on martes, 17 de marzo de 2009

Como todos sabemos la base para el calculo anual de IETU puede quedar negativa o sea deducciones mayores a Ingresos Acumulables para este impuesto, ya que estos serían los que nos fueron efectivamente pagados un ejemplo sería:
Por consiguiente se tendrá un Crédito Fiscal al que se le aplicaría la tasa vigente del ejercicio 2008 que es 16.5 %, por lo que se tiene derecho al acreditamiento de este crédito de 8.25 (50*16.5%).
Este acreditamiento es muy común que confundamos la aplicación al mismo es decir a los pagos provisionales de IETU de Enero y Febrero, pero es erróneo ya que en estos periodos no le hemos dado cuenta a la autoridad de nuestro calculo anual por medio de la Declaración Anual, por lo que este acreditamiento, 8.25 según el ejemplo lo llevaremos en el calculo anual del ISR, es decir:
Ingresos Acumulables
(-)Deduciones AutorizadaS
(-)PTU Pagada
(=)Utilidad Fiscal
(-)Pérdidas Fiscales de ejerc. anteriores
(*) Tasa de Impuesto 28 %
(-)Pagos Provisionales de ISR
(-)ISR retendio
(=) Cantidad a cargo
(-) IDE Acreditable
(-)Subsidio del empleo
Fundamento artículo 11 de la LIETU

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MrT dijo...

Sucede lo mismo con el ISR? también se calcula con base negativa? (PD. Gracias por el artículo!)

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