Tabla 1.

Tabla de factores de actualización de deudas tributarias

Mes de pago o
Año Mes Factor
exigibilidad

Jan-79 1979 1 5.633873

Feb-79 1979 2 5.606582
Mar-79 1979 3 5.579424
Apr-79 1979 4 5.552398
May-79 1979 5 5.525502
Jun-79 1979 6 5.498737
Jul-79 1979 7 5.472101
Aug-79 1979 8 5.445594
Sep-79 1979 9 5.419216
Oct-79 1979 10 5.392965
Nov-79 1979 11 5.366842
Dec-79 1979 12 5.340845
Jan-80 1980 1 5.314974
Feb-80 1980 2 5.289229
Mar-80 1980 3 5.263608
Apr-80 1980 4 5.238111
May-80 1980 5 5.212738
Jun-80 1980 6 5.187487
Jul-80 1980 7 5.162359
Aug-80 1980 8 5.137353
Sep-80 1980 9 5.112468
Oct-80 1980 10 5.087703
Nov-80 1980 11 5.063058
Dec-80 1980 12 5.038533
Jan-81 1981 1 5.014127
Feb-81 1981 2 4.989838
Mar-81 1981 3 4.965668
Apr-81 1981 4 4.941614
May-81 1981 5 4.917677
Jun-81 1981 6 4.893856
Jul-81 1981 7 4.870150
Aug-81 1981 8 4.846559
Sep-81 1981 9 4.823083
Oct-81 1981 10 4.799720
Nov-81 1981 11 4.776470
Dec-81 1981 12 4.753333
Jan-82 1982 1 4.730308
Feb-82 1982 2 4.707395
Mar-82 1982 3 4.684592
Apr-82 1982 4 4.661900
May-82 1982 5 4.639318
Jun-82 1982 6 4.616845
Jul-82 1982 7 4.594481
Aug-82 1982 8 4.572226
Sep-82 1982 9 4.550078
Oct-82 1982 10 4.528038
Nov-82 1982 11 4.506104
Dec-82 1982 12 4.484277
Jan-83 1983 1 4.462555
Feb-83 1983 2 4.440938
Mar-83 1983 3 4.419427
Apr-83 1983 4 4.398019
May-83 1983 5 4.376715
Jun-83 1983 6 4.355514
Jul-83 1983 7 4.334416
Aug-83 1983 8 4.313421
Sep-83 1983 9 4.292527
Oct-83 1983 10 4.271734
Nov-83 1983 11 4.251042
Dec-83 1983 12 4.230450
Jan-84 1984 1 4.209957
Feb-84 1984 2 4.189564
Mar-84 1984 3 4.169270
Apr-84 1984 4 4.149075
May-84 1984 5 4.128977
Jun-84 1984 6 4.108976
Jul-84 1984 7 4.089072
Aug-84 1984 8 4.069265
Sep-84 1984 9 4.049553
Oct-84 1984 10 4.029937
Nov-84 1984 11 4.010417
Dec-84 1984 12 3.990990
Jan-85 1985 1 3.971658
Feb-85 1985 2 3.952419
Mar-85 1985 3 3.933274
Apr-85 1985 4 3.914221
May-85 1985 5 3.895261
Jun-85 1985 6 3.876392
Jul-85 1985 7 3.857615
Aug-85 1985 8 3.838929
Sep-85 1985 9 3.820333
Oct-85 1985 10 3.801828
Nov-85 1985 11 3.783412
Dec-85 1985 12 3.765085
Jan-86 1986 1 3.746847
Feb-86 1986 2 3.728697
Mar-86 1986 3 3.710636
Apr-86 1986 4 3.692662
May-86 1986 5 3.674774
Jun-86 1986 6 3.656974
Jul-86 1986 7 3.639260
Aug-86 1986 8 3.621631
Sep-86 1986 9 3.604088
Oct-86 1986 10 3.586630
Nov-86 1986 11 3.569256
Dec-86 1986 12 3.551967
Jan-87 1987 1 3.534761
Feb-87 1987 2 3.517639
Mar-87 1987 3 3.500600
Apr-87 1987 4 3.483643
May-87 1987 5 3.466768
Jun-87 1987 6 3.449975
Jul-87 1987 7 3.433264
Aug-87 1987 8 3.416633
Sep-87 1987 9 3.400083
Oct-87 1987 10 3.383613
Nov-87 1987 11 3.367223
Dec-87 1987 12 3.350912
Jan-88 1988 1 3.334681
Feb-88 1988 2 3.318527
Mar-88 1988 3 3.302453
Apr-88 1988 4 3.286456
May-88 1988 5 3.270536
Jun-88 1988 6 3.254694
Jul-88 1988 7 3.238928
Aug-88 1988 8 3.223239
Sep-88 1988 9 3.207626
Oct-88 1988 10 3.192088
Nov-88 1988 11 3.176626
Dec-88 1988 12 3.161238
