Reembolso de capital |Personas morales

Datos
Generales INPC

CUFIN
CUFIN antes de 2014
nas morales

CUCA

Utilidad
distribuida

Resumen
Inicio

Datos Generales

Razon Social Moruso Prefabricados SA de CV

Reducción de Capital | Reembolso

Concepto Dato
1 Fecha del reembolso de capital 1/27/2022
2 Importe del reembolso 25,000
3 Valor nominal de las acciones 1.00
4 Total de acciones a la fecha del reembolso 60,000
5 Acciones reducidas 5000
6 Valor real de la acción 1.4
7 Capital contable a la fecha del reembolso 120,000.00
Ejercicio Fiscal 2022

Ejercicio fiscal
Inicio

Moruso Prefabricados SA de CV
Resumen
Reembolso de Capital al 27/01/2022

Fecha del reembolso 7/27/2020

Importe del reembolso 25,000.00
Utilidas distribuida gravable 64,688.33
Disminución de CUFIN 30,524.00
ISR a cargo 10,712.57
Saldo final de la CUFIN -
Inicio

ISR | Utilidad distribuida

1. Utilidad distribuida gravable | 78 Fracción I LISR

Importe de la
Valor por acción (-) CUCA por acción
reducción
25,000.00 1.40 1.27

2. Utilidad distribuida adicional | 78 Fracción II LISR

Capital contable Saldo de la CUCA
Fecha de
aprobado para el Actiualizada a la fecha
reembolso
reembolso del reembolso
1/27/2022 120,000 51,960

3. ISR por disminución de capital

Fecha de
Utilidad distribuida CUFIN Actualizado
reembolso
7/27/2020 64,688 30,524.00
(=) Utilidad distribuida por (*) Acciones (=) Utilidad distribuida
acción reembolsadas gravable
0.13 25,000 3,352

Utilidad
Dividendo por la reducción (-) Utilidad distribuida (-) Dividendos netos por el
distribuida
(cuando la CUCA es mayor) gravable reembolso de capital
Adicional
68,040 68,040 3,352 64,688

Factor de ISR a cargo de la Persona

Utilidad gravable Base gravable
piramidación Moral
34,164.33 1.452 49,606.61 14,882
Inicio
Cuenta de Capital de Aportación (CUCA)
Saldo actualizado al 31/12/2021

Fecha del aportación o retiro Saldo anterior de la INPC mes de la INPC mes de aportación o Saldo anterior Aportación Saldo final de la
F.A
capital | cierre del ejercicio CUCA última actualización reembolso | cierre ejercicio actualizado disminución CUCA actualizado

12/31/2013 50,000 83.2923 83.2923 1.0000 50,000 50,000

12/31/2014 50,000 83.2923 86.7638 1.0416 52,080 52,080
12/31/2015 52,080 86.7638 88.6855 1.0221 53,231 53,231
5/15/2016 53,231 88.6855 89.6253 1.0105 53,790 10,000 63,790
12/31/2016 63,790 89.6253 91.6168 1.0222 65,206 65,206
12/31/2017 65,206 91.6168 97.6952 1.0663 69,529 69,529
12/31/2018 69,529 97.6952 102.3030 1.0471 72,804 72,804
12/31/2019 72,804 102.3030 105.3460 1.0297 74,966 74,966
7/27/2020 74,966 105.3460 106.7430 1.0132 75,956 (25,000) 50,956
12/31/2020 50,956 106.7430 108.8560 1.0197 51,960 51,960

Valor nominal de Aportación en

Socio Aportación inicial Aportaciones Disminuciones Total aportado
las acciones acciones
Socio No.1 1.00 25,000 25,000 10,000 (5,000) 30,000
Socio No.2 1.00 25,000 25,000 10,000 (5,000) 30,000
CUFIN Saldo inicial al 31/12/2013 Importe
Inicio
Cuenta de Utilidad Neta (CUFIN)
saldo actualizado al 31/12/2022

