Professional Documents
Culture Documents
y la actualizacin de sus
impuestos federales por
hacer pagos extemporneos
Tabla de ndices Nacionales
de Precios al Consumidor
de 1950 a junio de 2012
Tasas de recargos por
mora y por prrroga,
vigentes de 1982
a 2012
Introduccin
El Servicio de Administracin Tributaria pone a su disposicin este documento
en el que se explica el procedimiento para calcular la actualizacin de las
contribuciones, as como las cantidades que se deben cubrir por concepto de
recargos por pago extemporneo.
Para facilitar el clculo se incluyen la tabla de ndices Nacionales de Precios al
Consumidor de 1950 a junio de 2012 y las tasas de recargos por mora y por
prrroga aplicables de 1982 a 2012.
INPC del mes anterior a aquel en el que debi haber efectuado el pago
Igual
Factor de actualizacin
Ejemplo:
El 17 de noviembre de 2011 se debi haber cubierto al SAT el pago provisional
del ISR correspondiente a octubre de 2011 por la cantidad de 15,750 pesos; sin
embargo, el pago se realiz hasta el 15 de marzo de 2012.
Para este ejemplo el factor de actualizacin se determina de la siguiente manera:
Concepto
Cantidades
104.496
Entre
101.608
Igual
Factor de actualizacin
1.0284
1 INCP: ndice Nacional de Precios al Consumidor: Es un indicador econmico que mide las variaciones en
los precios de manera mensual. Con la entrada en vigor de la Ley del Sistema Nacional de Informacin y
Estadstica y Geogrca, publicada en el Diario Ocial de la Federacin el 16 de abril de 2008, en su artculo
59, fraccin III, se faculta al Instituto Nacional de Estadstica y Geografa (INEGI) para publicar el INPC.
Asimismo, el Artculo Primero Transitorio de dicha Ley establece que el artculo 59, fraccin III, entrar en
vigor el 15 de julio de 2011. Si no se ha publicado el INPC del mes anterior al ms reciente del periodo, se
aplicar el ltimo INPC publicado.
Factor de actualizacin
Igual
Contribucin actualizada
Cantidades
15,750.00
1.0284
16,197.30
Cantidades
Contribucin actualizada
16,197.30
Menos
15,750.00
Igual
Parte actualizada
447.00
2 Los recargos se causarn por cada mes o fraccin que transcurra desde el da en que debi pagar y hasta que
lo haga.
Ejemplo:
Retomando el caso anterior, se deben sumar las tasas de recargos
correspondientes a los meses de noviembre de 2011 a febrero de 2012, que es
el periodo de mora.
Si hace el pago despus del da de vencimiento (17 para el ejemplo) tambin
debe sumar la tasa de recargos del mes en el que pague. Por ejemplo, si se
pagara el 26 de marzo de 2012, tambin se incluira la tasa de recargos de
marzo, pero como el pago lo realiza el da 15, para efectos del clculo de
recargos no se considera el correspondiente a marzo de 2012.
Mes
Noviembre
2011
Diciembre
2011
Enero
2012
Febrero
2012
Total
Tasas
mensuales
1.13%
1.13%
1.13%
1.13%
4.52%
Cantidades
16,197.30
Por
4.52%
Igual
732.00
Ms
Parte actualizada
Ms
Igual
Cantidades
15,750.00
447.00
732.00
16,929.00
AO
ENE
2012
104.284
104.496
104.556
104.228
103.899
104.378
2011
100.228
100.604
100.797
100.789
100.046
100.041
FEB
MAR
ABR
MAY
JUN
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
JUL
AGO
SEP
OCT
NOV
DIC
AO
2012
100.521
100.680
100.927
101.608
102.707
103.551
2011
99.742092088296
2010
95.536951859488
2009
92.240695661768
2008
84.294511526553
86.588098998021
2007
83.451138863412
2006
80.200395826581
2005
77.613731182722
2004
73.783729734576
2003
70.961913759456
2002
67.134902470813
2001
64.303307262108
2000
59.015892575148
1999
52.543265583086
1998
44.299506554585
1997
38.282127940254
1996
29.977045058029
1995
19.726139318544
1994
18.426767234662
1993
17.060370670216
1992
10
ENE
FEB
MAR
ABR
MAY
JUN
1991
1990
1989
8.451312551289
8.566001517105
8.658862253729
8.788353002834
8.909317633591
9.017518877618
1988
6.280551529863 6.804396640301
7.152836449146
7.372994793570
