Simulacro Retenciones Ganancias - exceldiario.blogspot.com.

ar
Cantidad
MNI:
Deducc.Especial:
Cnyuge:
Hijo:
Total Deducciones:
Sueldo
Bruto
###
###
###
###
###
###
###
###
###
###
###
###

Jan-16
Feb-16
Mar-16
Apr-16
May-16
Jun-16
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16

Total Anual
42,318.00
203,126.00
1
39,778.00
2
39,778.00
325,000.00

SDO.BRUTO:
HIJOS:
CONYUGE:

Sueldo Neto
Ganancia
Deduccin
Gcia. Sujeta
sin Retenciones Acumulada
Proporcional a Impuesto
45,000.00
37,350.00
37,350.00
27,083.33
10,266.67
45,000.00
37,350.00
74,700.00
54,166.67
20,533.33
45,000.00
37,350.00
112,050.00
81,250.00
30,800.00
45,000.00
37,350.00
149,400.00 108,333.33
41,066.67
45,000.00
37,350.00
186,750.00 135,416.67
51,333.33
67,500.00
56,025.00
242,775.00 162,500.00
80,275.00
45,000.00
37,350.00
280,125.00 189,583.33
90,541.67
45,000.00
37,350.00
317,475.00 216,666.67 100,808.33
45,000.00
37,350.00
354,825.00 243,750.00
111,075.00
45,000.00
37,350.00
392,175.00 270,833.33 121,341.67
45,000.00
37,350.00
429,525.00 297,916.67 131,608.33
67,500.00
56,025.00
485,550.00 325,000.00 160,550.00

45000 (colocar el sueldo bruto habitual, el SAC y el neto se calculan solos)

2 (cantidad de hijos)
1 (colocar "1" en caso de que corresponda)

Escaln

Escala Artculo 90 - Determinacin del Impuesto

Retencion Retenciones
$
Ms el
del Exc.de Total Impuesto
mes
Acumulad.
7
2,375.00
35%
10,000.00
2,468.33
2,468.33
2,468.33
7
4,750.00
35%
20,000.00
4,936.67
2,468.33
4,936.67
7
7,125.00
35%
30,000.00
7,405.00
2,468.33
7,405.00
7
9,500.00
35%
40,000.00
9,873.33
2,468.33
9,873.33
7
11,875.00
35%
50,000.00
12,341.67
2,468.33
12,341.67
7
14,250.00
35%
60,000.00
21,346.25
9,004.58
21,346.25
7
16,625.00
35%
70,000.00
23,814.58
2,468.33
23,814.58
7
19,000.00
35%
80,000.00
26,282.92
2,468.33
26,282.92
7
21,375.00
35%
90,000.00
28,751.25
2,468.33
28,751.25
7
23,750.00
35% 100,000.00
31,219.58
2,468.33
31,219.58
7
26,125.00
35%
110,000.00
33,687.92
2,468.33
33,687.92
7
28,500.00
35% 120,000.00
42,692.50
9,004.58
42,692.50
NETO PROM:

SUELDO
NETO
34,881.67
34,881.67
34,881.67
34,881.67
34,881.67
47,020.42
34,881.67
34,881.67
34,881.67
34,881.67
34,881.67
47,020.42
442,857.50
36,904.79

ESCALA DEL ARTICULO 90 DE LA LEY DE IMPUESTO A LAS GANANCIAS

Gcia.Sujeta a Impuesto
De ms de $

Jan

Escaln 1
Escaln 2
Escaln 3
Escaln 4
Escaln 5
Escaln 6
Escaln 7

A$

0.00
833.33
833.33
1,666.67
1,666.67
2,500.00
2,500.00
5,000.00
5,000.00
7,500.00
7,500.00
10,000.00
10,000.00 en adelante

