PAGOS PROVICIONALES DE INGRESOS POR ARRENDAMIENTO

ARRENDAMIENTO

MES ENERO FEBRERO MARZO ABRIL MAYO

CASA HABITACION $1,000 $350 $2,000 $1,000 $0

BODEGAS USADAS POR P.F. $1,000.00 $2,000.00 $8,000.00

OFICINAS USADAS POR P.F. $2,000.00 $1,000.00 $4,000.00
LOCALES COMERCIALES USADOS POR P.F $3,000.00 $5,000.00 $3,000.00 $2,000.00
suma DE PERSONAS FISICAS $6,000.00 $5,000.00 $6,000.00 $14,000.00

BODEGAS USADAS POR P.M. $6,000

OFICINAS USADAS POR P.M. $5,000 $3,000
LOCALES COMERCIALES USADOS POR P.M $4,000 $2,000
SUMA DE PERSONAS MORALES $0.00 $0.00 $15,000.00 $5,000.00 $0.00
SUMA DE INGRESO POR MES $7,000.00 $350.00 $22,000.00 $12,000.00 $14,000.00
INGRESOS ACUMULADOS $7,000 $7,350 $29,350 $41,350 $55,350.00

DEDUCCIONES (DEDUCCION OPCIONAL) 35%

USO O GOCE EN CASA HABITACION $3,500.00 $122.50 $700.00 $350.00
USO O GOCE COBRADO A P.F $2,100.00 $1,750.00 $2,100.00 $4,900.00
USO O GOCE COBRADO A P.M $5,250 $1,750
IMPUESTO PREDIAL $1,200.00 $1,200.00 $1,200.00 $1,200.00
SUMA DE DEDUCCIONES POR MES $6,800.00 $122.50 $8,900.00 $5,400.00 $6,100.00
DEDUCCIONES ACUMULADAS $3,650.00 $3,772.50 $12,672.50 $18,072.50 $24,172.50

INGRESO BASE POR BASE $3,350 $227.50 $13,100 $6,600.00 $7,900.00

INGRESO ACUMULADOS DEL PERIODO $3,350.00 $3,577.50 $16,677.50 $23,277.50 $31,177.50
LIMITE INFERIOR $496.08 $496.08 $10,298.36 $4,210.42 $7,399.43
EXCEDENTE SOBRE EL LIMITE INFERIOR $2,853.92 $268.58 $2,801.64 $2,389.58 $500.57
%SOBRE EL EXCEDENTE DEL LIMITE INFERIOR 6% 6% 21.36% 10.88% 16.00%
IMPUESTO SOBRE EL EXCEDENTE DEL LIMITE IN $183 $17.19 $598.43 $259.99 $80.09
CUOTA FIJA $9.52 $9.52 $1,090.61 $247.24 $594.21
ISR SEGÚN TARIFA $192 $26.71 $1,689.04 $507.23 $674.30
MENOS 10% DE RETENCION $1,500.00 $500.00
IMPUESTO A CARGO $192.00 $26.71 $189.04 $7.23 $674.30
PAGOS PROVICIONALES DE INGRESOS POR ARRENDAMIENTO
ARRENDAMIENTO

MES ENERO FEBRERO MARZO ABRIL MAYO

CASA HABITACION $10,000 $3,000 $0 $3,000 $2,000

BODEGAS USADAS POR P.F. $15,000.00 $0.00 $10,000.00 $0.00 $20,000.00

OFICINAS USADAS POR P.F. $12,000.00 $0.00 $8,000.00 $0.00 $25,000.00
LOCALES COMERCIALES USADOS POR P.F $18,000.00 $3,000.00 $9,000.00 $0.00 $30,000.00
suma DE PERSONAS FISICAS $45,000.00 $3,000.00 $27,000.00 $0.00 $75,000.00

BODEGAS USADAS POR P.M. $25,000 $0 $14,000 $0 $30,000

OFICINAS USADAS POR P.M. $18,000 $8,000 $7,000 $0 $25,000.00
LOCALES COMERCIALES USADOS POR P.M $14,000 $7,000 $6,000 $5,000 $20,000
SUMA DE PERSONAS MORALES $57,000.00 $15,000.00 $27,000.00 $5,000.00 $75,000.00
SUMA DE INGRESO POR MES $112,000.00 $21,000.00 $54,000.00 $8,000.00 $152,000.00
INGRESOS ACUMULADOS $112,000 $133,000 $187,000 $195,000 $347,000.00

