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[null,"Fecha inicial","2024-01-01"]
[null,"Fecha final","2024-01-31"]
[null,"Tipo de CFDI","Emitidas"]
[null,"Tipo de comprobante","Ingreso"]
[null,"Estatuso  (1 = vigente, 0 =cancelado\")",0]
[]
[null,"Uuid","RfcReceptor","NombreReceptor","FechaEmision","Monto","EfectoComprobante","Estatus","FechaCancelacion"]

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[null,"Fecha inicial"]
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[null,2,"Cheque nominativo","Sí"]
[null,3,"Transferencia electrónica de fondos","Sí"]
[null,4,"Tarjeta de crédito","Sí"]
[null,5,"Monedero electrónico","Sí"]
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[null,8,"Vales de despensa","No"]
[null,12,"Dación en pago","No"]
[null,13,"Pago por subrogación","No"]
[null,14,"Pago por consignación","No"]
[null,15,"Condonación","No"]
[null,17,"Compensación","No"]
[null,23,"Novación","No"]
[null,24,"Confusión","No"]
[null,25,"Remisión de deuda","No"]
[null,26,"Prescripción o caducidad","No"]
[null,27,"A satisfacción del acreedor","No"]
[null,28,"Tarjeta de débito","Sí"]
[null,29,"Tarjeta de servicios","Sí"]
[null,30,"Aplicación de anticipos","No"]
[null,31,"Intermediario pagos","No"]
[null,99,"Por definir","Opcional"]
[null,null,null,"Total"]
[]
[]
[]
[]
[null,"Complemento de pago"]
[null,null,null,null,null,"Trasladados",null,"Retenciones"]
[null,"c_FormaPago","Descripción","Bancarizado","Base","IEPS","IVA","ISR","IVA","Total"]
[null,1,"Efectivo","No"]
[null,2,"Cheque nominativo","Sí"]
[null,3,"Transferencia electrónica de fondos","Sí"]
[null,4,"Tarjeta de crédito","Sí"]
[null,5,"Monedero electrónico","Sí"]
[null,6,"Dinero electrónico","Sí"]
[null,8,"Vales de despensa","No"]
[null,12,"Dación en pago","No"]
[null,13,"Pago por subrogación","No"]
[null,14,"Pago por consignación","No"]
[null,15,"Condonación","No"]
[null,17,"Compensación","No"]
[null,23,"Novación","No"]
[null,24,"Confusión","No"]
[null,25,"Remisión de deuda","No"]
[null,26,"Prescripción o caducidad","No"]
[null,27,"A satisfacción del acreedor","No"]
[null,28,"Tarjeta de débito","Sí"]
[null,29,"Tarjeta de servicios","Sí"]
[null,30,"Aplicación de anticipos","No"]
[null,31,"Intermediario pagos","No"]
[null,null,null,"Total"]

{"sheet":"GENERAL","index":10,"n_rows":27,"n_cols":3,"rows_kept":27,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[]
[]
[null,"Trámite","MENSAJES VIGILANCIA PROFUNDA"]
[null,"Asunto","Aclaración a comunicado con folio: XXX"]
[null,"Descripción","De conformidad con su comunicado con folio X les informo que las diferencias que nos informan respecto a los meses de ____ del ejercicio de _____ se deben a que por un error humano, no se cancelaron los siguientes CFDI de tipo ingreso: XXX, pero la determinación de los impuestos se realizaron de acuerdo a las disposiciones fiscales vigentes, y derivado de que el artículo 29-A cuarto párrafo del Código Fiscal vigente, no permite cancelar CFDI anteriores al ejercicio de 2024."]
[]
[null,"Trámite","MENSAJES VIGILANCIA PROFUNDA"]
[null,"Asunto","Aclaración a comunicado con folio: XXX"]
[null,"Descripción","La diferencia de los ingresos anuales amparados en los CFDI emitidos de tipo ingreso del ejercicio de 20xx y lo declarado en la declaración anual, se debe a que soy contribuyente del Impuesto Especial Sobre Producción y Servicios, y de conformidad con el artículo 19 fracción II de la Ley del impuesto en comento, no se puede desglosar el impuesto a todos los clientes, y este no es un ingreso acumulable."]
[]
[null,"Trámite","MENSAJES VIGILANCIA PROFUNDA"]
[null,"Asunto","Aclaración a comunicado con folio: XXX"]
[null,"Descripción","Respecto a la diferencia de ingresos de los meses de ___ del ejercicio de ____, estos se deben a que por un error humano se capturo en el campo de método de pago PUE en lugar de PPD, y en forma de pago 99, pero la determinación de los impuestos se realizaron de conformidad con las disposiciones fiscales vigentes  y derivado de que el artículo 29-A cuarto párrafo del Código Fiscal vigente, no permite cancelar CFDI anteriores al ejercicio de 2024."]
[]
[null,"Trámite","MENSAJES VIGILANCIA PROFUNDA"]
[null,"Asunto","Aclaración a comunicado con folio: XXX"]
[null,"Descripción","De acuerdo a su comunicado con folio X, les indico que las diferencias en retenciones que nos indican respecto al mes de X del ejercicio 20xx, se deben a que el emisor del CFDI con folio X, lo emitió de manera extemporánea un mes después del pago, pero las retenciones y entero de las mismas se realizaron de conformidad con las disposiciones fiscales vigentes en dicho ejercicio, "]
[]
[null,null,"Nota: En este caso se recomienda emitir la constancia de retenciones."]
[]
[]
[null,"Trámite","MENSAJES VIGILANCIA PROFUNDA"]
[null,"Asunto","Aclaración a comunicado con folio: XXX"]
[null,"Descripción","Respecto a la diferencia en retención de ISR de salarios, les informamos que por un error humano no se cancelo el CFDI con folio X, y derivado de que el artículo 29-A cuarto párrafo del Código Fiscal de la Federación Vigente no permite la cancelación de los CFDI, no se puede cancelar el folio antes mencionado, pero la retención se realizo de acuerdo a las disposiciones fiscales vigentes."]

{"sheet":"VENTAAF","index":11,"n_rows":49,"n_cols":6,"rows_kept":49,"cut":false,"hidden":true,"merged":[[46,1,46,2],[47,1,47,2],[48,1,48,2],[49,1,49,2],[4,1,4,9],[11,1,11,9],[14,4,14,5],[22,1,26,2],[33,1,33,5],[45,1,45,2]]}
[]
[]
[null,"Determinación de la ganancia o pérdida en venta de activo fijo"]
[]
[null,"Cuando el contribuyente enajene los bienes o cuando éstos dejen de ser útiles para obtener los ingresos, deducirá, en el ejercicio en que esto ocurra, la parte aún no deducida. Lo anterior no es aplicable a los casos señalados en los párrafos penúltimo y último de este artículo. En el caso en que los bienes dejen de ser útiles para obtener los ingresos, el contribuyente deberá mantener sin deducción un peso en sus registros y presentar aviso ante las autoridades fiscales.\nFundamento: Artículo 31 sexto párrafo LISR"]
[]
[null,"Determinación del saldo pendiente por deducir"]
[null,"Monto original de la inversión"]
[null,"(-) Depreciación acumulada a la fecha de venta"]
[null,"(=) Saldo pendiente por deducir",{"$f":"IFERROR(IF(C8>=C9,ROUND(C8-C9,2),0),\"\")","v":0},"①"]
[]
[null,"Los contribuyentes ajustarán la deducción determinada en los términos de los párrafos primero y sexto de este artículo, multiplicándola por el factor de actualización correspondiente al periodo comprendido desde el mes en el que se adquirió el bien y hasta el último mes de la primera mitad del periodo en el que el bien haya sido utilizado durante el ejercicio por el que se efectúe la deducción.\nFundamento: Artículo 31 séptimo párrafo LISR\n\nCuando sea impar el número de meses comprendidos en el periodo en el que el bien haya sido utilizado en el ejercicio, se considerará como último mes de la primera mitad de dicho periodo el mes inmediato anterior al que corresponda la mitad del periodo.\nFundamento: Artículo 31 octavo párrafo LISR"]
[]
[null,"Fecha de adquisición"]
[null,"Fecha de venta",null,null,"Último mes de la 1a. Mitad"]
[null,"Último mes de la 1a. mitad de utilización",{"$f":"IFERROR(IF(YEAR(C14)<YEAR(C15),PROPER(TEXT(DATE(YEAR(C15),DATEDIF(DATE(YEAR(C15),1,1),EOMONTH(C15,1),\"M\")/2,1),\"MMMM\")),PROPER(TEXT(DATE(YEAR(C14),MONTH(C15)-(ROUND(DATEDIF(C14,EOMONTH(C15,1),\"M\")-(DATEDIF(C14,EOMONTH(C15,1),\"M\")/2),0)),1),\"MMMM\"))),\"\")","v":""},null,"Adquirido en ejercicios anteriores","Adquirido en el ejercicio"]
[null,null,null,null,"Enero","Enero"]
[null,"Determinación del factor de actualización",null,null,"Febrero","Febrero"]
[null,{"$f":"\"INPC de \"&C16&\" \"&IF(C16=\"Diciembre\",YEAR(C15)-1,YEAR(C15))","v":"INPC de  1900"},{"$f":"IFERROR(INDEX(TINPC,MATCH(IF(C16=\"Diciembre\",YEAR(C15)-1,YEAR(C15)),INPCA,0),MATCH(C16,INPCM,0)),\"\")","v":""},null,"Marzo","Marzo"]
[null,{"$f":"\"(/) INPC de \"&TEXT(C14,\"mmmm\")&\" \"&YEAR(C14)","v":"(/) INPC de enero 1900"},{"$f":"IFERROR(INDEX(TINPC,MATCH(YEAR(C14),INPCA,0),MATCH(TEXT(C14,\"MMMM\"),INPCM,0)),\"\")","v":""},null,"Abril","Abril"]
[null,"(=) Factor de actualización",{"$f":"IFERROR(ROUND(C19/C20,4),\"\")","v":""},"②","Mayo","Mayo"]
[null,null,null,null,"Junio","Junio"]
[null,"Cuando de conformidad con las disposiciones fiscales se deban realizar operaciones aritméticas, con el fin de determinar factores o proporciones, las mismas deberán calcularse hasta el diezmilésimo.\nFundamento: Artículo 17-A último párrafo CFF",null,null,"Julio","Julio"]
[null,null,null,null,"Agosto","Agosto"]
[null,null,null,null,"Septiembre","Septiembre"]
[null,null,null,null,"Octubre","Octubre"]
[null,null,null,null,"Noviembre","Noviembre"]
[null,null,null,null,"Diciembre","Diciembre"]
[null,"Actualización del saldo pendiente por deducir"]
[null,"Saldo pendiente por deducir",{"$f":"C10","v":0},"①"]
[null,"(x) Factor de actualización",{"$f":"IFERROR(C21,\"\")","v":""},"②"]
[null,"(=) Saldo pendiente por deducir",{"$f":"IFERROR(ROUND(C30*C31,2),\"\")","v":""},"③"]
[]
[null,"Artículo 31 LISR.\nNoveno párrafo\nPara determinar la ganancia por la enajenación de bienes cuya inversión es parcialmente deducible en los términos de las fracciones II y III del artículo 36 de esta Ley, se considerará la diferencia entre el monto original de la inversión deducible disminuido por las deducciones efectuadas sobre dicho monto y el precio en que se enajenen los bienes.\n\nDécimo párrafo\nTratándose de bienes cuya inversión no es deducible en los términos de las fracciones II, III y IV del artículo 36 de esta Ley, se considerará como ganancia el precio obtenido por su enajenación."]
