Deducci Depreciación de Activo Fijo Deducción de Inversiones

Inicio
ones
Autoriz
Datos
adas0

Resumen
Instrucciones
Edificio
■ Captura en Datos
Mobiliario ▼ Razón social | RFC | Ejercicio Fiscal | Régimen de la persona moral

Automóviles ■ Captura la información de los activos fijos en cada apartado

■ Actualiza la tarifa de INPC
Computo

Maquinaria ■ En Resumen se muestran el cálculo global

INPC
Deducci Datos de identificación y fiscales| Depreciaciones y deducción de inversiones
Inicio
ones
Autoriz
Datos
adas0

Resumen
■ Razón social Industrias microdrédito SAPI de CV SOFOM ENR
Edificio
■ RFC IMC870403UY7

Mobiliario

Automóviles 2023
■ Ejercicio 2022 ■ Régimen Fiscal PM Régimen General
Computo

Maquinaria

INPC
siones

ENR

n General
Deducci
Inicio Industrias microdrédito SAPI de CV SOFOM ENR
ones +
Autoriza ■ Ejercico 2022| Depreciaciones de activo fijo | Deducción de inversiones
Datos
das0 2023
Resumen

Edificio 1 Depreciaciones de activo fijo 29,500.00

2 Deducción de inversiones
Mobiliario

Automóviles
Edificio Mobiliario Automóviles Cómputo
Computo
■ Depreciación del ejercicio 13,000.00 13,000.00 2,500.00 -
■ Deducción de la inversión - - - -
Maquinaria ■ Adquisición de Activo Fijo - - - -
■ Bajas de Activo Fijo - - - -
INPC
 +

Maquinaria Suma
1,000.00 29,500.00
- -
- -
- -
 Régimen Régimen General

Tasa Meses de Tasa Meses de uso Tasa aplicable

Meses de uso
RG uso RG RC RC
Edificio 10% 120 20% 60 10% 60
Mobiliario 10% 120 20% 60 10% 60
Automóviles 25% 48 25% 48 25% 48
INPC Cómputo 30% 40 50% 24 30% 24
Maquinaria 10% 120 20% 60 10% 60
Deducci
Inicio
ones
Autoriza Edificio | Depreciación | Deducción de Inversiones |
Datos
das0
■ Ejercicio de cálculo 2023 Edificio Importe
Resumen ■ Tasa de depreciación 10% Depreciación del ejercicio 13,000.00
■ Meses totales de uso 120 Deducción de la inversión -
Edificio ■ Ultimo dia del ejercicio 31/12/2023
■ Ejercicio anterior 31/12/2022
Mobiliario

Automóviles

Computo Inversiones Depreciaciones

Saldos al Saldos al Dep. acum.
Maquinaria Activo fijo Fecha adquisición Importe de alta Importe de baja Fecha de baja % Dep.
07/10/Shabbat 19/10/Sunday 07/10/Shabbat
INPC 1/1/2020 10,000.00 10,000.00 10% 2,916.67
1/1/2020 10,000.00 10,000.00 10% 2,916.67
1/1/2020 10,000.00 10,000.00 10% 2,916.67
1/1/2020 10,000.00 10,000.00 10% 2,916.67
1/1/2020 10,000.00 10,000.00 10% 2,916.67
1/1/2020 10,000.00 10,000.00 10% 2,916.67
1/1/2020 10,000.00 10,000.00 10% 2,916.67
1/1/2020 10,000.00 10,000.00 10% 2,916.67
1/1/2020 10,000.00 10,000.00 10% 2,916.67
1/1/2020 10,000.00 10,000.00 10% 2,916.67
1/1/2020 10,000.00 10,000.00 10% 2,916.67
1/1/2020 10,000.00 10,000.00 10% 2,916.67
1/1/2020 10,000.00 10,000.00 10% 2,916.67

