Aprobación de la Tabla de Valores Referenciales para efectos de determinar la base imponible del Impuesto a las Embarcaciones de Recreo correspondiente al año 2009 RESOLUCIÓN MINISTERIAL Nº 040‐2009‐EF/15 Lima, 16 de enero de 2009 CONSIDERANDO: Que, de acuerdo con lo establecido por el artículo 82º del Texto Único Ordenado de la Ley de Tributación Municipal aprobado por Decreto Supremo Nº 156‐2004‐EF y normas modificatorias, y por artículo 7° del Decreto Supremo N° 057‐2005‐EF ‐ Reglamento del Impuesto a las Embarcaciones de Recreo, la base imponible del Impuesto a las Embarcaciones de Recreo se determinará comparando el valor de adquisición, construcción, importación o de ingreso al patrimonio de la embarcación afecta, con el valor asignado en la Tabla de Valores Referenciales que apruebe anualmente el Ministerio de Economía y Finanzas, el cual considerará un valor de ajuste por antigüedad debiendo considerarse para efecto del Impuesto, el mayor de ellos; Que, en tal sentido es conveniente aprobar la Tabla de Valores Referenciales correspondiente al año 2009; De conformidad con lo establecido en el artículo 7º del Decreto Supremo Nº 057‐2005‐EF; SE RESUELVE: Artículo Único.‐ Aprobación de la Tabla de Valores Referenciales Apruébase la Tabla de Valores Referenciales a utilizarse para determinar la base imponible del Impuesto a las Embarcaciones de Recreo, por el año 2009 que, como anexo, forma parte de la presente Resolución Ministerial. Regístrese, comuníquese y publíquese. LUIS M. VALDIVIESO M. Ministro de Economía y Finanzas
ANEXO TABLA DE VALORES REFERENCIALES A FIN DE DETERMINAR LA BASE IMPONIBLE DEL IMPUESTO A LAS EMBARCACIONES DE RECREO CORRESPONDIENTE AL AÑO 2009 (VALORES EXPRESADOS EN NUEVOS SOLES) 1. EMBARCACIONES A VELA SIN O CON MOTOR AUXILIAR
CONCEPTO
2008
2007
2006
2005
2004
2003
2002
2001
2000
OTROS AÑOS
< 18 (PIES) (5.5. m.) PUENTE DE MANDO SIN MOTOR AUXILIAR CON MOTOR AUXILIAR (HP) : < 15 = 15 < 20 = > 20
13,640
12,280
10,910
9,550
8,180
6,820
5,460
4,090
2,730
1,360
19,400 21,680 30,140
17,460 19,510 27,130
15,520 17,340 24,110
13,580 15,180 21,100
11,640 13,010 18,080
9,700 10,840 15,070
7,760 8,670 12,060
5,820 6,500 9,040
3,880 4,340 6,030
1,940 2,170 3,010
= 18 < 22 (PIES) (5.5. a 6.7m.) PUENTE DE MANDO SIN MOTOR AUXILIAR CON MOTOR AUXILIAR (HP) : < 15 = 15 < 20 = > 20
18,170
16,350
14,540
12,720
10,900
9,090
7,270
5,450
3,630
1,820
24,180 26,420 34,700
21,760 23,780 31,230
19,340 21,140 27,760
16,930 18,490 24,290
14,510 15,850 20,820
12,090 13,210 17,350
9,670 10,570 13,880
7,250 7,930 10,410
4,840 5,280 6,940
2,420 2,640 3,470
23,760
21,380
19,010
16,630
14,260
11,880
9,500
7,130
4,750
2,380
31,820 40,250 50,790
28,640 36,230 45,710
25,460 32,200 40,630
22,270 28,180 35,550
19,090 24,150 30,470
15,910 20,130 25,400
