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To: <crucec@gmail.com>
Subject: =?utf-8?Q?Liquidaci=C3=B3n_de_sueldos_/_Derecho?=
	=?utf-8?Q?_Colectivo_/_Tributaci=C3=B3n?=
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      ___________Rengl=C3=B3n Uno___________
      Capacitaci=C3=B3n Empresarial



      11 A=C3=B1os Redescubriendo Personas e Innovando Empresas=20


    =20
      Curso:

      Liquidaci=C3=B3n de Sueldos y=20

      Beneficios Sociales



      Inicio: 19 de octubre

      Frecuencia: Lunes y viernes

      Horario: 19 a 22 hs.



        Docente:=20

        Cr. Jorge Lenoble - MBA
    =20
      Temas a abordar:



      Introducci=C3=B3n

      Conceptos Generales - Marco Normativo =E2=80=93 Principios.



      Salario.=20

      Concepto. Elementos marginales, en dinero y en especie. Criterios =
para su fijaci=C3=B3n. M=C3=A9todos de fijaci=C3=B3n. Plazo para el =
pago. Situaciones especiales.



      Jornada de Trabajo.=20

      R=C3=A9gimen general vigente Duraci=C3=B3n. Excepciones. Descanso =
intermedio. Descanso semanal. =20



      Feriados

      Concepto. Feriados Pagos. Feriados Comunes. Horas extras en =
feriados pagos. Feriados Especiales.=20



      Horas Extras=20

      Concepto. Tipos de horas Extras. C=C3=A1lculo. Limites. =
Formalidades.=20



      Sueldo Anual Complementario.=20

      R=C3=A9gimen de Aguinaldo. C=C3=A1lculo. Aportes a la Seguridad =
Social.

      Aguinaldo  por notoria o mala conducta.

       =20

      Licencia=20

      Concepto. Derecho a licencia. Complemento por antig=C3=BCedad.

      Momento en que debe hacerse efectiva. C=C3=A1lculo de los =
d=C3=ADas de licencia.=20

      C=C3=A1lculo del jornal de licencia. Irrenunciabilidad. Aportes.

      Licencia no gozada.



      Salario Vacacional.=20

      Monto. C=C3=A1lculo. Aportes. Sumas Complementarias.



      Indemnizaci=C3=B3n por despido =20

      Distintas clases.

      Despido. Concepto. Mensuales. Jornaleros. Casos especiales: mujer =
embarazada, trabajador accidentado, trabajador enfermo, actividades =
insalubres insalubres, viajeros, otros.

      Notoria mala conducta. Concepto. Efectos.

      Ruptura anticipada de contrato a t=C3=A9rmino. Efectos.



      Documentos de Contralor.=20

      Planilla de Trabajo. Libro =C3=9Anico de Trabajo, Recibos de =
sueldo. etc.
      =20

      Contribuciones Especiales a la Seguridad Social.=20

      Concepto de materia gravada.  Aportes patronales, personales, =
Partidas exentas.

      AFAPS.

      Seguros de protecci=C3=B3n al trabajador: Accidentes de Trabajo. =
Enfermedades. Profesionales, etc.

      R=C3=A9gimen de aportaciones al BSE.



      Impuesto a las Rentas de las Personas F=C3=ADsicas =20

      Conceptos. Ingresos. Deducciones. Tablas. Modificaciones.=20
    =20
      Tecnicatura



      T=C3=A9cnico en Tributaci=C3=B3n







      Inicio: 16 de octubre



      Frecuencia: martes y jueves



      Horario: 20:30 a 22:30 hs.





      M=C3=B3dulos* que componen el Diploma



      IVA - Impuesto sobre el Valor Agregado.

      IRAE - Impuesto a las Rentas de las Actividades Econ=C3=B3micas.

      IRPF - Impuesto a la Renta de las Personas F=C3=ADsicas.

      IP - Impuesto al Patrimonio



      * Los m=C3=B3dulos pueden ser cursados en forma individual=20



      Docentes:=20


      Cr. Javier Rimoldi=20

      Cra. Mar=C3=ADa Jos=C3=A9 Umpi=C3=A9rrez
    =20
      Curso:

      Derecho Colectivo del Trabajo



      Inicio: 17 de octubre

      Frecuencia: mi=C3=A9rcoles



      Horario: 18:30 a 21:30 hs.



      Temas a abordar:

      Concepto.

      Nuevo escenario de las Relaciones Laborales.

      Fuero Sindical =E2=80=93 Libertad Sindical.

      An=C3=A1lisis sobre Desocupaci=C3=B3n de Lugares de Trabajo

      Convocatoria de los Consejos de Salarios y sus consecuencias =
jur=C3=ADdicas.

      Contenido de los Convenios Colectivos de Trabajo.



