"Producto Integrador de

Aprendizaje"

Nombre: Oscar Alejandro Segovia

Temores
Matricula: 1852610
Materia: Personas Fisicas Topicos Fiscales
Docente: Juan Muñiz Huerta
Grupo: 8W
 DATOS
ANTIGÜEDAD 35 AÑOS
USMO 360,000.00 PESOS
SALARIO DIARIO 12,000.00 PESOS
SALARIO MINIMO 172.87 PESOS
UMA 96.22
BAJA 30-Jun
DIAS LABORADOS 2022 181 DIAS
AGUINALDO (150 DIAS) 150.00 DIAS
VACACIONES (35 AÑOS) 26 DIAS
PRIMA VACACIONAL (200%) 52 DIAS
Indemnizacion 90 $ 1,080,000.00
20 Dias por año 700 $ 8,400,000.00
Prima de antigüedad 420 $ 145,210.80
Total $ 9,625,210.80

EXENCION (172 RISR)

UMA $ 96.22
X VECES AL AÑO $ 90.00
$ 8,659.80
ANTIGÜEDAD $ 35.00
$ 303,093.00

USMO 360,000.00
LIMITE INFERIOR 324,845.02
EXENDENTE DE LI 35,154.98
PORCENTAJE 35.00%
ISR MARGINAL 12,304.24
CUOTA FIJA 101,876.90
ISR RETENIDO 114,181.14

114,181.14
ENTRE 360,000.00
TASA EFECTIVA 31.72%
 Calculo In
Enero Febrero Marzo Abril

Salario 360,000.00 360,000.00 360,000.00 360,000.00

Bonos de despensa
Exento bonos de despensa
Aguinaldo
Exento aguinaldo
Subsidios
Becas
Prevision social exenta
Prima Vacacional
Exento prima vacacional
Total 360,000.00 360,000.00 360,000.00 360,000.00

(+) Ingresos 360,000.00 360,000.00 360,000.00 360,000.00

(=) Total de Ingresos 360,000.00 360,000.00 360,000.00 360,000.00
(-) Limite inferior 324,845.02 324,845.02 324,845.02 324,845.02
(=) Excedente a limite inferio 35,154.98 35,154.98 35,154.98 35,154.98
(*) Tasa ISR (%) 35.00% 35.00% 35.00% 35.00%
(=) ISR Marginal 12,304.24 12,304.24 12,304.24 12,304.24
(+) Cuota Fija 101,876.90 101,876.90 101,876.90 101,876.90
(=) Isr a retener 114,181.14 114,181.14 114,181.14 114,181.14
Calculo Individual (mes individual)
Mayo Junio Julio Agosto Septiembre Octubre

360,000.00 360,000.00 500,000.00 500,000.00 500,000.00 500,000.00

3,000.00 3,000.00 3,000.00 3,000.00

1,800,000.00
- 2,886.60
2,916.67 2,916.67 2,916.67 2,916.67
4,166.67 4,166.67 4,166.67 4,166.67
- 2,925.09 - 2,925.09 - 2,925.09 - 2,925.09
624,000.00
- 1,443.30
360,000.00 2,779,670.10 507,158.25 507,158.25 507,158.25 507,158.25

360,000.00 2,779,670.10 507,158.25 507,158.25 507,158.25 507,158.25

360,000.00 2,779,670.10 507,158.25 507,158.25 507,158.25 507,158.25
324,845.02 324,845.02 324,845.02 324,845.02 324,845.02 324,845.02
35,154.98 2,454,825.08 182,313.23 182,313.23 182,313.23 182,313.23
35.00% 35.00% 35.00% 35.00% 35.00% 35.00%
12,304.24 859,188.78 63,809.63 63,809.63 63,809.63 63,809.63
101,876.90 101,876.90 101,876.90 101,876.90 101,876.90 101,876.90
114,181.14 961,065.68 165,686.53 165,686.53 165,686.53 165,686.53
 Noviembre Diciembre TOTAL