130,000.00 130,000.00 37,916.67

Depreciaciones | Deducciones
INPC mitad del INPC mes Factor de Depreciación
Meses de Importe Importe Acumulada periodo adquisición actualización actualizada
uso incremento cancelación 19/10/Sunday
12 1,000.00 3,916.67 106.4470
12 1,000.00 3,916.67 106.4470
12 1,000.00 3,916.67 106.4470
12 1,000.00 3,916.67 106.4470
12 1,000.00 3,916.67 106.4470
12 1,000.00 3,916.67 106.4470
12 1,000.00 3,916.67 106.4470
12 1,000.00 3,916.67 106.4470
12 1,000.00 3,916.67 106.4470
12 1,000.00 3,916.67 106.4470
12 1,000.00 3,916.67 106.4470
12 1,000.00 3,916.67 106.4470
12 1,000.00 3,916.67 106.4470

13,000.00 50,916.67
Deducci
Inicio
ones
Autoriza Mobiliario | Depreciación | Deducción de Inversiones |
Datos
das0
■ Ejercicio de cálculo 2023 Mobiliario Importe
Resumen ■ Tasa de depreciación 10% Depreciación del ejercicio 13,000.00
■ Meses totales de uso 60 Deducción de la inversión -
Edificio ■ Ultimo dia del ejercicio 31/12/2023
■ Ejercicio anterior 31/12/2022
Mobiliario

Automóviles

Computo Inversiones
Saldos al
Maquinaria Activo fijo Fecha adquisición Importe de alta
07/10/Shabbat
INPC 1/1/2020 10,000.00
1/1/2020 10,000.00
1/1/2020 10,000.00
1/1/2020 10,000.00
1/1/2020 10,000.00
1/1/2020 10,000.00
1/1/2020 10,000.00
1/1/2020 10,000.00
1/1/2020 10,000.00
1/1/2020 10,000.00
1/1/2020 10,000.00
1/1/2020 10,000.00
1/1/2020 10,000.00

130,000.00
 Depreciaciones | Deducciones
Saldos al Dep. acum. Meses de Importe Importe Acumulada
Importe de baja Fecha de baja % Dep.
19/10/Sunday 07/10/Shabbat uso incremento cancelación 19/10/Sunday
10,000.00 10% 2,916.67 12 1,000.00 3,916.67
10,000.00 10% 2,916.67 12 1,000.00 3,916.67
10,000.00 10% 2,916.67 12 1,000.00 3,916.67
10,000.00 10% 2,916.67 12 1,000.00 3,916.67
10,000.00 10% 2,916.67 12 1,000.00 3,916.67
10,000.00 10% 2,916.67 12 1,000.00 3,916.67
10,000.00 10% 2,916.67 12 1,000.00 3,916.67
10,000.00 10% 2,916.67 12 1,000.00 3,916.67
10,000.00 10% 2,916.67 12 1,000.00 3,916.67
10,000.00 10% 2,916.67 12 1,000.00 3,916.67
10,000.00 10% 2,916.67 12 1,000.00 3,916.67
10,000.00 10% 2,916.67 12 1,000.00 3,916.67
10,000.00 10% 2,916.67 12 1,000.00 3,916.67

130,000.00 37,916.67 13,000.00 50,916.67

INPC mitad del INPC mes Factor de Depreciación
periodo adquisición actualización actualizada

106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
Deducci
Inicio
ones
Autoriza Automóviles | Depreciación | Deducción de Inversiones |
Datos
das0
■ Ejercicio de cálculo 2023 Automóviles Importe
Resumen ■ Tasa de depreciación 25% Depreciación del ejercicio 2,500.00
■ Meses totales de uso 48 Deducción de la inversión -
Edificio ■ Ultimo dia del ejercicio 31/12/2023
■ Ejercicio anterior 31/12/2022
Mobiliario

Automóviles

Computo Inversiones
Saldos al
Maquinaria Activo fijo Fecha adquisición Importe de alta
07/10/Shabbat
INPC 1/1/2020 10,000.00
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020

10,000.00
 Depreciaciones | Deducciones
Saldos al Dep. acum. Meses de Importe Importe Acumulada
Importe de baja Fecha de baja % Dep.
19/10/Sunday 07/10/Shabbat uso incremento cancelación 19/10/Sunday
10,000.00 25% 7,291.67 12 2,500.00 9,791.67
25% 12
25% 12
25% 12
25% 12
25% 12
25% 12
25% 12
25% 12
25% 12
25% 12
25% 12
25% 12

