CONTPAQi® pone a tu disposición esta cédula para que puedas revisar distintos escena

Los cambios en la Guía de llenado del CFDI de Nóminas publicados el 14 de octubre de

el Procedimiento para el registro del ajuste al subsidio para el empleo cuando se realizan

Consulta aquí los cambios

http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/GuiaN%C3%B3min

De acuerdo con la Guía de llenado, estos cambios entrán en vigor a partir del 1 de enero

Para conocer mayor detalle sobre los cambios, CONTPAQi® preparó el caso práctico: A

Caso Práctico

https://conocimiento.blob.core.windows.net/conocimiento/2019/Contables/Nominas/Cas

Autores

Esta cédula fue elaborada por:

María Susana Hernández Valenzuela

Kenia Espinoza Rivera
Benito Barragán Rangel
José Luis Aldana Díaz
Jorge Enrique Benitez Barba
as revisar distintos escenarios de la aplicación del ajuste al subsidio causado al mes.

icados el 14 de octubre de 2019 incluyen dentro del Apéndice 7

empleo cuando se realizan pagos por períodos menores a un mes.

entos/GuiaN%C3%B3mina11102019.p

gor a partir del 1 de enero del 2020.

preparó el caso práctico: Ajuste del Subsidio para el empleo Causado

9/Contables/Nominas/CasosPracticos/CP_AjusteSubsidio/index.html#
usado al mes.
Análisis de Guía de Llenado de Nómina Actualización 14/10/2019

Acumulados Objetivo
Cve SAT Tipo Concepto Concepto Quin1 Quin2 Diferencia
Periodo mensual
Dias Trabajados 7.00 7.00
Salario Diario 180.00 180.00
Ingreso Ordinario 1,260.00 1,260.00
Varias Percepción Ingreso ExtraOrdinario
Varias Percepción Ingreso Gravado Acumulable 1,260.00 1,260.00 2,520.00 2,520.00
ISR de Tarifa 67.85 67.85 135.71 135.36 0.34
Nodo Subsidio Causado 200.74 200.74 401.48 406.83 -5.35
Nodo Subsidio Causado de menos 0.00 0.00
002 Deducción ISR a Retener 0.00 0.00 0.00 0.00 0.00
002 Otros Pagos Sub a Entregar 132.89 132.89 265.77 271.47 -5.70
002 Otros Pagos Subsidio entregado de menos 0.00 0.00
New 107 Deducción Ajuste al Subsidio Causado 0.00 0.00
002 Deducción ISR por ajuste mensual 0.00 0.00
New 007 Otros Pagos ISR ajustado por subsidio 0.00 0.00
071 Deducción Ajuste en Subsidio para el empleo 0.00 0.00
New 008 Otros Pagos Subsidio efectivamente entregado que no correspondía 0.00 0.00
001 Otros Pagos Reintegro de ISR retenido en exceso 0.00 0.00
Total Percepciones 1,392.89 1,392.89
Deducciones 0.00 0.00
Ingreso Neto 1,392.89 1,392.89 2,785.77

Ajustar Subs Causado de menos No 0.00

Ajustar ISR Retenido de mas No 0.00
Ajustar Subs Entregado de meno No 0.00
Analisis de Guia de Llenado de Nomina Actualización 14/10/2019

Acumulado Objetivo
Cve SAT Tipo Concepto Concepto Sem 1 Sem 2 Sem 3 Sem 4 Diferencia
s Periodo mensual
Dias Trabajados 7.00 7.00 7.00 7.00
Salario Diario 130.00 130.00 130.00 130.00
Ingreso Ordinario 910.00 910.00 910.00 910.00
Varias Percepción Ingreso ExtraOrdinario 4,000.00
Varias Percepción Ingreso Gravado Acumulable
ISR de Tarifa
GENERACION
910.00
52.27
910.00
52.27
4,910.00
750.94
910.00
52.27
7,640.00
907.76
7,640.00
585.33 322.43
Nodo
Nodo
Subsidio Causado
DE CONOCIMIENTO
Subsidio Causado de menos
88.07 88.07 0.00 0.00
0.00
176.13
0.00
0.00 176.13

