Tarifa aplicable 2016, para el clculo de los pagos provisionales

mensuales.

Lmite inferior

Lmite superior

Cuota fija

% para aplicarse
sobre el
excedente del
lmite inferior

0.01

496.07

1.92%

496.08

4,210.41

9.52

6.40%

4,210.42

7,399.42

247.24

10.88%

7,399.43

8,601.50

594.21

16.00%

8,601.51

10,298.35

786.54

17.92%

10,298.36

20,770.29

1,090.61

21.36%

20,770.30

32,736.83

3,327.42

23.52%

32,736.84

62,500.00

6,141.95

30.00%

62,500.01

83,333.33

15,070.90

32.00%

83,333.34

250,000.00

21,737.57

34.00%

250,000.01

En adelante

78,404.23

35.00%

Tabla del subsidio para el empleo

Tarifa aplicable 2016, para el clculo anual de ISR

Para Ingresos de

Hasta Ingresos
de

Cantidad de
subsidio para el
empleo mensual

Lmite inferior

Lmite superior

0.01

1,768.96

407.02

$0.01

1,768.97

2,653.38

406.83

$5,952.85

2,653.39

3,472.84

406.62

$50,524.93

3,472.85

3,537.87

392.77

$88,793.05

3,537.88

4,446.15

382.46

$103,218.01

4,446.16

4,717.18

354.23

$123,580.21

4,717.19

5,335.42

324.87

$249,243.49

5,335.43

6,224.67

294.63

$392,841.97

6,224.68

7,113.90

253.54

$750,000.01

7,113.91

7,382.33

217.61

$999,999.97

$5,952.84
$50,524.92
$88,793.04
$103,218.00
$123,580.20
$249,243.48
$392,841.96
$750,000.00
$999,999.96
$3,000,000.00

7,382.34

En adelante

$3,000,000.01

En adelante

2016, para el clculo anual de ISR

Tabla del subsidio para el empleo anual

Cuota fija

% para aplicarse
sobre el
excedente del
lmite inferior

Para Ingresos de

Hasta Ingresos
de

Cantidad de
subsidio para el
empleo mensual

$0.00
$114.24
$2,966.88
$7,130.52
$9,438.48
$13,087.32
$39,929.04
$73,703.40
$180,850.80
$260,850.84
$940,850.76

1.92%

0.01

21,227.52

4884.24

6.40%

21,227.53

31,840.56

4881.96

10.88%

31,840.57

41,674.08

4879.44

16.00%

41,674.09

42,454.44

4713.24

17.92%

42,454.45

53,353.80

4589.52

21.36%

53,353.81

56,606.16

4250.76

23.52%

56,606.17

64,025.04

3898.44

30.00%

64,025.05

74,696.04

3535.56

32.00%

74,696.05

85,366.80

3042.48

34.00%

85,366.81

88,587.96

2611.32

35.00%

88,587.97

En adelante

Sueldo mensual
Gratificacin anual
Prima vacacional

$15,000.00
$7,500.00
$750.00
Concepto

Ingreso gravado
Gratificacin anual
Prima vacacional
Ingreso excento
Base gravable
Limite inferior
Excedente limite inferior
% Limite inferior
Impuesto marginal
Cuota fija
Impuesto antes de subsidio o impuesto
Subsidio al empleo
Impuesto a retener

Enero
$15,000.00

$0.00
$15,000.00
$10,298.36
$4,701.64
21.36%
$1,004.27
$1,090.61
$2,094.88
$0.00
$2,094.88

Ingreso total
Sueldo
$180,000.00
Gratificacin anual
$7,500.00
Prima vacacional
$750.00
Total
$188,250.00

Recibido
Diciembre
Diciembre
Febrero
$15,000.00

Marzo
$15,000.00

Abril
$15,000.00

$0.00
$15,000.00
$10,298.36
$4,701.64
21.36%
$1,004.27
$1,090.61
$2,094.88
$0.00
$2,094.88

$0.00
$15,000.00
$10,298.36
$4,701.64
21.36%
$1,004.27
$1,090.61
$2,094.88
$0.00
$2,094.88

$0.00
$15,000.00
$10,298.36
$4,701.64
21.36%
$1,004.27
$1,090.61
$2,094.88
$0.00
$2,094.88

Ingreso excento
Ingresos gravados
$0.00
$180,000.00
$2,191.20
$5,308.80
$750.00
$0.00
$2,941.20
$185,308.80

Mayo

Resumen
ISR causado anual
Subsidio aplicado anual
ISR a cargo del ejercicio
Suma del subsidio en efectivo entregado
ISR del ejercicio
Suma pagos provisionales
Saldo a cargo o a favor

$15,000.00

Junio
$15,000.00

Julio
$15,000.00

$0.00
$15,000.00
$10,298.36
$4,701.64
21.36%
$1,004.27
$1,090.61
$2,094.88
$0.00
$2,094.88

$0.00
$15,000.00
$10,298.36
$4,701.64
21.36%
$1,004.27
$1,090.61
$2,094.88
$0.00
$2,094.88

$0.00
$15,000.00
$10,298.36
$4,701.64
21.36%
$1,004.27
$1,090.61
$2,094.88
$0.00
$2,094.88

Cantidad
$26,272.55
$0.00
$26,272.55
$0.00
$26,272.55
$26,272.52
$0.02

Agosto
$15,000.00

Septiembre
$15,000.00

Octubre
$15,000.00

Noviembre
$15,000.00

$0.00
$15,000.00
$10,298.36
$4,701.64
21.36%
$1,004.27
$1,090.61
$2,094.88
$0.00
$2,094.88

$0.00
$15,000.00
$10,298.36
$4,701.64
21.36%
$1,004.27
$1,090.61
$2,094.88
$0.00
$2,094.88

$0.00
$15,000.00
$10,298.36
$4,701.64
21.36%
$1,004.27
$1,090.61
$2,094.88
$0.00
$2,094.88

$0.00
$15,000.00
$10,298.36
$4,701.64
21.36%
$1,004.27
$1,090.61
$2,094.88
$0.00
$2,094.88

Diciembre
$15,000.00
$7,500.00
$750.00
$2,941.20
$20,308.80
$10,298.36
$10,010.44
21.36%
$2,138.23
$1,090.61
$3,228.84
$0.00
$3,228.84

Tarifa anual
$180,000.00
$7,500.00
$750.00
$2,941.20
$185,308.80
$123,580.21
$61,728.59
21.36%
$13,185.23
$13,087.32
$26,272.55
$0.00
$26,272.55

Gratificacin anual
Prima vacacional
PTU

$25,950.00
$6,598.00
$85,659.98

Concepto
Ingreso gravado
Gratificacin anual
Prima vacacional
PTU
Ingreso excento
Deducciones personales
Base gravable
Limite inferior
Excedente limite inferior
% Limite inferior
Impuesto marginal
Cuota fija
Impuesto antes de subsidio o impuesto
Subsidio al empleo
Impuesto a retener

Enero
$23,505.00

$0.00
$23,505.00
$20,770.30
$2,734.70
23.52%
$643.20
$3,327.42
$3,970.62
$0.00
$3,970.62

Ingreso total
Sueldo
$296,730.00
Gratificacin anual
$25,950.00
Prima vacacional
$6,598.00
PTU
$85,659.98
Total
$414,937.98

Art. 174 RLISR

PTU gravada y sueldo
Gratificacin anual gravada

Ingresos mensuales
$84,564.38
$23,758.80

Diciembre
Agosto
Mayo
Febrero
$23,505.00

$0.00
$23,505.00
$20,770.30
$2,734.70
23.52%
$643.20
$3,327.42
$3,970.62
$0.00
$3,970.62

Marzo
Abril
$23,505.00 $23,505.00

Mayo
$23,505.00

Junio
$23,505.00

$85,659.98
$1,095.60

$0.00

$23,505.00 $23,505.00 $108,069.38

$20,770.30 $20,770.30 $83,333.34
$2,734.70 $2,734.70 $24,736.04
23.52%
23.52%
34.00%
$643.20
$643.20
$8,410.25
$3,327.42 $3,327.42 $21,737.57
$3,970.62 $3,970.62 $30,147.82
$0.00
$0.00
$0.00
$3,970.62 $3,970.62 $23,860.22

$23,505.00
$20,770.30
$2,734.70
23.52%
$643.20
$3,327.42
$3,970.62
$0.00
$3,970.62

$0.00

$0.00

Ingreso excento
Ingresos gravados
$0.00
$296,730.00
$2,191.20
$23,758.80
$1,095.60
$5,502.40
$1,095.60
$84,564.38
$4,382.40
$410,555.58

I
$7,043.17
$1,978.82

II
$5,627.18
$309.07

Resumen
ISR causado anual
Subsidio aplicado anual
ISR a cargo del ejercicio
Suma del subsidio en efectivo entregado
ISR del ejercicio
Suma pagos provisionales
Saldo a cargo o a favor

III
$1,656.56
-$3,661.56

IV
V
23.52% $19,889.60
-185.04% -$39,992.13

Julio
Agosto
Septiembre
Octubre
Noviembre Diciembre
$25,950.00 $25,950.00
$25,950.00 $25,950.00 $25,950.00 $25,950.00
$25,950.00
$6,598.00
$0.00

$1,095.60

$25,950.00 $31,452.40
$20,770.30 $20,770.30
$5,179.70 $10,682.10
23.52%
23.52%
$1,218.27 $2,512.43
$3,327.42 $3,327.42
$4,545.69 $5,839.85
$0.00
$0.00
$4,545.69 $5,839.85

Resumen
SR causado anual
bsidio aplicado anual
a cargo del ejercicio
bsidio en efectivo entregado
ISR del ejercicio
a pagos provisionales
do a cargo o a favor

ISR SUELDO ISR TOTAL

$3,970.62 $23,860.22

$0.00

$0.00

$0.00

$2,191.20

$25,950.00 $25,950.00
$20,770.30 $20,770.30
$5,179.70 $5,179.70
23.52%
23.52%
$1,218.27 $1,218.27
$3,327.42 $3,327.42
$4,545.69 $4,545.69
$0.00
$0.00
$4,545.69 $4,545.69

$25,950.00
$20,770.30
$5,179.70
23.52%
$1,218.27
$3,327.42
$4,545.69
$0.00
$4,545.69

$49,708.80
$32,736.84
$16,971.96
30.00%
$5,091.59
$6,141.95
$11,233.54
$0.00
$11,233.54

Cantidad
$68,951.74
$0.00
$68,951.74
$0.00
$68,951.74
$78,969.46
-$10,017.72

Tarifa anual
$296,730.00 $44,509.50
$25,950.00
26659.6 11256.65
$6,598.00 $37,916.25
$85,659.98
$4,382.40
$37,916.25
$372,639.33
$249,243.49
$123,395.84
23.52%
$29,022.70
$39,929.04
$68,951.74
$0.00
$68,951.74

Fondo de ahorro 5% mensual sobre el salario

Gratificacin anual
Prima vacacional
PTU
Concepto
Ingreso gravado
Gratificacin anual
Prima vacacional
Fondo de ahorro
PTU
Ingreso excento
Deducciones personales
Base gravable
Limite inferior
Excedente limite inferior
% Limite inferior
Impuesto marginal
Cuota fija
Impuesto antes de subsidio o impuesto
Subsidio al empleo
Impuesto a retener

Sueldo
Gratificacin anual
Prima vacacional
Fondo de ahorro
PTU
Total

Art. 151 LISR

$0.05
$12,650.00
$4,020.00
$185,650.00
Enero
$18,950.00

$947.50
$947.50
$18,950.00
$10,298.36
$8,651.64
21.36%
$1,847.99
$1,090.61
$2,938.60
$0.00
$2,938.60
Ingreso total
$248,000.00
$12,650.00
$4,020.00
$0.00
$185,650.00
$450,320.00

Deducciones personales

Art. 142 RLISR

Fraccin I
Prestacin gravada
Entre
Por
Resultado
Fraccin II

PTU
$184,554.40
365
30.4
$15,371.11

Resultado anterior
Sueldo mensual
Base
Limite inferior
Excedente limite inferior
% Limite inferior
Impuesto marginal
Cuota fija
Impuesto antes de subsidio o impuesto
Subsidio al empleo
Impuesto a retener
Fraccin III
Resultado anterior
Base
Limite inferior
Excedente limite inferior
% Limite inferior
Impuesto marginal
Cuota fija
Impuesto antes de subsidio o impuesto
Subsidio al empleo
Impuesto a retener
Disminucin de impuesto
Fraccin V
Resulltado anterior
Resultado fraccin I
Resultado
Multiplicar por 100
Prestacin gravada
Multiplicarlo por resultado
Suma el impuesto del sueldo

