DEDUCCION COMPROBABLE

Enero
Febrero
Marzo
Abril
Renta
21,000.00
21,000.00
21,000.00
21,000.00
Deduccion
Predial

20,000.00
10,000.00

Utilidad

21,000.00

1,000.00

11,000.00

21,000.00

L.I.
Exc L.I.
%S Exc
Imp Marginal
Cuota Fija
ISR Determinado

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45

498.08
501.92
6.4
32.12
9.52
41.64

10,298.38
701.62
21.36
149.87
1,090.61
1,240.48

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45

DEDUCCION OPCIONAL O DEDUCCION CIEGA

Enero
Febrero
Marzo
Abril
Renta
21,000.00
21,000.00
21,000.00
21,000.00
Deduccion
Predial

7,350.00

7,350.00

7,350.00
10,000.00

7,350.00

Utilidad

13,650.00

13,650.00

3,650.00

13,650.00

L.I.
Exc L.I.
%S Exc
Imp Marginal
Cuota Fija
ISR Determinado

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52

498.08
3,151.92
6.4
201.72
9.52
211.24

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52

Isr Con deduccion

3,381.45

41.64

1,240.48

3,381.45

ISR con Ded Opcional

1,806.52

1,806.52

211.24

1,806.52

Mayo
Junio
Julio
Agosto
Septiembre Octubre
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
5,000.00

10,000.00

21,000.00

16,000.00

21,000.00

21,000.00

11,000.00

21,000.00

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45

10,298.38
5,701.62
21.36
1,217.87
1,090.61
2,308.48

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45

10,298.38
701.62
21.36
149.87
1,090.61
1,240.48

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45

Mayo
Junio
Julio
Agosto
Septiembre Octubre
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
7,350.00

7,350.00

7,350.00

7,350.00

7,350.00

7,350.00

13,650.00

13,650.00

13,650.00

13,650.00

13,650.00

13,650.00

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52

3,381.45

2,308.48

3,381.45

3,381.45

1,240.48

3,381.45

1,806.52

1,806.52

1,806.52

1,806.52

1,806.52

1,806.52

Noviembre Diciembre
21,000.00
21,000.00
2,300.00

21,000.00

18,700.00

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45

10,298.38
8,401.62
21.36
1,794.59
1,090.61
2,885.20

Noviembre Diciembre
21,000.00
21,000.00
7,350.00

7,350.00

13,650.00

13,650.00

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52

3,381.45

2,885.20

31,386.39

1,806.52

1,806.52

20,082.92

DETERMINE EL IVA ACREDITABLE

Una persona fisica que se dedica a actividades que esta sujetas a la tasa 16% y a la tasa 0%
Obtuvo los siguientes Ingresos
Ingresos a 16%
Importe
Iva
Total
Enero
10,000.00
1600
11,600.00
Febrero
20,000.00
3200
23,200.00
Marzo
12,000.00
1920
13,920.00
Abril
45,000.00
7200
52,200.00
Mayo
31,000.00
4960
35,960.00
Junio
10,000.00
1600
11,600.00
Julio
8,000.00
1280
9,280.00
Agosto
31,000.00
4960
35,960.00
Septiembre
15,000.00
2400
17,400.00
Octubre
19,000.00
3040
22,040.00
Noviembre
11,000.00
1760
12,760.00
Diciembre
5,000.00
800
5,800.00
217,000.00
34,720.00 251,720.00

Ingresos a Tasa 0%
Importe
6,666.67
13,333.33
8,000.00
30,000.00
20,666.67
6,666.67
5,333.33
20,666.67
10,000.00
12,666.67
7,333.33
3,333.33
144,666.67

