Tabla 1.

Tabla de factores de actualización de deudas tributarias

Mes de pago o exigibilidad Factor sin redondear

Ene79 5.409492
Feb79 5.383289
Mar79 5.357212
Abr79 5.331262
May79 5.305437
Jun79 5.279738
Jul79 5.254163
Ago79 5.228712
Sep79 5.203384
Oct79 5.178179
Nov79 5.153096
Dic79 5.128135
Ene80 5.103294
Feb80 5.078574
Mar80 5.053974
Abr80 5.029492
May80 5.005130
Jun80 4.980885
Jul80 4.956758
Ago80 4.932747
Sep80 4.908853
Oct80 4.885075
Nov80 4.861412
Dic80 4.837863
Ene81 4.814429
Feb81 4.791108
Mar81 4.767900
Abr81 4.744804
May81 4.721820
Jun81 4.698948
Jul81 4.676186
Ago81 4.653535
Sep81 4.630994
Oct81 4.608561
Nov81 4.586237
Dic81 4.564022
Ene82 4.541914
Feb82 4.519913
Mar82 4.498019
Abr82 4.476230
May82 4.454548
Jun82 4.432970
Jul82 4.411497
Ago82 4.390127
Sep82 4.368862
Oct82 4.347699
Nov82 4.326639
Dic82 4.305681
Ene83 4.284824
Feb83 4.264069
Mar83 4.243414
Abr83 4.222859
May83 4.202403
Jun83 4.182047
Jul83 4.161789
Ago83 4.141630
Sep83 4.121568
Oct83 4.101603
Nov83 4.081735
Dic83 4.061963
Ene84 4.042287
Feb84 4.022706
Mar84 4.003220
Abr84 3.983829
May84 3.964531
Jun84 3.945327
Jul84 3.926216
Ago84 3.907198
Sep84 3.888271
Oct84 3.869437
Nov84 3.850693
Dic84 3.832041
Ene85 3.813478
Feb85 3.795006
Mar85 3.776623
Abr85 3.758329
May85 3.740124
Jun85 3.722007
Jul85 3.703978
Ago85 3.686036
Sep85 3.668181
Oct85 3.650412
Nov85 3.632730
Dic85 3.615133
Ene86 3.597621
Feb86 3.580194
Mar86 3.562852
Abr86 3.545594
May86 3.528419
Jun86 3.511327
Jul86 3.494319
Ago86 3.477392
Sep86 3.460548
Oct86 3.443785
Nov86 3.427103
Dic86 3.410503
Ene87 3.393982
Feb87 3.377542
Mar87 3.361181
Abr87 3.344900
May87 3.328697
Jun87 3.312573
Jul87 3.296527
Ago87 3.280559
Sep87 3.264668
Oct87 3.248854
Nov87 3.233116
Dic87 3.217455
Ene88 3.201870
Feb88 3.186360
Mar88 3.170926
Abr88 3.155566
May88 3.140280
Jun88 3.125069
Jul88 3.109931
Ago88 3.094867
Sep88 3.079875
Oct88 3.064956
Nov88 3.050110
Dic88 3.035335
Ene89 3.020632
Feb89 3.006000
Mar89 2.991439
Abr89 2.976949
May89 2.962529
Jun89 2.948178
Jul89 2.933897
Ago89 2.919686
Sep89 2.905543
Oct89 2.891468
Nov89 2.877462
Dic89 2.863524
Ene90 2.849653
Feb90 2.835849
Mar90 2.822112
Abr90 2.808442
May90 2.794838
Jun90 2.781300
Jul90 2.767828
Ago90 2.754420
Sep90 2.741078
Oct90 2.727800
Nov90 2.714587
Dic90 2.701437
Ene91 2.688352
Feb91 2.675329
Mar91 2.662370
Abr91 2.649474
May91 2.636640
Jun91 2.623868
Jul91 2.611158
Ago91 2.598510
Sep91 2.585923
Oct91 2.573396
