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PERSONAS FÍSICAS CON ACTIVIDADES EMPRESARIALES Y PROFESIONALES 2021
TARIFAS MENSUALES ACUMULADAS
MES DE ENERO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
644.58 |
0.00 |
1.92 |
|
644.59 |
5,470.92 |
12.38 |
6.40 |
|
5,470.93 |
9,614.66 |
321.26 |
10.88 |
|
9,614.67 |
11,176.62 |
772.10 |
16.00 |
|
11,176.63 |
13,381.47 |
1,022.01 |
17.92 |
|
13,381.48 |
26,988.50 |
1,417.12 |
21.36 |
|
26,988.51 |
42,537.58 |
4,323.58 |
23.52 |
|
42,537.59 |
81,211.25 |
7,980.73 |
30.00 |
|
81,211.26 |
108,281.67 |
19,582.83 |
32.00 |
|
108,281.68 |
324,845.01 |
28,245.36 |
34.00 |
|
324,845.02 |
En adelante |
101,876.90 |
35.00 |
PERIODO ENERO - FEBRERO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1,289.16 |
0.00 |
1.92 |
|
1,289.17 |
10,941.84 |
24.76 |
6.40 |
|
10,941.85 |
19,229.32 |
642.52 |
10.88 |
|
19,229.33 |
22,353.24 |
1,544.20 |
16.00 |
|
22,353.25 |
26,762.94 |
2,044.02 |
17.92 |
|
26,762.95 |
53,977.00 |
2,834.24 |
21.36 |
|
53,977.01 |
85,075.16 |
8,647.16 |
23.52 |
|
85,075.17 |
162,422.50 |
15,961.46 |
30.00 |
|
162,422.51 |
216,563.34 |
39,165.66 |
32.00 |
|
216,563.35 |
649,690.02 |
56,490.72 |
34.00 |
|
649,690.03 |
En adelante |
203,753.80 |
35.00 |
PERIODO ENERO - MARZO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
1,933.74 |
0.00 |
1.92 |
|
1,933.75 |
16,412.76 |
37.14 |
6.40 |
|
16,412.77 |
28,843.98 |
963.78 |
10.88 |
|
28,843.99 |
33,529.86 |
2,316.30 |
16.00 |
|
33,529.87 |
40,144.41 |
3,066.03 |
17.92 |
|
40,144.42 |
80,965.50 |
4,251.36 |
21.36 |
|
80,965.51 |
127,612.74 |
12,970.74 |
23.52 |
|
127,612.75 |
243,633.75 |
23,942.19 |
30.00 |
|
243,633.76 |
324,845.01 |
58,748.49 |
32.00 |
|
324,845.02 |
974,535.03 |
84,736.08 |
34.00 |
|
974,535.04 |
En adelante |
305,630.70 |
35.00 |
PERIODO ENERO - ABRIL
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
2,578.32 |
0.00 |
1.92 |
|
2,578.33 |
21,883.68 |
49.52 |
6.40 |
|
21,883.69 |
38,458.64 |
1,285.04 |
10.88 |
|
38,458.65 |
44,706.48 |
3,088.40 |
16.00 |
|
44,706.49 |
53,525.88 |
4,088.04 |
17.92 |
|
53,525.89 |
107,954.00 |
5,668.48 |
21.36 |
|
107,954.01 |
170,150.32 |
17,294.32 |
23.52 |
|
170,150.33 |
324,845.00 |
31,922.92 |
30.00 |
|
324,845.01 |
433,126.68 |
78,331.32 |
32.00 |
|
433,126.69 |
1,299,380.04 |
112,981.44 |
34.00 |
|
1,299,380.05 |
En adelante |
407,507.60 |
35.00 |
PERIODO ENERO - MAYO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
3,222.90 |
0.00 |
1.92 |
|
3,222.91 |
27,354.60 |
61.90 |
6.40 |
|
27,354.61 |
48,073.30 |
1,606.30 |
10.88 |
|
48,073.31 |
55,883.10 |
3,860.50 |
16.00 |
|
55,883.11 |
66,907.35 |
5,110.05 |
17.92 |
|
66,907.36 |
134,942.50 |
7,085.60 |
21.36 |
|
134,942.51 |
212,687.90 |
21,617.90 |
23.52 |
|
212,687.91 |
406,056.25 |
39,903.65 |
30.00 |
|
406,056.26 |
541,408.35 |
97,914.15 |
32.00 |
|
541,408.36 |
1,624,225.05 |
141,226.80 |
34.00 |
|
1,624,225.06 |
En adelante |
509,384.50 |
35.00 |
PERIODO ENERO - JUNIO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
3,867.48 |
0.00 |
1.92 |
|
3,867.49 |
32,825.52 |
74.28 |
6.40 |
|
32,825.53 |
57,687.96 |
1,927.56 |
10.88 |
|
57,687.97 |
67,059.72 |
4,632.60 |
16.00 |
|
67,059.73 |
80,288.82 |
6,132.06 |
17.92 |
|
80,288.83 |
161,931.00 |
8,502.72 |
21.36 |
|
161,931.01 |
