Distribución de dividendos

Instrucciones de uso |
1. Captura los datos requeridos en ésta cédula
2. Captura cronológicamente la cédula CUFIN: Captura en negativo los dividendos y asegurate que coincida la fecha de la
3. Únicamente si tienes saldo en la CUFIN antes del 2014 captura la cédula No. 3
4. Asegurate que se encuentre actualizada la tabla de INPC
5. En la Cédula No. 2 ISR Dividendos se muestran el ISR a cargo de la sociedad y la retención correspondiente

Distribución de utilidades | Dividendos

1 Fecha de la distribución de dividendos 1/10/2021
2 Dividendos distribuidos 25,000.00

Cédulas |
1 ISR Dividendos
2 CUFIN
3 CUFIN antes del 2014

INPC
 ivo los dividendos y asegurate que coincida la fecha de la distribución
a la cédula No. 3

de la sociedad y la retención correspondiente

a distribución
ISR | Dividendos distribuidos

ISR a cargo de la persona moral |

Saldo en la CUFIN
Fecha de la distribución Nombre del socio Importe
antes del 2014
1/10/2021 M. Harper Corcuera 25,000.00 -

ISR dividendos Importe

1 ISR a cargo de la persona moral -
2 ISR retenido al Socio | Accionista 2,500.00
Suma de ISR por pagar 2,500.00
Saldo en la Factor de ISR a cargo de la
Utilidad Gravable Base gravable
CUFIN piramidación Persona Moral
26,565.00 - 1.0452 - -

Saldo final de la CUFIN 1,565.00

ISR a retener (10%)