12,730 16,100 20,320
9,550 12,080 15,240
6,360 8,050 10,160
3,180 4,030 5,080
= 22 < 26 (PIES) (6.7 a 7.9 m.) PUENTE DE MANDO SIN MOTOR AUXILIAR CON MOTOR AUXILIAR (HP) : < 20 = 20 < 35 = > 35 = 26 < 30 (PIES) (7.9 a 9.1 m.) PUENTE DE MANDO SIN MOTOR AUXILIAR CON MOTOR AUXILIAR (HP) : < 20 = 20 < 35 = > 35
30,140
27,130
24,110
21,100
18,080
15,070
12,060
9,040
6,030
3,010
38,200 46,660 57,190
34,380 41,990 51,470
30,560 37,330 45,750
26,740 32,660 40,030
22,920 28,000 34,310
19,100 23,330 28,600
15,280 18,660 22,880
11,460 14,000 17,160
7,640 9,330 11,440
3,820 4,670 5,720
41,510
37,360
33,210
29,060
24,910
20,760
16,600
12,450
8,300
4,150
58,020 68,780 77,640
52,220 61,900 69,880
46,420 55,020 62,110
40,610 48,150 54,350
34,810 41,270 46,580
29,010 34,390 38,820
23,210 27,510 31,060
17,410 20,630 23,290
11,600 13,760 15,530
5,800 6,880 7,760
55,750
50,180
44,600
39,030
33,450
27,880
22,300
16,730
11,150
5,580
72,280 82,800 91,860 103,290
65,050 74,520 82,670 92,960
57,820 66,240 73,490 82,630
50,600 57,960 64,300 72,300
43,370 49,680 55,120 61,970
36,140 41,400 45,930 51,650
28,910 33,120 36,740 41,320
21,680 24,840 27,560 30,990
14,460 16,560 18,370 20,660
7,230 8,280 9,190 10,330
= 30 < 36 (PIES) (9.1 a 11.0m.) PUENTE DE MANDO + CUBIERTA INTERIOR SIN MOTOR AUXILIAR CON MOTOR AUXILIAR (HP) : < 35 = 35 < 50 = > 50 = 36 < 42 (PIES) (11.0 a 12.8 m.) PUENTE DE MANDO + CUBIERTA INTERIOR SIN MOTOR AUXILIAR CON MOTOR AUXILIAR (HP) : < 35 = 35 < 50 = 50 < 75 = > 75 = 42 < 48 (PIES) (12.8 a 14.6 m.) PUENTE DE MANDO + CUBIERTA INTERIOR SIN MOTOR AUXILIAR CON MOTOR AUXILIAR (HP) : < 50 = 50 < 75 = > 75
73,290
65,960
58,630
51,300
43,970
36,650
29,320
21,990
14,660
7,330
100,370 109,430 120,780
90,330 98,490 108,700
80,300 87,540 96,620
70,260 76,600 84,550
60,220 65,660 72,470
50,190 54,720 60,390
40,150 43,770 48,310
30,110 32,830 36,230
20,070 21,890 24,160
10,040 10,940 12,080
98,510
88,660
78,810
68,960
59,110
49,260
39,400
29,550
19,700
9,850
125,760 134,820 145,980 159,610
113,180 121,340 131,380 143,650
100,610 107,860 116,780 127,690
88,030 94,370 102,190 111,730
75,460 80,890 87,590 95,770
62,880 67,410 72,990 79,810
50,300 53,930 58,390 63,840
37,730 40,450 43,790 47,880
25,150 26,960 29,200 31,920
12,580 13,480 14,600 15,960
= 48 < 55 (PIES) (14.6 a 16.8 m.) PUENTE DE MANDO + CUBIERTA INTERIOR SIN MOTOR AUXILIAR CON MOTOR AUXILIAR (HP) : < 50 = 50 < 75 = 75 < 90 = > 90
CONCEPTO
2008
2007
2006
2005
2004
2003
2002
2001
2000
OTROS AÑOS
121,010
108,910
96,810
84,710
72,610
60,510
48,400
36,300
24,200
12,100
148,040 157,160 168,520 182,110
133,240 141,440 151,670 163,900
118,430 125,730 134,820 145,690
103,630 110,010 117,960 127,480
88,820 94,300 101,110 109,270
74,020 78,580 84,260 91,060
59,220 62,860 67,410 72,840
44,410 47,150 50,560 54,630