255,225.48 |
25,941.48 |
23.52 |
|
255,225.49 |
487,267.50 |
47,884.38 |
30.00 |
|
487,267.51 |
649,690.02 |
117,496.98 |
32.00 |
|
649,690.03 |
1,949,070.06 |
169,472.16 |
34.00 |
|
1,949,070.07 |
En adelante |
611,261.40 |
35.00 |
PERIODO ENERO - JULIO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
4,512.06 |
0.00 |
1.92 |
|
4,512.07 |
38,296.44 |
86.66 |
6.40 |
|
38,296.45 |
67,302.62 |
2,248.82 |
10.88 |
|
67,302.63 |
78,236.34 |
5,404.70 |
16.00 |
|
78,236.35 |
93,670.29 |
7,154.07 |
17.92 |
|
93,670.30 |
188,919.50 |
9,919.84 |
21.36 |
|
188,919.51 |
297,763.06 |
30,265.06 |
23.52 |
|
297,763.07 |
568,478.75 |
55,865.11 |
30.00 |
|
568,478.76 |
757,971.69 |
137,079.81 |
32.00 |
|
757,971.70 |
2,273,915.07 |
197,717.52 |
34.00 |
|
2,273,915.08 |
En adelante |
713,138.30 |
35.00 |
PERIODO ENERO - AGOSTO
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,156.64 |
0.00 |
1.92 |
|
5,156.65 |
43,767.36 |
99.04 |
6.40 |
|
43,767.37 |
76,917.28 |
2,570.08 |
10.88 |
|
76,917.29 |
89,412.96 |
6,176.80 |
16.00 |
|
89,412.97 |
107,051.76 |
8,176.08 |
17.92 |
|
107,051.77 |
215,908.00 |
11,336.96 |
21.36 |
|
215,908.01 |
340,300.64 |
34,588.64 |
23.52 |
|
340,300.65 |
649,690.00 |
63,845.84 |
30.00 |
|
649,690.01 |
866,253.36 |
156,662.64 |
32.00 |
|
866,253.37 |
2,598,760.08 |
225,962.88 |
34.00 |
|
2,598,760.09 |
En adelante |
815,015.20 |
35.00 |
PERIODO ENERO - SEPTIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
5,801.22 |
0.00 |
1.92 |
|
5,801.23 |
49,238.28 |
111.42 |
6.40 |
|
49,238.29 |
86,531.94 |
2,891.34 |
10.88 |
|
86,531.95 |
100,589.58 |
6,948.90 |
16.00 |
|
100,589.59 |
120,433.23 |
9,198.09 |
17.92 |
|
120,433.24 |
242,896.50 |
12,754.08 |
21.36 |
|
242,896.51 |
382,838.22 |
38,912.22 |
23.52 |
|
382,838.23 |
730,901.25 |
71,826.57 |
30.00 |
|
730,901.26 |
974,535.03 |
176,245.47 |
32.00 |
|
974,535.04 |
2,923,605.09 |
254,208.24 |
34.00 |
|
2,923,605.10 |
En adelante |
916,892.10 |
35.00 |
PERIODO ENERO - OCTUBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
6,445.80 |
0.00 |
1.92 |
|
6,445.81 |
54,709.20 |
123.80 |
6.40 |
|
54,709.21 |
96,146.60 |
3,212.60 |
10.88 |
|
96,146.61 |
111,766.20 |
7,721.00 |
16.00 |
|
111,766.21 |
133,814.70 |
10,220.10 |
17.92 |
|
133,814.71 |
269,885.00 |
14,171.20 |
21.36 |
|
269,885.01 |
425,375.80 |
43,235.80 |
23.52 |
|
425,375.81 |
812,112.50 |
79,807.30 |
30.00 |
|
812,112.51 |
1,082,816.70 |
195,828.30 |
32.00 |
|
1,082,816.71 |
3,248,450.10 |
282,453.60 |
34.00 |
|
3,248,450.11 |
En adelante |
1,018,769.00 |
35.00 |
PERIODO ENERO - NOVIEMBRE
|
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre |
|
|
|
|
el excedente del límite inferior |
|
$ |
$ |
$ |
% |
|
0.01 |
7,090.38 |
0.00 |
1.92 |
|
7,090.39 |
60,180.12 |
136.18 |
6.40 |
|
60,180.13 |
105,761.26 |
3,533.86 |
10.88 |
|
105,761.27 |
122,942.82 |
8,493.10 |
16.00 |
|
122,942.83 |
147,196.17 |
11,242.11 |
17.92 |
|
147,196.18 |
296,873.50 |
15,588.32 |
21.36 |
|
296,873.51 |
467,913.38 |
47,559.38 |
23.52 |
|
467,913.39 |
893,323.75 |
87,788.03 |
30.00 |
|
893,323.76 |
1,191,098.37 |
215,411.13 |
32.00 |
|
1,191,098.38 |
3,573,295.11 |
310,698.96 |
34.00 |
|
3,573,295.12 |
En adelante |
1,120,645.90 |
35.00 |
PERIODO ENERO - DICIEMBRE
|
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 |