      Docente:=20

      Dr. Carlos Pittamiglio


    =20
      Informaciones e Inscripciones por los=20
      Tel=C3=A9fonos: 2902.6052 o 2413.3254, o Consultar Aqu=C3=AD
    =20
      Rengl=C3=B3n Uno - Capacitaci=C3=B3n Empresarial
      Montevideo - Uruguay



      Inscripci=C3=B3n en el Ministerio de Educaci=C3=B3n y Cultura  =
Registro n=C2=BA 3059 al s=C3=B3lo efecto de Exoneraci=C3=B3n de =
Impuestos (Art. 448, Ley n=C2=BA. 16.226)

        Los gastos con capacitaci=C3=B3n de dependientes regulares de =
empresas, son pasibles de deducci=C3=B3n en la liquidaci=C3=B3n del IRAE

      .Inscripci=C3=B3n en el Registro =C3=9Anico de Entidades de =
Capacitaci=C3=B3n (RUEC) del Ministerio de Trabajo y Seguridad Social =
N=C2=BA 1336
    =20

Si no desea recibir m=C3=A1s nuestras informaciones, click AQU=C3=8D

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<META content=3D"text/html; charset=3Dutf-8" http-equiv=3DContent-Type>
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<STYLE></STYLE>
</HEAD>
<BODY dir=3Dltr bgColor=3D#ffffff>
<DIV>&nbsp;</DIV>
<DIV dir=3Dltr>
<DIV style=3D"FONT-FAMILY: 'Century Gothic'; COLOR: #000080; FONT-SIZE: =
10pt">
<DIV style=3D"FONT-FAMILY: 'Century Gothic'; COLOR: #000080; FONT-SIZE: =
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<DIV style=3D"FONT-FAMILY: century gothic; COLOR: #000080; FONT-SIZE: =
10pt">
<DIV dir=3Dltr>
<DIV style=3D"FONT-FAMILY: century gothic; COLOR: #000080; FONT-SIZE: =
10pt">
<DIV style=3D"FONT-FAMILY: century gothic; COLOR: #000080; FONT-SIZE: =
10pt">
<DIV align=3Dcenter>
<TABLE style=3D"FONT-FAMILY: ; COLOR: #000000" id=3Dtable1 border=3D2 =
cellSpacing=3D0=20
borderColor=3D#000080 cellPadding=3D10 width=3D931>
  <TBODY>
  <TR vAlign=3Dcenter borderColor=3D#666666>
    <TD=20
    style=3D"BORDER-RIGHT-WIDTH: 2px; BORDER-TOP-WIDTH: 2px; =
BORDER-BOTTOM-WIDTH: 2px; BORDER-LEFT-WIDTH: 2px"=20
    bgColor=3D#fef1f5 height=3D110 vAlign=3Dcenter borderColor=3D#000080 =
align=3Dmiddle>
      <DIV align=3Dcenter><FONT color=3D#000000></FONT>&nbsp;</DIV>
      <DIV align=3Dcenter>
      <P style=3D"MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT =
color=3D#666666=20
      face=3DArial><B><FONT color=3D#000080><FONT=20
      style=3D"FONT-SIZE: 18pt">___________Rengl=C3=B3n=20
      Uno___________</FONT><BR></FONT></B><FONT color=3D#000080><FONT=20
      style=3D"FONT-SIZE: 13.5pt">Capacitaci=C3=B3n=20
      Empresarial</FONT></FONT></FONT></P></DIV>
      <DIV align=3Dcenter>
      <P style=3D"MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT=20
      color=3D#000000></FONT>&nbsp;</P></DIV>
      <P style=3D"MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT =
color=3D#000080 size=3D3=20
      face=3DArial><I>11 A=C3=B1os Redescubriendo Personas e Innovando=20
      Empresas</I></FONT>=20
      <P style=3D"MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT=20
      color=3D#000000></FONT>&nbsp;</P></TD></TR>
  <TR vAlign=3Dtop borderColor=3D#666666>
    <TD=20
    style=3D"BORDER-RIGHT-WIDTH: 2px; BORDER-TOP-WIDTH: 2px; =
BORDER-BOTTOM-WIDTH: 2px; BORDER-LEFT-WIDTH: 2px"=20
    bgColor=3D#c80a46 height=3D68 vAlign=3Dtop borderColor=3D#000080 =
align=3Dmiddle>
      <P><FONT color=3D#ffffff><B><FONT style=3D"BACKGROUND-COLOR: =
#c80a46" size=3D4=20
      face=3DArial><SPAN>Curso:</SPAN></FONT></B></P>
      <P><B><FONT style=3D"BACKGROUND-COLOR: #c80a46" size=3D6=20
      face=3DArial><I><U><SPAN>Liquidaci=C3=B3n de Sueldos y=20
      </SPAN></U></I></FONT></B></P>
      <P><B><FONT style=3D"BACKGROUND-COLOR: #c80a46" size=3D6=20
      face=3DArial><I><U><SPAN>Beneficios=20
      Sociales</SPAN></U></I></FONT></B></FONT></P>
      <P><FONT color=3D#000000></FONT>&nbsp;</P>
      <P><FONT color=3D#ffffff><FONT style=3D"BACKGROUND-COLOR: =
#c80a46"><FONT=20
      face=3DArial><FONT=20
      style=3D"FONT-SIZE: 14pt">Inicio:&nbsp;</FONT></FONT><SPAN><FONT=20
      face=3DArial><FONT style=3D"FONT-SIZE: 14pt">19 de=20
      octubre</FONT></FONT></SPAN></FONT></P>
      <P><FONT face=3DArial><FONT=20
      style=3D"BACKGROUND-COLOR: #c80a46; FONT-SIZE: 14pt">Frecuencia: =
Lunes y=20
      viernes</FONT></FONT></P>
      <P><FONT face=3DArial><FONT=20
      style=3D"BACKGROUND-COLOR: #c80a46; FONT-SIZE: 14pt">Horario: 19 a =
22=20
      hs.</FONT></FONT></P></FONT>
      <BLOCKQUOTE style=3D"BEHAVIOR: =
url(#default#BLOCKQUOTE_WRITER_BEHAVIOR)">
        <P=20
        style=3D"BACKGROUND-IMAGE: none; BACKGROUND-ATTACHMENT: scroll; =
BACKGROUND-REPEAT: repeat; BACKGROUND-POSITION: 0% 0%"=20
        class=3DMsoNormal><FONT color=3D#000000></FONT>&nbsp;</P>
        <P=20
        style=3D"BACKGROUND-IMAGE: none; BACKGROUND-ATTACHMENT: scroll; =
BACKGROUND-REPEAT: repeat; BACKGROUND-POSITION: 0% 0%"=20
        class=3DMsoNormal><FONT color=3D#ffffff><EM><SPAN =
lang=3Des><FONT size=3D4=20
        face=3DArial><FONT style=3D"BACKGROUND-COLOR: #c80a46"><U>D<SPAN =

