ALTERNATIVAS FISCALES PARA PROFESIONALES AÑO FISCAL 2017

05/23/2017

INGRESOS Y RETENCIONES

Ingreso mensual Ingreso anual Retención mensual   Retención anual  
          25,000          300,000           2,500         30,000
          50,000          600,000           5,000         60,000
          75,000          900,000           7,500         90,000
        100,000       1,200,000         10,000       120,000
        125,000       1,500,000         12,500       150,000
        150,000       1,800,000         15,000       180,000
        200,000       2,400,000         20,000       240,000
        216,667       2,600,000         21,667       260,000
       228,342      2,740,100        22,834      274,010
        250,000       3,000,000         25,000       300,000
        300,000       3,600,000         30,000       360,000
        350,000       4,200,000         35,000       420,000
        400,000       4,800,000         40,000       480,000
        416,667       5,000,000         41,667       500,000
        450,000       5,400,000         45,000       540,000
        500,000       6,000,000         50,000       600,000
        550,000       6,600,000         55,000       660,000
        583,333       7,000,000         58,333       700,000
        600,000       7,200,000         60,000       720,000
        650,000       7,800,000         65,000       780,000
        675,000       8,100,000         67,500       810,000

PROCEDIMIENTO SIMPLIFICADO DE TRIBUTACIÓN PST

Ingreso gravable PST (60% del ingreso anual) Liquidación anual PST Retención anual   Diferencia a pagar (saldo a favor) TET
               180,000               –           30,000              (30,000) 0%
               360,000               –           60,000              (60,000) 0%
               540,000         18,567        90,000              (71,433) 2%
               720,000         50,350      120,000              (69,650) 4%
               900,000         87,995      150,000              (62,005) 6%
            1,080,000       132,995      180,000              (47,005) 7%
            1,440,000       222,995      240,000              (17,005) 9%
            1,560,000       252,995      260,000                (7,005) 10%
      1,644,060      274,010     274,010                        0 10%
            1,800,000       312,995      300,000                12,995 10%
            2,160,000       402,995      360,000                42,995 11%
            2,520,000       492,995      420,000                72,995 12%
            2,880,000       582,995      480,000              102,995 12%
            3,000,000       612,995      500,000              112,995 12%
            3,240,000       672,995      540,000              132,995 12%
            3,600,000       762,995      600,000              162,995 13%
            3,960,000       852,995      660,000              192,995 13%
            4,200,000       912,995      700,000              212,995 13%
            4,320,000       942,995      720,000              222,995 13%
            4,680,000    1,032,995      780,000              252,995 13%
            4,860,000    1,077,995      810,000              267,995 13%

REGIMEN ORDINARIO DE PERSONAS FÍSICAS IR1

Liquidación anual IR1 Retención anual Diferencia a pagar (saldo a favor) TET
                    –            30,000              (30,000) 0%
             27,567         60,000              (32,433) 5%
             87,995         90,000                (2,005) 10%
           162,995       120,000                42,995 14%
           237,995       150,000                87,995 16%
           312,995       180,000              132,995 17%
           462,995       240,000              222,995 19%
           512,995       260,000              252,995 20%
          548,020      274,010             274,010 20%
           612,995       300,000              312,995 20%
           762,995       360,000              402,995 21%
           912,995       420,000              492,995 22%
         1,062,995       480,000              582,995 22%
         1,112,995       500,000              612,995 22%
         1,212,995       540,000              672,995 22%
         1,362,995       600,000              762,995 23%
         1,512,995       660,000              852,995 23%
         1,612,995       700,000              912,995 23%
         1,662,995       720,000              942,995 23%
         1,812,995       780,000           1,032,995 23%
         1,887,995       810,000           1,077,995 23%

 

PST : Procedimiento simplificado de tributación
IR1 : Declaración jurada anual de personas fisicas
TET: Tasa efectiva de tributación

Samuel Alexis Rodríguez | Socio Director

SARR Consultores Globales / www.sarrconsultores.com