Jan-89 1989 1 3.145925
Feb-89 1989 2 3.130686
Mar-89 1989 3 3.115521
Apr-89 1989 4 3.100430
May-89 1989 5 3.085411
Jun-89 1989 6 3.070466
Jul-89 1989 7 3.055593
Aug-89 1989 8 3.040791
Sep-89 1989 9 3.026062
Oct-89 1989 10 3.011404
Nov-89 1989 11 2.996817
Dec-89 1989 12 2.982300
Jan-90 1990 1 2.967854
Feb-90 1990 2 2.953478
Mar-90 1990 3 2.939171
Apr-90 1990 4 2.924934
May-90 1990 5 2.910766
Jun-90 1990 6 2.896666
Jul-90 1990 7 2.882634
Aug-90 1990 8 2.868671
Sep-90 1990 9 2.854775
Oct-90 1990 10 2.840947
Nov-90 1990 11 2.827185
Dec-90 1990 12 2.813491
Jan-91 1991 1 2.799862
Feb-91 1991 2 2.786300
Mar-91 1991 3 2.772803
Apr-91 1991 4 2.759372
May-91 1991 5 2.746005
Jun-91 1991 6 2.732704
Jul-91 1991 7 2.719466
Aug-91 1991 8 2.706293
Sep-91 1991 9 2.693184
Oct-91 1991 10 2.680139
Nov-91 1991 11 2.667156
Dec-91 1991 12 2.654236
Jan-92 1992 1 2.641379
Feb-92 1992 2 2.628585
Mar-92 1992 3 2.615852
Apr-92 1992 4 2.603181
May-92 1992 5 2.590571
Jun-92 1992 6 2.578022
Jul-92 1992 7 2.565534
Aug-92 1992 8 2.553107
Sep-92 1992 9 2.540740
Oct-92 1992 10 2.528433
Nov-92 1992 11 2.516185
Dec-92 1992 12 2.503997
Jan-93 1993 1 2.491867
Feb-93 1993 2 2.479797
Mar-93 1993 3 2.467785
Apr-93 1993 4 2.455831
May-93 1993 5 2.443935
Jun-93 1993 6 2.432097
Jul-93 1993 7 2.420316
Aug-93 1993 8 2.408592
Sep-93 1993 9 2.396924
Oct-93 1993 10 2.385314
Nov-93 1993 11 2.373759
Dec-93 1993 12 2.362261
Jan-94 1994 1 2.350818
Feb-94 1994 2 2.339431
Mar-94 1994 3 2.328099
Apr-94 1994 4 2.316822
May-94 1994 5 2.305599
Jun-94 1994 6 2.294431
Jul-94 1994 7 2.283317
Aug-94 1994 8 2.272256
Sep-94 1994 9 2.261249
Oct-94 1994 10 2.250296
Nov-94 1994 11 2.239396
Dec-94 1994 12 2.228548
Jan-95 1995 1 2.217753
Feb-95 1995 2 2.207010
Mar-95 1995 3 2.196320
Apr-95 1995 4 2.185681
May-95 1995 5 2.175093
Jun-95 1995 6 2.164557
Jul-95 1995 7 2.154072
Aug-95 1995 8 2.143638
Sep-95 1995 9 2.133254
Oct-95 1995 10 2.122921
Nov-95 1995 11 2.112637
Dec-95 1995 12 2.102404
Jan-96 1996 1 2.092220
Feb-96 1996 2 2.082085
Mar-96 1996 3 2.072000
Apr-96 1996 4 2.061963
May-96 1996 5 2.051975
Jun-96 1996 6 2.042035
Jul-96 1996 7 2.032144
Aug-96 1996 8 2.022300
Sep-96 1996 9 2.012504
Oct-96 1996 10 2.002755
Nov-96 1996 11 1.993054
Dec-96 1996 12 1.983400
Jan-97 1997 1 1.973792
Feb-97 1997 2 1.964231
Mar-97 1997 3 1.954717
Apr-97 1997 4 1.945248
May-97 1997 5 1.935825
Jun-97 1997 6 1.926448
Jul-97 1997 7 1.917117
Aug-97 1997 8 1.907830
Sep-97 1997 9 1.898589
Oct-97 1997 10 1.889392
Nov-97 1997 11 1.880240
Dec-97 1997 12 1.871132
Jan-98 1998 1 1.862068
Feb-98 1998 2 1.853048
Mar-98 1998 3 1.844072
Apr-98 1998 4 1.835140
May-98 1998 5 1.826250
Jun-98 1998 6 1.817404
Jul-98 1998 7 1.808601
Aug-98 1998 8 1.799840
Sep-98 1998 9 1.791121
Oct-98 1998 10 1.782445
Nov-98 1998 11 1.773811
Dec-98 1998 12 1.765219
Jan-99 1999 1 1.756668
Feb-99 1999 2 1.756422
Mar-99 1999 3 1.750907
Apr-99 1999 4 1.740255
May-99 1999 5 1.730053
Jun-99 1999 6 1.721940
