Vista Previa - Francis Lefebvre

Anuncio
"
&
"
"
&
'
%
"
!-
. / 01
23/
$
"
23/
* / 145$ ! !
6
7
)))! !
> ?99$@A € B 3
#
'
!
&
$ 89! :;<9= 6
#
#
$
$
)
!
%
%
(
"
#
!
$
$
*
%
% +
,
$
!
!
C
20> =D; ;9 ?AA?: :9 A
0> ?@D= :;A:
* %
> 6 :8=;? :<?A
-
-
1
/
E
F=9
$ 8! :;<?A 6
"
*
/
#
% $
%
$ )))!
!
% $
$
C
%
%
'
%
!* &
'
1 */5 B1
!
E
MEMENTO PRÁCTICO
FRANCIS LEFEBVRE
Impuesto
sobre
Sociedades
2016
Actualizado a 27 de junio de 2016
Plan general
!
"
$
"
'
#
%
%
(
%
#
)
)
&
*
!
))
)
)
)$
+
,
"
"
*
(
(
(
*
*
*
!
#
"
-
*
.*
$
)
*
"
/
0
1
2
,
,)
$
"
",
,"
,",
,,
'
' $
'
32
*
*
+
2
#
*
6
1
#
1
1
4
4
5
7
&
*
8
*
&
&
5
%
'
'
'
'
',"
'$
$ ,
#
1
1
2
1
2
:
*
*
9
*
*
-
5
36
!
2
7
%
#
!
*
&
$
'
(
Abreviaturas
! "!!#$
%
%
&
) *
'
+
+
+
'
,
,
,
'
'%
'
'
'
'
'
'
'
(
-
#!. //0$
,
,
,
,
,
,
(
&
+
+
+
+
0#. //0$
&
&
+
%
+
4
#. //1$
0#. //2$
(
3. /"1$
1. //1$
5
". /"/$
(6
'
'7
8
(
4
%
"#"1. //3$
'
!"
!#$%%
! &
%
109. //3$
%
, +
"/2#. //3$
, +
, +
(
, +
, +
&
&
201. /"#$
"333. //1$
4
4
:
*
& +
& +
+
:
*
"3!1."992$
+
"332. //1$
-
PARTE PRIMERA
Ámbito de
aplicación
!
CA-
" ! ( ...........................................................................
!
!........................................................
A 3
! .....................................................................
"'
........................................................................
!*
!
" ....................................................
"
.................................................................
4
...................................................................
!
! .......................................................
D"
.............................................................
!
"
!
*
!
"
/
!
&
!
!
!
!
!
!
!
! ! '0 ,
0! ! '!
+" ,
#
" !)"
*"
$ ,0
(
#
!
)"
*
1
!
&' 0
!
"
!
!
'*
0
4
-
!
"
!
#
!,
"
+
0 !
"
*
0
)"
!
!
!
!
#
)"
!
0
"
!
!
!
!
!
)"
!
!
1
!
*
!
%-
!
!
!
%"
!
4*
!
!
"
"
!
0
"
"
'
"
"'
!
!
0 3
+
!
!
! &
!*
/ &1
!
"
" *
4
! / >?=;8<9@ $/ #%-
-89% $
,
$ #
%-
!
!
!
"
*
!
!
' !
!
!
!
!
"
"
, "
+" ,
"
-
!
!
8:;8<9= $
*-8%- !
4
!
,
%0 '
!!
2
+ ,'
*!
,
2
"
! ."
2
!
'
!
"' 2
* 3 0!
2
+
"'
!
- 7 !!
-#
'
!
"
!
! /
!
-
!
2
!
3 3 0
*" !*"
*
"'
0
!
"!
!
)"
!
+
!
6 -
+
!
"
)"
*
!
,
"
!
$ #
! )"
*
!
!
!
! 1*
! 0 ! #
! ( '
0
0
" !
*
! 1*
/
0
!
"
*
!
" ! (
0
0!
! "!
! *
# )"
!
!
!
"'
0
!
!*"
!
" ! (
!"
0 ! 1
2
)" 0 "
!2
"'
! #"' ! $ $
% &'
!
"
0
*,
! 0 3
'
"
4
! 1*
! !
!
0 4 !"
!
"! $ ,0
'
!
"'
!,
+
&
+" ,
.
