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EMPRESA

Hoja de clculo de la deduccin de inversiones y del valor base de los activos para Impuesto al Activo
Inicio del ejercicio fiscal
Fin del ejercicio fiscal
#

Descripcin del bien


Terrenos

1-Jan-15
31-Jan-15
Fecha de En su caso,
adquisicin
fecha de
(poner da 1 venta ( 1
del mes)
del mes)
1-Jan-99

Subtotales
Construcciones

En su caso,
Fecha de
precio de
inicio de la Monto original de
venta del deduccin (1
la inversin
activo fijo
del mes)
1-Feb-99
0.00

1-Jan-99

Subtotales

Meses de
Tasa de
Porcentaje
uso en el
deduccin
deducible
ejercicio
anual

Monto de la
deduccin
anual valor
histrico

Monto del
costo del
activo fijo
histrico

Utilidad o (prINPC ltimo


INPC del
dida) contable
mes 1
Factor de
mes de
en venta de
mitad
actualizacin
adquisicin
activos fijos
perodo uso

Monto de la
deduccin
anual
actualizada

Monto del
costo del
activo fijo
actualizado

Utilidad o
(prdida) fiscal
en venta de
activos fijos

INPC ltimo
Valor del
mes
Factor de
activo base para
primera
actualizacin
Impuesto al
mitad del
activos I.A.
Activo
ejercicio

0.00
0.00
0.00

100%

0%

0.00
0.00

0.00
0.00

0.00
0.00

53.8701

116.0590

2.1544

0.00
0.00

0.00
0.00

0.00
0.00

116.0590

2.1544

0.00
0.00

0.00
0.00

0.00
0.00
0.00

100%

5%

0.00
0.00

0.00
0.00

0.00
0.00

53.8701

116.0590

2.1544

0.00
0.00

0.00
0.00

0.00
0.00

116.0590

2.1544

0.00
0.00

0.00
0.00

1
1
1

100%
100%
100%

10%
10%
10%

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

53.8701
53.8701
53.8701

116.0590
116.0590
116.0590

2.1544
2.1544
2.1544

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

116.0590
116.0590
116.0590

2.1544
2.1544
2.1544

0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

1
1
1

100%
100%
100%

10%
10%
10%

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

53.8701
53.8701
53.8701

116.0590
116.0590
116.0590

2.1544
2.1544
2.1544

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

116.0590
116.0590
116.0590

2.1544
2.1544
2.1544

0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

1
1
1

100%
100%
100%

30%
30%
30%

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

53.8701
53.8701
53.8701

116.0590
116.0590
116.0590

2.1544
2.1544
2.1544

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

116.0590
116.0590
116.0590

2.1544
2.1544
2.1544

0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

1
1
1

100%
100%
100%

25%
25%
25%

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

53.8701
53.8701
53.8701

116.0590
116.0590
116.0590

2.1544
2.1544
2.1544

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

116.0590
116.0590
116.0590

2.1544
2.1544
2.1544

0.00
0.00
0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

1-Feb-99
0.00

Monto ya
deducido

Maquinaria y equipo
3
4
5

1-Jan-99
1-Jan-99
1-Jan-99
Subtotales

1-Feb-99
1-Feb-99
1-Feb-99
0.00

Mobiliario y equipo de oficina


6
7
8

1-Jan-99
1-Jan-99
1-Jan-99
Subtotales

9
10
11

Equipo de cmputo

0.00

1-Jan-99
1-Jan-99
1-Jan-99

Subtotales

12
13
14

Equipo de transporte

1-Feb-99
1-Feb-99
1-Feb-99

1-Feb-99
1-Feb-99
1-Feb-99
0.00

1-Jan-99
1-Jan-99
1-Jan-99

1-Feb-99
1-Feb-99
1-Feb-99

Subtotales

0.00

0.00
0.00

0.00
0.00
0.00
0.00
0.00

Totales

0.00

0.00
0.00

0.00
0.00

0.00

INPC

Jan-88
Feb-88
Mar-88
Apr-88
May-88
Jun-88
Jul-88
Aug-88
Sep-88
Oct-88
Nov-88
Dec-88
Jan-89
Feb-89
Mar-89
Apr-89
May-89
Jun-89
Jul-89
Aug-89
Sep-89
Oct-89
Nov-89
Dec-89
Jan-90
Feb-90
Mar-90
Apr-90
May-90
Jun-90
Jul-90
Aug-90
Sep-90
Oct-90
Nov-90
Dec-90
Jan-91
Feb-91
Mar-91
Apr-91
May-91
Jun-91
Jul-91
Aug-91
Sep-91
Oct-91
Nov-91
Dec-91
Jan-92
Feb-92

