-Lilen didias exenciones, cii proporcl6n con los ingress resales percapita It recibir por slis
c) Los mlembros de las Cooperativas de ProdUCC16n Agi-OpeClAaria y las
Unidades BAsicas Cie ProdUCC716n Cooperativa deduciran del 1111PLICStO sobre ingress personals los ingresos obtenidos en I'Linci6n de las
Utilidades (]Ue reciban de estas enticlades.
d)Este r6girricii especial podra contar adiclonalmente con bonificaciones scOm la caracterfstica de cada tel-l-itOl-10, CLlItiVO Ll organization, Coll el fill Cie propiclal, pol, esta vfa un cstfniulo adiclonal a la produccl6n.
QUINTA: El MllllStl-O (IC I-illallZaS Y Pl-eCIOS (ILleda faCUltado, CLIando cll*CLIVIStallClaS CC011611liCaS V SOCiaICS a SLI .1111CIO aSf 10 aCOIlSeJen, Para:
.1) Conceder cxcilclollcs v boll 1 ficac loiles totales, parciales. permalientes
o temporales:
I-Ocstablecer las hases imporlibles v tlpos impositivos en forma progreSiva 0 110:

c ) establecer qti6 -tTastos seran dedLICIbles a los effects del pago de los
different '1111PLIeStOS.
d) las re-las para la valorac16n y deflnici6n de las bases impoilibles, y 0 las forms y proccdimientos para el CaICL1IO, pago y liquidaci6ii de los
SEXTA: Se faCUlta a] Conse'lo de Ministros 0 SLI Con1it6 E'IeCLIOVO para qUe
dicte CLIalltas disposiclones reglaillentanas scan necesarias, coil la fillalidad de percibir, administrator, controlar y fiscalizar los tributes dispuestos por esta Ley, asf coino establecer el r6gimen de contravenciones administrativas y las vfas para las reclamaciones qLIC IOS SLIjetos afectados
establezcan a causa de la aplicaci6ii de la presented Ley.
SEPTIMA: Se derogan y qUedan sin effect ill valor legal al-Uno CLiantas
disposiclones le-ales o re-lanientarias se opon-an a 10 (]Lie por esta Ley
se establece.
La presented Ley comenzara a regir a partir de SLI pUblicaci6n en ILI Gaceta Oficial de la RepLiblica, salvo en los casos qLie expresamente se
establece otra fecha en lit propia Ley.
DADA en la sala de sessions de la Asamblea Nacional del Poder POPUlar,
Palacio de las Convenclones, a los cuatro dfas del mes de aaosto de illil
novecientos noventa y CLIati'O.
Ricardo AlarcOn de Quesada

Los t1pos Inipositivos a los qUe se reficre el Articulo 33 soil IOS Si'Llientes: I A los effects de este IIIII)LIeStO, los velifctilos ,ravados se clasifican en:
"A" = velifc-ulos para pasajeros
"B" = VCIIfCLIIOS P 11-a C 11-1:la
'*C" = vehiCUIOS P 11-a Sel-Vicios especiales, v
"D" = velifCUlos de tracci6n aninial
2, Por los velifcLilos comprundidos dentro de la clasificaci6n "A", se
ti-II)LItara de aCLICrdo coil el tipO 1111I)OSItIVO SjaLlientc:
a) Motos. motocicletas. nlotoiletas v similares para transported de persoMIS CXCIL1S1Va1llC11tC: $15.00.
CUando est6i eqUipadas Coil Lill carro lateral o cama adjUllta, tributardn: S20.00.
h)Autom6viles (IC 1.1110 a CHICO WSICiltOS ClUe teilLMII Una distancia entre
("Jes hasta 318 centfinetros medidos de centre a centre de eje: S35.06.