$15,371.11
$18,950.00
$34,321.11
$32,736.84
$1,584.27
30.00%
$475.28
$6,141.95
$6,617.23
$0.00
$6,617.23

$6,617.23
$18,950.00
$10,298.36
$8,651.64
21.36%
$1,847.99
$1,090.61
$2,938.60
$0.00
$2,938.60
$3,678.63

$3,678.63
$15,371.11
0.2393210682
23.93%
$184,554.40
$44,167.76
$47,106.36

Diciembre
Julio
Mayo
Febrero
$18,950.00

Marzo
Abril
$18,950.00 $18,950.00

Mayo
$18,950.00

Junio
$18,950.00

$947.50
$185,650.00
$947.50
$2,043.10

$947.50

$18,950.00 $18,950.00 $203,504.40

$10,298.36 $10,298.36 $83,333.34
$8,651.64 $8,651.64 $120,171.06
21.36%
21.36%
34.00%
$1,847.99 $1,847.99 $40,858.16
$1,090.61 $1,090.61 $21,737.57
$2,938.60 $2,938.60 $62,595.73
$0.00
$0.00
$0.00
$2,938.60 $2,938.60 $47,106.36

$18,950.00
$10,298.36
$8,651.64
21.36%
$1,847.99
$1,090.61
$2,938.60
$0.00
$2,938.60

$947.50

$947.50

$947.50

$947.50

$18,950.00
$10,298.36
$8,651.64
21.36%
$1,847.99
$1,090.61
$2,938.60
$0.00
$2,938.60

Ingreso excento
Ingresos gravados
$0.00
$248,000.00
$2,191.20
$10,458.80
$1,052.50
$2,967.50
$0.00
$0.00
$1,095.60
$184,554.40
$4,339.30
$445,980.70

personales

Prima vacacional Gratificacin anual

$2,924.40
$10,458.80
365
365
30.4
30.4
$243.57
$871.09

$947.50

$947.50

Resumen
ISR causado anual
Subsidio aplicado anual
ISR a cargo del ejercicio
Suma del subsidio en efectivo entregado
ISR del ejercicio
Suma pagos provisionales
Saldo a cargo o a favor

$243.57
$21,050.00
$21,293.57
$20,770.30
$523.27
23.52%
$123.07
$3,327.42
$3,450.49
$0.00
$3,450.49

$871.09
$25,050.00
$25,921.09
$20,770.30
$5,150.79
23.52%
$1,211.47
$3,327.42
$4,538.89
$0.00
$4,538.89

$3,450.49
$21,050.00
$20,770.30
$279.70
23.52%
$65.79
$3,327.42
$3,393.21
$0.00
$3,393.21
$57.29

$4,538.89
$25,050.00
$20,770.30
$4,279.70
23.52%
$1,006.59
$3,327.42
$4,334.01
$0.00
$4,334.01
$204.88

$57.29
$243.57
0.2352
23.52%

$204.88
$871.09
0.2352
23.52%

$2,924.40
$687.82
$4,081.02

$10,458.80
$2,459.91
$6,793.92

Julio
Agosto
Septiembre
Octubre
Noviembre Diciembre
$21,050.00 $21,050.00
$21,050.00 $21,050.00 $25,050.00 $25,050.00
$12,650.00
$4,020.00
$1,052.50 $1,052.50
$1,052.50 $1,052.50
$1,252.50 $1,252.50
$2,148.10

$1,052.50

$23,974.40 $21,050.00
$20,770.30 $20,770.30
$3,204.10
$279.70
23.52%
23.52%
$753.60
$65.79
$3,327.42 $3,327.42
$4,081.02 $3,393.21
$0.00
$0.00
$4,081.02 $3,393.21

Resumen
ISR causado anual
bsidio aplicado anual
a cargo del ejercicio
ubsidio en efectivo entregado
ISR del ejercicio
ma pagos provisionales
ldo a cargo o a favor

$1,052.50

$1,052.50

$21,050.00 $21,050.00
$20,770.30 $20,770.30
$279.70
$279.70
23.52%
23.52%
$65.79
$65.79
$3,327.42 $3,327.42
$3,393.21 $3,393.21
$0.00
$0.00
$3,393.21 $3,393.21
Cantidad
$14,200.31
$0.00
$14,200.31
$0.00
$14,200.31
$18,974.68
-$4,774.36

$1,252.50

$3,443.70

$25,050.00 $35,508.80
$20,770.30 $32,736.84
$4,279.70 $2,771.96
23.52%
30.00%
$1,006.59
$831.59
$3,327.42 $6,141.95
$4,334.01 $6,973.54
$0.00
$0.00
$4,334.01 $6,973.54

7.2%
Tarifa anual
Deducciones
$151,142.85 $15,114.29 Honorarios dentales pagados en efectivo
Gastos por hospitalizacin a su conyuge
Anteojos graduados a su progenitora
Gastos funerales pagados a su abuela paterna
Donativo a la cruz roja mexicana
$0.00
Intereses por crdito hipotecario con FOVISSTE
$22,352.00
Prima de seguros de gastos mdicos
$128,790.85
Honorarios mdicos pagados a favor de su hija menor
$123,580.21
$5,210.64
21.36%
Deduccin mxima del salario
$1,112.99
Deduccin mxima por ley
$13,087.32
$14,200.31
$0.00
$14,200.31

Cumple
$15,000.00
$6,072.60
$2,698.16
$10,235.00
$1,500.00
$4,053.98
$22,804.42
$5,600.00

$22,671.43
$133,298.00

$6,072.60
$2,500.00
$10,235.00
$1,500.00
$4,053.98
$22,804.42
$5,600.00
$52,766.00

Limite de donativos

7% de los ingresos totales

e los ingresos totales

Sueldo
Gratificacin anual
Prima vacacional
PTU

$7,000.00
$3,500.00
$560.00
$22,350.00

Concepto
Ingreso gravado
Gratificacin anual
Prima vacacional
PTU
Ingreso excento
Base gravable
Limite inferior
Excedente limite inferior
% Limite inferior
Impuesto marginal
Cuota fija
Impuesto antes de subsidio o impuesto
Subsidio al empleo
Impuesto a retener

Enero
13845.04

$13,845.04
$10,298.36
$3,546.68
21.36%
$757.57
$1,090.61
$1,848.18
$0.00
$1,848.18

Ingreso total
Sueldo
$84,000.00
Gratificacin anual
$3,500.00
Prima vacacional
$560.00
PTU
$22,350.00
Total
$110,410.00

PTU gravada
Gratificacin anual gravada

$0.00
$0.00

Recibido
Diciembre
Julio
Mayo
Febrero
Marzo
12994.56 14215.3766666667

$12,994.56
$10,298.36
$2,696.20
21.36%
$575.91
$1,090.61
$1,666.52
$0.00
$1,666.52
2
$3,333.04

Abril
16040.625

$14,215.38 $16,040.63
$10,298.36 $10,298.36
$3,917.02 $5,742.27
21.36%
21.36%
$836.67 $1,226.55
$1,090.61 $1,090.61
$1,927.28 $2,317.16
$0.00
$0.00
$1,927.28 $2,317.16
3
$5,781.85

4
$9,268.63

Ingreso excento
Ingresos gravados
$0.00
$84,000.00
$2,191.20
$1,308.80
$560.00
$0.00
$1,095.60
$21,254.40
$3,846.80
$106,563.20

II
$0.00
$0.00

$816.77
$309.07

III
-$1,031.41
-$1,539.11

Mayo

Junio
Julio
Agosto
13651.588 11426.9883 10170.5843 10914.0425

$13,651.59 $11,426.99 $10,170.58 $10,914.04

$10,298.36 $10,298.36 $8,601.51 $10,298.36
$3,353.23 $1,128.63 $1,569.07
$615.68
21.36%
21.36%
17.92%
21.36%
$716.25
$241.08
$281.18
$131.51
$1,090.61 $1,090.61
$786.54 $1,090.61
$1,806.86 $1,331.69 $1,067.72 $1,222.12
$0.00
$0.00
$0.00
$0.00
$1,806.86 $1,331.69 $1,067.72 $1,222.12
5
$9,034.30

Resumen
ISR causado anual
Subsidio aplicado anual
ISR a cargo del ejercicio
Suma del subsidio en efectivo entregado
ISR del ejercicio
Suma pagos provisionales
Saldo a cargo o a favor

IV
#DIV/0!

6
$7,990.11

Cantidad
$19,940.92
$0.00
$19,940.92
$0.00
$19,940.92
$19,239.94
$700.98

V
#DIV/0!
#VALUE!

7
$7,474.03

8
$9,776.96

Septiembre
11821.57556

Octubre
Noviembre Diciembre Tarifa anual
12577.615 12110.89273 12595.2375 $364,742.00

$11,821.58 $12,577.62
$10,298.36 $10,298.36
$1,523.22 $2,279.26
21.36%
21.36%
$325.36
$486.85
$1,090.61 $1,090.61
$1,415.97 $1,577.46
$0.00
$0.00
$1,415.97 $1,577.46

$12,110.89 $12,595.24
$10,298.36 $10,298.36
$1,812.53 $2,296.88
21.36%
21.36%
$387.16
$490.61
$1,090.61 $1,090.61
$1,477.77 $1,581.22
$0.00
$0.00
$1,477.77 $1,581.22

9
10
$12,743.72 $15,774.59

11
12
$16,255.44 $18,974.68

$209,075.65
$155,666.35
$123,580.21
$32,086.14
21.36%
$6,853.60
$13,087.32
$19,940.92
$0.00
$19,940.92

13845.04
25989.12
42646.13
64162.5
68257.94
68561.93
71194.09
87312.34
106394.18
125776.15
133219.82
151142.85

Ingresos
Periodo
P. Fsicas
P. Morales
Total ingresos
Renta
Enero
$23,650.00 $6,523.00
$30,173.00 $5,250.00
Febrero
$25,650.00 $5,654.00
$61,477.00 $5,250.00
Marzo
$29,658.00 $3,254.00
$94,389.00 $5,250.00
Abril
$31,562.00 $4,554.00
$130,505.00 $5,250.00
Mayo
$15,251.00 $6,054.00
$151,810.00 $5,250.00
Junio
$16,987.00 $3,215.00
$172,012.00 $5,250.00
Julio
$18,956.00 $2,548.00
$193,516.00 $5,250.00
Agosto
$29,878.00 $3,025.00
$226,419.00 $5,250.00
Septiembre $31,659.00 $4,555.00
$262,633.00 $5,250.00
Octubre
$30,254.00 $3,254.00
$296,141.00 $5,250.00
Noviembre
$21,654.00 $2,554.00
$320,349.00 $5,250.00
Diciembre
$42,058.00 $2,335.00
$364,742.00 $5,250.00

Combustibles
Sueldos
Prima vacacional
$3,265.00 $4,500.00
$6,545.00 $4,500.00
$3,215.00 $4,500.00
$2,588.00 $4,500.00
$4,025.00 $4,500.00
$3,256.00 $4,500.00
$5,458.00 $4,500.00
$4,446.00 $4,500.00
$3,984.00 $4,500.00
$2,154.00 $4,500.00
$3,654.00 $4,500.00
$3,998.00 $4,500.00
$956.00

nigthmid@hotmail.com

Sandra

Deducciones
Gratificacin anual

Cuotas IMSS
$924.89
$865.22
$924.89
$895.05
$924.89
$895.05
$924.89
$924.89
$895.05
$924.89
$895.05
$9,000.00
$924.89

Cuotas RCV Impuestos Nmina

IVA
Deducciones Perdida/Utilidad
$913.17
$112.50 $1,362.40
$16,327.96
$13,845.04
$112.50 $1,887.20
$35,487.88
$25,989.12
$898.20
$112.50 $1,354.40
$51,742.87
$42,646.13
$112.50 $1,254.08
$66,342.50
$64,162.50
$913.17
$112.50 $1,484.00
$83,552.06
$68,257.94
$112.50 $1,360.96
$98,926.57
$68,561.93
$913.17
$112.50 $1,713.28 $117,798.41
$71,194.09
$112.50 $1,551.36 $134,583.16
$87,312.34
$913.17
$112.50 $1,477.44 $151,715.32
$106,394.18
$112.50 $1,184.64 $165,841.35
$125,776.15
$928.14
$112.50 $1,424.64 $182,605.68
$133,219.82
$361.40 $1,479.68 $209,075.65
$151,142.85
-$347.97