Nov91 2.560931
Dic91 2.548526
Ene92 2.536181
Feb92 2.523896
Mar92 2.511670
Abr92 2.499504
May92 2.487396
Jun92 2.475347
Jul92 2.463357
Ago92 2.451424
Sep92 2.439550
Oct92 2.427733
Nov92 2.415973
Dic92 2.404270
Ene93 2.392624
Feb93 2.381034
Mar93 2.369500
Abr93 2.358022
May93 2.346600
Jun93 2.335233
Jul93 2.323921
Ago93 2.312664
Sep93 2.301462
Oct93 2.290314
Nov93 2.279219
Dic93 2.268179
Ene94 2.257192
Feb94 2.246258
Mar94 2.235377
Abr94 2.224549
May94 2.213774
Jun94 2.203050
Jul94 2.192379
Ago94 2.181759
Sep94 2.171190
Oct94 2.160673
Nov94 2.150207
Dic94 2.139792
Ene95 2.129426
Feb95 2.119112
Mar95 2.108847
Abr95 2.098631
May95 2.088466
Jun95 2.078349
Jul95 2.068282
Ago95 2.058263
Sep95 2.048293
Oct95 2.038371
Nov95 2.028497
Dic95 2.018671
Ene96 2.008893
Feb96 1.999162
Mar96 1.989478
Abr96 1.979841
May96 1.970251
Jun96 1.960707
Jul96 1.951209
Ago96 1.941758
Sep96 1.932352
Oct96 1.922992
Nov96 1.913677
Dic96 1.904407
Ene97 1.895182
Feb97 1.886002
Mar97 1.876866
Abr97 1.867774
May97 1.858727
Jun97 1.849723
Jul97 1.840763
Ago97 1.831847
Sep97 1.822973
Oct97 1.814143
Nov97 1.805355
Dic97 1.796610
Ene98 1.787907
Feb98 1.779247
Mar98 1.770628
Abr98 1.762051
May98 1.753516
Jun98 1.745022
Jul98 1.736569
Ago98 1.728157
Sep98 1.719786
Oct98 1.711456
Nov98 1.703165
Dic98 1.694915
Ene99 1.686705
Feb99 1.686469
Mar99 1.681174
Abr99 1.670946
May99 1.661151
Jun99 1.653360
Jul99 1.650396
Ago99 1.646063
Sep99 1.643251
Oct99 1.635727
Nov99 1.637705
Dic99 1.633175
Ene00 1.626110
Feb00 1.624984
Mar00 1.617219
Abr00 1.608513
May00 1.600325
Jun00 1.600057
Jul00 1.599029
Ago00 1.590816
Sep00 1.583404
Oct00 1.574648
Nov00 1.570993
Dic00 1.569991
Ene01 1.567573
Feb01 1.564636
Mar01 1.560807
Abr01 1.552919
May01 1.559412
Jun01 1.559033
Jul01 1.559929
Ago01 1.557239
Sep01 1.561971
Oct01 1.560992
Nov01 1.560407
Dic01 1.568136
Ene02 1.569572
Feb02 1.577775
Mar02 1.578396
Abr02 1.569943
May02 1.558576
Jun02 1.556415
Jul02 1.559961
Ago02 1.559426
Sep02 1.557854
Oct02 1.550511
Nov02 1.539459
Dic02 1.545632
Ene03 1.546135
Feb03 1.542565
Mar03 1.535367
Abr03 1.518394
May03 1.519167
Jun03 1.519654
Jul03 1.526878
Ago03 1.529160
Sep03 1.528954
Oct03 1.520461
Nov03 1.519715
Dic03 1.517171
Ene04 1.508663
Feb04 1.500598
Mar04 1.484476
Abr04 1.477672
May04 1.478008
Jun04 1.472797
Jul04 1.464540
Ago04 1.461717
Sep04 1.461857
Oct04 1.461613
Nov04 1.461960
Dic04 1.457776
Ene05 1.457912
Feb05 1.456454
Mar05 1.459879