INPC mes del Utilidad gravable

Fecha del reembolso de Saldo anterior INPC mes de la Saldo anterior Resultado ISR del No UFIN | Saldo final de la
reembolso de capital | F.A del reembolso de
capital | cierre del ejercicio de la CUFIN última actualización actualizado Fiscal ejercicio deducibles (UFIN negativa) CUFIN actualizado
cierre ejercicio capital
12/31/2013 3,450 83.2923 83.2923 1.0000 3,450 0 0 0 0 0 3,450
12/31/2014 3,450 83.2923 86.7638 1.0416 3,594 5,000 800.00 250.00 3,950 7,544
12/31/2015 7,544 86.7638 88.6855 1.0221 7,711 4,000 640.00 270.00 3,090 10,801
12/31/2016 10,801 88.6855 91.6168 1.0330 11,157 6,000 960.00 320.00 4,720 15,877
5/2/2017 15,877 91.6168 94.8389 1.0351 16,434 16,434
12/31/2017 16,434 94.8389 97.6952 1.0301 16,929 7,000 1,120.00 260.00 5,620 22,549
6/25/2018 22,549 97.6952 98.9941 1.0132 22,847 22,847
12/31/2018 22,847 98.9941 102.3030 1.0334 23,610 3,500 560.00 270.00 2,670 26,280
12/31/2019 26,280 102.3030 105.3460 1.0297 27,061 4,000 640.00 295.00 3,065 30,126
7/27/2020 30,126 105.3460 106.7430 1.0132 30,524 (64,688) 0
12/31/2020 0 106.7430 108.8560 1.0197 0 0 - - 0 0
Inicio
■ CAPTURAR INPC

Tabla INPC base 112.19 (Abril 2021)

EJERCICIO /
ENERO FEBRERO MARZO ABRIL
PERIODO
1969 0.01159484239 0.01163645774 0.01164794302 0.01167951329
1970 0.0121976149 0.01219617989 0.01223206037 0.01224784551
1971 0.01279895758 0.01285205821 0.01290085381 0.01296687474
1972 0.01336154975 0.01340317028 0.01347636627 0.01356104236
1973 0.01424562093 0.01436330748 0.01448960411 0.01471923198
1974 0.01765274421 0.01805172426 0.01819094117 0.01843778919
1975 0.0208158895 0.02093070084 0.02106273752 0.02124069976
1976 0.02331884624 0.02375514178 0.02398763968 0.02415555684
1977 0.03002689153 0.03068994492 0.03122526667 0.0316974427
1978 0.03589248098 0.03640771257 0.03678659726 0.03719562757
1979 0.04223742153 0.04284450426 0.04342575159 0.04381468655
1980 0.05134222229 0.05252911734 0.05360981111 0.05454698293
1981 0.06561511364 0.06722682413 0.06866487223 0.070213437
1982 0.08586553576 0.08923965376 0.09249895005 0.09751204377
1983 0.18035508617 0.1900339592 0.19923204611 0.2118458612
1984 0.31272771793 0.32923231761 0.34330428133 0.35815554998
1985 0.50271144652 0.52359622179 0.5438853996 0.56062106217
1986 0.83409223139 0.87117447744 0.91166671679 0.95926311146
1987 1.7044012928 1.82738639011 1.94815269939 2.11860645973
1988 4.71824593565 5.11178304007 5.37354742559 5.5389407368
1989 6.34902379296 6.43518354251 6.50494489883 6.6022244447
1990 7.77603730173 7.95211985378 8.09230991966 8.21547154939
1991 9.8838798948 10.0564247219 10.1998396438 10.3066875512
1992 11.6577784654 11.7959004351 11.9159477203 12.0221713196
1993 12.9773197639 13.0833453108 13.1595936894 13.2354804035
1994 13.9503749806 14.022124062 14.094224763 14.1632513049
1995 15.3769909443 16.0287073487 16.973617203 18.3261332553
1996 23.3297537613 23.8742620288 24.3998258804 25.0934496172
1997 29.4988860289 29.9945980915 30.3678890737 30.6959718117
1998 34.0039241109 34.5992378439 35.0045333976 35.3320420634
1999 40.4697702805 41.0136428124 41.3946837831 41.7745766092
2000 44.9308301164 45.3293803145 45.580680782 45.8400182716
2001 48.5754762479 48.5433281596 48.8508877817 49.0973086324
2002 50.9004720097 50.8677498491 51.1279484445 51.4072349726
2003 53.5254406753 53.674122455 54.0129304128 54.1051441995
2004 55.7743173495 56.1079447575 56.2980709356 56.3830319526
2005 58.3091603733 58.5034309913 58.7671209768 58.9764151893
2006 60.6036258858 60.6963577275 60.7725118097 60.8616172665
2007 63.016207934 63.1923466277 63.3291131428 63.2912951292
2008 65.3505636801 65.5448342981 66.019890716 66.1701266606
2009 69.4561494075 69.609493682 70.0099501826 70.2549901887
2010 72.5520459762 72.9716705111 73.4897254924 73.2555646409
2011 75.2959913456 75.578460244 75.7234509285 75.717440952
2012 78.3430494621 78.502313841 78.5473886652 78.3009796262
2013 80.8927820182 81.2909429653 81.887433139 81.9415229281
2014 84.5190516257 84.7331570407 84.9652923854 84.8067792536
2015 87.1101027706 87.275377126 87.6307169902 87.403840375
2016 89.3863813931 89.7777811167 89.910000601 89.6252779614
2017 93.6038824449 94.1447803354 94.7224893323 94.8389326282
2018 98.7949996995 99.1713744816 99.4921569806 99.1548470461
2019 103.1080000 103.0790000 103.4760000 103.5310000
2020 106.4470000 106.8890000 106.8380000 105.7550000
2021 110.2100000 110.9070000 111.8240000 112.1900000
2022 110.2100000 110.9070000 111.8240000 112.1900000
 MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