PTU

ISR causado ISR

$1,848.18
$3,333.04
$5,781.85
$9,268.63
$9,034.30
$4,523.50
$7,990.11
$4,523.50
$7,474.03
$4,523.50
$9,776.96
$4,523.50 $12,743.72
$4,523.50 $15,774.59
$4,523.50 $16,255.44
$4,523.50 $18,974.68

retenido ISR a cargo

$652.30 $1,195.88
$1,217.70 $2,115.34
$1,543.10 $4,238.75
$1,998.50 $7,270.13
$2,603.90 $6,430.40
$2,925.40 $5,064.71
$3,180.20 $4,293.83
$3,482.70 $6,294.26
$3,938.20 $8,805.52
$4,263.60 $11,510.99
$4,519.00 $11,736.44
$4,752.50 $14,222.18

Pagos provisionales anteriores

Pago provisional
$0.00
$1,195.88
$1,195.88
$919.46
$2,115.34
$2,123.42
$4,238.75
$3,031.38
$7,270.13
-$839.73
$7,270.13
-$2,205.42
$7,270.13
-$2,976.30
$7,270.13
-$975.87
$7,270.13
$1,535.39
$8,805.52
$2,705.47
$11,510.99
$225.45
$11,736.44
$2,485.74
$14,222.18

Periodo
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

1. Pag PTU en el mes de Junio 2016

2. Deducciones personales

3. Pagos por servicios escolares

Periodo
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre

Noviembre
Diciembre

Ms IVA
Ingresos
Fsicas
$32,654.00
$36,987.00
$36,987.00
$40,251.00
$29,998.00
$36,987.00
$42,548.00
$39,654.00
$49,586.00
$50,564.00
$55,487.00
$62,545.00

Ms IVA
Morales
$12,321.00
$11,548.00
$10,254.00
$3,254.00
$15,654.00
$12,544.00
$13,054.00
$11,435.00
$10,548.00
$9,548.00
$8,548.00
$6,032.00

$3,025.60
a) Gasto hospitalario en favor de su esposa (Ms IVA)
b) Donativo
c) Deduccin en crdito hipotecario
d) Prima de seguro de gastos mdicos

$12,356.65
$5,000.00
$12,365.00
$19,658.00

a) Hija en primaria
b) Hija en secundaria

$22,500.00
$25,650.00
15%
Limite global

Ingresos
Fsicas
$32,654.00
$36,987.00
$36,987.00
$40,251.00
$29,998.00
$36,987.00
$42,548.00
$39,654.00
$49,586.00
$50,564.00

Morales
$12,321.00
$11,548.00
$10,254.00
$3,254.00
$15,654.00
$12,544.00
$13,054.00
$11,435.00
$10,548.00
$9,548.00

$55,487.00
$62,545.00

$8,548.00
$6,032.00

Ms IVA

Ms IVA

Ms IVA

Deduccione
Papelera
$1,564.00
$2,032.00
$1,025.00
$954.00
$1,025.00
$325.00
$958.00
$854.00
$1,235.00
$2,546.00
$3,652.00
$2,546.00

Combustibles
$1,958.00
$1,895.00
$1,978.00
$2,554.00
$986.00
$1,254.00
$1,056.00
$2,051.00
$1,654.00
$1,254.00
$1,365.00
$1,985.00

Limite deducciones

Deduccin autorizada

Renta
$4,000.00
$4,000.00
$4,000.00
$4,000.00
$4,000.00
$4,000.00
$4,000.00
$4,000.00
$4,000.00
$4,000.00
$4,000.00
$4,000.00

$14,333.71
$5,000.00
$12,365.00
$19,658.00
$12,900.00
$19,900.00
$95,848.20
$133,298.00

IVA trasladado
$7,196.00
$7,765.60
$7,558.56
$6,960.80
$7,304.32
$7,924.96
$8,896.32
$8,174.24
$9,621.44
$9,617.92

$12,900.00
$19,900.00
$84,156.71
13.17%

IVA retenido
$1,314.24
$1,231.79
$1,093.76
$347.09
$1,669.76
$1,338.03
$1,392.43
$1,219.73
$1,125.12
$1,018.45

IVA acreditable
$1,203.52
$1,268.32
$1,120.48
$1,201.28
$961.76
$892.64
$962.24
$1,104.80
$1,102.24
$1,248.00

$10,245.60
$10,972.32
$102,238.08

$911.79
$643.41
$13,305.60

$1,442.72
$1,364.96
$13,872.96

Deducciones autorizadas
Sueldo
$3,500.00
$3,500.00
$3,500.00
$3,500.00
$3,500.00
$3,500.00
$3,500.00
$3,500.00
$3,500.00
$3,500.00
$3,500.00
$3,500.00

Ingreso gravado
Deducciones personales
Donativos
Servicios escolares
Base gravable
Limite inferior
Excedente limite inferior
% Limite inferior
Impuesto marginal
Cuota fija
Impuesto antes de subsidio o impuesto
Subsidio al empleo
Impuesto a retener

IVA por pagar

$4,678.24
$5,265.49
$5,344.32
$5,412.43
$4,672.80
$5,694.29
$6,541.65
$5,849.71
$7,394.08
$7,351.47

IMSS RCV
$875.00
$402.00
$875.00
$402.00
$875.00
$402.00
$875.00
$402.00
$875.00
$402.00
$875.00
$402.00
Enero
$32,990.50
$0.00

$32,990.50
$32,736.84
$253.66
30.00%
$76.10
$6,141.95
$6,218.05
$0.00
$6,218.05
$6,218.05

IVA pendiente de acreditar

$7,891.09
$8,963.95
$75,059.52

Aguinaldo

P. Vacacional

$658.00

Impuesto nmina
$87.50
$87.50
$87.50
$87.50
$87.50
$87.50
$87.50
$87.50
$87.50
$87.50
$87.50
$278.95

Ingresos acumulables
$44,975.00
$93,510.00
$140,751.00
$184,256.00
$229,908.00
$279,439.00
$335,041.00
$386,130.00
$446,264.00
$506,376.00
$570,411.00
$638,988.00

$7,000.00
Febrero
$34,804.50
$0.00

Marzo
$35,128.17
$0.00

Abril
$34,348.00
$0.00

Mayo
$34,514.10
$0.00

$34,804.50
$32,736.84
$2,067.66
30.00%
$620.30
$6,141.95
$6,762.25
$0.00
$6,762.25
$13,524.50

$35,128.17
$32,736.84
$2,391.33
30.00%
$717.40
$6,141.95
$6,859.35
$0.00
$6,859.35
$20,578.04

$34,348.00
$32,736.84
$1,611.16
30.00%
$483.35
$6,141.95
$6,625.30
$0.00
$6,625.30
$26,501.19

$34,514.10
$32,736.84
$1,777.26
30.00%
$533.18
$6,141.95
$6,675.13
$0.00
$6,675.13
$33,375.64

Pago mensual de IVA

$4,678.24
$5,265.49
$5,344.32
$5,412.43
$4,672.80
$5,694.29
$6,541.65
$5,849.71
$7,394.08
$7,351.47

$7,891.09
$8,963.95
$75,059.52

Deducciones acumulables
$11,984.50
$23,901.00
$35,366.50
$46,864.00
$57,337.50
$66,906.00
$77,382.50
$88,277.00
$99,628.50
$111,418.00
$124,897.50
$145,267.45

Utilidad
PTU Pagado
$32,990.50
$69,609.00
$105,384.50
$137,392.00
$172,570.50
$212,533.00
3025.6
$257,658.50
3025.6
$297,853.00
3025.6
$346,635.50
3025.6
$394,958.00
3025.6
$445,513.50
3025.6
$493,720.55
3025.6

Perdidas fiscales

Junio
$34,917.90
$0.00

Julio
$36,376.13
$0.00

Agosto
$36,853.43
$0.00

Septiembre
$38,178.88
$0.00

$34,917.90
$32,736.84
$2,181.06
30.00%
$654.32
$6,141.95
$6,796.27
$0.00
$6,796.27
$40,777.61

$36,376.13
$32,736.84
$3,639.29
30.00%
$1,091.79
$6,141.95
$7,233.74
$0.00
$7,233.74
$50,636.16

$36,853.43
$32,736.84
$4,116.59
30.00%
$1,234.98
$6,141.95
$7,376.93
$0.00
$7,376.93
$59,015.40

$38,178.88
$32,736.84
$5,442.04
30.00%
$1,632.61
$6,141.95
$7,774.56
$0.00
$7,774.56
$69,971.05

Utilidad gravable
$32,990.50
$69,609.00
$105,384.50
$137,392.00
$172,570.50
$209,507.40
$254,632.90
$294,827.40
$343,609.90
$391,932.40
$442,487.90
$490,694.95

ISR causado
$6,218.05
$13,524.50
$20,578.04
$26,501.19
$33,375.64
$40,777.61
$50,636.16
$59,015.40
$69,971.05
$80,788.70
$92,276.25
$103,059.26

ISR retenido
$1,232.10
$2,386.90
$3,412.30
$3,737.70
$5,303.10
$6,557.50
$7,862.90
$9,006.40
$10,061.20
$11,016.00
$11,870.80
$12,474.00

ISR a cargo
$4,985.95
$11,137.60
$17,165.74
$22,763.49
$28,072.54
$34,220.11
$42,773.26
$50,009.00
$59,909.85
$69,772.70
$80,405.45
$90,585.26

Octubre
$39,193.24
$0.00

Noviembre
$40,226.17
$0.00

Diciembre
$40,891.25
$0.00

$39,193.24
$32,736.84
$6,456.40
30.00%
$1,936.92
$6,141.95
$8,078.87
$0.00
$8,078.87
$80,788.70

$40,226.17
$32,736.84
$7,489.33
30.00%
$2,246.80
$6,141.95
$8,388.75
$0.00
$8,388.75
$92,276.25

$40,891.25
$32,736.84
$8,154.41
30.00%
$2,446.32
$6,141.95
$8,588.27
$0.00
$8,588.27
$103,059.26

Tarifa anual
$490,694.95
$46,356.71
$5,000.00
$32,800.00
$406,538.24
$392,841.97
$13,696.27
30.00%
$4,108.88
$73,703.40
$77,812.28
$0.00
$77,812.28

Pagos provisionales anteriores

$0.00
$4,985.95
$11,137.60
$17,165.74
$22,763.49
$28,072.54
$34,220.11
$42,773.26
$50,009.00
$59,909.85
$69,772.70
$80,405.45
$90,585.26

Pago provisional
$4,985.95
$6,151.65
$6,028.15
$5,597.75
$5,309.05
$6,147.57
$8,553.15
$7,235.75
$9,900.85
$9,862.85
$10,632.75
$10,179.81
Resumen
ISR causado anual
ISR retenido de personas morales
Pagos provisionales
Saldo a cargo o a favor

Cantidad
$77,812.28
$12,474.00
$90,585.26
-$25,246.98

PERSONA FISICA PROFESIONISTA

ABOGADO
MS IVA
MS IVA
INGRESOS
PERIODO

P FISICAS

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

25,654.00
35,658.00
50,645.00
43,025.00
41,584.00
32,165.00
46,850.00
32,965.00
16,598.00
25,987.00
59,654.00
49,589.00

P MORALES
65,987.00
102,546.00
32,658.00
85,065.00
46,032.00
49,855.00
65,987.00
79,884.00
95,664.00
102,589.00
96,678.00
101,548.00

NOTAS:
1

RELACIN DE ACTIVO FIJO

Fecha
Aug-05
Sep-12
Jul-15

Activo
Juego de oficina
Automovil Utilitario
Equipo de Computo

2 En el mes de Octubre de 2016, adquiere por medio de crdito

3 En el mes de Junio 2016 paga a sus empleados PTU por $36.

4 Deducciones personales:
a) Gasto por anteojos graduados $2.365,00
b) Gasto funerario por $55.769.09
c) Gasto hospitalario por $19.654,65
d) Intereses en crdito hipotecario por $22.3
e) Prima de seguro de gastos mdicos $13.6
5 Estmulos fiscales
a) Hija en preescolar $22.500,00
b) Hijo en primaria $25.500,00

c) Conyuge en bachillerato $25.650,00

Ingreso gravado
Deducciones personales
Donativos
Servicios escolares
Base gravable
Limite inferior
Excedente limite inferior
% Limite inferior
Impuesto marginal
Cuota fija
Impuesto antes de subsidio o impuesto
Subsidio al empleo
Impuesto a retener

ingreso
gasto

Enero
$45,402.17
$0.00

$45,402.17
$32,736.84
$12,665.33
30.00%
$3,799.60
$6,141.95
$9,941.55
$0.00
$9,941.55
$9,941.55