500,000.00 500,000.00 5,160,000.00 16666.6667

3,000.00 3,000.00 18,000.00
-
1,000,000.00 2,800,000.00
- 2,886.60 - 5,773.20
2,916.67 2,916.67 17,500.00
4,166.67 4,166.67 25,000.00
- 2,925.09 - 2,925.09 - 17,550.53
500,000.00 1,124,000.00
- 1,443.30 - 2,886.60
507,158.25 2,002,828.35 9,118,289.67 16,666.67

507,158.25 2,002,828.35
507,158.25 2,002,828.35
324,845.02 324,845.02
182,313.23 1,677,983.33
35.00% 35.00%
63,809.63 587,294.16
101,876.90 101,876.90
165,686.53 689,171.06 3,049,575.10
 HONORARIOS

Ingreso por honorarios $ 6,000,000.00

Ingreso cobrado 80% $ 4,800,000.00

Mantenimiento del automóvil $ 40,000.00

Depreciación Ford Lobo $ 300,000.00
Comidas $ 8,500.00
Gastos relacionados por la act $ 4,500,000.00
Contribuciones por salarios $ 1,350,000.00
Otros gastos deducibles $ 950,000.00
Gastos médicos $ 195,000.00
Medicinas $ 6,000.00
Total de deducciones $ 7,148,500.00

Retención del 10% $ 600,000.00

Pagos Provisionales $ 200,000.00
Suma total $ 800,000.00

Ingreso Anual cobrado $ 4,800,000.00

Deducción anual $ 7,148,500.00
Ingreso Gravable -$ 2,348,500.00
 DONATIVOS

Donación 2,500,000
Donativo exento UMA 105,361
Art 132 LISR 20%
Donación acumulable 2,394,639
Pago Provisional 500,000
 CENTENARIOS

Centenarios 48
Valor Unitario 40,000
Valor Total Bruto 1,920,000.00
Retención a aplicar 35%
Impuesto 672,000
Ingreso Neto 1,248,000
 MESES Enero

Ingresos 140,000.00
% de Cobrado 100%
Ingresos Efec. Cobrados 140,000.00
Retención 10% ingresos 9,000.00

GASTOS
Mtto 25,000.00
Predial 60,000.00
Otros 3,333.33

Total deducciones 88,333.33

Base Gravable Gastos

Mtto 25,000.00
Predial 5,000.00
Otros 3,333.33
Total Deducciones Autorizadas 33,333.33

CIEGA
Deduccion ciega 49,000.00
Predial 5,000.00
Total Deducciones 54,000.00

Opciones
Base Gravable Gastos 106,666.67

CIEGA 86,000.00

Base Gravable (Opcion ejercida) 86,000.00

(-) Limite Inferior 81,211.26
(=) Excedente a LI 4,788.74
(*) Tasa de ISR 32.00%
(=) ISR Causado 1532.40
(+) Cuota Fija 19,582.83
(=) ISR Causado 21,115.23
(-) Retencion 10% 9,000.00
(=) ISR a Pagar (Pago en Exceso) 12,115.23
Febrero Marzo Abril Mayo

140,000.00 140,000.00 140,000.00 140,000.00

100% 100% 100% 100%
140,000.00 140,000.00 140,000.00 140,000.00
9,000.00 9,000.00 9,000.00 9,000.00

25,000.00 25,000.00 25,000.00 25,000.00

3,333.33 3,333.33 3,333.33 3,333.33

28,333.33 28,333.33 28,333.33 28,333.33

25,000.00 25,000.00 25,000.00 25,000.00

5,000.00 5,000.00 5,000.00 5,000.00
3,333.33 3,333.33 3,333.33 3,333.33
33,333.33 33,333.33 33,333.33 33,333.33

