HOJA, CEDULA DE ACTUALIZACIÓN DE GASTOS

En la celda (E4), se coloca el nombre del propietario o vendedor de la propiedad.

En la celda (E14), se coloca la fecha de enajenación (venta).
En la celda (I12), se coloca el costo de venta o avaluó de la propiedad.
En la celda (I20), se coloca el costo de adquisición del terreno, en caso de desconocerlo,
se deja en blanco.
HOJA, RPPC GRO.
En la celda (G6), se coloca el RFC.
En la celda (K6), se coloca la CURP.
En la celda (F8), se coloca el nombre
En la celda (F10), se coloca la dirección.
En la celda (F12), se coloca la base, (es el valor de la operación, avaluó fiscal o valor
catastral, el que sea más alto)
HOJA, ISAI
En la celda (G6), se coloca el Salario Mínimo General de la Zona.
En la celda (E8), se coloca la Cuenta Catastral.
En la celda (G8), se coloca la Base Gravable, (es el valor de la operación, avaluó fiscal o
valor catastral, el que sea más alto)
En la celda (E9), se coloca el nombre
En la celda (E10), se coloca la dirección.
En la celda (E11), se coloca la Colonia.
En la celda (E12), se coloca el concepto de lo que paga.
 CEDULA DE ACTUALIZACION DE GASTOS
Fecha: Tuesday, October 11, 2022

Propietario o Vendedor:

Domicilio:

RFC:

CURP:

Fecha de Adquisición: 10/17/1995 Valor del Avaluo o Venta

Fecha de Enajenación: 7/8/2022

Costo de la Construcción 2,500,000.00 % Depreciación Costo del Terreno

Depreciación de la constucción 1,950,000.00 0.51

Desglose de costos de Adquisición, Terreno y Construcción
Costo del Terreno 10,346.00
Costo de la Construcción 2,500,000.00
Terreno y Construcción 2,510,346.00

Fecha de Fecha de
Concepto de Gastos deducibles Monto pagado Compra o Gasto venta

Costo depreciado del bien Inmueble 550,000.00 10/17/1995 7/8/2022

Adquisición del Terreno 10,346.00 10/17/1995 7/8/2022
Gastos notariales 10/17/1995 7/8/2022
Comisiones 10/17/1995 7/8/2022
mejoras o Adaptaciones 10/17/1995 7/8/2022

Suma de gastos de Adquisición 560,346.00 Gastos de Adquisición Actualizados

GANANCIA TOTAL EN LA VENTA DEL INMUEBLE

STOS
ay, October 11, 2022

Valor del Avaluo o Venta 7,350,000.00

Costo del Terreno 10,346.00

Factor de
actualización Monto actualizado

5.7339 3,153,626.98 5.7339

5.7339 59,322.59 5.7339
-
-
-
-
-
-
quisición Actualizados 3,212,949.57
-
A DEL INMUEBLE 4,137,050.43
 CALCULO DE ISR. POR ENAJENACION DE BIENES IN
Tuesday, October 11, 2022
Propietario 0

Dirección 0

RFC 0

CURP 0

Fecha de Adquisición 10/17/1995

Fecha de Venta 7/8/2022

Costo de Adquisición 3,212,949.57

Costo de Venta 7,350,000.00

Ganancia Total 4,137,050.43

Ganancia Acumulada 159,117.32

Ganancia no Acumulada 3,977,933.11
ENAJENACION DE BIENES INMUEBLES
Tuesday, October 11, 2022
0

CALCULO
Ganancia Acumulada 159,117.32
Limite Inferior 123,580.21
Excedente S/ Limite Inferior 35,537.11
%/ Excedente 0.2136
Impuesto Marginal 7,590.73
Cuota Fija 13,087.37
Impuesto Sobre Ganancia gravable 20,678.10
Numero de Años 26.00
Impuesto a Retener 537,630.54