        style=3D"BACKGROUND-POSITION: 0% 0%">ocente:=20
        </SPAN></U></FONT></FONT></SPAN></EM></P>
        <P=20
        style=3D"BACKGROUND-IMAGE: none; BACKGROUND-ATTACHMENT: scroll; =
BACKGROUND-REPEAT: repeat; BACKGROUND-POSITION: 0% 0%"=20
        class=3DMsoNormal><EM><SPAN lang=3Des><FONT=20
        style=3D"BACKGROUND-COLOR: #c80a46" size=3D4 =
face=3DArial><SPAN>Cr. Jorge=20
        Lenoble - =
MBA</SPAN></FONT></SPAN></EM></FONT></P></BLOCKQUOTE></TD></TR>
  <TR vAlign=3Dtop borderColor=3D#666666>
    <TD=20
    style=3D"BORDER-RIGHT-WIDTH: 2px; BORDER-TOP-WIDTH: 2px; =
BORDER-BOTTOM-WIDTH: 2px; BORDER-LEFT-WIDTH: 2px"=20
    bgColor=3D#fef1f5 height=3D68 vAlign=3Dtop borderColor=3D#000080 =
width=3D668>
      <P style=3D"LINE-HEIGHT: 18pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      class=3DMsoNormal align=3Dleft><SPAN style=3D"FONT-FAMILY: " =
lang=3DES><FONT=20
      face=3DArial><FONT style=3D"FONT-SIZE: 11pt" =
color=3D#c80a46><STRONG><U>Temas a=20
      abordar:</U></STRONG></FONT></FONT></SPAN></P>
      <P style=3D"LINE-HEIGHT: 18pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      class=3DMsoNormal align=3Dleft><FONT =
color=3D#000000></FONT>&nbsp;</P>
      <P style=3D"MARGIN: 0px 0in"><STRONG><SPAN style=3D"FONT-FAMILY: " =