c) ALItOmCiviles cle sels o nids asientos y qUe tClIcr!lll Una distancla entre ejes
cle 318 o niJis centfnietros, medicla cle centre it centre cle eje: $50.00.
d) VehfCL[los cleclicaclos al transpme de o al serviclo de pasaleros, conocidos
por Cirnnibus, -LIMILM 0 Mltob6s: $60.00.
3. Los velifCL[IOS comprendidos dentro de la claslflcacl6n "B", HICILlyenclo
Mitocamiones y SLIS arrastres o rastras, cualqUieNl ClUe Se l SLI tonela.le,
ti-IbUtaran de ICLIC!rdo con la escala STLliente:
Calmones v iftltMilllliones eqLllipa(101,' C011 gomas neunlaticas:
1) CUando su peso hI-LItO no cxceda de una tonelada. HICILIvenclo las
motocicletas, motonetw, o similares destinados al transport de carga:
h) CUando SLI peso bruto est6 cornprendido entre mas Cie Una y hasta dos
tonelaclas: $50.00.
0 CUando SLI peso billto est6 comprencildo entre ai s de dos y hasta
calico tonelaclas: $60.00.
CI)CUando SLI peso bIllto est6 comprendido entre imis de cinco y hasta
dlez tonelaclas $60.00 pesos por carnl6n, mAs $15.00 pesos por
tonelada o fracci6n.
C) CUando SLI peso bruto est6 comprendido entre mas de dlez y hasta
CLUll-enta toneladas. S200.00 pesos por caml6n. mas $15.00 pesos por
cada tonelada o fraccl6n.
0 CUando SLI peso hl-LItC) sobrepase las CLIarenta toneladas, $200.00 pesos por caml6n, nids $20.00 pesos por cada tonelada o fracci6n.
y arrastres tribUt,11-All independientemente seg6n el Los tractors Ztollelalle qUe represented en cada clasificaci6n. como si fueran ca1111olles.
4. Los vehfculos conlprendldos dentro de la clasificaci6n "C", tribLitardn
Cie ICUerdo con IZI CSC tkl SIgUiente:
a) HUmanitarios: Los vellictilos dC Llso cle IOS lSiIOS C illStitUClolles
]ILIMMIltarlas. para sus fines hen flcos: S4.00.
1))Amhulancias: S30.00.
OFLlnerarios: Los VCllfCLlios de uso cle las fUnerarias y otros servicios
Mixillares: $36.00.
5. Los VelliCLIIOS comprendidos dentro de la clasificaci6ii "D" tributal-611 de
ICUerclo a los t1pos impositivos qUe posteriormente se establezcan
conform a la presented Ley.


Las escalas a las que se refiere el Artfculo 40 son las siguientes:,
I ) Entre ascendlientes y descendientes y entre conyuges por la porci6n
a) Hasta $1 000 Exenta
b) De 1 00 1 a 5 000 2% c) De 5 001 a 15 000 3%
d)De 15 001 a 30 000 5% e) De 30 001 a 50 000 7%
f) De 50 001 a 100 000 10%
-) De 100 001 a 250 000 13% h) De 250 001 a 500 000 16% i) De 500 00! a 750 000 19%
1) De 750 001 a 1 000 000 22% k) De 1 000 00! en adelante 25%
Se concede Una I-CCIIC6n en el mono del IMPu~esto a los herederos no aptos para trabaJar v qlUe dependlan econ6rnicarnente del caUsante. a los mayores de 60 aios y a los dleclaradlos jUdicialmnente incapaces, siemnpre qlUe la cuota hereditaria del beneficiado no exceda de $50 000 y a condciocln de qUe 11o posean otros bienes cuyo valor exceda de dicha
cu~ota, en [a siguiente forma:
No apros para trabajar vdependientes econ6micarnente del causante
Los dleclaradlos jUdicial mente incapacitadlos 25%
Los mavores de 60 aifios 20% 2) Entre hiermanos.
a) Elasra 5 000 4%r~
b) De 5 001 a I5 000 6%
c ) De 15 001 a 30 000 8%
d) De 30 0001 a 50 000 10%
e) De 50 0001 a 100 000 14% F) De 100 001 a 250 00(0 18%
)De 250 001 a 500 000 22%
h) De 500 001 a 750 000 26%
0) De 750 001 a 1 000 000 30% 1) De 1 000 001 eni adelante 35%


3) Entre tfos y sobrinlOs
a) Hasta 5 000 8%(7
b) De 5 001 a 15 000 12%7
0)De 15 001 a 30 000 16% d) De 30 001 a 50 000 20%
0) De 50 001 a 100 000 25%
f) De 100 001 a 250 000 30%
~De 250 00! a 500 000 35%
hi) De 500 001 a 750 000 40%
i) De 750 001 a 1 000 000 45%
jDe 1 000 00! enl adelante 50%
4) Entre colaterales qtile excedan del tercer grado, entre afines y extranlos.
a) 1-asta 5 000 14%
b) De 5 00! a I5 000 19%
c) De 15 00! a 30 000 24%/ 1) De 30 001 a 50 000 29%k
e) De 50 00! a 100 000 35%
f) De 100 00 1 a 250 000 41 %
~De 250 00! a 500 000 47%
h) De 500 001 a 750 000 53%
i0 De 750 001 a 1 000 000 60% 1) De 1 000 001 enl adelante 65%

