 |
Primer
Semestre
| TABLA PARA EL CÁLCULO DEL IMPUESTO
MENSUAL DEL ARTÍCULO 80 LISR |
| LIMITE INFERIOR |
LIMITE SUPERIOR |
CUOTA FIJA |
% SOBRE EXCEDENTE |
| 0.01 |
423.15 |
0 |
3 |
| 423.16 |
3,591.60 |
12.69 |
10 |
| 3,591.61 |
6,311.92 |
329.53 |
17 |
| 6,311.93 |
7,337.33 |
792 |
25 |
| 7,337.34 |
8,784.78 |
1,048.35 |
32 |
| 8,784.79 |
17,717.65 |
1,511.53 |
33 |
| 17,717.66 |
51,652.14 |
4,459.38 |
34 |
| 51,652.15 |
154,956.41 |
15,997.09 |
35 |
| 154,956.42 |
206,608.57 |
52,153.60 |
37.5 |
| 206,608.58 |
En adelante |
71,523.15 |
40 |
| |
|
TABLA PARA CÁLCULO DEL SUBSIDIO ACREDITABLE MENSUAL
DEL ARTÍCULO 80-A LISR |
| LIMITE INFERIOR |
LIMITE SUPERIOR |
CUOTA FIJA |
% DE SUBSIDIO |
| 0.01 |
423.15 |
0 |
50 |
| 423.16 |
3,591.60 |
6.34 |
50 |
| 3,591.61 |
6,311.92 |
164.77 |
50 |
| 6,311.93 |
7,337.33 |
395.97 |
50 |
| 7,337.34 |
8,784.78 |
524.17 |
50 |
| 8,784.79 |
17,717.65 |
755.75 |
40 |
| 17,717.66 |
27,925.45 |
1,934.91 |
30 |
| 27,925.46 |
35,435.28 |
2,976.10 |
20 |
| 35,435.29 |
42,522.27 |
3,486.78 |
10 |
| 42,522.28 |
En adelante |
3,727.71 |
0 |
| |
|
|
|
|
CRÉDITO AL SALARIO ARTÍCULO 80-B LISR |
|
| PARA INGRESOS DE $ |
HASTA INGRESOS DE $ |
CAS MENSUAL |
|
| 0.01 |
1,508.97 |
347.19 |
|
| 1,508.98 |
2,221.86 |
347.04 |
|
| 2,221.87 |
2,263.41 |
347.04 |
|
| 2,263.42 |
2,962.43 |
346.86 |
|
| 2,962.44 |
3,017.90 |
335.04 |
|
| 3,017.91 |
3,229.17 |
326.24 |
|
| 3,229.18 |
3,792.70 |
326.24 |
|
| 3,792.71 |
4,023.88 |
302.17 |
|
| 4,023.89 |
4,551.26 |
277.12 |
|
| 4,551.27 |
5,309.83 |
251.33 |
|
| 5,309.84 |
6,068.35 |
216.28 |
|
| 6,068.36 |
6,297.34 |
185.62 |
|
| 6,297.35 |
En adelante |
151.67 |
|
Segundo Semestre
| TABLA PARA EL CÁLCULO DEL IMPUESTO
MENSUAL DEL ARTÍCULO 80 LISR |
| LIMITE INFERIOR |
LIMITE SUPERIOR |
CUOTA FIJA |
% SOBRE EXCEDENTE |
| 0.01 |
435.72 |
0 |
3 |
| 435.73 |
3,698.27 |
13.07 |
10 |
| 3,698.28 |
6,499.38 |
339.32 |
17 |
| 6,499.39 |
7,555.25 |
815.52 |
25 |
| 7,555.26 |
9,045.69 |
1,079.49 |
32 |
| 9,045.70 |
18,243.86 |
1,556.42 |
33 |
| 18,243.87 |
53,186.21 |
4,591.82 |
34 |
| 53,186.22 |
159,558.62 |
16,472.20 |
35 |
| 159,558.63 |
212,744.84 |
53,702.56 |
37.5 |
| 212,744.85 |
En adelante |
73,647.39 |
40 |
| |
| TABLA PARA CÁLCULO DEL SUBSIDIO ACREDITABLE
MENSUAL DEL ARTÍCULO 80-A LISR |
| LIMITE INFERIOR |
LIMITE SUPERIOR |
CUOTA FIJA |
% DE SUBSIDIO |
| 0.01 |
435.72 |
0 |
50 |
| 435.73 |
3,698.27 |
6.53 |
50 |
| 3,698.28 |
6,499.38 |
169.66 |
50 |
| 6,499.39 |
7,555.25 |
407.73 |
50 |
| 7,555.26 |
9,045.69 |
539.74 |
50 |
| 9,045.70 |
18,243.86 |
778.2 |
40 |
| 18,243.87 |
28,754.84 |
1,992.38 |
30 |
| 28,754.85 |
36,487.71 |
3,064.49 |
20 |
| 36,487.72 |
43,785.18 |
3,590.34 |
10 |
| 43,785.19 |
En adelante |
3,838.42 |
0 |
| |
| CRÉDITO AL SALARIO ARTÍCULO 80-B LISR |
|
| PARA INGRESOS DE $ |
HASTA INGRESOS DE $ |
CAS MENSUAL |
|
| 0.01 |
1,553.79 |
357.5 |
|
| 1,553.80 |
2,287.85 |
357.35 |
|
| 2,287.86 |
2,330.63 |
357.35 |
|
| 2,330.64 |
3,050.41 |
357.16 |
|
| 3,050.42 |
3,107.53 |
344.99 |
|
| 3,107.54 |
3,325.08 |
335.93 |
|
| 3,325.09 |
3,905.34 |
335.93 |
|
| 3,905.35 |
4,143.39 |
311.14 |
|
| 4,143.40 |
4,686.43 |
285.35 |
|
| 4,686.44 |
5,467.53 |
258.79 |
|
| 5,467.54 |
6,248.58 |
222.7 |
|
| 6,248.59 |
6,484.37 |
191.13 |
|
| 6,484.38 |
En adelante |
156.17 |
|
|
|
|