! *"
'
&
!
0
4 "
"
)" !
0
"
-
!
! ( !
#0 !
!
* 0,
"
!
! +
) ! &! "!
!
!&
! )" "
-5
( !
!
0!
3 " 3 ' )"
*
"
! '!
*
! )"
*
!
&
!
+ )"
!(
!
!
"!
0 !
" ! (
!
%
'
"'
"
"
"
&
!
* !
" "
"
%
!
$ %
'
!
"
8<
8@
=<
B<
9?<
9><
9B@
8?<
8E<
.
.
.
.
.
.
.
.
.
2
2
2
0 !
' !" 2
*6
*!
2
2
#
#
! #
=E;8<<8% '
! ! ."
$ 99;8<<E%0
!,
$
%
'
" 4 6
0 4
! 1*
$ 8<;9EE<%0 "
'
&
B;8<<:% $ F E8:E -0 F B@@< -0 F B:>< - ' F B=E< -%-
$ #
*
"
' "
3 '
!
!&
G
!
!
0
!
!
!*"
! #+"
!
! "
!"
"
J8<'J8<
"
+"
,
G "
0 " 3
;
"
*
$
!
F 9:%)" !
$
G !
(2 ! !0
!
' !
,
0
!
"
!
*
" " !
!
!
!
! ! $
!
'$
-E>%!
!
!
! !
! ! ! ,
! !
0 3
-9-@%/
% ! / !'
&'
%
+
-?%
!
0!
4
!
! (
! )"
!
!
!
"
% !
!
,
!
/
!
!
2
'
)" 0 3
!
" !
!
!! )" 0
"
! "
; ; *
;
"
! #H
!
!
!
,0
-
3
0 ,
!
03
3 .;;IIIK ! - 4
!
3
3
"!
!
!"
!
$
2
"
!0
0
!
"
"
2
!
( !
!
' $ F @B<< -%0 3 1*
" !
!
!
3 -* - ; 2 #;
!
!
03
2
(
8
"
$9% . . . . . . . . . . . . . .
$?% . . . . . . . . . . . .
7 ............
;
;B
;B
;
7 ;
7 ;
................
$@% . . . . . . . . . . .
................
$9% . . . . . . . . . . . .
................
;
E B
6
$9% . . . . . . . . . . . .
................
.................
....
,F ;G B 6
;
$9% . . . . . . . . . . . . . . .
7 B ; ...............
! ................
...............
..............
;
; $9% . . . . . . . . . . . . . . .
F
6 H7 $:% . . . . . .
F
...................
..................
F
F ; .................
................
;
7
...................
; $>% . . . . . . . . . . .
7
B
; ...............
..................
;............
6
;
;
6
7
8
8
..............
7
$9% $=% . . . .
................
$9% . . . . . . . . . . . . .
..............
8;
................
B ;B . . . . . . . . . . . . . . . .
B;
4; % F 'I
5 ....
F B @ B $9%
F7 B; . . . . . . . . . . . . . . . .
...................
$9<% . . . . . . . . . . .
$ % &'
9@2?299
?<2:298 $98%
9=2:2<B
882:2<@
9=2929=
9:2=298
8E2982E8
>292>B $98%
829<2E@ $8%
9=2E299
=2:2<?
9<2982EB
@29929<
?92982:@
982:2E9
>282B9
B29<29@
8B29<2<B
929299
9@2982E=
9=2:2B9
8282<=
8@2>2E8
8>2@29=
8?2@2<>
9<292<9
8B292:= $98%
9E2992<B
9:2@2<< $8%
@2@2E?
992:2<>
@2>2<E
8?292<:
8B2>2<8
882982E<
?282<@
9@2982E=
992982>B
8282:= $8%
8=2=2:= $8%
8B2:2E8 $8%
?<2=2:E $98%
982>2E:
92>299
829<2<8
9=2=298
8=2992B:
:282E@
9=292<<
+
8
"
$ % &'
+
;
L G ..................
7;H7 $9% . . . . . . . . . . . . . .
7; $B% . . . . . . . . . . . . . . . . .
829<2<>
8:2982E=
9B29<2<8
9<292<9
882982B<
982@2<E
82982:=
9<292<@
?2>299
@2>29?
