EJERCICIO 1

ACTIVIDADES EMPRESARIALES
PAGOS PROVISIONALES DEL ISR
EJERCICIO FISCAL 2023

1. INGRESOS ACUMULABLES
ENE FEB
Ingresos por ventas al público en general 1,916,320.00 1,584,328.00

Importe 1,652,000.00 1,365,800.00

IVA 264320.00 218528.00
Total 1,916,320.00 1,584,328.00

ENE FEB
Anticipos 5,800.00 0.00

Importe 5,000.00 -
IVA 16% 800.00 0.00
Total 5,800.00 0.00
- -
2. Deducciones autorizadas

Concepto ENE FEB

Adquisiciones de mercancías 1,156,400.00 819,480.00
Fletes $41,300.00 $34,145.00
Arrendamiento del local a person 40,000 40,000
Combustibles y lubricantes 15,000.00 18,000.00
Papelería y artículos de escritori 4,500 2,800
Publicidad 373,000 301,450
Energía electrica 0 $2,050.00
Teléfono del local $800.00 $650.00
Mantenimiento inversiones $0.00 $15,000.00
Otras deducciones $25,000.00 $0.00

Sueldos (3 trabajador) 24,000.00

Fecha de Ingreso 4/24/2014
Aguinaldo días 30

Sueldo diario 800

Sueldo mensual 24,333.28
Prima vacacional 4,400.00 5.5
Aguinaldo (30 días) 24,000.00 30

CUOTAS IMSS ENE FEB

Cuotas patronales $5,006.66 $5,006.66
Cuotas del trabajador $1,352.35 $1,352.35
Emisión mensual anticipada 6359.01 6359.01
 Cuotas patronales 7,317.80
Cuotas del trabajador $589.41
Emisión bimestral anticipada 7,907.21

Impuesto Estatal sobre Nómina

Dec-22 Jan-23
Sueldo mensual 24,333.28 $24,333.28
Prima vacacional (45 días)
Aguinaldo (15 días) 24,000.00
Total 48,333.28 $24,333.28
Tasa 3% 3%
Impuesto sobre Nómina $1,450.00 $730.00

Inversiones

Camioneta Pickup $580,000

Fecha de adquisición Apr-18

500000.00 / $500,000.00

Montacargas $348,000
Fecha de adquisición Dec-19

Impresora $30,000
Fecha de adquisición Jun-23

25862.07 / $25,862.07

3. Deducciones personales

Colegiatura primaria ene-jun $3,000 TEF

Inscripción jul $9,000 TEF
Colegiatura secundaria ago-dic $4,000 TEF
Gastos funerarios $30,000 EFECT
TOTAL $46,000
CICIO 1
EMPRESARIALES
IONALES DEL ISR
FISCAL 2023

MAR ABR MAY JUN JUL AGO SEP

1,772,480.00 1,923,512 1,995,200 1,966,200 1,744,640 1,882,680 1,334,000

1,528,000.00 1,658,200.00 1,720,000.00 1,695,000.00 1,504,000.00 1,623,000.00 1,150,000.00

244480.00 265312.00 275200.00 271200.00 240640.00 259680.00 184000.00
1,772,480.00 1,923,512.00 1,995,200.00 1,966,200.00 1,744,640.00 1,882,680.00 1,334,000.00

MAR ABR MAY JUN JUL AGO SEP

9,280.00 $0.00 0.00 11,600 0.00 11,600 0

8,000.00 - - 10,000.00 - 10,000.00 -

1280.00 0.00 0.00 1600.00 0.00 1600.00 0.00
9,280.00 0.00 0.00 11,600.00 0.00 11,600.00 0.00
- - - - - - -

MAR ABR MAY JUN JUL AGO SEP

977,920.00 1,011,502.00 1,204,000.00 1,017,000.00 962,560.00 990,030.00 805,000.00
38,200.00 41,455.00 43,000.00 42,375.00 37,600.00 40,575.00 28,750.00
40,000 40,000 40,000 40,000 45,000 45,000.00 45000
14,000.00 16,000.00 10,000.00 12,000.00 12,000.00 14,000.00 15,000.00
3,600 2,500 3,400 5,000.00 2,750 2,000 4,100
342,000 374,550 390,000 383,750.00 331,000 360,750 242,500
0 $1,960.00 0 1,880.00 0 $2,350.00 0
$1,060.00 $900.00 $845.00 $910.00 $1,050.00 $1,090.00 $1,120.00
$0.00 $6,000.00 $0.00 $0.00 $10,000.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Art 28 F-XXX LISR