      lang=3DES><FONT color=3D#c80a46 size=3D2=20
      face=3DArial>Introducci=C3=B3n</FONT></SPAN></STRONG></P>
      <P style=3D"MARGIN: 0px 0in"><SPAN style=3D"FONT-FAMILY: " =
lang=3DES><FONT=20
      color=3D#c80a46 size=3D2 face=3DArial>Conceptos Generales - Marco =
Normativo =E2=80=93=20
      Principios.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in 0px 0.75in"><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 =
face=3DArial></FONT></SPAN>&nbsp;</P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><STRONG><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES><FONT color=3D#c80a46 size=3D2=20
      face=3DArial>Salario. </FONT></SPAN></STRONG></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>Concepto. =
Elementos=20
      marginales, en dinero y en especie. Criterios para su =
fijaci=C3=B3n. M=C3=A9todos de=20
      fijaci=C3=B3n. Plazo para el pago. Situaciones =
especiales.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><STRONG><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES><FONT color=3D#c80a46 size=3D2=20
      face=3DArial></FONT></SPAN></STRONG>&nbsp;</P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><FONT =
face=3DArial><FONT=20
      color=3D#c80a46><STRONG><SPAN style=3D"FONT-FAMILY: " =
lang=3DES><FONT=20
      size=3D2>Jornada de Trabajo.</FONT></SPAN></STRONG><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES><FONT size=3D2>=20
      </FONT></SPAN></FONT></FONT></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>R=C3=A9gimen =
general vigente=20
      Duraci=C3=B3n. Excepciones. Descanso intermedio. Descanso =
semanal.&nbsp;=20
      </FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><B><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 =
face=3DArial></FONT></SPAN></B>&nbsp;</P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><B><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2=20
      face=3DArial>Feriados</FONT></SPAN></B></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><FONT =
face=3DArial><FONT=20
      color=3D#c80a46><SPAN style=3D"FONT-FAMILY: " lang=3DPT-BR><FONT=20
      size=3D2>Concepto. Feriados Pagos. Feriados Comunes. =
</FONT></SPAN><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES><FONT size=3D2>Horas extras en =
feriados pagos.=20
      Feriados Especiales. </FONT></SPAN></FONT></FONT></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><B><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 =
face=3DArial></FONT></SPAN></B>&nbsp;</P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><FONT =
face=3DArial><FONT=20
      color=3D#c80a46><B><SPAN style=3D"FONT-FAMILY: " lang=3DES><FONT =
size=3D2>Horas=20
      Extras</FONT></SPAN></B><SPAN style=3D"FONT-FAMILY: " =
lang=3DES><FONT size=3D2>=20
      </FONT></SPAN></FONT></FONT></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>Concepto. =
Tipos de horas=20
      Extras. C=C3=A1lculo. Limites. Formalidades. </FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><B><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 =
face=3DArial></FONT></SPAN></B>&nbsp;</P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><FONT =
face=3DArial><FONT=20
      color=3D#c80a46><B><SPAN style=3D"FONT-FAMILY: " lang=3DES><FONT =
size=3D2>Sueldo=20
      Anual Complementario</FONT></SPAN></B><SPAN style=3D"FONT-FAMILY: =
"=20
      lang=3DES><FONT size=3D2>. </FONT></SPAN></FONT></FONT></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>R=C3=A9gimen =
de Aguinaldo.=20
      C=C3=A1lculo. Aportes a la Seguridad Social.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 =
face=3DArial>Aguinaldo&nbsp; por notoria=20
      o mala conducta.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>&nbsp; =
</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><STRONG><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES><FONT color=3D#c80a46 size=3D2=20
      face=3DArial>Licencia </FONT></SPAN></STRONG></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>Concepto. =
Derecho a=20
      licencia. Complemento por antig=C3=BCedad.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>Momento en =
que debe hacerse=20
      efectiva. C=C3=A1lculo de los d=C3=ADas de licencia. =
</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>C=C3=A1lculo =
del jornal de=20
      licencia. Irrenunciabilidad. Aportes.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>Licencia no=20
      gozada.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 =
face=3DArial></FONT></SPAN>&nbsp;</P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><FONT =
face=3DArial><FONT=20
      color=3D#c80a46><SPAN style=3D"FONT-FAMILY: " lang=3DES><FONT=20
      size=3D2><STRONG>Salario Vacacional</STRONG></FONT></SPAN><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES><FONT size=3D2>.=20
      </FONT></SPAN></FONT></FONT></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DPT-BR><FONT color=3D#c80a46 size=3D2 face=3DArial>Monto. =
C=C3=A1lculo. Aportes.=20
      Sumas Complementarias.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><STRONG><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DPT-BR><FONT color=3D#c80a46 =
size=3D2=20
      face=3DArial></FONT></SPAN></STRONG>&nbsp;</P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><FONT =
face=3DArial><FONT=20
      color=3D#c80a46><STRONG><SPAN style=3D"FONT-FAMILY: " =
lang=3DES><FONT=20
      size=3D2>Indemnizaci=C3=B3n por despido =
</FONT></SPAN></STRONG><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES><FONT=20
      size=3D2>&nbsp;</FONT></SPAN></FONT></FONT></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>Distintas=20
      clases.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>Despido. =
Concepto.=20
      Mensuales. Jornaleros. Casos especiales: mujer embarazada, =
trabajador=20
      accidentado, trabajador enfermo, actividades insalubres =
insalubres,=20
      viajeros, otros.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>Notoria mala =
conducta.=20
      Concepto. Efectos.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>Ruptura =
anticipada de=20
      contrato a t=C3=A9rmino. Efectos.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 =
face=3DArial></FONT></SPAN>&nbsp;</P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><FONT =
face=3DArial><FONT=20
      color=3D#c80a46><STRONG><SPAN style=3D"FONT-FAMILY: " =
lang=3DES><FONT=20
      size=3D2>Documentos de Contralor.</FONT></SPAN></STRONG><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES><FONT size=3D2>=20
      </FONT></SPAN></FONT></FONT></P>
      <P style=3D"MARGIN: 0px 0in" align=3Djustify><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#c80a46 size=3D2 face=3DArial>Planilla de =
Trabajo. Libro=20
      =C3=9Anico de Trabajo, Recibos de sueldo. =
etc.<BR>&nbsp;</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in"><FONT face=3DArial><FONT=20
      color=3D#c80a46><STRONG><SPAN style=3D"FONT-FAMILY: " =
lang=3DES><FONT=20
      size=3D2>Contribuciones Especiales a la Seguridad=20
      Social.</FONT></SPAN></STRONG><SPAN style=3D"FONT-FAMILY: " =
lang=3DES><FONT=20
      size=3D2> </FONT></SPAN></FONT></FONT></P>
      <P style=3D"MARGIN: 0px 0in"><SPAN style=3D"FONT-FAMILY: " =
lang=3DES><FONT=20
      color=3D#c80a46 size=3D2 face=3DArial>Concepto de materia =
gravada.&nbsp; Aportes=20
      patronales, personales, Partidas exentas.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in"><SPAN style=3D"FONT-FAMILY: " =
lang=3DES><FONT=20
      color=3D#c80a46 size=3D2 face=3DArial>AFAPS.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in"><SPAN style=3D"FONT-FAMILY: " =
lang=3DES><FONT=20
      color=3D#c80a46 size=3D2 face=3DArial>Seguros de protecci=C3=B3n =
al trabajador:=20
      Accidentes de Trabajo. Enfermedades. Profesionales, =
etc.</FONT></SPAN></P>
      <P style=3D"MARGIN: 0px 0in"><SPAN style=3D"FONT-FAMILY: " =
lang=3DES><FONT=20
      color=3D#c80a46 size=3D2 face=3DArial>R=C3=A9gimen de aportaciones =
al=20
      BSE.</FONT></SPAN></P>
      <P style=3D"TEXT-INDENT: -0.25in; MARGIN: 0px 0in 0px =
53.4pt"><FONT=20
      color=3D#000000></FONT>&nbsp;</P>
      <P style=3D"MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px" class=3DMsoNormal =