8282<=
=2B2B:
?92@29<
?292<>
9?282<B
:2E2<>
882@2B@
8:29<2E=
992=2<E
9?2=29@
9<292<9
9929<2<>
9>29<2:8 $98%
9>2@299
=2:299
9@2>2B8
:2992E@
:29829@
9@2@29=
8@2@2E@ $8%
82:29=
829<2B<
>2:2<<
8E29829=
8@2929<
9929298
9@282<B
88292:: $98%
?2?2>: $98%
8:2?2<: $8%
992>29? $99%
B2E29@
E29<2EB
B2982<E
?2?2B:
9E292<=
882E2B>
7;7B7 N . . . . . . . . . . . . . . . .
982=299
6
9@2>2<=
;
;
....................
$9% . . . . . . . . . . . . . .
................
;
..................
$9% . . . . . . . . . . . . . . . .
C
$9% . . . . . . . . . . . . . .
C
$9% . . . . . . . . . . . . . . . .
................
@ G C
..............
.................
@7J
................
7
7K
7;B . . . . . . . . . . . .
..............
$9% . . . . . . . . . . . . . .
$9% . . . . . . . . . . . . . . . .
;;7
.............
.................
K
6 ...............
B ; .................
;7 B . . . . . . . . . . . . . . .
7 6 G
$9% . . . . . . .
C ............
@
$9% . . . . . . . . . . . . .
................
................
; 7B $9% . . . . . . . . . . . .
;
;
7
;;
$E%0 $9?% . . . . . .
; L
$9%
;7
M ................
;7
48
! + ;
5...
B $9% . . . . . . . . . . . . .
;
..................
B 7; $9% . . . . . . . . . . . .
..............
7 8;
7
..................
7G ...................
7
.....
$9% . . . . . . . . . . . .
N
B $9% . . . .
6
G7
.............
$9% . . . . . . . . . . . . . .
$ *" %
9<292<>
3
4 5
%' &' !
"
!
!
4#5 !
!
1 !
"
! !
6 ' ! '
!!
" ! ( 5
4(5 "
'
! 92928<9?4)5 ! 9=2928<9?
! !
' )"
!
7
0
0
G 3 "
"
"
55
!
! )"
L8 !
%'
M$
%- !
! +
)" )" !!
"'
"
"
!
"
!(
"
L 2 3 M$ "
+
"
%
4
+
!! 0
!
!
!*
)" !
2
!
!
77
!
" !
0
!
"
!(
"
" !
4*
4*5 "
!.
*
92928<9?4-5
! 3
"
" !
!
!
' "
! 0 +
92928<<E $
"
0
9E2992<B%495 !
!
*" $
' /
!
! !
" !
! / 6 !
3
'
)"
"
!
"
!
*
)" !! 4:5 !
! 7;
0
'
""
*
0 !
!
4
' !!
< !=
1 <
>$ = 1 ? @ !. > 1 $
!*"
,
!
!
"
!
"!
%4A5
'
'
' 4B !
? ? C ! ?5
"
!&
,
0 !
!
!
!
G ' !/
5
4 D5 !
!
1
!4 5# " ! " !
'
2
+
!
> 0
! 8=2B28<9?0
0 !
"
"
!&" "!
+ -
.
0
1
-
)"
"
*
!
)" 0
7 !
!
!
<
!/
!
!
,
5 2
0
)
4 #5
!
%'
!
!
$
% " !
3 .
=2982:@
'
9:292:B
8E2=2:9
@292:E
>2E2:B
9?282:@
9=2:2:?
9929<2::
92?2B<
8>2992>B
............................................................................
"
...............................................................................
...........................................................................
..............................................................................
,
+ .........................................................................
"* ! . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
/
5
..........................................................................
...............................................................................
#"
#" ( . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 (5 ! "
;
7
*
! 982>28<9=-
! ' >
$ #
! #
!
!
!
"
!
!
+" ,
*"
!
!
0
!
!
,
)"
!
!
"
*
0
!
"'
N
"
! "
!
0
3
!
.
*
!!
#-
!
!
!
&
!
+
!
*
!
!
!
)"
"
0
"
,
,
,
+
)" 0
!
!
*
!
*
!
!
*
! #-
+
!
0
+"
)"
!
!
"'
%
!"
3
"
"'
!
0
!
2
!
1
!,
!
!