29,610 31,430 33,700 36,420
14,800 15,720 16,850 18,210
16,890
15,200
13,510
11,820
10,130
8,450
6,760
5,070
3,380
1,690
24,770 29,310 38,390
22,290 26,380 34,550
19,820 23,450 30,710
17,340 20,520 26,870
14,860 17,590 23,030
12,390 14,660 19,200
9,910 11,720 15,360
7,430 8,790 11,520
4,950 5,860 7,680
2,480 2,930 3,840
29,740 38,620 49,990
26,770 34,760 44,990
23,790 30,900 39,990
20,820 27,030 34,990
17,840 23,170 29,990
14,870 19,310 25,000
11,900 15,450 20,000
8,920 11,590 15,000
5,950 7,720 10,000
2,970 3,860 5,000
48,930 58,020 69,160
44,040 52,220 62,240
39,140 46,420 55,330
34,250 40,610 48,410
29,360 34,810 41,500
24,470 29,010 34,580
19,570 23,210 27,660
14,680 17,410 20,750
9,790 11,600 13,830
4,890 5,800 6,920
50,170 59,250 70,630 84,240
45,150 53,330 63,570 75,820
40,140 47,400 56,500 67,390
35,120 41,480 49,440 58,970
30,100 35,550 42,380 50,540
25,090 29,630 35,320 42,120
20,070 23,700 28,250 33,700
15,050 17,780 21,190 25,270
10,030 11,850 14,130 16,850
5,020 5,930 7,060 8,420
55,120 64,210 75,370 89,000
49,610 57,790 67,830 80,100
44,100 51,370 60,300 71,200
38,580 44,950 52,760 62,300
33,070 38,530 45,220 53,400
27,560 32,110 37,690 44,500
22,050 25,680 30,150 35,600
16,540 19,260 22,610 26,700
11,020 12,840 15,070 17,800
5,510 6,420 7,540 8,900
58,840 70,200 83,820 105,320
52,960 63,180 75,440 94,790
47,070 56,160 67,060 84,260
41,190 49,140 58,670 73,720
35,300 42,120 50,290 63,190
29,420 35,100 41,910 52,660
23,540 28,080 33,530 42,130
17,650 21,060 25,150 31,600
11,770 14,040 16,760 21,060
5,880 7,020 8,380 10,530
136,920 148,280 161,690 183,170
123,230 133,450 145,520 164,850
109,540 118,620 129,350 146,540
95,840 103,800 113,180 128,220
82,150 88,970 97,010 109,900
68,460 74,140 80,850 91,590
54,770 59,310 64,680 73,270
41,080 44,480 48,510 54,950
27,380 29,660 32,340 36,630
13,690 14,830 16,170 18,320
189,940 201,320 214,950 236,450
170,950 181,190 193,460 212,810
151,950 161,060 171,960 189,160
132,960 140,920 150,470 165,520
113,960 120,790 128,970 141,870
94,970 100,660 107,480 118,230
75,980 80,530 85,980 94,580
56,980 60,400 64,490 70,940
37,990 40,260 42,990 47,290
18,990 20,130 21,500 23,650
219,900 241,380 259,530 301,500
197,910 217,240 233,580 271,350
175,920 193,100 207,620 241,200
153,930 168,970 181,670 211,050
131,940 144,830 155,720 180,900
109,950 120,690 129,770 150,750
87,960 96,550 103,810 120,600
65,970 72,410 77,860 90,450
43,980 48,280 51,910 60,300
21,990 24,140 25,950 30,150
256,440 277,930 296,110 337,870
230,800 250,140 266,500 304,080
205,150 222,340 236,890 270,300
179,510 194,550 207,280 236,510
153,860 166,760 177,670 202,720
128,220 138,970 148,060 168,940
102,580 111,170 118,440 135,150
76,930 83,380 88,830 101,360
51,290 55,590 59,220 67,570
25,640 27,790 29,610 33,790
