{"id":2521,"date":"2022-12-30T13:28:31","date_gmt":"2022-12-30T19:28:31","guid":{"rendered":"https:\/\/santiagogalvan.com\/?p=2521"},"modified":"2022-12-30T13:28:37","modified_gmt":"2022-12-30T19:28:37","slug":"disminuye-el-isr-para-personas-fisicas-en-el-2023","status":"publish","type":"post","link":"https:\/\/santiagogalvan.com\/index.php\/2022\/12\/30\/disminuye-el-isr-para-personas-fisicas-en-el-2023\/","title":{"rendered":"Disminuye el ISR para personas f\u00edsicas en el 2023"},"content":{"rendered":"\n

Nuevas Tarifas de ISR <\/em><\/strong><\/p>\n\n\n\n

El subsidio NO se modifica<\/p>\n\n\n\n

.<\/p>\n\n\n\n

Como informamos cuando se public\u00f3 la Resoluci\u00f3n Miscel\u00e1nea Fiscal 2023, la tarifa de ISR aplicable a personas f\u00edsicas se modifica a partir del pr\u00f3ximo 1 de enero 2023, situaci\u00f3n que conlleva una modificaci\u00f3n en dicho impuesto a cargo de quienes obtienen ingresos por salarios, conceptos asimilados, honorarios, arrendamiento, enajenaci\u00f3n\/adquisici\u00f3n de bienes, intereses, etc., es decir, el ISR que v\u00eda retenci\u00f3n o declaraci\u00f3n propia, deben pagar todas las personas f\u00edsicas que obtengan cualquiera de los referidos ingresos.<\/p>\n\n\n\n

Como resultado de la modificaci\u00f3n a la tarifa del impuesto, derivado de la aplicaci\u00f3n acumulada de la inflaci\u00f3n, el ISR a pagar, disminuye.  En otras palabras: el neto a recibir o el neto despu\u00e9s de impuestos, ser\u00e1 mayor,  como se demuestra a continuaci\u00f3n:<\/p>\n\n\n\n

<\/td><\/td><\/td> <\/td><\/td><\/tr>
<\/td><\/tr>
<\/td><\/td><\/td><\/td><\/td><\/tr>
INGRESO MENSUAL<\/strong><\/td><\/td>RETENCION ISR SALARIOS (TRABAJADOR) 2022<\/strong><\/td>RETENCION ISR SALARIOS (TRABAJADOR) 2023<\/strong><\/td>INCREMENTO (DECREMENTO)<\/td><\/tr>
<\/td><\/td><\/td><\/td><\/td><\/tr>
6,223.20<\/td><\/td>(186.15)<\/td>(294.63)<\/td>(58.27%)<\/td><\/tr>
8,000.00<\/td><\/td>596.42<\/td>553.30<\/td>(7.23%)<\/td><\/tr>
12,000.00<\/td><\/td>1,169.56<\/td>1,033.15<\/td>(11.66%)<\/td><\/tr>
15,000.00<\/td><\/td>1,762.84<\/td>1,552.78<\/td>(11.92%)<\/td><\/tr>
20,000.00<\/td><\/td>2,830.84<\/td>2,604.00<\/td>(8.01%)<\/td><\/tr>
30,000.00<\/td><\/td>5,031.88<\/td>4,740.00<\/td>(5.80%)<\/td><\/tr>
40,000.00<\/td><\/td>7,383.88<\/td>7,065.30<\/td>(4.31%)<\/td><\/tr>
50,000.00<\/td><\/td>10,219.45<\/td>9,466.99<\/td>(7.36%)<\/td><\/tr>
75,000.00<\/td><\/td>17,719.45<\/td>16,966.99<\/td>(4.25%)<\/td><\/tr>
100,000.00<\/td><\/td>25,595.23<\/td>24,587.12<\/td>(3.94%)<\/td><\/tr>
<\/td><\/td><\/td><\/td><\/td><\/tr>
<\/td><\/td><\/td><\/td>* salario m\u00ednimo 2023<\/em><\/td><\/tr><\/tbody><\/table>
C O M P A R A T I V O\u00a0\u00a0\u00a0I S R\u00a0\u00a0\u00a02022\u00a0\u00a0VS\u00a0\u00a02023<\/strong><\/figcaption><\/figure>\n\n\n\n