*
$ #
!
!
-89%
!
2
2
$ F E8:E
!
!
" 1*
"
!0
'
)" *
!
,
!
3
"
!
2
2
!
"
!
*
"
!
+
!
!
! /
"
"
!
! !
)" ! #
!
!
0
!
"
!
"'
!
!
*
!
"
0
"' "
0 ! #
!,
!
"
- !
"
0 ! #
4
"
! "
&'
!"
! 1*
!
!
!
4
"
! #'
"
!"
+
"
3
0' "
0!
! "
" !
!
)"
+" ,
&' 0
#
"
!
(
!
,
!
-
2"
"
" ! 6
! 1*
*
!
'
,.
!
!
*
)"
!
"
0
/ "!
± +"
N/
2
!
!
*
"
"
0 ! #
0
,
% !
.
"
"
-
' ; 80
"
"
!!
,
!
"
"
-?8%0 !
!
!
! <J ' !
0 ! )"
!
,
1
5
!
!
0'
*
"
,
)"
!
$ #
-%0
!
0
!
!
!
*"
!
! )"
! % !
!
!
! 0 !
"
%
)"
!
"
!
!
"
)"
0
-9%
!
1
!
'
*
2
2
*
5
. !"
!
! )"
2
'
!
"!
)" ! #
*
"
*
'*
"
%
/
.
'
0
"
)"
+"
"
"
,
$
!
!
,
!
! $
#5
!
+"
!
&
!
&5
"
! /
5
'.
!
"
% !+
"
!0
% !
!
0
%0
! +
+" ,
)"
!
!*6
!
! )"
!
! )"
"
0 4
!
"'
"!
!
4 !"
!3 3
- " "
"
"
. ' )" 0
"
* @;8<<= $ / /%0
3
"
!
!
% !
/ 0
0 )"
5
"
I . !
!
!
! "
! )"
!
! 0
+"
"2 H !
!
0
+
! 0 !
* !
! 1*
4
' 4
+
$ F 8><< -%/
!
!
!
•
!
!
)"
'
!
"
"
0!
!
!
" ! (
!
!
!
&' . + % !
G !0
0
0 "
,
! "
0
2 4
2
"
•
1
!
! 4
!(
! 4
!
*,
!
4
0
)"
!
!
'! 4
! ! * !
)" !!
%
$
!
!
G !-
*
+
! 2
2
2
2
2
! %-
0
!
"'
!
!
0
!
!
1
*"
! 3
)" 0
*
"'
2
"
!
" !I.
'
2
% ,
2
G !
*"!
G !0
1
!
& 2
"
2
"
!
!
! "
&
,
,
$ F 8?8%!
!
!!
*
!
!*"
!
!
!
%'
"'
%
'
-8%
"
!
0 "+
"
*,
%! 0*
%
! #- "
!
!
)"
!
!
!
0+
"
"
!
"
$ #
-8-8%
$
<
$
(
!
G !
! / /-
*,
, 0
/ !! -
! 0 "
!
!
2
% O '0 )"
!"' ! (
'
!
*"
2
+
!
3 )" !
0
"
' !
3
!0
! " ! ' " " !
" ! 0' !
*"
" '
!
"
!
!
"'
0
0 )" !
!! !
% O '0 ! " !
"+
G !.
'0 ! )"
&
!
"'
*
! #!
!
!
!
2
"
!0
!
! *
!
*
!
0 ! +
!
!
!
!
"
' 4
+ 0! #
!
2
G
F 8><< -%H
$
F ?E<< -%+ ! '0 )"
3
&' .
G !
"
!
.
$
!!
!
*,
"
!
"'
$ #
!
!
"
!
!
&
#
)"
!
! 0 )"
!
!& ?
*
!
)" !
"
!
"
A
!
!
!
!
!
(
!&
!
0
!
' '' 2 F ?=9< -2 ' !
A
! , O
'
G ! '!
" 6
!
!
'
! , O
$ 98;8<<8
" !
!
!
/
+
H
0
"
!
!*"
" "
.
'
)"
!0
"
"
!
2
%0
"
-9= ' 9@%
!
!
A
0
-
*! *
' 2
'
•
!0 !
! !
!
!
)" !!
! , O
-# !
! " "
)" ! !"
3"
4
: !!
"
'
3
6 ! :@J
&
" % !