= > 55 (PIES) (=> 16.8 m.) PUENTE DE MANDO + CUBIERTA INTERIOR SIN MOTOR AUXILIAR CON MOTOR AUXILIAR (HP) : < 50 = 50 < 75 = 75 < 90 = > 90 2. EMBARCACIONES A MOTOR CON CASCO DE FIBRA DE VIDRIO, ACERO NAVAL O ALUMINIO 2.1. MOTO NAUTICA MOTO NAUTICA 2.2. OTRAS EMBARCACIONES A MOTOR < 14.1 (PIES) (4.3 m.) PUENTE DE MANDO < 35 HP = 35 < 50 HP = > 50 HP = 14.1 < 22.2 (PIES) (4.3 a 6.8 m.) PUENTE DE MANDO < 50 HP = 50 < 75 HP = > 75 HP CUBIERTA INTERIOR < 50 HP = 50 < 75 HP = > 75 HP = 22.2 < 24.7 (PIES) (6.8 a 7.5 m.) PUENTE DE MANDO < 50 HP = 50 < 75 HP = 75 < 90 HP = > 90 HP CUBIERTA INTERIOR Y/O EXTERIOR < 50 HP = 50 < 75 HP = 75 < 90 HP = > 90 HP = 24.7 < 30.7 (PIES) (7.5 a 9.4 m.) PUENTE DE MANDO < 75 HP = 75 < 90 HP = 90 < 110 HP = > 110 HP CUBIERTA INTERIOR < 75 HP = 75 < 90 HP = 90 < 110 HP = > 110 HP CUBIERTA INTERIOR Y EXTERIOR < 75 HP = 75 < 90 HP = 90 < 110 HP = > 110 HP = 30.7 < 36.1 (PIES) ( 9.4 a 11.0 m.) CUBIERTA INTERIOR < 110 HP = 110 < 150 HP = 150 < 200 HP = > 200 HP CUBIERTA INTERIOR Y EXTERIOR < 110 HP = 110 < 150 HP = 150 < 200 HP = > 200 HP
2008
2007
2006
2005
2004
2003
2002
2001
2000
OTROS AÑOS
300,440 321,910 339,890 381,810
270,400 289,720 305,900 343,630
240,350 257,530 271,910 305,450
210,310 225,340 237,920 267,270
180,260 193,150 203,930 229,090
150,220 160,960 169,950 190,910
120,180 128,760 135,960 152,720
90,130 96,570 101,970 114,540
60,090 64,380 67,980 76,360
30,040 32,190 33,990 38,180
701,440 743,160 830,300 920,740
631,300 668,840 747,270 828,670
561,150 594,530 664,240 736,590
491,010 520,210 581,210 644,520
420,860 445,900 498,180 552,440
350,720 371,580 415,150 460,370
280,580 297,260 332,120 368,300
210,430 222,950 249,090 276,220
140,290 148,630 166,060 184,150
70,140 74,320 83,030 92,070
1,367,980 1,409,710 1,496,850 1,587,310
1,231,180 1,268,740 1,347,170 1,428,580
1,094,380 1,127,770 1,197,480 1,269,850
957,590 986,800 1,047,800 1,111,120
820,790 845,830 898,110 952,390
683,990 704,860 748,430 793,660
547,190 563,880 598,740 634,920
410,390 422,910 449,060 476,190
273,600 281,940 299,370 317,460
136,800 140,970 149,690 158,730
23,340 27,900 36,970
21,010 25,110 33,270
18,670 22,320 29,580
16,340 19,530 25,880
14,000 16,740 22,180
11,670 13,950 18,490
9,340 11,160 14,790
7,000 8,370 11,090
4,670 5,580 7,390
2,330 2,790 3,700
PUENTE DE MANDO < 50 HP = 50 < 75 HP = > 75 HP
27,900 36,970 48,310
25,110 33,270 43,480
22,320 29,580 38,650
19,530 25,880 33,820
16,740 22,180 28,990
13,950 18,490 24,160
11,160 14,790 19,320
8,370 11,090 14,490
5,580 7,390 9,660
2,790 3,700 4,830
CUBIERTA INTERIOR < 50 HP = 50 < 75 HP = > 75 HP
34,490 43,360 54,730
31,040 39,020 49,260
27,590 34,690 43,780
24,140 30,350 38,310
20,690 26,020 32,840
17,250 21,680 27,370
13,800 17,340 21,890
10,350 13,010 16,420