Ing grav 24,333.28

Ing grav Ing exento PRIM 4,400.00 No ded 0.47
Ing grav 14,663.40 Ing exento AGU 9,336.60 No ded 0.47

MAR ABR MAY JUN JUL AGO SEP

$5,006.66 $5,006.66 $5,006.66 $5,006.66 $5,006.66 $5,006.66 $5,006.66
$1,352.35 $1,352.35 $1,352.35 $1,352.35 $1,352.35 $1,352.35 $1,352.35
6359.01 6359.01 6359.01 6359.01 6359.01 6359.01 6359.01
 7,317.80 7,317.80 7,317.80 7,317.80
$589.41 $589.41 $589.41 $589.41
7,907.21 7,907.21 7,907.21 7,907.21

Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23

$24,333.28 $24,333.28 $24,333.28 $24,333.28 $24,333.28 $24,333.28 $24,333.28
4,400.00

$24,333.28 $24,333.28 $28,733.28 $24,333.28 $24,333.28 $24,333.28 $24,333.28

3% 3% 3% 3% 3% 3% 3%
$730.00 $730.00 $862.00 $730.00 $730.00 $730.00 $730.00

Importe s/IVA $500,000.00

Proporción deducibilidad 1.0000

1.0000

Importe s/IVA $300,000.00

Proporción deducibilidad

Importe s/IVA $25,862.07

Proporción deducibilidad 1.0000

1.0000

IMPORTE GRAVADO EXENTO

19900
19900

5VUMA AÑO $188,159.90

15% ING TOT 2,939,250.00 => ART. 151 LISR
 103.74

31*922
 OCT NOV DIC TOTALES
1,989,400 2,090,320 2,459,200 22,658,280.00

1,715,000.00 1,802,000.00 2,120,000.00 19,533,000.00

274400.00 288320.00 339200.00 3,125,280.00
1,989,400.00 2,090,320.00 2,459,200.00 22,658,280.00

OCT NOV DIC TOTALES

0 29,000 4,640 71,920.00

- 25,000.00 4,000.00 62,000.00

0.00 4000.00 640.00 9,920.00
0.00 29,000.00 4,640.00 71,920.00
- - -

OCT NOV DIC TOTALES

1,029,000.00 1,153,280.00 1,293,200.00 12,419,372.00
42,875.00 45,050.00 53,000.00 488,325.00
45000 45000 45,000.00 510,000.00
16,000.00 18,000.00 20,000.00 180,000.00
3,200 3,000 4,500.00 41,350.00
383,750 405,500 485,000.00 4,373,250.00
$1,950.00 0 2,440.00 12,630.00
$840.00 $775.00 $1,300.00 11,340.00
$4,000.00 $0.00 $3,000.00 38,000.00
$0.00 $0.00 25,000.00

Impte Ded
24,333.28
2,068.00 Ded 0.53 2,332.00 2,332.00
4,388.20 Ded 0.53 4,948.40 19,611.80 ### Prima vacacional de diciem
que es igual a 3.5

OCT NOV DIC TOTALES

$5,006.66 $5,006.66 $5,006.66 60,079.92
$1,352.35 $1,352.35 $1,352.35 16,228.20
6359.01 6359.01 6359.01 76,308.12
 7,317.80 43,906.80
$589.41 3,536.46
7,907.21 47,443.26

