{"id":608,"date":"2023-02-17T20:41:56","date_gmt":"2023-02-17T20:41:56","guid":{"rendered":"https:\/\/listo.mx\/blog\/?p=608"},"modified":"2023-02-17T20:45:17","modified_gmt":"2023-02-17T20:45:17","slug":"isr-a-la-baja-medida-ante-la-inflacion","status":"publish","type":"post","link":"https:\/\/listo.mx\/blog\/isr-a-la-baja-medida-ante-la-inflacion\/","title":{"rendered":"ISR a la baja: medida ante la inflaci\u00f3n"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"608\" class=\"elementor elementor-608\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-755591c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"755591c9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f55775f\" data-id=\"f55775f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c5fd162 elementor-widget elementor-widget-text-editor\" data-id=\"4c5fd162\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"text-align: left;\"><i><span style=\"font-weight: 400;\">Conoce el ajuste que tuvo el tabulador de ISR para combatir la inflaci\u00f3n y lo que significa para tu empresa.\u00a0<\/span><\/i><\/h2><p><span style=\"font-weight: 400;\">No es un secreto que en 2022 la inflaci\u00f3n sigui\u00f3 aumentando, igual que en el resto del mundo (con algunas excepciones). Entre la recesi\u00f3n mundial, las crisis de abasto y seguridad, las consecuencias de la covid-19 y en general, todas las circunstancias que se unieron para hacer esta tormenta perfecta, hoy el valor del dinero no es el mismo que hace un a\u00f1o.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Por esto, aunque no hubo grandes cambios en materia fiscal para 2023, s\u00ed se revis\u00f3 el tarifario del cobro de ISR, como est\u00e1 se\u00f1alado en el art\u00edculo 152 de la Ley ISR, que contempla el ajuste en caso de que la inflaci\u00f3n supere el 10% anual acumulado.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">En esta revisi\u00f3n, la Secretar\u00eda de Hacienda y Cr\u00e9dito P\u00fablico incluy\u00f3 un ajuste a los l\u00edmites inferiores y superiores de los ingresos de los contribuyentes, adem\u00e1s de las cuotas fijas. En resumen, los m\u00e1rgenes de los l\u00edmites inferiores y superiores se extendieron, es decir que puedes ganar m\u00e1s y mantenerte con una cuota y porcentaje de pago menor, aunque la cuota fija subi\u00f3 un poco, en proporci\u00f3n para cada tabulador.\u00a0<\/span><\/p><h2><span style=\"font-weight: 400;\">Esto significar\u00e1 que pagar\u00e1s menos impuestos en tu n\u00f3mina o como profesional independiente, aunque no disminuye la inflaci\u00f3n.\u00a0<\/span><\/h2><p><span style=\"font-weight: 400;\">Para el c\u00e1lculo de este impuesto deber\u00e1s:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calcular tu ingreso mensual.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identificar tu rango de ingresos.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Restar el l\u00edmite inferior a tu ingreso.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calcular el porcentaje de tu rango de ingresos sobre esa cantidad.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sumar la cuota fija de tu rango de ingresos.\u00a0<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">Recuerda que todas las personas f\u00edsicas y morales deben declarar y hacer el pago del Impuesto Sobre la Renta as\u00ed que revisa tus obligaciones y aseg\u00farate de cumplirlas en tiempo y forma.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Aqu\u00ed te dejamos una imagen del tabulador en comparaci\u00f3n con 2022 pero si quieres consultarla, puedes hacerlo en el <\/span><a href=\"https:\/\/dof.gob.mx\/nota_detalle.php?codigo=5675764&amp;fecha=27\/12\/2022#gsc.tab=0\"><span style=\"font-weight: 400;\">Diario Oficial de la Federaci\u00f3n<\/span><\/a><span style=\"font-weight: 400;\">, publicaci\u00f3n del 27 de diciembre de 2022, en el Anexo 8, p\u00e1gina 783.\u00a0<\/span><\/p><p><span id=\"docs-internal-guid-b7ec5c46-7fff-f843-3c79-3a84aff837ac\"><span style=\"font-size: 11pt; font-family: Arial; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; vertical-align: baseline; white-space: pre-wrap;\"><span style=\"border: none; display: inline-block; overflow: hidden; width: 518px; height: 549px;\"><img fetchpriority=\"high\" decoding=\"async\" data-src=\"https:\/\/lh6.googleusercontent.com\/92dDBkghF8jlueMrmHVwDd6af44PfDtDkn2hC-854XQznZHlgy6Jwq5Tx8XoxgMlMjljPWS583fhHEBL83rpeyHyg1_dHYTn0y4JxWqGBTJR-jUqW6x8POpl8rCyeEvFWt49K4B_8IiOvcXERqlbkA\" class=\"aligncenter lazyload\" style=\"margin-left: 0px; margin-top: 0px;\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"\"   \/><noscript><img decoding=\"async\" data-src=\"https:\/\/lh6.googleusercontent.com\/92dDBkghF8jlueMrmHVwDd6af44PfDtDkn2hC-854XQznZHlgy6Jwq5Tx8XoxgMlMjljPWS583fhHEBL83rpeyHyg1_dHYTn0y4JxWqGBTJR-jUqW6x8POpl8rCyeEvFWt49K4B_8IiOvcXERqlbkA\" class=\"aligncenter lazyload\" style=\"margin-left: 0px; margin-top: 0px;\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"\"  ><noscript><img decoding=\"async\" class=\"aligncenter\" style=\"margin-left: 0px; margin-top: 0px;\" src=\"https:\/\/lh6.googleusercontent.com\/92dDBkghF8jlueMrmHVwDd6af44PfDtDkn2hC-854XQznZHlgy6Jwq5Tx8XoxgMlMjljPWS583fhHEBL83rpeyHyg1_dHYTn0y4JxWqGBTJR-jUqW6x8POpl8rCyeEvFWt49K4B_8IiOvcXERqlbkA\" alt=\"\" width=\"518\" height=\"549\"><\/noscript><\/noscript><\/span><\/span><\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Conoce el ajuste que tuvo el tabulador de ISR para combatir la inflaci\u00f3n y lo que significa para tu empresa.&nbsp; No es un secreto que en 2022 la inflaci\u00f3n sigui\u00f3 aumentando, igual que en el resto del mundo (con algunas excepciones). Entre la recesi\u00f3n mundial, las crisis de abasto y seguridad, las consecuencias de la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":609,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-608","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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