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Tablas de la L.I.S.R. (válidas para periodo: mensual - enero de 2021) |
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Impuesto - Artículo 113 |
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Subsidio - Artículo 114 |
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Crédito al salario - Artículo 115 |
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Límite inferior |
Límite superior |
Cuota fija |
% Exce- dente del lím. inferior |
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Límite inferior |
Límite superior |
Cuota fija |
% s/ impuesto marginal |
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Con ingreso desde |
Hasta (ingreso) |
Crédito al salario |
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$0.01 |
$644.58 |
$0.00 |
1.92% |
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$0.01 |
$1,768.96 |
$407.02 |
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$644.59 |
$5,470.92 |
$12.38 |
6.40% |
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$1,768.97 |
$2,653.38 |
$406.83 |
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$5,470.93 |
$9,614.66 |
$321.26 |
10.88% |
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$2,653.39 |
$3,472.84 |
$406.62 |
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$9,614.67 |
$11,176.62 |
$772.10 |
16.00% |
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$3,472.85 |
$3,537.87 |
$392.77 |
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$11,176.63 |
$13,381.47 |
$1,022.01 |
17.92% |
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$3,537.88 |
$4,446.15 |
$382.46 |
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$13,381.48 |
$26,988.50 |
$1,417.12 |
21.36% |
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$4,446.16 |
$4,717.18 |
$354.23 |
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$26,988.51 |
$42,537.58 |
$4,323.58 |
23.52% |
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$4,717.19 |
$5,335.42 |
$324.87 |
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$42,537.59 |
$81,211.25 |
$7,980.73 |
30.00% |
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$5,335.43 |
$6,224.67 |
$294.63 |
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$81,211.26 |
$108,281.67 |
$19,582.83 |
32.00% |
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$6,224.68 |
$7,113.90 |
$253.54 |
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$108,281.68 |
$324,845.01 |
$28,245.36 |
34.00% |
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$7,113.91 |
$7,382.33 |
$217.61 |
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$324,845.02 |
... y más |
$101,876.90 |
35.00% |
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$7,382.34 |
... y más |
$0.00 |
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