CONTPAQI
002 Deducción ISR a Retener 0.00 0.00 750.94 52.27 803.21 585.33 217.88
002 Otros Pagos Sub a Entregar 35.79 35.79 0.00 0.00 71.59 0.00 71.59
002 Otros Pagos Subsidio entregado de menos 0.00 0.00
New 107 Deducción Ajuste al Subsidio Causado 176.13 176.13
002 Deducción ISR por ajuste mensual 104.55 104.55
New 007 Otros Pagos ISR ajustado por subsidio 104.55 104.55
071 Deducción Ajuste enefectivamente
Subsidio para el empleo 71.59 71.59
Subsidio
New 008 Otros Pagos entregado que no correspondía 71.59 71.59
001 Otros Pagos Reintegro de ISR retenido en exceso 0.00 0.00
Total Percepciones 945.79 945.79 4,910.00 1,086.13
Total Deducciones 0.00 0.00 750.94 404.54
Ingreso Neto 945.79 945.79 4,159.06 681.59 6,732.24

Ajustar Subs Causado de menos No 0.00

Ajustar ISR Retenido de mas No 0.00
Ajustar Subs Entregado de menos No 0.00
Analisis de Guia de Llenado de Nomina Actualización 14/10/2019

Acumulado Objetivo
Cve SAT Tipo Concepto Concepto Sem 1 Sem 2 Sem 3 Sem 4 Sem 5 Diferencia
s Periodo mensual
Dias Trabajados 7.00 7.00 7.00 7.00 7.00
Salario Diario 130.00 130.00 130.00 130.00 130.00

GENERACION
Ingreso Ordinario 910.00 910.00 910.00 910.00 910.00
Varias Percepción Ingreso ExtraOrdinario 4,000.00
Varias Percepción Ingreso Gravado Acumulable 910.00 910.00 910.00 4,910.00 910.00 8,550.00 8,550.00
ISR de Tarifa DE CONOCIMIENTO
52.27 52.27 52.27 750.94 52.27 960.03 684.34 275.69
Nodo Subsidio Causado 88.07 88.07 88.07 0.00 0.00 264.20 0.00 264.20
Nodo Subsidio Causado de menos CONTPAQI 0.00 0.00
002 Deducción ISR a Retener 0.00 0.00 0.00 750.94 52.27 803.21 684.34 118.87
002 Otros Pagos Sub a Entregar 35.79 35.79 35.79 0.00 0.00 107.38 0.00 107.38
002 Otros Pagos Subsidio entregado de menos 0.00 0.00
New 107 Deducción Ajuste al Subsidio Causado 264.20 264.20
002 Deducción ISR por ajuste mensual 156.82 156.82
New 007 Otros Pagos ISR ajustado por subsidio 156.82 156.82
071 Deducción Ajuste enefectivamente
Subsidio para el empleo 107.38 107.38
Subsidio
New 008 Otros Pagos entregado que no correspondía 107.38 107.38
001 Otros Pagos Reintegro de ISR retenido en exceso 0.00 0.00
Total Percepciones 945.79 945.79 945.79 4,910.00 1,174.20
Total Deducciones 0.00 0.00 0.00 750.94 580.67
Ingreso Neto 945.79 945.79 945.79 4,159.06 593.53 7,589.97

Ajustar Subs Causado de menos No 0.00

Ajustar ISR Retenido de mas No 0.00
Ajustar Subs Entregado de meno No 0.00
Cálculo semanal detallado anual
SalarioMinimo 123.22
Ajustar Subs Causado de menos Si 1.00 Mes 1
Ajustar ISR Retenido de mas Si 1.00 Semanas 5
Ajustar Subs Entregado de menos Si 1.00

