Anexo 8 de la Resolución Miscelánea Fiscal para 2022, versión anticipada, publicado el 5 de enero de 2022.

Periodo: Enero
 Límite inferior  Límite superior  Cuota fija % Sobre excedente del límite inferior
                      0.01                 644.58                          –  1.92%
                 644.59             5,470.92                   12.386.40%
             5,470.93             9,614.66                 321.2610.88%
             9,614.67           11,176.62                 772.1016%
           11,176.63           13,381.47             1,022.0117.92%
           13,381.48           26,988.50             1,417.1221.36%
           26,988.51           42,537.58             4,323.5823.52%
           42,537.59           81,211.25             7,980.7330%
           81,211.26         108,281.67           19,582.8332%
         108,281.68         324,845.01           28,245.3634%
         324,845.02         En adelante          101,876.9035%
Periodo: Febrero
 Límite inferior  Límite superior  Cuota fija % Sobre excedente del límite inferior
                      0.02             1,289.16                          –  1.92%
             1,289.18           10,941.84                   24.766.40%
           10,941.86           19,229.32                 642.5210.88%
           19,229.34           22,353.24             1,544.2016%
           22,353.26           26,762.94             2,044.0217.92%
           26,762.96           53,977.00             2,834.2421.36%
           53,977.02           85,075.16             8,647.1623.52%
           85,075.18         162,422.50           15,961.4630%
         162,422.52         216,563.34           39,165.6632%
         216,563.36         649,690.02           56,490.7234%
         649,690.04        En adelante          203,753.8035%
Periodo: Marzo
 Límite inferior  Límite superior  Cuota fija % Sobre excedente del límite inferior
                      0.03             1,933.74                          –  1.92%
             1,933.77           16,412.76                   37.146.40%
           16,412.79           28,843.98                 963.7810.88%
           28,844.01           33,529.86             2,316.3016%
           33,529.89           40,144.41             3,066.0317.92%
           40,144.44           80,965.50             4,251.3621.36%
           80,965.53         127,612.74           12,970.7423.52%
         127,612.77         243,633.75           23,942.1930%
         243,633.78         324,845.01           58,748.4932%
         324,845.04         974,535.03           84,736.0834%
         974,535.06        En adelante          305,630.7035%
Periodo: Abril
 Límite inferior  Límite superior  Cuota fija % Sobre excedente del límite inferior
                      0.04             2,578.32                          –  1.92%
             2,578.36           21,883.68                   49.526.40%
           21,883.72           38,458.64             1,285.0410.88%
           38,458.68           44,706.48             3,088.4016%
           44,706.52           53,525.88             4,088.0417.92%
           53,525.92         107,954.00             5,668.4821.36%
         107,954.04         170,150.32           17,294.3223.52%
         170,150.36         324,845.00           31,922.9230%
         324,845.04         433,126.68           78,331.3232%
         433,126.72     1,299,380.04         112,981.4434%
     1,299,380.08      En adelante          407,507.6035%
Periodo: Mayo
 Límite inferior  Límite superior  Cuota fija % Sobre excedente del límite inferior
                      0.05             3,222.90                          –  1.92%
             3,222.95           27,354.60                   61.906.40%
           27,354.65           48,073.30             1,606.3010.88%
           48,073.35           55,883.10             3,860.5016%
           55,883.15           66,907.35             5,110.0517.92%
           66,907.40         134,942.50             7,085.6021.36%
         134,942.55         212,687.90           21,617.9023.52%
         212,687.95         406,056.25           39,903.6530%
         406,056.30         541,408.35           97,914.1532%
         541,408.40     1,624,225.05         141,226.8034%
     1,624,225.10      En adelante          509,384.5035%
Periodo: Junio
 Límite inferior  Límite superior  Cuota fija % Sobre excedente del límite inferior
                      0.06             3,867.48                          –  1.92%
             3,867.54           32,825.52                   74.286.40%
           32,825.58           57,687.96             1,927.5610.88%
           57,688.02           67,059.72             4,632.6016%
           67,059.78           80,288.82             6,132.0617.92%
           80,288.88         161,931.00             8,502.7221.36%
         161,931.06         255,225.48           25,941.4823.52%
         255,225.54         487,267.50           47,884.3830%
         487,267.56         649,690.02         117,496.9832%
         649,690.08     1,949,070.06         169,472.1634%
