 |
| TABLA PARA EL CALCULO DEL IMPUESTO
ANUAL DEL ARTICULO 141 DE LA LEY DEL IMPUESTO SOBRE
LA RENTA |
| |
| LIMITE INFERIOR |
LIMITE SUPERIOR |
CUOTA FIJA |
% SOBRE EXCEDENTE |
| 0.01 |
5,153.22 |
0 |
3 |
| 5,153.23 |
43,739.22 |
154.56 |
10 |
| 43,739.23 |
76,867.80 |
4,013.10 |
17 |
| 76,867.81 |
89,355.48 |
9,645.12 |
25 |
| 89,355.49 |
106,982.82 |
12,767.04 |
32 |
| 106,982.83 |
215,769.06 |
18,407.70 |
33 |
| 215,769.07 |
629,030.10 |
54,307.20 |
34 |
| 629,030.11 |
1,887,090.18 |
194,815.74 |
35 |
| 1,887,090.19 |
2,516,120.46 |
635,136.96 |
37.5 |
| 2,516,120.47 |
En adelante |
871,023.24 |
40 |
| |
|
|
|
| TABLA PARA EL CALCULO DEL SUBSIDIO
ANUAL DEL ARTICULO 141-A DE LA LEY DEL IMPUESTO SOBRE
LA RENTA |
| |
| LIMITE INFERIOR |
LIMITE SUPERIOR |
CUOTA FIJA |
% DE SUBSIDIO |
| 0.01 |
5,153.22 |
0 |
50 |
| 5,153.23 |
43,739.22 |
77.22 |
50 |
| 43,739.23 |
76,867.80 |
2,006.58 |
50 |
| 76,867.81 |
89,355.48 |
4,822.20 |
50 |
| 89,355.49 |
106,982.82 |
6,383.46 |
50 |
| 106,982.83 |
215,769.06 |
9,203.70 |
40 |
| 215,769.07 |
340,081.74 |
23,563.74 |
30 |
| 340,081.75 |
431,537.94 |
36,243.54 |
20 |
| 431,537.95 |
517,844.70 |
42,462.72 |
10 |
| 517,844.71 |
En adelante |
45,396.78 |
0 |
| |
|
|
|
| TABLA PARA EL CALCULO DEL CREDITO AL
SALARIO ANUAL DEL ARTICULO 81 DE LA LEY DEL IMPUESTO
SOBRE LA RENTA |
| |
| PARA INGRESOS DE $ |
HASTA INGRESOS DE $ |
CAS ANUAL |
|
| 0.01 |
18,376.56 |
4,228.14 |
|
| 18,376.57 |
27,058.26 |
4,226.34 |
|
| 27,058.27 |
27,564.24 |
4,226.34 |
|
| 27,564.25 |
36,077.04 |
4,224.12 |
|
| 36,077.05 |
36,752.58 |
4,080.18 |
|
| 36,752.59 |
39,325.50 |
3,973.02 |
|
| 39,325.51 |
46,188.24 |
3,973.02 |
|
| 46,188.25 |
49,003.62 |
3,679.86 |
|
| 49,003.63 |
55,426.14 |
3,374.82 |
|
| 55,426.15 |
64,664.16 |
3,060.72 |
|
| 64,664.17 |
73,901.58 |
2,633.88 |
|
| 73,901.59 |
76,690.26 |
2,260.50 |
|
| 76,690.27 |
En adelante |
1,847.04 |
|
| |
|
|
|
|
Crédito General Anual 1,847.04 |
|
|
|
