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ISR PFDEDUCCION COMPROBABLEEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRenta21,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.00

Deduccion20,000.005,000.0010,000.002,300.00Predial10,000.00Utilidad21,000.001,000.0011,000.0021,000.0021,000.0016,000.0021,000.0021,000.0011,000.0021,000.0021,000.0018,700.00L.I.20,770.30498.0810,298.3820,770.3020,770.3010,298.3820,770.3020,770.3010,298.3820,770.3020,770.3010,298.38Exc L.I.229.70501.92701.62229.70229.705,701.62229.70229.70701.62229.70229.708,401.62%S Exc23.526.421.3623.5223.5221.3623.5223.5221.3623.5223.5221.36Imp Marginal54.0332.12149.8754.0354.031,217.8754.0354.03149.8754.0354.031,794.59Cuota Fija3,327.429.521,090.613,327.423,327.421,090.613,327.423,327.421,090.613,327.423,327.421,090.61ISR Determinado3,381.4541.641,240.483,381.453,381.452,308.483,381.453,381.451,240.483,381.453,381.452,885.20

DEDUCCION OPCIONAL O DEDUCCION CIEGAEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRenta21,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.00

Deduccion7,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.00Predial10,000.00Utilidad13,650.0013,650.003,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.00L.I.10,298.3810,298.38498.0810,298.3810,298.3810,298.3810,298.3810,298.3810,298.3810,298.3810,298.3810,298.38Exc L.I.3,351.623,351.623,151.923,351.623,351.623,351.623,351.623,351.623,351.623,351.623,351.623,351.62%S Exc21.3621.366.421.3621.3621.3621.3621.3621.3621.3621.3621.36Imp Marginal715.91715.91201.72715.91715.91715.91715.91715.91715.91715.91715.91715.91Cuota Fija1,090.611,090.619.521,090.611,090.611,090.611,090.611,090.611,090.611,090.611,090.611,090.61ISR Determinado1,806.521,806.52211.241,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.52Isr Con deduccion3,381.4541.641,240.483,381.453,381.452,308.483,381.453,381.451,240.483,381.453,381.452,885.2031,386.39

ISR con Ded Opcional1,806.521,806.52211.241,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.5220,082.92

Ejercicio IVADETERMINE EL IVA ACREDITABLEUna persona fisica que se dedica a actividades que esta sujetas a la tasa 16% y a la tasa 0%Obtuvo los siguientes IngresosIngresos a 16%Ingresos a Tasa 0%ImporteIvaTotalImporteIvaTotalEnero10,000.00160011,600.006,666.670.006,666.67Febrero20,000.00320023,200.0013,333.330.0013,333.33Marzo12,000.00192013,920.008,000.000.008,000.00Abril45,000.00720052,200.0030,000.000.0030,000.00Mayo31,000.00496035,960.0020,666.670.0020,666.67Junio10,000.00160011,600.006,666.670.006,666.67Julio8,000.0012809,280.005,333.330.005,333.33Agosto31,000.00496035,960.0020,666.670.0020,666.67Septiembre15,000.00240017,400.0010,000.000.0010,000.00Octubre19,000.00304022,040.0012,666.670.0012,666.67Noviembre11,000.00176012,760.007,333.330.007,333.33Diciembre5,000.008005,800.003,333.330.003,333.33217,000.0034,720.00251,720.00144,666.670.00144,666.67GASTOSGASTOS AL 16%GASTOS AL 0%GASTOS SIN IVAImporteIvaTotalImporteIvaTotalImporteIvaTotalEnero8,500.0013609,860.005,666.670.005,666.673,777.780.003,777.78Febrero17,000.00272019,720.0011,333.330.0011,333.337,555.560.007,555.56Marzo10,200.00163211,832.006,800.000.006,800.004,533.330.004,533.33Abril38,250.00612044,370.0025,500.000.0025,500.0017,000.000.0017,000.00Mayo26,350.00421630,566.0017,566.670.0017,566.6711,711.110.0011,711.11Junio8,500.0013609,860.005,666.670.005,666.673,777.780.003,777.78Julio6,800.0010887,888.004,533.330.004,533.333,022.220.003,022.22Agosto26,350.00421630,566.0017,566.670.0017,566.6711,711.110.0011,711.11Septiembre12,750.00204014,790.008,500.000.008,500.005,666.670.005,666.67Octubre16,150.00258418,734.0010,766.670.0010,766.677,177.780.007,177.78Noviembre9,350.00149610,846.006,233.330.006,233.334,155.560.004,155.56Diciembre4,250.006804,930.002,833.330.002,833.331,888.890.001,888.89184,450.0029,512.00213,962.00122,966.670.00122,966.6781,977.780.0081,977.78