' 0!
! 1
! , O
!
!
!0 !"
!
0 ' /
!
' "/ '
!
3 4
: !!
" 0
"
+
!
!
•
% !
+
! *"
"
"
6 '
% !
'
!
! !
!
'
!&
!.
. !
'
% !
+
2
%
!
%'
'
)"
+
6 0
% !
:
!!
!
O
,
!&
2
!
!2
+ 4(5
6 $9%
!
!
!
"
!
6 0 " )"
!
!
/
&'
"
%
!
!
!
(P
(P
!
C "(P
C "(P
(P
C "(P
C "(P
! A
"
O
!
!
O
,
6
!
, O
"
!
O
,
(P
$>%
!(
$>%
!
$8%
(P
!
!
C "(P
$@%
!"
!(
$8%
$@%
!
!"'
0 "'
)"
!
4(5
"
!
G - "
)" !
'
4)5
!
4*5 # !
"'
!
4-5
"
"
495 #
4 !"
!
0
!
'!
-
0
!
!
"
6 $9%
-
0 "
1*
!
6
! ! :@J
(P
C "(P
$@%
$8%
"
6
4 5
4#5
(P
C "(P
$>%
4 !"
!
6 $9%
!
C "(P
!"
$>%
!
!
C "(P
!
6 $=%
!
'
!
!"
!
(P
(P
:
'
!
!
,
$:%
, O
!
'
C "(P
&
!!
+
!
(P
4 !"
!
!
&
!
!
"
*" !
!
!
! 4
! #
G ! )"
*
!
! ! !"*
)"
)" !
*
'!
"
!
! !"*
!
!
!0
!
!
!( 6
!"
!
"
!
!(
1*
6 ! :@J
&
"
!
0
+"
!
!
!
"
! * 0 ' )"
& 4
!
!
"
!
A
! , O
0 !
!
3
A
0
!
! 0 )"
!
3
! 0
! -
*
!
0
*
! !"*
"
!
2
-
"
!
,
2
4 !"2
9
F $
%
$ #
!3 3
!!
!
'
&'
0
*,
!
*
1
! 0
&
!
!
&'
-=%
+
!
!
.
0
6
0 %
0 )"
!
4
'!
4
+ % ! '0
*"
!
'
!
*! *
!0
4
%0 ' !
!
!(
'
" +
!
!
,
$ # -9<-9%! % !
% '"
$ B;8<<:%•
!
! 2
$ =E;8<<8%0 )"
•
! 1*
! !
% ! / $ 8<;9EE<%
0
!
0
!
!
!
)"
"
!
"!
•
!
4 !
0
D"
!
0
&
*"
"! 0
&' %
1
!
!
%
"
*
!
/
!
?
0
. /
!
G ! ' "
!
!
! $ F @B<@ -%-
!
0'
"
!
!
*"
' 4
!
"
! 1* 2
2
$
)"
"2
!
!
*"
!
!
-9<-?%"+
3 3
!3 3
0
"'
$ #
!
0
!
2
!
2
! 0
-
! 0! #
2
%
+
! 1*
!
*" 2
!
'!
! 1*
2
! 0!
!& ?
$ #
! !*
!
3 3
! 0
"
$ C
-?>%!
+" ,
0
!& ?
! #!
%
/
*
"+
"
'
!
,
*!
!
!"
!
2#
2#
2
!"
2
2
2
2
2 D"
2
2
2 "
!
!
%
*
!
6 !
'
'
!0
3
2C "
2
+ '
*"
'3
!
2
25
2
2
2
2
2
2
!
*
! !
!*
! "+
+
"
!
"
*
6
'0
% !
$ F E@ -%
,
"!
! )"
*
! )"
*"!
"! (
0
3
!(
!
3
"' !
" "
!*
!
!2
"
"
)"
!& ?
3
!
"'
!"
!I %! /
,
"
"
!
3
!
"
* (
1
"!
3 '
+" ,
0
"
+" ,
"'
*"
*
!I %P&'
!
"" !
'
*
"
% !
$ F B8 -%
* "
!& ?
2#
2#
2
2 *
2 ""
2 " "
&
03
' "
@;8<9@%
"
)"
! 0 , "!
0
! #0 3
!
!& ?
-:
!
0
"'
3
.