Pagarn
$
0.00
75.00
191.67
350.00
925.00
1,600.00
2,375.00

Gcia.Sujeta a Impuesto
De ms de $

Feb

Escaln 1
Escaln 2
Escaln 3
Escaln 4
Escaln 5
Escaln 6
Escaln 7

A$

0.00
1,666.67
1,666.67
3,333.33
3,333.33
5,000.00
5,000.00
10,000.00
10,000.00
15,000.00
15,000.00
20,000.00
20,000.00 en adelante

Mar

Escaln 1
Escaln 2
Escaln 3
Escaln 4
Escaln 5
Escaln 6
Escaln 7

A$

0.00
2,500.00
2,500.00
5,000.00
5,000.00
7,500.00
7,500.00
15,000.00
15,000.00
22,500.00
22,500.00
30,000.00
30,000.00 en adelante

$
0.00
150.00
383.33
700.00
1,850.00
3,200.00
4,750.00

De ms de $

Apr

A$

0.00
3,333.33
3,333.33
6,666.67
6,666.67
10,000.00
10,000.00
20,000.00
20,000.00
30,000.00
30,000.00
40,000.00
40,000.00 en adelante

0.00
225.00
575.00
1,050.00
2,775.00
4,800.00
7,125.00

Escaln 1
Escaln 2
Escaln 3
May

0.00
4,166.67
8,333.33

A$

4,166.67
8,333.33
12,500.00

Ms el

9%
14%
19%
23%
27%
31%
35%

s/Excedente de

0.00
1,666.67
3,333.33
5,000.00
10,000.00
15,000.00
20,000.00

Ms el

9%
14%
19%
23%
27%
31%
35%

s/Excedente de

0.00
2,500.00
5,000.00
7,500.00
15,000.00
22,500.00
30,000.00

Pagarn
$
300.00
766.67
1,400.00
3,700.00
6,400.00
9,500.00

Gcia.Sujeta a Impuesto
De ms de $

0.00
833.33
1,666.67
2,500.00
5,000.00
7,500.00
10,000.00

Pagarn
$

Gcia.Sujeta a Impuesto
Escaln 1
Escaln 2
Escaln 3
Escaln 4
Escaln 5
Escaln 6
Escaln 7

9%
14%
19%
23%
27%
31%
35%

s/Excedente de

Pagarn

Gcia.Sujeta a Impuesto
De ms de $

Ms el

Ms el

9%
14%
19%
23%
27%
31%
35%

s/Excedente de

0.00
3,333.33
6,666.67
10,000.00
20,000.00
30,000.00
40,000.00

Pagarn
$
0.00
375.00
958.33

Ms el

9%
14%
19%

s/Excedente de

0.00
4,166.67
8,333.33

May

Escaln 4
Escaln 5
Escaln 6
Escaln 7

12,500.00
25,000.00
25,000.00
37,500.00
37,500.00
50,000.00
50,000.00 en adelante

1,750.00
4,625.00
8,000.00
11,875.00

Gcia.Sujeta a Impuesto
De ms de $

Jun

Escaln 1
Escaln 2
Escaln 3
Escaln 4
Escaln 5
Escaln 6
Escaln 7

A$

0.00
5,000.00
5,000.00
10,000.00
10,000.00
15,000.00
15,000.00
30,000.00
30,000.00
45,000.00
45,000.00
60,000.00
60,000.00 en adelante

Jul

Escaln 1
Escaln 2
Escaln 3
Escaln 4
Escaln 5
Escaln 6
Escaln 7

A$

0.00
5,833.33
5,833.33
11,666.67
11,666.67
17,500.00
17,500.00
35,000.00
35,000.00
52,500.00
52,500.00
70,000.00
70,000.00 en adelante

$
0.00
450.00
1,150.00
2,100.00
5,550.00
9,600.00
14,250.00

Aug

Escaln 1
Escaln 2
Escaln 3
Escaln 4
Escaln 5
Escaln 6
Escaln 7

A$

0.00
6,666.67
6,666.67
13,333.33
13,333.33
20,000.00
20,000.00
40,000.00
40,000.00
60,000.00
60,000.00
80,000.00
80,000.00 en adelante

