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PERSONAS FÍSICAS CON ACTIVIDADES EMPRESARIALES Y PROFESIONALES 2016
TARIFAS MENSUALES ACUMULADAS
MES DE ENERO
|
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 |
PERIODO ENERO - FEBRERO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
992.14 |
0.00 |
1.92 |
|
992.15 |
8,420.82 |
19.04 |
6.40 |
|
8,420.83 |
14,798.84 |
494.48 |
10.88 |
|
14,798.85 |
17,203.00 |
1,188.42 |
16.00 |
|
17,203.01 |
20,596.70 |
1,573.08 |
17.92 |
|
20,596.71 |
41,540.58 |
2,181.22 |
21.36 |
|
41,540.59 |
65,473.66 |
6,654.84 |
23.52 |
|
65,473.67 |
125,000.00 |
12,283.90 |
30.00 |
|
125,000.01 |
166,666.66 |
30,141.80 |
32.00 |
|
166,666.67 |
500,000.00 |
43,475.14 |
34.00 |
|
500,000.01 |
En adelante |
156,808.46 |
35.00 |
PERIODO ENERO - MARZO
|
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 |
PERIODO ENERO - ABRIL
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1984.28 |
0.00 |
1.92 |
|
1,984.29 |
16,841.64 |
38.08 |
6.40 |
|
16,841.65 |
29,597.68 |
988.96 |
10.88 |
|
29,597.69 |
34,406.00 |
2,376.84 |
16.00 |
|
34,406.01 |
41,193.40 |
3,146.16 |
17.92 |
|
41,193.41 |
83,081.16 |
4,362.44 |
21.36 |
|
83,081.17 |
130,947.32 |
13,309.68 |
23.52 |
|
130,947.33 |
250,000.00 |
24,567.80 |
30.00 |
|
250,000.01 |
333,333.32 |
60,283.60 |
32.00 |
|
333,333.33 |
1,000,000.00 |
86,950.28 |
34.00 |
|
1,000,000.01 |
En adelante |
313,616.92 |
35.00 |
PERIODO ENERO - MAYO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
2,480.35 |
0.00 |
1.92 |
|
2,480.36 |
21,052.05 |
47.60 |
6.40 |
|
21,052.06 |
36,997.10 |
1,236.20 |
10.88 |
|
36,997.11 |
43,007.50 |
2,971.05 |
16.00 |
|
43,007.51 |
51,491.75 |
3,932.70 |
17.92 |
|
51,491.76 |
103,851.45 |
5,453.05 |
21.36 |
|
103,851.46 |
163,684.15 |
16,637.10 |
23.52 |
|
163,684.16 |
312,500.00 |
30,709.75 |
30.00 |
|
312,500.01 |
416,666.65 |
75,354.50 |
32.00 |
|
416,666.66 |
1,250,000.00 |
108,687.85 |
34.00 |
|
1,250,000.01 |
En adelante |
392,021.15 |
35.00 |
PERIODO ENERO - JUNIO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
2,976.42 |
0.00 |
1.92 |
|
2,976.43 |
25,262.46 |
57.12 |
6.40 |
|
25,262.47 |
44,396.52 |
1,483.44 |
10.88 |
|
44,396.53 |
51,609.00 |
3,565.26 |
16.00 |
|
51,609.01 |
61,790.10 |
4,719.24 |
17.92 |
|
61,790.11 |
124,621.74 |
6,543.66 |
21.36 |
|
124,621.75 |
196,420.98 |
19,964.52 |
23.52 |
|
196,420.99 |
375,000.00 |
36,851.70 |
30.00 |
|
375,000.01 |
499,999.98 |
90,425.40 |
32.00 |
|
499,999.99 |
1,500,000.00 |
130,425.42 |
34.00 |
|
1,500,000.01 |
En adelante |
470,425.38 |
35.00 |
PERIODO ENERO - JULIO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
3,472.49 |
0.00 |
1.92 |
|
3,472.50 |
29,472.87 |
66.64 |
6.40 |
|
29,472.88 |
51,795.94 |
1,730.68 |
10.88 |
|
51,795.95 |
60,210.50 |
4,159.47 |
16.00 |
|
60,210.51 |
72,088.45 |
5,505.78 |
17.92 |
|
72,088.46 |
145,392.03 |
7,634.27 |
21.36 |
|
145,392.04 |
229,157.81 |
23,291.94 |
23.52 |
|
229,157.82 |
437,500.00 |
42,993.65 |
30.00 |
|
437,500.01 |