GASTOS
GASTOS AL 16%
Importe
Iva
Total
Enero
8,500.00
1360
9,860.00
Febrero
17,000.00
2720
19,720.00
Marzo
10,200.00
1632
11,832.00
Abril
38,250.00
6120
44,370.00
Mayo
26,350.00
4216
30,566.00
Junio
8,500.00
1360
9,860.00
Julio
6,800.00
1088
7,888.00
Agosto
26,350.00
4216
30,566.00
Septiembre
12,750.00
2040
14,790.00
Octubre
16,150.00
2584
18,734.00
Noviembre
9,350.00
1496
10,846.00
Diciembre
4,250.00
680
4,930.00
184,450.00
29,512.00 213,962.00

GASTOS AL 0%
Importe
5,666.67
11,333.33
6,800.00
25,500.00
17,566.67
5,666.67
4,533.33
17,566.67
8,500.00
10,766.67
6,233.33
2,833.33
122,966.67

sa 16% y a la tasa 0%

Ingresos a Tasa 0%
Iva
Total
0.00
6,666.67
0.00
13,333.33
0.00
8,000.00
0.00
30,000.00
0.00
20,666.67
0.00
6,666.67
0.00
5,333.33
0.00
20,666.67
0.00
10,000.00
0.00
12,666.67
0.00
7,333.33
0.00
3,333.33
0.00 144,666.67

GASTOS AL 0%
Iva
Total
0.00
5,666.67
0.00
11,333.33
0.00
6,800.00
0.00
25,500.00
0.00
17,566.67
0.00
5,666.67
0.00
4,533.33
0.00
17,566.67
0.00
8,500.00
0.00
10,766.67
0.00
6,233.33
0.00
2,833.33
0.00 122,966.67

GASTOS
Importe
Iva
3,777.78
7,555.56
4,533.33
17,000.00
11,711.11
3,777.78
3,022.22
11,711.11
5,666.67
7,177.78
4,155.56
1,888.89
81,977.78

SIN IVA
Total
0.00
3,777.78
0.00
7,555.56
0.00
4,533.33
0.00
17,000.00
0.00
11,711.11
0.00
3,777.78
0.00
3,022.22
0.00
11,711.11
0.00
5,666.67
0.00
7,177.78
0.00
4,155.56
0.00
1,888.89
0.00
81,977.78

DETERMINE EL IVA ACREDITABLE

Una persona fisica que se dedica a actividades que esta sujetas a la tasa 16% y a la exenta
Obtuvo los siguientes Ingresos
Ingresos a 16%
Importe
Iva
Total
Enero
10,000.00
1600
11,600.00
Febrero
20,000.00
3200
23,200.00
Marzo
12,000.00
1920
13,920.00
Abril
45,000.00
7200
52,200.00
Mayo
31,000.00
4960
35,960.00
Junio
10,000.00
1600
11,600.00
Julio
8,000.00
1280
9,280.00
Agosto
31,000.00
4960
35,960.00
Septiembre
15,000.00
2400
17,400.00
Octubre
19,000.00
3040
22,040.00
Noviembre
11,000.00
1760
12,760.00
Diciembre
5,000.00
800
5,800.00
217,000.00
34,720.00 251,720.00

Ingresos a Exento
Importe
6,666.67
13,333.33
8,000.00
30,000.00
20,666.67
6,666.67
5,333.33
20,666.67
10,000.00
12,666.67
7,333.33
3,333.33
144,666.67

GASTOS
GASTOS AL 16%
Importe
Iva
Total
Enero
8,500.00
1360
9,860.00
Febrero
17,000.00
2720
19,720.00
Marzo
10,200.00
1632
11,832.00
Abril
38,250.00
6120
44,370.00
Mayo
26,350.00
4216
30,566.00
Junio
8,500.00
1360
9,860.00
Julio
6,800.00
1088
7,888.00
Agosto
26,350.00
4216
30,566.00
Septiembre
12,750.00
2040
14,790.00
Octubre
16,150.00
2584
18,734.00
Noviembre
9,350.00
1496
10,846.00
Diciembre
4,250.00
680
4,930.00
184,450.00
29,512.00 213,962.00

