PAGOS MENSUALES

ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

SEPTIEMBRE

ingresos del mes

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

(-) ded opnal (35%)

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

(=) base graveble

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%

(=) impto marginal

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

(=) impto causado

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

(-) retencion 10%

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

IVA 16% ing

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

2/3 IVA ret

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

(=) ISR a pagar

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

$245,000.00 X 1.4286 = $350,007.00 X 30% = $105,002.00

0 X 30% = $105,002.00

DECLARACION ANUAL

DECLARACION ANUAL (ESPOSA)

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 cargo

$ 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

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 favor

DIVIDENDOS

$245,000.00 X 1.4286 = $350,007.00 X 30% = $105,002.00

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

ingresos del mes

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

(-) ded opnal (35%)

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

(=) base graveble

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%

(=) impto marginal $

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

(=) impto causado

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

(-) retencion 10%

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

(=) ISR a pagar

PAGOS MENSUALES

ESPOSA

ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

SEPTIEMBRE

OCTUBRE

ingresos del mes

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

(-) ded opnal (35%)

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

(=) base graveble

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%

(=) impto marginal $

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

(=) impto causado

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

(-) retencion 10%

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

(=) ISR a pagar

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