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|
|
TARIFA PARA CÁLCULO DEL ISR PAGOS PROVISIONALES EN ENAJENACIÓN DE INMUEBLES 2021
REGLA 3.15.4 RMF 2021
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
7,735.00 |
0.00 |
1.92 |
|
7,735.01 |
65,651.07 |
148.51 |
6.40 |
|
65,651.08 |
115,375.90 |
3,855.14 |
10.88 |
|
115,375.91 |
134,119.41 |
9,265.20 |
16.00 |
|
134,119.42 |
160,577.65 |
12,264.16 |
17.92 |
|
160,577.66 |
323,862.00 |
17,005.47 |
21.36 |
|
323,862.01 |
510,451.00 |
51,883.01 |
23.52 |
|
510,451.01 |
974,535.03 |
95,768.74 |
30.00 |
|
974,535.04 |
1,299,380.04 |
234,993.95 |
32.00 |
|
1,299,380.05 |
3,898,140.12 |
338,944.34 |
34.00 |
|
3,898,140.13 |
En adelante |
1,222,522.76 |
35.00 |