49,000.00 49,000.00 49,000.00 49,000.00

5,000.00 5,000.00 5,000.00 5,000.00
54,000.00 54,000.00 54,000.00 54,000.00

106,666.67 106,666.67 106,666.67 106,666.67

86,000.00 86,000.00 86,000.00 86,000.00

86,000.00 86,000.00 86,000.00 86,000.00

81,211.26 81,211.26 81,211.26 81,211.26
4,788.74 4,788.74 4,788.74 4,788.74
32.00% 32.00% 32.00% 32.00%
1532.40 1532.40 1532.40 1532.40
19582.83 19582.83 19582.83 19582.83
21,115.23 21,115.23 21,115.23 21,115.23
9,000.00 9,000.00 9,000.00 9,000.00
12,115.23 12,115.23 12,115.23 12,115.23
Junio Julio Agosto Septiembre

140,000.00 140,000.00 140,000.00 140,000.00

100% 100% 100% 100%
140,000.00 140,000.00 140,000.00 140,000.00
9,000.00 9,000.00 9,000.00 9,000.00

25,000.00 25,000.00 25,000.00 25,000.00

3,333.33 3,333.33 3,333.33 3,333.33

28,333.33 28,333.33 28,333.33 28,333.33

25,000.00 25,000.00 25,000.00 25,000.00

5,000.00 5,000.00 5,000.00 5,000.00
3,333.33 3,333.33 3,333.33 3,333.33
33,333.33 33,333.33 33,333.33 33,333.33

49,000.00 49,000.00 49,000.00 49,000.00

5,000.00 5,000.00 5,000.00 5,000.00
54,000.00 54,000.00 54,000.00 54,000.00

106,666.67 106,666.67 106,666.67 106,666.67

86,000.00 86,000.00 86,000.00 86,000.00

86,000.00 86,000.00 86,000.00 86,000.00

81,211.26 81,211.26 81,211.26 81,211.26
4,788.74 4,788.74 4,788.74 4,788.74
32.00% 32.00% 32.00% 32.00%
1532.40 1532.40 1532.40 1532.40
19582.83 19582.83 19582.83 19582.83
21,115.23 21,115.23 21,115.23 21,115.23
9,000.00 9,000.00 9,000.00 9,000.00
12,115.23 12,115.23 12,115.23 12,115.23
Octubre Noviembre Diciembre

140,000.00 140,000.00 140,000.00 1,680,000.00

100% 100% 100%
140,000.00 140,000.00 140,000.00 1,680,000.00
9,000.00 9,000.00 9,000.00 108,000.00

25,000.00 25,000.00 25,000.00 300,000.00

60,000.00
3,333.33 3,333.33 3,333.33 40,000.00

28,333.33 28,333.33 28,333.33 400,000.00

25,000.00 25,000.00 25,000.00

5,000.00 5,000.00 5,000.00
3,333.33 3,333.33 3,333.33
33,333.33 33,333.33 33,333.33 400,000.00

49,000.00 49,000.00 49,000.00

5,000.00 5,000.00 5,000.00
54,000.00 54,000.00 54,000.00 648,000.00

106,666.67 106,666.67 106,666.67 1,280,000.00

86,000.00 86,000.00 86,000.00 1,032,000.00

OPCION B

Opcion 194 RISR

86,000.00 86,000.00 86,000.00 1,032,000.00

81,211.26 81,211.26 81,211.26 974,535.04
4,788.74 4,788.74 4,788.74 57,464.96
32.00% 32.00% 32.00% 32%
1532.40 1532.40 1532.40 18,388.79
19582.83 19582.83 19582.83 234,993.95
21,115.23 21,115.23 21,115.23 253,382.74
9,000.00 9,000.00 9,000.00 108,000.00
12,115.23 12,115.23 12,115.23 145,382.72
0.02
253,382.72
 40,000.00
1,280,000.00

492,000.00

PP A

Anual B

1,032,000.00

ene-dic
ppp $$$ ene-Nov
 ENERO FEBRERO MARZO
2022 118.002 118.981 120.159
2009 69.456149407474 69.60949368196 70.009950182561