GASTOS AL 0%
Importe
5,666.67
11,333.33
6,800.00
25,500.00
17,566.67
5,666.67
4,533.33
17,566.67
8,500.00
10,766.67
6,233.33
2,833.33
122,966.67

sa 16% y a la exenta

Ingresos a Exento
Iva
Total
0.00
6,666.67
0.00
13,333.33
0.00
8,000.00
0.00
30,000.00
0.00
20,666.67
0.00
6,666.67
0.00
5,333.33
0.00
20,666.67
0.00
10,000.00
0.00
12,666.67
0.00
7,333.33
0.00
3,333.33
0.00 144,666.67

GASTOS AL 0%
Iva
Total
0.00
5,666.67
0.00
11,333.33
0.00
6,800.00
0.00
25,500.00
0.00
17,566.67
0.00
5,666.67
0.00
4,533.33
0.00
17,566.67
0.00
8,500.00
0.00
10,766.67
0.00
6,233.33
0.00
2,833.33
0.00 122,966.67

GASTOS
Importe
Iva
3,777.78
7,555.56
4,533.33
17,000.00
11,711.11
3,777.78
3,022.22
11,711.11
5,666.67
7,177.78
4,155.56
1,888.89
81,977.78

SIN IVA
Total
0.00
3,777.78
0.00
7,555.56
0.00
4,533.33
0.00
17,000.00
0.00
11,711.11
0.00
3,777.78
0.00
3,022.22
0.00
11,711.11
0.00
5,666.67
0.00
7,177.78
0.00
4,155.56
0.00
1,888.89
0.00
81,977.78

DEDUCCION COMPROBABLE
Enero
Febrero
Marzo
Abril
Renta
21,000.00
21,000.00
21,000.00
21,000.00
Deduccion
Predial

20,000.00
10,000.00

Utilidad

21,000.00

1,000.00

11,000.00

21,000.00

L.I.
Exc L.I.
%S Exc
Imp Marginal
Cuota Fija
ISR Determinado
ISR RETENIDO
ISE A PAGAR

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45
2,100.00
1,281.45

498.08
501.92
6.4
32.12
9.52
41.64
2,100.00
0.00

10,298.38
701.62
21.36
149.87
1,090.61
1,240.48
2,100.00
0.00

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45
2,100.00
1,281.45

DEDUCCION OPCIONAL O DEDUCCION CIEGA

Enero
Febrero
Marzo
Abril
Renta
21,000.00
21,000.00
21,000.00
21,000.00
Deduccion
Predial

7,350.00

7,350.00

7,350.00
10,000.00

7,350.00

Utilidad

13,650.00

13,650.00

3,650.00

13,650.00

L.I.
Exc L.I.
%S Exc
Imp Marginal
Cuota Fija
ISR Determinado
ISR RETENIDO
ISE A PAGAR

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52
2,100.00
0.00

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52
2,100.00
0.00

498.08
3,151.92
6.4
201.72
9.52
211.24
2,100.00
0.00

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52
2,100.00
0.00

Isr Con deduccion

3,381.45

41.64

1,240.48

3,381.45

ISR con Ded Opcional

1,806.52

1,806.52

211.24

1,806.52

Mayo
Junio
Julio
Agosto
Septiembre Octubre
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
5,000.00

10,000.00

21,000.00

16,000.00

21,000.00

21,000.00

11,000.00

21,000.00

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45
2,100.00
1,281.45

10,298.38
5,701.62
21.36
1,217.87
1,090.61
2,308.48
2,100.00
208.48

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45
2,100.00
1,281.45

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45
2,100.00
1,281.45

10,298.38
701.62
21.36
149.87
1,090.61
1,240.48
2,100.00
0.00

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45
2,100.00
1,281.45

Mayo
Junio
Julio
Agosto
Septiembre Octubre
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
7,350.00