10,000.00 7,291.67 2,500.00 9,791.67

INPC mitad del INPC mes Factor de Depreciación
periodo adquisición actualización actualizada

106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
Deducci
Inicio
ones
Autoriza Computo| Depreciación | Deducción de Inversiones |
Datos
das0
■ Ejercicio de cálculo 2023 Cómputo Importe
Resumen ■ Tasa de depreciación 30% Depreciación del ejercicio -
■ Meses totales de uso 24 Deducción de la inversión -
Edificio ■ Ultimo dia del ejercicio 31/12/2023
■ Ejercicio anterior 31/12/2022
Mobiliario

Automóviles

Computo Inversiones
Saldos al
Maquinaria Activo fijo Fecha adquisición Importe de alta
07/10/Shabbat
INPC 1/1/2020 10,000.00
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020

10,000.00
 Depreciaciones | Deducciones
Saldos al Dep. acum. Meses de Importe Importe Acumulada
Importe de baja Fecha de baja % Dep.
19/10/Sunday 07/10/Shabbat uso incremento cancelación 19/10/Sunday
10,000.00 30% 8,750.00 0 8,750.00
30% 0
30% 0
30% 0
30% 0
30% 0
30% 0
30% 0
30% 0
30% 0
30% 0
30% 0
30% 0

10,000.00 8,750.00 8,750.00

INPC mitad del INPC mes Factor de Depreciación
periodo adquisición actualización actualizada

106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
Deducci
Inicio
ones
Autoriza Maquinaria| Depreciación | Deducción de Inversiones |
Datos
das0
■ Ejercicio de cálculo 2023 Maquinaria Importe
Resumen ■ Tasa de depreciación 10% Depreciación del ejercicio 1,000.00
■ Meses totales de uso 60 Deducción de la inversión -
Edificio ■ Ultimo dia del ejercicio 31/12/2023
■ Ejercicio anterior 31/12/2022
Mobiliario

Automóviles

Computo Inversiones
Saldos al
Maquinaria Activo fijo Fecha adquisición Importe de alta
07/10/Shabbat
INPC 1/1/2020 10,000.00
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020
1/1/2020

10,000.00
 Depreciaciones | Deducciones
Saldos al Dep. acum. Meses de Importe Importe Acumulada
Importe de baja Fecha de baja % Dep.
19/10/Sunday 07/10/Shabbat uso incremento cancelación 19/10/Sunday
10,000.00 10% 3,916.67 12 1,000.00 4,916.67
10% 12
10% 12
10% 12
10% 12
10% 12
10% 12
10% 12
10% 12
10% 12
10% 12
10% 12
10% 12

10,000.00 3,916.67 1,000.00 4,916.67

INPC mitad del INPC mes Factor de Depreciación
periodo adquisición actualización actualizada

106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
106.4470
Deducci
Inicio
ones
Autoriza
Datos
das0

