{"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

How is ISR Calculated?<\/h3>\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

    \n
  1. Calculate the Taxable Income:<\/strong>\n
      \n
    • Subtract from the taxable income the authorized deductions (the expenses that you can subtract) and the employee profit sharing (PTU) paid during the year.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • Apply Pending Tax Losses:<\/strong>\n
        \n
      • If your company has tax losses from previous years that it has not used, subtract them from the taxable profit.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • Calculate the Tax:<\/strong>\n
          \n
        • Apply the 30% rate to the tax result to find out how much ISR you must pay.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
        • Provisional Payments:<\/strong>\n
            \n
          • During the year, your company has to make provisional ISR payments every month. These are advances of the annual tax and are calculated based on the income and deductions of each period. At the end of the year, these payments are subtracted from the ISR for the year and help you reduce what you have to pay in the annual declaration.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

            Case study  <\/h3>\n\n\n\n

            Let's say your company has this data at the end of the year:<\/p>\n\n\n\n

              \n
            • Taxable income:<\/strong> $5,000,000<\/li>\n\n\n\n
            • Authorized deductions:<\/strong> $3,200,000<\/li>\n\n\n\n
            • PTU paid:<\/strong> $100,000<\/li>\n\n\n\n
            • Tax losses from previous years:<\/strong> $400,000<\/li>\n\n\n\n
            • Provisional payments made during the year:<\/strong> $200,000<\/li>\n<\/ul>\n\n\n\n

              Step 1: Calculate the Taxable Income<\/h4>\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

              Step 2: Subtract Tax Losses<\/h4>\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

              Step 3: Calculate the ISR for the Exercise<\/h4>\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

              Step 4: Subtract the Provisional Payments<\/h4>\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

              Conclusion<\/h3>\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":"\n\u00bfC\u00f3mo Calcular el ISR en el R\u00e9gimen General de Ley (Titulo II)? - TAX ID<\/title>\n<meta name=\"description\" content=\"En este articulo apreder\u00e1s a cacular el ISR anual con teor\u00eda y un caso pr\u00e1ctico muy sencillo. Evita problemas con el SAT\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxid.mx\/english\/como-calcular-el-isr-en-el-regimen-general-de-ley-titulo-ii\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfC\u00f3mo Calcular el ISR en el R\u00e9gimen General de Ley (Titulo II)? - TAX ID\" \/>\n<meta property=\"og:description\" content=\"En este articulo apreder\u00e1s a cacular el ISR anual con teor\u00eda y un caso pr\u00e1ctico muy sencillo. 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