45,402.17
15,890.76

Depreciacin vehculo

Ao

Mes de uso

2013
2014
2015
2016

Equipo de computo

Ao

Mes de uso

2016

Periodo
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

Ingresos
Fsicas
$25,654.00
$35,658.00
$50,645.00
$43,025.00
$41,584.00
$32,165.00
$46,850.00
$32,965.00
$16,598.00
$25,987.00
$59,654.00
$49,589.00

MS IVA

MS IVA

MS IVA

DEDUCCIONES
PAPELERIA

COMBUSTIBLES
4,250.00
3,256.00
8,954.00
1,254.00
3,654.00
6,498.80
3,254.00
4,054.00
6,398.00
2,054.00
3,265.00
1,584.00

5,251.00
3,654.00
4,084.50
6,798.00
4,025.00
3,265.00
1,256.00
3,654.00
5,894.00
4,054.00
3,698.00
4,051.00

RENTA
7,250.00
7,250.00
7,250.00
7,250.00
7,250.00
7,250.00
7,250.00
7,250.00
7,500.00
7,500.00
7,500.00
7,500.00

RELACIN DE ACTIVO FIJO

Importe
29,658.00
162,032.00
32,654.00
adquiere por medio de crdito bancario una camioneta PickUp nueva por $201.325,51 ms IVA

a sus empleados PTU por $36.548.65

nteojos graduados $2.365,00 ms IVA

ario por $55.769.09
italario por $19.654,65
n crdito hipotecario por $22.334.98
guro de gastos mdicos $13.654,98

escolar $22.500,00
maria $25.500,00

n bachillerato $25.650,00

Febrero
$70,000.67
$0.00

Marzo
$57,545.00
$0.00

Abril
$63,758.05
$0.00

$70,000.67
$62,500.01
$7,500.66
32.00%
$2,400.21
$15,070.90
$17,471.11
$0.00
$17,471.11
$34,942.22

$57,545.00
$32,736.84
$24,808.16
30.00%
$7,442.45
$6,141.95
$13,584.40
$0.00
$13,584.40
$40,753.20

$63,758.05
$62,500.01
$1,258.04
32.00%
$402.57
$15,070.90
$15,473.47
$0.00
$15,473.47
$61,893.89

52,666.52
18,433.28

7,264.35
2,542.52

162,032.00

Meses para depreciar

12.00
12.00
12.00
12.00

% dep

% dep. mes

25.00%
25.00%
25.00%
25.00%

2.08%
2.08%
2.08%
2.08%

32,654.00

Meses para depreciar

12.00

julio

% dep

% dep. mes

30.00%

2.50%

Ingresos
Morales
$65,987.00
$102,546.00
$32,658.00
$85,065.00
$46,032.00
$49,855.00
$65,987.00
$79,884.00
$95,664.00
$102,589.00
$96,678.00
$101,548.00

IVA trasladado
$14,662.56
$22,112.64
$13,328.48
$20,494.40
$14,018.56
$13,123.20
$18,053.92
$18,055.84
$17,961.92
$20,572.16
$25,013.12
$24,181.92
$221,578.72

IVA retenido
$7,038.61
$10,938.24
$3,483.52
$9,073.60
$4,910.08
$5,317.87
$7,038.61
$8,520.96
$10,204.16
$10,942.83
$10,312.32
$10,831.79
$98,612.59

MS IVA
DEDUCCIONES AUTORIZADAS
SUELDOS Y
HONORARIOS
PRESTACIONES
15,623.00
3,650.00
10,998.00
6,052.00
15,623.00
4,894.00
10,998.00
6,985.00
15,623.00
10,254.00
10,998.00
5,849.00
15,623.00
6,598.00
10,998.00
3,265.00
24,054.00
0.00
17,987.00
0.00
24,054.00
15,654.00
17,987.00
3,698.00

a por $201.325,51 ms IVA

MS IVA
TELEFONO
2,532.00
2,054.00
1,987.00
2,116.00
2,325.00
2,119.00
2,035.00
1,856.00
0.00
4,025.00
2,116.00
2,029.00

Mayo
$58,328.07
$0.00

Junio
$48,711.18
$0.00

Julio
$51,727.61
$0.00

$58,328.07
$32,736.84
$25,591.23
30.00%
$7,677.37
$6,141.95
$13,819.32
$0.00
$13,819.32
$69,096.60

$48,711.18
$32,736.84
$15,974.34
30.00%
$4,792.30
$6,141.95
$10,934.25
$0.00
$10,934.25
$65,605.51

$51,727.61
$32,736.84
$18,990.77
30.00%
$5,697.23
$6,141.95
$11,839.18
$0.00
$11,839.18
$82,874.26

IVA

ISR
4,721.83

dep. mes

3,375.67
3,375.67
3,375.67
3,375.67

Pago
9,941.55

dep. anual

40,508.00
40,508.00
40,508.00
40,508.00

14,663.37

saldo por deducir

121,524.00
81,016.00
40,508.00
0.00
No conocemos el INPC del mes en cuestin,

2015

dep. mes

dep. anual

816.35

9,796.20

saldo por deducir

22,857.80
No conocemos el INPC del mes en cuestin,

IVA acreditable
$4,152.64
$4,471.20
$4,861.52
$4,805.28
$4,915.68
$4,669.57
$3,636.16
$3,999.84
$3,815.36
$36,058.48
$5,741.92
$3,730.56
$0.00

IVA por pagar

$3,471.31
$6,703.20
$4,983.44
$6,615.52
$4,192.80
$3,135.77
$7,379.15
$5,535.04
$3,942.40
-$26,429.15
$8,958.88
$9,619.57
$38,107.92

IVA pendiente de acreditar

$26,429.15
$17,470.27

MS IVA

MS IVA

ENERGIA
GASTOS
ELECTRICA
0.00
1,654.00
0.00
1,476.00
0.00
1,549.00
0.00
1,356.00
0.00
1,256.00
0.00
1,355.00

DE VIAJE
3,021.00
4,025.00
3,215.00
4,154.00
3,215.00
2,654.00
2,333.00
3,564.00
4,054.00
5,151.00
3,654.00
3,099.00

Dep. vehculo
3,820.58
3,820.58
3,820.58
3,820.58
3,820.58
3,820.58
3,820.58
3,820.58
3,820.58
3,820.58
3,820.58
3,820.58

Depreciacin
Dep. equipo de
computo
841.25
841.25
841.25
841.25
841.25
841.25
841.25
841.25
841.25
841.25
841.25
841.25

Agosto
$54,285.43
$0.00

Septiembre
$54,887.06
$0.00

Octubre
$57,587.08
$0.00

Noviembre
$60,690.90
$0.00

$54,285.43
$32,736.84
$21,548.59
30.00%
$6,464.58
$6,141.95
$12,606.53
$0.00
$12,606.53
$100,852.21

$54,887.06
$32,736.84
$22,150.22
30.00%
$6,645.07
$6,141.95
$12,787.02
$0.00
$12,787.02
$115,083.16

$57,587.08
$32,736.84
$24,850.24
30.00%
$7,455.07
$6,141.95
$13,597.02
$0.00
$13,597.02
$135,970.21

$60,690.90
$32,736.84
$27,954.06
30.00%
$8,386.22
$6,141.95
$14,528.17
$0.00
$14,528.17
$159,809.86

Factor de
actualizacin

Deduccin de
inversiones
mensual

Saldo
38,003.14

INPC del ltimo

mes de la primera
INPC del mes en
mitad del ao de
que se adquiri el
que se trate, segn
bien
los meses de
utilizacin

119.681
105.743
del mes en cuestin, por ello se usa el mes ya publicado

1.1318

$3,820.58

INPC del ltimo

mes de la primera
INPC del mes en
mitad del ao de
que se adquiri el
que se trate, segn
bien
los meses de
utilizacin
119.681

116.128

Factor de
actualizacin

1.0305955497

del mes en cuestin, por ello se usa el mes ya publicado

Pago mensual de IVA

$3,471.31
$6,703.20
$4,983.44
$6,615.52
$4,192.80
$3,135.77
$7,379.15
$5,535.04
$3,942.40
-$26,429.15
-$17,470.27
-$7,850.69

Deduccin de
inversiones
mensual

$841.33

Depreciacin
Ingresos
acumulables
91,641.00
229,845.00
313,148.00
441,238.00
528,854.00
610,874.00
723,711.00
836,560.00
948,822.00
1,077,398.00
1,233,730.00
1,384,867.00

Deducciones
acumulables
46,238.83
89,843.66
140,512.99
186,205.82
237,213.65
282,058.28
325,069.11
365,727.94
418,289.77
464,978.60
529,581.42
575,546.25

Utilidad
45,402.17
140,001.34
172,635.01
255,032.18
291,640.35
328,815.72
398,641.89
470,832.06
530,532.23
612,419.40
704,148.58
809,320.75

PTU pagado

36548.65
36548.65
36548.65
36548.65
36548.65
36548.65
36548.65

Diciembre
$64,397.67
$0.00

$64,397.67
$62,500.01
$1,897.66
32.00%
$607.25
$15,070.90
$15,678.15
$0.00
$15,678.15
$188,137.83

Deduccin de
inversiones del
ejercicio

$45,846.95

Tarifa anual
$772,772.10
$84,877.22
$0.00
$51,600.00
$636,294.88
$392,841.97
$243,452.91
30.00%
$73,035.87
$73,703.40
$146,739.27
$0.00
$146,739.27

Resumen
ISR causado anual
ISR retenido de perso
Pagos provisionales
Saldo a cargo o a favo

Deduccin de
inversiones del
ejercicio

$10,095.92

Prdidas fiscales

Utilidad
gravable
45,402.17
140,001.34
172,635.01
255,032.18
291,640.35
292,267.07
362,093.24
434,283.41
493,983.58
575,870.75
667,599.93
772,772.10

ISR causado
$9,941.55
$34,942.22
$40,753.20
$61,893.89
$69,096.60
$65,605.51
$82,874.26
$100,852.21
$115,083.16
$135,970.21
$159,809.86
$188,137.83

ISR retenido
$6,598.70
$16,853.30
$20,119.10
$28,625.60
$33,228.80
$38,214.30
$44,813.00
$52,801.40
$62,367.80
$72,626.70
$82,294.50
$92,449.30

Cantidad
$146,739.27
$92,449.30
$95,688.53
-$41,398.56

ISR a cargo
$3,342.85
$18,088.92
$20,634.10
$33,268.29
$35,867.80
$27,391.21
$38,061.26
$48,050.81
$52,715.36
$63,343.51
$77,515.36
$95,688.53

Pagos provisionales
anteriores
0
$3,342.85
$18,088.92
$20,634.10
$33,268.29
$35,867.80
$27,391.21
$38,061.26
$48,050.81
$52,715.36
$63,343.51
$77,515.36
$95,688.53

Pago
provisional
$3,342.85
$14,746.07
$2,545.17
$12,634.19
$2,599.51
-$8,476.59
$10,670.05
$9,989.55
$4,664.55
$10,628.15
$14,171.85
$18,173.18

CASO 4
PERSONA FSICA CON INGRESOS POR ACTIVIDAD EMPRESARIAL, COMERCIO

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

INGRESOS
COBRADOS
325,658.00
405,254.00
325,465.00
251,546.00
245,878.00
205,698.00
221,987.00
258,964.00
205,987.00
305,654.00
359,878.00
465,897.00

COMPRAS A TASA 16%

95,025.00
85,025.00
75,054.00
65,987.00
25,486.00
52,032.00
32,654.00
48,985.00
16,325.00
32,054.00
25,849.00
20,545.00

Notas:
1 El 20% de sus ingresos son afectos a tasa 0% de IVA
2 Aplicar una perdida fiscal del ejercicio 2014 por $16.632.98
3 Relacin de activo fijo
Equipo de computo
Equipo de officina
Equipo de transporte
Edificio
4 Deducciones personales y/o estimulos fiscales
Gastos mdicos
Donativos
Gastos de funerales
Colegiatura primaria

