EjemplosdealgunasEmpresas:

MuestradeGrandesEmpresasqueenelao2008declararonprdidas
yqueelfiscolesdevolvi(EnDlares)
Nombre

NIT

Perdida

Devolver

Si se cobrara el impuesto
mnimo ( 1%)

06142809600020

REFINERIAPETROLERAACAJUTLA,S.A.DEC.V.

789,141,117

61,691,057

11,835,149

7,891,411

06141711900013

CIA.DEALUMB.ELECT.DESANSALV.,S.A.DEC.V.

274,277,868

28,392,754

4,131,191

2,742,779

94500107600014

CHEVRONCARIBBEANINC.SUCURSALELSALVADOR

397,668,049

11,447,220

5,961,994

3,976,680

06142607680039

PRIETO,SOCIEDADANONIMADECAPITALVARIABLE

12,792,155

2,431,178

295,380

127,922

12171306680010

GRUPOQELSALVADOR,S.A.DEC.V.

97,891,442

2,080,195

1,468,898

978,914

06141502961025

TERMINALESDEGASDELPACIFICO,S.A.DEC.V.

91,611,078

2,064,539

1,373,605

916,111

06142911390029

TACAINTERNATIONALAIRLINES,S.A.

82,027,257

1,973,289

1,214,738

820,273

06141812981018

DIGICEL,S.A.DEC.V.

115,189,984

1,698,896

1,849,434

1,151,900

06141906971075

PUMAELSALVADOR,S.A.DEC.V.

117,977,029

1,340,071

2,091,845

1,179,770

10

94502707600011

ESSOSTANDARDOIL,S.A.LIMITED

455,995,103

1,012,989

6,845,323

4,559,951

11

06140905860010

GRUPOQCORPORATIVO,S.A.DEC.V.

5,337,517

893,838

79,738

53,375

12

06142410971047

ELSALVADORTELECOM,S.A.DEC.V.

6,007,475

767,698

70,284

60,075

13

06140404600015

DISTRIBUIDORASHELLDEELSALVADOR,S.A.

300,994,230

748,829

4,483,111

3,009,942

14

94110803661020

PANASONICCENTROAMERICANA,S.A.(SUC.ELSALVADOR)

8,510,838

700,213

127,552

85,108

15

96480512051011

TRANSAMERICANAIRLINES,S.A.SUCURSALELSALVADOR,

15,298,549

678,831

229,478

152,985

2,770,719,688

117,921,595

42,057,722

27,707,197

TOTAL

Ingresos

GRANDESEMPRESASQUENOTRIBUTANEL25%DelISR.YSUSALTOSNIVELESDEEVASINEnelPeriodo2008
Empresas

NIT

1 06142303911015 TELEMOVILELSALVADOR,S.A.
2 06143101550016 BANCOAGRICOLA,S.A.
3 06143107981028 LAGEO,S.A.DEC.V.
4 06141710490010 CEMENTODEELSALVADOR,S.A.DEC.V.
5 06141101690011 CALLEJA,S.A.DEC.V.
6 06142511720014 SCOTIABANKELSALVADOR,S.A.
7 06142102971044 CIA.DETELECOM.DEELSALV.,S.A.DEC.V.
8 06141709940015 BANCOHSBCSALVADOREO,S.A.
9 06142202640012 COMPAIAAZUCARERASALVADOREA,S.A.DEC.V.
10 06143112690013 PRODUCTOSALIMENTICIOSDIANA,S.A.DEC.V.
11 06143005870020 CREDIBAC,S.A.DEC.V.
12 06142903600018 METROCENTRO,S.A.DEC.V.
13 06140403981050 ADMI.DEFONDOSDEPENSIONESCONFIA,S.A.
14 06142810540010 NESTLEELSALVADOR,S.A.DEC.V.
15 06141804941015 TARJETASDEORO,S.A.DEC.V.
16 06140403981026 AFPCRECER,S.A.
17 06143107981044 DUKEENERGYINTERNATIONALELSALV.SENC.DEC.V.
18 05110307630018 KIMBERLYCLARKDECENTROAMERICA,S.A.
19 05112108001012 SISA,VIDA,SOCIEDADANONIMA,SEG.DEPERSONAS
20 06142105981032 AMNETTELECOMMUNICATIONSLTDA.DEC.V.
21 06140512011037 ASESUISAVIDA,S.A.SEGUROSDEPERSONAS
22 06141705790011 INVERSIONESCALMA,S.A.DEC.V.
23 06142311600013 BAYER,SOCIEDADANONIMA
24 06140108580017 FREUNDDEELSALVADOR,S.A.DEC.V.
25 06140208550011 SCOTIASEGUROS,S.A.
26 06140611710010 INGENIOELANGEL,S.A.DEC.V.
27 06142303951033 INGENIOLACABAA,S.A.DEC.V.

