Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
190,000.00
66,500.00
66,500.00
66,500.00
66,500.00
66,500.00
66,500.00
66,500.00
66,500.00
66,500.00
123,500.00
123,500.00
123,500.00
123,500.00
123,500.00
123,500.00
123,500.00
123,500.00
123,500.00
(-)LI
83,333.34
83,333.34
83,333.34
83,333.34
83,333.34
83,333.34
83,333.34
83,333.34
83,333.34
(=) excedente LI
40,166.66
40,166.66
40,166.66
40,166.66
40,166.66
40,166.66
40,166.66
40,166.66
40,166.66
(x) tasa
34%
34%
34%
34%
34%
34%
34%
34%
34%
13,656.66
13,656.66
13,656.66
13,656.66
13,656.66
13,656.66
13,656.66
13,656.66
13,656.66
(+) CF
21,737.57
21,737.57
21,737.57
21,737.57
21,737.57
21,737.57
21,737.57
21,737.57
21,737.57
35,394.23
35,394.23
35,394.23
35,394.23
35,394.23
35,394.23
35,394.23
35,394.23
35,394.23
19,000.00
19,000.00
19,000.00
19,000.00
19,000.00
19,000.00
19,000.00
19,000.00
19,000.00
16,394.23
16,394.23
16,394.23
16,394.23
16,394.23
16,394.23
16,394.23
16,394.23
16,394.23
30,400.00
30,400.00
30,400.00
30,400.00
30,400.00
30,400.00
30,400.00
30,400.00
30,400.00
2,026.67
2,026.67
2,026.67
2,026.67
2,026.67
2,026.67
2,026.67
2,026.67
2,026.67
IVA a pagar
28,373.33
28,373.33
28,373.33
28,373.33
28,373.33
28,373.33
28,373.33
28,373.33
28,373.33
OCTUBRE
NOVIEMBRE
DICIEMBRE
190,000.00
190,000.00
190,000.00
66,500.00
66,500.00
66,500.00
123,500.00
123,500.00
123,500.00
83,333.34
83,333.34
83,333.34
40,166.66
40,166.66
40,166.66
34%
34%
34%
13,656.66
13,656.66
13,656.66
21,737.57
21,737.57
21,737.57
35,394.23
35,394.23
35,394.23
19,000.00
19,000.00
19,000.00
16,394.23
16,394.23
16,394.23
30,400.00
30,400.00
30,400.00
2,026.67
2,026.67
2,026.67
28,373.33
28,373.33
28,373.33
DECLARACION ANUAL
ingresos del mes
(-) ded opnal (35%)
(+) Ing acom. x div
(=) base graveble
(-)LI
(=) excedente LI
(x) tasa
(=) impto marginal
(+) CF
(=) impto causado
(-) Pagos prov ISR
(-) retencion 10%
(-) ISR pag x div
(=) ISR a pagar
$ 2,280,000.00
$
798,000.00
$
350,002.00
$ 1,832,002.00
$ 1,000,000.01
$
832,001.99
34%
$
282,880.68
$
260,850.81
$
543,731.49
$
196,730.76
$
228,000.00
$
105,002.00
$
13,998.73
$
13,999.00
DIVIDENDOS
0 X 30% = $105,002.00
DECLARACION ANUAL
$ 1,140,000.00
$
399,000.00
$
350,002.00
$ 1,091,002.00
$ 1,000,000.01
$
91,001.99
34%
$
30,940.68
$
260,850.81
$
291,791.49
$
64,152.00
$
114,000.00
$
105,002.00
$
8,637.49
$
8,637.00
DIVIDENDOS
ANUAL (ESPOSA)
$ 1,140,000.00
$
399,000.00
$
$
741,000.00
$
392,841.97
$
348,158.03
30%
$
104,447.41
$
73,703.41
$
178,150.82
$
64,152.00
$
114,000.00
$
-$
1.18
= $105,002.00
PAGOS MENSUALES
ESPOSO
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
95,000.00
95,000.00