Jul-99 1999 7 1.718853
Aug-99 1999 8 1.714340
Sep-99 1999 9 1.711412
Oct-99 1999 10 1.703576
Nov-99 1999 11 1.705636
Dec-99 1999 12 1.700918
Jan-00 2000 1 1.693559
Feb-00 2000 2 1.692386
Mar-00 2000 3 1.684300
Apr-00 2000 4 1.675232
May-00 2000 5 1.666705
Jun-00 2000 6 1.666426
Jul-00 2000 7 1.665356
Aug-00 2000 8 1.656801
Sep-00 2000 9 1.649082
Oct-00 2000 10 1.639963
Nov-00 2000 11 1.636156
Dec-00 2000 12 1.635113
Jan-01 2001 1 1.632594
Feb-01 2001 2 1.629536
Mar-01 2001 3 1.625548
Apr-01 2001 4 1.617333
May-01 2001 5 1.624095
Jun-01 2001 6 1.623700
Jul-01 2001 7 1.624633
Aug-01 2001 8 1.621832
Sep-01 2001 9 1.626761
Oct-01 2001 10 1.625740
Nov-01 2001 11 1.625131
Dec-01 2001 12 1.633181
Jan-02 2002 1 1.634676
Feb-02 2002 2 1.643220
Mar-02 2002 3 1.643866
Apr-02 2002 4 1.635063
May-02 2002 5 1.623224
Jun-02 2002 6 1.620974
Jul-02 2002 7 1.624667
Aug-02 2002 8 1.624109
Sep-02 2002 9 1.622472
Oct-02 2002 10 1.614825
Nov-02 2002 11 1.603314
Dec-02 2002 12 1.609743
Jan-03 2003 1 1.610267
Feb-03 2003 2 1.606549
Mar-03 2003 3 1.599052
Apr-03 2003 4 1.581376
May-03 2003 5 1.582181
Jun-03 2003 6 1.582688
Jul-03 2003 7 1.590211
Aug-03 2003 8 1.592588
Sep-03 2003 9 1.592374
Oct-03 2003 10 1.583528
Nov-03 2003 11 1.582752
Dec-03 2003 12 1.580102
Jan-04 2004 1 1.571241
Feb-04 2004 2 1.562842
Mar-04 2004 3 1.546050
Apr-04 2004 4 1.538964
May-04 2004 5 1.539315
Jun-04 2004 6 1.533887
Jul-04 2004 7 1.525288
Aug-04 2004 8 1.522348
Sep-04 2004 9 1.522493
Oct-04 2004 10 1.522239
Nov-04 2004 11 1.522600
Dec-04 2004 12 1.518243
Jan-05 2005 1 1.518385
Feb-05 2005 2 1.516866
Mar-05 2005 3 1.520433
Apr-05 2005 4 1.510611
May-05 2005 5 1.508818
Jun-05 2005 6 1.506915
Jul-05 2005 7 1.502951
Aug-05 2005 8 1.501380
Sep-05 2005 9 1.504082
Oct-05 2005 10 1.505501
Nov-05 2005 11 1.503324
Dec-05 2005 12 1.502302
Jan-06 2006 1 1.496030
Feb-06 2006 2 1.488593
Mar-06 2006 3 1.480476
Apr-06 2006 4 1.473739
May-06 2006 5 1.466261
Jun-06 2006 6 1.474043
Jul-06 2006 7 1.475999
Aug-06 2006 8 1.478519
Sep-06 2006 9 1.476462
Oct-06 2006 10 1.476058
Nov-06 2006 11 1.475412
Dec-06 2006 12 1.479587
Jan-07 2007 1 1.479205
Feb-07 2007 2 1.479065
Mar-07 2007 3 1.475238
Apr-07 2007 4 1.470109
May-07 2007 5 1.467494
Jun-07 2007 6 1.460311
Jul-07 2007 7 1.453484
Aug-07 2007 8 1.446605
Sep-07 2007 9 1.444627
Oct-07 2007 10 1.435833
Nov-07 2007 11 1.431338
Dec-07 2007 12 1.429751
Jan-08 2008 1 1.423302
Feb-08 2008 2 1.420149
Mar-08 2008 3 1.407383
Apr-08 2008 4 1.392872
May-08 2008 5 1.390727
Jun-08 2008 6 1.385607
Jul-08 2008 7 1.375025
Aug-08 2008 8 1.367429
Sep-08 2008 9 1.360806
Oct-08 2008 10 1.354214
Nov-08 2008 11 1.347654
Dec-08 2008 12 1.341126
Jan-09 2009 1 1.334630
Feb-09 2009 2 1.328165
Mar-09 2009 3 1.329159
Apr-09 2009 4 1.324388
May-09 2009 5 1.324136
Jun-09 2009 6 1.324706
Jul-09 2009 7 1.329220
Aug-09 2009 8 1.326743
Sep-09 2009 9 1.329500
Oct-09 2009 10 1.330661
Nov-09 2009 11 1.329031