7,350.00

7,350.00

7,350.00

7,350.00

7,350.00

13,650.00

13,650.00

13,650.00

13,650.00

13,650.00

13,650.00

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52
2,100.00
0.00

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52
2,100.00
0.00

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52
2,100.00
0.00

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52
2,100.00
0.00

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52
2,100.00
0.00

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52
2,100.00
0.00

3,381.45

2,308.48

3,381.45

3,381.45

1,240.48

3,381.45

1,806.52

1,806.52

1,806.52

1,806.52

1,806.52

1,806.52

Noviembre Diciembre
21,000.00
21,000.00
2,300.00

21,000.00

18,700.00

20,770.30
229.70
23.52
54.03
3,327.42
3,381.45
2,100.00
1,281.45

10,298.38
8,401.62
21.36
1,794.59
1,090.61
2,885.20
2,100.00
785.20

Noviembre Diciembre
21,000.00
21,000.00
7,350.00

7,350.00

13,650.00

13,650.00

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52
2,100.00
0.00

10,298.38
3,351.62
21.36
715.91
1,090.61
1,806.52
2,100.00
0.00

3,381.45

2,885.20

31,386.39

1,806.52

1,806.52

20,082.92

L.I

L.S.

0.01
498.08
4210.42
7399.43
8601.51
10298.38
20770.3
32736.84
62500.01
83333.34
250000.01 En

498.07
4210.41
7399.42
8601.5
10298.37
20770.29
32736.83
62500
83333.33
250000
adelante

CF

%S/Exc
0.00
9.52
247.24
594.21
786.54
1,090.61
3,327.42
6,141.95
15,070.90
21,737.57
78,404.23

1.92
6.4
10.98
16
17.92
21.36
23.52
30
32
34
45

Renta

Enero
Febrero
Marzo
Abril
Mayo
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00

Deduccion
Predial

IVA Cobrado

20,000.00
10,000.00

3360

3360

3360

3360

3360

IVA Pagado

3200

IVA A Pagar

3360

160

3360

3360

3360

IVA A Pagar

3,360.00

3,360.00

3,360.00

3,360.00

3,360.00

Junio
Julio
Agosto
Septiembre Octubre
Noviembre
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
5,000.00

10,000.00

3360

3360

3360

3360

3360

3360

800

1600

2560

3360

3360

1760

3360

3360

3,360.00

3,360.00

3,360.00

3,360.00

3,360.00

3,360.00

Diciembre
21,000.00
2,300.00

3360
368
2992

3,360.00

DETERMINACION DE IVA
CALCULO DE IVA CON DEDUCCIONES COMPROBABLES
Enero
Febrero
Marzo
Abril
Mayo
Renta
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
Deduccion
Predial

IVA Cobrado

20,000.00
10,000.00

3360

3360

3360

3360

3360

IVA Pagado

3200

IVA A Pagar
RETENCION

3360
2,238.60

160
2,238.60

3360
2,238.60

3360
2,238.60

3360
2,238.60

IVA A PAGAR
1,121.40
ACRED DE IVA A FAVOR
IVA A PAGAR DEL MES

-2,078.60

1,121.40
1,121.40
0.00

1,121.40
957.20
164.20

1,121.40

IVA A FAVOR

-2,078.60

3,360.00

3,360.00

CALCULO DE IVA CON DEDUCCION CIEGA

IVA A Pagar

3,360.00

3,360.00

3,360.00

Junio
Julio
Agosto
Septiembre Octubre
Noviembre
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
21,000.00
5,000.00

10,000.00

3360

3360

3360

3360

3360

3360

800

1600

2560
2,238.60

3360
2,238.60

3360
2,238.60

1760
2,238.60

3360
2,238.60

3360
2,238.60

321.40

1,121.40

1,121.40

-478.60

1,121.40
478.60
642.80

1,121.40

3,360.00

3,360.00

-478.60

3,360.00

3,360.00

3,360.00

3,360.00

Diciembre
21,000.00
2,300.00

3360
368
2992
2,238.60

753.40

3,360.00