TERRENO
FECHA Costo de adquisición
Adquisición 3/1/2009
Enajenación 3/1/2022 Costo de adquisición
Costo a actualizar
TERRENO
Costo de adquisición 5,000,000.00 INPC FEBRERO 2022
Valor de enajenación 15,000,000.00 INPC MARZO 2009
Factor actualizado
Costo actualizado

Precio de venta
Costo actualizado
Ganancia o Pérdida
1/13
13/13
 ABRIL MAYO JUNIO JULIO
120.809 121.022 122.044 122.948
70.254990188749 70.050358471108 70.179354161469 70.370516449595

TERRENO PAGOS PROVISIONALES

5,000,000.00 Ganancia 6,572,500.00
Años transcurridos 13
5,000,000.00 (=) Base gravable 505,576.92
5,000,000.00 (-) LI 323,862.01
(=) Ex LI 181,714.91
118.0020 (x) Tasa ISR % 23.52%
70.0100 (=) ISR Marg 42,739.35
1.6855 (+) CF 51,883.01
8,427,500 (=) ISR 94,622.36
Años transcurridos 13
15,000,000.00 (=) ISR PP 1,230,090.65
8,427,500 (-) 5% NL 328,625.00
6,572,500.00 (=) PP Cap IV 901,465.65
505,576.92
6,572,500.00
AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
123.803
70.538884318541 70.892715870818 71.107190633106 71.476045779843 71.771855174205
 ADQUISICIÓN

Compra del terreno

Avalúo
Gastos de avalúo
Comisiones
Deducciones

Descuento máximo
Diferencia
Tasa
Pago Provisional

Ingreso gravable
Deducciones
Base gravable
Pagos provisionales
 ADQUISICIÓN

$ 12,000,000.00
$ 20,000,000.00
$ 360,000.00
$ 500,000.00
$ 860,000.00

$ 2,000,000.00
$ 8,000,000.00
20%
$ 1,600,000.00

$ 8,000,000.00
$ 860,000.00
$ 7,140,000.00
$ 1,600,000.00
 INTERESES
Inversiones bancarias (Dlls)
TC
Inversiones bancarias (MXN)

Rendimiento de interés
Inflación
Ganancia

Tasa de retención

Monto de la inversión
Tasa de interés anual
Inlfación
Interés real acumulable
Tasa de interés (Art. 152)
ISR causado
Tasa de retención
TERESES
$ 10,000,000.00
$ 20.00
$ 200,000,000.00

6.50%
5.50%
1.00%

0.08%

$ 200,000,000.00
$13,000,000.00
$ 11,000,000.00
$2,000,000.00
34%
$ 680,000.00
$ 160,000.00
Dividendos $ 65,000,000.00
Factor de piramidación 1.4286
Base $ 92,859,000.00
Base gravable $ 92,859,000.00
Limite inferior $ 3,898,140.13
Excedente limite inferior $ 96,757,140.13
TASA ISR 35%
ISR marginal $ 33,864,999.05
Cuota fija $ 1,222,522.76
Impuesto a cargo $ 35,087,521.81

Impuesto a acreditar $ 27,859,000.00

 ART 151
I
II
III
IV
V 175,505.40
VI
VIII
IX

APORTACIONES 175,505.28

TOTAL 351,010.68 351,010.68

 DEDUCCIONES Monto total Monto Deducible
Honorarios medicos $ 180,000.00 $ 175,505.28
Donativos No Onerosos $ 590,000.00
Intereses Por Créditos Hipotecarios $ 250,000.00
Primas por Seguros Medicos $ 149,500.00
Deducción total $ 1,169,500.00 $ 175,505.28

Aportaciones SAR $ 240,000.00 $ 175,505.28

Hijos adoptados
Kinder $ 14,200.00 $ -
Primaria $ 12,900.00 $ -
Secundaria $ 19,900.00 $ -

