TABLA PARA EL CALCULO DEL IMPUESTO SELECTIVO AL CONSUMO POR VALOR ESPECIFICO

PRODUCTOS QUE CONTIENEN ALCOHOL

Producto Cantida P/Caj
d Cajas
a

Vodka

10,000
8,000
9,000
12,000
20,000
18,000
38,000
42,000
28,000
13,000
14,000
15,000

8
12
12
24
12
36
16
24
12
8
12
12

Grande
Pequea

44,000
48,000

10
20

Wisky
Vino
Ron
Cerveza
Ponche
Licor

Total
Botellas
80,000
96,000
108,000
288,000
240,000
648,000
608,000
1,008,000
336,000
104,000
168,000
180,000

CC
por
Botell
as
1,000
750
700
750
700
175
650
350
700
750
700
750

Total CC

1 Lit
Total Lit Grado 367 Base
(1,000 CC) Vendido Alcohol
LAA

80,000,000
72,000,000
75,600,000
216,000,000
168,000,000
113,400,000
395,200,000
352,800,000
235,200,000
78,000,000
117,600,000
135,000,000
CIGARRILLOS

1,000
80,000
1,000
72,000
1,000
75,600
1,000 216,000
1,000 168,000
1,000 113,400
1,000 395,200
1,000 352,800
1,000 235,200
1,000
78,000
1,000 117,600
1,000 135,000
EN PAQUETE
440,000
960,000

40%
40%
14%
12%
37%
32%
5%
4%
16%
18%
15%
40%

32,000.00
28,800.00
10,584.00
25,920.00
62,160.00
36,288.00
19,760.00
14,112.00
37,632.00
14,040.00
17,640.00
54,000.00

375
Monto
S/ Tabla
498.40
498.40
540.00
540.00
498.40
498.40
540.00
540.00
498.40
498.40
498.40
498.40
50
25

IFICO

ISC Especifico
15,948,800.00
14,353,920.00
5,715,360.00
13,996,800.00
30,980,544.00
18,085,939.20
10,670,400.00
7,620,480.00
18,755,788.80
6,997,536.00
8,791,776.00
26,913,600.00
22,000,000.00
24,000,000.00