7.515648197058
7.668971188790
1987
2.268762648866 2.432470571604
2.593225021205
2.820119430672
3.032724052326
3.252120147849
1986
1.110276851041
1.159637770407
1.213537800059
1.276894312924
1.347852309793
1.434370511609
1985
0.669169260687 0.696969402743
0.723976733120
0.746253908270
0.763932750857
0.783065407929
1984
0.416278119893 0.438247722618
0.456979194969
0.476748015695
0.492556577686
0.510382524325
1983
0.240074262308
0.252958003765
0.265201761221
0.281992262763
0.294222649004
0.305364105287
1982
0.114297331963
0.118788687911
0.123127202389
0.129800231703
0.137096053457
0.143700302731
1981
0.087341590064
0.089486970134
0.091401184721
0.093462510258
0.094876204202
0.096202023267
1980
0.068342658934
0.069922558667
0.071361091764
0.072608579920
0.073793032349
0.075256397702
1979
0.056223076552 0.057031176515
0.057804886458
0.058322605560
1978
0.047777199286 0.048463034349
0.048967375339
0.049511843766
0.049997083020
0.050684828257
1977
0.039969395847
0.040851999476
0.041564576969
0.042193099929
0.042563714977
0.043085254425
1976
0.031040182604
0.031620944329
0.031930426927
0.032153944819
0.032379372884
0.032509278478
1975
0.027708446829 0.027861274506
0.028037031163
0.028273920269
0.028652182908
0.029139332336
1974
0.023497920876 0.024029011192
0.024214325612
0.024542909946
0.024735865060
0.024980394861
1973
0.018962630937 0.019119285857
0.019287401819
0.019593064070
0.019801300573
0.019963679118
1972
0.017785826098 0.017841228028
0.017938660672 0.018051374704
0.018087668002
0.018221393944
1971
0.017036948412 0.017107631730
0.017172584527
0.017260466303
0.017296766497
0.017375090509
1970
0.016236489142
0.016282340204
0.016303352113
0.016337742133
0.016437084951
0.016234578969
0.059086771531 0.059742036921
JUL
AGO
SEP
OCT
NOV
DIC
AO
15.240897864329
1991
12.829619358264
1990
9.107720335418
9.194488804452
9.282422617283
9.419703978264
9.551924689511
9.874287532842
1989
7.796977553737
7.868707350375
7.913693455070
7.974056367360
8.080769413777
8.249371787357
1988
3.515516574376
3.802838855827
4.053368746250
4.391158068587
4.739467964941
5.439478729493
1987
1.505939839876
1.626004668547
1.723549709336
1.822069042086
1.945171412218
2.098822995180
1986
0.810336369843
0.845762835056
0.879540620496
0.912951611235
0.955072110776
1.020090674629
1985
0.527113810486
0.542097074055
0.558245688318
0.577750877508
0.597578920511
0.622958589920
1984
0.320461993063
0.332900608911
0.343146090351
0.354532069539
0.375353526925
0.391412349238
1983
0.151105018171
0.168061725500 0.177032969458
0.186210532849
0.195624985346
0.216515208981
1982
0.097896547206
0.099913931854
0.101772751408
0.104030845510
0.106032941874
0.108887079089
1981
0.077357836884
0.078960658700
0.079837538703
0.081046816492
0.082452876639
0.084615448270
1980
0.060466075455
0.061381158931
0.062133856965
0.063218966575
0.064032797060
0.065165661010
1979
0.051544509803
0.052058408556
0.052652541496
0.053290615324
0.053838897202
0.054295483853
1978
0.043572410749
0.044466475419
0.045255473647
0.045601256439
0.046099866908
0.046737940736
1977
0.032784377952
0.033097680898
0.034226731396
0.036154324095
0.037787715584
0.038735272010
1976
0.029372401095
0.029626488660
0.029842358961
0.029995193534
0.030205340211
0.030451780185
1975
0.025341459042
0.025608917821
0.025899298684
0.026413190542
0.027146786840
0.027358843690
1974
0.020475667699
0.020804258929
0.021299049051
0.021572238351
0.021837786957
0.022686000565
1973
0.018290173984
0.018410528711
0.018494583244
0.018507954459
0.018628309186
0.018691358706
1972
0.017361719294
0.017520277492
0.017577589595
0.017594788053
0.017623440657
0.017707502086
1971
0.016517319137
0.016593732976
0.016633853517
0.016639584037
0.016729375987
0.016870742623
1970
11
12
AO
ENE
FEB
MAR
ABR
1969
0.015434126596
0.015489521629
0.015504809914