Cuadro de IVA
PERIODO
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO

INGRESOS
COBRADOS
260,526.40
324,203.20
260,372.00
201,236.80
196,702.40
164,558.40

COMPRAS Y GASTOS
109,529.00
99,529.00
89,558.00
80,491.00
39,990.00
66,536.00

JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE

177,589.60
207,171.20
164,789.60
244,523.20
287,902.40
372,717.60

Meses para
depreciar

Ao

2014
2015
2016
Equipo computo
Adquisicin
INPC ltimo mes

2010
2011
2012
2013
2014
2015
2016
Equipo de oficina

% dep

12.00
12.00
12.00

30.00%
30.00%
30.00%

$32,654.00
2013 Julio
2016 Marzo

Meses para
depreciar

Ao

47,158.00
63,489.00
30,829.00
46,558.00
40,353.00
35,443.00

12.00
12.00
12.00
12.00
12.00
12.00
12.00
46,584.00

% dep

10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%

Adquisicin
INPC ltimo mes

2009 Febrero
2016 Marzo

Meses para
depreciar

Ao

2015
2016
Equipo de transport
Adquisicin
INPC ltimo mes

12.00
12.00

2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014

25.00%
25.00%

189,654.00
2014 Marzo
2016 Marzo

Meses para
depreciar

Ao

% dep

12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00

% dep

5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

2015
2016

Edificio
Adquisicin
INPC ltimo mes

12.00
12.00

5.00%
5.00%

198,765.75
1999 Enero
2016 Marzo

Ingreso gravado
Deducciones personales
Donativos
Servicios escolares
Base gravable
Limite inferior
Excedente limite inferior
% Limite inferior
Impuesto marginal
Cuota fija
puesto antes de subsidio o impuesto
Subsidio al empleo
Impuesto a retener

Enero
$153,094.59
$0.00

$153,094.59
$83,333.34
$69,761.25
34.00%
$23,718.83
$21,737.57
$45,456.40
$0.00
$45,456.40
$45,456.40

MPRESARIAL, COMERCIO
COMPRAS A
TASA 0%

TELEFONO

30,251.00
25,025.00
19,548.00
18,547.00
19,548.00
21,654.00
20,365.00
11,584.00
19,548.00
18,564.00
17,054.00
15,987.00

1,254.00
1,254.00
1,254.00
1,254.00
1,254.00
1,254.00
1,254.00
1,254.00
1,254.00
1,254.00
1,254.00
1,648.00

RENTA LOCAL
13,250.00
13,250.00
13,250.00
13,250.00
13,250.00
13,250.00
13,250.00
13,250.00
13,250.00
13,250.00
13,250.00
13,250.00

SUELDOS
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

16.632.98
1-jul-13
15-feb-09
16-mar-14
3-ene-99
$
$
$
$

32,654.00
46,584.00
189,654.00
198,785.65

12,365.00
3,500.00
11,584.00
16,800.00

Cuadro de IVA
Iva trasladado
41,684.22
51,872.51
41,659.52
32,197.89
31,472.38
26,329.34

Iva acreditable
17,524.64
15,924.64
14,329.28
12,878.56
6,398.40
10,645.76

Iva por pagar

24,159.58
35,947.87
27,330.24
19,319.33
25,073.98
15,683.58

Iva pendiente de
acreditar

28,414.34
33,147.39
26,366.34
39,123.71
46,064.38
59,634.82

7,545.28
10,158.24
4,932.64
7,449.28
6,456.48
5,670.88

20,869.06
22,989.15
21,433.70
31,674.43
39,607.90
53,963.94

Depreciaciones

% dep. mes

2.50%
2.50%
2.50%

dep. anual

dep. mes

816.35 $
816.35 $
816.35 $

saldo por deducir

9,796.20
9,796.20
9,796.20

$22,857.80
$13,061.60
$3,265.40

Se usa marzo debido a que aun no est publicado el INPC de junio

% dep. mes

0.83%
0.83%
0.83%
0.83%
0.83%
0.83%
0.83%

dep. anual

dep. mes

388.20
388.20
388.20
388.20
388.20
388.20
388.20

$
$
$
$
$
$
$

4,658.40
4,658.40
4,658.40
4,658.40
4,658.40
4,658.40
4,658.40

saldo por deducir

$
$
$
$
$
$
$

41,925.60
37,267.20
32,608.80
27,950.40
23,292.00
18,633.60
13,975.20

% dep. mes

2.08%
2.08%

% dep. mes

0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%

dep. anual

dep. mes

3,951.13 $
3,951.13 $

dep. anual

dep. mes

828.19
828.19
828.19
828.19
828.19
828.19
828.19
828.19
828.19
828.19
828.19
828.19
828.19
828.19
828.19

47,413.50
47,413.50

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

9,938.29
9,938.29
9,938.29
9,938.29
9,938.29
9,938.29
9,938.29
9,938.29
9,938.29
9,938.29
9,938.29
9,938.29
9,938.29
9,938.29
9,938.29

saldo por deducir

$
$

142,240.50
94,827.00

saldo por deducir

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

188,827.46
178,889.18
168,950.89
159,012.60
149,074.31
139,136.03
129,197.74
119,259.45
109,321.16
99,382.88
89,444.59
79,506.30
69,568.01
59,629.73
49,691.44

0.42%
0.42%

828.19 $
828.19 $

9,938.29
9,938.29

$
$

39,753.15
29,814.86

Febrero
$209,311.29
$0.00

Marzo
$206,603.19
$0.00

Abril
$189,286.39
$0.00

Mayo
$185,662.71
$0.00

$209,311.29
$83,333.34
$125,977.95
34.00%
$42,832.50
$21,737.57
$64,570.07
$0.00
$64,570.07
$129,140.15

$206,603.19
$83,333.34
$123,269.85
34.00%
$41,911.75
$21,737.57
$63,649.32
$0.00
$63,649.32
$190,947.96

$189,286.39
$83,333.34
$105,953.05
34.00%
$36,024.04
$21,737.57
$57,761.61
$0.00
$57,761.61
$231,046.43

$185,662.71
$83,333.34
$102,329.37
34.00%
$34,791.99
$21,737.57
$56,529.56
$0.00
$56,529.56
$282,647.78

IMSS

Dep. equipo de computo

3,250.00
3,250.00
3,250.00
3,250.00
3,250.00
3,250.00
3,250.00
3,250.00
3,250.00
3,250.00
3,250.00
3,250.00

899.57
899.57
899.57
899.57
899.57
899.57
899.57
899.57
899.57
899.57
899.57
899.57

Actualizacin perdida fiscal

Perdida
Primera actuualizacin

Dep. equipo
de oficina
501.41
501.41
501.41
501.41
501.41
501.41
501.41
501.41
501.41
501.41
501.41
501.41

Perdida actualizada

Perdida actualizada

Pago mensual
de IVA
$
24,159.58
$
35,947.87
$
27,330.24
$
19,319.33
$
25,073.98
$
15,683.58

4,181.07
4,181.07
4,181.07
4,181.07
4,181.07
4,181.07
4,181.07
4,181.07
4,181.07
4,181.07
4,181.07
4,181.07

16,632.98
Diciembre
Julio

Segunda actualizacin
Marzo

Dep. equipo
de
transporte

2014
2014
17,078.41

Junio
Diciembre

2016
2014
$17,611.40

$
$
$
$
$
$
$

20,869.06
22,989.15
21,433.70
31,674.43
39,607.90
53,963.94
338,052.77

INPC del ltimo

mes de la
primera mitad
del ao de que
se trate, segn
los meses de
utilizacin

119.681

INPC del ltimo

mes de la
primera mitad
del ao de que
se trate, segn
los meses de
utilizacin

119.681

Factor de
actualizacin

Deduccin de
inversiones
mensual

108.609 1.1019436695

$899.57

INPC del mes en que se

adquiri el bien

Factor de
actualizacin

Deduccin de
inversiones
mensual

92.6586 1.2916340199

$501.41

INPC del mes en que se

adquiri el bien

INPC del ltimo

mes de la
primera mitad
del ao de que
se trate, segn
los meses de
utilizacin
119.681

INPC del ltimo

mes de la
primera mitad
del ao de que
se trate, segn
los meses de
utilizacin

INPC del mes en que se

adquiri el bien

113.099

INPC del mes en que se

adquiri el bien

Factor de
actualizacin

Deduccin de
inversiones
mensual

1.058196801

$4,181.07

Factor de
actualizacin

Deduccin de
inversiones
mensual

119.681

53.8701 2.2216591393

$1,839.96

Junio
$171,774.92
$0.00

Julio
$167,134.51
$0.00

Agosto
Septiembre
$167,332.57 $184,887.31
$0.00
$0.00

$171,774.92
$83,333.34
$88,441.58
34.00%
$30,070.14
$21,737.57
$51,807.71
$0.00
$51,807.71
$310,846.25

$167,134.51
$83,333.34
$83,801.17
34.00%
$28,492.40
$21,737.57
$50,229.97
$0.00
$50,229.97
$351,609.76

$167,332.57 $184,887.31
$83,333.34
$83,333.34
$83,999.23 $101,553.97
34.00%
34.00%
$28,559.74
$34,528.35
$21,737.57
$21,737.57
$50,297.31
$56,265.92
$0.00
$0.00
$50,297.31
$56,265.92
$402,378.45 $506,393.29

Dep. edificio
$1,839.96
$1,839.96
$1,839.96
$1,839.96
$1,839.96
$1,839.96
$1,839.96
$1,839.96
$1,839.96
$1,839.96
$1,839.96
$1,839.96

INPC

Ingresos
acumulables
325,658.00
730,912.00
1,056,377.00
1,307,923.00
1,553,801.00
1,759,499.00
1,981,486.00
2,240,450.00
2,446,437.00
2,752,091.00
3,111,969.00
3,577,866.00

Factor
116.059
113.032

1.03

119.681
116.059

1.03

Deducciones
acumulables
154,952.01
294,678.02
418,956.03
533,166.04
607,876.05
711,238.05
793,933.06
884,178.07
949,727.08
1,030,021.09
1,102,600.10
1,169,202.11

Utilidad
170,705.99
436,233.98
637,420.97
774,756.96
945,924.95
1,048,260.95
1,187,552.94
1,356,271.93
1,496,709.92
1,722,069.91
2,009,368.90
2,408,663.89

PTU pagado

Deduccin de
inversiones
del ejercicio

$10,794.86

Deduccin de
inversiones
del ejercicio

$6,016.95

Deduccin de
inversiones
del ejercicio

$50,172.81

Deduccin de
inversiones
del ejercicio

$22,079.49

Octubre
$170,445.85
$0.00

Noviembre
$181,068.86
$0.00

Diciembre
$199,254.37
$0.00

Tarifa anual
$616,014.00
$66,504.00

$170,445.85
$83,333.34
$87,112.51
34.00%
$29,618.25
$21,737.57
$51,355.82
$0.00
$51,355.82
$513,558.24

$181,068.86
$83,333.34
$97,735.52
34.00%
$33,230.08
$21,737.57
$54,967.65
$0.00
$54,967.65
$604,644.13

$199,254.37
$83,333.34
$115,921.03
34.00%
$39,413.15
$21,737.57
$61,150.72
$0.00
$61,150.72
$733,808.66

$549,510.00
$392,841.97
$156,668.03
30.00%
$47,000.41
$73,703.40
$120,703.81
$0.00
$120,703.81

Prdidas fiscales
$17,611.40
$17,611.40
$17,611.40
$17,611.40
$17,611.40
$17,611.40
$17,611.40
$17,611.40
$17,611.40
$17,611.40
$17,611.40
$17,611.40

Utilidad
gravable
$153,094.59
$418,622.58
$619,809.57
$757,145.56
$928,313.56
$1,030,649.55
$1,169,941.54
$1,338,660.53
$1,479,098.52
$1,704,458.51
$1,991,757.50
$2,391,052.49

ISR causado
$45,456.40
$129,140.15
$190,947.96
$231,046.43
$282,647.78
$310,846.25
$351,609.76
$402,378.45
$506,393.29
$513,558.24
$604,644.13
$733,808.66

Pagos
provisionales
anteriores
0
$45,456.40
$129,140.15
$190,947.96
$231,046.43
$282,647.78
$310,846.25
$351,609.76
$402,378.45
$506,393.29
$513,558.24
$604,644.13
$733,808.66

Resumen
ISR causado anual
ISR retenido de personas morales
Pagos provisionales
Saldo a cargo o a favor

Intereses
Colegiaturas

Cantidad
$120,703.81
$0.00
$129,914.00
-$9,210.19

57204.82 Monto maximo

$9,299.18

$61,601.40

Salustia Torrres
4444292609
De parte del Prof. Juan Pablo Almendarez

Pagos provisionales
$45,456.40
$83,683.75
$61,807.81
$40,098.47
$51,601.35
$28,198.47
$40,763.51
$50,768.69
$104,014.84
$7,164.94
$91,085.89
$129,164.53

