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Calculos Isr e Iva 2018

This document contains a summary of income, expenses, taxes paid, and sales for a Mexican individual with business activities from January to December 2018. It includes tables with monthly figures for income, expenses, taxable base, ISR (income tax) calculations, IVA (value-added tax) collections and payments, and itemized income and expense reports. The purpose is to calculate the individual's tax liability for the year.

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freddy
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36 views

Calculos Isr e Iva 2018

This document contains a summary of income, expenses, taxes paid, and sales for a Mexican individual with business activities from January to December 2018. It includes tables with monthly figures for income, expenses, taxable base, ISR (income tax) calculations, IVA (value-added tax) collections and payments, and itemized income and expense reports. The purpose is to calculate the individual's tax liability for the year.

Uploaded by

freddy
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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CALCULO DE IMPUESTOS ISR E IVA PERSONA FISICA ACTIVIDAD EMPRESARIAL 2018

CONCEPTOS ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO

INGRESOS (SUBTOTALES) $1,000.00 $20,000.00 $50,000.00 $100,000.00 $35,000.00 $55,000.00 $100,000.00 $50,000.00
( - ) GASTOS (SUBTOTALES) $400.00 $10,000.00 $20,000.00 $115,000.00 $25,000.00 $40,000.00 $70,000.00 $15,000.00
( = ) BASE GRAVABLE $600.00 $10,000.00 $30,000.00 -$15,000.00 $10,000.00 $15,000.00 $30,000.00 $35,000.00
( - ) LIMITE INFERIOR $578.53 $17,258.41 $36,029.83 $96,889.25 $24,550.91 $51,775.21 $84,069.59 $39,281.45
( = ) EXCEDENTE $21.47 -$7,258.41 -$6,029.83 -$111,889.25 -$14,550.91 -$36,775.21 -$54,069.59 -$4,281.45
( * ) TASA $6.40 $16.00 $21.36 $23.52 $10.88 $16.00 $21.36 $10.88
( = ) IMPUESTO MARGINAL $1.37 -$1,161.35 -$1,287.97 -$26,316.35 -$1,583.14 -$5,884.03 -$11,549.26 -$465.82
( + ) CUOTA FIJA $11.11 $1,385.92 $3,815.61 $15,521.76 $1,441.65 $4,157.76 $8,903.09 $2,306.64
( = ) ISR CAUSADO $12.48 $224.57 $2,527.64 -$10,794.59 -$141.49 -$1,726.27 -$2,646.17 $1,840.82
( - ) PAGOS ANTERIORES $0.00 $12.48 $224.57 $2,527.64 -$10,794.59 -$141.49 -$1,726.27 -$2,646.17
( = ) ISR A CARGO $12.48 $212.09 $2,303.06 -$13,322.23 $10,653.10 -$1,584.78 -$919.90 $4,486.99

IVA TRASLADADO (EL QUE COBRAMOS) $50.00 $50.00 $100.00 $0.00 $0.00 $0.00 $0.00 $0.00
( - ) IVA RETENIDO $5.00 $20.00 $10.00 $0.00 $0.00 $0.00 $0.00 $0.00
( = ) SALDO A CGO O A FAVOR $45.00 $30.00 $90.00 $0.00 $0.00 $0.00 $0.00 $0.00

( - ) IVA ACREDITABLE (EL QUE PAGUE) $20.00 $10.00 $15.00 $0.00 $0.00 $0.00 $0.00 $0.00

( = ) SALDO A CGO O A FAVOR $25.00 $20.00 $75.00 $0.00 $0.00 $0.00 $0.00 $0.00
( - ) ACTUALIZ. DE SALDO A FVOR ANT. $0.00 $25.00 $20.00 $75.00 $0.00 $0.00 $0.00 $0.00
( = ) IVA A CGO O A FAVOR $25.00 -$5.00 $55.00 -$75.00 $0.00 $0.00 $0.00 $0.00
INGRESOS
FACTURAS ENERO FEBRERO MARZO ABRIL
SUBTOTAL IVA SUBTOTAL IVA SUBTOTAL IVA SUBTOTAL IVA
1 $1,000.00 $50.00 $20,000.00 $50.00 $50,000.00 $100.00 $100,000.00
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
TOTALES $1,000.00 $50.00 $20,000.00 $50.00 $50,000.00 $100.00 $100,000.00 $0.00

