Para que salgas de la duda.
Según la Ley del Impuesto Sobre la Renta (LISR), los contribuyentes afiliados al régimen de afiliación fiscal (RIF) tienen que declarar cada dos meses. Comprensiblemente, una duda entre los contribuyentes en el RIF es ¿cómo demonios calculo mis declaraciones bimestrales?
Pues bien, en la Quinta Propuesta Anticipada de Modificaciones a la RMF 2018 viene la respuesta a esta pregunta, con la adición de la regla 2.173.26., que dice que a partir del ejercicio 2018 deberá usarse la tarifa contenida en el Anexo 8, apartado B, numeral 7 de la Resolución.
A continuación encontrarás las tablas que tienes que usar, para salir finalmente de la duda.
| Límite inferior | Límite superior | Cuota fija | Por ciento aplicable al excedente del límite inferior |
|---|---|---|---|
| 0.01 | 1,157.04 | 0 | 1.92 |
| 1,157.05 | 9,820.36 | 22.22 | 6.4 |
| 9,820.37 | 17,258.40 | 576.66 | 10.88 |
| 17,258.41 | 20,062.14 | 1,385.92 | 16 |
| 20,062.15 | 24,019.88 | 1,834.52 | 17.92 |
| 24,019.89 | 48,444.62 | 2,543.74 | 21.36 |
| 48,444.63 | 76,355.38 | 7,760.88 | 23.52 |
| 76,355.39 | 145,775.00 | 14,325.48 | 30 |
| 145,775.01 | 194,366.66 | 35,151.38 | 32 |
| 194,366.67 | 583,100.00 | 50,700.70 | 34 |
| 583,100.01 | En adelante | 182,870.04 | 35 |
| Límite inferior | Límite superior | Cuota fija | Por ciento aplicable al excedente del límite inferior |
|---|---|---|---|
| 0.01 | 2,314.08 | 0 | 1.92 |
| 2,314.09 | 19,640.72 | 44.44 | 6.4 |
| 19,640.73 | 34,516.80 | 1,153.32 | 10.88 |
| 34,516.81 | 40,124.28 | 2,771.84 | 16 |
| 40,124.29 | 48,039.76 | 3,669.04 | 17.92 |
| 48,039.77 | 96,889.24 | 5,087.48 | 21.36 |
| 96,889.25 | 152,710.76 | 15,521.76 | 23.52 |
| 152,710.77 | 291,550.00 | 28,650.96 | 30 |
| 291,550.01 | 388,733.32 | 70,302.76 | 32 |
| 388,733.33 | 1,166,200.00 | 101,401.40 | 34 |
| 1,166,200.01 | En adelante | 365,740.08 | 35 |
| Límite inferior | Límite superior | Cuota fija | Por ciento aplicable al excedente del límite inferior |
|---|---|---|---|
| 0.01 | 3,471.12 | 0 | 1.92 |
| 3,471.13 | 29,461.08 | 66.66 | 6.4 |
| 29,461.09 | 51,775.20 | 1,729.98 | 10.88 |
| 51,775.21 | 60,186.42 | 4,157.76 | 16 |
| 60,186.43 | 72,059.64 | 5,503.56 | 17.92 |
| 72,059.65 | 145,333.86 | 7,631.22 | 21.36 |
| 145,333.87 | 229,066.14 | 23,282.64 | 23.52 |
| 229,066.15 | 437,325.00 | 42,976.44 | 30 |
| 437,325.01 | 583,099.98 | 105,454.14 | 32 |
| 583,099.99 | 1,749,300.00 | 152,102.10 | 34 |
| 1,749,300.01 | En adelante | 548,610.12 | 35 |
| Límite inferior | Límite superior | Cuota fija | Por ciento aplicable al excedente del límite inferior |
|---|---|---|---|
| 0.01 | 4,628.16 | 0 | 1.92 |
| 4,628.17 | 39,281.44 | 88.88 | 6.4 |
| 39,281.45 | 69,033.60 | 2,306.64 | 10.88 |
| 69,033.61 | 80,248.56 | 5,543.68 | 16 |
| 80,248.57 | 96,079.52 | 7,338.08 | 17.92 |
| 96,079.53 | 193,778.48 | 10,174.96 | 21.36 |
| 193,778.49 | 305,421.52 | 31,043.52 | 23.52 |
| 305,421.53 | 583,100.00 | 57,301.92 | 30 |
| 583,100.01 | 777,466.64 | 140,605.52 | 32 |
| 777,466.65 | 2,332,400.00 | 202,802.80 | 34 |
| 2,332,400.0*1+ | En adelante | 731,480.16 | 35 |
| Límite inferior | Límite superior | Cuota fija | Por ciento aplicable al excedente del límite inferior |
|---|---|---|---|
| 0.01 | 5,785.20 | 0 | 1.92 |
| 5,785.21 | 49,101.80 | 111.1 | 6.4 |
| 49,101.81 | 86,292.00 | 2,883.30 | 10.88 |
| 86,292.01 | 100,310.70 | 6,929.60 | 16 |
| 100,310.71 | 120,099.40 | 9,172.60 | 17.92 |
| 120,099.41 | 242,223.10 | 12,718.70 | 21.36 |
| 242,223.11 | 381,776.90 | 38,804.40 | 23.52 |
| 381,776.91 | 728,875.00 | 71,627.40 | 30 |
| 728,875.01 | 971,833.30 | 175,756.90 | 32 |
| 971,833.31 | 2,915,500.00 | 253,503.50 | 34 |
| 2,915,500.01 | En adelante | 914,350.20 | 35 |
| Límite inferior | Límite superior | Cuota fija | Por ciento aplicable al excedente del límite inferior |
|---|---|---|---|
| 0.01 | 6,942.20 | 0 | 1.92 |
| 6,942.21 | 58,922.16 | 133.28 | 6.4 |
| 58,922.17 | 103,550.44 | 3,460.01 | 10.88 |
| 103,550.45 | 120,372.83 | 8,315.57 | 16 |
| 120,372.84 | 144,119.23 | 11,007.14 | 17.92 |
| 144,119.24 | 290,667.75 | 15,262.49 | 21.36 |
| 290,667.76 | 458,132.29 | 46,565.26 | 23.52 |
| 458,132.30 | 874,650.00 | 85,952.92 | 30 |
| 874,650.01 | 1,166,200.00 | 210,908.23 | 32 |
| 1,166,200.01 | 3,498,600.00 | 304,204.21 | 34 |
| 3,498,600.01 | En adelante | 1,097,220.21 | 35 |
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