Sep-23 Oct-23 Nov-23 Dec-23

$24,333.28 $24,333.28 $24,333.28 $24,333.28

24,000.00
$24,333.28 $24,333.28 $24,333.28 $48,333.28
3% 3% 3% 3%
$730.00 $730.00 $730.00 $1,450.00
Prima vacacional de diciembre 2022
que es igual a 3.5
Concepto Importe FA Tasa Ded anual Ded mensualAños Ded
Camioneta Picku $500,000.00 Apr-19 25% $125,000.00 $10,416.67 4
Montacargas $300,000 Dec-20 25% $75,000.00 $6,250.00 4
Impresora $25,862 Jun-23 30% $7,758.62 $646.55 3.4
$17,313.22
Años 2018 2019 2020 2021 2022
Camioneta PickuMeses ded 0 8 12 12 4
Montacargas 0 0 0 12 12
impresora
Impte Ded Meses Ded Impte Ded Mes Adq INPC Mes Ult mes
Mes mes Acum Adq prim mitad
Enero $10,416.67 1 $10,416.67 Apr-19 103.531 Jan-23
Febrero $10,416.67 2 $20,833.33 Apr-19 103.531 Jan-23
Marzo $10,416.67 3 $31,250.00 Apr-19 103.531 Jan-23
Abril $10,416.67 4 $41,666.67 Apr-19 103.531 Feb-23
Mayo $10,416.67 5 $52,083.33 Apr-19 103.531 Feb-23
Junio $10,416.67 6 $62,500.00 Apr-19 103.531 Mar-23
Julio $10,416.67 7 $72,916.67 Apr-19 103.531 Mar-23
Agosto $10,416.67 8 $83,333.33 Apr-19 103.531 Apr-23
Septiembre $10,416.67 9 $93,750.00 Apr-19 103.531 Apr-23
Octubre $10,416.67 10 $104,166.67 Apr-19 103.531 May-23
Noviembre $10,416.67 11 $114,583.33 Apr-19 103.531 May-23
Diciembre $10,416.67 12 $125,000.00 Apr-19 103.531 Jun-23

Impte Ded Meses Ded Impte Ded Mes Adq INPC Mes Ult mes
Mes mes Acum Adq prim mitad
Enero $6,250.00 1 $6,250.00 Dec-20 109.271 Jan-23
Febrero $6,250.00 2 $12,500.00 Dec-20 109.271 Jan-23
Marzo $6,250.00 3 $18,750.00 Dec-20 109.271 Jan-23
Abril $6,250.00 4 $25,000.00 Dec-20 109.271 Feb-23
Mayo $6,250.00 5 $31,250.00 Dec-20 109.271 Feb-23
Junio $6,250.00 6 $37,500.00 Dec-20 109.271 Mar-23
Julio $6,250.00 7 $43,750.00 Dec-20 109.271 Mar-23
Agosto $6,250.00 8 $50,000.00 Dec-20 109.271 Apr-23
Septiembre $6,250.00 9 $56,250.00 Dec-20 109.271 Apr-23
Octubre $6,250.00 10 $62,500.00 Dec-20 109.271 May-23
Noviembre $6,250.00 11 $68,750.00 Dec-20 109.271 May-23
Diciembre $6,250.00 12 $75,000.00 Dec-20 109.271 Jun-23