Desglose de Retenciones
Entidad Federativa 413,975.51
Federación 123,655.02
Suma de Retenciones 537,630.54
 INSCRIPCIÓN EN EL REGISTRO PUBLICO DE LA PROPIEDAD, DEL COMERCIO
SECRETARIA DE FINANZAS Y ADMINISTRACION
SUBSECRETARIA DE INGRESOS
Fecha de Emisión: Friday, July 8, 2022

Contribuyente RFC 0 CURP

Nombre 0

Dirección

BASE $ 1,000,000.00

Cta. Ingreso Descripción Cantidad

24502 REG. PUB. INSCRIP DOCTOS S/INMUEBLES 1
12800 15% ADICIONAL CONSTRUCCIÓN DE CAMINOS 1
12700 15% ADIC. FOMENTO EDUCATIVO Y ASISTENCIA 1
12900 15% ADICIONAL FOMENTO A LA ACTIVIDAD TUR 1
13000 15% ADICIONAL RECUPERACION ECOLOGICA 1

Total
AD, DEL COMERCIO
CION

Friday, July 8, 2022

Importe unitario Importe

$ 2,500.00 $ 2,500.00
$ 600.00 $ 600.00
$ 600.00 $ 700.00
$ 600.00 $ 600.00
$ 600.00 $ 600.00

Total $ 5,000.00
 IMPUESTO SOBRE ADQUISICIÓN DE INMUEBLES
SECRETARIA DE ADMINISTRACION Y FINAZAS

Salario Minimo Vigente

CLAVE: 501-001-001-001 BASE GRAVABLE: $ 2,700,000.00 PERIODO:
PROPIETARIO:
DOMICILIO:
COLONIA:
CONCEPTO:
CUENTA: DESCRIPCION:
55211 IMPUESTO SOBRE ADQUISICION DE INMUEBLES
55421 IMP. ADIC. PROEDUCACIÓN Y ASISTENCIA SOC.
55422 IMP. ADIC. PROCAMINOS.
561151 CERTIFICADOS CATASTRALES

TOTAL:
BLES
ZAS
$ 73.04

2016 FECHA:

Friday, July 8, 2022

IMPORTE:
$ 54,000.00
$ 1,000.00
$ 3,500.00
$ 2,960.00

TOTAL: $ 61,460.00
 % PARA
APLICARSE
LIMITE LIMITE SOBRE EL
CUOTA FIJA
INFERIOR SUPERIOR EXCEDENTE
DEL LIMITE
INFERIOR

0.01 5,952.84 0 1.92%

5,952.85 50,524.92 114.29 6.40%
50,524.93 88,793.04 2,966.91 10.88%
88,793.05 103,218.00 7,130.48 16.00%
103,218.01 123,580.20 9,438.47 17.92%
123,580.21 249,243.48 13,087.37 21.36%
249,243.49 392,841.96 39,929.05 23.52%
392,841.97 750,000.00 73,703.41 30.00%
750,000.01 1,000,000.00 180,850.82 32.00%
1,000,000.01 3,000,000.00 260,850.81 34.00%