Resumen
Tabla INPC ba
EJERCICIO / PERIODO ENERO FEBRERO MARZO ABRIL
Edificio
1969 0.011594842385 0.011636457742 0.011647943021 0.011679513291
Mobiliario 1970 0.012197614897 0.012196179885 0.012232060373 0.012247845508
1971 0.012798957579 0.012852058214 0.012900853813 0.012966874739
Automóviles 1972 0.013361549746 0.013403170284 0.013476366272 0.013561042358
1973 0.014245620934 0.014363307483 0.014489604107 0.014719231978
Computo
1974 0.017652744212 0.018051724256 0.018190941171 0.01843778919
Maquinaria 1975 0.020815889498 0.020930700843 0.021062737517 0.021240699763
1976 0.023318846238 0.023755141782 0.023987639677 0.024155556839
INPC
1977 0.030026891525 0.030689944916 0.031225266669 0.031697442702
1978 0.035892480983 0.036407712565 0.036786597256 0.037195627566
1979 0.042237421534 0.042844504263 0.043425751591 0.04381468655
1980 0.05134222229 0.052529117335 0.053609811109 0.054546982932
1981 0.065615113637 0.067226824129 0.068664872229 0.070213436999
1982 0.085865535762 0.089239653758 0.092498950049 0.09751204377
1983 0.180355086174 0.190033959196 0.199232046112 0.211845861202
1984 0.312727717932 0.329232317611 0.343304281334 0.358155549984
1985 0.502711446516 0.523596221785 0.543885399603 0.560621062166
1986 0.834092231385 0.871174477438 0.911666716794 0.959263111458
1987 1.704401292796 1.827386390111 1.948152699385 2.118606459727
1988 4.71824593565 5.111783040072 5.373547425586 5.538940736801
1989 6.349023792963 6.435183542509 6.504944898829 6.602224444704
1990 7.776037301728 7.952119853776 8.09230991966 8.215471549391
1991 9.883879894801 10.05642472191 10.19983964379 10.3066875512
1992 11.65777846539 11.79590043507 11.91594772029 12.02217131964
1993 12.97731976387 13.0833453108 13.15959368943 13.23548040351
1994 13.95037498057 14.02212406204 14.09422476298 14.16325130493
1995 15.3769909443 16.02870734871 16.97361720295 18.32613325531
1996 23.32975376129 23.87426202876 24.39982588035 25.0934496172
1997 29.49888602886 29.99459809151 30.36788907366 30.69597181173
1998 34.00392411086 34.59923784385 35.0045333976 35.3320420634
1999 40.46977028054 41.01364281236 41.39468378307 41.77457660924
2000 44.93083011638 45.32938031452 45.58068078204 45.84001827164
2001 48.57547624793 48.54332815957 48.85088778172 49.09730863238
2002 50.90047200972 50.86774984908 51.1279484445 51.40723497256
2003 53.52544067532 53.67412245497 54.01293041279 54.10514419947
2004 55.77431734945 56.10794475745 56.29807093562 56.38303195256
2005 58.3091603733 58.50343099132 58.76712097683 58.97641518931
2006 60.6036258858 60.69635772746 60.77251180972 60.86161726652
2007 63.01620793404 63.19234662771 63.32911314279 63.29129512915
2008 65.3505636801 65.54483429812 66.01989071604 66.17012666063
2009 69.45614940747 69.60949368196 70.00995018256 70.25499018875
2010 72.55204597615 72.97167051106 73.48972549243 73.25556464085
2011 75.29599134563 75.57846024401 75.72345092854 75.71744095198
2012 78.34304946211 78.50231384098 78.54738866518 78.30097962618
2013 80.89278201815 81.29094296532 81.88743313901 81.94152292806
2014 84.5190516257 84.73315704069 84.96529238536 84.80677925356
2015 87.1101027706 87.27537712603 87.6307169902 87.40384037502
2016 89.38638139311 89.77778111665 89.910000601 89.62527796142
2017 93.60388244486 94.14478033536 94.72248933229 94.83893262816
2018 98.7949996995 99.17137448164 99.49215698059 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
 Capturar 2023