No. Periodo Fecha Pago Mes Pago Fin de Mes Dias Pagados Sal Diario

1.00 03/01/19 1.00 no 7.00 130.00

2.00 10/01/19 1.00 no 7.00 130.00
3.00 17/01/19 1.00 no 7.00 130.00
4.00 24/01/19 1.00 no 7.00 130.00
5.00 31/01/19 1.00 Si 7.00 130.00
6.00 07/02/19 2.00 no 7.00 130.00
7.00 14/02/19 2.00 no 7.00 130.00
8.00 21/02/19 2.00 no 7.00 130.00
9.00 28/02/19 2.00 Si 7.00 130.00
10.00 07/03/19 3.00 no 7.00 130.00
11.00 14/03/19 3.00 no 7.00 130.00
12.00 21/03/19 3.00 no 7.00 130.00
13.00 28/03/19 3.00 Si 7.00 130.00
14.00 04/04/19 4.00 no 7.00 130.00
15.00 11/04/19 4.00 no 7.00 130.00
16.00 18/04/19 4.00 no 7.00 130.00
17.00 25/04/19 4.00 Si 7.00 130.00
18.00 02/05/19 5.00 no 7.00 130.00
19.00 09/05/19 5.00 no 7.00 130.00
20.00 16/05/19 5.00 no 7.00 130.00
21.00 23/05/19 5.00 no 7.00 130.00
22.00 30/05/19 5.00 Si 7.00 130.00
23.00 06/06/19 6.00 no 7.00 130.00
24.00 13/06/19 6.00 no 7.00 130.00
25.00 20/06/19 6.00 no 7.00 130.00
26.00 27/06/19 6.00 Si 7.00 130.00
27.00 04/07/19 7.00 no 7.00 130.00
28.00 11/07/19 7.00 no 7.00 130.00
29.00 18/07/19 7.00 no 7.00 130.00
30.00 25/07/19 7.00 Si 7.00 130.00
31.00 01/08/19 8.00 no 7.00 130.00
32.00 08/08/19 8.00 no 7.00 130.00
33.00 15/08/19 8.00 no 7.00 130.00
34.00 22/08/19 8.00 no 7.00 130.00
35.00 29/08/19 8.00 Si 7.00 130.00
36.00 05/09/19 9.00 no 7.00 130.00
37.00 12/09/19 9.00 no 7.00 130.00
38.00 19/09/19 9.00 no 7.00 130.00
39.00 26/09/19 9.00 Si 7.00 130.00
40.00 03/10/19 10.00 no 7.00 130.00
41.00 10/10/19 10.00 no 7.00 130.00
42.00 17/10/19 10.00 no 7.00 130.00
43.00 24/10/19 10.00 no 7.00 130.00
44.00 31/10/19 10.00 Si 7.00 130.00
45.00 07/11/19 11.00 no 7.00 130.00
46.00 14/11/19 11.00 no 7.00 130.00
47.00 21/11/19 11.00 no 7.00 130.00
48.00 28/11/19 11.00 Si 7.00 130.00
49.00 05/12/19 12.00 no 7.00 130.00
50.00 12/12/19 12.00 no 7.00 130.00
51.00 19/12/19 12.00 no 7.00 130.00
52.00 26/12/19 12.00 Si 7.00 130.00
53.00 02/01/20 no 7.00 130.00
 Total Mes 8,550.00 960.03 352.27
Total Anual 55,320.00 4,115.51 4,403.32
Conceptos en CONTPAQi ® Nóminas D041

Claves agrupadoras del SAT

Ingreso
Ingreso Ingreso Subsidio Subs Causado
Ingreso Extra Gravable ISR Directo
Ordinario Acum Mes Causado Acum Mes
Sem

910.00 910.00 910.00 52.27 88.07 88.07

910.00 910.00 1,820.00 52.27 88.07 176.13
910.00 4,000.00 4,910.00 6,730.00 750.94 0.00 176.13
910.00 910.00 7,640.00 52.27 88.07 264.20
910.00 910.00 8,550.00 52.27 88.07 352.27
910.00 910.00 910.00 52.27 88.07 88.07
910.00 4,000.00 4,910.00 5,820.00 750.94 0.00 88.07
910.00 910.00 6,730.00 52.27 88.07 176.13
910.00 910.00 7,640.00 52.27 88.07 264.20
910.00 910.00 910.00 52.27 88.07 88.07
910.00 910.00 1,820.00 52.27 88.07 176.13
910.00 910.00 2,730.00 52.27 88.07 264.20
910.00 910.00 3,640.00 52.27 88.07 352.27
910.00 910.00 910.00 52.27 88.07 88.07
910.00 910.00 1,820.00 52.27 88.07 176.13
910.00 910.00 2,730.00 52.27 88.07 264.20
910.00 910.00 3,640.00 52.27 88.07 352.27
910.00 910.00 910.00 52.27 88.07 88.07
910.00 910.00 1,820.00 52.27 88.07 176.13
910.00 910.00 2,730.00 52.27 88.07 264.20
910.00 910.00 3,640.00 52.27 88.07 352.27
910.00 910.00 4,550.00 52.27 88.07 440.33
910.00 910.00 910.00 52.27 88.07 88.07
910.00 910.00 1,820.00 52.27 88.07 176.13
910.00 910.00 2,730.00 52.27 88.07 264.20
910.00 910.00 3,640.00 52.27 88.07 352.27
910.00 910.00 910.00 52.27 88.07 88.07
910.00 910.00 1,820.00 52.27 88.07 176.13
910.00 910.00 2,730.00 52.27 88.07 264.20
910.00 910.00 3,640.00 52.27 88.07 352.27
910.00 910.00 910.00 52.27 88.07 88.07
910.00 910.00 1,820.00 52.27 88.07 176.13
910.00 910.00 2,730.00 52.27 88.07 264.20
910.00 910.00 3,640.00 52.27 88.07 352.27
910.00 910.00 4,550.00 52.27 88.07 440.33
910.00 910.00 910.00 52.27 88.07 88.07
910.00 910.00 1,820.00 52.27 88.07 176.13
910.00 910.00 2,730.00 52.27 88.07 264.20
910.00 910.00 3,640.00 52.27 88.07 352.27
910.00 910.00 910.00 52.27 88.07 88.07
910.00 910.00 1,820.00 52.27 88.07 176.13
910.00 910.00 2,730.00 52.27 88.07 264.20
910.00 910.00 3,640.00 52.27 88.07 352.27
910.00 910.00 4,550.00 52.27 88.07 440.33
910.00 910.00 910.00 52.27 88.07 88.07
910.00 910.00 1,820.00 52.27 88.07 176.13
910.00 910.00 2,730.00 52.27 88.07 264.20
910.00 910.00 3,640.00 52.27 88.07 352.27
910.00 910.00 910.00 52.27 88.07 88.07
910.00 910.00 1,820.00 52.27 88.07 176.13
910.00 910.00 2,730.00 52.27 88.07 264.20
910.00 910.00 3,640.00 52.27 88.07 352.27
910.00 910.00 910.00 52.27 88.07
 264.20 803.21 107.38 107.38 684.34 0.00
3,968.88 1,757.35 1,610.73 1,610.73 3,514.84 3,739.91
D032 D045 D035
OP 002
Nodo D002 subisidio
entregado