Impte Ded Meses Ded Impte Ded Mes Adq INPC Mes Ult mes
Mes mes Acum Adq prim mitad
Julio $646.55 1 $646.55 Jun-23 128.832 Jul-23
Agosto $646.55 2 $1,293.10 Jun-23 128.832 Jul-23
Septiembre $646.55 3 $1,939.66 Jun-23 128.832 Jul-23
Octubre $646.55 4 $2,586.21 Jun-23 128.832 Aug-23
Noviembre $646.55 5 $3,232.76 Jun-23 128.832 Aug-23
Diciembre $646.55 6 $3,879.31 Jun-23 128.832 Sep-23
 Meses Ded Impte Ded Acum Meses Ded Impte Ded Meses Ded Impte Ded Acum
Meses Ded Acum 2022 2022 2023 2023 Acum 2023 2023
48 48 $500,000.00 0 $0.00 48 $500,000.00
48 24 $150,000.00 12 $75,000.00 36 $225,000.00
40 0 $0.00 6 $3,879.31 6 $3,879.31
$78,879.31
2023 TOTAL
12 48
12 36
6 6
INPC Ult
mes prim Factor de Impte Ded Acum Diferencia
mitad actualización Actualizado
127.336 1.2299 $12,811.78 $12,811.78
127.336 1.2299 $25,623.57 $12,811.78
127.336 1.2299 $38,435.35 $12,811.78
128.046 1.2368 $51,532.87 $13,097.53
128.046 1.2368 $64,416.09 $12,883.22
128.389 1.2401 $77,506.37 $13,090.28
128.389 1.2401 $90,424.10 $12,917.73
128.363 1.2399 $103,320.91 $12,896.80
128.363 1.2399 $116,236.02 $12,915.11
128.084 1.2372 $128,870.42 $12,634.40
128.084 1.2372 $141,757.46 $12,887.04
128.214 1.2384 $154,801.46 $13,044.00
INPC Ult
mes prim Factor de Impte Ded Acum Diferencia
mitad actualización Actualizado
127.336 1.1653 $7,283.27 $7,283.27
127.336 1.1653 $14,566.54 $7,283.27
127.336 1.1653 $21,849.80 $7,283.27
128.046 1.1718 $29,295.51 $7,445.71
128.046 1.1718 $36,619.39 $7,323.88
128.389 1.1750 $44,060.98 $7,441.59
128.389 1.1750 $51,404.48 $7,343.50
128.363 1.1747 $58,736.08 $7,331.60
128.363 1.1747 $66,078.09 $7,342.01
128.084 1.1722 $73,260.52 $7,182.43
128.084 1.1722 $80,586.57 $7,326.05
128.214 1.1734 $88,001.85 $7,415.28
INPC Ult
mes prim Factor de Impte Ded Acum Diferencia
mitad actualización Actualizado
128.832 1.0000 $646.55 $646.55
128.832 1.0000 $1,293.10 $646.55
128.832 1.0000 $1,939.66 $646.55
129.545 1.0055 $2,600.52 $660.86
129.545 1.0055 $3,250.65 $650.13
130.12 1.0100 $3,918.09 $667.44
 EJERCICIO 1
ACTIVIDADES EMPRESARIALES Y PROF
PAGOS PROVISIONALES DEL I
EJERCICIO FISCAL 2023
CONCEPTO ENE FEB
(+) Ingresos por ventas al público en general 1,652,000.00 1,365,800.00
(+) Anticipos 5,000.00 -
(=) INGRESOS ACUMULABLES DEL MES 1,657,000.00 1,365,800.00
(+) INGRESOS ACUMULABLES DEL PERIODO 1,657,000.00 3,022,800.00
(+) SUELDOS 24,333.28 24,333.28
(+) PRIMA VACACIONAL
(+) AGUINALDO
(+) CONTRIBUCIONES SEGURIDAD SOCIAL EMA 5006.66 5006.66
(+) CONTRIBUCIONES SEGURIDAD SOCIAL EBA 7,317.80 0.00
(+) CONTRIBUCIONES ESTATALES $1,450.00 $730.00
(+) Adquisiciones de mercancías 1,156,400.00 819,480.00
(+) Fletes $41,300.00 $34,145.00
(+) Arrendamiento del local a personas físicas 40000 40000
(+) GASOLINA 15,000.00 18,000.00
(+) MANTENIMIENTO - 15,000.00
(+) Papelería y artículos de escritorio 4,500 2,800
(+) Publicidad 373,000 301,450
(+) Energía electrica 0 2050
(+) Teléfono del local $800.00 $650.00
(+) Otras deducciones $25,000.00 $0.00
(+) DEDUCCION DE INVERSIONES $20,095.05 $20,095.05
(-) DEDUCCIONES AUTORIZADAS DEL MES 1,714,202.79 1,283,739.99
(-) DEDUCCIONES AUTORIZADAS DEL PERIODO 1,714,202.79 2,997,942.78
(=) BASE PARA EL IMPUESTO - 57,202.79 24,857.22
(-) LIMITE INFERIOR
(=) EXCEDENTE SOBRE EL LIMITE INFERIOR - 57,202.79 24,857.22
(%) TASA
(=) IMPUESTO MARGINAL - -
(+) CUOTA FIJA
(=) IMPUESTO A CARGO - -
(-) RETENCIONES DEL IMPUESTO
(=) IMPUESTO A CARGO - -
(-) PAGOS PROVISIONALES 0
(=) IMPUESTO A CARGO - -
 EJERCICIO 1
ACTIVIDADES EMPRESARIALES Y PROFESIONALES
PAGOS PROVISIONALES DEL ISR
EJERCICIO FISCAL 2023
MAR ABR MAY JUN JUL AGO
1,528,000.00 1,658,200.00 1,720,000.00 1,695,000.00 1,504,000.00 1,623,000.00
8,000.00 - - 10,000.00 - 10,000.00
1,536,000.00 1,658,200.00 1,720,000.00 1,705,000.00 1,504,000.00 1,633,000.00
4,558,800.00 6,217,000.00 7,937,000.00 9,642,000.00 11,146,000.00 12,779,000.00
24,333.28 24,333.28 24,333.28 24,333.28 24,333.28 24,333.28
2,332.00

