Tasas Acumuladas de Recargos para Pagos Extemporaneos que se efectuen

en el mes:
ULTIMO MES CAPTURADO
2012

MES

julio

ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE

2004
139.98%
138.85%
137.72%
136.60%
135.46%
134.30%
133.20%
132.07%
130.94%
129.81%
128.68%
127.55%

2005
126.42%
125.29%
124.16%
123.03%
121.90%
120.74%
119.64%
118.51%
117.38%
116.25%
115.12%
113.99%

2006
112.86%
111.73%
110.60%
109.47%
108.34%
107.21%
106.08%
104.95%
103.82%
102.69%
101.53%
100.43%

2007
99.30%
97.08%
95.25%
92.59%
89.59%
87.29%
84.98%
82.56%
80.46%
77.68%
76.40%
75.42%

2008
73.80%
72.25%
70.46%
69.84%
67.62%
66.33%
65.29%
63.62%
62.30%
60.69%
59.31%
58.17%

2009
56.74%
54.73%
52.58%
50.64%
48.57%
46.45%
44.48%
42.72%
41.11%
39.56%
38.04%
36.52%

2010
35.03%
33.90%
32.77%
31.64%
30.51%
29.38%
28.25%
27.12%
25.99%
24.86%
23.73%
22.60%

2011
21.47%
20.34%
19.21%
18.18%
16.95%
15.82%
14.69%
13.56%
12.43%
11.30%
10.17%
9.04%

2012
7.91%
6.78%
5.65%
4.52%
3.39%
2.26%
1.13%
0.00%
0.00%
0.00%
0.00%
0.00%

ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE

132.07%
130.94%
129.81%
128.69%
127.55%
126.39%
125.29%
124.16%
123.03%
121.90%
120.77%
119.64%

118.51%
117.38%
116.25%
115.12%
113.99%
112.83%
111.73%
110.60%
109.47%
108.34%
107.21%
106.08%

104.95%
103.82%
102.69%
101.56%
100.43%
99.30%
98.17%
97.04%
95.91%
94.78%
93.62%
92.52%

91.39%
89.17%
87.34%
84.68%
81.68%
79.38%
77.07%
74.65%
72.55%
69.77%
68.49%
67.51%

65.89%
64.34%
62.55%
61.93%
59.71%
58.42%
57.38%
55.71%
54.39%
52.78%
51.40%
50.26%

48.83%
46.82%
44.67%
42.73%
40.66%
38.54%
36.57%
34.81%
33.20%
31.65%
30.13%
28.61%

27.12%
25.99%
24.86%
23.73%
22.60%
21.47%
20.34%
19.21%
18.08%
16.95%
15.82%
14.69%

13.56%
12.43%
11.30%
10.27%
9.04%
7.91%
6.78%
5.65%
4.52%
3.39%
2.26%
1.13%

2012
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
0.00%
0.00%
0.00%
0.00%
0.00%

Esta tabla esta calculada para pagos extemporaneos que se efectuen en el mes
de la ultima tasa de recargos anotada en la tabla. Para conocer la tasa de recargos
que causa una contribucion busque el mes y el ao en que dicha contribucion debio pagarse
y obtendra la tasa acumulada de recargos causados

Factores de Actualizacion de contribuciones

Pagos o Compensaciones
I.N.P.C. DEL MES

Fecha en que
debio pagarse
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE

MAS
RECIENTE

Factor
1997
2.7140
2.6460
2.6023
2.5703
2.5428
2.5198
2.4976
2.4761
2.4543
2.4241
2.4048
2.3783

en el mes de:

julio

2012

150.6671
Factor
1998
2.3454
2.2954
2.2559
2.2298
2.2092
2.1917
2.1661
2.1454
2.1250
2.0911
2.0616
2.0256

Factor
1999

Factor
2000

1.9774
1.9287
1.9031
1.8856
1.8685
1.8573
1.8452
1.8330
1.8228
1.8053
1.7940
1.7782

Factor
2001

Factor
2002

Factor
2003

Factor
2004

Factor
2005

Factor
2006

Factor 2007 Factor 2008

Factor 2009

1.7605
1.7372
1.7219
1.7124
1.7027
1.6964
1.6864
1.6799
1.6707
1.6586
1.6472
1.6333

1.6158
1.6069
1.6079
1.5978
1.5898
1.5861
1.5824
1.5865
1.5772
1.5626
1.5556
1.5498