.<\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/td><\/td><\/td><\/td><\/td><\/tr>
<\/td><\/tr>
<\/td><\/td><\/td><\/td><\/td><\/tr>
INGRESO MENSUAL<\/strong><\/td><\/td>RETENCION ISR ASIMILADO A SALARIOS 2022<\/strong><\/td>RETENCION ISR ASIMILADO A SALARIOS 2023<\/strong><\/td>INCREMENTO (DECREMENTO)<\/td><\/tr>
<\/td><\/td><\/td><\/td><\/td><\/tr>
6,223.20<\/td><\/td>403.11<\/td>364.86<\/td>(9.49%)<\/td><\/tr>
8,000.00<\/td><\/td>596.42<\/td>553.30<\/td>(7.23%)<\/td><\/tr>
12,000.00<\/td><\/td>1,169.56<\/td>1,033.15<\/td>(11.66%)<\/td><\/tr>
15,000.00<\/td><\/td>1,762.84<\/td>1,552.78<\/td>(11.92%)<\/td><\/tr>
20,000.00<\/td><\/td>2,830.84<\/td>2,604.00<\/td>(8.01%)<\/td><\/tr>
30,000.00<\/td><\/td>5,031.88<\/td>4,740.00<\/td>(5.80%)<\/td><\/tr>
40,000.00<\/td><\/td>7,383.88<\/td>7,065.30<\/td>(4.31%)<\/td><\/tr>
50,000.00<\/td><\/td>10,219.45<\/td>9,466.99<\/td>(7.36%)<\/td><\/tr>
75,000.00<\/td><\/td>17,719.45<\/td>16,966.99<\/td>(4.25%)<\/td><\/tr>
100,000.00<\/td><\/td>25,595.23<\/td>24,587.12<\/td>(3.94%)<\/td><\/tr>
<\/td><\/td><\/td><\/td><\/td><\/tr>
<\/td><\/td><\/td><\/td><\/td><\/tr>

.

<\/td><\/tr>
<\/td><\/td><\/td><\/td><\/td><\/tr>
INGRESO MENSUAL<\/strong><\/td><\/td>ISR PRESTADOR DE SERVICIOS (HONORARIOS SIN CONSIDERAR DEDUCCIONES) 2022<\/strong><\/td>ISR PRESTADOR DE SERVICIOS (HONORARIOS SIN CONSIDERAR DEDUCCIONES) 2023<\/strong><\/td>INCREMENTO (DECREMENTO)<\/td><\/tr>
<\/td><\/td><\/td><\/td><\/td><\/tr>
6,223.20<\/td><\/td>403.11<\/td>364.86<\/td>(9.49%)<\/td><\/tr>
8,000.00<\/td><\/td>596.42<\/td>553.30<\/td>(7.23%)<\/td><\/tr>
12,000.00<\/td><\/td>1,169.56<\/td>1,033.15<\/td>(11.66%)<\/td><\/tr>
15,000.00<\/td><\/td>1,762.84<\/td>1,552.78<\/td>(11.92%)<\/td><\/tr>
20,000.00<\/td><\/td>2,830.84<\/td>2,604.00<\/td>(8.01%)<\/td><\/tr>
30,000.00<\/td><\/td>5,031.88<\/td>4,740.00<\/td>(5.80%)<\/td><\/tr>
40,000.00<\/td><\/td>7,383.88<\/td>7,065.30<\/td>(4.31%)<\/td><\/tr>
50,000.00<\/td><\/td>10,219.45<\/td>9,466.99<\/td>(7.36%)<\/td><\/tr>
75,000.00<\/td><\/td>17,719.45<\/td>16,966.99<\/td>(4.25%)<\/td><\/tr>
100,000.00<\/td><\/td>25,595.23<\/td>24,587.12<\/td>(3.94%)<\/td><\/tr>
<\/td><\/td><\/td><\/td><\/td><\/tr><\/tbody><\/table>
C O M P A R A T I V O\u00a0\u00a0\u00a0I S R\u00a0\u00a0\u00a02022\u00a0\u00a0VS\u00a0\u00a02023<\/strong><\/figcaption><\/figure>\n\n\n\n

.<\/p>\n\n\n\n

.<\/p>\n\n\n\n

santiagogalvan<\/a><\/strong><\/p>\n\n\n\n

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.<\/p>\n\n\n\n

.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Nuevas Tarifas de ISR El subsidio NO se modifica . Como informamos cuando se public\u00f3 la Resoluci\u00f3n Miscel\u00e1nea Fiscal 2023, la tarifa de ISR aplicable a personas f\u00edsicas se modifica a partir del pr\u00f3ximo 1 de enero 2023, situaci\u00f3n que conlleva una modificaci\u00f3n en dicho impuesto a cargo de quienes obtienen ingresos por salarios, conceptos […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6,5],"tags":[],"_links":{"self":[{"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/posts\/2521"}],"collection":[{"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/comments?post=2521"}],"version-history":[{"count":1,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/posts\/2521\/revisions"}],"predecessor-version":[{"id":2522,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/posts\/2521\/revisions\/2522"}],"wp:attachment":[{"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/media?parent=2521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/categories?post=2521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/tags?post=2521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}