      align=3Djustify><FONT face=3DArial><FONT color=3D#c80a46><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES><FONT size=3D2><STRONG>Impuesto =
a las Rentas=20
      de las Personas F=C3=ADsicas </STRONG></FONT></SPAN><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT size=3D2>&nbsp;</FONT></SPAN></FONT></FONT></P>
      <P style=3D"MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px" class=3DMsoNormal =

      align=3Djustify><SPAN><FONT face=3DArial><FONT =
color=3D#c80a46><FONT=20
      size=3D2>Conceptos. Ingresos. Deducciones. Tablas.</FONT><FONT =
size=3D2>=20
      Modificaciones. </FONT></FONT></FONT></SPAN></P></TD></TR>
  <TR vAlign=3Dtop borderColor=3D#666666>
    <TD style=3D"FONT-FAMILY: " bgColor=3D#993399 vAlign=3Dtop =
borderColor=3D#800000=20
    align=3Dmiddle>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><B><FONT color=3D#ffffff size=3D4=20
      face=3DArial>Tecnicatura</FONT></B></P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT face=3DArial><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#000000></FONT></FONT>&nbsp;</P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><I><U><FONT color=3D#ffffff size=3D6 =
face=3DArial><B>T=C3=A9cnico en=20
      Tributaci=C3=B3n</B></FONT></U></I></P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT face=3DArial><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#000000></FONT></FONT>&nbsp;</P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT face=3DArial><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#000000></FONT></FONT>&nbsp;</P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT face=3DArial><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#000000></FONT></FONT>&nbsp;</P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT color=3D#ffffff size=3D4 face=3DArial>Inicio: =
16 de=20
      octubre</FONT></P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT face=3DArial><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#000000></FONT></FONT>&nbsp;</P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT color=3D#ffffff size=3D4 =
face=3DArial>Frecuencia: martes y=20
      jueves</FONT></P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT face=3DArial><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#000000></FONT></FONT>&nbsp;</P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT color=3D#ffffff><FONT face=3DArial><FONT=20
      style=3D"BACKGROUND-COLOR: #993399; FONT-SIZE: 14pt">Horario: =
20:30 a 22:30=20
      hs.</FONT></FONT></P></FONT>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT face=3DArial><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#000000></FONT></FONT>&nbsp;</P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT face=3DArial><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#000000></FONT></FONT>&nbsp;</P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><U><FONT color=3D#ffffff face=3DArial><B><FONT=20
      style=3D"FONT-SIZE: 11pt">M=C3=B3dulos* que componen el=20
      Diploma</FONT></B></FONT></U></P>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT face=3DArial><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#000000></FONT></FONT>&nbsp;</P>
      <DIV align=3Dleft>
      <P style=3D"LINE-HEIGHT: 22pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dleft><FONT color=3D#ffffff><FONT face=3DArial><FONT=20
      style=3D"FONT-SIZE: 11pt">IVA - Impuesto sobre el Valor=20
      Agregado.</FONT></FONT></P>
      <P style=3D"LINE-HEIGHT: 22pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dleft><FONT face=3DArial><FONT style=3D"FONT-SIZE: =
11pt">IRAE - Impuesto=20
      a las Rentas de las Actividades Econ=C3=B3micas.</FONT></FONT></P>
      <P style=3D"LINE-HEIGHT: 22pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dleft><FONT face=3DArial><FONT style=3D"FONT-SIZE: =
11pt">IRPF - Impuesto=20
      a la Renta de las Personas F=C3=ADsicas.</FONT></FONT></P></FONT>
      <P style=3D"LINE-HEIGHT: 22pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dleft><FONT color=3D#ffffff face=3DArial><FONT =
style=3D"FONT-SIZE: 11pt">IP=20
      - Impuesto al Patrimonio</FONT></FONT></P><FONT color=3D#000080 =
face=3DArial>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dleft><FONT style=3D"FONT-SIZE: =
11pt"></FONT>&nbsp;</P></FONT>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"><FONT=20
      face=3DArial><FONT color=3D#ffffff><B><FONT=20
      style=3D"FONT-SIZE: 11pt">*</FONT></B></FONT><B><I><FONT =
color=3D#ffffff><FONT=20
      style=3D"FONT-SIZE: 9pt"> Los m=C3=B3dulos pueden ser cursados en =
forma=20
      individual</FONT></FONT></I></B></FONT>=20
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"><FONT=20
      face=3DArial><FONT style=3D"FONT-SIZE: 11pt" =
color=3D#000000></FONT></FONT>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"><FONT=20
      face=3DArial><FONT style=3D"FONT-SIZE: 11pt" =