3,000,000.01 En adelante 940,850.81 35.00%

 TABLA DE INPC
Año Ene Feb Mar. Abr. May. Jun.
2022 118.002 118.981 120.159 120.809 121.022 122.044
2021 110.21 110.907 111.824 112.19 112.419 113.018
2020 106.447 106.889 106.838 105.755 106.162 106.743
2019 103.108 103.079 103.476 103.531 103.233 103.299
2018 98.7949996995 99.17137448164 99.49215698059 99.1548470461 98.99408017309 99.37646493179
2017 93.60388244486 94.14478033536 94.72248933229 94.83893262816 94.72549432057 94.96363964181
2016 89.38638139311 89.77778111665 89.910000601 89.62527796142 89.2256145201 89.32402788629
2015 87.1101027706 87.27537712603 87.6307169902 87.40384037502 86.96736582727 87.11310775888
2014 84.5190516257 84.73315704069 84.96529238536 84.80677925356 84.53557906124 84.68207223992
2013 80.89278201815 81.29094296532 81.88743313901 81.94152292806 81.6688202416 81.61923793497
2012 78.34304946211 78.50231384098 78.54738866518 78.30097962618 78.05381934011 78.4136666867
2011 75.29599134563 75.57846024401 75.72345092854 75.71744095198 75.15926437887 75.15550814352
2010 72.55204597615 72.97167051106 73.48972549243 73.25556464085 72.79397765245 72.77118323327
2009 69.45614940747 69.60949368196 70.00995018256 70.25499018875 70.05035847111 70.17935416147
2008 65.3505636801 65.54483429812 66.01989071604 66.17012666063 66.09863507321 66.37216810337
2007 63.01620793404 63.19234662771 63.32911314279 63.29129512915 62.98253436026 63.05817038754
2006 60.6036258858 60.69635772746 60.77251180972 60.86161726652 60.59067451126 60.64299806438
2005 58.3091603733 58.50343099132 58.76712097683 58.97641518931 58.82825146464 58.77178347167
2004 55.77431734945 56.10794475745 56.29807093562 56.38303195256 56.24160294265 56.33174450941
2003 53.52544067532 53.67412245497 54.01293041279 54.10514419947 53.93055967075 53.97511239915
2002 50.90047200972 50.86774984908 51.1279484445 51.40723497256 51.5114292314 51.76258617696
2001 48.57547624793 48.54332815957 48.85088778172 49.09730863238 49.20997046363 49.32636376719
2000 44.93083011638 45.32938031452 45.58068078204 45.84001827164 46.01137907373 46.28392024101
1999 40.46977028054 41.01364281236 41.39468378307 41.77457660924 42.02587707675 42.30200620476
1998 34.00392411086 34.59923784385 35.0045333976 35.3320420634 35.61348136376 36.03442041138
1997 29.49888602886 29.99459809151 30.36788907366 30.69597181173 30.9761194456 31.25095691231
1996 23.32975376129 23.87426202876 24.39982588035 25.0934496172 25.55084230296 25.96690172855
1995 15.3769909443 16.02870734871 16.97361720295 18.32613325531 19.09209019099 19.69802426869
1994 13.95037498057 14.02212406204 14.09422476298 14.16325130493 14.23168224425 14.30289456897
1993 12.97731976387 13.0833453108 13.15959368943 13.23548040351 13.31113748973 13.38579712324
1992 11.65777846539 11.79590043507 11.91594772029 12.02217131964 12.10143789177 12.18334519219
1991 9.883879894801 10.05642472191 10.19983964379 10.3066875512 10.40744167111 10.51664758348
1990 7.776037301728 7.952119853776 8.09230991966 8.215471549391 8.358837675672 8.542938589472
1989 6.349023792963 6.435183542509 6.504944898829 6.602224444704 6.69309876915 6.77438463671
1988 4.71824593565 5.111783040072 5.373547425586 5.538940736801 5.646108688216 5.761292136539
1987 1.704401292796 1.827386390111 1.948152699385 2.118606459727 2.278325058842 2.443145732803
1986 0.834092231385 0.871174477438 0.911666716794 0.959263111458 1.012570098709 1.077566644336
1985 0.502711446516 0.523596221785 0.543885399603 0.560621062166 0.573902240863 0.588275593432
1984 0.312727717932 0.329232317611 0.343304281334 0.358155549984 0.370031685863 0.383423376048
1983 0.180355086174 0.190033959196 0.199232046112 0.211845861202 0.221033903032 0.229403889422
1982 0.085865535762 0.089239653758 0.092498950049 0.09751204377 0.102993008487 0.107954431404
1981 0.065615113637 0.067226824129 0.068664872229 0.070213436999 0.071275470432 0.072271488121
1980 0.05134222229 0.052529117335 0.053609811109 0.054546982932 0.055436799349 0.056536148283
1979 0.042237421534 0.042844504263 0.043425751591 0.04381468655 0.044388763996 0.044881030201
1978 0.035892480983 0.036407712565 0.036786597256 0.037195627566 0.037560162134 0.038076828728
1977 0.030026891525 0.030689944916 0.031225266669 0.031697442702 0.031975866171 0.032367671153
1976 0.023318846238 0.023755141782 0.023987639677 0.024155556839 0.024324909012 0.024422500209
1975 0.020815889498 0.020930700843 0.021062737517 0.021240699763 0.021524868463 0.021890838043
1974 0.017652744212 0.018051724256 0.018190941171 0.01843778919 0.018582746154 0.01876644845
1973 0.014245620934 0.014363307483 0.014489604107 0.014719231978 0.01487566904 0.014997655447
1972 0.013361549746 0.013403170284 0.013476366272 0.013561042358 0.013588307592 0.013688768814
1971 0.012798957579 0.012852058214 0.012900853813 0.012966874739 0.012994145154 0.013052985838
1970 0.012197614897 0.012196179885 0.012232060373 0.012247845508 0.01227368091 0.012348311911
1969 0.011594842385 0.011636457742 0.011647943021 0.011679513291 0.011679513291 0.011721133829