5006.66 5006.66 5006.66 5006.66 5006.66 5006.66

7,317.80 0.00 7,317.80 0.00 7,317.80 0.00
$730.00 $730.00 $862.00 $730.00 $730.00 $730.00
977,920.00 1,011,502.00 1,204,000.00 1,017,000.00 962,560.00 990,030.00
$38,200.00 $41,455.00 $43,000.00 $42,375.00 $37,600.00 $40,575.00
40000 40000 40000 40000 45000 45000
14,000.00 16,000.00 10,000.00 12,000.00 12,000.00 14,000.00
- 6,000.00 - - 10,000.00 -
3,600 2,500 3,400 5,000 2,750 2,000
342,000 374,550 390,000 383,750 331,000 360,750
0 1960 0 1880 0 2350
$1,060.00 $900.00 $845.00 $910.00 $1,050.00 $1,090.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$20,095.05 $20,543.23 $7,323.88 $7,441.59 $7,990.05 $7,978.15
1,474,262.79 1,547,812.17 1,736,088.62 1,540,426.53 1,447,337.79 1,493,843.09
4,472,205.57 6,020,017.74 7,756,106.36 9,296,532.89 10,743,870.67 12,237,713.76
86,594.43 196,982.26 180,893.64 345,467.11 402,129.33 541,286.24

86,594.43 196,982.26 180,893.64 345,467.11 402,129.33 541,286.24

- - - - - -

- - - - - -

- - - - - -

- - - - - -
SEP OCT NOV DIC TOTALES
1,150,000.00 1,715,000.00 1,802,000.00 2,120,000.00 19,533,000.00
- - 25,000.00 4,000.00 62,000.00
1,150,000.00 1,715,000.00 1,827,000.00 2,124,000.00 19,595,000.00
13,929,000.00 15,644,000.00 17,471,000.00 19,595,000.00
24,333.28 24,333.28 24,333.28 24,333.28 291,999.36
2,332.00
19,611.80 19,611.80
5006.66 5006.66 5006.66 5006.66 60,079.92
7,317.80 0.00 7,317.80 0.00 43,906.80
$730.00 $730.00 $730.00 $730.00 9,611.98
805,000.00 1,029,000.00 1,153,280.00 1,293,200.00 12,419,372.00
$28,750.00 $42,875.00 $45,050.00 $53,000.00 488,325.00
45000 45000 45000 45000 510,000.00
15,000.00 16,000.00 18,000.00 20,000.00 180,000.00
- 4,000.00 - 3,000.00 38,000.00
4,100 3,200 3,000 4,500 41,350.00
242,500 383,750 405,500 485,000 4,373,250.00
0 1950 0 2440 12,630.00
$1,120.00 $840.00 $775.00 $1,300.00 11,340.00
$0.00 $0.00 $0.00 $0.00 25,000.00
$7,988.56 $7,843.29 $7,976.18 $8,082.72 143,452.82
1,186,846.30 1,564,528.23 1,715,968.92 1,965,204.46 18,670,261.68
13,424,560.06 14,989,088.30 16,705,057.22 18,670,261.68 119,027,559.81
504,439.94 654,911.70 765,942.78 924,738.32 4,571,040.19

504,439.94 654,911.70 765,942.78 924,738.32

- - - -

- - - -

- - - -

- - - -
 Tablas ISR 2023: enero % Sobre Tablas ISR 2023
excedente
Límite inferior Límite Superior Cuota Fija
del límite Límite inferior
inferior

0.01 746.04 - 1.92 0.01

746.05 6,332.05 14.32 6.40 1,492.09
6,332.06 11,128.01 371.83 10.88 12,664.11
11,128.02 12,935.82 893.63 16.00 22,256.03
12,935.83 15,487.71 1,182.88 17.92 25,871.65
15,487.72 31,236.49 1,640.18 21.36 30,975.43
31,236.50 49,233.00 5,004.12 23.52 62,472.99
49,233.01 93,993.90 9,236.89 30.00 98,466.01
93,993.91 125,325.20 22,665.17 32.00 187,987.81
125,325.21 375,975.61 32,691.18 34.00 250,650.41
375,975.62 En adelante 117,912.32 35.00 751,951.23