color=3D#000000></FONT></FONT>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><U><I><FONT color=3D#ffffff size=3D4 =
face=3DArial>Docentes:=20
      </FONT></I></U>
      <P style=3D"LINE-HEIGHT: 17pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT face=3DArial><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#000000></FONT></FONT>
      <P style=3D"LINE-HEIGHT: 22pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><I><FONT color=3D#ffffff size=3D4 face=3DArial>Cr. =
Javier=20
      Rimoldi</FONT></I>=20
      <P style=3D"LINE-HEIGHT: 22pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><I><FONT color=3D#ffffff size=3D4 face=3DArial>Cra. =
Mar=C3=ADa Jos=C3=A9=20
      Umpi=C3=A9rrez</FONT></I></P></DIV></TD></TR>
  <TR vAlign=3Dtop borderColor=3D#666666>
    <TD=20
    style=3D"BORDER-RIGHT-WIDTH: 2px; BORDER-TOP-WIDTH: 2px; =
BORDER-BOTTOM-WIDTH: 2px; BORDER-LEFT-WIDTH: 2px"=20
    bgColor=3D#c80a46 height=3D68 vAlign=3Dtop borderColor=3D#000080 =
align=3Dmiddle>
      <P align=3Dcenter><FONT color=3D#ffffff><B><FONT=20
      style=3D"BACKGROUND-COLOR: #c80a46" size=3D4=20
      face=3DArial><SPAN>Curso:</SPAN></FONT></B></P></FONT>
      <P><U><I><B><FONT color=3D#ffffff size=3D6 face=3DArial>Derecho =
Colectivo del=20
      Trabajo</FONT></B></I></U></P>
      <P><FONT color=3D#000000></FONT>&nbsp;</P>
      <P><FONT color=3D#ffffff size=3D4 face=3DArial>Inicio: 17 de =
octubre</FONT></P>
      <P style=3D"LINE-HEIGHT: 18pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT style=3D"BACKGROUND-COLOR: #c80a46" =
color=3D#ffffff size=3D4=20
      face=3DArial><SPAN>Frecuencia: mi=C3=A9rcoles</SPAN></FONT></P>
      <P style=3D"LINE-HEIGHT: 18pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT color=3D#000080 =
face=3DArial></FONT>&nbsp;</P>
      <P style=3D"LINE-HEIGHT: 18pt; MARGIN-TOP: 0px; MARGIN-BOTTOM: =
0px"=20
      align=3Dcenter><FONT color=3D#ffffff><FONT face=3DArial><FONT=20
      style=3D"BACKGROUND-COLOR: #c80a46; FONT-SIZE: 14pt">Horario: =
18:30 a 21:30=20
      hs.</FONT></FONT></P></FONT>
      <P><FONT color=3D#000000></FONT>&nbsp;</P>
      <P align=3Dleft><SPAN style=3D"FONT-FAMILY: " lang=3DES><FONT =
face=3DArial><FONT=20
      style=3D"FONT-SIZE: 11pt" color=3D#ffffff><STRONG><U>Temas a=20
      abordar:</U></STRONG></FONT></FONT></SPAN></P>
      <P align=3Dleft><FONT color=3D#ffffff face=3DArial><SPAN=20
      style=3D"LINE-HEIGHT: 17pt; FONT-FAMILY: ; LETTER-SPACING: =
-0.15pt"=20
      lang=3DES><FONT style=3D"FONT-SIZE: =
11pt">Concepto.</FONT></SPAN></FONT></P>
      <P align=3Dleft><FONT color=3D#ffffff face=3DArial><SPAN=20
      style=3D"LINE-HEIGHT: 17pt; FONT-FAMILY: ; LETTER-SPACING: =
-0.15pt"=20
      lang=3DES><FONT style=3D"FONT-SIZE: 11pt">Nuevo escenario de las =
Relaciones=20
      Laborales.</FONT></SPAN></FONT></P>
      <P align=3Dleft><FONT color=3D#ffffff face=3DArial><SPAN=20
      style=3D"LINE-HEIGHT: 17pt; FONT-FAMILY: ; LETTER-SPACING: =
-0.15pt"=20
      lang=3DES><FONT style=3D"FONT-SIZE: 11pt">Fuero Sindical =E2=80=93 =
Libertad=20
      Sindical.</FONT></SPAN></FONT></P>
      <P align=3Dleft><FONT color=3D#ffffff face=3DArial><SPAN=20
      style=3D"LINE-HEIGHT: 17pt; FONT-FAMILY: ; LETTER-SPACING: =
-0.15pt"=20
      lang=3DES><FONT style=3D"FONT-SIZE: 11pt">An=C3=A1lisis sobre =
Desocupaci=C3=B3n de=20
      Lugares de Trabajo</FONT></SPAN></FONT></P>
      <P align=3Dleft><SPAN=20
      style=3D"LINE-HEIGHT: 17pt; FONT-FAMILY: ; LETTER-SPACING: =
-0.15pt"=20
      lang=3DES><FONT face=3DArial><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#ffffff>Convocatoria de los Consejos de Salarios y sus =
consecuencias=20
      jur=C3=ADdicas.</FONT></FONT></SPAN></P>
      <P align=3Dleft><SPAN=20
      style=3D"LINE-HEIGHT: 17pt; FONT-FAMILY: ; LETTER-SPACING: =
-0.15pt"=20
      lang=3DES><FONT face=3DArial><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#ffffff>Contenido de los Convenios Colectivos de=20
      Trabajo.</FONT></FONT></SPAN></P>
      <P class=3DMsoNormal><B><I><U><SPAN=20
      style=3D"LAYOUT-GRID-MODE: line; FONT-FAMILY: " lang=3DES><FONT=20
      face=3DCalibri><FONT style=3D"FONT-SIZE: 11pt"=20
      color=3D#ffffff></FONT></FONT></SPAN></U></I></B>&nbsp;</P>
      <P=20
      style=3D"BACKGROUND-IMAGE: none; BACKGROUND-ATTACHMENT: scroll; =
BACKGROUND-REPEAT: repeat; BACKGROUND-POSITION: 0% 0%"=20
      class=3DMsoNormal><FONT color=3D#ffffff><EM><SPAN lang=3Des><FONT =
size=3D4=20
      face=3DArial><FONT style=3D"BACKGROUND-COLOR: #c80a46"><U>D<SPAN=20
      style=3D"BACKGROUND-POSITION: 0% 0%">ocente:=20
      </SPAN></U></FONT></FONT></SPAN></EM></P>
      <P=20
      style=3D"BACKGROUND-IMAGE: none; BACKGROUND-ATTACHMENT: scroll; =
BACKGROUND-REPEAT: repeat; BACKGROUND-POSITION: 0% 0%"=20
      class=3DMsoNormal></FONT><EM><SPAN lang=3Des><FONT color=3D#ffffff =
size=3D4=20
      face=3DArial>D<SPAN style=3D"BACKGROUND-POSITION: 0% 0%">r. Carlos =

