Pagos provisionales de ISR en Régimen de Arrendamiento parte 2

El Conta Tadeo
7 Oct 202014:55

Summary

TLDRThis video tutorial provides a comprehensive guide on calculating provisional tax payments for rental income using Excel. The speaker details the process of determining total monthly income, allowable deductions, and the taxable base for accurate tax calculations. Viewers learn how to apply the appropriate tax rates and account for retained taxes, with practical examples for both monthly and quarterly payments. The session concludes with a quiz, reinforcing key tax concepts and laws related to rental income, ensuring viewers grasp the essential elements of tax compliance.

Takeaways

  • 😀 Monthly rental income is calculated as 44,500 pesos based on the rents received from four tenants.
  • 📊 Deductions, including property tax and other expenses, significantly reduce taxable income, with total deductions of 13,300 pesos in January.
  • 📅 The process for calculating provisional payments can be handled efficiently using Excel to manage income and deductions.
  • 🔍 The taxable base for provisional payments is determined by subtracting authorized deductions and property tax from total income.
  • 💰 The applicable monthly tax rate is essential for calculating provisional payments and is based on published tariff tables.
  • 📉 Retentions can impact the final provisional payment, with examples showing deductions made for tax retentions each month.
  • 📆 For quarterly provisional payments, total quarterly income is aggregated and treated similarly to monthly payments, but over a longer period.
  • 🏛️ The legal articles (114-118) provide a framework for understanding tax obligations related to rental income.
  • ❗ If rental income exceeds certain thresholds, taxpayers must declare their income monthly rather than quarterly to comply with regulations.
  • ✅ The ciegas deduction, often misunderstood, is confirmed to be 35% of income, not 38%, clarifying a common misconception.

Q & A

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Related Tags
Tax CalculationRental IncomeLandlord GuideDeductionsProvisional PaymentsFinancial EducationTax ProceduresIncome ManagementTrimestral ReportingExcel Tools