0.01167951329 0.01172113383 0.01176562439 0.01177854468 0.01188905099 0.0120139126 0.01201534761 0.01210576375

0.01227368091 0.01234831191 0.01240858761 0.01246599328 0.01249613372 0.01250043876 0.0125678947 0.01267409597
0.01299414515 0.01305298584 0.01304294075 0.01316205713 0.01320511268 0.01321803297 0.01323955816 0.01330270906
0.01358830759 0.01368876881 0.01374043962 0.01383085575 0.01389400148 0.01390404656 0.0139944627 0.01404182847
0.01487566904 0.01499765545 0.01538228537 0.01562913857 0.0160008482 0.01620608086 0.01640557347 0.01704279146
0.01858274615 0.01876644845 0.01903769686 0.01923862448 0.01945677226 0.01984283201 0.02039394408 0.02055325116
0.02152486846 0.02189083804 0.02206593027 0.0222568128 0.02241898474 0.02253380126 0.02269167334 0.02287681064
0.02432490901 0.02442250021 0.02462916788 0.0248645358 0.02571273168 0.02716083005 0.02838791062 0.02909975961
0.03197586617 0.03236767115 0.03273364591 0.03340530938 0.03399804199 0.03425781029 0.03463238995 0.03511174104
0.03756016213 0.03807682873 0.03872266197 0.0391087269 0.03955506753 0.04003441863 0.04044631378 0.04078932317
0.044388764 0.0448810302 0.04542496203 0.04611241581 0.046677878 0.04749306342 0.04810445118 0.04895551191
0.05543679935 0.05653614828 0.05811484831 0.0593189635 0.05997771704 0.06088618343 0.061942482 0.0635671076
0.07127547043 0.07227148812 0.07354449427 0.07506004857 0.07645648132 0.07815286789 0.07965693692 0.08180109914
0.10299300849 0.1079544314 0.11351720218 0.12625587888 0.13299549962 0.13989011723 0.14696269709 0.16265641639
0.22103390303 0.22940388942 0.24074613338 0.25009060709 0.25778749501 0.26634117851 0.28198323737 0.29404738058
0.37003168586 0.38342337605 0.39599270576 0.40724883861 0.41938043777 0.434033654 0.44892941321 0.46799581549
0.57390224086 0.58827559343 0.60876282367 0.63537685187 0.66075231421 0.68585222312 0.71749512499 0.76634013059
1.01257009871 1.07756664434 1.13133289251 1.22153124327 1.29481166937 1.36882402945 1.46130432434 1.57673462586
2.27832505884 2.4431457328 2.64102152652 2.85687154864 3.0450813948 3.29884463353 3.56051142267 4.0863924586
5.64610868822 5.76129213654 5.85745654316 5.91134334273 5.94513902208 5.99048648308 6.07065434655 6.19731638572
6.69309876915 6.77438463671 6.84214821761 6.90733277575 6.973392795 7.07652501522 7.17585543716 7.41802957873
8.35883767567 8.54293858947 8.69873483373 8.84695044161 8.97306136871 9.10205988765 9.34372310268 9.63821395386
10.4074416711 10.5166475835 10.6095842693 10.6834229773 10.7898503743 10.9153427386 11.1863740968 11.4496798668
12.1014378918 12.1833451922 12.2602724145 12.3355922314 12.4428965245 12.5324935378 12.6366203407 12.8165534814
13.3111374897 13.3857971232 13.4501234404 13.5221121949 13.6222606722 13.677973025 13.7383023563 13.8430548971
14.2316822443 14.302894569 14.3663267699 14.4332866454 14.5359366445 14.6122453041 14.6903608564 14.8192043682