      Pittamiglio</SPAN></FONT></SPAN></EM></P>
      <P=20
      style=3D"BACKGROUND-IMAGE: none; BACKGROUND-ATTACHMENT: scroll; =
BACKGROUND-REPEAT: repeat; BACKGROUND-POSITION: 0% 0%"=20
      class=3DMsoNormal><FONT =
color=3D#000000></FONT>&nbsp;</P></TD></TR>
  <TR vAlign=3Dtop borderColor=3D#000080 bgColor=3D#000080>
    <TD=20
    style=3D"BORDER-RIGHT-WIDTH: 2px; BORDER-TOP-WIDTH: 2px; =
BORDER-BOTTOM-WIDTH: 2px; BORDER-LEFT-WIDTH: 2px"=20
    bgColor=3D#fef1f5 vAlign=3Dtop borderColor=3D#000080 align=3Dmiddle>
      <DIV align=3Dcenter>
      <P style=3D"MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><B><FONT=20
      color=3D#000080><FONT size=3D4 face=3DArial>Informaciones e =
Inscripciones por=20
      los <BR>Tel=C3=A9fonos: </FONT><FONT face=3DArial><FONT=20
      style=3D"FONT-SIZE: 14pt">2902.6052 o 2413.3254, =
</FONT></FONT><FONT size=3D4=20
      face=3DArial>o Consultar </FONT></FONT><FONT color=3D#ffffff><A=20
      href=3D"mailto:rengloncurso@adinet.com.uy" color=3D"#006600"><FONT =