ANEXO No. 3 El ilnipueSto ell CLCSti6n a (lUe se refiere el ArtfCUlo 44 se aplicar i coni las bases imponibles y los tipos de gravzinenes que se establecen a COnti nLacion:
1. Docu~mentos traniltadlos enl las Oficinas del Registro Civil.
a) de nacimii ento 5.00 h) de matrimoilio 5.00
c) de defuLncidn 5.00
d) de acta de Ci tidadan fa 10.00 e )certificaciones I iterales 10.00
f) certificaci6n de capacidad legal para SUrtir efectos enl cl extranjero


")CLialqUier otra no especificada anteriormente Clue se base en 111scripciones o anotaciones mar-Inales, reSLIltantes de los libros y
CIOCLImentos de los inenclonados registros 5.00
a)SC)lICitLides de cambio, adici6ii 0 SLIpresI6n de nombre o apellidos
b)expediente de subsanaci6n de error 10.00
Odcclaraci6n .11-1rada para cambios de nornbre 10.00
CIOLIWI-izacl6n para contrary matrinionio 10.00
oexpedlente de inscripci6n I'Liera de t6rmino 10.00
2. DOCLIrnentos trarnitados en las oficinas del Re(,Istro de Actos de Ultima
VOILIntad, de Declaratorfas de Herederos y de Capitulaciones
M atri mon 1 ales.
aide actos de 61till1a VOILIntad 5.00 h)clc declaratoria de herederos 5.00
C)CIC Cal)itLIlaCiC)IICS matrimoniales 5.00
3. DOCI-Inientos tramitados en el Reoristro de Sancionados.
Mcertificaci6n de antccedentes penales 5.00
b)expediente de cancelac16n de antecedents penales 10.00
4. DOCLImentos trarnitados en el Re-istro de Asociaciones.
a).SOhCItUd de inscripci6n o de reinscripci6n 20.00
b)SO11CItLid sobre la inexistencia leual de Una asociaci6n 10.00
c)certificaci6n literal de inscripci6ii 10.00
(I)CLialqL[iel- Oti-a certificacl6n 5.00
ocualqUlel- OtI-a SOliCitUd 5.00
5. DOCI-Inientos notariales.
a) matrices de C.Scl'itt.11'a 0 aCtOS 110tal-iales 5.00
Imestinionlos notariales por exhibici6n 5.00
c) otras le(Talizaclones v certificaciones notariales 5.00
d)COl)iaS Cie CIOCLI]IICIItOS V matrices notariales 5.00
6. SOliCitUdes cii relaci6n coil el Carn de Identidad.
a)dLIplIcado dc carn6 Cie identiolad 10.00
1))CILIplicado de tar'leta de menor 5.00
c) triplicado y SLICCS[VaS expedicioncs Cie carn6s de identidad por p6rdidas o extravios 30.00
CI)SOIIC[tLides por retire 5.00
0 tar.leta de menor prinicra vez 5.00


f) arribantes a 16 aflos 5.00
g)carnbios de donlicilio 5.00
7. SOlICitUdes en relacl6n con pasaportes.
it) pasaporte cornente individual 50.00
b) pasaporte corriente familiar 80.00
c) por cada afio de renovaci6n o pi-6rroga de pasaporte corriente individLial o familiar 10.00
8. Solicitudes cle licencia de conducci6n.
a)solicitud inicial (por cada clase cle ficencia) 30.00
b)renovaci6n (por cada clase cle licencia) 1 ;.00
c)dLiplicado por extravio o deterioro (por cada clase de licencia) 20.00
d)carnbio de direccl6n 5.00
9. S011CItUdes en relacl6n coil el Registro de VehfCL[los Atitoinotores.
a.) Hiscripci6n inicial 10.00
h) traspaso 30.00
c) reinscripci6n 10.00
d) cambio de la chapa, de la cii-CI-Ilaci6n o de ambas 10.00
e)dLIplicado por extravio o cleterioro de ki cIrCLILIC1611 15.00
f) duplicado por extravio o cletenoro de la chapa 15.00
CUalqLIier otra SOl*CitUd no gravada antes 5.00
10. SOliCItUdes de licenclas de armas (por cada arma).
1) SOlICitUd initial 10.00
b) renovac16n 10.00
c) dUplicado 10.00
1 1. Tramites relacionadoscon la I-c,, Gic.i1cral de la Vivienda, y
dOCLII-neiltOS relatives a iiii-nuebles urb:mos o solares yerinos.
MdUplicado inediante certificaci6ii literal de I-eSOILICi6n titt.110 o de
contract titL[lo de propiedad de la vivienda 15.00
Mcertificaciones acreditativas de.- declaraclones 'JUradas sobic tfl[LIIO de propledad expedidos 5.00
certificaclos de LISLIfructos grawitos c!,, habitaciones 5.00
C)SOlICitUd de autorizaci6n de compravcnta o donacl6n de viviendas o
solares yermos 5.00
d)certificaciones acreditatlv ts du (Immi-iciaos del expedience b sico de:
I-eSOILICIones 5.00
contracts de adjUdicacl(in de vivici-idas 5.00
de otros dOCLImentos 5.00