Tablas ISR 2023: julio % Sobre Tablas ISR 2023

excedente
Límite inferior Límite Superior Cuota Fija Límite inferior
del límite
inferior
0.01 5,222.28 - 1.92 0.01
5,222.29 44,324.35 100.24 6.40 5,968.33
44,324.36 77,896.07 2,602.81 10.88 50,656.41
77,896.08 90,550.74 6,255.41 16.00 89,024.09
90,550.75 108,413.97 8,280.16 17.92 103,486.57
108,413.98 218,655.43 11,481.26 21.36 123,901.69
218,655.44 344,631.00 35,028.84 23.52 249,891.93
344,631.01 657,957.30 64,658.23 30.00 393,864.01
657,957.31 877,276.40 158,656.19 32.00 751,951.21
877,276.41 2,631,829.27 228,838.26 34.00 1,002,601.61
2,631,829.28 En adelante 825,386.24 35.00 3,007,804.89
 Tablas ISR 2023: febrero % Sobre Tablas ISR 2023: marzo
excedente
Límite Superior Cuota Fija Límite inferior Límite Superior
del límite
inferior

1,492.08 - 1.92 0.01 2,238.12

12,664.10 28.64 6.40 2,238.13 18,996.15
22,256.02 743.66 10.88 18,996.16 33,384.03
25,871.64 1,787.26 16.00 33,384.04 38,807.46
30,975.42 2,365.76 17.92 38,807.47 46,463.13
62,472.98 3,280.36 21.36 46,463.14 93,709.47
98,466.00 10,008.24 23.52 93,709.48 147,699.00
187,987.80 18,473.78 30.00 147,699.01 281,981.70
250,650.40 45,330.34 32.00 281,981.71 375,975.60
751,951.22 65,382.36 34.00 375,975.61 1,127,926.83
En adelante 235,824.64 35.00 1,127,926.84 En adelante

Tablas ISR 2023: agosto % Sobre Tablas ISR 2023: Sept

excedente
Límite Superior Cuota Fija Límite inferior Límite Superior
del límite
inferior
5,968.32 - 1.92 0.01 6,714.36
50,656.40 114.56 6.40 6,714.37 56,988.45
89,024.08 2,974.64 10.88 56,988.46 100,152.09
103,486.56 7,149.04 16.00 100,152.10 116,422.38
123,901.68 9,463.04 17.92 116,422.39 139,389.39
249,891.92 13,121.44 21.36 139,389.40 281,128.41
393,864.00 40,032.96 23.52 281,128.42 443,097.00
751,951.20 73,895.12 30.00 443,097.01 845,945.10
1,002,601.60 181,321.36 32.00 845,945.11 1,127,926.80
3,007,804.88 261,529.44 34.00 1,127,926.81 3,383,780.49
En adelante 943,298.56 35.00 3,383,780.50 En adelante
blas ISR 2023: marzo % Sobre Tablas ISR 2023: abril
excedente
Cuota Fija Límite inferior Límite Superior Cuota Fija
del límite
inferior

- 1.92 0.01 2,984.16 -

42.96 6.40 2,984.17 25,328.20 57.28
1,115.49 10.88 25,328.21 44,512.04 1,487.32
2,680.89 16.00 44,512.05 51,743.28 3,574.52
3,548.64 17.92 51,743.29 61,950.84 4,731.52
4,920.54 21.36 61,950.85 124,945.96 6,560.72
15,012.36 23.52 124,945.97 196,932.00 20,016.48
27,710.67 30.00 196,932.01 375,975.60 36,947.56
67,995.51 32.00 375,975.61 501,300.80 90,660.68
98,073.54 34.00 501,300.81 1,503,902.44 130,764.72
353,736.96 35.00 1,503,902.45 En adelante 471,649.28

blas ISR 2023: Sept % Sobre Tablas ISR 2023: Sept

excedente
Cuota Fija Límite inferior Límite Superior Cuota Fija
del límite
inferior
- 1.92 0.01 7,460.40 -
128.88 6.40 7,460.41 63,320.50 143.20
3,346.47 10.88 63,320.51 111,280.10 3,718.30
8,042.67 16.00 111,280.11 129,358.20 8,936.30
10,645.92 17.92 129,358.21 154,877.10 11,828.80
14,761.62 21.36 154,877.11 312,364.90 16,401.80
45,037.08 23.52 312,364.91 492,330.00 50,041.20
83,132.01 30.00 492,330.01 939,939.00 92,368.90
203,986.53 32.00 939,939.01 1,253,252.00 226,651.70
294,220.62 34.00 1,253,252.01 3,759,756.10 326,911.80
1,061,210.88 35.00 3,759,756.11 En adelante 1,179,123.20
bril % Sobre Tablas ISR 2023: Mayo % Sobre
excedente excedente
Límite inferior Límite Superior Cuota Fija
del límite del límite
inferior inferior