Deducciones personales $ 351,010.56

DATOS INFORMATIVOS
HERENCIA $ 200,000,000.00
PREMIOS $ 15,000,000.00

INGRESO EXENTO
INDEMNIZACION $ 40,000,000.00
Indemnización $ 9,625,210.80 Demas ingresos
(-) USMO $ 360,000.00 (+) USMO
(-) Exencion (172 RISR) $ 303,093.00 (-) Deducciones personales
(=) Base gravable $ 8,962,117.80 (=) Base gravable
(x) Tasa efectiva 34.88% (-) LI
(=) ISR $ 3,125,875.44 (=) Ex LI
(x) Tasa ISR %
GGNA $ 6,066,923.08 (=) ISR Marg
(x) Tasa efectiva 34.88% (+) CF
(=) ISR GGNA $ 2,116,067.46 (=) ISR sobre acumulables
(-) Pérdida acreditable $ - (+) ISR sobre indemnizaciones
(=) ISR GGNA Neto $ 2,116,067.46 (+) ISR GGNA
(=) ISR total
(-) Retn de sal
(-) PP indemin cap I
(-) Retn de 10% H Cap II
(-) PP Cap II
(-) Retn de 10% Arrend Cap III
(-) PP Cap III
(-) PP Cap IV
(-) 5% NL
(-) PP Cap V
(-) ISR Ret 20% Cap VI
(-) ISR Acred Dividendos
(-) Pago Prov Donativos
(-) Retencion Centenarios
(=) ISR a cargo (favor)
$ 116,969,505.70 I Salarios $ 9,118,289.67
$ 360,000.00 II Act. Empresarial y profesional -
$ 351,010.68 III Arrendamiento $ 1,032,000.00
$ 116,978,495.02 IV Enajenación de bienes $ 505,576.92
$ 3,898,140.13 V Adquisición de bienes $ 7,140,000.00
$ 113,080,354.89 VI Intereses $ 2,000,000.00
35.00% VII Premios -
$ 39,578,124.21 VIII Dividendos $ 92,859,000.00
$ 1,222,522.76 IX Demas ingresos $ 4,314,639.10
$ 40,800,646.97 34.88% $ 116,969,505.70
$ 3,125,875.44 34.88%
$ 2,116,067.46
$ 46,042,589.87
$ 3,049,575.10 Demas ingresos 116,969,505.70
$ 3,052,826.59 (+) USMO 360,000.00
$ 600,000.00 (-) Deducciones personales 351,010.68
$ 200,000.00 (=) Base gravable 116,978,495.02
$ 108,000.00 (-) LI 3,898,140.13
$ 145,382.72 (=) Ex LI 113,080,354.89
$ 1,230,090.65 (x) Tasa ISR % 35.00%
$ 328,625.00 (=) ISR Marg 39,578,124.21
$ 1,600,000.00 (+) CF 1,222,522.76
$ 160,000.00 (=) ISR sobre acumulables 40,800,646.97
$ 27,859,000.00
$ 500,000.00
$ 672,000.00
$ 6,537,089.81
34.8788%
 Tarifa mensual Art. 96 LISR

ENERO
Limite inferior Limite superior Cuota fija %
0.01 644.58 - 1.92%
644.59 5,470.92 12.38 6.40%
5,470.93 9,614.66 321.26 10.88%
9,614.67 11,176.62 772.10 16.00%
11,176.63 13,381.47 1,022.01 17.92%
13,381.48 26,988.50 1,417.12 21.36%
26,988.51 42,537.58 4,323.58 23.52%
42,537.59 81,211.25 7,981.73 30.00%
81,211.26 108,281.67 19,582.83 32.00%
108,281.68 324,845.01 28,245.36 34.00%
324,845.02 En adelante 101,876.90 35.00%

FEBRERO
Limite inferior Limite superior Cuota fija %
0.02 1,289.16 - 1.92%
1,289.18 10,941.84 24.76 6.40%
10,941.86 19,229.32 642.52 10.88%
19,229.34 22,353.24 1,544.20 16.00%
22,353.26 26,762.94 2,044.02 17.92%
26,762.96 53,977.00 2,834.24 21.36%
53,977.02 85,075.16 8,647.16 23.52%
85,075.18 162,422.50 15,963.46 30.00%
162,422.52 216,563.34 39,165.66 32.00%
216,563.36 649,690.02 56,490.72 34.00%
649,690.04 En adelante 203,753.80 35.00%