Dec-09 2009 12 1.330522
Jan-10 2010 1 1.326316
Feb-10 2010 2 1.322403
Mar-10 2010 3 1.318152
Apr-10 2010 4 1.314461
May-10 2010 5 1.314127
Jun-10 2010 6 1.311009
Jul-10 2010 7 1.307729
Aug-10 2010 8 1.302986
Sep-10 2010 9 1.299497
Oct-10 2010 10 1.299913
Nov-10 2010 11 1.301758
Dec-10 2010 12 1.301655
Jan-11 2011 1 1.299336
Feb-11 2011 2 1.294283
Mar-11 2011 3 1.289353
Apr-11 2011 4 1.280359
May-11 2011 5 1.271700
Jun-11 2011 6 1.272001
Jul-11 2011 7 1.270742
Aug-11 2011 8 1.260745
Sep-11 2011 9 1.257402
Oct-11 2011 10 1.253214
Nov-11 2011 11 1.249281
Dec-11 2011 12 1.243914
Jan-12 2012 1 1.240553
Feb-12 2012 2 1.241812
Mar-12 2012 3 1.237790
Apr-12 2012 4 1.228380
May-12 2012 5 1.221886
Jun-12 2012 6 1.221406
Jul-12 2012 7 1.221854
Aug-12 2012 8 1.220751
Sep-12 2012 9 1.214576
Oct-12 2012 10 1.208020
Nov-12 2012 11 1.209997
Dec-12 2012 12 1.211662
Jan-13 2013 1 1.208535
Feb-13 2013 2 1.207142
Mar-13 2013 3 1.208194
Apr-13 2013 4 1.197347
May-13 2013 5 1.194333
Jun-13 2013 6 1.192025
Jul-13 2013 7 1.188913
Aug-13 2013 8 1.182427
Sep-13 2013 9 1.176043
Oct-13 2013 10 1.174765
Nov-13 2013 11 1.174315
Dec-13 2013 12 1.176884
Jan-14 2014 1 1.174935
Feb-14 2014 2 1.171224
Mar-14 2014 3 1.164229
Apr-14 2014 4 1.158223
May-14 2014 5 1.153687
Jun-14 2014 6 1.151096
Jul-14 2014 7 1.149267
Aug-14 2014 8 1.144309
Sep-14 2014 9 1.145289
Oct-14 2014 10 1.143454
Nov-14 2014 11 1.139138
Dec-14 2014 12 1.140843
Jan-15 2015 1 1.138238
Feb-15 2015 2 1.136303
Mar-15 2015 3 1.132865
Apr-15 2015 4 1.124268
May-15 2015 5 1.119895
Jun-15 2015 6 1.113610
Jul-15 2015 7 1.109921
Aug-15 2015 8 1.104940
Sep-15 2015 9 1.100788
Oct-15 2015 10 1.100485
Nov-15 2015 11 1.098916
Dec-15 2015 12 1.095148
Jan-16 2016 1 1.090288
Feb-16 2016 2 1.086241
Mar-16 2016 3 1.084354
Apr-16 2016 4 1.077907
May-16 2016 5 1.077784
Jun-16 2016 6 1.075530
Jul-16 2016 7 1.074031
Aug-16 2016 8 1.073154
Sep-16 2016 9 1.069323
Oct-16 2016 10 1.067120
Nov-16 2016 11 1.062727
Dec-16 2016 12 1.059653
Jan-17 2017 1 1.056124
Feb-17 2017 2 1.053618
Mar-17 2017 3 1.050224
Apr-17 2017 4 1.036699
May-17 2017 5 1.039381
Jun-17 2017 6 1.043800
Jul-17 2017 7 1.045465
Aug-17 2017 8 1.043396
Sep-17 2017 9 1.036429
Oct-17 2017 10 1.036592
Nov-17 2017 11 1.041479
Dec-17 2017 12 1.043537
Jan-18 2018 1 1.041903
Feb-18 2018 2 1.040577
Mar-18 2018 3 1.037980
Apr-18 2018 4 1.032948
May-18 2018 5 1.034366
Jun-18 2018 6 1.034175
Jul-18 2018 7 1.030732
Aug-18 2018 8 1.026802
Sep-18 2018 9 1.025450
Oct-18 2018 10 1.023488
Nov-18 2018 11 1.022653
Dec-18 2018 12 1.021403
Jan-19 2019 1 1.019549
Feb-19 2019 2 1.018884
Mar-19 2019 3 1.017594
Apr-19 2019 4 1.010244
May-19 2019 5 1.008226
Jun-19 2019 6 1.006740
Jul-19 2019 7 1.007610
Aug-19 2019 8 1.005565
Sep-19 2019 9 1.004952
Oct-19 2019 10 1.004888
Nov-19 2019 11 1.003776
Dec-19 2019 12 1.002684
Jan-20 2020 1 1.000538
Feb-20 2020 2 1.001422
Tabla 2: Tabla de factores de interés diario 1/