e) certificaciones acreditativas de:
Inscripciones- de dominio de parcels de terreno 5.00
docurnentos qUe consten en expedients de antiguos propietarios
certificados de pago total de hipotecas 5.00
otros documents que consten en los expedients de hipotecas
0 duplicados de talonarios de cobro 5.OD
Ootros procedirnientos relacionados con la vivienda- peri-nUtas de 11111ILtebleS Urbanos (it pacar por cada una cle las parties
interesadas) 20.00
traspaso de derechos sobre viviendas urbanas 10.00
fitiglos 10.00
desgloses de vivienclas 10.00
reconocirnientos de derecho sobre Himuebles urbanos 10.00
cualqUier S011CItUd o escrito que prornueva un expedience sobre reclamacl6n de derechos o cumplimiento de obligaciones en materia de vIvIenda o solares yermos 10.00
li)solicitud de perrmso especial para celebrar contracts de arrendamientos de viviendas o liabitaciones en zonas geo-rdficas para el tourism,
por cada contract de arrendamiento 40.00
i) registry de la Propledad de la Vivienda y Solares Yermos
inscription 30.00
certificac16ii literal de la inscription en el Registro 20.00
CUalquier otra certificacl6n o documents que expida el Registro
12. En relacl6n con los registers de la Propiedad, de Sociedades Mercantiles,
de buques y otros.
a) SOlICItUd e inscrIpci6n 40.00
h)SOlICjtUd v expedici6n de certificaci6n de inscripci6n 30.00
c) escritos de presentaci6n de otros dOCLImentos 20.00
13. Legalizaciones de firnias en el Ministerio de Relaciones Exteriores.
a) CIOCLInientos qUe lian de SUrt"r effects legales ftiera del territorio naclonal:
dOCLInientos de eStUdio, notariales y sentences jUdiciales 40.00
otros dOCLImentos officials 20.00


h)dOCLllTIelItOS oficlales qLle hayan de SLII-tll- efCCtOS legalese en el territono
naclonal, txpedidos por funclonarlos cliploiwiticos 0 COIISI-dares extranjeros acreditaclos en CUba 20.00
0 documents que hayan de surtir effects legalese en el territorio flaclonal, otor,,aclos ante fUncionarlos diplormiticos 0 COIISLIIares CLibanos.
o certificaclos o legalizaclos por ellos 20.00 14. P611zas de Se-L11-0 VOILIntarlo.
ZO SLISCI-ipci6n 5.00 b) renovacl6n 5.00
15. DLIplicados, medlante certificaciones, de pagos efectUados al Pl-eSLIPLlesto
del Estado, por p6rdida o extravfo del dOCUrnento original 5.00
16. Escritos de denianda, contestacl6n y I-eCLlrsos de apelaci611 v
casacl6n promovidos ante los tribunals ell material civil o ell material administrative. except para la obtenci6n de alimentos Y
los qLte pl-OlIlLievail las enticlades estatales 10.00 17. Tramites realizaclos ante las capitanias de PLlel-tO:
a) certificaclones de entrada y salicla a PLIerto de ernbarcac1611 extran.jera,
except las qLIC eSt6ll SLI.letas a contract de fletaniento en SLIs diferentes modalidades 35.00
Ncertificaciones y legalizaciones de documents expedidos a particulares, ilacionales o extranjeros, refericlos a la navegacl6n y a la ernbarcaci611 5.00
0 certificaclones de traspaso de clorninlo de embarcaclones partICUlares,
de nacionales o extranjeros 55.00
Mcertificaclones de inscripci6n de mat14cula de embarcaclones partiCLIlares, naclouales o extranJeras 25.00
0 certificacl6n de ICWZllizacl6ii de manicula de enibarcaciones partiCLIlares, nacionales o extranjeras 15.00
f) I)el-llliSOS de COlIStl-LICCi6n de embarcaciones a partiCUlares, naclonales
o extranjeros 55.00
-)permisos cle reparaci6n de embarcaciones menores a particulars. naclonales o extran.jeros 2,5.00
10pernilsos para el traslado sin navegar. de ernbarcaciones P IIIICLI[ares
de ilacionalcs o extran.1cros 15.00 18. Certificaci6ii de amillaraiiiiento 5.00