MARZO
Limite inferior Limite superior Cuota fija %
0.03 1,933.74 - 1.92%
1,933.77 16,412.76 37.14 6.40%
16,412.79 28,843.98 963.78 10.88%
28,844.01 33,529.86 2,316.30 16.00%
33,529.89 40,144.41 3,066.03 17.92%
40,144.44 80,965.50 4,251.36 21.36%
80,965.53 127,612.74 12,970.74 23.52%
127,612.77 243,633.75 23,945.19 30.00%
243,633.78 324,845.01 58,748.49 32.00%
324,845.04 974,535.03 84,736.08 34.00%
974,535.06 En adelante 305,630.70 35.00%

ABRIL
Limite inferior Limite superior Cuota fija %
 0.04 2,578.32 - 1.92%
2,578.36 21,883.68 49.52 6.40%
21,883.72 38,458.64 1,285.04 10.88%
38,458.68 44,706.48 3,088.40 16.00%
44,706.52 53,525.88 4,088.04 17.92%
53,525.92 107,954.00 5,668.48 21.36%
107,954.04 170,150.32 17,294.32 23.52%
170,150.36 324,845.00 31,926.92 30.00%
324,845.04 433,126.68 78,331.32 32.00%
433,126.72 1,299,380.04 112,981.44 34.00%
1,299,380.08 En adelante 407,507.60 35.00%

MAYO
Limite inferior Limite superior Cuota fija %
0.05 3,222.90 - 1.92%
3,222.95 27,354.60 61.90 6.40%
27,354.65 48,073.30 1,606.30 10.88%
48,073.35 55,883.10 3,860.50 16.00%
55,883.15 66,907.35 5,110.05 17.92%
66,907.40 134,942.50 7,085.60 21.36%
134,942.55 212,687.90 21,617.90 23.52%
212,687.95 406,056.25 39,908.65 30.00%
406,056.30 541,408.35 97,914.15 32.00%
541,408.40 1,624,225.05 141,226.80 34.00%
1,624,225.10 En adelante 509,384.50 35.00%

JUNIO
Limite inferior Limite superior Cuota fija %
0.06 3,867.48 - 1.92%
3,867.54 32,825.52 74.28 6.40%
32,825.58 57,687.96 1,927.56 10.88%
57,688.02 67,059.72 4,632.60 16.00%
67,059.78 80,288.82 6,132.06 17.92%
80,288.88 161,931.00 8,502.72 21.36%
161,931.06 255,225.48 25,941.48 23.52%
255,225.54 487,267.50 47,890.38 30.00%
487,267.56 649,690.02 117,496.98 32.00%
649,690.08 1,949,070.06 169,472.16 34.00%
1,949,070.12 En adelante 611,261.40 35.00%

JULIO
Limite inferior Limite superior Cuota fija %
0.07 4,512.06 - 1.92%
4,512.13 38,296.44 86.66 6.40%
38,296.51 67,302.62 2,248.82 10.88%
67,302.69 78,236.34 5,404.70 16.00%
78,236.41 93,670.29 7,154.07 17.92%
 93,670.36 188,919.50 9,919.84 21.36%
188,919.57 297,763.06 30,265.06 23.52%
297,763.13 568,478.75 55,872.11 30.00%
568,478.82 757,971.69 137,079.81 32.00%
757,971.76 2,273,915.07 197,717.52 34.00%
2,273,915.14 En adelante 713,138.30 35.00%