'
!
! #-
!"
*
!
$ @;8<9@%
3
!
!
:
+" ,
-?@%.
%
•
•
!
*
!I %P&' - #
+" ,
1 6 !
!% !
-#
+" ,
1 6 ! 0
!
0
"
"
'
* (
4
!
! # $ F 9B@ -%?2
+" ,
!
!"
!
1
0
"
+" ,
"
!"
" "
- ! 1*
!
! $ F B=@@% ! !
!"
$ F B:>@
!
!
!
!
%
! '.
/
!
! 1*
!
"
"
!
!
&
! #
!$ C
*
'
"
!
* "
$
.
'0
'"
!
!
"
!
+
! #
"'
O 9<2?2<E%-
!
*
!
!
0
*"! 2
! !
2
! *
' *"!
!
4
-%"
-
"
*"
"
-
!I %! /
!
!
-#
' - #"
"
!
!
!
"'
+
" ! (
!
"
+" ,
3
!
!'! "
"
! #
*
'
"
+" ,
1
.
"
)"
!
"
6 ! 0 ! (
!
!/ *
!+" ,
,
!
'
!
!
0 !
'
2
!'!
!!
!0 " !)"
)"
" + !
2 !
+ 0 )"
! (
2
!
!/ *
!- #
+"
)"
* "
!(
*
+" ,
0!
"
"
!
+" ,
!
3
"' !
*
+" ,2
!
0
!
*"!
!0
!
)" !
!(
3
!
! +
0
)"
3
3 '
!/ *
!
"
0
*
1*
"
$ F 9>< -%!
/
!! . ' !
!
!"
!
0
"
3
"
" G
!
*
!
)"
3 '
!
"
!/ *
!$ #
-?E ' =<%"
1*
"
!
!
+" ,
$ F 9>< -%•
/' -#
)" !!
)" 0
0
+
" ! (
!
!- "
!
+" ,
0 *6 )"
! 4
(
!
" %
!
"
0
!" 0
!
!
! - !!
!
)" 0
0
*
!
+" ,
0
"
1*
"
$ F 9>< -%!
,
% ! !
, ,#D -0
"
2
"'
! #!
! )"
*
!
+" ,
)" " &
!
'0
0 )"
"'
!
!
!( "
!
!
!
!
!
'
2
!"
'0
& 0 "
*
!
"
!
$
"
9?29929@%!
,
! O #D *0 !
!
"' 2
! #0 " "
*
!
+" ,
' *
+
!0 '0
" 2
0
"
,
"
! 1*
!& +
!
•
.! %
% !
!
+" ,
)"
*
!0
0
0
' "
0
0 •
!
! +
!
! /
55
# $ C @282E:H >2?2E:%#5 5
+ %! /
#0
+"
)"
8:292<<%- Q
"
" ! )"
&
!'
+
'
"
+
/
" !
0 !*"
% ! /
!
!
!
!
/' !
!"
!!
!
!
"
"!
-
+" ,
'
"'
!
+" ,
4
$ C 9B2=2<<%-
'
&
"'
!"
& 2
!
$ C
!
A
(5 ' &
" !0
)"
'
'
"
A
C ! %!
1*
+
"
"
"'
4
!
"
)"
! #
!(
&
!/ *
$
8@29<2<:%-
"'
! #0
!
!"
!0 "
2 !
$ #
!
•
! &
0
!
/
;
"
*"
.
.
-/
*6 !
0
!
)"
*
* 0 "
!
* 0
! )" !
"
* 0
1*
*
!0
!
"
!
!0
!
•
*
;
!
!
! )" 3 '
3
"
! #0
"'
! " !
1*
0! #
!
,
0
!
/ .
*6 !
!0
5
•
'
!
! )"
*
!"
!
)"
*
*
*
!
1
/ 0
1*
!
"
*
'
!
!
!,
!
*
)" !
' &
!H
*
!0
!
"
! !
,
)"
* !!
*6
"'
!*6 *
!
&
!,
!
"
"
!0 "
"
1
3
0
"
4
&
*
"
1
"
0 )" !
! 0
! )"
!
1*
*6
!
!
!
! 1*
!
!
,
3 '
!
3
,
!
,
'0
!
4 !"
!3 '
!
)"
0
!
"
2
! 1*
!