1.92 0.01 3,730.20 - 1.92

6.40 3,730.21 31,660.25 71.60 6.40
10.88 31,660.26 55,640.05 1,859.15 10.88
16.00 55,640.06 64,679.10 4,468.15 16.00
17.92 64,679.11 77,438.55 5,914.40 17.92
21.36 77,438.56 156,182.45 8,200.90 21.36
23.52 156,182.46 246,165.00 25,020.60 23.52
30.00 246,165.01 469,969.50 46,184.45 30.00
32.00 469,969.51 626,626.00 113,325.85 32.00
34.00 626,626.01 1,879,878.05 163,455.90 34.00
35.00 1,879,878.06 En adelante 589,561.60 35.00

ept % Sobre Tablas ISR 2023: Nov % Sobre

excedente excedente
Límite inferior Límite Superior Cuota Fija
del límite del límite
inferior inferior
1.92 0.01 8,206.44 - 1.92
6.40 8,206.45 69,652.55 157.52 6.40
10.88 69,652.56 122,408.11 4,090.13 10.88
16.00 122,408.12 142,294.02 9,829.93 16.00
17.92 142,294.03 170,364.81 13,011.68 17.92
21.36 170,364.82 343,601.39 18,041.98 21.36
23.52 343,601.40 541,563.00 55,045.32 23.52
30.00 541,563.01 1,033,932.90 101,605.79 30.00
32.00 1,033,932.91 1,378,577.20 249,316.87 32.00
34.00 1,378,577.21 4,135,731.71 359,602.98 34.00
35.00 4,135,731.72 En adelante 1,297,035.52 35.00
 Tablas ISR 2023: Junio % Sobre
excedente
Límite inferior Límite Superior Cuota Fija
del límite
inferior

0.01 4,476.24 - 1.92

4,476.25 37,992.30 85.92 6.40
37,992.31 66,768.06 2,230.98 10.88
66,768.07 77,614.92 5,361.78 16.00
77,614.93 92,926.26 7,097.28 17.92
92,926.27 187,418.94 9,841.08 21.36

187,418.95 295,398.00 30,024.72 23.52

295,398.01 563,963.40 55,421.34 30.00
563,963.41 751,951.20 135,991.02 32.00
751,951.21 2,255,853.66 196,147.08 34.00
2,255,853.67 En adelante 707,473.92 35.00

Tablas ISR 2023: Dic % Sobre

excedente
Límite inferior Límite Superior Cuota Fija
del límite
inferior
0.01 8,952.48 - 1.92
8,952.49 75,984.60 171.84 6.40
75,984.61 133,536.12 4,461.96 10.88
133,536.13 155,229.84 10,723.56 16.00
155,229.85 185,852.52 14,194.56 17.92
185,852.53 374,837.88 19,682.16 21.36
374,837.89 590,796.00 60,049.44 23.52
590,796.01 1,127,926.80 110,842.68 30.00
1,127,926.81 1,503,902.40 271,982.04 32.00
1,503,902.41 4,511,707.32 392,294.16 34.00
4,511,707.33 En adelante 1,414,947.84 35.00
 EJERCICIO 1
ACTIVIDADES EMPRESARIALES Y PROFESIONALES
EJERCICIO FISCAL 2023
IMPUESTO DEL EJERCICIO

(+) INGRESOS ACUMULABLES 19,595,000.00

(-) DEDUCCIONES AUTORIZADAS 18,670,261.68
(=) INGRESO ACUMULABLE 924,738.32

(-) DEDUCCIONES PERSONALES 49,900.00

(=) BASE PARA IMPUESTO 874,838.32

(-) LIMITE INFERIOR

(=) EXCEDENTE SOBRE EL LIMITE INFERIOR
(%) TASA 30%
(=) IMPUESTO MARGINAL
(+) CUOTA FIJA
(=) IMPUESTO DEL EJERCICIO

(-) PAGOS PROVISIONALES

(=) IMPUESTO A CARGO (FAVOR)
S