[]
[null,"Determinación de la ganancia o pérdida en venta de activo fijo"]
[]
[null,"Precio de venta"]
[null,"(-) Saldo pendiente por deducir actualizado",{"$f":"IFERROR(C32,\"\")","v":""},"③"]
[null,{"$f":"IF(C38>=C39,\"(=) Ganancia en venta de activo fijo\",\"(=) Pérdida en venta de activo fijo\")","v":"(=) Ganancia en venta de activo fijo"},{"$f":"IFERROR(IF(C38>=C39,C38-C39,C39-C38),\"\")","v":""}]
[]
[null,{"$f":"IF(C39>C38,\"Registro fiscal\",\"\")","v":""}]
[null,{"$f":"IF(C39>C38,\"Pérdida fiscal en venta de activo fijo\",\"\")","v":""},{"$f":"IF(C39>C38,C40,\"\")","v":""}]
[null,{"$f":"IF(C39>C38,\"Venta de activo fijo pérdida fiscal\",\"\")","v":""},null,{"$f":"IF(C39>C38,C40,\"\")","v":""}]
[]
[null,"Requisitos de las deducciones"]
[null,"Artículo 27 LISR. Las deducciones autorizadas en este Título deberán reunir los siguientes requisitos:\n\nIV.\tEstar debidamente registradas en contabilidad y que sean restadas una sola vez."]
[null,"Artículo 105 LISR. Las deducciones autorizadas en esta Sección, además de cumplir con los requisitos establecidos en otras disposiciones fiscales, deberán reunir los siguientes:\n\nÚltimo párrafo\nPara los efectos de esta sección, se estará a lo dispuesto en el artículo 27, fracciones III, IV, V, VI, X, XI, XIII, XIV, XVII, XVIII, XIX y XXI de esta Ley."]
[null,"Artículo 44 RLISR. Para efectos del artículo 27, fracción IV de la Ley, se entenderá que se cumple con el requisito de que las deducciones estén debidamente registradas en contabilidad inclusive cuando se lleven en cuentas de orden."]

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[]
[]
[]
[]
[]
[]
[]
[]
[null,"Descripción del activo a depreciar"]
[]
[null,"Fecha de adquisición"]
[null,"Fecha de inicio de la depreciación"]
[]
[null,"Costo de adquisición"]
[null,"(-) Valor residual"]
[null,"(=) Monto depreciable"]
[]
[null,"% de depreciación"]
[null,"Vida util estimada en años"]
[]
[]
[null,null,"Año","Mes","Monto depreciable","% de depreciación","Depreciación del periodo","Depreciación acumulada","Valor en libros"]

{"sheet":"DEPRECIACIONF","index":13,"n_rows":6,"n_cols":20,"rows_kept":6,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[null,"Año de cálculo",2024,null,"Meses del ejercicio",12,null,"Importe a considerar para el cálculo","Límite de la deducción"]
[]
[null,"Clave del activo","Fecha de adquisición","Fecha en que inicio la deducción (meses completos)","% de depreciación","Fecha en que termina la depreciación","Fecha de baja del activo","No. de factura de adquisición","Descripción del activo","Monto original de la inversión (MOI)","Límite de la deducción (en su caso)",{"$f":"\"Depreciación anumulada al 31/12/\"&C4-1","v":"Depreciación anumulada al 31/12/2023"},"Saldo pendiente por deducir","Importe de la depreciación anual","Meses completos de utilización","Depreciación del ejercicio","INPC del último mes de la 1/2 de utilización en el ejercicio","INPC de adquisición","Factor de actualización","Depreciación fiscal del ejercicio"]

{"sheet":"PERDIDAF","index":14,"n_rows":33,"n_cols":11,"rows_kept":33,"cut":false,"hidden":true,"merged":[[5,8,5,9],[21,8,21,9]]}
[]
[null,"Actualización de pérdidas fiscales"]
[]
[null,null,"Año en que se genero la pérdida"]
[null,null,"Importe de la pérdida"]
[null,null,null,null,null,null,null,null,"Amortización de pérdidas"]
[null,"No. de actualización","Año de actualización","Monto de la pérdida","INPC más reciente","INPC más antiguo","Factor de actualización","Pérdida fiscal actualizada","Año de amortización","Pérdida amortizada","Saldo pendiente"]
[null,{"$f":"IF(AND($D$4<>\"\",$D$5<>\"\"),\"1\",\"\")","v":""},{"$f":"IF(D4<>\"\",D4,\"\")","v":""},{"$f":"IFERROR(IF(D5<>\"\",D5,\"\"),\"\")","v":""},{"$f":"IFERROR(INDEX(TINPC,MATCH(D4,INPCA,0),MATCH(\"Diciembre\",INPCM,0)),\"\")","v":""},{"$f":"IFERROR(INDEX(TINPC,MATCH(D4,INPCA,0),MATCH(\"Julio\",INPCM,0)),\"\")","v":""},{"$f":"IFERROR(IF((E8/F8)<1,1,TRUNC(E8/F8,4)),\"\")","v":""},{"$f":"IFERROR(ROUND(D8*G8,0),\"\")","v":""},null,null,{"$f":"IFERROR(H8-J8,\"\")","v":""}]
[null,{"$f":"IFERROR(IF(B8<>\"\",B8+1,\"\"),\"\")","v":""},{"$f":"IFERROR(C8+1,\"\")","v":""},{"$f":"IFERROR(K8,\"\")","v":""},{"$f":"IFERROR(INDEX(TINPC,MATCH(C9,INPCA,0),MATCH(\"Junio\",INPCM,0)),\"\")","v":""},{"$f":"IFERROR(E8,\"\")","v":""},{"$f":"IFERROR(IF((E9/F9)<1,1,TRUNC(E9/F9,4)),\"\")","v":""},{"$f":"IFERROR(ROUND(D9*G9,0),\"\")","v":""},null,null,{"$f":"IFERROR(H9-J9,\"\")","v":""}]
[null,{"$f":"IFERROR(IF(B9<>\"\",B9+1,\"\"),\"\")","v":""},{"$f":"IFERROR(C9+1,\"\")","v":""},{"$f":"IFERROR(K9,\"\")","v":""},{"$f":"IFERROR(INDEX(TINPC,MATCH(C10,INPCA,0),MATCH(\"Junio\",INPCM,0)),\"\")","v":""},{"$f":"E9","v":""},"","",null,null,""]
[null,"","",{"$f":"IFERROR(K10,\"\")","v":""},{"$f":"IFERROR(INDEX(TINPC,MATCH(C11,INPCA,0),MATCH(\"Junio\",INPCM,0)),\"\")","v":""},{"$f":"E10","v":""},"","",null,null,""]
[null,"","","",{"$f":"IFERROR(INDEX(TINPC,MATCH(C12,INPCA,0),MATCH(\"Junio\",INPCM,0)),\"\")","v":""},"","","",null,null,""]
[null,"","","",{"$f":"IFERROR(INDEX(TINPC,MATCH(C13,INPCA,0),MATCH(\"Junio\",INPCM,0)),\"\")","v":""},"","","",null,null,""]
[null,"","","",{"$f":"IFERROR(INDEX(TINPC,MATCH(C14,INPCA,0),MATCH(\"Junio\",INPCM,0)),\"\")","v":""},"","","",null,null,""]
[null,"","","",{"$f":"IFERROR(INDEX(TINPC,MATCH(C15,INPCA,0),MATCH(\"Junio\",INPCM,0)),\"\")","v":""},"","","",null,null,""]
[null,"","","",{"$f":"IFERROR(INDEX(TINPC,MATCH(C16,INPCA,0),MATCH(\"Junio\",INPCM,0)),\"\")","v":""},"","","",null,null,""]
[null,"","","",{"$f":"IFERROR(INDEX(TINPC,MATCH(C17,INPCA,0),MATCH(\"Junio\",INPCM,0)),\"\")","v":""},"","","",null,null,""]
[]
[]
[null,null,"Año en que se genero la pérdida"]
[null,null,"Importe de la pérdida"]
[null,null,null,null,null,null,null,null,"Amortización de pérdidas"]
[null,"No. de actualización","Año de actualización","Monto de la pérdida","INPC más reciente","INPC más antiguo","Factor de actualización","Pérdida fiscal actualizada","Año de amortización","Pérdida amortizada","Saldo pendiente"]
[null,{"$f":"IF(AND($D$4<>\"\",$D$5<>\"\"),\"1\",\"\")","v":""},{"$f":"IF(D20<>\"\",D20,\"\")","v":""},{"$f":"IFERROR(IF(D21<>\"\",D21,\"\"),\"\")","v":""},{"$f":"IFERROR(INDEX(TINPC,MATCH(D20,INPCA,0),MATCH(\"Diciembre\",INPCM,0)),\"\")","v":""},{"$f":"IFERROR(INDEX(TINPC,MATCH(D20,INPCA,0),MATCH(\"Julio\",INPCM,0)),\"\")","v":""},{"$f":"IFERROR(IF((E24/F24)<1,1,TRUNC(E24/F24,4)),\"\")","v":""},{"$f":"IFERROR(ROUND(D24*G24,0),\"\")","v":""},null,null,{"$f":"IFERROR(H24-J24,\"\")","v":""}]
[null,{"$f":"IFERROR(IF(B24<>\"\",B24+1,\"\"),\"\")","v":""},{"$f":"IFERROR(C24+1,\"\")","v":""},{"$f":"IFERROR(K24,\"\")","v":""},{"$f":"IFERROR(INDEX(TINPC,MATCH(C25,INPCA,0),MATCH(\"Junio\",INPCM,0)),\"\")","v":""},{"$f":"IFERROR(E24,\"\")","v":""},"",{"$f":"IFERROR(ROUND(D25*G25,0),\"\")","v":""},null,null,{"$f":"IFERROR(H25-J25,\"\")","v":""}]
[null,{"$f":"IFERROR(IF(B25<>\"\",B25+1,\"\"),\"\")","v":""},{"$f":"IFERROR(C25+1,\"\")","v":""},{"$f":"IFERROR(K25,\"\")","v":""},"",{"$f":"E25","v":""},"","",null,null,""]
[null,"","",{"$f":"IFERROR(K26,\"\")","v":""},"",{"$f":"E26","v":""},"","",null,null,""]
[null,"","",{"$f":"IFERROR(K27,\"\")","v":""},"","","","",null,null,""]
[null,"","","","",{"$f":"E28","v":""},{"$f":"IFERROR(IF((E29/F29)<1,1,TRUNC(E29/F29,4)),\"\")","v":""},{"$f":"IFERROR(ROUND(D29*G29,0),\"\")","v":""},null,null,""]
[null,"","","","","",{"$f":"IFERROR(IF((E30/F30)<1,1,TRUNC(E30/F30,4)),\"\")","v":""},"",null,null,""]
[null,"","","","","","","",null,null,""]
[null,"","","","","","","",null,null,""]
[null,"","","","","","","",null,null,""]

{"sheet":"DISR","index":15,"n_rows":38,"n_cols":7,"rows_kept":38,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[]
