CALCULO DEL IMPUESTO AL VALOR AGREGADO

EJERCICIO 2023
ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

INGRESOS MES $850,000 $930,000 $1,200,000 $1,500,000 $975,000 $1,100,000 $1,800,000 $930,000 $1,480,000 $1,900,000 $2,100,000 $2,500,000
IVA TRASLADADO $136,000 $148,800 $192,000 $240,000 $156,000 $176,000 $288,000 $148,800 $236,800 $304,000 $336,000 $400,000
DEDUCCIONES
AUTORIZADAS $595,000 $651,000 $840,000 $1,050,000 $682,500 $770,000 $1,260,000 $651,000 $1,036,000 $1,330,000 $1,470,000 $1,750,000
IVA ACREDITABLE $95,200 $104,160 $134,400 $168,000 $109,200 $123,200 $201,600 $104,160 $165,760 $212,800 $235,200 $280,000
IVA A CARGO $40,800 $44,640 $57,600 $72,000 $46,800 $52,800 $86,400 $44,640 $71,040 $91,200 $100,800 $120,000
RETENCIÓN IVA
(4%) $34,000 $37,200 $48,000 $60,000 $39,000 $44,000 $72,000 $37,200 $59,200 $76,000 $84,000 $100,000
IVA POR PAGAR $6,800 $7,440 $9,600 $12,000 $7,800 $8,800 $14,400 $7,440 $11,840 $15,200 $16,800 $20,000
 RFC: DIRA591220YUL
GIRO ECONOMICO: FLETES
ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
$ $ $ $ $ $ $ $ $ $ $ $
INGRESOS MES 850,000.0 930,000.0 1,200,000.0 1,500,000.0 975,000.0 1,100,000.0 1,800,000.0 930,000.0 1,480,000.0 1,900,000.0 2,100,000.0 2,500,000.0
$ $ $ $ $ $ $ $ $ $ $ $
INGRESOS ACUM 850,000.0 1,780,000.0 2,980,000.0 4,480,000.0 5,455,000.0 6,555,000.0 8,355,000.0 9,285,000.0 10,765,000.0 12,665,000.0 14,765,000.0 17,265,000.0
DEDUCCIONES $ $ $ $ $ $ $ $ $ $ $ $
MES 595,000.0 651,000.0 840,000.0 1,050,000.0 682,500.0 770,000.0 1,260,000.0 651,000.0 1,036,000.0 1,330,000.0 1,470,000.0 1,750,000.0
DEDUCCIONES $ $ $ $ $ $ $ $ $ $ $ $
ACUM 595,000.0 1,246,000.0 2,086,000.0 3,136,000.0 3,818,500.0 4,588,500.0 5,848,500.0 6,499,500.0 7,535,500.0 8,865,500.0 10,335,500.0 12,085,500.0
$ $ $ $ $ $ $ $ $ $ $ $
BASE GRAVABLE 255,000.0 534,000.0 894,000.0 1,344,000.0 1,636,500.0 1,966,500.0 2,506,500.0 2,785,500.0 3,229,500.0 3,799,500.0 4,429,500.0 5,179,500.0
ISR A CARGO DE $ $ $ $ $ $ $ $ $ $ $ $
TARIFA 76,780.61 161,721.22 274,201.83 417,282.44 506,813.06 609,093.67 782,774.28 867,714.89 1,008,755.50 1,193,033.57 1,399,854.42 1,648,675.27
PAGOS $ $ $ $ $ $ $ $ $ $ $ $
PROVISIONALES - 76,780.61 161,721.22 274,201.83 417,282.44 506,813.06 609,093.67 782,774.28 867,714.89 1,008,755.50 1,193,033.57 1,399,854.42
$ $ $ $ $ $ $ $ $ $ $ $
ISR POR PAGAR 76,780.61 84,940.61 112,480.61 143,080.61 89,530.61 102,280.61 173,680.61 84,940.61 141,040.61 184,278.07 206,820.85 248,820.85