Número de días Factor

1 1.000082
2 1.000164
3 1.000246
4 1.000328
5 1.000410
6 1.000492
7 1.000574
8 1.000656
9 1.000738
10 1.000820
11 1.000902
12 1.000984
13 1.001067
14 1.001149
15 1.001231
16 1.001313
17 1.001395
18 1.001477
19 1.001559
20 1.001641
21 1.001723
22 1.001806
23 1.001888
24 1.001970
25 1.002052
26 1.002134
27 1.002216
28 1.002299
29 1.002381
30 1.002463
1/ Se consideró la tasa de interés diaria efectiva de 0.0082% según Decreto Supremo Nª 032-2020-EF
o Nª 032-2020-EF
Tabla 3: Tabla de factores de cálculo de las cuotas de fraccionamiento 1/

Número de cuotas Factor

1 1.002466
2 0.501850
3 0.334979
4 0.251543
5 0.201482
6 0.168108
7 0.144270
8 0.126391
9 0.112486
10 0.101361
11 0.092260
12 0.084675
13 0.078257
14 0.072757
15 0.067989
16 0.063818
17 0.060138
18 0.056866
19 0.053939
20 0.051305
21 0.048921
22 0.046755
23 0.044776
24 0.042963
25 0.041295
26 0.039755
27 0.038329
28 0.037005
29 0.035773
30 0.034623
31 0.033547
32 0.032538
33 0.031590
34 0.030698
35 0.029857
36 0.029063
37 0.028312
38 0.027600
39 0.026925
40 0.026284
41 0.025674
42 0.025093
43 0.024539
44 0.024011
45 0.023505
46 0.023022
47 0.022560
48 0.022116
49 0.021691
50 0.021283
51 0.020891
52 0.020514
53 0.020151
54 0.019802
55 0.019465
56 0.019140
57 0.018827
58 0.018525
59 0.018233
60 0.017951
61 0.017678
62 0.017413
63 0.017157
64 0.016910
65 0.016669
66 0.016437
67 0.016211
68 0.015991
69 0.015779
70 0.015572
71 0.015371
72 0.015175
73 0.014985
74 0.014801
75 0.014621
76 0.014446
77 0.014275
78 0.014109
79 0.013947
80 0.013789
81 0.013635
82 0.013485
83 0.013338
84 0.013195
85 0.013055
86 0.012919
87 0.012785
88 0.012655
89 0.012528
90 0.012403
91 0.012282
92 0.012162
93 0.012046
94 0.011932
95 0.011820
 96 0.011711
97 0.011604
98 0.011499
99 0.011397
100 0.011296
101 0.011197
102 0.011101
103 0.011006
104 0.010913
105 0.010822
106 0.010732
107 0.010644
108 0.010558
109 0.010474
110 0.010391
111 0.010309
112 0.010229
113 0.010151
114 0.010073
115 0.009997
116 0.009923
117 0.009850
118 0.009778
119 0.009707
120 0.009637

1/ Se consideró la tasa de interés mensual efectiva de 0.2466% según D, S. Nª 032-2020-EF

ccionamiento 1/