[null,"Ejercicio",2024]
[]
[null,"¿Plataformas tecnólogicas es pago definitivo?"]
[]
[null,null,606,612,625,null,626]
[null,"Ingresos acumulables","Arrendamiento","Actividad empresarial y profesional","Plataformas tecnólogicas","Total de ingresos acumulables","Régimen Simplificado de Confianza"]
[null,"CFDI emitidos de tipo ingreso con método de pago PUE"]
[null,"(+) CFDI emitidos con complemento de pago"]
[null,"(+) Ganancia en venta de activo fijo"]
[null,"(+) Intereses"]
[null,"(+) Otros"]
[null,"(-) Aplicación de anticipos en el mismo CFDI de ingreso"]
[null,"(=) Total de ingresos acumulables"]
[]
[null,null,606,612,625,null,626]
[null,"Deducciones autorizadas","Arrendamiento","Actividad empresarial y profesional","Plataformas tecnólogicas","Total de ingresos acumulables","Régimen Simplificado de Confianza"]
[null,"CFDI emitidos de tipo ingreso con método de pago PUE"]
[null,"(+) CFDI emitidos con complemento de pago"]
[null,"(+) Pérdida en venta de activo fijo"]
[null,"(+) Depreciación fiscal"]
[null,"(+) Otras deducciones"]
[null,"(+) CFDI de tipo egreso emitidos con método de pago PUE"]
[null,"(-) No deducibles"]
[null,"(-) CFDI de tipo egreso recibidos"]
[null,"(=) Total de ingresos acumulables"]
[]
[null,{"$f":" IF(F17>=F29,\"(=) Utilidad fiscal\",\"(=) Pérdida fiscal\")","v":"(=) Utilidad fiscal"}]
[null,"(-) PTU pagada"]
[null,"(-) Pérdidas fiscales pendientes de aplicar"]
[null,{"$f":" IF(F17>=(F29+F32),\"(=) Utilidad fiscal\",\"(=) Pérdida fiscal\")","v":"(=) Utilidad fiscal"}]
[null,"ISR causado"]
[null,"(-) Retenciones de ISR"]
[null,"(-) Pagos provisionales pagados"]
[null,{"$f":" IF(F35>=(F36+F37),\"(=) ISR por pagar\",\"(=) ISR a favor\")","v":"(=) ISR por pagar"}]

{"sheet":"INPC","index":16,"n_rows":286,"n_cols":14,"rows_kept":286,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[]
[null,null,"Enero","Febrero","Marzo","Abril","Mayo","Junio","Julio","Agosto","Septiembre","Octubre","Noviembre","Diciembre"]
[null,2025,38.343000000000004,138.726,139.161,139.62,140.012,140.405,140.78,140.86699999999999,141.197,141.708]
[null,2024,133.55500000000001,133.68100000000001,134.065,134.33600000000001,134.08699999999999,134.59399999999999,136.00299999999999,136.01300000000001,136.08000000000001,136.828,137.42400000000001,137.94900000000001]
[null,2023,127.336,128.04599999999999,128.38900000000001,128.363,128.084,128.214,128.83199999999999,129.54499999999999,130.12,130.60900000000001,131.44499999999999,132.37299999999999]
[null,2022,118.002,118.98099999999999,120.15900000000001,120.809,121.02200000000001,122.044,122.94799999999999,123.803,124.571,125.276,125.997,126.47799999999999]
[null,2021,110.21,110.907,111.824,112.19,112.419,113.018,113.682,113.899,114.601,115.56100000000001,116.884,117.30800000000001]
[null,2020,106.447,106.889,106.83799999999999,105.755,106.16200000000001,106.74299999999999,107.444,107.867,108.114,108.774,108.85599999999999,109.271]
[null,2019,103.108,103.07899999999999,103.476,103.53100000000001,103.233,103.29900000000001,103.687,103.67,103.94199999999999,104.503,105.346,105.934]
[null,2018,98.794999699501005,99.171374481640001,99.492156980588007,99.154847046097004,98.994080173086999,99.376464931786998,99.909099104513999,100.492,100.917,101.44,102.303,103.02]
[null,2017,93.603882444858996,94.144780335356998,94.722489332292,94.838932628162993,94.725494320571997,94.963639641805003,95.322735741331002,95.793767654305995,96.093515235290994,96.698269126750006,97.695173988822006,98.272882985755999]
[null,2016,89.386381393112998,89.777781116653998,89.910000600998004,89.625277961416003,89.225614520102994,89.324027886291006,89.556914478034003,89.809333493598999,90.357743854798997,90.906154215998995,91.616833944348002,92.039034797764003]
[null,2015,87.110102770598999,87.275377126028999,87.630716990203993,87.403840375022995,86.967365827272999,87.113107758880005,87.240819760803006,87.424875292986002,87.752419015566005,88.203918504718004,88.685467876675006,89.046817717411002]
[null,2014,84.519051625699007,84.733157040687999,84.965292385360002,84.806779253561004,84.535579061242004,84.682072239918,84.914958831660996,85.219965142136004,85.596339924274005,86.069625578460005,86.763777871266001,87.188983712964003]
[null,2013,80.892782018150001,81.290942965322003,81.887433139010994,81.941522928061005,81.668820241600997,81.619237934972006,81.592193040447,81.824328385119003,82.132339683875003,82.522988160346003,83.292265160165996,83.770058296773001]
[null,2012,78.343049462107004,78.502313840976001,78.547388665184002,78.300979626179995,78.053819340104994,78.413666686699997,78.853897469800003,79.090540296892996,79.439118937436007,79.841036119959,80.383436504597995,80.568243283851004]
[null,2011,75.295991345633993,75.578460244005001,75.723450928540998,75.717440951979995,75.159264378868997,75.155508143518006,75.516106737184003,75.635555021334994,75.821113047658997,76.332712302421996,77.158332832501998,77.792385359696993]
[null,2010,72.552045976151007,72.971670511062001,73.489725492434005,73.255564640854004,72.793977652452,72.771183233271003,72.929190002590005,73.131749500306,73.515110186520999,73.968926350203006,74.561581248891997,74.930954450610002]
[null,2009,69.456149407474001,69.609493681960004,70.009950182560999,70.254990188749005,70.050358471107998,70.179354161469007,70.370516449595002,70.538884318540994,70.892715870817995,71.107190633106001,71.476045779843005,71.771855174205001]
[null,2008,65.350563680104003,65.544834298119,66.019890716036002,66.170126660633997,66.098635073205003,66.372168103369006,66.742059360067998,67.127492266209003,67.584934814760004,68.045485693200007,68.818941780386993,69.295552363249001]
[null,2007,63.016207934043997,63.192346627710997,63.329113142792998,63.291295129151997,62.982534360255002,63.058170387535,63.326004812904003,63.583996193627002,64.077702590875006,64.327405091895997,64.781221255576995,65.049055680945997]
[null,2006,60.603625885795999,60.696357727462001,60.772511809722999,60.861617266518998,60.590674511262002,60.642998064380002,60.809293713400997,61.119608647242003,61.736612130056002,62.006518775350997,62.331857303652001,62.692423570686003]
[null,2005,58.309160373300998,58.503430991316002,58.767120976834001,58.976415189308,58.828251464635997,58.771783471665998,59.001799883395002,59.072255360862002,59.309006487348,59.454579937113998,59.882493351727,60.250312388501001]
[null,2004,55.774317349450001,56.107944757452998,56.298070935616998,56.383031952562,56.241602942646999,56.331744509406001,56.479390179097003,56.828041181560003,57.297917049664001,57.694747165395,58.186899397696997,58.307088153376]
[null,2003,53.525440675315998,53.674122454969996,54.012930412785998,54.105144199469997,53.930559670748998,53.975112399147001,54.053338701333999,54.215489910502001,54.538238163896999,54.738207386707003,55.192541605370003,55.429810786837997]
[null,2002,50.900472009715998,50.867749849081001,51.127948444495999,51.407234972562001,51.511429231397997,51.762586176958997,51.911181353361997,52.108560301263999,52.421983564994001,52.653036086686001,53.078877281373998,53.309929803065003]
[null,2001,48.575476247933999,48.543328159565,48.850887781723998,49.097308632382997,49.209970463624998,49.326363767191999,49.198201964029998,49.489687547186001,49.950381149771999,50.176135367754,50.365148908872001,50.434898785092997]
[null,2000,44.930830116377997,45.329380314521998,45.580680782035003,45.840018271642002,46.011379073729003,46.283920241006001,46.464466209717997,46.719785188278003,47.061071604014998,47.385135825852998,47.790287862832997,48.307671180741004]