583,333.31 |
105,496.30 |
32.00 |
|
583,333.32 |
1,750,000.00 |
152,162.99 |
34.00 |
|
1,750,000.01 |
En adelante |
548,829.61 |
35.00 |
PERIODO ENERO - AGOSTO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
3,968.56 |
0.00 |
1.92 |
|
3,968.57 |
33,683.28 |
76.16 |
6.40 |
|
33,683.29 |
59,195.36 |
1,977.92 |
10.88 |
|
59,195.37 |
68,812.00 |
4,753.68 |
16.00 |
|
68,812.01 |
82,386.80 |
6,292.32 |
17.92 |
|
82,386.81 |
166,162.32 |
8,724.88 |
21.36 |
|
166,162.33 |
261,894.64 |
26,619.36 |
23.52 |
|
261,894.65 |
500,000.00 |
49,135.60 |
30.00 |
|
500,000.01 |
666,666.64 |
120,567.20 |
32.00 |
|
666,666.65 |
2,000,000.00 |
173,900.56 |
34.00 |
|
2,000,000.01 |
En adelante |
627,233.84 |
35.00 |
PERIODO ENERO - SEPTIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
4,464.63 |
0.00 |
1.92 |
|
4,464.64 |
37,893.69 |
85.68 |
6.40 |
|
37,893.70 |
66,594.78 |
2,225.16 |
10.88 |
|
66,594.79 |
77,413.50 |
5,347.89 |
16.00 |
|
77,413.51 |
92,685.15 |
7,078.86 |
17.92 |
|
92,685.16 |
186,932.61 |
9,815.49 |
21.36 |
|
186,932.62 |
294,631.47 |
29,946.78 |
23.52 |
|
294,631.48 |
562,500.00 |
55,277.55 |
30.00 |
|
562,500.01 |
749,999.97 |
135,638.10 |
32.00 |
|
749,999.98 |
2,250,000.00 |
195,638.13 |
34.00 |
|
2,250,000.01 |
En adelante |
705,638.07 |
35.00 |
PERIODO ENERO - OCTUBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
4,960.70 |
0.00 |
1.92 |
|
4,960.71 |
42,104.10 |
95.20 |
6.40 |
|
42,104.11 |
73,994.20 |
2,472.40 |
10.88 |
|
73,994.21 |
86,015.00 |
5,942.10 |
16.00 |
|
86,015.01 |
102,983.50 |
7,865.40 |
17.92 |
|
102,983.51 |
207,702.90 |
10,906.10 |
21.36 |
|
207,702.91 |
327,368.30 |
33,274.20 |
23.52 |
|
327,368.31 |
625,000.00 |
61,419.50 |
30.00 |
|
625,000.01 |
833,333.30 |
150,709.00 |
32.00 |
|
833,333.31 |
2,500,000.00 |
217,375.70 |
34.00 |
|
2,500,000.01 |
En adelante |
784,042.30 |
35.00 |
PERIODO ENERO - NOVIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,456.77 |
0.00 |
1.92 |
|
5,456.78 |
46,314.51 |
104.72 |
6.40 |
|
46,314.52 |
81,393.62 |
2,719.64 |
10.88 |
|
81,393.63 |
94,616.50 |
6,536.31 |
16.00 |
|
94,616.51 |
113,281.85 |
8,651.94 |
17.92 |
|
113,281.86 |
228,473.19 |
11,996.71 |
21.36 |
|
228,473.20 |
360,105.13 |
36,601.62 |
23.52 |
|
360,105.14 |
687,500.00 |
67,561.45 |
30.00 |
|
687,500.01 |
916,666.63 |
165,779.90 |
32.00 |
|
916,666.64 |
2,750,000.00 |
239,113.27 |
34.00 |
|
2,750,000.01 |
En adelante |
862,446.53 |
35.00 |
PERIODO ENERO - DICIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,952.84 |
0.00 |
1.92 |
|
5,952.85 |
50,524.92 |
114.29 |
6.40 |
|
50,524.93 |
88,793.04 |
2,966.91 |
10.88 |
|
88,793.05 |
103,218.00 |
7,130.48 |
16.00 |
|
103,218.01 |
123,580.20 |
9,438.47 |
17.92 |
|
123,580.21 |
249,243.48 |
13,087.37 |
21.36 |
|
249,243.49 |
392,841.96 |
39,929.05 |
23.52 |
|
392,841.97 |
750,000.00 |
73,703.41 |
30.00 |
|
750,000.01 |
1,000,000.00 |
180,850.82 |
32.00 |
|
1,000,000.01 |
3,000,000.00 |
260,850.81 |
34.00 |
|
3,000,000.01 |
En adelante |
940,850.81 |
35.00 |