3
)"
0
!
!
!
"
+
"
-
!
! 1*
)" 6
!
!
!
*6 ! 1*
!
)" 3 '
!
)"
"
)"
)"
/
'
"
,
!
! )"
"
' )"
"
' !
*
!0 !
)" !
"
!
!
0 3 '
4 * ! '0
"
*6 !
!
!
% &'
!
"
*6 ! 1* 2
92928<9>"
3 '
3 '
"
!
! #0
)"
*
!
!
"
2
!
!
*
"
" "
! #
)"
3 '
!
! #0
!
'
"'
!
2
' &
*
*
"
- "
-
*
*
6
"'
'0
*6 !
, !"*
!
"
!
!
.!
! +
0!
!
!
!
"
)"
( )" !
*
4
! /
*
! #0
)" 3 '
*!
! #
!
'*
0
*
)"
)" !
)"
-
!
"2
"
*6
! )" !
!"
!0 !
!
!
/ ' !
I!
1*
0
&
-
" !!
! 1*
" ! .'
)" 0
3
/ ' !
4* !
3 '
"'
+
"
4* !
*
"
"
"!2
+"
-?8R%
!
-
,
"
!
, "
! !
)" !
!
!
!
G !
"
92928<9>0 "
"
,
#5 "
!
"
,
)"
"
1*
•
#
0
!
"
-
&
!
"'
"! 0 !
)"
3 '
! 1*
0
4* ! "
*6
3
!
"
!
" ! "
, "
!
!
" ! .'
%
'
!
!
!
!
! " "
! / 0
0"
( )" !
"
+" ,
0
$ C 8E292EE%-
0
3
!
*
!
3 *
!
"
!
!
" *
"
*
3
!
0
3
0
*6 !
, 2
!
!
!
!
!
!
!
"
!
!
!
*6
! "!
!
"
"
3
!
*
)" "
" , "
1
! )"
"
"
! -#
!"* !
" !
"
"
3
-
!
!
2
(
#D
•
!
!
!
%
&'
!
'' /
! / 0 3"
8<9= ' 8<9@0
!, *
! .
!
"
! )" 3 '
)"
! )"
!
0
!
"
! ' "
"
"
+
!"
/
)"
!
9- # !
8- # !
*
?- # !
"
*
% ' / '"
!
"
!
!
!
!
"
!
"'
*
"'
! 1*
!
)"
!
!
! 1*
!
"
!
' ! 1*
!
!
*"
.
! / 0!
& "+
*
! #
! / /
!
"
! ' "
"'
*6
)" !
+"
*!
!
!
*"
!
-
"
'
!!
!
! / /
*
!
' )"
!
!
!
!
"
!0
"
!
"
"
!
!
!
!
!
,
0 " !)"
! 0 !
*
-
"
"
0!
& "+
0!
!
!
'
!
-
2
+
! )" 3 '
!
! 1* 2
0 " !)"
)"
!
"'
2
0 !
! )"
! !
' ! 1*
!
! !
! !
!
*"
.
9- # !
"
"'
! / 0 3
"
!
! !
)"
'
"!
' ! !
!
0 ! !
)"
'
"!
*
.
2 !
!
!
)"
H
2 !
!
! )" 0
"
0 3"
!
! "
!
,
! )"
"!
!
! 1* 2
"
!
,
" )"
'!
+
# !
)"
!
!
!
! 0
" & ! !
)"
!
!
)"
,
! )" 3 '
!
! 1*
"
8- # !
"
"'
! #
! / /
!
0!
"
4
" !
!
)"
!
! # -89 $ F 8>9: - '
F 8>=B -%?- # !
"
"'
! / /
!
0!
*
*
& *6 ! 1*
*
!
!
!
"
S
!
&'
"
!
! /
!
0
!
!
!
!
'' /
3"
&
)"
*
! 0
0
!(
!!
0' !
!
)" !
!0 *6 !
8<9= ' 8<9@ "
!
+"
92928<9>0
! 0!
!
"
!
0
! !,
!
!
!
0 ! +
!
2
4 * ! 0 ! )"
"
! 4
! 2
!
!
92928<9>
!
3 -
!
& )"
!
'
!
5 O
1 F 9<= #5 T" !
0
!
!
0
"
!
!"
)" " %
+" ,
$
8829829@%(5
&
!
