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Impuesto a la Renta : Cuantifcación del benefcio por Depreciación

Costo Activo 1,,.

!asa "eta #$%&Impto a la Rta ' part. !rab.(

Plazo en meses = 60

!asa Descuento 12%

)))*"A &+-(

+in -easinDepreciación Escudo

Meses - 1,000,000.00 370,000.00 Meses

1 - 16,666.67 1.00

2 - 16,666.67 2.00

3 - 16,666.67 3.00

4 - 16,666.67 4.00

5 - 16,666.67 5.00

6 - 16,666.67 6.00

7 - 16,666.67 7.00

8 - 16,666.67 8.009 - 16,666.67 9.00

10 - 16,666.67 10.00

11 - 16,666.67 11.00

12 - 16,666.67 74,000.00 Año 1 12.00

13 - 16,666.67 13.00

14 - 16,666.67 14.00

15 - 16,666.67 15.00

16 - 16,666.67 16.00

17 - 16,666.67 17.00

18 - 16,666.67 18.00

19 - 16,666.67 19.00

20 - 16,666.67 20.00

21 - 16,666.67 21.00

22 - 16,666.67 22.00

23 - 16,666.67 23.00

24 - 16,666.67 74,000.00 Año 2 24.00

25 - 16,666.67

26 - 16,666.67

27 - 16,666.67

28 - 16,666.67

29 - 16,666.67

30 - 16,666.67

31 - 16,666.67

32 - 16,666.67

33 - 16,666.67

34 - 16,666.67

35 - 16,666.67

36 - 16,666.67 74,000.00 Año 3

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37 - 16,666.67

38 - 16,666.67

39 - 16,666.67

40 - 16,666.67

41 - 16,666.67

42 - 16,666.67

43 - 16,666.6744 - 16,666.67

45 - 16,666.67

46 - 16,666.67

47 - 16,666.67

48 - 16,666.67 74,000.00 Año 4

49 - 16,666.67

50 - 16,666.67

51 - 16,666.67

52 - 16,666.67

53 - 16,666.6754 - 16,666.67

55 - 16,666.67

56 - 16,666.67

57 - 16,666.67

58 - 16,666.67

59 - 16,666.67

60 - 16,666.67 74,000.00 Año 5

- 1,000,000.00 370,000.00

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 Acelerada, ejemplo vehículos.

Efeco !."a.

)))*"A &C-(   45,906.00 4.59%

Con -easinDepreciación Escudo

- 1,000,000.00 370,000.00

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67 185,000.00 Año 1

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67

- 41,666.67 185,000.00 Año 2

- 1,000,000.00 370,000.00

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Efeco !."a.

  45,906.00 4.59%

E#em$lo.. 960,281.23 1,006,187.23

&'oa &a$(al !ne)*s1 46,367.48 37,632.89 8,734.59

2 46,367.48 37,961.60 8,405.89

3 46,367.48 38,293.18 8,074.31

4 46,367.48 38,627.65 7,739.83

5 46,367.48 38,965.05 7,402.43

6 46,367.48 39,305.39 7,062.09

7 46,367.48 39,648.71 6,718.77

8 46,367.48 39,995.03 6,372.46

9 46,367.48 40,344.37 6,023.12

10 46,367.48 40,696.76 5,670.7311 46,367.48 41,052.23 5,315.26

12 46,367.48 41,410.80 4,956.68

13 46,367.48 41,772.51 4,594.98

14 46,367.48 42,137.37 4,230.11

15 46,367.48 42,505.43 3,862.06

16 46,367.48 42,876.69 3,490.79

17 46,367.48 43,251.21 3,116.28

18 46,367.48 43,628.99 2,738.50

19 46,367.48 44,010.07 2,357.42

20 46,367.48 44,394.48 1,973.01

21 46,367.48 44,782.25 1,585.24

22 46,367.48 45,173.40 1,194.08

23 46,367.48 45,567.97 799.51

24 46,367.48 45,965.99 401.49

1,000,000.00 112,819.62

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Mono 1000000

 +asa $)*samo 0.9% 11.00%

1.2% 15.59%

Meses 24

alo -46,367.48

1,000,000.00962,367.11

924,405.51

886,112.33

847,484.68

808,519.63

769,214.24

729,565.53

689,570.50

649,226.14

608,529.38567,477.15

526,066.35

484,293.84

442,156.47

399,651.04

356,774.35

313,523.14

269,894.16

225,884.09

181,489.61

136,707.36

91,533.96

45,965.99

0.00