*#$+KContenido de la ayuda - PDT Renta Anual 2004 - Personas naturales

RENTA 5TA. CASO N 1Caculo Impuesto a la Renta 5ta Categoria. AO 2015BASE SUELDO S/. 14,649.00DetalleEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembre205,086.00Rem.Mes14,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.00Rem. Mes Ant0.0014,649.0029,298.0043,947.0058,596.0073,245.0087,894.00102,543.00117,192.00131,841.00146,490.00161,139.00Rem.Proyectada161,139.00146,490.00131,841.00117,192.00102,543.0087,894.0073,245.0058,596.0043,947.0029,298.0014,649.000.00Gratif. Julio14,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.00Gratif. Dic14,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.0014,649.00Renta Bruta205,086.00205,086.00205,086.00205,086.00205,086.00205,086.00205,086.00205,086.00205,086.00205,086.00205,086.00205,086.00205,086.00(-) 7 UIT (S/.3,850 c/u)-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.007uit-26,950.00Renta Neta / Imponible178,136.00178,136.00178,136.00178,136.00178,136.00178,136.00178,136.00178,136.00178,136.00178,136.00178,136.00178,136.00178,136.00IR Calculado 8% < S/. 19,2501,540.001,540.001,540.001,540.001,540.001,540.001,540.001,540.001,540.001,540.001,540.001,540.00IR Calculado 8% < S/. 19,2501,540.00IR Calculado 14% > 19,250< 77,0008,085.008,085.008,085.008,085.008,085.008,085.008,085.008,085.008,085.008,085.008,085.008,085.00IR Calculado 14% > 19,250< 77,0008,085.00IR Calculado 17% > 77,000< 134,7509,817.509,817.509,817.509,817.509,817.509,817.509,817.509,817.509,817.509,817.509,817.509,817.50IR Calculado 17% > 77,000< 134,7509,817.50IR Calculado 20% > 134,750< 173,2507,700.007,700.007,700.007,700.007,700.007,700.007,700.007,700.007,700.007,700.007,700.007,700.00IR Calculado 20% > 134,750< 173,2507,700.00IR Calculado 30% > 173,2501,465.801,465.801,465.801,465.801,465.801,465.801,465.801,465.801,465.801,465.801,465.801,465.80IR Calculado 30% > 173,2501,465.80Impuesto Calculado28,608.3028,608.3028,608.3028,608.3028,608.3028,608.3028,608.3028,608.3028,608.3028,608.3028,608.3028,608.30Retenciones Efectuadas+-7,152.08-9,536.10-9,536.10-9,536.10-16,688.18-19,072.20-19,072.20-19,072.2-26,224.28Impuesto Anual por Retener21,456.2319,072.2019,072.2019,072.2011,920.139,536.109,536.109,536.102,384.0328,608.30Retencion del Mes2,384.032,384.032,384.032,384.032,384.032,384.032,384.032,384.032,384.032,384.032,384.032,384.03121212988854441Bonificacin por Escolaridad0.000.000.000.000.000.000.000.000.000.000.000.00Participacion de Utilidades0.000.000.000.000.000.000.000.000.000.000.000.00Bonificacin por Matrimonio0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00IMPUESTO A LA RENTA POR OTRAS RENTAS0.000.000.000.000.000.000.000.000.000.000.000.000.00TOTAL RETECION DEL MES2,384.032,384.032,384.032,384.032,384.032,384.032,384.032,384.032,384.032,384.032,384.032,384.0328,608.30TASA %DE 0 HASTA S/. 19,2505 UIT819,2501,540.00DE S/.19,250 A S/. 77,000DE 5 A 20 UIT1457,7508,085.00DE S/. 77,000 HASTA S/. 134,750DE 20 A 35 UIT1757,7509,817.50DE S/. 134,750 HASTA S/. 173,250DE 35 A 45 UIT2038,5007,700.00MAS DE S/. 173,250MAS DE 45 UIT30

RENTA 5TA CASO N 2Caculo Impuesto a la Renta 5ta Categoria. AO 2015BASE SUELDO S/. 3,000.00DetalleEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRem.Mes2,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.00sueldos30,000.00Rem. Mes Ant0.002,500.005,000.007,500.0010,000.0012,500.0015,000.0017,500.0020,000.0022,500.0025,000.0027,500.00gratificaciones2,500.00Rem.Proyectada27,500.0025,000.0022,500.0020,000.0017,500.0015,000.0012,500.0010,000.007,500.005,000.002,500.000.00gratificaciones2,500.00Gratif. Julio2,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.00utilidades3,000.00Gratif. Dic2,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.003,000.003,000.003,000.003,000.003,000.003,000.003,000.003,000.003,000.00Renta Bruta35,000.0035,000.0035,000.0038,000.0038,000.0038,000.0038,000.0038,000.0038,000.0038,000.0038,000.0038,000.0038,000.00(-) 7 UIT (S/.3,850 c/u)-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.00-26,950.007uit-26,950.00Renta Neta / Imponible8,050.008,050.008,050.0011,050.0011,050.0011,050.0011,050.0011,050.0011,050.0011,050.0011,050.0011,050.0011,050.000.08884.00IR Calculado 8% < S/. 19,250644.00644.00644.00884.00884.00884.00884.00884.00884.00884.00884.00884.00IR Calculado 14% > 19,250< 77,0000.000.000.000.000.000.000.000.000.000.000.000.00IR Calculado 17% > 77,000< 134,7500.000.000.000.000.000.000.000.000.000.000.000.00IR Calculado 20% > 134,750< 173,2500.000.000.000.000.000.000.000.000.000.000.000.00IR Calculado 30% > 173,2500.000.000.000.000.000.000.000.000.000.000.000.00Impuesto Calculado644.00644.00644.00884.00884.00884.00884.00884.00884.00884.00884.00884.00Retenciones Efectuadas+-401.00-454.67-454.67-454.67-615.67-669.33-669.33-669.3-830.33Impuesto Anual por Retener483.00429.33429.33429.33268.33214.67214.67214.6753.67Retencion del Mes53.6753.6753.6753.6753.6753.6753.6753.6753.6753.6753.6753.67644.00121212988854441Bonificacin por Escolaridad0.000.000.000.000.000.000.000.000.000.000.000.00Participacion de Utilidades0.000.003,000.000.000.000.000.000.000.000.000.000.00Bonificacin por Matrimonio0.000.000.000.000.000.000.000.000.000.000.000.000.000.003,000.000.000.000.000.000.000.000.000.000.00IMPUESTO A LA RENTA POR OTRAS RENTAS0.000.00240.000.000.000.000.000.000.000.000.000.00240.00RETECION DEL MES53.6753.67293.6753.6753.6753.6753.6753.6753.6753.6753.6753.67884.00TASA %DE 0 HASTA S/. 19,2505 UIT8192501,540.00DE S/.19,250 A S/. 77,000DE 5 A 20 UIT14577508,085.00DE S/. 77,000 HASTA S/. 134,750DE 20 A 35 UIT17577509,817.50DE S/. 134,750 HASTA S/. 173,250DE 35 A 45 UIT20385007,700.00MAS DE S/. 173,250MAS DE 45 UIT30