Update: nueva version Horux Despachos
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consultoria-as
103
apps/api/prisma/isr-data.ts
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103
apps/api/prisma/isr-data.ts
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// Tasas RESICO (Art. 113-E) - iguales 2022-2026
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export const RESICO_TASAS = [
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{ montoMaximo: 25000.00, porcentaje: 1.00 },
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{ montoMaximo: 50000.00, porcentaje: 1.10 },
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{ montoMaximo: 83888.33, porcentaje: 1.50 },
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{ montoMaximo: 208333.33, porcentaje: 2.00 },
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{ montoMaximo: 291666.66, porcentaje: 2.50 },
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];
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// Tarifas ISR mensuales (Art. 96) por año
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export const ISR_TARIFAS: Record<number, { li: number; ls: number | null; cf: number; pe: number }[]> = {
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2020: [
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{ li: 0.01, ls: 578.52, cf: 0, pe: 1.92 },
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{ li: 578.53, ls: 4910.18, cf: 11.11, pe: 6.40 },
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{ li: 4910.19, ls: 8629.20, cf: 288.33, pe: 10.88 },
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{ li: 8629.21, ls: 10031.07, cf: 692.96, pe: 16.00 },
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{ li: 10031.08, ls: 12009.94, cf: 917.26, pe: 17.92 },
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{ li: 12009.95, ls: 24222.31, cf: 1271.87, pe: 21.36 },
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{ li: 24222.32, ls: 38177.69, cf: 3880.44, pe: 23.52 },
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{ li: 38177.70, ls: 72887.50, cf: 7162.74, pe: 30.00 },
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{ li: 72887.51, ls: 97183.33, cf: 17575.69, pe: 32.00 },
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{ li: 97183.34, ls: 291550.00, cf: 25350.35, pe: 34.00 },
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{ li: 291550.01, ls: null, cf: 91435.02, pe: 35.00 },
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],
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2021: [
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{ li: 0.01, ls: 644.58, cf: 0, pe: 1.92 },
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{ li: 644.59, ls: 5470.92, cf: 12.38, pe: 6.40 },
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{ li: 5470.93, ls: 9614.66, cf: 321.26, pe: 10.88 },
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{ li: 9614.67, ls: 11176.62, cf: 772.10, pe: 16.00 },
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{ li: 11176.63, ls: 13381.47, cf: 1022.01, pe: 17.92 },
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{ li: 13381.48, ls: 26988.50, cf: 1417.12, pe: 21.36 },
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{ li: 26988.51, ls: 42537.58, cf: 4323.58, pe: 23.52 },
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{ li: 42537.59, ls: 81211.25, cf: 7980.73, pe: 30.00 },
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{ li: 81211.26, ls: 108281.67, cf: 19582.83, pe: 32.00 },
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{ li: 108281.68, ls: 324845.01, cf: 28245.36, pe: 34.00 },
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{ li: 324845.02, ls: null, cf: 101876.90, pe: 35.00 },
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],
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2022: [
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{ li: 0.01, ls: 644.58, cf: 0, pe: 1.92 },
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{ li: 644.59, ls: 5470.92, cf: 12.38, pe: 6.40 },
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{ li: 5470.93, ls: 9614.66, cf: 321.26, pe: 10.88 },
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{ li: 9614.67, ls: 11176.62, cf: 772.10, pe: 16.00 },
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{ li: 11176.63, ls: 13381.47, cf: 1022.01, pe: 17.92 },
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{ li: 13381.48, ls: 26988.50, cf: 1417.12, pe: 21.36 },
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{ li: 26988.51, ls: 42537.58, cf: 4323.58, pe: 23.52 },
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{ li: 42537.59, ls: 81211.25, cf: 7980.73, pe: 30.00 },
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{ li: 81211.26, ls: 108281.67, cf: 19582.83, pe: 32.00 },
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{ li: 108281.68, ls: 324845.01, cf: 28245.36, pe: 34.00 },
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{ li: 324845.02, ls: null, cf: 101876.90, pe: 35.00 },
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],
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2023: [