GASTOS
FACTURAS ENERO FEBRERO MARZO ABRIL
SUBTOTAL IVA SUBTOTAL IVA SUBTOTAL IVA SUBTOTAL IVA
1 $400.00 $20.00 $10,000.00 $10.00 $20,000.00 $15.00 $115,000.00
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
TOTALES $400.00 $20.00 $10,000.00 $10.00 $20,000.00 $15.00 $115,000.00 $0.00

IVA RETENIDO
FACTURAS ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO
1 $5.00 $20.00 $10.00
2
3
4
5
6
7
8
9
10
TOTALES $5.00 $20.00 $10.00 $0.00 $0.00 $0.00 $0.00 $0.00
Jan-18
Por ciento para aplicarse
Límite inferior Límite superior Cuota fija
sobre
SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
el excedente del límite
inferior
$60,000.00 $80,000.00 $30,000.00 $5,000.00 $586,000.00
$30,000.00 $40,000.00 $15,000.00 $1,000.00 $381,400.00 $ $ $ %

$30,000.00 $40,000.00 $15,000.00 $4,000.00 0.01 578.52 0 1.92

$44,191.63 $49,101.81 $6,363.73 $0.01 578.53 4,910.18 11.11 6.4

-$14,191.63 -$9,101.81 $8,636.27 $3,999.99 4,910.19 8,629.20 288.33 10.88

$10.88 $10.88 $6.40 $1.92 8,629.21 10,031.07 692.96 16

-$1,544.05 -$990.28 $552.72 $76.80 10,031.08 12,009.94 917.26 17.92

$2,594.97 $2,883.30 $122.21 $0.00 12,009.95 24,222.31 1,271.87 21.36

$1,050.92 $1,893.02 $674.93 $76.80 24,222.32 38,177.69 3,880.44 23.52

$1,840.82 $1,050.92 $1,893.02 $674.93 38,177.70 72,887.50 7,162.74 30

-$789.90 $842.10 -$1,218.09 -$598.13 72,887.51 97,183.33 17,575.69 32


97,183.34 291,550.00 25,350.35 34
291,550.01 En adelante 91,435.02 35

$0.00 $0.00 $0.00 $0.00


$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 Jul-18
Por ciento para aplicarse
Límite inferior Límite superior Cuota fija
sobre
$0.00 $0.00 $0.00 $0.00
el excedente del límite
inferior
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $ $ $ %

$0.00 $0.00 $0.00 $0.00 0.01 4,049.64 0 1.92


4,049.65 34,371.26 77.77 6.4
34,371.27 60,404.40 2,018.31 10.88
60,404.41 70,217.49 4,850.72 16
70,217.50 84,069.58 6,420.82 17.92
84,069.59 169,556.17 8,903.09 21.36
169,556.18 267,243.83 27,163.08 23.52
267,243.84 510,212.50 50,139.18 30
510,212.51 680,283.31 123,029.83 32
680,283.32 2,040,850.00 177,452.45 34
2,040,850.01 En adelante 640,045.14 35

INGRESOS
MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE
SUBTOTAL IVA SUBTOTAL IVA SUBTOTAL IVA SUBTOTAL IVA SUBTOTAL IVA SUBTOTAL IVA
$35,000.00 $55,000.00 $100,000.00 $50,000.00 $60,000.00 $80,000.00
$35,000.00 $0.00 $55,000.00 $0.00 $100,000.00 $0.00 $50,000.00 $0.00 $60,000.00 $0.00 $80,000.00 $0.00