DEDUCCIONES (DEDUCCION OPCIONAL) 35%

USO O GOCE EN CASA HABITACION $3,500.00 $1,050.00 $0.00 $1,050.00 $700.00
USO O GOCE COBRADO A P.F $15,750.00 $1,050.00 $9,450.00 $0.00 $26,250.00
USO O GOCE COBRADO A P.M $19,950 $5,250 $9,450 $1,750 $26,250.00
IMPUESTO PREDIAL $1,900.00 $1,900.00 $1,900.00 $1,900.00 $1,900.00
SUMA DE DEDUCCIONES POR MES $41,100.00 $9,250.00 $20,800.00 $4,700.00 $55,100.00
DEDUCCIONES ACUMULADAS $41,100.00 $50,350.00 $71,150.00 $75,850.00 $130,950.00

INGRESO BASE POR BASE $70,900 $11,750.00 $33,200 $3,300.00 $96,900.00

INGRESO ACUMULADOS DEL PERIODO $70,900.00 $82,650.00 $115,850.00 $119,150.00 $216,050.00
LIMITE INFERIOR $62,500.01 $10,298.36 $32,736.84 $496.08 $83,333.34
EXCEDENTE SOBRE EL LIMITE INFERIOR $8,399.99 $1,451.64 $463.16 $2,803.92 $13,566.66
%SOBRE EL EXCEDENTE DEL LIMITE INFERIOR 32% 21.36% 30.00% 6.40% 34.00%
IMPUESTO SOBRE EL EXCEDENTE DEL LIMITE IN $2,688 $310.07 $138.95 $179.45 $4,612.66
CUOTA FIJA $15,070.90 $1,090.61 $6,141.95 $9.52 $21,737.57
ISR SEGÚN TARIFA $17,759 $1,400.68 $6,280.90 $188.97 $26,350.23
MENOS 10% DE RETENCION $5,700.00 $1,500.00 $2,700.00 $500.00 $7,500.00
IMPUESTO A CARGO $12,058.90 -$99.32 $3,580.90 -$311.03 $18,850.23
JUNIO
$36,000

$47,000.00
$56,000.00
$47,000.00 Limites Inferior Limite Superior Couta fija
$150,000.00 $0.01 $496.07
$496.08 $4,210.41 $9.52
$4,210.42 $7,399.42 $247.24
$66,000 $7,399.43 $8,601.50 $594.21
$75,000.00 $8,601.51 $10,298.35 $786.54
$66,000 $10,298.36 $20,770.29 $1,090.61
$207,000.00 $20,770.30 $32,736.83 $3,327.42
$393,000.00 $32,736.84 $62,500.00 $6,141.95
$448,350.00 $62,500.01 $83,333.33 $15,070.90
$83,333.34 $250,000.00 $21,737.57
$250,000.01 En adelante $78,404.23
$12,600.00
$52,500.00
$72,450
$1,200.00
$138,750.00
$162,922.50

$254,250
$285,427.50
$250,000.01
$4,249.99
35%
$1,487.50
$78,404.23
$79,891.73
$20,700.00
$59,191.73
JUNIO
$3,000
Limites Inferior Limite Superior Couta fija
$15,000.00 $0.01 $496.07
$20,000.00 $496.08 $4,210.41 $9.52
$25,000.00 $4,210.42 $7,399.42 $247.24
$60,000.00 $7,399.43 $8,601.50 $594.21
$8,601.51 $10,298.35 $786.54
$10,298.36 $20,770.29 $1,090.61
$70,000 $20,770.30 $32,736.83 $3,327.42
$80,000.00 $32,736.84 $62,500.00 $6,141.95
$90,000 $62,500.01 $83,333.33 $15,070.90
$240,000.00 $83,333.34 $250,000.00 $21,737.57
$303,000.00 $250,000.01 En adelante $78,404.23
$650,000.00

$1,050.00
$21,000.00
$84,000
$1,900.00
$107,950.00
$238,900.00

$195,050
$411,100.00
$83,333.34
$111,716.66
34%
$37,983.66
$21,737.57
$59,721.23
$24,000.00
$35,721.23
ento para aplicarse sobre el execednte de lim inf
1.92%
6.40%
10.88%
16%
17.92%
21.36%
23.52%
30%
32%
34%
35%
ento para aplicarse sobre el execednte de lim inf
1.92%
6.40%
10.88%
16%
17.92%
21.36%
23.52%
30%
32%
34%
35%