A más tardar el día diez de cada mes, sale publicado el INPC del mes inmediato anterior, para conocerl
http://www.sat.gob.mx/sitio_internet/asistencia_contribuyente/informacion_frecuente
Si al momento de hacer el cálculo, no ha salido publicado el INPC del mes a calcular, se debe po
BLA DE INPC
Jul. Ago. Sep. Oct. Nov. Dic.

113.682 113.899 114.601 115.561 116.884 117.308

107.444 107.867 108.114 108.774 108.856 109.271
103.687 103.67 103.942 104.503 105.346 105.934
99.90909910451 100.492 100.917 101.44 102.303 103.02
95.32273574133 95.79376765431 96.09351523529 96.69826912675 97.69517398882 98.27288298576
89.55691447803 89.8093334936 90.3577438548 90.906154216 91.61683394435 92.03903479776
87.2408197608 87.42487529299 87.75241901557 88.20391850472 88.68546787668 89.04681771741
84.91495883166 85.21996514214 85.59633992427 86.06962557846 86.76377787127 87.18898371296
81.59219304045 81.82432838512 82.13233968388 82.52298816035 83.29226516017 83.77005829677
78.8538974698 79.09054029689 79.43911893744 79.84103611996 80.3834365046 80.56824328385
75.51610673718 75.63555502134 75.82111304766 76.33271230242 77.1583328325 77.7923853597
72.92919000259 73.13174950031 73.51511018652 73.9689263502 74.56158124889 74.93095445061
70.3705164496 70.53888431854 70.89271587082 71.10719063311 71.47604577984 71.77185517421
66.74205936007 67.12749226621 67.58493481476 68.0454856932 68.81894178039 69.29555236325
63.3260048129 63.58399619363 64.07770259088 64.3274050919 64.78122125558 65.04905568095
60.8092937134 61.11960864724 61.73661213006 62.00651877535 62.33185730365 62.69242357069
59.0017998834 59.07225536086 59.30900648735 59.45457993711 59.88249335173 60.2503123885
56.4793901791 56.82804118156 57.29791704966 57.6947471654 58.1868993977 58.30708815338
54.05333870133 54.2154899105 54.5382381639 54.73820738671 55.19254160537 55.42981078684
51.91118135336 52.10856030126 52.42198356499 52.65303608669 53.07887728137 53.30992980307
49.19820196403 49.48968754719 49.95038114977 50.17613536775 50.36514890887 50.43489878509
46.46446620972 46.71978518828 47.06107160402 47.38513582585 47.79028786283 48.30767118074
42.58157977155 42.82125525624 43.23501839276 43.50885122652 43.89577644702 44.33551638857
36.38187811046 36.73163210378 37.32737638709 37.86226892726 38.53278622559 39.47297432469
31.52321104086 31.80350219669 32.19961258899 32.45694082308 32.82004201084 33.27987450762
26.33603068806 26.68607171493 27.1127514904 27.45116753962 27.86708344843 28.7593364537
20.09958835529 20.43298126571 20.85564253013 21.28476211662 21.80960838435 22.52016727119
14.36632676987 14.43328664544 14.53593664455 14.61224530406 14.69036085645 14.81920436816
13.45012344042 13.52211219486 13.62226067223 13.67797302502 13.73830235634 13.84305489713