AGOSTO
Limite inferior Limite superior Cuota fija %
0.08 5,156.64 - 1.92%
5,156.72 43,767.36 99.04 6.40%
43,767.44 76,917.28 2,570.08 10.88%
76,917.36 89,412.96 6,176.80 16.00%
89,413.04 107,051.76 8,176.08 17.92%
107,051.84 215,908.00 11,336.96 21.36%
215,908.08 340,300.64 34,588.64 23.52%
340,300.72 649,690.00 63,853.84 30.00%
649,690.08 866,253.36 156,662.64 32.00%
866,253.44 2,598,760.08 225,962.88 34.00%
2,598,760.16 En adelante 815,015.20 35.00%

SEPTIEMBRE
Limite inferior Limite superior Cuota fija %
0.09 5,801.22 - 1.92%
5,801.31 49,238.28 111.42 6.40%
49,238.37 86,531.94 2,891.34 10.88%
86,532.03 100,589.58 6,948.90 16.00%
100,589.67 120,433.23 9,198.09 17.92%
120,433.32 242,896.50 12,754.08 21.36%
242,896.59 382,838.22 38,912.22 23.52%
382,838.31 730,901.25 71,835.57 30.00%
730,901.34 974,535.03 176,245.47 32.00%
974,535.12 2,923,605.09 254,208.24 34.00%
2,923,605.18 En adelante 916,892.10 35.00%

OCTUBRE
Limite inferior Limite superior Cuota fija %
0.10 6,445.80 - 1.92%
6,445.90 54,709.20 123.80 6.40%
54,709.30 96,146.60 3,212.60 10.88%
96,146.70 111,766.20 7,721.00 16.00%
111,766.30 133,814.70 10,220.10 17.92%
133,814.80 269,885.00 14,171.20 21.36%
269,885.10 425,375.80 43,235.80 23.52%
425,375.90 812,112.50 79,817.30 30.00%
812,112.60 1,082,816.70 195,828.30 32.00%
1,082,816.80 3,248,450.10 282,453.60 34.00%
 3,248,450.20 En adelante 1,018,769.00 35.00%

NOVIEMBRE
Limite inferior Limite superior Cuota fija %
0.11 7,090.38 - 1.92%
7,090.49 60,180.12 136.18 6.40%
60,180.23 105,761.26 3,533.86 10.88%
105,761.37 122,942.82 8,493.10 16.00%
122,942.93 147,196.17 11,242.11 17.92%
147,196.28 296,873.50 15,588.32 21.36%
296,873.61 467,913.38 47,559.38 23.52%
467,913.49 893,323.75 87,799.03 30.00%
893,323.86 1,191,098.37 215,411.13 32.00%
1,191,098.48 3,573,295.11 310,698.96 34.00%
3,573,295.22 En adelante 1,120,645.90 35.00%

DICIEMBRE
Limite inferior Limite superior Cuota fija %
0.12 7,734.96 - 1.92%
7,735.08 65,651.04 148.56 6.40%
65,651.16 115,375.92 3,855.12 10.88%
115,376.04 134,119.44 9,265.20 16.00%
134,119.56 160,577.64 12,264.12 17.92%
160,577.76 323,862.00 17,005.44 21.36%
323,862.12 510,450.96 51,882.96 23.52%
510,451.08 974,535.00 95,780.76 30.00%
974,535.12 1,299,380.04 234,993.96 32.00%
1,299,380.16 3,898,140.12 338,944.32 34.00%
3,898,140.24 En adelante 1,222,522.80 35.00%
 Tarifa anual Art. 152 LISR

ANUAL
Limite inferior Limite superior Cuota fija %
0.01 7,735.00 - 1.92%
7,735.01 65,651.07 148.51 6.40%
65,651.08 115,375.90 3,855.14 10.88%
115,375.91 134,119.41 9,265.20 16.00%
134,119.42 160,577.65 12,264.16 17.92%
160,577.66 323,862.00 17,055.47 21.36%
323,862.01 510,451.00 51,883.01 23.52%
510,451.01 974,535.03 95,768.74 30.00%
974,535.04 1,299,380.04 234,993.95 32.00%
1,299,380.05 3,898,140.12 338,944.34 34.00%
3,898,140.13 En adelante 1,222,522.76 35.00%