Isr Arrendamientovinicio
6
DETERMINACION DEL ISR PAGOS PROVISIONALES Y DEL EJERCICIO POR ARRENDAMIENTO (Arts. 114 al 116 LISR) VINICIO HERNANDEZ YZQUIERDO INGRESOS ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE Casa habitación(sin IVA) 19,308.00 19,308.00 19,308.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 Bodegas usadas por P.F. 11,690.00 11,690.00 11,690.00 11,690.00 11,690.00 12,859.00 12,859.00 12,859.00 12,859.00 12,859.00 12,859.00 12,859.00 Oficinas usadas por P.F. 22,278.00 22,278.00 22,278.00 22,278.00 22,278.00 22,278.00 23,393.00 23,393.00 23,393.00 23,393.00 23,393.00 23,393.00 Local comercial usados por 16,504.00 16,504.00 16,504.00 16,504.00 16,504.00 16,504.00 16,504.00 16,504.00 17,081.00 17,081.00 17,081.00 17,081.00 SUMA 69,780.00 69,780.00 69,780.00 69,980.00 69,980.00 71,149.00 72,264.00 72,264.00 72,841.00 72,841.00 72,841.00 72,841.00 Bodegas usadas por P.M. 12,643.00 12,643.00 12,643.00 12,643.00 12,643.00 13,907.00 13,907.00 13,907.00 13,907.00 13,907.00 13,907.00 13,907.00 Oficinas usadas por P.M. 24,097.00 24,097.00 24,097.00 24,097.00 24,097.00 24,097.00 25,301.00 25,301.00 25,301.00 25,301.00 25,301.00 25,301.00 Local comercial usados por 17,850.00 17,850.00 17,850.00 17,850.00 17,850.00 17,850.00 17,850.00 17,850.00 18,475.00 18,475.00 18,475.00 18,475.00 SUMA Personas Morales 54,590.00 54,590.00 54,590.00 54,590.00 54,590.00 55,854.00 57,058.00 57,058.00 57,683.00 57,683.00 57,683.00 57,683.00 SUMA TOTAL DE INGRESOS 124,370.00 124,370.00 124,370.00 124,570.00 124,570.00 127,003.00 129,322.00 129,322.00 130,524.00 130,524.00 130,524.00 130,524.00 Deduciones autorizadas Deducion del 35% 43,529.50 ### ### ### ### ### ### ### ### ### ### ### Impuesto predial 60,352.16 60,383.33 61,055.79 SUMA 43,529.50 ### ### ### ### ### ### ### ### ### ### ### Base gravable por mes 80,840.50 ### ### ### ### ### ### ### ### ### ### ### (-) Limite inferior 62,500.01 ### ### ### ### ### ### ### ### ### ### ### (=) Exedente del limite inf 18,340.49 ### ### ### ### ### ### ### 507.26 507.26 507.26 507.26 (x)TASA 5,868.96 2,176.58 5,868.96 2,197.69 5,910.56 2,391.85 6,898.97 6,898.97 172.47 172.47 172.47 172.47 (+) Cuota fija 15,070.90 1,090.61 ### 1,090.61 ### 1,090.61 ### ### ### ### ### ### (=) ISR según tarifa 20,939.86 3,267.19 20,939.86 3,288.30 20,981.46 3,482.46 21,969.87 21,969.87 21,910.04 21,910.04 21,910.04 21,910.04 (-) Retenciones 10% 5,459.00 5,459.00 5,459.00 5,459.00 5,459.00 5,585.40 5,705.80 5,705.80 5,768.30 5,768.30 5,768.30 5,768.30 Pago provisional 15,480.86 -2,191.81 15,480.86 -2,170.70 15,522.46 -2,102.94 16,264.07 16,264.07 16,141.74 16,141.74 16,141.74 16,141.74
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Transcript of Isr Arrendamientovinicio
DETERMINACION DEL ISR PAGOS PROVISIONALESY DEL EJERCICIO POR ARRENDAMIENTO
(Arts. 114 al 116 LISR) VINICIO HERNANDEZ YZQUIERDOINGRESOS ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE TOTAL
Casa habitación(sin IVA) 19,308.00 19,308.00 19,308.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 233,496.00Bodegas usadas por P.F. 11,690.00 11,690.00 11,690.00 11,690.00 11,690.00 12,859.00 12,859.00 12,859.00 12,859.00 12,859.00 12,859.00 12,859.00 148,463.00Oficinas usadas por P.F. 22,278.00 22,278.00 22,278.00 22,278.00 22,278.00 22,278.00 23,393.00 23,393.00 23,393.00 23,393.00 23,393.00 23,393.00 274,026.00Local comercial usados por P.F. 16,504.00 16,504.00 16,504.00 16,504.00 16,504.00 16,504.00 16,504.00 16,504.00 17,081.00 17,081.00 17,081.00 17,081.00 200,356.00SUMA 69,780.00 69,780.00 69,780.00 69,980.00 69,980.00 71,149.00 72,264.00 72,264.00 72,841.00 72,841.00 72,841.00 72,841.00 856,341.00
Bodegas usadas por P.M. 12,643.00 12,643.00 12,643.00 12,643.00 12,643.00 13,907.00 13,907.00 13,907.00 13,907.00 13,907.00 13,907.00 13,907.00 160,564.00Oficinas usadas por P.M. 24,097.00 24,097.00 24,097.00 24,097.00 24,097.00 24,097.00 25,301.00 25,301.00 25,301.00 25,301.00 25,301.00 25,301.00 296,388.00Local comercial usados por P.M. 17,850.00 17,850.00 17,850.00 17,850.00 17,850.00 17,850.00 17,850.00 17,850.00 18,475.00 18,475.00 18,475.00 18,475.00 216,700.00SUMA Personas Morales 54,590.00 54,590.00 54,590.00 54,590.00 54,590.00 55,854.00 57,058.00 57,058.00 57,683.00 57,683.00 57,683.00 57,683.00 673,652.00