Subsidio ISR del Sub a Entregar ISR Directo Subsidio

Sub a Entregar
Causado Def Periodo Def Mes Caus Mes

88.07 0.00 35.79 35.79 0.00 0.00

88.07 0.00 35.79 35.79 0.00 0.00
0.00 750.94 0.00 0.00 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
0.00 52.27 0.00 0.00 684.34 0.00
88.07 0.00 35.79 35.79 0.00 0.00
0.00 750.94 0.00 0.00 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
0.00 52.27 0.00 0.00 585.33 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 207.04 382.46
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 207.04 382.46
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
1.96 50.31 0.00 0.00 265.28 354.23
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 207.04 382.46
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 207.04 382.46
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
1.96 50.31 0.00 0.00 265.28 354.23
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 207.04 382.46
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
1.96 50.31 0.00 0.00 265.28 354.23
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 207.04 382.46
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 0.00 0.00
88.07 0.00 35.79 35.79 207.04 382.46
52.27 0.00 0.00 0.00 0.00
 684.34 0.00 264.20 0.00 156.82 156.82 275.69
1,269.67 1,494.75 440.33 211.36 261.36 261.36 749.04
D107 D032 D104 D105 D106

New D107 Nodo D002 New OP007 OP001

Ajuste Subs Ajuste Sub Reintegro de

ISR a Retener Sub a ISR Por ISR ajustado
Causado de Causado de ISR retenido
Mes Entregar Mes Ajuste por subsidio
mas menos de mas

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
684.34 0.00 264.20 0.00 156.82 156.82 275.69
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
585.33 0.00 176.13 0.00 104.55 104.55 322.43
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 175.42 0.00 30.19 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 175.42 0.00 30.19 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 88.95 0.00 0.00 0.00 0.00 50.31
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 175.42 0.00 30.19 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 175.42 0.00 30.19 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 88.95 0.00 0.00 0.00 0.00 50.31
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 175.42 0.00 30.19 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 88.95 0.00 0.00 0.00 0.00 50.31
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 175.42 0.00 30.19 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 175.42 0.00 30.19 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
 107.38 107.38 0.00 7,865.66
341.66 178.97 225.68 55,545.07
D071 D075 D035

D071 New OP008 OP002

Subsidio
Ajuste en Subsidio efectivamente Subs Entregado
Neto
Entregado de mas entregado que no de menos
correspondía
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 4,159.06
0.00 0.00 0.00 945.79
107.38 107.38 0.00 869.22
0.00 0.00 0.00 945.79
0.00 0.00 0.00 4,159.06
0.00 0.00 0.00 945.79
71.59 71.59 0.00 1,004.02
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 32.24 978.03
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 32.24 978.03
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
54.23 0.00 0.00 855.77
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 32.24 978.03
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 32.24 978.03
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
 0.00 0.00 0.00 945.79
54.23 0.00 0.00 855.77
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 32.24 978.03
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
54.23 0.00 0.00 855.77
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 32.24 978.03
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 0.00 945.79
0.00 0.00 32.24 978.03
0.00 0.00 0.00 857.73
Procedimiento del Cálculo Anual