6.280551530
6.804396640
7.152836449
7.372994794
7.515648197
7.668971189
7.796977554
7.868707350
7.913693455
7.974056367
8.080769414
8.249371787
8.451312551
8.566001517
8.658862254
8.788353003
8.909317634
9.017518878
9.107720335
9.194488804
9.282422617
9.419703978
9.551924690
9.874287533
10.350838773
10.585225780
10.771835580
10.935778489
11.126616007
11.371676415
11.579059912
11.776352672
11.944221449
12.115933958
12.437616696
12.829619358
13.156630206
13.386308076
13.577210547
13.719437933
13.853553757
13.998919931
14.122629813
14.220917994
14.362585630
14.529631026
14.890406288
15.240897864
15.517902071
15.701758987

Page 2

INPC

Mar-92
Apr-92
May-92
Jun-92
Jul-92
Aug-92
Sep-92
Oct-92
Nov-92
Dec-92
Jan-93
Feb-93
Mar-93
Apr-93
May-93
Jun-93
Jul-93
Aug-93
Sep-93
Oct-93
Nov-93
Dec-93
Jan-94
Feb-94
Mar-94
Apr-94
May-94
Jun-94
Jul-94
Aug-94
Sep-94
Oct-94
Nov-94
Dec-94
Jan-95
Feb-95
Mar-95
Apr-95
May-95
Jun-95
Jul-95
Aug-95
Sep-95
Oct-95
Nov-95
Dec-95
Jan-96
Feb-96
Mar-96
Apr-96

15.861556329
16.002952687
16.108466006
16.217494452
16.319893816
16.420153531
16.562988422
16.682252798
16.820858068
17.060370670
17.274369884
17.415502610
17.516998352
17.618012675
17.718721335
17.818102267
17.903728314
17.999553985
18.132863626
18.207023453
18.287329033
18.426767235
18.569623144
18.665129781
18.761104466
18.852987077
18.944076869
19.038869019
19.123304890
19.212436519
19.349075986
19.450651969
19.554633143
19.726139319
20.468620186
21.336132926
22.593921331
24.394282499
25.413863095
26.220434065
26.754964051
27.198750022
27.761362885
28.332572549
29.031205913
29.977045058
31.054701827
31.779507672
32.479096226
33.402392654

Page 3

INPC

May-96
Jun-96
Jul-96
Aug-96
Sep-96
Oct-96
Nov-96
Dec-96
Jan-97
Feb-97
Mar-97
Apr-97
May-97
Jun-97
Jul-97
Aug-97
Sep-97
Oct-97
Nov-97
Dec-97
Jan-98
Feb-98
Mar-98
Apr-98
May-98
Jun-98
Jul-98
Aug-98
Sep-98
Oct-98
Nov-98
Dec-98
Jan-99
Feb-99
Mar-99
Apr-99
May-99
Jun-99
Jul-99
Aug-99
Sep-99
Oct-99
Nov-99
Dec-99
Jan-00
Feb-00
Mar-00
Apr-00
May-00
Jun-00

34.011237206
34.565062229
35.056417169
35.522363781
36.090325764
36.540798135
37.094432120
38.282127940
39.266557171
39.926409412
40.423304504
40.860021998
41.232932116
41.598773765
41.961176681
42.334277844
42.861548309
43.204083068
43.687414321
44.299506555
45.263303462
46.055737479
46.595234496
47.031187831
47.405817313
47.966137698
48.428645590
48.894210126
49.687217256
50.399223414
51.291762401
52.543265583
53.870120616
54.594080220
55.101291477
55.606974416
55.941485494
56.309046499
56.681192466
57.000229297
57.550997683
57.915502045
58.430545944
59.015892575
59.808326585
60.338844724
60.673355803
61.018565122
61.246666913
61.609451911

Page 4

INPC

Jul-00
Aug-00
Sep-00
Oct-00
Nov-00
Dec-00
Jan-01
Feb-01
Mar-01
Apr-01
May-01
Jun-01
Jul-01
Aug-01
Sep-01
Oct-01
Nov-01
Dec-01
Jan-02
Feb-02
Mar-02
Apr-02
May-02
Jun-02
Jul-02
Aug-02
Sep-02
Oct-02
Nov-02
Dec-02
Jan-03
Feb-03
Mar-03
Apr-03
May-03
Jun-03
Jul-03
Aug-03
Sep-03
Oct-03
Nov-03
Dec-03
Jan-04
Feb-04
Mar-04
Apr-04
May-04
Jun-04
Jul-04
Aug-04

