4. El Sr. Elmer Curio, renta dos locales comerciales, 1 al Sr. Leo Diario y otro a la Estrella Roja S.A, de C,V.

ambos
impuestos. Determine el P.P. Mensual y realice el calculo anual.

Mensual Enero Febrero Marzo

Ingresos por Renta a P.F $10,000.00 $20,000.00 $30,000.00
Ingresos por renta a P.M. $10,000.00 $20,000.00 $30,000.00
Suma total de ingresos $20,000.00 $40,000.00 $60,000.00
Deduccion opcional
Deduccion ciega 35% P.F $3,500.00 $7,000.00 $10,500.00
Deduccion ciega 35% P.M $3,500.00 $7,000.00 $10,500.00
Total deducciones $7,000.00 $14,000.00 $21,000.00

Base gravable $13,000.00 $26,000.00 $39,000.00

Limite inferior $11,176.63 $22,353.26 $33,529.89
Excedente limite inferior $1,823.37 $3,646.74 $5,470.11
% S/ excedente limite inferior 17.92% 17.92% 17.92%
Impuesto marginal $326.75 $653.50 $980.24
Cuota fija $1,022.01 $2,044.02 $3,066.03
Impuesto determinado $1,348.76 $2,697.52 $4,046.27

ISR retenido 10% $1,000.00 $2,000.00 $3,000.00

ISR a pagar $348.76 $697.52 $1,046.27

P.P ISR ANUAL

Anual 2022
Ingreso por renta a P.F $ 120,000.00
Ingreso por renta a P.M. $ 120,000.00
Ingresos Totales $ 240,000.00
Deduccion opcional
Deduccion ciega 35% P.F. $ 42,000.00
Deduccion ciega 35 % P.M. $ 42,000.00
Total deducciones $ 84,000.00

Base gravable $ 156,000.00

Limite inferior $134,119.42
Excedente limite inferior $21,880.58
% S/ excedente limite inferior 17.92%
Impuesto marginal $3,921.00
Cuota fija $12,264.16
Impuesto determinado $16,185.16

ISR retenido 10% $12,000.00

ISR a pagar o favor $4,185.16

TablasTarifas mensuales

Enero
Límite inferior Límite superior Cuota fija

0.01 644.58 0
644.59 5,470.92 12.38
5,470.93 9,614.66 321.26
9,614.67 11,176.62 772.1
11,176.63 13,381.47 1,022.01
13,381.48 26,988.50 1,417.12
26,988.51 42,537.58 4,323.58
42,537.59 81,211.25 7,980.73
81,211.26 108,281.67 1,958.83
108,281.68 324,845.01 28,245.36
324,845.02 En adelante 101,876.90

Abril
Límite inferior Límite superior Cuota fija

0.01 2,578.32 0.00

2,578.36 21,883.68 49.52
21,883.72 38,458.64 1,285.04
38,458.68 44,706.48 3,088.40
44,706.52 53,525.88 4,088.04
53,525.92 107,954.00 5,668.48
107,954.04 170,150.32 17,294.32
170,150.36 324,845.00 31,922.92
324,845.04 433,126.68 7,835.32
433,126.72 1,299,380.04 112,981.44
1,299,380.08 En adelante 407,507.60

Julio
Límite inferior Límite superior Cuota fija

0.01 4,512.06 0.00

4,512.13 38,296.44 86.66
38,296.51 67,302.62 2,248.82
67,302.69 78,236.34 5,404.70
78,236.41 93,670.29 7,154.07
93,670.36 188,919.50 9,919.84
188,919.57 297,763.06 30,265.06
297,763.13 568,478.75 55,865.11
 568,478.82 757,971.69 13,711.81
757,971.76 2,273,915.07 197,717.52
2,273,915.14 En adelante 713,138.30

Octubre
Límite inferior Límite superior Cuota fija

0.01 6,445.80 0.00

6,445.90 54,709.20 123.80
54,709.30 96,146.60 3,212.60
96,146.70 111,766.20 7,721.00
111,766.30 133,814.70 10,220.10
133,814.80 269,885.00 14,171.20
269,885.10 425,375.80 43,235.80
425,375.90 812,112.50 79,807.30
812,112.60 1,082,816.70 19,588.30
1,082,816.80 3,248,450.10 282,453.60
3,248,450.20 En adelante 1,018,769.00
ro a la Estrella Roja S.A, de C,V. ambos por $20,000 mas

P.P. ISR MENSUAL

Abril Mayo Junio Julio Agosto Septiembre Octubre
$40,000.00 $50,000.00 $60,000.00 $70,000.00 $80,000.00 $90,000.00 $100,000.00
$40,000.00 $50,000.00 $60,000.00 $70,000.00 $80,000.00 $90,000.00 $100,000.00
$80,000.00 $100,000.00 $120,000.00 $140,000.00 $160,000.00 $180,000.00 $200,000.00

$14,000.00 $17,500.00 $21,000.00 $24,500.00 $28,000.00 $31,500.00 $35,000.00

$14,000.00 $17,500.00 $21,000.00 $24,500.00 $28,000.00 $31,500.00 $35,000.00
$28,000.00 $35,000.00 $42,000.00 $49,000.00 $56,000.00 $63,000.00 $70,000.00

$52,000.00 $65,000.00 $78,000.00 $91,000.00 $104,000.00 $117,000.00 $130,000.00

$44,706.52 $55,883.15 $67,059.78 $78,236.41 $89,413.04 $100,589.67 $111,766.30
$7,293.48 $9,116.85 $10,940.22 $12,763.59 $14,586.96 $16,410.33 $18,233.70
17.92% 17.92% 17.92% 17.92% 17.92% 17.92% 17.92%
$1,306.99 $1,633.74 $1,960.49 $2,287.24 $2,613.98 $2,940.73 $3,267.48
$4,088.04 $5,110.05 $6,132.06 $7,154.07 $8,176.08 $9,198.09 $10,220.10
$5,395.03 $6,743.79 $8,092.55 $9,441.31 $10,790.06 $12,138.82 $13,487.58