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{ li: 0.01, ls: 746.04, cf: 0, pe: 1.92 },
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{ li: 746.05, ls: 6332.05, cf: 14.32, pe: 6.40 },
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{ li: 6332.06, ls: 11128.01, cf: 371.83, pe: 10.88 },
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{ li: 11128.02, ls: 12935.82, cf: 893.63, pe: 16.00 },
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{ li: 12935.83, ls: 15487.71, cf: 1182.88, pe: 17.92 },
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{ li: 15487.72, ls: 31236.49, cf: 1640.18, pe: 21.36 },
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{ li: 31236.50, ls: 49233.00, cf: 5004.12, pe: 23.52 },
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{ li: 49233.01, ls: 93993.90, cf: 9236.89, pe: 30.00 },
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{ li: 93993.91, ls: 125325.20, cf: 22665.17, pe: 32.00 },
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{ li: 125325.21, ls: 375975.61, cf: 32691.18, pe: 34.00 },
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{ li: 375975.62, ls: null, cf: 117912.32, pe: 35.00 },
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],
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2024: [
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{ li: 0.01, ls: 746.04, cf: 0, pe: 1.92 },
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{ li: 746.05, ls: 6332.05, cf: 14.32, pe: 6.40 },
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{ li: 6332.06, ls: 11128.01, cf: 371.83, pe: 10.88 },
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{ li: 11128.02, ls: 12935.82, cf: 893.63, pe: 16.00 },
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{ li: 12935.83, ls: 15487.71, cf: 1182.88, pe: 17.92 },
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{ li: 15487.72, ls: 31236.49, cf: 1640.18, pe: 21.36 },
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{ li: 31236.50, ls: 49233.00, cf: 5004.12, pe: 23.52 },
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{ li: 49233.01, ls: 93993.90, cf: 9236.89, pe: 30.00 },
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{ li: 93993.91, ls: 125325.20, cf: 22665.17, pe: 32.00 },
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{ li: 125325.21, ls: 375975.61, cf: 32691.18, pe: 34.00 },
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{ li: 375975.62, ls: null, cf: 117912.32, pe: 35.00 },
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],
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2025: [
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{ li: 0.01, ls: 746.04, cf: 0, pe: 1.92 },
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{ li: 746.05, ls: 6332.05, cf: 14.32, pe: 6.40 },
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{ li: 6332.06, ls: 11128.01, cf: 371.83, pe: 10.88 },
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{ li: 11128.02, ls: 12935.82, cf: 893.63, pe: 16.00 },
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{ li: 12935.83, ls: 15487.71, cf: 1182.88, pe: 17.92 },
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{ li: 15487.72, ls: 31236.49, cf: 1640.18, pe: 21.36 },
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{ li: 31236.50, ls: 49233.00, cf: 5004.12, pe: 23.52 },
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{ li: 49233.01, ls: 93993.90, cf: 9236.89, pe: 30.00 },
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{ li: 93993.91, ls: 125325.20, cf: 22665.17, pe: 32.00 },
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{ li: 125325.21, ls: 375975.61, cf: 32691.18, pe: 34.00 },
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{ li: 375975.62, ls: null, cf: 117912.32, pe: 35.00 },
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],
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2026: [
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{ li: 0.01, ls: 844.59, cf: 0, pe: 1.92 },
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{ li: 844.60, ls: 7168.51, cf: 16.22, pe: 6.40 },
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{ li: 7168.52, ls: 12598.02, cf: 420.95, pe: 10.88 },
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{ li: 12598.03, ls: 14644.64, cf: 1011.68, pe: 16.00 },
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{ li: 14644.65, ls: 17533.64, cf: 1339.14, pe: 17.92 },
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{ li: 17533.65, ls: 35362.83, cf: 1856.84, pe: 21.36 },
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{ li: 35362.84, ls: 55736.68, cf: 5665.16, pe: 23.52 },
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{ li: 55736.69, ls: 106410.50, cf: 10457.09, pe: 30.00 },
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{ li: 106410.51, ls: 141880.66, cf: 25659.23, pe: 32.00 },
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{ li: 141880.67, ls: 425641.99, cf: 37009.69, pe: 34.00 },
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{ li: 425642.00, ls: null, cf: 133488.54, pe: 35.00 },
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],
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};
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