19.092090191 19.6980242687 20.0995883553 20.4329812657 20.8556425301 21.2847621166 21.8096083843 22.5201672712
25.550842303 25.9669017285 26.3360306881 26.6860717149 27.1127514904 27.4511675396 27.8670834484 28.7593364537
30.9761194456 31.2509569123 31.5232110409 31.8035021967 32.199612589 32.4569408231 32.8200420108 33.2798745076
35.6134813638 36.0344204114 36.3818781105 36.7316321038 37.3273763871 37.8622689273 38.5327862256 39.4729743247
42.0258770768 42.3020062048 42.5815797715 42.8212552562 43.2350183928 43.5088512265 43.895776447 44.3355163886
46.0113790737 46.283920241 46.4644662097 46.7197851883 47.061071604 47.3851358259 47.7902878628 48.3076711807
49.2099704636 49.3263637672 49.198201964 49.4896875472 49.9503811498 50.1761353678 50.3651489089 50.4348987851
51.5114292314 51.762586177 51.9111813534 52.1085603013 52.421983565 52.6530360867 53.0788772814 53.3099298031
53.9305596707 53.9751123991 54.0533387013 54.2154899105 54.5382381639 54.7382073867 55.1925416054 55.4298107868
56.2416029426 56.3317445094 56.4793901791 56.8280411816 57.2979170497 57.6947471654 58.1868993977 58.3070881534
58.8282514646 58.7717834717 59.0017998834 59.0722553609 59.3090064873 59.4545799371 59.8824933517 60.2503123885
60.5906745113 60.6429980644 60.8092937134 61.1196086472 61.7366121301 62.0065187754 62.3318573037 62.6924235707
62.9825343603 63.0581703875 63.3260048129 63.5839961936 64.0777025909 64.3274050919 64.7812212556 65.0490556809
66.0986350732 66.3721681034 66.7420593601 67.1274922662 67.5849348148 68.0454856932 68.8189417804 69.2955523632
70.0503584711 70.1793541615 70.3705164496 70.5388843185 70.8927158708 71.1071906331 71.4760457798 71.7718551742
72.7939776525 72.7711832333 72.9291900026 73.1317495003 73.5151101865 73.9689263502 74.5615812489 74.9309544506
75.1592643789 75.1555081435 75.5161067372 75.6355550213 75.8211130477 76.3327123024 77.1583328325 77.7923853597
78.0538193401 78.4136666867 78.8538974698 79.0905402969 79.4391189374 79.84103612 80.3834365046 80.5682432839
81.6688202416 81.619237935 81.5921930404 81.8243283851 82.1323396839 82.5229881603 83.2922651602 83.7700582968
84.5355790612 84.6820722399 84.9149588317 85.2199651421 85.5963399243 86.0696255785 86.7637778713 87.188983713
86.9673658273 87.1131077589 87.2408197608 87.424875293 87.7524190156 88.2039185047 88.6854678767 89.0468177174
89.2256145201 89.3240278863 89.556914478 89.8093334936 90.3577438548 90.906154216 91.6168339443 92.0390347978
94.7254943206 94.9636396418 95.3227357413 95.7937676543 96.0935152353 96.6982691268 97.6951739888 98.2728829858
98.9940801731 99.3764649318 99.9090991045 100.492 100.917 101.44 102.303 103.02
103.2330000 103.2990000 103.6870000 103.6700000 103.9420000 104.5030000 105.3460000 105.9340000
106.1620000 106.7430000 107.4440000 107.8670000 108.1140000 108.7740000 108.8560000 109.2710000
OCT NOV
DIC