{
  "id": "norm-30090",
  "citation": "",
  "section": "norms",
  "doc_type": null,
  "title_es": "Establece Monto Exento Base Imponible Impuesto a Activos Período 96 en C 34,500,000.00",
  "title_en": "Establishes Exempt Amount from Taxable Base for Asset Tax Period 96 at C 34,500,000.00",
  "summary_es": "Esta norma, identificada como 26360, establece el monto exento de la base imponible del impuesto a los activos para el período fiscal 1996, fijándolo en treinta y cuatro millones quinientos mil colones exactos (₡34,500,000.00). Aunque el texto completo no está disponible en el sistema, la ficha indica que se trata de un decreto ejecutivo de carácter tributario que regula este aspecto específico del impuesto a los activos de las personas jurídicas y otros contribuyentes para dicho período. La disposición es de naturaleza fiscal y administrativa, sin relación con aspectos ambientales o de protección de recursos naturales. Dado su contenido meramente contable y financiero, no se vincula con la legislación ambiental costarricense.",
  "summary_en": "This norm, identified as 26360, establishes the exempt amount from the taxable base of the asset tax for fiscal period 1996, setting it at exactly thirty-four million five hundred thousand colones (₡34,500,000.00). Although the full text is not available in the system, the record indicates it is an executive decree of a tax nature that regulates this specific aspect of the asset tax for legal entities and other taxpayers for that period. The provision is fiscal and administrative in nature, with no relation to environmental aspects or protection of natural resources. Given its merely accounting and financial content, it has no connection to Costa Rican environmental legislation.",
  "court_or_agency": "",
  "date": "",
  "year": "",
  "topic_ids": [
    "_off-topic"
  ],
  "primary_topic_id": "_off-topic",
  "es_concept_hints": [
    "impuesto a los activos",
    "base imponible",
    "monto exento",
    "decreto ejecutivo"
  ],
  "concept_anchors": [],
  "keywords_es": [
    "impuesto a los activos",
    "base imponible",
    "monto exento",
    "período fiscal 1996",
    "tributación",
    "decreto ejecutivo",
    "norma 26360"
  ],
  "keywords_en": [
    "asset tax",
    "taxable base",
    "exempt amount",
    "fiscal period 1996",
    "taxation",
    "executive decree",
    "norm 26360"
  ],
  "excerpt_es": "Texto no disponible Ficha articulo Fecha de generación: 12/5/2026 12:25:57",
  "excerpt_en": "Text not available Article record Generation date: 12/5/2026 12:25:57",
  "outcome": {
    "label_en": "Active norm",
    "label_es": "Norma vigente",
    "summary_en": "Establishes the exempt amount from the taxable base of the asset tax for period 96 at ₡34,500,000.00.",
    "summary_es": "Establece el monto exento de la base imponible del impuesto a los activos para el período 96 en ₡34,500,000.00."
  },
  "pull_quotes": [
    {
      "context": "Título de la norma",
      "quote_en": "Establishes Exempt Amount from Taxable Base for Asset Tax Period 96 at C 34,500,000.00",
      "quote_es": "Establece Monto Exento Base Imponible Impuesto a Activos Período 96en C 34,500.000,00"
    }
  ],
  "cites": [],
  "cited_by": [],
  "references": {
    "internal": [
      {
        "target_id": "norm-10969",
        "kind": "affects_norm",
        "label": "7092"
      }
    ],
    "external": []
  },
  "source_url": "",
  "tier": 2,
  "_editorial_citation_count": 0,
  "regulations_by_article": null,
  "amendments_by_article": null,
  "dictamen_by_article": null,
  "concordancias_by_article": null,
  "afectaciones_by_article": {
    "1": [
      {
        "doc_id": "norm-10969",
        "label": "7092",
        "article": "1",
        "in_corpus_id": "norm-10969",
        "in_corpus_title_en": "Income Tax Law",
        "in_corpus_title_es": "Ley del Impuesto sobre la Renta",
        "in_corpus_citation": "Ley 7092",
        "in_corpus_doc_type": "law",
        "in_corpus_date": "21/04/1988",
        "in_corpus_year": "1988"
      }
    ]
  },
  "resoluciones_by_article": null,
  "cited_by_votos": [],
  "cited_norms": [],
  "cited_norms_inverted": [],
  "sentencias_relacionadas": [],
  "temas_y_subtemas": [],
  "cascade_only": false,
  "amendment_count": 0,
  "body_es_text": "en la totalidad del texto\n\n                    -\n\nTexto Completo Norma 26360\n\n| Establece Monto Exento Base Imponible Impuesto a Activos Período 96en C 34,500.000,00 |\n| --- |\n| Texto no disponible Ficha articulo Fecha de generación: 12/5/2026 12:25:57 |\n| Ir al principio del documento |",
  "body_en_text": "in the entirety of the text\n\n                    -\n\nComplete Text Rule 26360\n\n| Establishes Exempt Amount Tax Base for Asset Tax for Period 96 at C 34,500,000.00 |\n| --- |\n| Text not available Article file Generation date: 12/5/2026 12:25:57 |\n| Go to the beginning of the document |"
}