$4,000.00 $5,000.00 $6,000.00 $7,000.00 $8,000.00 $9,000.00 $10,000.00

$1,395.03 $1,743.79 $2,092.55 $2,441.31 $2,790.06 $3,138.82 $3,487.58

Tabla tarifa Anual

del límite
Límite inferior Límite superior Cuota fija
inferior
0.01 7,735 0 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 17,005.47 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%
 1 Febrero 2
del límite Límite del límite
Límite inferior Cuota fija
inferior superior inferior
1.92% 0.01 1,289.16 0.00 1.92%
6.40% 1,289.18 10,941.84 24.76 6.40%
10.88% 10,941.86 19,229.32 642.52 10.88%
16.00% 19,229.34 22,353.24 1,544.20 16.00%
17.92% 22,353.26 26,762.94 2,044.02 17.92%
21.36% 26,762.96 53,977.00 2,834.24 21.36%
23.52% 53,977.02 85,075.16 8,647.16 23.52%
30.00% 85,075.18 162,422.50 15,961.46 30.00%
32.00% 162,422.52 216,563.34 3,917.66 32.00%
34.00% 216,563.36 649,690.02 56,490.72 34.00%
35.00% 649,690.04 En adelante 203,753.80 35.00%

4 Mayo 5
del límite Límite del límite
Límite inferior Cuota fija
inferior superior inferior
1.92% 0.01 3,222.90 0.00 1.92%
6.40% 3,222.95 27,354.60 61.90 6.40%
10.88% 27,354.65 48,073.30 1,606.30 10.88%
16.00% 48,073.35 55,883.10 3,860.50 16.00%
17.92% 55,883.15 66,907.35 5,110.05 17.92%
21.36% 66,907.40 134,942.50 7,085.60 21.36%
23.52% 134,942.55 212,687.90 21,617.90 23.52%
30.00% 212,687.95 406,056.25 39,903.65 30.00%
32.00% 406,056.30 541,408.35 9,794.15 32.00%
34.00% 541,408.40 1,624,225.05 141,226.80 34.00%
35.00% 1,624,225.10 En adelante 509,384.50 35.00%

7 Agosto 8
del límite Límite del límite
Límite inferior Cuota fija
inferior superior inferior
1.92% 0.01 5,156.64 0.00 1.92%
6.40% 5,156.72 43,767.36 99.04 6.40%
10.88% 43,767.44 76,917.28 2,570.08 10.88%
16.00% 76,917.36 89,412.96 6,176.80 16.00%
17.92% 89,413.04 107,051.76 8,176.08 17.92%
21.36% 107,051.84 215,908.00 11,336.96 21.36%
23.52% 215,908.08 340,300.64 34,588.64 23.52%
30.00% 340,300.72 649,690.00 63,845.84 30.00%
 32.00% 649,690.08 866,253.36 15,670.64 32.00%
34.00% 866,253.44 2,598,760.08 225,962.88 34.00%
35.00% 2,598,760.16 En adelante 815,015.20 35.00%

10 Noviembre 11
del límite Límite del límite
Límite inferior Cuota fija
inferior superior inferior
1.92% 0.01 7,090.38 0.00 1.92%
6.40% 7,090.49 60,180.12 136.18 6.40%
10.88% 60,180.23 105,761.26 3,533.86 10.88%
16.00% 105,761.37 122,942.82 8,493.10 16.00%
17.92% 122,942.93 147,196.17 11,242.11 17.92%
21.36% 147,196.28 296,873.50 15,588.32 21.36%
23.52% 296,873.61 467,913.38 47,559.38 23.52%
30.00% 467,913.49 893,323.75 87,788.03 30.00%
32.00% 893,323.86 1,191,098.37 21,547.13 32.00%
34.00% 1,191,098.48 3,573,295.11 310,698.96 34.00%
35.00% 3,573,295.22 En adelante 1,120,645.90 35.00%
Noviembre Diciembre
$110,000.00 $120,000.00
$110,000.00 $120,000.00
$220,000.00 $240,000.00

$38,500.00 $42,000.00
$38,500.00 $42,000.00
$77,000.00 $84,000.00

$143,000.00 $156,000.00
$122,942.93 $134,119.56
$20,057.07 $21,880.44
17.92% 17.92%
$3,594.23 $3,920.97
$11,242.11 $12,264.12
$14,836.34 $16,185.09

$11,000.00 $12,000.00
$3,836.34 $4,185.09
Marzo 3
del límite
Límite inferior Límite superior Cuota fija
inferior
0.01 1,933.74 0.00 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 23,942.19 30.00%
243,633.78 324,845.01 5,876.49 32.00%
324,845.04 974,535.03 84,736.08 34.00%
974,535.06 En adelante 305,630.70 35.00%

Junio 6
del límite
Límite inferior Límite superior Cuota fija
inferior
0.01 3,867.48 0.00 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 47,884.38 30.00%
487,267.56 649,690.02 11,752.98 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%

Septiembre 9
del límite
Límite inferior Límite superior Cuota fija
inferior
0.01 5,801.22 0.00 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 71,826.57 30.00%
 730,901.34 974,535.03 17,629.47 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%

Diciembre 12
del límite
Límite inferior Límite superior Cuota fija
inferior
0.01 7,734.96 0.00 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 95,768.76 30.00%
974,535.12 1,299,380.04 23,505.96 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%