6,900 8,670 10,950
3,450 4,340 5,470
PUENTE DE MANDO < 50 HP = 50 < 75 HP = 75 < 90 HP = > 90 HP
34,890 43,960 55,120 68,780
31,400 39,560 49,610 61,900
27,910 35,170 44,100 55,020
24,420 30,770 38,580 48,150
20,930 26,380 33,070 41,270
17,450 21,980 27,560 34,390
13,960 17,580 22,050 27,510
10,470 13,190 16,540 20,630
6,980 8,790 11,020 13,760
3,490 4,400 5,510 6,880
CUBIERTA INTERIOR Y/O EXTERIOR < 50 HP = 50 < 75 HP = 75 < 90 HP = > 90 HP
36,540 45,450 56,780 70,430
32,890 40,910 51,100 63,390
29,230 36,360 45,420 56,340
25,580 31,820 39,750 49,300
21,920 27,270 34,070 42,260
18,270 22,730 28,390 35,220
14,620 18,180 22,710 28,170
10,960 13,640 17,030 21,130
7,310 9,090 11,360 14,090
3,650 4,550 5,680 7,040
43,780 55,120 68,550 90,030
39,400 49,610 61,700 81,030
35,020 44,100 54,840 72,020
30,650 38,580 47,990 63,020
26,270 33,070 41,130 54,020
21,890 27,560 34,280 45,020
17,510 22,050 27,420 36,010
13,130 16,540 20,570 27,010
8,760 11,020 13,710 18,010
4,380 5,510 6,860 9,000
69,810 81,170 94,590 116,060
62,830 73,050 85,130 104,450
55,850 64,940 75,670 92,850
48,870 56,820 66,210 81,240
41,890 48,700 56,750 69,640
34,910 40,590 47,300 58,030
27,920 32,470 37,840 46,420
20,940 24,350 28,380 34,820
13,960 16,230 18,920 23,210
6,980 8,120 9,460 11,610
CONCEPTO = 36.1 < 43.1 (PIES) ( 11.0 a 13.1 m.) CUBIERTA INTERIOR Y EXTERIOR < 110 HP = 110 < 150 HP = 150 < 200 HP = > 200 HP = 43.1 < 47.4 (PIES) ( 13.1 a 14.4 m.) CUBIERTA INTERIOR Y EXTERIOR < 200 HP = 200 < 300 HP = 300 < 450 HP = > 450 HP = > 47.4 (PIES) ( = > 14.4 m.) CUBIERTA INTERIOR Y EXTERIOR < 200 HP = 200 < 300 HP = 300 < 450 HP = > 450 HP
3. EMBARCACIONES A MOTOR CON CASCO DE MADERA Y OTROS < 14.1 (PIES) (4.3 m.) PUENTE DE MANDO < 35 HP = 35 < 50 HP = > 50 HP = 14.1 < 22.2 (PIES) (4.3 a 6.8 m.)
= 22.2 < 24.7 (PIES) (6.8 a 7.5 m.)
= 24.7 < 30.7 (PIES) (7.5 a 9.4 m.) PUENTE DE MANDO < 75 HP = 75 < 90 HP = 90 < 110 HP = > 110 HP CUBIERTA INTERIOR < 75 HP = 75 < 90 HP = 90 < 110 HP = > 110 HP
CONCEPTO CUBIERTA INTERIOR Y EXTERIOR < 75 HP = 75 < 90 HP = 90 < 110 HP = > 110 HP
2008
2007
2006
2005
2004
2003
2002
2001
2000
OTROS AÑOS
87,540 98,690 112,350 133,810
78,790 88,820 101,120 120,430
70,030 78,950 89,880 107,050
61,280 69,080 78,650 93,670
52,520 59,210 67,410 80,290
43,770 49,350 56,180 66,910
35,020 39,480 44,940 53,520
26,260 29,610 33,710 40,140
17,510 19,740 22,470 26,760
8,750 9,870 11,240 13,380
113,980 135,450 153,640 195,350
102,580 121,910 138,280 175,820
91,180 108,360 122,910 156,280
79,790 94,820 107,550 136,750
68,390 81,270 92,180 117,210
56,990 67,730 76,820 97,680
45,590 54,180 61,460 78,140
34,190 40,640 46,090 58,610
22,800 27,090 30,730 39,070
11,400 13,550 15,360 19,540
126,140 147,660 165,790 207,540
113,530 132,890 149,210 186,790
100,910 118,130 132,630 166,030