[null,1999,40.469770280539997,41.013642812363997,41.394683783067002,41.774576609237002,42.02587707675,42.302006204759003,42.581579771548,42.821255256237997,43.235018392756999,43.508851226518999,43.895776447019998,44.335516388565999]
[null,1998,34.003924110859998,34.599237843852997,35.004533397604,35.332042063402,35.613481363761998,36.034420411382001,36.381878110460001,36.731632103784001,37.327376387091,37.862268927258,38.532786225594002,39.472974324694]
[null,1997,29.498886028859999,29.994598091509001,30.367889073663001,30.695971811728999,30.976119445603,31.250956912307998,31.523211040861,31.803502196688001,32.199612588994,32.456940823078,32.820042010843999,33.279874507621003]
[null,1996,23.329753761294,23.874262028762001,24.399825880352999,25.093449617204001,25.550842302962,25.966901728547001,26.336030688063001,26.686071714930002,27.112751490396999,27.451167539621,27.867083448433998,28.759336453704002]
[null,1995,15.376990944299999,16.028707348708998,16.973617202949999,18.326133255310999,19.092090190992,19.698024268685,20.099588355293999,20.432981265710001,20.855642530130002,21.284762116614999,21.809608384348,22.520167271192001]
[null,1994,13.950374980567,14.022124062044,14.094224762979,14.163251304932,14.231682244252999,14.302894568965,14.366326769868,14.433286645443999,14.535936644548,14.612245304055,14.690360856448001,14.819204368158999]
[null,1993,12.977319763866999,13.083345310799,13.159593689429,13.235480403514,13.311137489729999,13.385797123244,13.450123440421001,13.522112194855,13.622260672231,13.677973025024,13.738302356338,13.843054897126001]
[null,1992,11.657778465389001,11.795900435066001,11.915947720289999,12.022171319641,12.101437891771999,12.183345192186,12.260272414519999,12.335592231401,12.442896524527001,12.532493537792,12.636620340687999,12.816553481441]
[null,1991,9.8838798948009998,10.056424721909,10.199839643789,10.306687551197999,10.407441671111,10.516647583476001,10.609584269261999,10.683422977312,10.789850374312,10.915342738584,11.186374096785,11.449679866825999]
[null,1990,7.7760373017279996,7.9521198537759998,8.0923099196599999,8.2154715493909993,8.3588376756719995,8.5429385894719996,8.6987348337260002,8.8469504416049993,8.9730613687050003,9.102059887647,9.3437231026759999,9.6382139538609994]
[null,1989,6.349023792963,6.4351835425089998,6.5049448988289997,6.6022244447040004,6.6930987691499997,6.7743846367099998,6.8421482176049997,6.9073327757470002,6.9733927950019998,7.0765250152229999,7.175855437159,7.4180295787319999]
[null,1988,4.7182459356499997,5.1117830400719999,5.3735474255859996,5.538940736801,5.6461086882159996,5.7612921365389997,5.857456543164,5.9113433427300004,5.9451390220790001,5.9904864830819999,6.0706543465480003,6.1973163857179996]
[null,1987,1.7044012927959999,1.8273863901109999,1.948152699385,2.1186064597269998,2.2783250588419999,2.443145732803,2.641021526516,2.8568715486410001,3.0450813948030002,3.2988446335320001,3.560511422667,4.0863924586009999]
[null,1986,0.83409223138499999,0.87117447743800003,0.91166671679400002,0.95926311145800003,1.0125700987090001,1.0775666443359999,1.131332892509,1.221531243274,1.2948116693730001,1.3688240294530001,1.4613043243420001,1.576734625864]
[null,1985,0.50271144651599997,0.52359622178499998,0.54388539960299997,0.56062106216600005,0.57390224086300001,0.58827559343199998,0.60876282367000001,0.63537685186600001,0.66075231421400005,0.685852223117,0.71749512498900003,0.76634013058899997]
[null,1984,0.31272771793199999,0.32923231761100002,0.34330428133399998,0.35815554998400001,0.370031685863,0.38342337604799998,0.39599270575599999,0.40724883861299999,0.419380437765,0.434033653997,0.44892941320899998,0.46799581549399999]
[null,1983,0.18035508617400001,0.190033959196,0.19923204611199999,0.211845861202,0.22103390303199999,0.22940388942199999,0.240746133379,0.25009060709100001,0.25778749500499998,0.26634117851099998,0.28198323736800002,0.29404738058000002]
[null,1982,8.5865535761999998E-2,8.9239653757999998E-2,9.2498950048999995E-2,9.7512043770000001E-2,0.10299300848700001,0.107954431404,0.11351720218399999,0.126255878884,0.132995499623,0.13989011723100001,0.14696269708699999,0.16265641638700001]
[null,1981,6.5615113636999997E-2,6.7226824128999996E-2,6.8664872229000001E-2,7.0213436998999998E-2,7.1275470431999999E-2,7.2271488120999997E-2,7.3544494264999996E-2,7.5060048571000001E-2,7.6456481315000005E-2,7.8152867892999994E-2,7.9656936920999996E-2,8.1801099141000005E-2]
[null,1980,5.1342222290000003E-2,5.2529117335E-2,5.3609811108999997E-2,5.4546982931999999E-2,5.5436799348999997E-2,5.6536148283E-2,5.8114848311E-2,5.9318963503999997E-2,5.9977717037999999E-2,6.0886183433999999E-2,6.1942481999000001E-2,6.3567107600999997E-2]
[null,1979,4.2237421534000001E-2,4.2844504263000002E-2,4.3425751590999997E-2,4.3814686550000002E-2,4.4388763996000002E-2,4.4881030200999997E-2,4.5424962027999997E-2,4.6112415807999997E-2,4.6677878000999998E-2,4.7493063416999999E-2,4.8104451184000002E-2,4.8955511907000003E-2]
[null,1978,3.5892480982999998E-2,3.6407712565E-2,3.6786597256000003E-2,3.7195627565999999E-2,3.7560162134E-2,3.8076828728000001E-2,3.8722661971000001E-2,3.9108726904000003E-2,3.9555067534000003E-2,4.0034418628000001E-2,4.0446313781999997E-2,4.0789323166000001E-2]
[null,1977,3.0026891524999998E-2,3.0689944915999998E-2,3.1225266668999999E-2,3.1697442701999999E-2,3.1975866170999998E-2,3.2367671153000002E-2,3.2733645913999999E-2,3.3405309378E-2,3.3998041984999998E-2,3.4257810293999998E-2,3.4632389947999997E-2,3.5111741042000003E-2]
[null,1976,2.3318846237999999E-2,2.3755141782E-2,2.3987639676999999E-2,2.4155556839E-2,2.4324909012E-2,2.4422500209000001E-2,2.4629167883E-2,2.4864535803E-2,2.5712731682000001E-2,2.7160830048999999E-2,2.8387910620000002E-2,2.9099759608E-2]
[null,1975,2.0815889497999999E-2,2.0930700843E-2,2.1062737517E-2,2.1240699762999998E-2,2.1524868462999999E-2,2.1890838042999999E-2,2.2065930264999999E-2,2.2256812803999999E-2,2.2418984735000001E-2,2.2533801260999999E-2,2.2691673336000001E-2,2.2876810644E-2]
[null,1974,1.7652744211999999E-2,1.8051724256000001E-2,1.8190941171000001E-2,1.8437789190000001E-2,1.8582746154000001E-2,1.8766448450000001E-2,1.9037696858000001E-2,1.9238624482000002E-2,1.9456772255000001E-2,1.9842832008000001E-2,2.0393944077000001E-2,2.0553251163999999E-2]
[null,1973,1.4245620933999999E-2,1.4363307483E-2,1.4489604107000001E-2,1.4719231978E-2,1.4875669039999999E-2,1.4997655447E-2,1.5382285367999999E-2,1.5629138567E-2,1.6000848195999999E-2,1.6206080857E-2,1.640557347E-2,1.7042791458000001E-2]
[null,1972,1.3361549746E-2,1.3403170284E-2,1.3476366272000001E-2,1.3561042358E-2,1.3588307592E-2,1.3688768814E-2,1.3740439618E-2,1.3830855754000001E-2,1.3894001475000001E-2,1.3904046562E-2,1.3994462698000001E-2,1.4041828465E-2]
[null,1971,1.2798957579E-2,1.2852058214E-2,1.2900853812999999E-2,1.2966874739E-2,1.2994145154000001E-2,1.3052985838000001E-2,1.3042940752E-2,1.3162057134E-2,1.3205112683E-2,1.3218032974E-2,1.3239558158999999E-2,1.3302709062E-2]
[null,1970,1.2197614896999999E-2,1.2196179885E-2,1.2232060373E-2,1.2247845508E-2,1.2273680909999999E-2,1.2348311911E-2,1.2408587608E-2,1.2465993280999999E-2,1.249613372E-2,1.2500438756E-2,1.2567894695E-2,1.2674095967000001E-2]
[null,1969,1.1594842385E-2,1.1636457742000001E-2,1.1647943020999999E-2,1.1679513290999999E-2,1.1679513290999999E-2,1.1721133829E-2,1.176562439E-2,1.1778544681E-2,1.1889050989E-2,1.2013912601E-2,1.2015347613000001E-2,1.2105763748999999E-2]
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[null,"Enero",1]
[null,"Febrero",2]
[null,"Marzo",3]
[null,"Abril",4]
[null,"Mayo",5]
[null,"Junio",6]
[null,"Julio",7]
[null,"Agosto",8]
[null,"Septiembre",9]
[null,"Octubre",10]
[null,"Noviembre",11]
[null,"Diciembre",12]
[]
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[null,1,"Enero"]