      title=3Dmailto:renglonuno@hotmail.com color=3D#000080><FONT=20
      style=3D"FONT-SIZE: =
14pt">Aqu=C3=AD</FONT></FONT></A></FONT></B></P></DIV></TD></TR>
  <TR vAlign=3Dtop borderColor=3D#000080 bgColor=3D#000080>
    <TD=20
    style=3D"BORDER-RIGHT-WIDTH: 2px; BORDER-TOP-WIDTH: 2px; =
BORDER-BOTTOM-WIDTH: 2px; BORDER-LEFT-WIDTH: 2px"=20
    bgColor=3D#fef1f5 vAlign=3Dtop borderColor=3D#000080 align=3Dmiddle>
      <DIV align=3Dcenter>
      <P style=3D"MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT=20
      face=3DArial><B><SPAN><FONT color=3D#000080><FONT=20
      style=3D"FONT-SIZE: 13pt">Rengl=C3=B3n Uno - Capacitaci=C3=B3n=20
      Empresarial<BR>Montevideo - =
Uruguay</FONT></FONT></SPAN></B></FONT></P>
      <P style=3D"MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT=20
      color=3D#000000></FONT>&nbsp;</P><FONT face=3DCalibri>
      <P style=3D"MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px" class=3DMsoNormal =

      align=3Dcenter><B><U><FONT face=3D"Arial Narrow"><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#000080><FONT style=3D"FONT-SIZE: =
10pt">Inscripci=C3=B3n en=20
      el Ministerio de Educaci=C3=B3n y =
Cultura</FONT></FONT></SPAN><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES><FONT color=3D#000080><FONT=20
      style=3D"FONT-SIZE: 9pt">&nbsp; Registro n=C2=BA 3059 =
</FONT></FONT></SPAN><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES><FONT color=3D#000080><FONT=20
      style=3D"FONT-SIZE: 7pt">al s=C3=B3lo efecto de Exoneraci=C3=B3n =
de Impuestos (Art.=20
      448, Ley n=C2=BA. 16.226)</FONT></FONT></SPAN></FONT></U></B></P>
      <P style=3D"MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px" class=3DMsoFooter =

      align=3Dcenter><FONT face=3D"Century Gothic"><SPAN =
style=3D"FONT-FAMILY: "=20
      lang=3DES><FONT color=3D#000080><FONT=20
      style=3D"FONT-SIZE: 9pt">&nbsp;</FONT></FONT></SPAN><U><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES><FONT color=3D#000080><FONT=20
      style=3D"FONT-SIZE: =
8pt">&nbsp;</FONT></FONT></SPAN></U></FONT><SPAN=20
      style=3D"FONT-FAMILY: " lang=3DES-UY><FONT color=3D#000080=20
      face=3D"Arial Narrow"><FONT style=3D"FONT-SIZE: 8pt">Los gastos =
con=20
      capacitaci=C3=B3n de dependientes regulares de empresas, son =
pasibles de=20
      deducci=C3=B3n en la liquidaci=C3=B3n del =
IRAE</FONT></FONT></SPAN></P>
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