'0 !
!(
"
!
"
4 !"
0!
)"
)"
&
!0
! )" !
"'
! #!
!
!
/
5 #
! )"
!( "
#5 5
! )"
! )"
"'
9=29829@H O 8>2929>%-
!
"'
!$ C
!( "
! #$ C
+
!
! 8<9>0
!
0 ! )" !
4 !"
!&
* , ! 0*
)"
!
*
"
0
0
!
!
!- ,0 )"
! 0
!
!
8;8<<:0
!(
! # $ C O ?<29829@H O 9E2929>H O 8B2929>%- #
O 9E2929>%* , ! '*
+
!0
O 9E2929>H O @2929>%)"
$ C O
!
2
#
(5 5
! '
8>2929>H O 8:2929>%)5 #
!0 "'
! 0
8929829@%-
0
!
! )"
+
!"'
! !!
' +
+" ,
!0
*
! )"
!0
*, ! '
"'
&'
! )"
/
! #$ C
"'
O
!
! #$ O
"'
! #
!
+" ,
0 "'
0
!
*"
.
%
.! !
! 2 !
+ .* (
!
+" ,
' !
"
! *
!
* "! " $ " !
0
2
* "! " 0 !
'
% !
!
"
"
$/ 9::>;9EB9%! + )"
!! 0
!
" ! (
/' 0
!
"!
)"
& "+
! #0
!
! )"
*
+
! )"
"
1*
"
"!
! 1*
! ! #
"
! F E<:> %
' & ! ' .* (
!
+" ,
!
"
!/ *
! $ ==;8<9@ -=%!!
"'
! #0
"
1*
!!
"!
G !
! F E<:E %P&'
%! ! ' .
*
6 !
!
+" ,
%
6 !
0 ! )"
!
!(
! 0!
*
!
"
1 6 !
"
!
2
$ >;9EE:H
829<29> =<;8<9@%- & "+
! #
*" !
)"
!
"'
% .
' -#
3 6 !
!
+" ,
! " !
*
!
!,
6 !
)"
!! !
C
! !
!&
"
$ 8B;8<<>%- & "+
! #
*" !2
)" !
"'
0!
*
!
)"
! 8B;8<<>
-9R0 8R ' ?R
!
1*
! )" !
*
"
0
0 &
!
4
!
#- #
* 0
)" !!
*
!
"!
!
* 2
6 !
!
1*
! )" ! *
6 !
* $ #
-E%829<28<9>
* ! 8B;8<<>0
+"
)"
! ( 3
! 929<28<9E
! "
*"!
0
1
3
"
2
!
*"!
$ =<;8<9@
-=RH
-8R '
*-6
%?
'
%! / +
'- #
*"
)"
)"
%
!
+" ,
1
!
!
"
"
!/ *
! $ 8<;8<9@ -8B%- #
"'
! # )"
"
!
*
* 2
! ! 8@J $ F ??:@%%
! & ? 2 !
%! 2
' -#
!
2
! # *"
#
! )" 0 "
(
! *
!
0
!
+" ,
$/
* B;8<9@%- #
"'
! #0
"
! 1*
!
!
4
$ F B=@@ -%*%
!
! !
"
"
!
+" ,
6 !
0
1
6 0
2
&
!"
)"
*
1 6 !
"
!
!
6 !
$/
* :B9;9EB>%- #
"
" ! )"
"
,
!
"!
" 1*
*&
0 "
!'
# 0
0
"'
! #0 )" "
4
!
)"
!
"
!
! ! 0
&! *
&
! !
*
2
"
-#
!
"
0 " 1*
! , !
!
!
4
0 !
)"
* &
!" "
!
!
6 !
)"
!. > +
P 0
"
!
2
"*
!
"
!
+" ,
! $ ?<;9EE8 ->H
829<28<9> =<;8<9@ -999 ' 99B%0
!
!
"'
! # "+
'
4
0
)" 0
&
!" 0 "
!
!
4
3% 2! "
%
! -#
3 6 !
!
+" ,
'0
0
"'
! # $/ >:<;9E:B%#" 1*
!
! !
!
4
$ F B=@@ -%
!
)"
&
!"
!
*
"!
'
!
!
6 !
4
! ( !
!
!(
4 !
"
!*"
!
Descargar