[null,2,"Febrero"]
[null,3,"Marzo"]
[null,4,"Abril"]
[null,5,"Mayo"]
[null,6,"Junio"]
[null,7,"Julio"]
[null,8,"Agosto"]
[null,9,"Septiembre"]
[null,10,"Octubre"]
[null,11,"Noviembre"]
[null,12,"Diciembre"]

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[null,"II.\tTarifa para el cálculo del impuesto correspondiente al ejercicio de 2025 a que se refieren los artículos 97 y 152 de la Ley del ISR, así como la regla 3.17.1.",null,null,null,null,"TABLA ANUAL RESICO"]
[null,"Límite inferior","Límite superior","Cuota fija","Por ciento para aplicarse sobre el excedente del límite inferior",null,"Monto de los ingresos amparados por comprobantes fiscales efectivamente cobrados, sin impuesto al valor agregado","Tasa aplicable"]
[null,"$","$","$","%",null,"(pesos anuales)",null,null,"Mínimo","Máximo","Tasa"]
[null,0.01,8952.49,0,1.92,null,"Hasta 300,000.00",0.01,null,0.01,300000,0.01]
[null,8952.5,75984.55,171.88,6.4,null,"Hasta 600,000.00",1.0999999999999999E-2,null,{"$f":"K9+0.01","v":300000.01},600000,1.0999999999999999E-2]
[null,75984.56,133536.07,4461.9399999999996,10.88,null,"Hasta 1,000,000.00",1.4999999999999999E-2,null,{"$f":"K10+0.01","v":600000.01},1000000,1.4999999999999999E-2]
[null,133536.07999999999,155229.79999999999,10723.55,16,null,"Hasta 2,500,000.00",0.02,null,1000000.01,2500000,0.02]
[null,155229.81,185852.57,14194.54,17.920000000000002,null,"Hasta 3,500,000.00",2.5000000000000001E-2,null,2500000.0099999998,3500000,2.5000000000000001E-2]
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[null,1503902.47,4511707.37,392294.17,34]
[null,4511707.38,"En adelante",1414947.85,35]

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[null,"Concepto","Fundamento"]
[null,"El costo de adquisición de un componente debe de comprender:\na) su precio de adquisición, incluidos los derechos, impuestos y gastos de importación e impuestos indirectos no recuperables; así como honorarioes profesionales, seguros, almacenaje y demás costos y gastos que recaigan sobre la adquisición, después de deducir cualquier descuento o rebaja del precio;\nb) todos los costos direcatamente atribuibles necesarios para la ubicación del componente en el lugar y en las condiciones necesarias para que pueda operar de la forma prevista por la administración; y\nc) la estimación inicial de los costos relacionados con una obligación asociada con el retiro del componente, cuando exista una obligación por parte de la entidad al adquirir el componente o como consecuencia de haber utilizado dicho componente durante un determinado periodo.","NIF C-6 PROPIEDAD, PLANTA Y EQUITPO.\nPárrafo 44.2.1.1"]
[null,"Son ejemplo s de costos direcatamente atribuibles señalados en el inciso b) del párrafo anterior, los siguiente:\na) costos de preparación del emplazamiento físico;\nb) costos iniciales de entrega y de manejo, fletes o transporte;\nc) costos de instalación y montaje;\nd) costos de comprobación de que el componente funciona adecuadamente, después de deducir los importes netos de la venta de cualesquiera partidas producidas durante el proceso de instalación y puesta a punto del activo para su uso (tales como muestras producidas en el periodo de prueba del equipo);\ne) costos de beneficios a los empleados (según se definen en la FINF D-3, Beneficios a los empleados) que procedan directamente de la construcción o adquisición del componente; o\nf) honorarios profesionales.","NIF C-6 PROPIEDAD, PLANTA Y EQUITPO.\nPárrafo 44.2.2.1"]
[null,"Los costos no incluidos en el párrafo 44.2.1.1 no deben formar parte del costo de adquisición de un compoenente. Ejemplos de costos que no deben formar paret del costo de adquisición de un compoenente son los siguiente:\na) dostos de apertura de una nueva instalación productiva;\nb) costos de introducción de un nuevo producto o servicio (incluyendo costos de actividades publicitarias y promocionales);\nc) costos de paertura del negocio en una nueva localización o dirigido a un nuevo segmento de clientes (incluyendo costos de entrenamiento o formación del personal); o\nd) costos de administración y otros costos indirectos generales.","NIF C-6 PROPIEDAD, PLANTA Y EQUITPO.\nPárrafo 44.4.1"]
[null,"El monto original de la inversión comprende, además del precio del bien, los impuestos efectivamente pagados con motivo de la adquisición o importación del mismo a excepción del impuesto al valor agregado, así como las erogaciones por concepto de derechos, cuotas compensatorias, preparación del emplazamiento físico, instalación, montaje, manejo, entrega, fletes, transportes, acarreos, seguros contra riesgos en la transportación, manejo, comisiones sobre compras y honorarios a agentes o agencias aduanales, así como los relativos a los servicios contratados para que la inversión funcione. Tratándose de las inversiones en automóviles el monto original de la inversión también incluye el monto de las inversiones en equipo de blindaje.","Artículo 31 segundo párrafo LISR"]

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["Catálogo de estados. "]
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[]
[]
["c_Estado","c_Pais","Nombre del estado","Fecha inicio de vigencia","Fecha fin de vigencia"]
["AGU","MEX","Aguascalientes","2022-01-01"]
["BCN","MEX","Baja California","2022-01-01"]
["BCS","MEX","Baja California Sur","2022-01-01"]
["CAM","MEX","Campeche","2022-01-01"]
["CHP","MEX","Chiapas","2022-01-01"]
["CHH","MEX","Chihuahua","2022-01-01"]
["COA","MEX","Coahuila","2022-01-01"]
["COL","MEX","Colima","2022-01-01"]
["CMX","MEX","Ciudad de México","2022-01-01"]
["DUR","MEX","Durango","2022-01-01"]
["GUA","MEX","Guanajuato","2022-01-01"]
["GRO","MEX","Guerrero","2022-01-01"]
["HID","MEX","Hidalgo","2022-01-01"]
["JAL","MEX","Jalisco","2022-01-01"]
["MEX","MEX","Estado de México","2022-01-01"]
["MIC","MEX","Michoacán","2022-01-01"]
["MOR","MEX","Morelos","2022-01-01"]
["NAY","MEX","Nayarit","2022-01-01"]
["NLE","MEX","Nuevo León","2022-01-01"]
["OAX","MEX","Oaxaca","2022-01-01"]
["PUE","MEX","Puebla","2022-01-01"]
["QUE","MEX","Querétaro","2022-01-01"]
["ROO","MEX","Quintana Roo","2022-01-01"]
["SLP","MEX","San Luis Potosí","2022-01-01"]
["SIN","MEX","Sinaloa","2022-01-01"]
["SON","MEX","Sonora","2022-01-01"]
["TAB","MEX","Tabasco","2022-01-01"]
["TAM","MEX","Tamaulipas","2022-01-01"]
["TLA","MEX","Tlaxcala","2022-01-01"]
["VER","MEX","Veracruz","2022-01-01"]
["YUC","MEX","Yucatán","2022-01-01"]
["ZAC","MEX","Zacatecas","2022-01-01"]
["AL","USA","Alabama","2022-01-01"]
["AK","USA","Alaska","2022-01-01"]
["AZ","USA","Arizona","2022-01-01"]
["AR","USA","Arkansas","2022-01-01"]
["CA","USA","California","2022-01-01"]
["NC","USA","Carolina del Norte","2022-01-01"]
["SC","USA","Carolina del Sur","2022-01-01"]
["CO","USA","Colorado","2022-01-01"]
["CT","USA","Connecticut","2022-01-01"]
["ND","USA","Dakota del Norte","2022-01-01"]
["SD","USA","Dakota del Sur","2022-01-01"]
["DE","USA","Delaware","2022-01-01"]
["FL","USA","Florida","2022-01-01"]
["GA","USA","Georgia","2022-01-01"]
["HI","USA","Hawái","2022-01-01"]
["ID","USA","Idaho","2022-01-01"]
["IL","USA","Illinois","2022-01-01"]
["IN","USA","Indiana","2022-01-01"]
["IA","USA","Iowa","2022-01-01"]
["KS","USA","Kansas","2022-01-01"]
["KY","USA","Kentucky","2022-01-01"]
["LA","USA","Luisiana","2022-01-01"]
["ME","USA","Maine","2022-01-01"]
["MD","USA","Maryland","2022-01-01"]
["MA","USA","Massachusetts","2022-01-01"]
["MI","USA","Míchigan","2022-01-01"]
["MN","USA","Minnesota","2022-01-01"]
["MS","USA","Misisipi","2022-01-01"]
["MO","USA","Misuri","2022-01-01"]
["MT","USA","Montana","2022-01-01"]
["NE","USA","Nebraska","2022-01-01"]
["NV","USA","Nevada","2022-01-01"]