TOTAL

Ingresos

Renta
Impuesto
PagoalMH
Imponible Computable

452,555,061
303,736,038
116,445,603
168,414,596
509,403,412
161,680,590
306,898,699
188,269,099
113,809,341
127,737,302
30,259,560
48,311,871
52,305,843
102,669,053
24,651,209
45,330,399
173,448,915
133,766,790
89,058,157
48,762,349
87,475,229
46,698,478
60,034,945
88,984,654
53,011,284
59,757,412
42,482,998

151,151,048
58,642,886
57,144,858
51,401,721
34,556,402
24,787,776
21,885,328
21,091,656
17,260,685
16,469,770
15,266,585
15,184,533
15,109,300
13,548,511
13,529,724
11,496,283
11,083,266
9,621,898
9,027,562
8,394,123
7,836,304
7,806,451
7,418,095
6,451,809
6,442,711
5,844,745
5,753,068

37,787,762
500
14,660,722 9,082,845
14,286,215 12,466,435
12,850,430 10,366,825
8,639,100 1,038,653
6,196,944 3,320,135
5,471,332
843,320
5,272,914 1,881,381
4,315,171 2,605,044
4,117,443 2,175,408
3,816,646 3,335,830
3,796,133 3,059,279
3,777,325 3,292,741
3,387,128 1,880,247
3,382,431 3,005,330
2,874,071 2,142,848
2,770,816
156,339
2,405,475
326,930
2,256,890 1,156,790
2,098,531 1,363,311
1,959,076 1,007,826
1,951,613 1,104,799
1,854,524
950,670
1,612,952
276,522
1,610,678
918,663
1,461,186
531,763
1,438,267
801,097

3,635,958,887 624,207,098 156,051,775

69,091,531

Porcentajepagadorespecto Porcentaje
Faltantede
aloquedebihaber
contribuido(25%)
Tributacin

0.0013
61.95
87.26
80.67
12.02
53.58
15.41
35.68
60.37
52.83
87.4
80.59
87.17
55.51
88.85
74.56
5.64
13.59
51.26
64.97
51.44
56.61
51.26
17.14
57.04
36.39
55.7

99.999
38.05
12.74
19.33
87.98
46.42
84.59
64.32
39.63
47.17
12.6
19.41
12.83
44.49
11.15
25.44
94.36
86.41
48.74
35.03
48.56
43.39
48.74
82.86
42.96
63.61
44.3

Evasina/

37,787,262
5,577,876
1,819,780
2,483,605
7,600,447
2,876,809
4,628,012
3,391,533
1,710,128
1,942,035
480,816
736,854
484,584
1,506,880
377,101
731,222
2,614,478
2,078,545
1,100,100
735,220
951,250
846,814
903,854
1,336,431
692,014
929,424
637,170

Pago
SiPagaranel SiPagaranel
adicionalcon
25%b/
30%c/
lareforma

37,787,762
14,660,722
14,286,215
12,850,430
8,639,100
6,196,944
5,471,332
5,272,914
4,315,171
4,117,443
3,816,646
3,796,133
3,777,325
3,387,128
3,382,431
2,874,071
2,770,816
2,405,475
2,256,890
2,098,531
1,959,076
1,951,613
1,854,524
1,612,952
1,610,678
1,461,186
1,438,267

45,345,314
17,592,866
17,143,457
15,420,516
10,366,921
7,436,333
6,565,598
6,327,497
5,178,206
4,940,931
4,579,976
4,555,360
4,532,790
4,064,553
4,058,917
3,448,885
3,324,980
2,886,569
2,708,268
2,518,237
2,350,891
2,341,935
2,225,428
1,935,543
1,932,813
1,753,424
1,725,920

7,557,552
2,932,144
2,857,243
2,570,086
1,727,820
1,239,389
1,094,266
1,054,583
863,034
823,489
763,329
759,227
755,465
677,426
676,486
574,814
554,163
481,095
451,378
419,706
391,815
390,323
370,905
322,590
322,136
292,237
287,653

86,960,244 156,051,775 187,262,128 31,210,354

Notas:a/(Pagoel25%delarentaimputable)b/(25%*Rentaimponible)c/(30%*Rentaimponible)
Rentaimponible:Rentasobrelacualsecalculaelmontoquedebepagarseporconceptodeimpuestosy/oleyessociales,comoprevisinysalud.
Fuente:InformacindelMinisteriodeHaciendayclculospropios.