0.015546833732
0.015546833732
0.015602235662
1968
0.015099677001
0.015099677001
0.015224123362
0.015338569569
0.015453571340
0.015329124979
1967
0.014918007536 0.015013564563
0.015042453897
0.015023564717
0.014928007690
0.014851339842
1966
0.014440222400 0.014430777810
0.014402444040
0.014488000913
0.014488000913
0.014545779581
1965
0.014296886859 0.014354665526
0.014402444040
0.014469111733
0.014478556323
0.014498001067
1964
0.013771323209
0.014029660521
0.014000771187 0.014077439034
0.014115772958
0.014125217548
1963
0.013532430641 0.013589653744
0.013589653744 0.013609098488
0.013647432412
0.013589653744
1962
0.013207425635 0.013284093482
0.013398539690
0.013503541307
0.013484652127
0.013503541307
1961
0.013293538072 0.013274648893
0.013245759559
0.013331871996
0.013331871996
0.013341316586
1960
0.012662972805
0.012977977657
0.013245759559
0.013197981045
0.013188536455
1959
0.012557415624 0.012547971034
0.012615194292 0.012615194292
0.012500192520
0.012509637110
1958
0.012251855362 0.012213521439
0.012290189286 0.012414080083
0.012509637110
0.012481303341
1957
0.011458509810
0.011467954400
0.011535177658
0.011697402379
0.011821848740
0.011802959560
1956
0.011372397373
0.011477954554
0.011467954400 0.011535177658
0.011458509810
0.011362952783
1955
0.010311825483 0.010416827100
0.010627385899
0.010741832106
0.010722942926
0.010789610620
1954
0.008801802227 0.008830691561
0.008916248434
0.009155696566
0.009595147779
0.009719038576
1953
0.008610688172 0.008544020479
0.008591798992
0.008620132762
0.008744579123
0.008706245199
1952
0.008945137768 0.008897359254
0.008983471691
0.009050139385
0.009021805615
0.009021805615
1951
0.007664562489
0.007980122905 0.008352906424
0.008562909659
0.008763468303
0.008906803844
1950
0.006402876391
0.006479544238
0.006832883014
0.006823438424
0.006775659910
0.012672417395
0.006766215320
MAY
JUN
JUL
AGO
SEP
OCT
NOV
DIC
0.015661457938
0.015678656396
0.015825753553
0.015991959342
0.015993869515
0.016114224242
1969
0.015290791055
0.015367458903
0.015415237416
0.015367458903
0.015396348236
0.015367458903
1968
0.014956341460
0.015013564563
0.015128566334
0.015176344848
0.015147455514
0.015061898641
1967
0.014641336608
0.014726893481
0.014726893481
0.014774671995
0.014794116739
0.014803561329
1966
0.014430777810
0.014392443886
0.014450222554
0.014440222400
0.014392443886
0.014392443886
1965
0.014258552935
0.01441188863
0.014210774421
0.014191885242
0.014335220782
0.014364110116
1964
0.013627987668
0.013580209154
0.013570764564
0.013522986051
0.013513541461
0.013609098488
1963
0.013580209154
0.013609098488
0.013675766181
0.013618543078
0.013618543078
0.013561319974
1962
0.013302982662
0.013207425635
0.013169091711
0.013179091865
0.013245759559
0.013255204149
1961
0.013284093482
0.013331871996
0.013398539690
0.013245759559
0.013197981045
0.013255204149
1960
0.012500192520
0.012538526444
0.012337967800
0.012442969417
0.012538526444
0.012576860368
1959
0.012452414007
0.012395190903
0.012222966029
0.012319078620
0.012481303341
0.012538526444
1958
0.011965184281
0.012165742925
0.012079630488
0.012089630642
0.012079630488
0.012099075232
1957
0.011239061986
0.011267395756
0.011267395756
0.011191283473
0.011305729680
0.011391842117
1956
0.010952390904
0.011066837111
0.011066837111
0.011181283318
0.011229061832
0.011200728062
1955
0.009729038730
0.009805151013
0.009776817243
0.010006265222
0.010111266839
0.010235157636
1954
0.008821246971
0.008792357637
0.008859025330
0.008926248588
0.008801802227
0.008801802227
1953
0.008897359254
0.008897359254
0.008754023713
0.008830691561
0.008792357637
0.008744579123
1952
0.008811246817
0.008639577506
0.008744579123
0.008782913047
0.008964582512
0.008935693178
1951
0.006823438424
0.006938440195
0.007148443429
0.007263445201
0.007387335998
0.007464003845
1950
AO
13
