INSTITUTO POLITECNICO NACIONAL

ESCUELA SUPERIOR DE COMERCIO Y ADMINISRACIÓN

UNIDAD SANTO TOMAS

TRIBUTACIÓN DE PERSONAS MORALES

Unidad II. ISR de personas morales del régimen general y la determinación de la PTU

Actividad 18. Cálculo de las pérdidas fiscales

Garcia Gonzalez Ana Laura

minación de la PTU
Ejercicio 9. Cálculo de las pérdidas fiscales

INSTRUCCIONES:
DETERMINA EL IMPORTE DE LAS PÉRDIDAS FISCALES PENDIENTES PARA APLICAR EN LA DECLARACIÓN DEL EJERCICIO 201

"AIRE ACONDICIONADO DEL CENTRO S. DE R.L. DE C.V."

DATOS DE LAS DECLARACIONES DE ISR PRESENTADAS EN TIEMPO Y FORMA SEGÚN LAS DISPOSICIONES FISCALES:

EJERCICIO 2008 INGRESOS ACUMULABLES 5,000,000.00

DEDUCCIONES AUTORIZADAS 5,300,000.00
PTU PAGADA EN EL EJERCICIO 200,000.00

INGRESOS ACUMULABLES 5,000,000.00

( - ) DEDUCCIONES AUTORIZADAS 5,300,000.00
( = ) Pérdida fiscal o Utilidad Fiscal, antes de -300,000.00
PTU PAGADA
( - ) PTU PAGADA EN EL EJERCICIO -200,000.00
Pérdida fiscal -500,000.00

EJERCICIO 2009 INGRESOS ACUMULABLES 9,300,000.00

DEDUCCIONES AUTORIZADAS 8,800,000.00
PTU PAGADA EN EL EJERCICIO 300,000.00

INGRESOS ACUMULABLES 9,300,000.00

( - ) DEDUCCIONES AUTORIZADAS 8,800,000.00
( = ) Pérdida fiscal o Utilidad Fiscal, antes de 500,000.00
PTU PAGADA
( - ) PTU PAGADA EN EL EJERCICIO 300,000.00
Utilidad fiscal 200,000.00

( - ) Pérdida fiscal actualizada -513,724.03

( = ) Pérdida fiscal acumulada -313,724.03

EJERCICIO 2010 INGRESOS ACUMULABLES 13,000,000.00

DEDUCCIONES AUTORIZADAS 11,000,000.00
PTU PAGADA EN EL EJERCICIO 500,000.00

INGRESOS ACUMULABLES 13,000,000.00

( - ) DEDUCCIONES AUTORIZADAS 11,000,000.00
( = ) Pérdida fiscal o Utilidad Fiscal, antes de 2,000,000.00
PTU PAGADA
( - ) PTU PAGADA EN EL EJERCICIO 500,000.00
Utilidad fiscal 1,500,000.00

( - ) Pérdida fiscal actualizada -314,664.20

( = ) Utilidad fiscal 1,185,335.80
A DECLARACIÓN DEL EJERCICIO 2010.

S DISPOSICIONES FISCALES:

Actualización de la pérdida fiscal INPC DIC 2008 74.9310

INPC JUL 2008 72.9292 1.0274
Pérdida fiscal actualizada - 513,724

Actualización de la pérdida fiscal INPC JUN 2009 75.1555

INPC DIC 2008 74.9310 1.0030
Pérdida fiscal actualizada - 314,664
 ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO EPTIEMBRE OCTUBRE OVIEMBREDICIEMBRE
2024 133.555 133.681
2023 127.336 128.046 128.389 128.363 128.084 128.214 128.832 129.545 130.12 130.609 131.445 132.373
2022 118.002 118.981 120.159 120.809 121.022 122.044 122.948 123.803 124.571 125.276 125.997 126.478
2021 110.21 110.907 111.824 112.19 112.419 113.018 113.682 113.899 114.601 115.561 116.884 117.308
2020 106.447 106.889 106.838 105.755 106.162 106.743 107.444 107.867 108.114 108.774 108.856 109.271
2019 103.108 103.079 103.476 103.531 103.233 103.299 103.687 103.67 103.942 104.503 105.346 105.934
2018 98.795 99.171374 99.492157 99.154847 98.99408 99.376465 99.909099 100.492 100.917 101.44 102.303 103.02
2017 93.603882 94.14478 94.722489 94.838933 94.725494 94.96364 95.322736 95.793768 96.0935152 96.698269 97.695174 98.272883
2016 89.386381 89.777781 89.910001 89.625278 89.225615 89.324028 89.556914 89.809333 90.3577439 90.906154 91.6168339 92.039035
2015 87.110103 87.275377 87.630717 87.40384 86.967366 87.113108 87.24082 87.424875 87.752419 88.203919 88.6854679 89.046818
2014 84.519052 84.733157 84.965292 84.806779 84.535579 84.682072 84.914959 85.219965 85.5963399 86.069626 86.7637779 87.188984
2013 80.892782 81.290943 81.887433 81.941523 81.66882 81.619238 81.592193 81.824328 82.1323397 82.522988 83.2922652 83.770058
2012 78.343049 78.502314 78.547389 78.30098 78.053819 78.413667 78.853897 79.09054 79.4391189 79.841036 80.3834365 80.568243
2011 75.295991 75.57846 75.723451 75.717441 75.159264 75.155508 75.516107 75.635555 75.821113 76.332712 77.1583328 77.792385
2010 72.552046 72.971671 73.489725 73.255565 72.793978 72.771183 72.92919 73.13175 73.5151102 73.968926 74.5615812 74.930954
2009 69.456149 69.609494 70.00995 70.25499 70.050358 70.179354 70.370516 70.538884 70.8927159 71.107191 71.4760458 71.771855
2008 65.350564 65.544834 66.019891 66.170127 66.098635 66.372168 66.742059 67.127492 67.5849348 68.045486 68.8189418 69.295552
2007 63.016208 63.192347 63.329113 63.291295 62.982534 63.05817 63.326005 63.583996 64.0777026 64.327405 64.7812213 65.049056
2006 60.603626 60.696358 60.772512 60.861617 60.590675 60.642998 60.809294 61.119609 61.7366121 62.006519 62.3318573 62.692424
2005 58.30916 58.503431 58.767121 58.976415 58.828251 58.771783 59.0018 59.072255 59.3090065 59.45458 59.8824934 60.250312
2004 55.774317 56.107945 56.298071 56.383032 56.241603 56.331745 56.47939 56.828041 57.297917 57.694747 58.1868994 58.307088
2003 53.525441 53.674122 54.01293 54.105144 53.93056 53.975112 54.053339 54.21549 54.5382382 54.738207 55.1925416 55.429811
2002 50.900472 50.86775 51.127948 51.407235 51.511429 51.762586 51.911181 52.10856 52.4219836 52.653036 53.0788773 53.30993
2001 48.575476 48.543328 48.850888 49.097309 49.20997 49.326364 49.198202 49.489688 49.9503811 50.176135 50.3651489 50.434899
2000 44.93083 45.32938 45.580681 45.840018 46.011379 46.28392 46.464466 46.719785 47.0610716 47.385136 47.7902879 48.307671
1999 40.46977 41.013643 41.394684 41.774577 42.025877 42.302006 42.58158 42.821255 43.2350184 43.508851 43.8957764 44.335516
1998 34.003924 34.599238 35.004533 35.332042 35.613481 36.03442 36.381878 36.731632 37.3273764 37.862269 38.5327862 39.472974
1997 29.498886 29.994598 30.367889 30.695972 30.976119 31.250957 31.523211 31.803502 32.1996126 32.456941 32.820042 33.279875