Gasolina
Casetas
Gasolina
comida
hotel
cena
hotel
almuerzo
cheves
comida
almuerzo
Gasolina

F pago
350 tarjeta
900 efectivo
350 efectivo
60 efectivo
1350 tarjeta
250 efectivo
2050 tarjeta
400 efectivo
250 efectivo
700 efectivo
200 efectivo
400 efectivo

7260

3750
3510

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

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

PERSONA FSICA CON INGRESOS POR ARRENDAMIENTO DE LOCALES

IVA
IVA
INGRESOS
INGRESOS COBRADOS A PERSONAS
COBRADOS A
FISICAS
PERSONAS
MORALES
39,798.00
19,540.00
40,546.00
18,540.00
40,546.00
12,540.00
42,658.00
13,654.00
43,987.00
21,540.00
44,584.00
20,548.00
41,515.00
19,650.00
40,254.00
18,540.00
32,650.00
16,352.00
45,987.00
19,484.00
46,980.00
10,354.00
47,888.00
15,878.00

PERSONA FSICA CON INGRESOS POR ARRENDAMIENTO DE LOCALES

IVA
IVA
INGRESOS
INGRESOS COBRADOS A PERSONAS
COBRADOS A
FISICAS
PERSONAS
MORALES
39,798.00
19,540.00
40,546.00
18,540.00
40,546.00
12,540.00
42,658.00
13,654.00
43,987.00
21,540.00
44,584.00
20,548.00
41,515.00
19,650.00
40,254.00
18,540.00
32,650.00
16,352.00
45,987.00
19,484.00
46,980.00
10,354.00
47,888.00
15,878.00

RELACIN DE ACTIVO FIJO:

CONCEPTO

FECHA

EDIFICIO
BODEGAS
LOCALES COMERCIALES

Sep-97
Jul-99
Sep-07

DEDUCCIONES PERSONALES Y ESTIMULOS FISCALES:

GASTOS MDICOS
GASTOS FUNERARIOS
DONATIVOS
COLEGIATURA SECUNDARIA
COLEGIATURA BACHILLERATO
NOTAS:

A) COMENZAR POR APLICAR LA DEDUCCIN OPCIONAL Y AL FINAL DEL E

Ao

Meses para depreciar

1998
1999
2000
2001
2002

% dep

12.00
12.00
12.00
12.00
12.00

5.00%
5.00%
5.00%
5.00%
5.00%

2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
Edificio
Adquisicin
INPC ltimo mes

12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00

5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

$51,254.00
1997 Septiembre
2016 Marzo

Ao

Meses para depreciar

2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011

% dep

12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00

5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

2012
2013
2014
2015
2016
Bodegas
Adquisicin
INPC ltimo mes

5.00%
5.00%
5.00%
5.00%
5.00%

$321,456.00
1999 Julio
2016 Marzo

Ao

Meses para depreciar

2008
2009
2010
2011
2012
2013
2014
2015
2016
Locales
Adquisicin
INPC ltimo mes

12.00
12.00
12.00
12.00
12.00

% dep

12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
$458,654.00
2007 Septiembre
2016 Marzo

5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

Periodo
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

Ingresos
Fsicas
$39,798.00
$40,546.00
$40,546.00
$42,658.00
$43,987.00
$44,584.00
$41,515.00
$40,254.00
$32,650.00
$45,987.00
$46,980.00
$47,888.00

IENTO DE LOCALES COMERCIALES

IMPUESTO
PREDIAL

IVA

IVA

GASTOS DE
MANTENIMIENTO

HONORARIOS

13,654.00
12,354.00
5,254.00
0.00
0.00
0.00
0.00
0.00
0.00
2,135.00
0.00
0.00

16,987.00
15,879.00
3,646.00
19,878.00
21,545.00
20,546.00
21,654.00
20,548.00
3,654.00
13,164.00
14,151.00
15,140.00

IENTO DE LOCALES COMERCIALES

IMPUESTO
PREDIAL
13,654.00
12,354.00
5,254.00
0.00
0.00
0.00
0.00
0.00
0.00
2,135.00
0.00
0.00

15,500.00
16,500.00
17,500.00
15,500.00
17,500.00
15,500.00
15,500.00
16,500.00
17,500.00
15,500.00
16,500.00
17,500.00

IVA

IVA

GASTOS DE
MANTENIMIENTO

HONORARIOS

16,987.00
15,879.00
3,646.00
19,878.00
21,545.00
20,546.00
21,654.00
20,548.00
3,654.00
13,164.00
14,151.00
15,140.00

15,500.00
16,500.00
17,500.00
15,500.00
17,500.00
15,500.00
15,500.00
16,500.00
17,500.00
15,500.00
16,500.00
17,500.00

Topados al 10% del ingreso

IMPORTE
51,254.00
321,456.00
458,654.00

6,548.00
28,987.00
7,500.00
25,640.00
30,520.00

6548
26659.6
7500
19900
24500

33207.6
7500
44400

NAL Y AL FINAL DEL EJERCICIO DECIDIR LA MEJOR OPCIN

Depreciaciones

% dep. mes

0.42%
0.42%
0.42%
0.42%
0.42%

dep. anual

dep. mes

213.56
213.56
213.56
213.56
213.56

$
$
$
$
$

2,562.70
2,562.70
2,562.70
2,562.70
2,562.70

0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%

213.56
213.56
213.56
213.56
213.56
213.56
213.56
213.56
213.56
213.56
213.56
213.56
213.56
213.56

$
$
$
$
$
$
$
$
$
$
$
$
$
$

2,562.70
2,562.70
2,562.70
2,562.70
2,562.70
2,562.70
2,562.70
2,562.70
2,562.70
2,562.70
2,562.70
2,562.70
2,562.70
2,562.70

Se usa marzo debido a que aun no est publicado el INPC de junio

Depreciaciones

% dep. mes

0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%

dep. anual

dep. mes

1,339.40
1,339.40
1,339.40
1,339.40
1,339.40
1,339.40
1,339.40
1,339.40
1,339.40
1,339.40
1,339.40
1,339.40

$
$
$
$
$
$
$
$
$
$
$
$

16,072.80
16,072.80
16,072.80
16,072.80
16,072.80
16,072.80
16,072.80
16,072.80
16,072.80
16,072.80
16,072.80
16,072.80

0.42%
0.42%
0.42%
0.42%
0.42%

1,339.40
1,339.40
1,339.40
1,339.40
1,339.40

$
$
$
$
$

16,072.80
16,072.80
16,072.80
16,072.80
16,072.80

Se usa marzo debido a que aun no est publicado el INPC de junio

Depreciaciones

% dep. mes

0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%

dep. anual

dep. mes

1,911.06
1,911.06
1,911.06
1,911.06
1,911.06
1,911.06
1,911.06
1,911.06
1,911.06

$
$
$
$
$
$
$
$
$

22,932.70
22,932.70
22,932.70
22,932.70
22,932.70
22,932.70
22,932.70
22,932.70
22,932.70

Se usa marzo debido a que aun no est publicado el INPC de junio

Ingresos
Morales
$19,540.00
$18,540.00
$12,540.00
$13,654.00
$21,540.00
$20,548.00
$19,650.00
$18,540.00
$16,352.00
$19,484.00
$10,354.00
$15,878.00

IVA trasladado
$9,494.08
$9,453.76
$8,493.76
$9,009.92
$10,484.32
$10,421.12
$9,786.40
$9,407.04
$7,840.32
$10,475.36
$9,173.44
$10,202.56
$114,242.08

IVA retenido
$2,084.27
$1,977.60
$1,337.60
$1,456.43
$2,297.60
$2,191.79
$2,096.00
$1,977.60
$1,744.21
$2,078.29
$1,104.43
$1,693.65
$22,039.47

Deduccin opcional

SUELDOS
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00

10% ingresos
5,933.80
5,908.60
5,308.60
5,631.20
6,552.70
6,513.20
6,116.50
5,879.40
4,900.20
6,547.10
5,733.40
6,376.60

IMSS
2,365.00
1,025.00
2,365.00
1,025.00
2,365.00
1,025.00
2,365.00
1,025.00
2,365.00
1,025.00
2,365.00
1,025.00

Depreciacin
edificio
596.31
596.31
596.31
596.31
596.31
596.31
596.31
596.31
596.31
596.31
596.31
596.31

Deduccin sejueta comprobacin

SUELDOS
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00
9,560.00

10% ingresos
5,933.80
5,908.60
5,308.60
5,631.20
6,552.70
6,513.20
6,116.50
5,879.40
4,900.20
6,547.10
5,733.40
6,376.60

IMSS
2,365.00
1,025.00
2,365.00
1,025.00
2,365.00
1,025.00
2,365.00
1,025.00
2,365.00
1,025.00
2,365.00
1,025.00

Depreciacin
edificio
596.31
596.31
596.31
596.31
596.31
596.31
596.31
596.31
596.31
596.31
596.31
596.31

dos al 10% del ingreso

ciaciones

saldo por deducir

$48,691.30
$46,128.60
$43,565.90
$41,003.20
$38,440.50

INPC del ltimo

mes de la
primera mitad
INPC del mes en
del ao de que que se adquiri el
se trate, segn
bien
los meses de
utilizacin

Factor de
actualizacin

$35,877.80
$33,315.10
$30,752.40
$28,189.70
$25,627.00
$23,064.30
$20,501.60
$17,938.90
$15,376.20
$12,813.50
$10,250.80
$7,688.10
$5,125.40
$2,562.70

119.681

42.8615

2.7922727856

ciaciones

saldo por deducir

$305,383.20
$289,310.40
$273,237.60
$257,164.80
$241,092.00
$225,019.20
$208,946.40
$192,873.60
$176,800.80
$160,728.00
$144,655.20
$128,582.40

INPC del ltimo

mes de la
primera mitad
INPC del mes en
del ao de que que se adquiri el
se trate, segn
bien
los meses de
utilizacin

Factor de
actualizacin

$112,509.60
$96,436.80
$80,364.00
$64,291.20
$48,218.40

119.681

56.6812

2.1114761155

ciaciones

saldo por deducir

$435,721.30
$412,788.60
$389,855.90
$366,923.20
$343,990.50
$321,057.80
$298,125.10
$275,192.40
$252,259.70

INPC del ltimo

mes de la
primera mitad
INPC del mes en
del ao de que que se adquiri el
se trate, segn
bien
los meses de
utilizacin

119.681

85.2951

Factor de
actualizacin

1.4031403914

IVA acreditable
$5,197.92
$5,180.64
$3,383.36
$5,660.48
$6,247.20
$5,767.36
$5,944.64
$5,927.68
$3,384.64
$4,586.24
$4,904.16
$5,222.40
$0.00

IVA por pagar

IVA pendiente de acreditar
Pago mensual de IVA
$2,211.89
$2,211.89
$2,295.52
$2,295.52
$3,772.80
$3,772.80
$1,893.01
$1,893.01
$1,939.52
$1,939.52
$2,461.97
$2,461.97
$1,745.76
$1,745.76
$1,501.76
$1,501.76
$2,711.47
$2,711.47
$3,810.83
$3,810.83
$3,164.85
$3,164.85
$3,286.51
$3,286.51
$30,795.89
$30,795.89

Depreciacin
bodegas
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11

Depreciacin
bodegas
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11
2,828.11

Depreciacin
Locales
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48

Depreciacin
Locales
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48
2,681.48

Ingresos
59,338.00
59,086.00
53,086.00
56,312.00
65,527.00
65,132.00
61,165.00
58,794.00
49,002.00
65,471.00
57,334.00
63,766.00

Ingresos
59,338.00
59,086.00
53,086.00
56,312.00
65,527.00
65,132.00
61,165.00
58,794.00
49,002.00
65,471.00
57,334.00
63,766.00

Deducciones
34,422.30
33,034.10
23,834.10
19,709.20
22,934.45
22,796.20
21,407.75
20,577.90
17,150.70
25,049.85
20,066.90
22,318.10
283,301.55

Deducciones
45,045.71
41,272.51
22,679.51
32,640.11
36,568.61
34,190.11
36,241.41
33,558.31
17,025.11
28,977.01
28,355.31
28,647.51
385,201.19

Deduccin de
inversiones
mensual

Deduccin de
inversiones del
ejercicio

$596.31

Deduccin de
inversiones
mensual

$7,155.76

Deduccin de
inversiones del
ejercicio

$2,828.11

Deduccin de
inversiones
mensual

$2,681.48

$33,937.33

Deduccin de
inversiones del
ejercicio

$32,177.80

al de IVA

Utilidad
24,915.70
26,051.90
29,251.90
36,602.80
42,592.55
42,335.80
39,757.25
38,216.10
31,851.30
40,421.15
37,267.10
41,447.90

