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|
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TARIFA PARA CÁLCULO DEL ISR EN INGRESOS POR ARRENDAMIENTO 2017
TARIFA APLICABLE EN EL CÁLCULO DE LOS PAGOS PROVISIONALES MENSUALES.
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
496.07 |
0.00 |
1.92 |
|
496.08 |
4,210.41 |
9.52 |
6.40 |
|
4,210.42 |
7,399.42 |
247.24 |
10.88 |
|
7,399.43 |
8,601.50 |
594.21 |
16.00 |
|
8,601.51 |
10,298.35 |
786.54 |
17.92 |
|
10,298.36 |
20,770.29 |
1,090.61 |
21.36 |
|
20,770.30 |
32,736.83 |
3,327.42 |
23.52 |
|
32,736.84 |
62,500.00 |
6,141.95 |
30.00 |
|
62,500.01 |
83,333.33 |
15,070.90 |
32.00 |
|
83,333.34 |
250,000.00 |
21,737.57 |
34.00 |
|
250,000.01 |
En adelante |
78,404.23 |
35.00 |
TARIFA APLICABLE EN EL CÁLCULO DE LOS PAGOS PROVISIONALES TRIMESTRALES.
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1,488.21 |
0.00 |
1.92 |
|
1,488.22 |
12,631.23 |
28.56 |
6.40 |
|
12,631.24 |
22,198.26 |
741.72 |
10.88 |
|
22,198.27 |
25,804.50 |
1,782.63 |
16.00 |
|
25,804.51 |
30,895.05 |
2,359.62 |
17.92 |
|
30,895.06 |
62,310.87 |
3,271.83 |
21.36 |
|
62,310.88 |
98,210.49 |
9,982.26 |
23.52 |
|
98,210.50 |
187,500.00 |
18,425.85 |
30.00 |
|
187,500.01 |
249,999.99 |
45,212.70 |
32.00 |
|
250,000.00 |
750,000.00 |
65,212.71 |
34.00 |
|
750,000.01 |
En adelante |
235,212.69 |
35.00 |