0.00
525.00
1,341.67
2,450.00
6,475.00
11,200.00
16,625.00

Sep

Escaln 1
Escaln 2
Escaln 3
Escaln 4
Escaln 5
Escaln 6
Escaln 7

A$

0.00
7,500.00
7,500.00
15,000.00
15,000.00
22,500.00
22,500.00
45,000.00
45,000.00
67,500.00
67,500.00
90,000.00
90,000.00 en adelante

0.00
600.00
1,533.33
2,800.00
7,400.00
12,800.00
19,000.00

Escaln 1
Escaln 2
Oct

0.00
8,333.33

A$

8,333.33
16,666.67

s/Excedente de

0.00
5,000.00
10,000.00
15,000.00
30,000.00
45,000.00
60,000.00

Ms el

9%
14%
19%
23%
27%
31%
35%

s/Excedente de

0.00
5,833.33
11,666.67
17,500.00
35,000.00
52,500.00
70,000.00

Ms el

9%
14%
19%
23%
27%
31%
35%

s/Excedente de

0.00
6,666.67
13,333.33
20,000.00
40,000.00
60,000.00
80,000.00

Pagarn
$
0.00
675.00
1,725.00
3,150.00
8,325.00
14,400.00
21,375.00

Gcia.Sujeta a Impuesto
De ms de $

9%
14%
19%
23%
27%
31%
35%

Pagarn
$

Gcia.Sujeta a Impuesto
De ms de $

Ms el

Pagarn
$

Gcia.Sujeta a Impuesto
De ms de $

12,500.00
25,000.00
37,500.00
50,000.00

Pagarn

Gcia.Sujeta a Impuesto
De ms de $

23%
27%
31%
35%

Ms el

9%
14%
19%
23%
27%
31%
35%

s/Excedente de

0.00
7,500.00
15,000.00
22,500.00
45,000.00
67,500.00
90,000.00

Pagarn
$
0.00
750.00

Ms el

9%
14%

s/Excedente de

0.00
8,333.33

Oct

Escaln 3
Escaln 4
Escaln 5
Escaln 6
Escaln 7

16,666.67
25,000.00
25,000.00
50,000.00
50,000.00
75,000.00
75,000.00 100,000.00
100,000.00 en adelante

1,916.67
3,500.00
9,250.00
16,000.00
23,750.00

Gcia.Sujeta a Impuesto
De ms de $

Nov

Escaln 1
Escaln 2
Escaln 3
Escaln 4
Escaln 5
Escaln 6
Escaln 7

A$

0.00
9,166.67
9,166.67
18,333.33
18,333.33
27,500.00
27,500.00
55,000.00
55,000.00
82,500.00
82,500.00 110,000.00
110,000.00 en adelante

Dec

Escaln 1
Escaln 2
Escaln 3
Escaln 4
Escaln 5
Escaln 6
Escaln 7

A$

0.00
10,000.00
10,000.00
20,000.00
20,000.00
30,000.00
30,000.00
60,000.00
60,000.00
90,000.00
90,000.00 120,000.00
120,000.00 en adelante

16,666.67
25,000.00
50,000.00
75,000.00
100,000.00

Pagarn
$
0.00
825.00
2,108.33
3,850.00
10,175.00
17,600.00
26,125.00

Gcia.Sujeta a Impuesto
De ms de $

19%
23%
27%
31%
35%

Ms el

9%
14%
19%
23%
27%
31%
35%

s/Excedente de

0.00
9,166.67
18,333.33
27,500.00
55,000.00
82,500.00
110,000.00

Pagarn
$
0.00
900.00
2,300.00
4,200.00
11,100.00
19,200.00
28,500.00

Ms el

9%
14%
19%
23%
27%
31%
35%

s/Excedente de

0.00
10,000.00
20,000.00
30,000.00
60,000.00
90,000.00
120,000.00