["NJ","USA","Nueva Jersey","2022-01-01"]
["NY","USA","Nueva York","2022-01-01"]
["NH","USA","Nuevo Hampshire","2022-01-01"]
["NM","USA","Nuevo México","2022-01-01"]
["OH","USA","Ohio","2022-01-01"]
["OK","USA","Oklahoma","2022-01-01"]
["OR","USA","Oregón","2022-01-01"]
["PA","USA","Pensilvania","2022-01-01"]
["RI","USA","Rhode Island","2022-01-01"]
["TN","USA","Tennessee","2022-01-01"]
["TX","USA","Texas","2022-01-01"]
["UT","USA","Utah","2022-01-01"]
["VT","USA","Vermont","2022-01-01"]
["VA","USA","Virginia","2022-01-01"]
["WV","USA","Virginia Occidental","2022-01-01"]
["WA","USA","Washington","2022-01-01"]
["WI","USA","Wisconsin","2022-01-01"]
["WY","USA","Wyoming","2022-01-01"]
["ON","CAN","Ontario ","2022-01-01"]
["QC","CAN"," Quebec ","2022-01-01"]
["NS","CAN"," Nueva Escocia","2022-01-01"]
["NB","CAN","Nuevo Brunswick ","2022-01-01"]
["MB","CAN"," Manitoba","2022-01-01"]
["BC","CAN"," Columbia Británica","2022-01-01"]
["PE","CAN"," Isla del Príncipe Eduardo","2022-01-01"]
["SK","CAN"," Saskatchewan","2022-01-01"]
["AB","CAN"," Alberta","2022-01-01"]
["NL","CAN"," Terranova y Labrador","2022-01-01"]
["NT","CAN"," Territorios del Noroeste","2022-01-01"]
["YT","CAN"," Yukón","2022-01-01"]
["UN","CAN"," Nunavut","2022-01-01"]

{"sheet":"CATALOGO","index":20,"n_rows":229,"n_cols":11,"rows_kept":229,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[null,"c_RiesgoPuesto","Descripción","Fecha inicio de vigencia","Fecha fin de vigencia",null,null,"c_TipoPercepcion","Descripción","Fecha inicio de vigencia","Fecha fin de vigencia"]
[null,1,"Clase I","2017-01-01",null,null,null,1,"Sueldos, Salarios  Rayas y Jornales","2016-11-01"]
[null,2,"Clase II","2017-01-01",null,null,null,2,"Gratificación Anual (Aguinaldo)","2016-11-01"]
[null,3,"Clase III","2017-01-01",null,null,null,3,"Participación de los Trabajadores en las Utilidades PTU","2016-11-01"]
[null,4,"Clase IV","2017-01-01",null,null,null,4,"Reembolso de Gastos Médicos Dentales y Hospitalarios","2016-11-01"]
[null,5,"Clase V","2017-01-01",null,null,null,5,"Fondo de Ahorro","2016-11-01"]
[null,99,"No aplica","2017-08-13",null,null,null,6,"Caja de ahorro","2016-11-01"]
[null,null,null,null,null,null,null,9,"Contribuciones a Cargo del Trabajador Pagadas por el Patrón","2016-11-01"]
[null,null,null,null,null,null,null,10,"Premios por puntualidad","2016-11-01"]
[null,"c_TipoRegimen","Descripción","Fecha inicio de vigencia","Fecha fin de vigencia",null,null,11,"Prima de Seguro de vida","2016-11-01"]
[null,2,"Sueldos (Incluye ingresos señalados en la fracción I del artículo 94 de LISR)","2017-01-01",null,null,null,12,"Seguro de Gastos Médicos Mayores","2016-11-01"]
[null,3,"Jubilados","2017-01-01",null,null,null,13,"Cuotas Sindicales Pagadas por el Patrón","2016-11-01"]
[null,4,"Pensionados","2017-01-01",null,null,null,14,"Subsidios por incapacidad","2016-11-01"]
[null,5,"Asimilados Miembros Sociedades Cooperativas Produccion","2017-01-01",null,null,null,15,"Becas para trabajadores y/o hijos","2016-11-01"]
[null,6,"Asimilados Integrantes Sociedades Asociaciones Civiles","2017-01-01",null,null,null,19,"Horas extra","2016-11-01"]
[null,7,"Asimilados Miembros consejos","2017-01-01",null,null,null,20,"Prima dominical","2016-11-01"]
[null,8,"Asimilados comisionistas","2017-01-01",null,null,null,21,"Prima vacacional","2016-11-01"]
[null,9,"Asimilados Honorarios","2017-01-01",null,null,null,22,"Prima por antigüedad","2016-11-01"]
[null,10,"Asimilados acciones","2017-01-01",null,null,null,23,"Pagos por separación","2016-11-01"]
[null,11,"Asimilados otros","2017-01-01",null,null,null,24,"Seguro de retiro","2016-11-01"]
[null,12,"Jubilados o Pensionados","2017-03-27",null,null,null,25,"Indemnizaciones","2016-11-01"]
[null,13,"Indemnización o Separación","2018-10-15",null,null,null,26,"Reembolso por funeral","2016-11-01"]
[null,99,"Otro Regimen","2017-01-01",null,null,null,27,"Cuotas de seguridad social pagadas por el patrón","2016-11-01"]
[null,null,null,null,null,null,null,28,"Comisiones","2016-11-01"]
[null,null,null,null,null,null,null,29,"Vales de despensa","2016-11-01"]
[null,"c_TipoContrato","Descripción",null,null,null,null,30,"Vales de restaurante","2016-11-01"]
[null,1,"Contrato de trabajo por tiempo indeterminado",null,null,null,null,31,"Vales de gasolina","2016-11-01"]
[null,2,"Contrato de trabajo para obra determinada",null,null,null,null,32,"Vales de ropa","2016-11-01"]
[null,3,"Contrato de trabajo por tiempo determinado",null,null,null,null,33,"Ayuda para renta","2016-11-01"]
[null,4,"Contrato de trabajo por temporada",null,null,null,null,34,"Ayuda para artículos escolares","2016-11-01"]
[null,5,"Contrato de trabajo sujeto a prueba",null,null,null,null,35,"Ayuda para anteojos","2016-11-01"]
[null,6,"Contrato de trabajo con capacitación inicial",null,null,null,null,36,"Ayuda para transporte","2016-11-01"]
[null,7,"Modalidad de contratación por pago de hora laborada",null,null,null,null,37,"Ayuda para gastos de funeral","2016-11-01"]
[null,8,"Modalidad de trabajo por comisión laboral",null,null,null,null,38,"Otros ingresos por salarios","2016-11-01"]
[null,9,"Modalidades de contratación donde no existe relación de trabajo",null,null,null,null,39,"Jubilaciones, pensiones o haberes de retiro","2016-11-01"]
[null,10,"Jubilación, pensión, retiro.",null,null,null,null,44,"Jubilaciones, pensiones o haberes de retiro en parcialidades","2016-11-01"]
[null,99,"Otro contrato",null,null,null,null,45,"Ingresos en acciones o títulos valor que representan bienes","2016-11-01"]
[null,null,null,null,null,null,null," 046","Ingresos asimilados a salarios","2016-11-01"]
[null,null,null,null,null,null,null," 047","Alimentación","2016-11-01"]
[null,"c_PeriodicidadPago","Descripción","Fecha inicio de vigencia","Fecha fin de vigencia",null,null,48,"Habitación","2016-11-01"]
[null,1,"Diario","2016-11-01",null,null,null,49,"Premios por asistencia","2016-11-01"]
[null,2,"Semanal","2016-11-01",null,null,null,50,"Viáticos","2017-01-06"]
[null,3,"Catorcenal","2016-11-01",null,null,null,51,"Pagos por gratificaciones, primas, compensaciones, recompensas u otros a extrabajadores derivados de jubilación en parcialidades","2018-10-15"]
[null,4,"Quincenal","2016-11-01",null,null,null,52,"Pagos que se realicen a extrabajadores que obtengan una jubilación en parcialidades derivados de la ejecución de resoluciones judicial o de un laudo","2018-10-15"]
[null,5,"Mensual","2016-11-01",null,null,null,53,"Pagos que se realicen a extrabajadores que obtengan una jubilación en una sola exhibición derivados de la ejecución de resoluciones judicial o de un laudo","2018-10-15"]
[null,6,"Bimestral","2016-11-01"]
[null,7,"Unidad obra","2016-11-01"]
[null,8,"Comisión","2016-11-01",null,null,null," c_TipoOtroPago","Descripción","Fecha inicio de vigencia","Fecha fin de vigencia"]
[null,9,"Precio alzado","2016-11-01",null,null,null,1,"Reintegro de ISR pagado en exceso (siempre que no haya sido enterado al SAT).","2017-01-01"]
[null,10,"Decenal","2017-01-19",null,null,null,2,"Subsidio para el empleo (efectivamente entregado al trabajador).","2017-01-01"]
[null,99,"Otra Periodicidad","2016-11-01",null,null,null,3,"Viáticos (entregados al trabajador).","2017-01-01"]
[null,null,null,null,null,null,null,4,"Aplicación de saldo a favor por compensación anual.","2017-01-01"]
[null,null,null,null,null,null,null,5,"Reintegro de ISR retenido en exceso de ejercicio anterior (siempre que no haya sido enterado al SAT).","2017-12-05"]
[null,"c_TipoIncapacidad","Descripción",null,null,null,null,999,"Pagos distintos a los listados y que no deben considerarse como ingreso por sueldos, salarios o ingresos asimilados.","2017-01-01"]
[null,1,"Riesgo de trabajo."]
