{"id":3574,"date":"2024-09-25T10:33:20","date_gmt":"2024-09-25T16:33:20","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=3574"},"modified":"2024-09-25T10:33:23","modified_gmt":"2024-09-25T16:33:23","slug":"como-calcular-el-isr-en-el-regimen-general-de-ley-titulo-ii","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/como-calcular-el-isr-en-el-regimen-general-de-ley-titulo-ii\/","title":{"rendered":"How to Calculate Income Tax in the General Law Regime (Title II)?"},"content":{"rendered":"
It is important to understand the calculation of the ISR even if we are not accountants, since as professionals or business owners we have to understand the logic to avoid problems with the SAT.<\/p>\n\n\n\n
Article 9 of the Income Tax Law (LISR) tells us how companies (legal entities) must calculate Income Tax (ISR) under the General Legal Regime.<\/p>\n\n\n\n
The ISR for legal entities is calculated by applying a rate of 30% on the fiscal result of the year. This fiscal result is obtained as follows:<\/p>\n\n\n\n
Let's say your company has this data at the end of the year:<\/p>\n\n\n\n
First, we subtract the deductions and PTU from the income:<\/p>\n\n\n\n
Fiscal Utility= <\/strong>5,000,000\u22123,200,000\u2212100,000=1,700,000<\/p>\n\n\n\n If you have losses from previous years, subtract them from the profit determined in step 1:<\/p>\n\n\n\n Fiscal Result=<\/strong>1,700,000\u2212400,000=1,300,000<\/p>\n\n\n\n We apply the 30% rate to obtain the ISR:<\/p>\n\n\n\n ISR=<\/strong>1,300,000\u00d70.30=390,000<\/p>\n\n\n\n Finally, we subtract the provisional payments you made during the year:<\/p>\n\n\n\n ISR to Pay=<\/strong>390,000\u2212200,000=190,000<\/p>\n\n\n\n In the end, your company has to pay. $190,000<\/strong> ISR in the annual declaration after applying the provisional payments.<\/p>\n\n\n\n Provisional payments and the provision for ISR are essential to avoid surprises at the end of the year, since the Profit Coefficient may not show a profit consistent with the reality of the current year.<\/p>\n<\/span>","protected":false},"excerpt":{"rendered":" Es importante entender el c\u00e1lculo del ISR aun cuando no seamos contadores, ya que como profesionistas o empresarios tenemos que entender la l\u00f3gica para evitar problemas con el SAT. El art\u00edculo 9 de la Ley del Impuesto sobre la Renta (LISR) nos dice c\u00f3mo las empresas (personas morales) deben calcular el Impuesto sobre la Renta […]<\/p>\n","protected":false},"author":5,"featured_media":3193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[16],"tags":[334,336,332,335,333,295],"class_list":["post-3574","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos","tag-articulo-9-lisr","tag-caso-practico-isr","tag-como-se-calcula-el-isr","tag-impuesto-sobre-la-renta","tag-isr-anual","tag-isr-en-mexico"],"yoast_head":"\nStep 2: Subtract Tax Losses<\/h4>\n\n\n\n
Step 3: Calculate the ISR for the Exercise<\/h4>\n\n\n\n
Step 4: Subtract the Provisional Payments<\/h4>\n\n\n\n
Conclusion<\/h3>\n\n\n\n