JUL
AGO
SEP
OCT
NOV
DIC
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
2007
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
2006
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
2005
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
2004
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
1.13
2003
2.01
2.15
1.94
2.07
2.12
1.97
1.76
1.61
1.55
1.52
1.52
1.49
2002
1.55
1.79
0.62
2.22
1.29
1.04
1.67
1.32
1.61
1.38
1.14
1.43
2001
2.22
1.83
2.66
3.00
2.3
2.31
2.42
2.1
2.78
1.28
0.98
1.62
2000
2.23
2.01
1.47
2.07
2.15
2.43
2.39
2.31
2.3
2.06
2.22
1999
3.00
3.00
2.92
3.00
3.00
2.85
3.00
3.00
3.00
3.00
2.7
2.92
1998
2.48
1.74
0.44
1.22
2.31
2.45
2.54
2.25
2.66
3.00
3.00
3.00
1997
3.00
0.72
0.84
1.62
2.63
2.88
2.51
2.9
2.54
2.54
1.94
2.49
1996
3.00
3.00
3.00
3.00
3.00
2.18
3.00
3.00
3.00
3.00
3.00
3.00
1995
3.00
3.00
3.00
3.00
3.00
0.86
3.00
3.00
3.00
3.00
3.00
3.00
1994
3.00
1.6
1.34
1.7
2.25
2.86
2.9
3.00
3.00
2.8
2.34
2.72
1993
2.7
2.1
2.2
2.7
2.7
2.7
2.6
2.2
2.4
2.2
1.8
2.5
1992
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1991
2.25
2.25
2.25
2.25
2.25
2.25
2.25
2.25
2.25
2.25
2.25
2.25
1990
AO
ENE
FEB
2012
1.13
1.13
2011
1.13
2010
MAR
ABR
MAY
1.13
1.13
1.13
1.13
1.13
1.13
2009
1.13
2008
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
1989
6.76
7.39
8.02
7.91
7.69
7.62
7.99
8.45
8.37
6.19
5.73
6.08
1988
12.75
12.75
12.75
12.75
12.75
9.85
9.85
7.6
6.61
6.48
6.48
6.51
1987
12.75
12.75
12.75
12.75
12.75
12.75
12.75
12.75
12.75
12.75
12.75
12.75
1986
8.25
8.25
8.25
8.25
8.25
8.25
8.25
8.25
8.25
8.25
8.25
8.25
1985
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
1984
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
1983
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
5.25
1982
4.5
4.5
4.5
4.5
4.5
4.5
4.5
4.5
4.5
4.5
4.5
4.5
ENE
FEB
MAR
ABR
MAY
JUN
JUL
AGO
SEP
OCT
NOV
DIC
2012
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
2011
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
2010
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
2009
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
2008
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
2007
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
2006
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
2005
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
2004
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
0.75
2003
1.34
1.43
1.29
1.38
1.41
1.31
1.17
1.07
1.03
1.01
1.01
0.99
1.48
0.86
0.69
1.11
0.88
1.07
0.92
0.76
0.95
1.61
1.4
1.85
0.85
0.65
1.08
1.03
1.19
2001
1.48
1.22
1.77
2.00
1.53
1.54
2000
1.49
1.34
0.98
1.38
1.43
1.33
1.62
1.59
1.54
1.53
1.37
1.48
1999
2.00
2.00
1.95
2.00
2.00
1.90
2.00
2.00
2.00
2.00
1.80
1.94
1998
1.65
1.16
0.29
0.81
1.54
1.63
1.69
1.5
1.77
2.00
2.00
2.00
1997
2.00
0.48
0.56
1.08
1.75
1.92
1.67
1.93
1.69
1.69
1.29
1.66
1996
2.00
2.00
2.00
2.00
2.00
1.45
2.00
2.00
2.00
2.00
2.00
2.00
1995
2.00
2.00
2.00
2.00
2.00
0.57
2.00
2.00
2.00
2.00
2.00
2.00
1994
2.00
1.07
0.89
1.13
1.5
1.91
1.93
2.00
2.00
1.87
1.56
1.81
1993
1.8
1.4
1.5
1.8
1.8
1.8
1.7
1.5
1.6
1.5
1.2
1.6
1992
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1991
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1990
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
1989
4.5
4.93
5.35
5.27
5.12
5.08
5.32
5.63
5.58
4.13
3.82
4.05
1988
8.5
8.5
8.5
8.5
8.5
6.56
6.56
5.07
4.41
4.32
4.32
4.34
1987
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
1986
5.5
5.5
5.5
5.5
5.5
5.5
5.5
5.5
5.5
5.5
5.5
5.5
1985
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
1984
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
1983
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
3.5
1982
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
2002
0.41
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