GASTOS
MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE
SUBTOTAL IVA SUBTOTAL IVA SUBTOTAL IVA SUBTOTAL IVA SUBTOTAL IVA SUBTOTAL IVA
$25,000.00 $40,000.00 $70,000.00 $15,000.00 $30,000.00 $40,000.00
$25,000.00 $0.00 $40,000.00 $0.00 $70,000.00 $0.00 $15,000.00 $0.00 $30,000.00 $0.00 $40,000.00 $0.00

SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

$0.00 $0.00 $0.00 $0.00


Feb-18 Mar-18 Apr-18 May-18
Por ciento para Por ciento para Por ciento para
Límite inferior Límite superior Cuota fija Límite inferior Límite superior Cuota fija Límite inferior Límite superior Cuota fija Límite inferior
aplicarse sobre aplicarse sobre aplicarse sobre

el excedente el excedente el excedente


del límite del límite del límite
inferior inferior inferior
$ $ $ % $ $ $ % $ $ $ % $
0.01 1,157.04 0 1.92 0.01 1,735.56 0 1.92 0.01 2,314.08 0 1.92 0.01
1,157.05 9,820.36 22.22 6.4 1,735.57 14,730.54 33.33 6.4 2,314.09 19,640.72 44.44 6.4 2,892.61
9,820.37 17,258.40 576.66 10.88 14,730.55 25,887.60 864.99 10.88 19,640.73 34,516.80 1,153.32 10.88 24,550.91
17,258.41 20,062.14 1,385.92 16 25,887.61 30,093.21 2,078.88 16 34,516.81 40,124.28 2,771.84 16 43,146.01
20,062.15 24,019.88 1,834.52 17.92 30,093.22 36,029.82 2,751.78 17.92 40,124.29 48,039.76 3,669.04 17.92 50,155.36
24,019.89 48,444.62 2,543.74 21.36 36,029.83 72,666.93 3,815.61 21.36 48,039.77 96,889.24 5,087.48 21.36 60,049.71
48,444.63 76,355.38 7,760.88 23.52 72,666.94 114,533.07 11,641.32 23.52 96,889.25 152,710.76 15,521.76 23.52 121,111.56
76,355.39 145,775.00 14,325.48 30 114,533.08 218,662.50 21,488.22 30 152,710.77 291,550.00 28,650.96 30 190,888.46
145,775.01 194,366.66 35,151.38 32 218,662.51 291,549.99 52,727.07 32 291,550.01 388,733.32 70,302.76 32 364,437.51
194,366.67 583,100.00 50,700.70 34 291,550.00 874,650.00 76,051.05 34 388,733.33 1,166,200.00 101,401.40 34 485,916.66
583,100.01 En adelante 182,870.04 35 874,650.01 En adelante 274,305.06 35 1,166,200.01 En adelante 365,740.08 35 1,457,750.01

Aug-18 Sep-18 Oct-18 Nov-18


Por ciento para Por ciento para Por ciento para
Límite inferior Límite superior Cuota fija Límite inferior Límite superior Cuota fija Límite inferior Límite superior Cuota fija Límite inferior
aplicarse sobre aplicarse sobre aplicarse sobre