Utilidad
14,292.29
17,813.49
30,406.49
23,671.89
28,958.39
30,941.89
24,923.59
25,235.69
31,976.89
36,493.99
28,978.69
35,118.49
328,811.81

Utilidad gravable
24,915.70
26,051.90
29,251.90
36,602.80
42,592.55
42,335.80
39,757.25
38,216.10
31,851.30
40,421.15
37,267.10
41,447.90

Utilidad gravable
14,292.29
17,813.49
30,406.49
23,671.89
28,958.39
30,941.89
24,923.59
25,235.69
31,976.89
36,493.99
28,978.69
35,118.49

ISR causado
$4,302.42
$4,569.65
$5,322.29
$7,301.74
$9,098.66
$9,021.64
$8,248.07
$7,785.73
$5,933.67
$8,447.24
$7,501.03
$8,755.27

ISR causado
$1,943.71
$2,695.84
$5,593.85
$4,009.87
$5,253.26
$5,719.78
$4,304.27
$4,377.68
$5,963.21
$7,269.10
$5,258.03
$6,856.45

ISR retenido
$1,954.00
$1,854.00
$1,254.00
$1,365.40
$2,154.00
$2,054.80
$1,965.00
$1,854.00
$1,635.20
$1,948.40
$1,035.40
$1,587.80

ISR retenido
$1,954.00
$1,854.00
$1,254.00
$1,365.40
$2,154.00
$2,054.80
$1,965.00
$1,854.00
$1,635.20
$1,948.40
$1,035.40
$1,587.80

ISR a cargo

Ingreso gravado

$2,348.42
Deducciones personales
$2,715.65
Donativos
$4,068.29
Servicios escolares
$5,936.34
Base gravable
$6,944.66
Limite inferior
$6,966.84
Excedente limite inferior
$6,283.07
% Limite inferior
$5,931.73
Impuesto marginal
$4,298.47
Cuota fija
$6,498.84 uesto antes de subsidio o impuesto
$6,465.63
Subsidio al empleo
$7,167.47
Impuesto a retener
$65,625.41

ISR a cargo
-$10.29
$841.84
$4,339.85
$2,644.47
$3,099.26
$3,664.98
$2,339.27
$2,523.68
$4,328.01
$5,320.70
$4,222.63
$5,268.65
$38,583.06

Impuesto antes de subsidio o imp

Enero

Febrero

Marzo

Abril

Mayo

Junio

$24,915.70 $26,051.90 $29,251.90 $36,602.80 $42,592.55 $42,335.80

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$24,915.70 $26,051.90 $29,251.90 $36,602.80 $42,592.55 $42,335.80

$20,770.30 $20,770.30 $20,770.30 $32,736.84 $32,736.84 $32,736.84
$4,145.40
$5,281.60
$8,481.60
$3,865.96
$9,855.71
$9,598.96
23.52%
23.52%
23.52%
30.00%
30.00%
30.00%
$975.00
$1,242.23
$1,994.87
$1,159.79
$2,956.71
$2,879.69
$3,327.42
$3,327.42
$3,327.42
$6,141.95
$6,141.95
$6,141.95
$4,302.42
$4,569.65
$5,322.29
$7,301.74
$9,098.66
$9,021.64
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$4,302.42
$4,569.65
$5,322.29
$7,301.74
$9,098.66
$9,021.64
$4,302.42
$4,569.65
$5,322.29
$7,301.74
$9,098.66
$9,021.64

Ingreso gravado
Deducciones personales
Donativos
Servicios escolares
Base gravable
Limite inferior
Excedente limite inferior
% Limite inferior
Impuesto marginal
Cuota fija
uesto antes de subsidio o impuesto
Subsidio al empleo
Impuesto a retener

Enero

Febrero

Marzo

Abril

$14,292.29 $17,813.49 $30,406.49 $23,671.89

$0.00
$0.00
$0.00
$0.00

$14,292.29 $17,813.49 $30,406.49 $23,671.89

$10,298.36 $10,298.36 $20,770.30 $20,770.30
$3,993.93
$7,515.13
$9,636.19
$2,901.59
21.36%
21.36%
23.52%
23.52%
$853.10
$1,605.23
$2,266.43
$682.45
$1,090.61
$1,090.61
$3,327.42
$3,327.42
$1,943.71
$2,695.84
$5,593.85
$4,009.87
$0.00
$0.00
$0.00
$0.00
$1,943.71
$2,695.84
$5,593.85
$4,009.87
$1,943.71
$2,695.84
$5,593.85
$4,009.87

Julio

Agosto

Septiembre

Octubre

Noviembre

Diciembre

$39,757.25 $38,216.10 $31,851.30 $40,421.15 $37,267.10 $41,447.90

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$39,757.25 $38,216.10 $31,851.30 $40,421.15 $37,267.10 $41,447.90

$32,736.84 $32,736.84 $20,770.30 $32,736.84 $32,736.84 $32,736.84
$7,020.41
$5,479.26 $11,081.00 $7,684.31
$4,530.26
$8,711.06
30.00%
30.00%
23.52%
30.00%
30.00%
30.00%
$2,106.12
$1,643.78
$2,606.25
$2,305.29
$1,359.08
$2,613.32
$6,141.95
$6,141.95
$3,327.42
$6,141.95
$6,141.95
$6,141.95
$8,248.07
$7,785.73
$5,933.67
$8,447.24
$7,501.03
$8,755.27
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$8,248.07
$7,785.73
$5,933.67
$8,447.24
$7,501.03
$8,755.27
$8,248.07
$7,785.73
$5,933.67
$8,447.24
$7,501.03
$8,755.27

Mayo

Junio

Julio

Agosto

Septiembre

Octubre

$28,958.39 $30,941.89 $24,923.59 $25,235.69 $31,976.89 $36,493.99

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$28,958.39 $30,941.89 $24,923.59 $25,235.69 $31,976.89 $36,493.99

$20,770.30 $20,770.30 $20,770.30 $20,770.30 $20,770.30 $32,736.84
$8,188.09 $10,171.59 $4,153.29
$4,465.39 $11,206.59 $3,757.15
23.52%
23.52%
23.52%
23.52%
23.52%
30.00%
$1,925.84
$2,392.36
$976.85
$1,050.26
$2,635.79
$1,127.15
$3,327.42
$3,327.42
$3,327.42
$3,327.42
$3,327.42
$6,141.95
$5,253.26
$5,719.78
$4,304.27
$4,377.68
$5,963.21
$7,269.10
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$5,253.26
$5,719.78
$4,304.27
$4,377.68
$5,963.21
$7,269.10
$5,253.26
$5,719.78
$4,304.27
$4,377.68
$5,963.21
$7,269.10

Tarifa anual

Resumen

Cantidad

$430,711.45

ISR causado anual

$64,333.48

$33,207.60
$7,500.00
$37,000.00
$353,003.85
$249,243.49
$103,760.36
23.52%
$24,404.44
$39,929.04
$64,333.48
$0.00
$64,333.48

ISR retenido de personas morales

Pagos provisionales
Saldo a cargo o a favor

$0.00
$65,625.41
-$1,291.94

Noviembre

Diciembre

Tarifa anual

$28,978.69
$0.00

$35,118.49
$0.00

$28,978.69
$20,770.30
$8,208.39
23.52%
$1,930.61
$3,327.42
$5,258.03
$0.00
$5,258.03
$5,258.03

$35,118.49
$32,736.84
$2,381.65
30.00%
$714.50
$6,141.95
$6,856.45
$0.00
$6,856.45
$6,856.45

$328,811.81
$33,207.60
$7,500.00
$44,400.00
$243,704.21
$123,580.21
$120,124.00
21.36%
$25,658.49
$13,087.32
$38,745.81
$0.00
$38,745.81

Resumen

Cantidad

ISR causado
$38,745.81
ISR retenido
$0.00
Pagos provisi $65,625.41
Saldo a cargo -$26,879.61

PERSONA FSICA CON INGRESOS POR ARRENDAMIENTO DE LOCALES

IVA

PERIODO

ARRENDAMIENTO A PERSONAS
FSICAS

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

58,956.00
65,654.00
70,548.00
115,856.00
85,946.00
95,698.00
105,987.00
111,487.00
115,987.00
120,545.00
95,875.00
119,878.00

RELACIN DE ACTIVO FIJO:

CONCEPTO

LOCALES COMERCIALES
LOCALES COMERCIALES
DEDUCCIONES PERSONALES Y ESTIMULOS FISCALES:
HONORARIOS MEDICOS
GASTOS FUNERARIOS
PRIMA DE SEGUROS DE GASTOS MEDICOS
INTERESES EN CRDITOS HIPOTECARIOS
DONATIVOS
COLEGIATURA PRIMARIA
COLEGIATURAS SECUNDARIA
COLEGIATURA BACHILLERATO
NOTAS:

A) EL CONTRIBUYENTE COMENZAR POR APLICAR LA DEDUCCIN QUE I

B) AL FINAL DEL EJERCICIO DECIDIR LA DEDUCCIN CON MS CUANT

Ao

2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
Local comercial
Adquisicin
INPC ltimo mes

Ao
2009
2010
2011
2012
2013
2014
2015
2016
Local comercial
Adquisicin
INPC ltimo mes

Periodo
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

S POR ARRENDAMIENTO DE LOCALES COMERCIALES

S MEDICOS
TECARIOS

IVA

IVA

ARRENDAMIENTO A
PERSONAS MORALES
35,698.00
40,254.00
61,325.00
40,325.00
35,987.00
25,487.00
41,254.00
50,264.00
50,247.00
50,222.00
51,546.00
55,648.00
FECHA
Jul-05
Dec-09

IMPUESTO
PREDIAL

GASTOS DE
MANTENIMIENTO

32,654.00
25,414.00
21,548.00
12,324.00
3,654.00
3,654.00
0.00
0.00
0.00
0.00
0.00
0.00

32,154.00
15,324.00
11,245.00
13,654.00
11,548.00
36,589.00
21,541.00
16,348.00
3,334.00
12,548.00
31,654.00
11,205.00

IMPORTE
325,654.00
548,987.00

19,897.00
36,987.00
32,654.00
19,555.00
35,000.00
25,500.00
28,500.00
36,500.00

TOPE

19,897.00
26659.6
37878.64
19,555.00
35,000.00
12900
19900
24500

R POR APLICAR LA DEDUCCIN QUE IMPORTE MS CANTIDAD EN EL MES DE ENERO 2016

DIR LA DEDUCCIN CON MS CUANTA.

Meses para depreciar

% dep

12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00

% dep. mes

5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

$325,654.00
2005 Julio
2016 Marzo

Meses para depreciar

0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%

Se usa marzo debido a que aun no est publica

% dep

12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
$548,987.00
2009 Diciembre
2016 Marzo

% dep. mes
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%
0.42%

Se usa marzo debido a que aun no est publica

Ingresos
Fsicas

Morales

Subarrendamiento p. fsicas

$58,956.00
$65,654.00
$70,548.00
$115,856.00
$85,946.00
$95,698.00
$105,987.00
$111,487.00
$115,987.00
$120,545.00
$95,875.00
$119,878.00

$35,698.00
$40,254.00
$61,325.00
$40,325.00
$35,987.00
$25,487.00
$41,254.00
$50,264.00
$50,247.00
$50,222.00
$51,546.00
$55,648.00

$15,654.00
$15,654.00
$15,654.00
$15,654.00
$15,654.00
$15,654.00
$16,980.00
$16,980.00
$16,980.00
$25,500.00
$25,500.00
$25,500.00

IVA

IVA

IVA

HONORARIOS

COMISIONES

INTERESES
BANCARIOS

E ENERO 2016

15,500.00
15,500.00
16,500.00
25,550.00
16,500.00
16,500.00
18,000.00
18,000.00
19,500.00
32,654.00
50,545.00
32,654.00

103,990.24
35,000.00

57300

68,987.00
5,254.00
5,465.00
12,450.00
3,250.00
3,250.00
5,500.00
5,500.00
1,325.00
1,325.00
15,654.00
15,450.00

13,654.00
14,654.00
13,115.00
136,052.00
12,540.00
12,333.00
11,548.00
10,548.00
13,254.00
13,654.00
10,025.00
9,545.00

Depreciaciones
dep. anual

dep. mes

1,356.89
1,356.89
1,356.89
1,356.89
1,356.89
1,356.89
1,356.89
1,356.89
1,356.89
1,356.89
1,356.89