95,000.00
95,000.00
95,000.00
95,000.00
95,000.00
95,000.00
95,000.00
95,000.00
33,250.00
33,250.00
33,250.00
33,250.00
33,250.00
33,250.00
33,250.00
33,250.00
33,250.00
33,250.00
61,750.00
61,750.00
61,750.00
61,750.00
61,750.00
61,750.00
61,750.00
61,750.00
61,750.00
61,750.00
(-)LI
32,736.84
32,736.84
32,736.84
32,736.84
32,736.84
32,736.84
32,736.84
32,736.84
32,736.84
32,736.84
(=) excedente LI
29,013.16
29,013.16
29,013.16
29,013.16
29,013.16
29,013.16
29,013.16
29,013.16
29,013.16
29,013.16
(x) tasa
30%
8,703.95
30%
$
8,703.95
30%
$
8,703.95
30%
$
8,703.95
30%
$
30%
8,703.95
8,703.95
30%
$
8,703.95
30%
$
8,703.95
30%
$
30%
8,703.95
8,703.95
(+) CF
6,141.95
6,141.95
6,141.95
6,141.95
6,141.95
6,141.95
6,141.95
6,141.95
6,141.95
6,141.95
14,845.90
14,845.90
14,845.90
14,845.90
14,845.90
14,845.90
14,845.90
14,845.90
14,845.90
14,845.90
9,500.00
9,500.00
9,500.00
9,500.00
9,500.00
9,500.00
9,500.00
9,500.00
9,500.00
9,500.00
5,345.90
5,345.90
5,345.90
5,345.90
5,345.90
5,345.90
5,345.90
5,345.90
5,345.90
5,345.90
PAGOS MENSUALES
ESPOSA
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
95,000.00
95,000.00
95,000.00
95,000.00
95,000.00
95,000.00
95,000.00
95,000.00
95,000.00
95,000.00
33,250.00
33,250.00
33,250.00
33,250.00
33,250.00
33,250.00
33,250.00
33,250.00
33,250.00
33,250.00
61,750.00
61,750.00
61,750.00
61,750.00
61,750.00
61,750.00
61,750.00
61,750.00
61,750.00
61,750.00
(-)LI
32,736.84
32,736.84
32,736.84
32,736.84
32,736.84
32,736.84
32,736.84
32,736.84
32,736.84
32,736.84
(=) excedente LI
29,013.16
29,013.16
29,013.16
29,013.16
29,013.16
29,013.16
29,013.16
29,013.16
29,013.16
29,013.16
(x) tasa
30%
8,703.95
30%
$
8,703.95
30%
$
8,703.95
30%
$
8,703.95
30%
$
30%
8,703.95
8,703.95
30%
$
8,703.95
30%
$
8,703.95
30%
$
30%
8,703.95
8,703.95
(+) CF
6,141.95
6,141.95
6,141.95
6,141.95
6,141.95
6,141.95
6,141.95
6,141.95
6,141.95
6,141.95
14,845.90
14,845.90
14,845.90
14,845.90
14,845.90
14,845.90
14,845.90
14,845.90
14,845.90
14,845.90
9,500.00
9,500.00
9,500.00
9,500.00
9,500.00
9,500.00
9,500.00
9,500.00
9,500.00
9,500.00
5,345.90
5,345.90
5,345.90
5,345.90
5,345.90
5,345.90
5,345.90
5,345.90
5,345.90
5,345.90
NOVIEMBRE
DICIEMBRE
95,000.00
95,000.00
33,250.00
33,250.00
61,750.00
61,750.00
32,736.84
32,736.84
29,013.16
29,013.16
30%
$
8,703.95
30%
$
8,703.95
6,141.95
6,141.95
14,845.90
14,845.90
9,500.00
9,500.00
5,345.90
5,345.90
NOVIEMBRE
DICIEMBRE
95,000.00
95,000.00
33,250.00
33,250.00
61,750.00
61,750.00
32,736.84
32,736.84
29,013.16
29,013.16
30%
$
8,703.95
30%
$
8,703.95
6,141.95
6,141.95
14,845.90
14,845.90
9,500.00
9,500.00
5,345.90
5,345.90