2,500.00
Cuenta de Utilidad Neta (CUFIN)
Saldo actualizado al 31/12/2021

INPC mes distribución de

Fecha distribución de dividendos Saldo anterior INPC mes de la Saldo anterior Resultado ISR del No UFIN | Dividendos Saldo final de la
dividendos | cierre F.A
| cierre del ejercicio de la CUFIN última actualización actualizado Fiscal ejercicio deducibles (UFIN negativa) distribuidos CUFIN actualizado
ejercicio
12/31/2013 3,450 83.2923 83.2923 1.0000 3,450 0 0 0 0 3,450
12/31/2014 3,450 86.7638 86.7638 1.0000 3,450 5,000 800.00 250.00 3,950 7,400
12/31/2015 7,400 88.6855 88.6855 1.0000 7,400 4,000 640.00 270.00 3,090 10,490
12/31/2016 10,490 91.6168 91.6168 1.0000 10,490 6,000 960.00 320.00 4,720 15,210
12/31/2017 15,210 97.6952 97.6952 1.0000 15,210 7,000 1,120.00 260.00 5,620 20,830
12/31/2018 20,830 102.3030 102.3030 1.0000 20,830 3,500 560.00 270.00 2,670 23,500
12/31/2019 23,500 105.3460 105.3460 1.0000 23,500 4,000 640.00 295.00 3,065 26,565
1/10/2021 26,565 105.3460 105.3460 1.0000 26,565 (25,000) 1,565
12/31/2020 1,565 108.8560 108.8560 1.0000 1,565 0 - - 0 1,565
CUFIN Saldo inicial al 31/12/2013 Importe
Tabla INPC base 112.19 (Abril 2021)
EJERCICIO /
ENERO FEBRERO MARZO ABRIL MAYO JUNIO
PERIODO
1969 0.01159484239 0.01163645774 0.01164794302 0.01167951329 0.01167951329 0.01172113383
1970 0.0121976149 0.01219617989 0.01223206037 0.01224784551 0.01227368091 0.01234831191
1971 0.01279895758 0.01285205821 0.01290085381 0.01296687474 0.01299414515 0.01305298584
1972 0.01336154975 0.01340317028 0.01347636627 0.01356104236 0.01358830759 0.01368876881
1973 0.01424562093 0.01436330748 0.01448960411 0.01471923198 0.01487566904 0.01499765545
1974 0.01765274421 0.01805172426 0.01819094117 0.01843778919 0.01858274615 0.01876644845
1975 0.0208158895 0.02093070084 0.02106273752 0.02124069976 0.02152486846 0.02189083804
1976 0.02331884624 0.02375514178 0.02398763968 0.02415555684 0.02432490901 0.02442250021
1977 0.03002689153 0.03068994492 0.03122526667 0.0316974427 0.03197586617 0.03236767115
1978 0.03589248098 0.03640771257 0.03678659726 0.03719562757 0.03756016213 0.03807682873
1979 0.04223742153 0.04284450426 0.04342575159 0.04381468655 0.044388764 0.0448810302
1980 0.05134222229 0.05252911734 0.05360981111 0.05454698293 0.05543679935 0.05653614828
1981 0.06561511364 0.06722682413 0.06866487223 0.070213437 0.07127547043 0.07227148812
1982 0.08586553576 0.08923965376 0.09249895005 0.09751204377 0.10299300849 0.1079544314
1983 0.18035508617 0.1900339592 0.19923204611 0.2118458612 0.22103390303 0.22940388942
1984 0.31272771793 0.32923231761 0.34330428133 0.35815554998 0.37003168586 0.38342337605
1985 0.50271144652 0.52359622179 0.5438853996 0.56062106217 0.57390224086 0.58827559343
1986 0.83409223139 0.87117447744 0.91166671679 0.95926311146 1.01257009871 1.07756664434
1987 1.7044012928 1.82738639011 1.94815269939 2.11860645973 2.27832505884 2.4431457328
1988 4.71824593565 5.11178304007 5.37354742559 5.5389407368 5.64610868822 5.76129213654
1989 6.34902379296 6.43518354251 6.50494489883 6.6022244447 6.69309876915 6.77438463671
1990 7.77603730173 7.95211985378 8.09230991966 8.21547154939 8.35883767567 8.54293858947
1991 9.8838798948 10.0564247219 10.1998396438 10.3066875512 10.4074416711 10.5166475835
1992 11.6577784654 11.7959004351 11.9159477203 12.0221713196 12.1014378918 12.1833451922
1993 12.9773197639 13.0833453108 13.1595936894 13.2354804035 13.3111374897 13.3857971232
1994 13.9503749806 14.022124062 14.094224763 14.1632513049 14.2316822443 14.302894569
1995 15.3769909443 16.0287073487 16.973617203 18.3261332553 19.092090191 19.6980242687
1996 23.3297537613 23.8742620288 24.3998258804 25.0934496172 25.550842303 25.9669017285
1997 29.4988860289 29.9945980915 30.3678890737 30.6959718117 30.9761194456 31.2509569123
1998 34.0039241109 34.5992378439 35.0045333976 35.3320420634 35.6134813638 36.0344204114
1999 40.4697702805 41.0136428124 41.3946837831 41.7745766092 42.0258770768 42.3020062048
2000 44.9308301164 45.3293803145 45.580680782 45.8400182716 46.0113790737 46.283920241
2001 48.5754762479 48.5433281596 48.8508877817 49.0973086324 49.2099704636 49.3263637672
2002 50.9004720097 50.8677498491 51.1279484445 51.4072349726 51.5114292314 51.762586177
2003 53.5254406753 53.674122455 54.0129304128 54.1051441995 53.9305596707 53.9751123991
2004 55.7743173495 56.1079447575 56.2980709356 56.3830319526 56.2416029426 56.3317445094
2005 58.3091603733 58.5034309913 58.7671209768 58.9764151893 58.8282514646 58.7717834717
2006 60.6036258858 60.6963577275 60.7725118097 60.8616172665 60.5906745113 60.6429980644
2007 63.016207934 63.1923466277 63.3291131428 63.2912951292 62.9825343603 63.0581703875
2008 65.3505636801 65.5448342981 66.019890716 66.1701266606 66.0986350732 66.3721681034
2009 69.4561494075 69.609493682 70.0099501826 70.2549901887 70.0503584711 70.1793541615
2010 72.5520459762 72.9716705111 73.4897254924 73.2555646409 72.7939776525 72.7711832333
2011 75.2959913456 75.578460244 75.7234509285 75.717440952 75.1592643789 75.1555081435
2012 78.3430494621 78.502313841 78.5473886652 78.3009796262 78.0538193401 78.4136666867
2013 80.8927820182 81.2909429653 81.887433139 81.9415229281 81.6688202416 81.619237935
2014 84.5190516257 84.7331570407 84.9652923854 84.8067792536 84.5355790612 84.6820722399
2015 87.1101027706 87.275377126 87.6307169902 87.403840375 86.9673658273 87.1131077589
2016 89.3863813931 89.7777811167 89.910000601 89.6252779614 89.2256145201 89.3240278863
2017 93.6038824449 94.1447803354 94.7224893323 94.8389326282 94.7254943206 94.9636396418
2018 98.7949996995 99.1713744816 99.4921569806 99.1548470461 98.9940801731 99.3764649318
2019 103.1080000 103.0790000 103.4760000 103.5310000 103.2330000 103.2990000
2020 106.4470000 106.8890000 106.8380000 105.7550000 106.1620000 106.7430000
2021 118.0020000 118.9810000 120.1590000 120.8090000 121.0220000 122.0440000
2022 110.2100000 110.9070000 111.8240000 112.1900000 112.4190000 113.0180000
 JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

0.01176562439 0.01177854468 0.01188905099 0.0120139126 0.01201534761 0.01210576375