Ejercicio IVA (2)DETERMINE EL IVA ACREDITABLEUna persona fisica que se dedica a actividades que esta sujetas a la tasa 16% y a la exentaObtuvo los siguientes IngresosIngresos a 16%Ingresos a ExentoImporteIvaTotalImporteIvaTotalEnero10,000.00160011,600.006,666.670.006,666.67Febrero20,000.00320023,200.0013,333.330.0013,333.33Marzo12,000.00192013,920.008,000.000.008,000.00Abril45,000.00720052,200.0030,000.000.0030,000.00Mayo31,000.00496035,960.0020,666.670.0020,666.67Junio10,000.00160011,600.006,666.670.006,666.67Julio8,000.0012809,280.005,333.330.005,333.33Agosto31,000.00496035,960.0020,666.670.0020,666.67Septiembre15,000.00240017,400.0010,000.000.0010,000.00Octubre19,000.00304022,040.0012,666.670.0012,666.67Noviembre11,000.00176012,760.007,333.330.007,333.33Diciembre5,000.008005,800.003,333.330.003,333.33217,000.0034,720.00251,720.00144,666.670.00144,666.67GASTOSGASTOS AL 16%GASTOS AL 0%GASTOS SIN IVAImporteIvaTotalImporteIvaTotalImporteIvaTotalEnero8,500.0013609,860.005,666.670.005,666.673,777.780.003,777.78Febrero17,000.00272019,720.0011,333.330.0011,333.337,555.560.007,555.56Marzo10,200.00163211,832.006,800.000.006,800.004,533.330.004,533.33Abril38,250.00612044,370.0025,500.000.0025,500.0017,000.000.0017,000.00Mayo26,350.00421630,566.0017,566.670.0017,566.6711,711.110.0011,711.11Junio8,500.0013609,860.005,666.670.005,666.673,777.780.003,777.78Julio6,800.0010887,888.004,533.330.004,533.333,022.220.003,022.22Agosto26,350.00421630,566.0017,566.670.0017,566.6711,711.110.0011,711.11Septiembre12,750.00204014,790.008,500.000.008,500.005,666.670.005,666.67Octubre16,150.00258418,734.0010,766.670.0010,766.677,177.780.007,177.78Noviembre9,350.00149610,846.006,233.330.006,233.334,155.560.004,155.56Diciembre4,250.006804,930.002,833.330.002,833.331,888.890.001,888.89184,450.0029,512.00213,962.00122,966.670.00122,966.6781,977.780.0081,977.78

ISR PMDEDUCCION COMPROBABLEEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRenta21,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.00

Deduccion20,000.005,000.0010,000.002,300.00Predial10,000.00Utilidad21,000.001,000.0011,000.0021,000.0021,000.0016,000.0021,000.0021,000.0011,000.0021,000.0021,000.0018,700.00L.I.20,770.30498.0810,298.3820,770.3020,770.3010,298.3820,770.3020,770.3010,298.3820,770.3020,770.3010,298.38Exc L.I.229.70501.92701.62229.70229.705,701.62229.70229.70701.62229.70229.708,401.62%S Exc23.526.421.3623.5223.5221.3623.5223.5221.3623.5223.5221.36Imp Marginal54.0332.12149.8754.0354.031,217.8754.0354.03149.8754.0354.031,794.59Cuota Fija3,327.429.521,090.613,327.423,327.421,090.613,327.423,327.421,090.613,327.423,327.421,090.61ISR Determinado3,381.4541.641,240.483,381.453,381.452,308.483,381.453,381.451,240.483,381.453,381.452,885.20ISR RETENIDO2,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.00ISE A PAGAR1,281.450.000.001,281.451,281.45208.481,281.451,281.450.001,281.451,281.45785.20

DEDUCCION OPCIONAL O DEDUCCION CIEGAEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRenta21,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.00

Deduccion7,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.00Predial10,000.00Utilidad13,650.0013,650.003,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.00L.I.10,298.3810,298.38498.0810,298.3810,298.3810,298.3810,298.3810,298.3810,298.3810,298.3810,298.3810,298.38Exc L.I.3,351.623,351.623,151.923,351.623,351.623,351.623,351.623,351.623,351.623,351.623,351.623,351.62%S Exc21.3621.366.421.3621.3621.3621.3621.3621.3621.3621.3621.36Imp Marginal715.91715.91201.72715.91715.91715.91715.91715.91715.91715.91715.91715.91Cuota Fija1,090.611,090.619.521,090.611,090.611,090.611,090.611,090.611,090.611,090.611,090.611,090.61ISR Determinado1,806.521,806.52211.241,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.52ISR RETENIDO2,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.00ISE A PAGAR0.000.000.000.000.000.000.000.000.000.000.000.00

Isr Con deduccion3,381.4541.641,240.483,381.453,381.452,308.483,381.453,381.451,240.483,381.453,381.452,885.2031,386.39

ISR con Ded Opcional1,806.521,806.52211.241,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.5220,082.92

TablaL.IL.S.CF%S/Exc0.01498.070.001.92498.084210.419.526.44210.427399.42247.2410.987399.438601.5594.21168601.5110298.37786.5417.9210298.3820770.291,090.6121.3620770.332736.833,327.4223.5232736.84625006,141.953062500.0183333.3315,070.903283333.3425000021,737.5734250000.01En adelante78,404.2345

IVA PFEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRenta21,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.00

Deduccion20,000.005,000.0010,000.002,300.00Predial10,000.00IVA Cobrado336033603360336033603360336033603360336033603360IVA Pagado0320000080000160000368IVA A Pagar33601603360336033602560336033601760336033602992IVA A Pagar3,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.00

IVA PMDETERMINACION DE IVA

CALCULO DE IVA CON DEDUCCIONES COMPROBABLESEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRenta21,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.00

Deduccion20,000.005,000.0010,000.002,300.00Predial10,000.00IVA Cobrado336033603360336033603360336033603360336033603360IVA Pagado0320000080000160000368IVA A Pagar33601603360336033602560336033601760336033602992RETENCION2,238.602,238.602,238.602,238.602,238.602,238.602,238.602,238.602,238.602,238.602,238.602,238.60IVA A PAGAR1,121.40-2,078.601,121.401,121.401,121.40321.401,121.401,121.40-478.601,121.401,121.40753.40ACRED DE IVA A FAVOR1,121.40957.20478.60IVA A PAGAR DEL MES0.00164.20642.80IVA A FAVOR-2,078.60-478.60

CALCULO DE IVA CON DEDUCCION CIEGAIVA A Pagar3,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.00