Abr05 1.450448
May05 1.448727
Jun05 1.446899
Jul05 1.443093
Ago05 1.441585
Sep05 1.444178
Oct05 1.445541
Nov05 1.443451
Dic05 1.442470
Ene06 1.436448
Feb06 1.429307
Mar06 1.421513
Abr06 1.415044
May06 1.407864
Jun06 1.415336
Jul06 1.417215
Ago06 1.419634
Sep06 1.417659
Oct06 1.417271
Nov06 1.416650
Dic06 1.420659
Ene07 1.420292
Feb07 1.420158
Mar07 1.416483
Abr07 1.411559
May07 1.409048
Jun07 1.402151
Jul07 1.395596
Ago07 1.388991
Sep07 1.387092
Oct07 1.378648
Nov07 1.374332
Dic07 1.372808
Ene08 1.366616
Feb08 1.363588
Mar08 1.351331
Abr08 1.337398
May08 1.335338
Jun08 1.330423
Jul08 1.320262
Ago08 1.312969
Sep08 1.306609
Oct08 1.300279
Nov08 1.293981
Dic08 1.287713
Ene09 1.281475
Feb09 1.275268
Mar09 1.276222
Abr09 1.271642
May09 1.271400
Jun09 1.271947
Jul09 1.276281
Ago09 1.273903
Sep09 1.276550
Oct09 1.277664
Nov09 1.276099
Dic09 1.277531
Ene10 1.273493
Feb10 1.269735
Mar10 1.265654
Abr10 1.262109
May10 1.261789
Jun10 1.258795
Jul10 1.255646
Ago10 1.251092
Sep10 1.247742
Oct10 1.248141
Nov10 1.249913
Dic10 1.249814
Ene11 1.247587
Feb11 1.242735
Mar11 1.238002
Abr11 1.229366
May11 1.221052
Jun11 1.221341
Jul11 1.220132
Ago11 1.210533
Sep11 1.207323
Oct11 1.203302
Nov11 1.199526
Dic11 1.194373
Ene12 1.191146
Feb12 1.192354
Mar12 1.188492
Abr12 1.179458
May12 1.173221
Jun12 1.172761
Jul12 1.173191
Ago12 1.172132
Sep12 1.166203
Oct12 1.159908
Nov12 1.161806
Dic12 1.163405
Ene13 1.160402
Feb13 1.159065
Mar13 1.160109
Abr13 1.149660
May13 1.146766
Jun13 1.144550
Jul13 1.141562
Ago13 1.135335
Sep13 1.129204
Oct13 1.127977
Nov13 1.127546
Dic13 1.130012
Ene14 1.128141
Feb14 1.124578
Mar14 1.117861
Abr14 1.112095
May14 1.107739
Jun14 1.105252
Jul14 1.103495
Ago14 1.098734
Sep14 1.099676
Oct14 1.097913
Nov14 1.093770
Dic14 1.095407
Ene15 1.092905
Feb15 1.091047
Mar15 1.087746
Abr15 1.079492
May15 1.075293
Jun15 1.069258
Jul15 1.065716
Ago15 1.060934
Sep15 1.056947
Oct15 1.056656
Nov15 1.055149
Dic15 1.051531
Ene16 1.046865
Feb16 1.042980
Mar16 1.041167
Abr16 1.034977
May16 1.034859
Jun16 1.032694
Jul16 1.031256
Ago16 1.030413
Sep16 1.026735
Oct16 1.024619
Nov16 1.020401
Dic16 1.017450
Ene17 1.014061
Feb17 1.011655
Mar17 1.008396
Abr17 0.995411
May17 0.997986
Jun17 1.002229
Jul17 1.003827
Ago17 1.001840
Sep17 0.995151
Oct17 0.995308
Nov-17 1.000000

1/ Se redondean los valores considerando tres decimales según el literal b)

del artículo 3° de la Resolución de Superintendencia N° 025-2000/SUNAT.