19. Dicuinienes Qcnico expedidos a soHcAud de paniculares, por las
direcciones de Arquincawa y Urhanisrno de los 6rganos IPLIIIiCip IICS
del Poder Popular 5.00
20. Licencias cle construction cle viviendas expedidas a par6cidares por las
direcciones de Arquiecuira y Urbanisrno de los 6Tanos municipbes
del Poder POI)LIL11-:
a)para anipliaci6n, rernodelaci6n 0 COnStI-LICCi6n de liasta 60 ITIMOS
umiltudos IOMO
li)para.anipliacihi o conmmcci6n de iiiJis de 60 nietros CLIadrados 15.00
c)aLaorizaciones patm ohms cornplernema6as 5MO
21. Licencias y tftLI10S expedidoL reexpedidos o renovados por cl
Ministerio de C0111LInicaciones:
a) lVenchs de estaciones de radioaficionado 10.00
b) certificados de capacidad de radioaficionado 5.00
c) certificados de radiotelegrafista 10.00
d) certificados de radiotelefonista 5.00
2T Docurnentos relacionados con trainites i-nigratorios pagaderos en
nioneda libreinente convertible.
a) certificaciones dc inovinlientos inigratorios 15.00
b).SOliCitUdes cle cards de exuanjeros o dc personas sin ciudadanfa
entrega initial 10.00
por deterioro 10.00
p&AWa o emmfo por:
p6mera %vz 2100
pdMWas powcHores 30MO
Ocanibios de clasificaci6n inigratoria
-- de cualquicr categorfa a residents pernianentes 40.00
d) solicitudes c1c:
peri-niso para residir en el extrzinjero 80.00
perniiso para lit cinigraci6n 20.00
pen-nko de Goe A exuanjero por asuntos pe"onaks 5ROO
c) certificaciones, de pr61-roga y registers de estancias:
p5moga de los peri-nisos para vi jar al extranjero. y de perinisos
para residir en el extranjero 15.00
pr6rroga de los permisos otorgados pani !a enignwi6n y que Imyan
vencido 10.00


pr6rroga de ios permlsos para la ini-nigraci6n y permlsos de viaje
a CUbn 10.00
pr6rro,,a de estancia (extran'leros) 25.00
I') S011CItUd de VISa (aSLH1tOS particulars) 25.00
'I)CeI-tifiCaCiOI1eS Cle CiUdadanfa o extran'eria 20.00
lmr iniites de ClUdadanfa
adqUisici6n 20.00
p6rdida 75.00
reCLIperaci6n 40.00
23. Certificaciones expedidas por el Registro de Contribuyentes 10.00 24. Certificactones qUe expida el Registro de la Tenencia de la Tierra, del Ministerlo de [a Agricultura 5.00 25. DOCLIMentOS relaclonados con el MINFAR.
DOCLH-nentos relacionados con el Re,,Istro Militar:
certificado sohre la prestacl6n del servicio military active 5.00
certificado acreditando la situaci6n del ClUdadano respect al servicio
military 5.00
26. Documents relacionados con Condecoraciones y Distinciones
dUplicado de certificaci6n de condecoraciones 5.00 27. Docurnentos relaclonados con el MINBAS
SOI[CitUd de concessions miners 30.00
28. S011CItUd de dUplicado de Libreta de Abastecirmento 15.00 29. S011CItUdes a IOS tribUnales de copies literales de sentences penales
a) por cada ho.1a de certIfIcaci6n 5.00