[null,2,"Enfermedad en general."]
[null,3,"Maternidad.",null,null,null,null,"c_TipoDeduccion","Descripción","Fecha inicio de vigencia","Fecha fin de vigencia"]
[null,null,null,null,null,null,null,1,"Seguridad social","2016-11-01"]
[null,null,null,null,null,null,null,2,"ISR","2016-11-01"]
[null,"c_TipoJornada","Descripción",null,null,null,null,3,"Aportaciones a retiro, cesantía en edad avanzada y vejez.","2016-11-01"]
[null,1,"Diurna",null,null,null,null,4,"Otros","2016-11-01"]
[null,2,"Nocturna",null,null,null,null,5,"Aportaciones a Fondo de vivienda","2016-11-01"]
[null,3,"Mixta",null,null,null,null,6,"Descuento por incapacidad","2016-11-01"]
[null,4,"Por hora",null,null,null,null,7,"Pensión alimenticia","2016-11-01"]
[null,5,"Reducida",null,null,null,null,8,"Renta","2016-11-01"]
[null,6,"Continuada",null,null,null,null,9,"Préstamos provenientes del Fondo Nacional de la Vivienda para los Trabajadores","2016-11-01"]
[null,7,"Partida",null,null,null,null,10,"Pago por crédito de vivienda","2016-11-01"]
[null,8,"Por turnos",null,null,null,null,11,"Pago de abonos INFONACOT","2016-11-01"]
[null,99,"Otra Jornada",null,null,null,null,12,"Anticipo de salarios","2016-11-01"]
[null,null,null,null,null,null,null,13,"Pagos hechos con exceso al trabajador","2016-11-01"]
[null,null,null,null,null,null,null,14,"Errores","2016-11-01"]
[null,"c_Estado","c_Pais","Nombre del estado",null,null,null,15,"Pérdidas","2016-11-01"]
[null,"AGU","MEX","Aguascalientes",null,null,null,16,"Averías","2016-11-01"]
[null,"BCN","MEX","Baja California",null,null,null,17,"Adquisición de artículos producidos por la empresa o establecimiento","2016-11-01"]
[null,"BCS","MEX","Baja California Sur",null,null,null,18,"Cuotas para la constitución y fomento de sociedades cooperativas y de cajas de ahorro","2016-11-01"]
[null,"CAM","MEX","Campeche",null,null,null,19,"Cuotas sindicales","2016-11-01"]
[null,"CHP","MEX","Chiapas",null,null,null,20,"Ausencia (Ausentismo)","2016-11-01"]
[null,"CHH","MEX","Chihuahua",null,null,null,21,"Cuotas obrero patronales","2016-11-01"]
[null,"COA","MEX","Coahuila",null,null,null,22,"Impuestos Locales","2016-11-01"]
[null,"COL","MEX","Colima",null,null,null,23,"Aportaciones voluntarias","2016-11-01"]
[null,"DIF","MEX","Ciudad de México",null,null,null,24,"Ajuste en Gratificación Anual (Aguinaldo) Exento","2017-01-06"]
[null,"DUR","MEX","Durango",null,null,null,25,"Ajuste en Gratificación Anual (Aguinaldo) Gravado","2017-01-06"]
[null,"GUA","MEX","Guanajuato",null,null,null,26,"Ajuste en Participación de los Trabajadores en las Utilidades PTU Exento","2017-01-06"]
[null,"GRO","MEX","Guerrero",null,null,null,27,"Ajuste en Participación de los Trabajadores en las Utilidades PTU Gravado","2017-01-06"]
[null,"HID","MEX","Hidalgo",null,null,null,28,"Ajuste en Reembolso de Gastos Médicos Dentales y Hospitalarios Exento","2017-01-06"]
[null,"JAL","MEX","Jalisco",null,null,null,29,"Ajuste en Fondo de ahorro Exento","2017-01-06"]
[null,"MEX","MEX","Estado de México",null,null,null,30,"Ajuste en Caja de ahorro Exento","2017-01-06"]
[null,"MIC","MEX","Michoacán",null,null,null,31,"Ajuste en Contribuciones a Cargo del Trabajador Pagadas por el Patrón Exento","2017-01-06"]
[null,"MOR","MEX","Morelos",null,null,null,32,"Ajuste en Premios por puntualidad Gravado","2017-01-06"]
[null,"NAY","MEX","Nayarit",null,null,null,33,"Ajuste en Prima de Seguro de vida Exento","2017-01-06"]
[null,"NLE","MEX","Nuevo León",null,null,null,34,"Ajuste en Seguro de Gastos Médicos Mayores Exento","2017-01-06"]
[null,"OAX","MEX","Oaxaca",null,null,null,35,"Ajuste en Cuotas Sindicales Pagadas por el Patrón Exento","2017-01-06"]
[null,"PUE","MEX","Puebla",null,null,null,36,"Ajuste en Subsidios por incapacidad Exento","2017-01-06"]
[null,"QUE","MEX","Querétaro",null,null,null,37,"Ajuste en Becas para trabajadores y/o hijos Exento","2017-01-06"]
[null,"ROO","MEX","Quintana Roo",null,null,null,38,"Ajuste en Horas extra Exento","2017-01-06"]
[null,"SLP","MEX","San Luis Potosí",null,null,null,39,"Ajuste en Horas extra Gravado","2017-01-06"]
[null,"SIN","MEX","Sinaloa",null,null,null,40,"Ajuste en Prima dominical Exento","2017-01-06"]
[null,"SON","MEX","Sonora",null,null,null,41,"Ajuste en Prima dominical Gravado","2017-01-06"]
[null,"TAB","MEX","Tabasco",null,null,null,42,"Ajuste en Prima vacacional Exento","2017-01-06"]
[null,"TAM","MEX","Tamaulipas",null,null,null,43,"Ajuste en Prima vacacional Gravado","2017-01-06"]
[null,"TLA","MEX","Tlaxcala",null,null,null,44,"Ajuste en Prima por antigüedad Exento","2017-01-06"]
[null,"VER","MEX","Veracruz",null,null,null,45,"Ajuste en Prima por antigüedad Gravado","2017-01-06"]
[null,"YUC","MEX","Yucatán",null,null,null,46,"Ajuste en Pagos por separación Exento","2017-01-06"]
[null,"ZAC","MEX","Zacatecas",null,null,null,47,"Ajuste en Pagos por separación Gravado","2017-01-06"]
[null,"AL","USA","Alabama",null,null,null,48,"Ajuste en Seguro de retiro Exento","2017-01-06"]
[null,"AK","USA","Alaska",null,null,null,49,"Ajuste en Indemnizaciones Exento","2017-01-06"]
[null,"AZ","USA","Arizona",null,null,null,50,"Ajuste en Indemnizaciones Gravado","2017-01-06"]
[null,"AR","USA","Arkansas",null,null,null,51,"Ajuste en Reembolso por funeral Exento","2017-01-06"]
[null,"CA","USA","California",null,null,null,52,"Ajuste en Cuotas de seguridad social pagadas por el patrón Exento","2017-01-06"]
[null,"NC","USA","Carolina del Norte",null,null,null,53,"Ajuste en Comisiones Gravado","2017-01-06"]
[null,"SC","USA","Carolina del Sur",null,null,null,54,"Ajuste en Vales de despensa Exento","2017-01-06"]
[null,"CO","USA","Colorado",null,null,null,55,"Ajuste en Vales de restaurante Exento","2017-01-06"]
[null,"CT","USA","Connecticut",null,null,null,56,"Ajuste en Vales de gasolina Exento","2017-01-06"]
[null,"ND","USA","Dakota del Norte",null,null,null,57,"Ajuste en Vales de ropa Exento","2017-01-06"]
[null,"SD","USA","Dakota del Sur",null,null,null,58,"Ajuste en Ayuda para renta Exento","2017-01-06"]
[null,"DE","USA","Delaware",null,null,null,59,"Ajuste en Ayuda para artículos escolares Exento","2017-01-06"]
[null,"FL","USA","Florida",null,null,null,60,"Ajuste en Ayuda para anteojos Exento","2017-01-06"]
[null,"GA","USA","Georgia",null,null,null,61,"Ajuste en Ayuda para transporte Exento","2017-01-06"]
[null,"HI","USA","Hawái",null,null,null,62,"Ajuste en Ayuda para gastos de funeral Exento","2017-01-06"]
[null,"ID","USA","Idaho",null,null,null,63,"Ajuste en Otros ingresos por salarios Exento","2017-01-06"]
[null,"IL","USA","Illinois",null,null,null,64,"Ajuste en Otros ingresos por salarios Gravado","2017-01-06"]
[null,"IN","USA","Indiana",null,null,null,65,"Ajuste en Jubilaciones, pensiones o haberes de retiro en una sola exhibición Exento ","2018-10-15"]
[null,"IA","USA","Iowa",null,null,null,66,"Ajuste en Jubilaciones, pensiones o haberes de retiro en una sola exhibición Gravado","2018-10-15"]
[null,"KS","USA","Kansas",null,null,null,67,"Ajuste en Pagos por separación Acumulable","2017-01-06"]
[null,"KY","USA","Kentucky",null,null,null,68,"Ajuste en Pagos por separación No acumulable","2017-01-06"]
[null,"LA","USA","Luisiana",null,null,null,69,"Ajuste en Jubilaciones, pensiones o haberes de retiro en parcialidades Exento","2018-10-15"]
[null,"ME","USA","Maine",null,null,null,70,"Ajuste en Jubilaciones, pensiones o haberes de retiro en parcialidades Gravado","2018-10-15"]
[null,"MD","USA","Maryland",null,null,null,71,"Ajuste en Subsidio para el empleo (efectivamente entregado al trabajador)","2017-01-06"]
[null,"MA","USA","Massachusetts",null,null,null,72,"Ajuste en Ingresos en acciones o títulos valor que representan bienes Exento","2017-01-06","2018-10-14"]
[null,"MI","USA","Míchigan",null,null,null,73,"Ajuste en Ingresos en acciones o títulos valor que representan bienes Gravado","2017-01-06"]