Tipo concepto Clave SAT Conceptos

Percepción Varias Ingreso gravado acumulable
ISR Tarifa
Nodo Subsidio Causado
Nodo Ajuste Sub Causado de menos
Deducción 107 Ajuste Subs Causado de mas
Total Subsidio Causado
ISR Determinado Anual
Deducción 002 ISR a Retener
Deducción 002 ISR
Otro Pago 001 Reintegro de ISR retenido de mas
Total ISR retenido
Saldo en Contra
Saldo a Favor
Suma de gravados
55,320.00
3,229.46
3,968.88
211.36
440.33
3,739.91
0.00
1,757.35
261.36
749.04
1,269.67
0.00
1,269.67
 10,031.08 Semanal 2,309.78816 4,949.55000
TablaMes 1.00 Auxiliar Para Quintos Limites TablaPer 0.230263 TablaQ 0.493421
LIMITE Quinto Limite Quinto Limite LIMITE LIMITE
CUOTA FIJA % EXCEDENTE CUOTA FIJA % EXCEDENTE CUOTA FIJA % EXCEDENTE
INFERIOR Tabla Subsidio INFERIOR INFERIOR
1 - - 1.92% Mensual 10,031.08 3,537.88 1 - - 1.92% 1 - - 1.92%
2 578.53 11.11 6.40% Quincenal 4,949.55 1,745.66 2 133.21 2.56 6.40% 2 285.46 5.48 6.40%
3 4,910.19 288.33 10.88% Decenal 3,299.70 1,163.78 3 1,130.64 66.39 10.88% 3 2,422.79 142.27 10.88%
4 8,629.21 692.96 16.00% Semanal 2,309.79 814.64 4 1,986.99 159.56 16.00% 4 4,257.84 341.92 16.00%
5 10,031.08 917.26 17.92% 30.40 10,031.08 3,537.88 5 2,309.79 211.21 17.92% 5 4,949.55 452.60 17.92%
6 12,009.95 1,271.87 21.36% 6 2,765.45 292.86 21.36% 6 5,925.97 627.57 21.36%
7 24,222.32 3,880.44 23.52% 7 5,577.51 893.52 23.52% 7 11,951.81 1,914.69 23.52%
8 38,177.70 7,162.74 30.00% 8 8,790.92 1,649.32 30.00% 8 18,837.70 3,534.25 30.00%
9 72,887.51 17,575.69 32.00% 9 16,783.31 4,047.03 32.00% 9 35,964.26 8,672.22 32.00%
10 97,183.34 25,350.35 34.00% 10 22,377.74 5,837.25 34.00% 10 47,952.34 12,508.41 34.00%
11 291,550.01 91,435.02 35.00% 11 67,133.23 21,054.12 35.00% 11 143,857.03 45,116.00 35.00%

3,537.88 Semanal 814.64 1,745.66

SubMes 1.00 SubPer 0.2302632 SubQ 0.4934198
Limite Inferior Subsidio Limite Inferior Subsidio Limite Inferior Subsidio
1 0.01 407.02 1 0.00 93.72 1 0.00 200.83
2 1,768.97 406.83 2 407.33 93.68 2 872.84 200.74
3 2,653.39 406.62 3 610.98 93.63 3 1,309.24 200.63
4 3,472.85 392.77 4 799.67 90.44 4 1,713.57 193.80
5 3,537.88 382.46 5 814.64 88.07 5 1,745.66 188.71
6 4,446.16 354.23 6 1,023.79 81.57 6 2,193.82 174.78
7 4,717.19 324.87 7 1,086.20 74.81 7 2,327.55 160.30
8 5,335.43 294.63 8 1,228.55 67.84 8 2,632.61 145.38
9 6,224.68 253.54 9 1,433.31 58.38 9 3,071.38 125.10
10 7,113.91 217.61 10 1,638.07 50.11 10 3,510.14 107.37
11 7,382.34 0.00 11 1,699.88 0.00 11 3,642.59 0.00

Anual
Limite Inferior Cuota Fija %
1.00 0.01 0.00 1.92%
2.00 6,942.21 133.28 6.40%
3.00 58,922.17 3,460.01 10.88%
4.00 103,550.45 8,315.57 16.00%
5.00 120,372.84 11,007.14 17.92%
6.00 144,119.24 15,262.49 21.36%
7.00 290,667.76 46,565.26 23.52%
8.00 458,132.30 85,952.92 30.00%
9.00 874,650.01 210,908.23 32.00%
10.00 1,166,200.01 304,204.21 34.00%
11.00 3,498,600.01 1,097,220.21 35.00%

ListaOp
Si
No