     1,949,070.12       En adelante          611,261.4035%
Periodo: Julio
 Límite inferior  Límite superior  Cuota fija % Sobre excedente del límite inferior
                      0.07             4,512.06                          –  1.92%
             4,512.13           38,296.44                   86.666.40%
           38,296.51           67,302.62             2,248.8210.88%
           67,302.69           78,236.34             5,404.7016%
           78,236.41           93,670.29             7,154.0717.92%
           93,670.36         188,919.50             9,919.8421.36%
         188,919.57         297,763.06           30,265.0623.52%
         297,763.13         568,478.75           55,865.1130%
         568,478.82         757,971.69         137,079.8132%
         757,971.76      2,273,915.07         197,717.5234%
     2,273,915.14       En adelante          713,138.3035%
Periodo: Agosto
 Límite inferior  Límite superior  Cuota fija % Sobre excedente del límite inferior
                      0.08             5,156.64                          –  1.92%
             5,156.72           43,767.36                   99.046.40%
           43,767.44           76,917.28             2,570.0810.88%
           76,917.36           89,412.96             6,176.8016%
           89,413.04         107,051.76             8,176.0817.92%
         107,051.84         215,908.00           11,336.9621.36%
         215,908.08         340,300.64           34,588.6423.52%
         340,300.72         649,690.00           63,845.8430%
         649,690.08         866,253.36         156,662.6432%
         866,253.44     2,598,760.08         225,962.8834%
     2,598,760.16       En adelante          815,015.2035%
Periodo: Septiembre
 Límite inferior  Límite superior  Cuota fija % Sobre excedente del límite inferior
                      0.09             5,801.22                          –  1.92%
             5,801.31           49,238.28                 111.426.40%
           49,238.37           86,531.94             2,891.3410.88%
           86,532.03         100,589.58             6,948.9016%
         100,589.67         120,433.23             9,198.0917.92%
         120,433.32         242,896.50           12,754.0821.36%
         242,896.59         382,838.22           38,912.2223.52%
         382,838.31         730,901.25           71,826.5730%
         730,901.34         974,535.03         176,245.4732%
         974,535.12      2,923,605.09         254,208.2434%
     2,923,605.18       En adelante          916,892.1035%
Periodo: Octubre
 Límite inferior  Límite superior  Cuota fija % Sobre excedente del límite inferior
                      0.10             6,445.80                          –  1.92%
             6,445.90           54,709.20                 123.806.40%
           54,709.30           96,146.60             3,212.6010.88%
           96,146.70         111,766.20             7,721.0016%
         111,766.30         133,814.70           10,220.1017.92%
         133,814.80         269,885.00           14,171.2021.36%
         269,885.10         425,375.80           43,235.8023.52%
         425,375.90         812,112.50           79,807.3030%
         812,112.60     1,082,816.70         195,828.3032%
     1,082,816.80     3,248,450.10         282,453.6034%
     3,248,450.20      En adelante      1,018,769.0035%
Periodo: Noviembre
 Límite inferior  Límite superior  Cuota fija % Sobre excedente del límite inferior
                      0.11             7,090.38                          –  1.92%
             7,090.49           60,180.12                 136.186.40%
           60,180.23         105,761.26             3,533.8610.88%
         105,761.37         122,942.82             8,493.1016%
         122,942.93         147,196.17           11,242.1117.92%
         147,196.28         296,873.50           15,588.3221.36%
         296,873.61         467,913.38           47,559.3823.52%
         467,913.49         893,323.75           87,788.0330%
         893,323.86     1,191,098.37         215,411.1332%
     1,191,098.48      3,573,295.11         310,698.9634%
     3,573,295.22       En adelante      1,120,645.9035%
Periodo: Diciembre
 Límite inferior  Límite superior  Cuota fija % Sobre excedente del límite inferior
                      0.01             7,735.00                          –  1.92%
             7,735.01           65,651.07                 148.516.40%
           65,651.08         115,375.90             3,855.1410.88%
         115,375.91         134,119.41             9,265.2016%
         134,119.42         160,577.65           12,264.1617.92%
         160,577.66         323,862.00           17,005.4721.36%
         323,862.01         510,451.00           51,883.0123.52%
         510,451.01         974,535.03           95,768.7430%
         974,535.04      1,299,380.04         234,993.9532%
     1,299,380.05      3,898,140.12         338,944.3434%
     3,898,140.13       En adelante      1,222,522.7635%

Fuente: Anexo 8.

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