1996 23.329754 23.874262 24.399826 25.09345 25.550842 25.966902 26.336031 26.686072 27.1127515 27.451168 27.8670834 28.759336
1995 15.376991 16.028707 16.973617 18.326133 19.09209 19.698024 20.099588 20.432981 20.8556425 21.284762 21.8096084 22.520167
1994 13.950375 14.022124 14.094225 14.163251 14.231682 14.302895 14.366327 14.433287 14.5359366 14.612245 14.6903609 14.819204
1993 12.97732 13.083345 13.159594 13.23548 13.311137 13.385797 13.450123 13.522112 13.6222607 13.677973 13.7383024 13.843055
1992 11.657778 11.7959 11.915948 12.022171 12.101438 12.183345 12.260272 12.335592 12.4428965 12.532494 12.6366203 12.816553
1991 9.8838799 10.056425 10.19984 10.306688 10.407442 10.516648 10.609584 10.683423 10.7898504 10.915343 11.1863741 11.44968
1990 7.7760373 7.9521199 8.0923099 8.2154715 8.3588377 8.5429386 8.6987348 8.8469504 8.97306137 9.1020599 9.3437231 9.638214
1989 6.3490238 6.4351835 6.5049449 6.6022244 6.6930988 6.7743846 6.8421482 6.9073328 6.9733928 7.076525 7.17585544 7.4180296
1988 4.7182459 5.111783 5.3735474 5.5389407 5.6461087 5.7612921 5.8574565 5.9113433 5.94513902 5.9904865 6.07065435 6.1973164
1987 1.7044013 1.8273864 1.9481527 2.1186065 2.2783251 2.4431457 2.6410215 2.8568715 3.04508139 3.2988446 3.56051142 4.0863925
1986 0.8340922 0.8711745 0.9116667 0.9592631 1.0125701 1.0775666 1.1313329 1.2215312 1.29481167 1.368824 1.46130432 1.5767346
1985 0.5027114 0.5235962 0.5438854 0.5606211 0.5739022 0.5882756 0.6087628 0.6353769 0.66075231 0.6858522 0.71749512 0.7663401
1984 0.3127277 0.3292323 0.3433043 0.3581555 0.3700317 0.3834234 0.3959927 0.4072488 0.41938044 0.4340337 0.44892941 0.4679958
1983 0.1803551 0.190034 0.199232 0.2118459 0.2210339 0.2294039 0.2407461 0.2500906 0.2577875 0.2663412 0.28198324 0.2940474
1982 0.0858655 0.0892397 0.092499 0.097512 0.102993 0.1079544 0.1135172 0.1262559 0.1329955 0.1398901 0.1469627 0.1626564
1981 0.0656151 0.0672268 0.0686649 0.0702134 0.0712755 0.0722715 0.0735445 0.07506 0.07645648 0.0781529 0.07965694 0.0818011
1980 0.0513422 0.0525291 0.0536098 0.054547 0.0554368 0.0565361 0.0581148 0.059319 0.05997772 0.0608862 0.06194248 0.0635671
1979 0.0422374 0.0428445 0.0434258 0.0438147 0.0443888 0.044881 0.045425 0.0461124 0.04667788 0.0474931 0.04810445 0.0489555
1978 0.0358925 0.0364077 0.0367866 0.0371956 0.0375602 0.0380768 0.0387227 0.0391087 0.03955507 0.0400344 0.04044631 0.0407893
1977 0.0300269 0.0306899 0.0312253 0.0316974 0.0319759 0.0323677 0.0327336 0.0334053 0.03399804 0.0342578 0.03463239 0.0351117
1976 0.0233188 0.0237551 0.0239876 0.0241556 0.0243249 0.0244225 0.0246292 0.0248645 0.02571273 0.0271608 0.02838791 0.0290998
1975 0.0208159 0.0209307 0.0210627 0.0212407 0.0215249 0.0218908 0.0220659 0.0222568 0.02241898 0.0225338 0.02269167 0.0228768
1974 0.0176527 0.0180517 0.0181909 0.0184378 0.0185827 0.0187664 0.0190377 0.0192386 0.01945677 0.0198428 0.02039394 0.0205533
1973 0.0142456 0.0143633 0.0144896 0.0147192 0.0148757 0.0149977 0.0153823 0.0156291 0.01600085 0.0162061 0.01640557 0.0170428
1972 0.0133615 0.0134032 0.0134764 0.013561 0.0135883 0.0136888 0.0137404 0.0138309 0.013894 0.013904 0.01399446 0.0140418
1971 0.012799 0.0128521 0.0129009 0.0129669 0.0129941 0.013053 0.0130429 0.0131621 0.01320511 0.013218 0.01323956 0.0133027
1970 0.0121976 0.0121962 0.0122321 0.0122478 0.0122737 0.0123483 0.0124086 0.012466 0.01249613 0.0125004 0.01256789 0.0126741
1969 0.0115948 0.0116365 0.0116479 0.0116795 0.0116795 0.0117211 0.0117656 0.0117785 0.01188905 0.0120139 0.01201535 0.0121058