el excedente el excedente el excedente


del límite del límite del límite
inferior inferior inferior
$ $ $ % $ $ $ % $ $ $ % $
0.01 4,628.16 0 1.92 0.01 5,206.68 0 1.92 0.01 5,785.20 0 1.92 0.01
4,628.17 39,281.44 88.88 6.4 5,206.69 44,191.62 99.99 6.4 5,785.21 49,101.80 111.1 6.4 6,363.73
39,281.45 69,033.60 2,306.64 10.88 44,191.63 77,662.80 2,594.97 10.88 49,101.81 86,292.00 2,883.30 10.88 54,011.99
69,033.61 80,248.56 5,543.68 16 77,662.81 90,279.63 6,236.64 16 86,292.01 100,310.70 6,929.60 16 94,921.21
80,248.57 96,079.52 7,338.08 17.92 90,279.64 108,089.46 8,255.34 17.92 100,310.71 120,099.40 9,172.60 17.92 110,341.78
96,079.53 193,778.48 10,174.96 21.36 108,089.47 218,000.79 11,446.83 21.36 120,099.41 242,223.10 12,718.70 21.36 132,109.35
193,778.49 305,421.52 31,043.52 23.52 218,000.80 343,599.21 34,923.96 23.52 242,223.11 381,776.90 38,804.40 23.52 266,445.42
305,421.53 583,100.00 57,301.92 30 343,599.22 655,987.50 64,464.66 30 381,776.91 728,875.00 71,627.40 30 419,954.60
583,100.01 777,466.64 140,605.52 32 655,987.51 874,649.97 158,181.21 32 728,875.01 971,833.30 175,756.90 32 801,762.51
777,466.65 2,332,400.00 202,802.80 34 874,649.98 2,623,950.00 228,153.15 34 971,833.31 2,915,500.00 253,503.50 34 1,069,016.64
2,332,400.01 En adelante 731,480.16 35 2,623,950.01 En adelante 822,915.18 35 2,915,500.01 En adelante 914,350.20 35 3,207,050.01

GRESOS
NOVIEMBRE DICIEMBRE
SUBTOTAL IVA SUBTOTAL IVA
$30,000.00 $5,000.00
$30,000.00 $0.00 $5,000.00 $0.00

GASTOS
NOVIEMBRE DICIEMBRE
SUBTOTAL IVA SUBTOTAL IVA
$15,000.00 $1,000.00
$15,000.00 $0.00 $1,000.00 $0.00
Jun-18
Por ciento para Por ciento para
Límite superior Cuota fija Límite inferior Límite superior Cuota fija
aplicarse sobre aplicarse sobre

el excedente el excedente
del límite del límite
inferior inferior
$ $ % $ $ $ %
2,892.60 0 1.92 0.01 3,471.12 0 1.92
24,550.90 55.55 6.4 3,471.13 29,461.08 66.66 6.4
43,146.00 1,441.65 10.88 29,461.09 51,775.20 1,729.98 10.88
50,155.35 3,464.80 16 51,775.21 60,186.42 4,157.76 16
60,049.70 4,586.30 17.92 60,186.43 72,059.64 5,503.56 17.92
121,111.55 6,359.35 21.36 72,059.65 145,333.86 7,631.22 21.36
190,888.45 19,402.20 23.52 145,333.87 229,066.14 23,282.64 23.52
364,437.50 35,813.70 30 229,066.15 437,325.00 42,976.44 30
485,916.65 87,878.45 32 437,325.01 583,099.98 105,454.14 32
1,457,750.00 126,751.75 34 583,099.99 1,749,300.00 152,102.10 34
En adelante 457,175.10 35 1,749,300.01 En adelante 548,610.12 35

Dec-18
Por ciento para Por ciento para
Límite superior Cuota fija Límite inferior Límite superior Cuota fija
aplicarse sobre aplicarse sobre

el excedente el excedente
del límite del límite
inferior inferior
$ $ % $ $ $ %
6,363.72 0 1.92 0.01 6,942.20 0 1.92
54,011.98 122.21 6.4 6,942.21 58,922.16 133.28 6.4
94,921.20 3,171.63 10.88 58,922.17 103,550.44 3,460.01 10.88
110,341.77 7,622.56 16 103,550.45 120,372.83 8,315.57 16
132,109.34 10,089.86 17.92 120,372.84 144,119.23 11,007.14 17.92
266,445.41 13,990.57 21.36 144,119.24 290,667.75 15,262.49 21.36
419,954.59 42,684.84 23.52 290,667.76 458,132.29 46,565.26 23.52
801,762.50 78,790.14 30 458,132.30 874,650.00 85,952.92 30
1,069,016.63 193,332.59 32 874,650.01 1,166,200.00 210,908.23 32
3,207,050.00 278,853.85 34 1,166,200.01 3,498,600.00 304,204.21 34
En adelante 1,005,785.22 35 3,498,600.01 En adelante 1,097,220.21 35

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