88,300 103,360 116,050 145,280
75,680 88,600 99,470 124,520
63,070 73,830 82,900 103,770
50,460 59,060 66,320 83,020
37,840 44,300 49,740 62,260
25,230 29,530 33,160 41,510
12,610 14,770 16,580 20,750
140,820 162,320 180,490 222,190
126,740 146,090 162,440 199,970
112,660 129,860 144,390 177,750
98,570 113,620 126,340 155,530
84,490 97,390 108,290 133,310
70,410 81,160 90,250 111,100
56,330 64,930 72,200 88,880
42,250 48,700 54,150 66,660
28,160 32,460 36,100 44,440
14,080 16,230 18,050 22,220
302,120 342,750 429,720 520,140
271,910 308,480 386,750 468,130
241,700 274,200 343,780 416,110
211,480 239,930 300,800 364,100
181,270 205,650 257,830 312,080
151,060 171,380 214,860 260,070
120,850 137,100 171,890 208,060
90,640 102,830 128,920 156,040
60,420 68,550 85,940 104,030
30,210 34,280 42,970 52,010
523,050 564,990 651,900 742,370
470,750 508,490 586,710 668,130
418,440 451,990 521,520 593,900
366,140 395,490 456,330 519,660
313,830 338,990 391,140 445,420
261,530 282,500 325,950 371,190
209,220 226,000 260,760 296,950
156,920 169,500 195,570 222,710
104,610 113,000 130,380 148,470
52,310 56,500 65,190 74,240
= 30.7 < 36.1 (PIES) ( 9.4 a 11.0 m.) CUBIERTA INTERIOR < 110 HP = 110 < 150 HP = 150 < 200 HP = > 200 HP CUBIERTA INTERIOR Y EXTERIOR < 110 HP = 110 < 150 HP = 150 < 200 HP = > 200 HP = 36.1 < 43.1 (PIES) ( 11.0 a 13.1 m.) CUBIERTA INTERIOR Y EXTERIOR < 110 HP = 110 < 150 HP = 150 < 200 HP = > 200 HP = 43.1 < 47.4 (PIES) ( 13.1 a 14.4 m.) CUBIERTA INTERIOR Y EXTERIOR < 200 HP = 200 < 300 HP = 300 < 450 HP = > 450 HP = > 47.4 (PIES) ( = > 14.4 m.) CUBIERTA INTERIOR Y EXTERIOR < 200 HP = 200 < 300 HP = 300 < 450 HP = > 450 HP
Nota 1: El contribuyente deberá tomar el valor de la Tabla que incluya todas las caracteristicas de la embarcación afecta. Nota 2: El tipo de cambio aplicable para la conversión en moneda nacional para aquellas embarcaciones adquiridas en moneda extranjera será el siguiente: (NUEVOS SOLES POR DOLAR) MES/AÑO
2000
2001
2002
2003
2004
2005
2006
2007
2008
ENERO
3.49
3.54
3.48
3.48
3.50
3.26
3.31
3.20
2.93
FEBRERO
3.45
3.52
3.47
3.48
3.47
3.26
3.29
3.19
2.89
MARZO
3.49
3.52
3.45
3.48
3.46
3.26
3.36
3.18
2.75
ABRIL
3.48
3.59
3.44
3.46
3.48
3.26
3.31
3.17
2.85
MAYO
3.51
3.62
3.46
3.50
3.49
3.26
3.29
3.18
2.84
JUNIO
3.49
3.51
3.51
3.47
3.47
3.25
3.26
3.17
2.97
JULIO
3.48
3.49
3.55
3.47
3.42
3.26
3.24
3.16
2.82
AGOSTO
3.47
3.48
3.62
3.48
3.36
3.29
3.24
3.16
2.95
SETIEMBRE
3.51
3.48
3.64
3.48
3.34
3.34
3.25
3.09
2.98
OCTUBRE
3.52
3.44
3.60
3.47
3.32
3.38
3.22
3.00
3.09
NOVIEMBRE
3.53
3.44
3.51
3.48
3.31
3.41
3.22
3.00
3.10
DICIEMBRE
3.53
3.45
3.52
3.46
3.28
3.43
3.20
3.00
3.14
Para embarcaciones adquiridas antes de enero de 2000, se aplicará el tipo de cambio correspondiente, al último dia al mes de adquisición.