1.5476
1.5335
1.5344
1.5266
1.5183
1.5153
1.5079
1.5036
1.4979
1.4890
1.4824
1.4705

1.4642
1.4583
1.4542
1.4451
1.4426
1.4473
1.4461
1.4440
1.4397
1.4312
1.4259
1.4142

1.4082
1.4002
1.3911
1.3864
1.3843
1.3878
1.3856
1.3820
1.3735
1.3622
1.3529
1.3414

1.3387
1.3386
1.3342
1.3282
1.3235
1.3268
1.3281
1.3229
1.3213
1.3161
1.3128
1.3035

1.2955
1.2879
1.2860
1.2844
1.2825
1.2882
1.2871
1.2836
1.2771
1.2643
1.2588
1.2522

1.2450
1.2386
1.2352
1.2325
1.2332
1.2393
1.2378
1.2326
1.2276
1.2181
1.2134
1.2049

1.1999
1.1944
1.1908
1.1823
1.1796
1.1817
1.1760
1.1695
1.1628
1.1549
1.1471
1.1342

1.1264
1.1238
1.1213
1.1149
1.1110
1.1143
1.1122
1.1092
1.1065
1.1010
1.0977
1.0920

2000
86.7300
87.4990
87.9840
88.4850
88.8160
89.3420
89.6900
90.1830
90.8420
91.4670
92.2490
93.2480

2001
93.7650
93.7030
94.2970
94.7720
94.9900
95.2150
94.9670
95.5300
96.4190
96.8550
97.2200
97.3540

2002
98.2530
98.1900
98.6920
99.2310
99.4320
99.9170
100.2040
100.5850
101.1900
101.6360
102.4580
102.9040

2003
103.3200
103.6070
104.2610
104.4390
104.1020
104.1880
104.3390
104.6520
105.2750
105.6610
106.5380
106.9960

2004
107.6010
108.3050
108.6720
108.8360
108.5680
108.7370
109.0220
109.6950
110.6020
111.3680
112.3180
112.5500

2005
112.5540
112.9290
113.4380
113.8420
113.5560
113.4470
113.8910
114.0270
114.4840
114.7650
115.5910
116.3010

2006
116.9830
117.1620
117.3090
117.4810
116.9580
117.0590
117.3800
117.9790
119.1700
119.6910
120.3190
121.0150

2007
121.6400
121.9800
122.2440
122.1710
121.5750
121.7210
122.2380
122.7360
123.6890
124.1710
125.0470
125.5640

2008
126.1460
126.5210
127.4380
127.7280
127.5000
128.1180
128.8320
129.5760
130.4590
131.3480
132.8410
133.7610

2009
134.0710
134.3670
135.1400
135.6130
135.2180
135.4670

FACTOR 2010 FACTOR 2011

1.0875
1.0758
1.0696
1.0621
1.0655
1.0723
1.0726
1.0703
1.0673
1.0617
1.0552
1.0468

1.0417
1.0366
1.0328
1.0308
1.0309
1.0385
1.0386
1.0336
1.0311
1.0294
1.0226
1.0116

INDICE NACIONAL DEL PRECIO AL CONSUMIDOR

ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE

1997
56.9420
57.8980
58.6190
59.2520
59.7930
60.3240
60.8490
61.3900
62.1550
62.6520
63.3520
64.2400

1998
65.6380
66.7870
67.5690
68.2010
68.7450
69.5570
70.2280
70.9030
72.0530
73.0840
74.3800
76.1950

1999
78.1190
79.1690
79.9040
80.6370
81.1220
81.6550
82.1950
82.6580
83.4560
83.9850
84.7320
85.5810

Para conocer EL FACTOR QUE CORRESPONDE PARA LA ACTUALIZACION

que causa una contribucion busque el mes y el ao en que dicha contribucion debio pagarse
y obtendra EL FACTOR QUE SE DEBE APLICAR

135.8360
136.1610

136.8440
137.2580
137.9700
138.5410

2010
140.0470
140.8570
141.8570
141.4050
140.5140
140.4700
140.7750
141.1660
141.9060
142.7820
143.9260
144.6390

2011
145.3436
145.8888
146.1688
146.1572
145.0797
145.0725
145.7685
146.1168
146.3573
147.34
148.94
150.16

FACTOR 2012

1.0034
0.9963
0.9943
0.9937
0.9968
1.0000
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

2012
151.225
151.532
151.6198
151.1442
150.6671