0.01240858761 0.01246599328 0.01249613372 0.01250043876 0.0125678947 0.01267409597
0.01304294075 0.01316205713 0.01320511268 0.01321803297 0.01323955816 0.01330270906
0.01374043962 0.01383085575 0.01389400148 0.01390404656 0.0139944627 0.01404182847
0.01538228537 0.01562913857 0.0160008482 0.01620608086 0.01640557347 0.01704279146
0.01903769686 0.01923862448 0.01945677226 0.01984283201 0.02039394408 0.02055325116
0.02206593027 0.0222568128 0.02241898474 0.02253380126 0.02269167334 0.02287681064
0.02462916788 0.0248645358 0.02571273168 0.02716083005 0.02838791062 0.02909975961
0.03273364591 0.03340530938 0.03399804199 0.03425781029 0.03463238995 0.03511174104
0.03872266197 0.0391087269 0.03955506753 0.04003441863 0.04044631378 0.04078932317
0.04542496203 0.04611241581 0.046677878 0.04749306342 0.04810445118 0.04895551191
0.05811484831 0.0593189635 0.05997771704 0.06088618343 0.061942482 0.0635671076
0.07354449427 0.07506004857 0.07645648132 0.07815286789 0.07965693692 0.08180109914
0.11351720218 0.12625587888 0.13299549962 0.13989011723 0.14696269709 0.16265641639
0.24074613338 0.25009060709 0.25778749501 0.26634117851 0.28198323737 0.29404738058
0.39599270576 0.40724883861 0.41938043777 0.434033654 0.44892941321 0.46799581549
0.60876282367 0.63537685187 0.66075231421 0.68585222312 0.71749512499 0.76634013059
1.13133289251 1.22153124327 1.29481166937 1.36882402945 1.46130432434 1.57673462586
2.64102152652 2.85687154864 3.0450813948 3.29884463353 3.56051142267 4.0863924586
5.85745654316 5.91134334273 5.94513902208 5.99048648308 6.07065434655 6.19731638572
6.84214821761 6.90733277575 6.973392795 7.07652501522 7.17585543716 7.41802957873
8.69873483373 8.84695044161 8.97306136871 9.10205988765 9.34372310268 9.63821395386
10.6095842693 10.6834229773 10.7898503743 10.9153427386 11.1863740968 11.4496798668
12.2602724145 12.3355922314 12.4428965245 12.5324935378 12.6366203407 12.8165534814
13.4501234404 13.5221121949 13.6222606722 13.677973025 13.7383023563 13.8430548971
14.3663267699 14.4332866454 14.5359366445 14.6122453041 14.6903608564 14.8192043682
20.0995883553 20.4329812657 20.8556425301 21.2847621166 21.8096083843 22.5201672712
26.3360306881 26.6860717149 27.1127514904 27.4511675396 27.8670834484 28.7593364537
31.5232110409 31.8035021967 32.199612589 32.4569408231 32.8200420108 33.2798745076
36.3818781105 36.7316321038 37.3273763871 37.8622689273 38.5327862256 39.4729743247
42.5815797715 42.8212552562 43.2350183928 43.5088512265 43.895776447 44.3355163886
46.4644662097 46.7197851883 47.061071604 47.3851358259 47.7902878628 48.3076711807
49.198201964 49.4896875472 49.9503811498 50.1761353678 50.3651489089 50.4348987851
51.9111813534 52.1085603013 52.421983565 52.6530360867 53.0788772814 53.3099298031
54.0533387013 54.2154899105 54.5382381639 54.7382073867 55.1925416054 55.4298107868
56.4793901791 56.8280411816 57.2979170497 57.6947471654 58.1868993977 58.3070881534
59.0017998834 59.0722553609 59.3090064873 59.4545799371 59.8824933517 60.2503123885
60.8092937134 61.1196086472 61.7366121301 62.0065187754 62.3318573037 62.6924235707
63.3260048129 63.5839961936 64.0777025909 64.3274050919 64.7812212556 65.0490556809
66.7420593601 67.1274922662 67.5849348148 68.0454856932 68.8189417804 69.2955523632
70.3705164496 70.5388843185 70.8927158708 71.1071906331 71.4760457798 71.7718551742
72.9291900026 73.1317495003 73.5151101865 73.9689263502 74.5615812489 74.9309544506
75.5161067372 75.6355550213 75.8211130477 76.3327123024 77.1583328325 77.7923853597
78.8538974698 79.0905402969 79.4391189374 79.84103612 80.3834365046 80.5682432839
81.5921930404 81.8243283851 82.1323396839 82.5229881603 83.2922651602 83.7700582968
84.9149588317 85.2199651421 85.5963399243 86.0696255785 86.7637778713 87.188983713
87.2408197608 87.424875293 87.7524190156 88.2039185047 88.6854678767 89.0468177174
89.556914478 89.8093334936 90.3577438548 90.906154216 91.6168339443 92.0390347978
95.3227357413 95.7937676543 96.0935152353 96.6982691268 97.6951739888 98.2728829858
99.9090991045 100.492 100.917 101.44 102.303 103.02
103.6870000 103.6700000 103.9420000 104.5030000 105.3460000 105.9340000
107.4440000 107.8670000 108.1140000 108.7740000 108.8560000 109.2710000

122.9480000 123.8030000 124.5710000 125.2760000 125.9970000 126.4780000

113.6820000 113.8990000 114.6010000 115.5610000 116.8840000 117.3080000
OCT NOV DIC