12.26027241452 12.3355922314 12.44289652453 12.53249353779 12.63662034069 12.81655348144
10.60958426926 10.68342297731 10.78985037431 10.91534273858 11.18637409679 11.44967986683
8.698734833726 8.846950441605 8.973061368705 9.102059887647 9.343723102676 9.638213953861
6.842148217605 6.907332775747 6.973392795002 7.076525015223 7.175855437159 7.418029578732
5.857456543164 5.91134334273 5.945139022079 5.990486483082 6.070654346548 6.197316385718
2.641021526516 2.856871548641 3.045081394803 3.298844633532 3.560511422667 4.086392458601
1.131332892509 1.221531243274 1.294811669373 1.368824029453 1.461304324342 1.576734625864
0.60876282367 0.635376851866 0.660752314214 0.685852223117 0.717495124989 0.766340130589
0.395992705756 0.407248838613 0.419380437765 0.434033653997 0.448929413209 0.467995815494
0.240746133379 0.250090607091 0.257787495005 0.266341178511 0.281983237368 0.29404738058
0.113517202184 0.126255878884 0.132995499623 0.139890117231 0.146962697087 0.162656416387
0.073544494265 0.075060048571 0.076456481315 0.078152867893 0.079656936921 0.081801099141
0.058114848311 0.059318963504 0.059977717038 0.060886183434 0.061942481999 0.063567107601
 0.045424962028 0.046112415808 0.046677878001 0.047493063417 0.048104451184 0.048955511907
0.038722661971 0.039108726904 0.039555067534 0.040034418628 0.040446313782 0.040789323166
0.032733645914 0.033405309378 0.033998041985 0.034257810294 0.034632389948 0.035111741042
0.024629167883 0.024864535803 0.025712731682 0.027160830049 0.02838791062 0.029099759608
0.022065930265 0.022256812804 0.022418984735 0.022533801261 0.022691673336 0.022876810644
0.019037696858 0.019238624482 0.019456772255 0.019842832008 0.020393944077 0.020553251164
0.015382285368 0.015629138567 0.016000848196 0.016206080857 0.01640557347 0.017042791458
0.013740439618 0.013830855754 0.013894001475 0.013904046562 0.013994462698 0.014041828465
0.013042940752 0.013162057134 0.013205112683 0.013218032974 0.013239558159 0.013302709062
0.012408587608 0.012465993281 0.01249613372 0.012500438756 0.012567894695 0.012674095967
0.01176562439 0.011778544681 0.011889050989 0.012013912601 0.012015347613 0.012105763749

es inmediato anterior, para conocerlo, haga Click, en la siguiente dirección.

a_contribuyente/informacion_frecuente/inpc/default.asp
el INPC del mes a calcular, se debe poner el INPC, del mes anterior.
 PROPIEDAD S. COLIN PROPIEDAD
CONCEPTO ESTACIONAMIENTO CONCEPTO
M2 CONSTRUCCIÓN 1440 M2 CONSTRUCCIÓN
% LIBRE DE CONTRUCCIÓN 20% % LIBRE DE CONTRUCCIÓN
TOTAL LIBRE 288 TOTAL LIBRE
TOTAL CONSTRUCCIÓN 1152 TOTAL CONSTRUCCIÓN
VALOR 60 VALOR
TOTAL NO. ESTACIONAMIENTOS 20 TOTAL NO. ESTACIONAMIENTOS
MULTA POR REGLAMENTO C/U $ 7,216.00 MULTA POR REGLAMENTO C/U
IMPORTE A PAGAR $ 144,320.00 IMPORTE A PAGAR
 SALÓN
ESTACIONAMIENTO

20%
0
0
60
0
$ 7,216.00
$ -