SUMA TOTAL DE INGRESOS 124,370.00 124,370.00 124,370.00 124,570.00 124,570.00 127,003.00 129,322.00 129,322.00 130,524.00 130,524.00 130,524.00 130,524.00 1,529,993.00
Deduciones autorizadasDeducion del 35% 43,529.50 43,529.50 43,529.50 43,599.50 43,599.50 44,451.05 45,262.70 45,262.70 45,683.40 45,683.40 45,683.40 45,683.40 535,497.55 Impuesto predial 60,352.16 60,383.33 61,055.79SUMA 43,529.50 103,881.66 43,529.50 103,982.83 43,599.50 105,506.84 45,262.70 45,262.70 45,683.40 45,683.40 45,683.40 45,683.40 717,288.83
Base gravable por mes 80,840.50 20,488.34 80,840.50 20,587.17 80,970.50 21,496.16 84,059.30 84,059.30 84,840.60 84,840.60 84,840.60 84,840.60 (-) Limite inferior 62,500.01 10,298.36 62,500.01 10,298.36 62,500.01 10,298.36 62,500.01 62,500.01 84,333.34 84,333.34 84,333.34 84,333.34 (=) Exedente del limite inferior 18,340.49 10,189.98 18,340.49 10,288.81 18,470.49 11,197.80 21,559.29 21,559.29 507.26 507.26 507.26 507.26 (x)TASA 5,868.96 2,176.58 5,868.96 2,197.69 5,910.56 2,391.85 6,898.97 6,898.97 172.47 172.47 172.47 172.47 (+) Cuota fija 15,070.90 1,090.61 15,070.90 1,090.61 15,070.90 1,090.61 15,070.90 15,070.90 21,737.57 21,737.57 21,737.57 21,737.57 (=) ISR según tarifa 20,939.86 3,267.19 20,939.86 3,288.30 20,981.46 3,482.46 21,969.87 21,969.87 21,910.04 21,910.04 21,910.04 21,910.04(-) Retenciones 10% 5,459.00 5,459.00 5,459.00 5,459.00 5,459.00 5,585.40 5,705.80 5,705.80 5,768.30 5,768.30 5,768.30 5,768.30 Pago provisional 15,480.86 -2,191.81 15,480.86 -2,170.70 15,522.46 -2,102.94 16,264.07 16,264.07 16,141.74 16,141.74 16,141.74 16,141.74
CÁLCULO DEL IVA A CARGO DEL MES
VINICIO HERNANDEZ YZQUIERDOINGRESO ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
Casa habitación 19,308.00 19,308.00 19,308.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00 19,508.00Bodegas usadas por P.F. 11,690.00 11,690.00 11,690.00 11,690.00 11,690.00 12,859.00 12,859.00 12,859.00 12,859.00 12,859.00 12,859.00 12,859.00Oficinas usadas por P.F. 22,278.00 22,278.00 22,278.00 22,278.00 22,278.00 22,278.00 23,393.00 23,393.00 23,393.00 23,393.00 23,393.00 23,393.00Local comercial usados por P.F. 16,504.00 16,504.00 16,504.00 16,504.00 16,504.00 16,504.00 16,504.00 16,504.00 17,081.00 17,081.00 17,081.00 17,081.00
50,472.00 50,472.00 50,472.00 50,472.00 50,472.00 51,641.00 52,756.00 52,756.00 53,333.00 53,333.00 53,333.00 53,333.00
Bodegas usadas por P.M. 12,643.00 12,643.00 12,643.00 12,643.00 12,643.00 13,907.00 13,907.00 13,907.00 13,907.00 13,907.00 13,907.00 13,907.00Oficinas usadas por P.M. 24,097.00 24,097.00 24,097.00 24,097.00 24,097.00 24,097.00 25,301.00 25,301.00 25,301.00 25,301.00 25,301.00 25,301.00Local comercial usados por P.M. 17,850.00 17,850.00 17,850.00 17,850.00 17,850.00 17,850.00 17,850.00 17,850.00 18,475.00 18,475.00 18,475.00 18,475.00SUMA Personas Morales 54,590.00 54,590.00 54,590.00 54,590.00 54,590.00 55,854.00 57,058.00 57,058.00 57,683.00 57,683.00 57,683.00 57,683.00
Importe del arrendamiento del mes 105,062.00 105,062.00 105,062.00 105,062.00 105,062.00 107,495.00 109,814.00 109,814.00 111,016.00 111,016.00 111,016.00 111,016.00(x) 16% tasa del IVA 16% 16% 16% 16% 16% 16% 16% 16% 16% 16% 16% 16%(=)IVA traladado por el arrendador 16,809.92 16,809.92 16,809.92 16,809.92 16,809.92 17,199.20 17,570.24 17,570.24 17,762.56 17,762.56 17,762.56 17,762.56 (-)IVA ACREDITABLE del mes - - - - - - - - - - - - (=)IVA A CARGO del mes 16,809.92 16,809.92 16,809.92 16,809.92 16,809.92 17,199.20 17,570.24 17,570.24 17,762.56 17,762.56 17,762.56 17,762.56
(-)IVA RETENIDO por el arrendatario 5,822.94 5,822.94 5,822.94 5,822.94 5,822.94 5,957.76 6,086.19 6,086.19 6,152.86 6,152.86 6,152.86 6,152.86 (=) IVA POR PAGAR O A FAVOR 10,986.98 10,986.98 10,986.98 10,986.98 10,986.98 11,241.44 11,484.05 11,484.05 11,609.70 11,609.70 11,609.70 11,609.70