[null,"MN","USA","Minnesota",null,null,null,74,"Ajuste en Alimentación Exento","2017-01-06"]
[null,"MS","USA","Misisipi",null,null,null,75,"Ajuste en Alimentación Gravado","2017-01-06"]
[null,"MO","USA","Misuri",null,null,null,76,"Ajuste en Habitación Exento","2017-01-06"]
[null,"MT","USA","Montana",null,null,null,77,"Ajuste en Habitación Gravado","2017-01-06"]
[null,"NE","USA","Nebraska",null,null,null,78,"Ajuste en Premios por asistencia","2017-01-06"]
[null,"NV","USA","Nevada",null,null,null,79,"Ajuste en Pagos distintos a los listados y que no deben considerarse como ingreso por sueldos, salarios o ingresos asimilados.","2017-01-06"]
[null,"NJ","USA","Nueva Jersey",null,null,null,80,"Ajuste en Viáticos gravados","2017-01-06"]
[null,"NY","USA","Nueva York",null,null,null,81,"Ajuste en Viáticos (entregados al trabajador)","2017-01-06"]
[null,"NH","USA","Nuevo Hampshire",null,null,null,"082","Ajuste en Fondo de ahorro Gravado","2017-01-06"]
[null,"NM","USA","Nuevo México",null,null,null,"083","Ajuste en Caja de ahorro Gravado","2017-01-06"]
[null,"OH","USA","Ohio",null,null,null,"084","Ajuste en Prima de Seguro de vida Gravado","2017-01-06"]
[null,"OK","USA","Oklahoma",null,null,null,"085","Ajuste en Seguro de Gastos Médicos Mayores Gravado","2017-01-06"]
[null,"OR","USA","Oregón",null,null,null,"086","Ajuste en Subsidios por incapacidad Gravado","2017-01-06"]
[null,"PA","USA","Pensilvania",null,null,null,"087","Ajuste en Becas para trabajadores y/o hijos Gravado","2017-01-06"]
[null,"RI","USA","Rhode Island",null,null,null,"088","Ajuste en Seguro de retiro Gravado","2017-01-06"]
[null,"TN","USA","Tennessee",null,null,null,"089","Ajuste en Vales de despensa Gravado","2017-01-06"]
[null,"TX","USA","Texas",null,null,null,"090","Ajuste en Vales de restaurante Gravado","2017-01-06"]
[null,"UT","USA","Utah",null,null,null,"091","Ajuste en Vales de gasolina Gravado","2017-01-06"]
[null,"VT","USA","Vermont",null,null,null,"092","Ajuste en Vales de ropa Gravado","2017-01-06"]
[null,"VA","USA","Virginia",null,null,null,"093","Ajuste en Ayuda para renta Gravado","2017-01-06"]
[null,"WV","USA","Virginia Occidental",null,null,null,"094","Ajuste en Ayuda para artículos escolares Gravado","2017-01-06"]
[null,"WA","USA","Washington",null,null,null,"095","Ajuste en Ayuda para anteojos Gravado","2017-01-06"]
[null,"WI","USA","Wisconsin",null,null,null,"096","Ajuste en Ayuda para transporte Gravado","2017-01-06"]
[null,"WY","USA","Wyoming",null,null,null,"097","Ajuste en Ayuda para gastos de funeral Gravado","2017-01-06"]
[null,"ON","CAN","Ontario ",null,null,null,"098","Ajuste a ingresos asimilados a salarios gravados","2017-01-06"]
[null,"QC","CAN"," Quebec ",null,null,null,"099","Ajuste a ingresos por sueldos y salarios gravados","2017-01-06"]
[null,"NS","CAN"," Nueva Escocia",null,null,null,100,"Ajuste en Viáticos exentos","2017-01-06"]
[null,"NB","CAN","Nuevo Brunswick ",null,null,null,101,"ISR Retenido de ejercicio anterior","2017-12-05"]
[null,"MB","CAN"," Manitoba",null,null,null,102,"Ajuste a pagos por gratificaciones, primas, compensaciones, recompensas u otros a extrabajadores derivados de jubilación en parcialidades, gravados","2018-10-15"]
[null,"BC","CAN"," Columbia Británica",null,null,null,103,"Ajuste a pagos que se realicen a extrabajadores que obtengan una jubilación en parcialidades derivados de la ejecución de una resolución judicial o de un laudo gravados","2018-10-15"]
[null,"PE","CAN"," Isla del Príncipe Eduardo",null,null,null,104,"Ajuste a pagos que se realicen a extrabajadores que obtengan una jubilación en parcialidades derivados de la ejecución de una resolución judicial o de un laudo exentos","2018-10-15"]
[null,"SK","CAN"," Saskatchewan",null,null,null,105,"Ajuste a pagos que se realicen a extrabajadores que obtengan una jubilación en una sola exhibición derivados de la ejecución de una resolución judicial o de un laudo gravados","2018-10-15"]
[null,"AB","CAN"," Alberta",null,null,null,106,"Ajuste a pagos que se realicen a extrabajadores que obtengan una jubilación en una sola exhibición derivados de la ejecución de una resolución judicial o de un laudo exentos","2018-10-15"]
[null,"NL","CAN"," Terranova y Labrador"]
[null,"NT","CAN"," Territorios del Noroeste"]
[null,"YT","CAN"," Yukón"]
[null,"UN","CAN"," Nunavut"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"c_TipoPercepcion","Descripción","Gravado","Exento","Régimen","Régimen consula","c_TipoRegimen","Descripción"]
[null,1,"Sueldos, Salarios  Rayas y Jornales","a","r",2,{"$f":"F186-B186","v":1},2,"Sueldos (Incluye ingresos señalados en la fracción I del artículo 94 de LISR)",2]
[null,2,"Gratificación Anual (Aguinaldo)","a","a",2,{"$f":"F187-B187","v":0},3,"Jubilados",3412]
[null,3,"Participación de los Trabajadores en las Utilidades PTU","a","a",2,-1,4,"Pensionados",3412]
[null,4,"Reembolso de Gastos Médicos Dentales y Hospitalarios","a","a",2,-2,5,"Asimilados Miembros Sociedades Cooperativas Produccion",567891011]
[null,5,"Fondo de Ahorro","a","a",2,-3,6,"Asimilados Integrantes Sociedades Asociaciones Civiles",567891011]
[null,6,"Caja de ahorro","a","a",2,-4,7,"Asimilados Miembros consejos",567891011]
[null,9,"Contribuciones a Cargo del Trabajador Pagadas por el Patrón","a","r",2,-7,8,"Asimilados comisionistas",567891011]
[null,10,"Premios por puntualidad","a","r",2,-8,9,"Asimilados Honorarios",567891011]
[null,11,"Prima de Seguro de vida","a","a",2,-9,10,"Asimilados acciones",567891011]
[null,12,"Seguro de Gastos Médicos Mayores","a","a",2,-10,11,"Asimilados otros",567891011]
[null,13,"Cuotas Sindicales Pagadas por el Patrón","a","a",2,-11,12,"Jubilados o Pensionados",3412]
[null,14,"Subsidios por incapacidad","a","a",2,-12,13,"Indemnización o Separación",13]
[null,15,"Becas para trabajadores y/o hijos","a","a",2,-13,99,"Otro Regimen",99]
[null,19,"Horas extra","a","a",2,-17]
[null,20,"Prima dominical","a","a",2,-18]
[null,21,"Prima vacacional","a","a",2,-19]
[null,24,"Seguro de retiro","a","a",2,-22]
[null,26,"Reembolso por funeral","a","a",2,-24]
[null,27,"Cuotas de seguridad social pagadas por el patrón","r","a",2,-25]
[null,28,"Comisiones","a","r",2,-26]
[null,29,"Vales de despensa","a","a",2,-27]
[null,30,"Vales de restaurante","a","a",2,-28]
[null,31,"Vales de gasolina","a","a",2,-29]
[null,32,"Vales de ropa","a","a",2,-30]
[null,33,"Ayuda para renta","a","a",2,-31]
[null,34,"Ayuda para artículos escolares","a","a",2,-32]
[null,35,"Ayuda para anteojos","a","a",2,-33]
[null,36,"Ayuda para transporte","a","a",2,-34]
[null,37,"Ayuda para gastos de funeral","a","a",2,-35]
[null,38,"Otros ingresos por salarios","a","a",2,-36]
[null,47,"Alimentación diferentes a los establecidos en el Art 94 último párrafo LISR","a","a",2,-45]
[null,48,"Habitación","a","a",2,-46]
[null,49,"Premios por asistencia","a","r",2,-47]
[null,50,"Viáticos","a","a",2,-48]
[null,39,"Jubilaciones, pensiones o haberes de retiro","a","a",3412,3373]
[null,44,"Jubilaciones, pensiones o haberes de retiro en parcialidades","a","a",3412,3368]
[null,51,"Pagos por gratificaciones, primas, compensaciones, recompensas u otros a extrabajadores derivados de jubilación en parcialidades","a","r",3412,3361]
[null,52,"Pagos que se realicen a extrabajadores que obtengan una jubilación en parcialidades derivados de la ejecución de resoluciones judicial o de un laudo","a","a",3412,3360]
[null,53,"Pagos que se realicen a extrabajadores que obtengan una jubilación en una sola exhibición derivados de la ejecución de resoluciones judicial o de un laudo","a","a",3412,3359]
[null,22,"Prima por antigüedad","a","a",13,-9]
[null,23,"Pagos por separación","a","a",13,-10]
[null,25,"Indemnizaciones","a","a",13,-12]
[null,45,"Ingresos en acciones o títulos valor que representan bienes","a","r",567891011,567890966]
[null,46,"Ingresos asimilados a salarios","a","r",567891011,567890965]