61.849780261
62.189640460
62.643933634
63.075302001
63.614607980
64.303307262
64.659787943
64.616994980
65.026393744
65.354409467
65.504375884
65.659309338
65.488710598
65.876712888
66.489951356
66.790457311
67.042057016
67.134902471
67.754636302
67.711079179
68.057434733
68.429198617
68.567893678
68.902213712
69.100011723
69.362746788
69.779950763
70.087509396
70.654355127
70.961913759
71.248784592
71.446697882
71.897691931
72.020439547
71.788046589
71.847351617
71.951480212
72.167322930
72.596939585
72.863122617
73.467895982
73.783729735
74.242309310
74.686407426
74.939488184
75.052581493
74.864322509
74.984311751
75.180845855
75.644942178

Page 5

INPC

Sep-04
Oct-04
Nov-04
Dec-04
Jan-05
Feb-05
Mar-05
Apr-05
May-05
Jun-05
Jul-05
Aug-05
Sep-05
Oct-05
Nov-05
Dec-05
Jan-06
Feb-06
Mar-06
Apr-06
May-06
Jun-06
Jul-06
Aug-06
Sep-06
Oct-06
Nov-06
Dec-06
Jan-07
Feb-07
Mar-07
Apr-07
May-07
Jun-07
Jul-07
Aug-07
Sep-07
Oct-07
Nov-07
Dec-07
Jan-08
Feb-08
Mar-08
Apr-08
May-08
Jun-08
Jul-08
Aug-08
Sep-08
Oct-08

76.270403343
76.798631847
77.453745526
77.613731183
77.616489556
77.875087061
78.226090075
78.504685787
78.307462090
78.232296415
78.538475861
78.632260556
78.947404715
79.141180446
79.710784550
80.200395827
80.670698489
80.794135698
80.895505920
81.014115976
80.653458655
80.723107583
80.944467048
81.357533463
82.178839139
82.538117272
82.971181894
83.451138863
83.882134705
84.116596443
84.298649087
84.248308772
83.837311138
83.937991766
84.294511527
84.637929013
85.295111473
85.627495466
86.231579238
86.588098998
86.989442326
87.248039831
87.880396930
88.080379001
87.985215119
88.349320406
88.841690055
89.354747505
89.963658431
90.576706916

Page 6

INPC

Nov-08
Dec-08
Jan-09
Feb-09
Mar-09
Apr-09
May-09
Jun-09
Jul-09
Aug-09
Sep-09
Oct-09
Nov-09
Dec-09
Jan-10
Feb-10
Mar-10
Apr-10
May-10
Jun-10
Jul-10
Aug-10
Sep-10
Oct-10
Nov-10
Dec-10
Jan-11
Feb-11
Mar-11
Apr-11
May-11
Jun-11
Jul-11
Aug-11
Sep-11
Oct-11
Nov-11
Dec-11
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12

91.606269783
92.240695662
92.454469599
92.658589230
93.191644887
93.517822540
93.245433168
93.417141911
93.671601856
93.895719694
94.366711950
94.652203596
95.143194058
95.536951859
96.575479440
97.134050051
97.823643397
97.511947205
96.897519533
96.867177425
97.077503396
97.347134395
97.857433471
98.461517243
99.250412032
99.742092088
100.228
100.604
100.797
100.789
100.046
100.041
100.521
100.680
100.927
101.608
102.707
103.551
104.284
104.496
104.556
104.228
103.899
104.378
104.964
105.279
105.743
106.278
107.000
107.246

Page 7

INPC

Jan-13
Feb-13
Mar-13
Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
Jan-14
Feb-14
Mar-14
Apr-14
May-14
Jun-14
Jul-14
Aug-14
Sep-14
Oct-14
Nov-14
Dec-14
Jan-15
Feb-15
Mar-15
Apr-15
May-15
Jun-15
Jul-15
Aug-15
Sep-15
Oct-15
Nov-15
Dec-15
Jan-16
Feb-16
Mar-16
Apr-16
May-16
Jun-16
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16
Jan-17
Feb-17

107.678
108.208
109.002
109.074
108.711
108.645
108.609
108.918
109.328
109.848
110.872
111.508
112.505
112.790
113.099
112.888
112.527
112.722
113.032
113.438
113.939
114.569
115.493
116.059
115.954
116.174
116.647
116.345

Page 8

INPC

Mar-17
Apr-17
May-17
Jun-17
Jul-17
Aug-17
Sep-17
Oct-17
Nov-17
Dec-17
Jan-18
Feb-18
Mar-18
Apr-18
May-18
Jun-18
Jul-18
Aug-18
Sep-18
Oct-18
Nov-18
Dec-18
Jan-19
Feb-19
Mar-19
Apr-19
May-19
Jun-19
Jul-19
Aug-19
Sep-19
Oct-19
Nov-19
Dec-19
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
Oct-20
Nov-20
Dec-20
Jan-21
Feb-21
Mar-21

Page 9

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