Pago Provisional De ISR

Caso Práctico Arrendamiento No. 2

Enero Febrero Marzo Anual

Ingresos acumulables $10,500.00 $10,500.00 $7,500.00 $28,500.00 Recargos $148.00

- Deducción Opcional (35%) $3,823.00 $3,675.00 $2,625.00 $10,123.00

- Impuesto Predial $2,190.00 $- $- $2,190.00

= Base gravable o ingresos acumulados $4,487.00 $6,825.00 $4,875.00 $16,187.00

- Limite inferior $4,210.42 $4,210.42 $4,210.42 $5,952.85

= Excedente s/L.i. $276.58 $2,614.58 $664.58 $10,234.15

x Por ciento % 10.88% 10.88% 10.88% 6.40%

= Impuesto Marginal $30.09 $284.47 $72.31 $654.99

+ Cuota Fija $247.24 $247.24 $247.24 $114.29

= Impuesto art. 96 $277.33 $531.71 $319.55 $769.28

- ISR Retenido $- $- $- $1,128.58

= Pago Provicional ISR $277.33 $531.71 $319.55 -$359.31

Caso Práctico Arrendamiento No. 2

Ingresos

Enero IVA Total Febrero IVA Total Marzo IVA Total

101 $3,000.00 $- $3,000.00 $3,000.00 $- $3,000.00 $- $- $-

102 $3,500.00 $- $3,500.00 $3,500.00 $- $3,500.00 $3,500.00 $- $3,500.00

103 $4,000.00 $- $4,000.00 $4,000.00 $- $4,000.00 $4,000.00 $- $4,000.00

$10,500.00 $- $10,500.00 $10,500.00 $- $10,500.00 $7,500.00 $- $7,500.00

Gastos

Enero Febrero Marzo

$150.00 $- $-

$700.00 $700.00 $700.00

Total $850.00 $700.00 $700.00

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