$
$
$
$
$
$
$
$
$
$
$

16,282.70
16,282.70
16,282.70
16,282.70
16,282.70
16,282.70
16,282.70
16,282.70
16,282.70
16,282.70
16,282.70

saldo por deducir

$309,371.30
$293,088.60
$276,805.90
$260,523.20
$244,240.50
$227,957.80
$211,675.10
$195,392.40
$179,109.70
$162,827.00
$146,544.30

a que aun no est publicado el INPC de junio

Depreciaciones
dep. anual

dep. mes
2,287.45
2,287.45
2,287.45
2,287.45
2,287.45
2,287.45
2,287.45
2,287.45

$
$
$
$
$
$
$
$

a que aun no est publicado el INPC de junio

27,449.35
27,449.35
27,449.35
27,449.35
27,449.35
27,449.35
27,449.35
27,449.35

saldo por deducir

$521,537.65
$494,088.30
$466,638.95
$439,189.60
$411,740.25
$384,290.90
$356,841.55
$329,392.20

Subarrendamiento p.
morales
$12,650.00
$12,650.00
$12,650.00
$12,650.00
$12,650.00
$32,564.00
$0.00
$12,545.00
$12,650.00
$12,650.00
$13,500.00
$13,500.00

IVA trasladado

IVA retenido

$19,673.28
$21,473.92
$25,628.32
$29,517.60
$24,037.92
$27,104.48
$26,275.36
$30,604.16
$31,338.24
$33,426.72
$29,827.36
$34,324.16
$333,231.52

$5,157.12
$5,643.09
$7,890.67
$5,650.67
$5,187.95
$6,192.11
$4,400.43
$6,699.63
$6,709.01
$6,706.35
$6,938.24
$7,375.79
$74,551.04

IVA

Depreciacin 1
2,067.70
2,067.70
2,067.70
2,067.70
2,067.70
2,067.70
2,067.70
2,067.70
2,067.70
2,067.70
2,067.70
2,067.70

Depreciacin 2
$2,865.53
$2,865.53
$2,865.53
$2,865.53
$2,865.53
$2,865.53
$2,865.53
$2,865.53
$2,865.53
$2,865.53
$2,865.53
$2,865.53

es
INPC del ltimo mes de la
primera mitad del ao de
que se trate, segn los
meses de utilizacin

119.681

INPC del mes en que se

adquiri el bien

78.5385

es
INPC del ltimo mes de la
primera mitad del ao de
que se trate, segn los
meses de utilizacin

119.681

INPC del mes en que se

adquiri el bien

95.537

IVA acreditable

IVA por pagar

$20,847.20
$8,117.12
$7,412.00
$30,032.96
$7,014.08
$10,987.52
$9,054.24
$8,063.36
$5,986.08
$9,628.96
$17,260.48
$11,016.64
$145,420.64

-$6,331.04
$7,713.71
$10,325.65
-$6,166.03
$11,835.89
$9,924.85
$12,820.69
$15,841.17
$18,643.15
$17,091.41
$5,628.64
$15,931.73
$113,259.84

IVA

IVA

SUB-ARRENDAMIENTO A
PERSONAS FSICAS

SUBARRENDAMIENTO
A PERSONAS
MORALES

15,654.00
15,654.00
15,654.00
15,654.00
15,654.00
15,654.00
16,980.00
16,980.00
16,980.00
25,500.00
25,500.00
25,500.00

12,650.00
12,650.00
12,650.00
12,650.00
12,650.00
32,564.00
0.00
12,545.00
12,650.00
12,650.00
13,500.00
13,500.00

RENTAS
PAGADAS
22,500.00
22,500.00
22,500.00
22,500.00
22,500.00
22,500.00
22,500.00
22,500.00
22,500.00
22,500.00
22,500.00
22,500.00

Factor de actualizacin

1.5238513595

Factor de actualizacin

1.2527188419

Deduccin de
inversiones
mensual

$2,067.70

Deduccin de
inversiones
mensual

$2,865.53

Deduccin de
inversiones del
ejercicio

$24,812.41

Deduccin de
inversiones del
ejercicio

$34,386.32

IVA pendiente de acreditar Pago mensual de IVA

-$6,331.04
$7,713.71
$10,325.65
-$6,166.03
$11,835.89
$9,924.85
$12,820.69
$15,841.17
$18,643.15
$17,091.41
$5,628.64
$15,931.73
$125,756.91

Ingresos
122,958.00
134,212.00
160,177.00
184,485.00
150,237.00
169,403.00
164,221.00
191,276.00
195,864.00
208,917.00
186,421.00
214,526.00
2,082,697.00

Deducciones
comprobables
115,360.63
93,416.03
86,528.53
205,081.33
67,368.53
92,127.73
75,246.33
70,504.33
60,644.63
70,711.93
83,854.33
65,735.83
1,086,580.13

Tope honorarios
y comisiones
$9,465.40
$10,590.80
$13,187.30
$15,618.10
$12,193.30
$12,118.50
$14,724.10
$16,175.10
$16,623.40
$17,076.70
$14,742.10
$17,552.60

Diferencia honorarios
$6,034.60
$4,909.20
$3,312.70
$9,931.90
$4,306.70
$4,381.50
$3,275.90
$1,824.90
$2,876.60
$15,577.30
$35,802.90
$15,101.40

Utilidad
$7,597.37
$40,795.97
$73,648.47
-$20,596.33
$82,868.47
$77,275.27
$88,974.67
$120,771.67
$135,219.37
$138,205.07
$102,566.67
$148,790.17
996,116.87

Deduccin
opcional
$75,689.30
$72,388.20
$77,609.95
$76,893.75
$56,236.95
$62,945.05
$57,477.35
$66,946.60
$68,552.40
$73,120.95
$65,247.35
$75,084.10
828,191.95

Utilidad
47,268.70
61,823.80
82,567.05
107,591.25
94,000.05
106,457.95
106,743.65
124,329.40
127,311.60
135,796.05
121,173.65
139,441.90

ISR causado
$625.88
$8,559.69
$18,638.41
#N/A
$21,588.81
$19,798.98
$23,655.62
$34,466.60
$39,378.82
$40,393.96
$28,276.90
$43,992.89

ISR retenido
4,834.80
5,290.40
7,397.50
5,297.50
4,863.70
5,805.10
4,125.40
6,280.90
6,289.70
6,287.20
6,504.60
6,914.80
$69,891.60

ISR a cargo
-$4,208.92
$3,269.29
$11,240.91
#N/A
$16,725.11
$13,993.88
$19,530.22
$28,185.70
$33,089.12
$34,106.76
$21,772.30
$37,078.09
218,991.39

Impuesto antes de subsidio

Ingreso gravado
Deducciones personales
Donativos
Servicios escolares
Base gravable
Limite inferior
Excedente limite inferior
% Limite inferior
Impuesto marginal
Cuota fija
mpuesto antes de subsidio o impuesto
Subsidio al empleo
$625.88
$10,501.51

Enero sujeta comprobacin

Enero deduccin opcional

$7,597.37
$0.00

$47,268.70
$0.00

$7,597.37
$7,399.43
$197.94
16.00%
$31.67
$594.21
$625.88
$0.00
$10,501.51

$47,268.70
$32,736.84
$14,531.86
30.00%
$4,359.56
$6,141.95
$10,501.51
$0.00

ccin opcional

Ingreso gravado
Deducciones personales
Donativos
Servicios escolares
Base gravable
Limite inferior
Excedente limite inferior
% Limite inferior
Impuesto marginal
Cuota fija
Impuesto antes de subsidio o impuesto
Subsidio al empleo
Impuesto a retener

Enero

Febrero

Marzo

$7,597.37
$0.00

$40,795.97 $73,648.47
$0.00
$0.00

$7,597.37
$7,399.43
$197.94
16.00%
$31.67
$594.21
$625.88
$0.00
$625.88
$625.88

$40,795.97
$32,736.84
$8,059.13
30.00%
$2,417.74
$6,141.95
$8,559.69
$0.00
$8,559.69
$8,559.69

$73,648.47
$62,500.01
$11,148.46
32.00%
$3,567.51
$15,070.90
$18,638.41
$0.00
$18,638.41
$18,638.41

Abril

Mayo

Junio

Julio

Agosto

Septiembre

-$20,596.33 $82,868.47 $77,275.27

$0.00
$0.00
$0.00

$88,974.67
$0.00

$120,771.67 $135,219.37
$0.00
$0.00

-$20,596.33
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A

$88,974.67
$83,333.34
$5,641.33
34.00%
$1,918.05
$21,737.57
$23,655.62
$0.00
$23,655.62
$23,655.62

$120,771.67 $135,219.37
$83,333.34
$83,333.34
$37,438.33
$51,886.03
34.00%
34.00%
$12,729.03
$17,641.25
$21,737.57
$21,737.57
$34,466.60
$39,378.82
$0.00
$0.00
$34,466.60
$39,378.82
$34,466.60
$39,378.82

$82,868.47
$62,500.01
$20,368.46
32.00%
$6,517.91
$15,070.90
$21,588.81
$0.00
$21,588.81
$21,588.81

$77,275.27
$62,500.01
$14,775.26
32.00%
$4,728.08
$15,070.90
$19,798.98
$0.00
$19,798.98
$19,798.98

Octubre

Noviembre

Diciembre

$138,205.07 $102,566.67 $148,790.17

$0.00
$0.00
$0.00

$138,205.07 $102,566.67 $148,790.17

$83,333.34
$83,333.34
$83,333.34
$54,871.73
$19,233.33
$65,456.83
34.00%
34.00%
34.00%
$18,656.39
$6,539.33
$22,255.32
$21,737.57
$21,737.57
$21,737.57
$40,393.96
$28,276.90
$43,992.89
$0.00
$0.00
$0.00
$40,393.96
$28,276.90
$43,992.89
$40,393.96
$28,276.90
$43,992.89

Tarifa anual

$996,116.87
$103,990.24
$35,000.00
$57,300.00
$799,826.63
$750,000.01
$49,826.62
32.00%
$15,944.52
$180,850.80
$196,795.32
$0.00
$196,795.32

Resumen

ISR causado anual

ISR retenido de personas morales
Pagos provisionales
Saldo a cargo o a favor

Cantidad

$196,795.32
$69,891.60
$218,991.39
-$92,087.67

Indice nacional de precios al consumidor

Ao/mes
ENE
FEB
MAR
ABR
MAY
1980
0.0683
0.0699
0.0714
0.0726
1981
0.0873
0.0895
0.0914
1982
0.1143
0.1188
0.1231
1983
0.2401
0.2530
0.2652
1984
0.4163
0.4382
0.4570
1985
0.6692
0.6970
0.7240
1986
1.1103
1.1596
1.2135
1987
2.2688
2.4325
2.5932
1988
6.2806
6.8044
7.1528
1989
8.4513
8.5660
8.6589
1990
10.3508
10.5852
10.7718
1991
1992
1993
1994
1995
1996
1997
39.2666
39.9264
40.4233
40.8600
41.2329
1998
1999
53.8701
54.5941
55.1013
55.6070
55.9415
2000
2001
2002
2003
2004
2005
77.6165
77.8751
78.2261
78.5047
78.3075
2006
2007
83.8821
84.1166
84.2986
84.2483
83.8373
2008
2009
92.4545
92.6586
93.1916
93.5178
93.2454
2010
2011
2012
104.2840
104.4960
104.5560
104.2280
103.8990
2013
107.6780
108.2080
109.0020
109.0740
108.7110
2014
112.5050
112.7900
113.0990
112.8880
112.5270
2015
115.9540
116.1740
116.6470
116.3450
115.7640
2016
118.9840
119.5050
119.6810

JUN

JUL

AGO

SEP

OCT

NOV

41.5988

41.9612

42.3343

42.8615

43.2041

43.6874

56.3090

56.6812

57.0002

57.5510

57.9155

58.4305

78.2323

78.5385

78.6323

78.9474

78.1412

79.7108

83.9380

84.2945

84.6379

85.2951

85.6275

86.2316

93.4171

93.6716

93.8957

94.3667

94.6522

95.1432

104.3780
108.6450
112.7220
115.9580

104.9640
108.6090
113.0320
116.1280

105.2790
108.9180
113.4380
116.3730

105.7430
109.3280
113.9390
116.8090

106.2780
109.8480
114.5690
117.4100

107.0000
110.8720
115.4930
118.0510

DIC

44.2995
59.0159

80.2004
86.5881
95.5370

107.2460
111.5080
116.0590
118.5320