TARIFAS SEMESTRALES PERSONAS MORALES CON INGRESOS POR ACTIVIDADES AGRÍCOLAS, GANADERAS, PESQUERAS O SILVÍCOLAS
QUE TRIBUTEN EN TITULO II CAPITULO VIII LISR
SEMESTRE ENERO-JUNIO DE 2025
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
$ |
$ |
$ |
% |
0.01 |
4,476.24 |
0.00 |
1.92 |
4,476.25 |
37,992.30 |
85.92 |
6.40 |
37,992.31 |
66,768.06 |
2,230.98 |
10.88 |
66,768.07 |
77,614.92 |
5,361.78 |
16.00 |
77,614.93 |
92,926.26 |
7,097.28 |
17.92 |
92,926.27 |
187,418.94 |
9,841.08 |
21.36 |
187,418.95 |
295,398.00 |
30,024.72 |
23.52 |
295,398.01 |
563,963.40 |
55,421.34 |
30.00 |
563,963.41 |
751,951.20 |
135,991.02 |
32.00 |
751,951.21 |
2,255,853.66 |
196,147.08 |
34.00 |
2,255,853.67 |
En adelante |
707,473.92 |
35.00 |
SEMESTRE JULIO-DICIEMBRE DE 2025
Límite inferior |
Límite superior |
Cuota fija |
Por ciento para aplicarse sobre el excedente del límite inferior |
$ |
$ |
$ |
% |
0.01 |
8,952.49 |
0.00 |
1.92 |
8,952.50 |
75,984.55 |
171.88 |
6.40 |
75,984.56 |
133,536.07 |
4,461.94 |
10.88 |
133,536.08 |
155,229.80 |
10,723.55 |
16.00 |
155,229.81 |
185,852.57 |
14,194.54 |
17.92 |
185,852.58 |
374,837.88 |
19,682.13 |
21.36 |
374,837.89 |
590,795.99 |
60,049.40 |
23.52 |
590,796.00 |
1,127,926.84 |
110,842.74 |
30.00 |
1,127,926.85 |
1,503,902.46 |
271,981.99 |
32.00 |
1,503,902.47 |
4,511,707.37 |
392,294.17 |
34.00 |
4,511,707.38 |
En adelante |
1,414,947.85 |
35.00 |