Tabla INPC base

MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE
0.011679513291 0.011721133829 0.01176562439 0.011778544681 0.011889050989 0.012013912601 0.012015347613
0.01227368091 0.012348311911 0.012408587608 0.012465993281 0.01249613372 0.012500438756 0.012567894695
0.012994145154 0.013052985838 0.013042940752 0.013162057134 0.013205112683 0.013218032974 0.013239558159
0.013588307592 0.013688768814 0.013740439618 0.013830855754 0.013894001475 0.013904046562 0.013994462698
0.01487566904 0.014997655447 0.015382285368 0.015629138567 0.016000848196 0.016206080857 0.01640557347
0.018582746154 0.01876644845 0.019037696858 0.019238624482 0.019456772255 0.019842832008 0.020393944077
0.021524868463 0.021890838043 0.022065930265 0.022256812804 0.022418984735 0.022533801261 0.022691673336
0.024324909012 0.024422500209 0.024629167883 0.024864535803 0.025712731682 0.027160830049 0.02838791062
0.031975866171 0.032367671153 0.032733645914 0.033405309378 0.033998041985 0.034257810294 0.034632389948
0.037560162134 0.038076828728 0.038722661971 0.039108726904 0.039555067534 0.040034418628 0.040446313782
0.044388763996 0.044881030201 0.045424962028 0.046112415808 0.046677878001 0.047493063417 0.048104451184
0.055436799349 0.056536148283 0.058114848311 0.059318963504 0.059977717038 0.060886183434 0.061942481999
0.071275470432 0.072271488121 0.073544494265 0.075060048571 0.076456481315 0.078152867893 0.079656936921
0.102993008487 0.107954431404 0.113517202184 0.126255878884 0.132995499623 0.139890117231 0.146962697087
0.221033903032 0.229403889422 0.240746133379 0.250090607091 0.257787495005 0.266341178511 0.281983237368
0.370031685863 0.383423376048 0.395992705756 0.407248838613 0.419380437765 0.434033653997 0.448929413209
0.573902240863 0.588275593432 0.60876282367 0.635376851866 0.660752314214 0.685852223117 0.717495124989
1.012570098709 1.077566644336 1.131332892509 1.221531243274 1.294811669373 1.368824029453 1.461304324342
2.278325058842 2.443145732803 2.641021526516 2.856871548641 3.045081394803 3.298844633532 3.560511422667
5.646108688216 5.761292136539 5.857456543164 5.91134334273 5.945139022079 5.990486483082 6.070654346548
6.69309876915 6.77438463671 6.842148217605 6.907332775747 6.973392795002 7.076525015223 7.175855437159
8.358837675672 8.542938589472 8.698734833726 8.846950441605 8.973061368705 9.102059887647 9.343723102676
10.40744167111 10.51664758348 10.60958426926 10.68342297731 10.78985037431 10.91534273858 11.18637409679
12.10143789177 12.18334519219 12.26027241452 12.3355922314 12.44289652453 12.53249353779 12.63662034069
13.31113748973 13.38579712324 13.45012344042 13.52211219486 13.62226067223 13.67797302502 13.73830235634
14.23168224425 14.30289456897 14.36632676987 14.43328664544 14.53593664455 14.61224530406 14.69036085645
19.09209019099 19.69802426869 20.09958835529 20.43298126571 20.85564253013 21.28476211662 21.80960838435
25.55084230296 25.96690172855 26.33603068806 26.68607171493 27.1127514904 27.45116753962 27.86708344843
30.9761194456 31.25095691231 31.52321104086 31.80350219669 32.19961258899 32.45694082308 32.82004201084
35.61348136376 36.03442041138 36.38187811046 36.73163210378 37.32737638709 37.86226892726 38.53278622559
42.02587707675 42.30200620476 42.58157977155 42.82125525624 43.23501839276 43.50885122652 43.89577644702
46.01137907373 46.28392024101 46.46446620972 46.71978518828 47.06107160402 47.38513582585 47.79028786283
49.20997046363 49.32636376719 49.19820196403 49.48968754719 49.95038114977 50.17613536775 50.36514890887
51.5114292314 51.76258617696 51.91118135336 52.10856030126 52.42198356499 52.65303608669 53.07887728137
53.93055967075 53.97511239915 54.05333870133 54.2154899105 54.5382381639 54.73820738671 55.19254160537
56.24160294265 56.33174450941 56.4793901791 56.82804118156 57.29791704966 57.6947471654 58.1868993977
58.82825146464 58.77178347167 59.0017998834 59.07225536086 59.30900648735 59.45457993711 59.88249335173
60.59067451126 60.64299806438 60.8092937134 61.11960864724 61.73661213006 62.00651877535 62.33185730365
62.98253436026 63.05817038754 63.3260048129 63.58399619363 64.07770259088 64.3274050919 64.78122125558
66.09863507321 66.37216810337 66.74205936007 67.12749226621 67.58493481476 68.0454856932 68.81894178039
70.05035847111 70.17935416147 70.3705164496 70.53888431854 70.89271587082 71.10719063311 71.47604577984
72.79397765245 72.77118323327 72.92919000259 73.13174950031 73.51511018652 73.9689263502 74.56158124889
75.15926437887 75.15550814352 75.51610673718 75.63555502134 75.82111304766 76.33271230242 77.1583328325
78.05381934011 78.4136666867 78.8538974698 79.09054029689 79.43911893744 79.84103611996 80.3834365046
 81.6688202416 81.61923793497 81.59219304045 81.82432838512 82.13233968388 82.52298816035 83.29226516017
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