Por medio de la Circular N°51 del 24 de octubre de 2018, el Servicio de Impuestos Internos (SII) fijó la tabla de cálculos para aplicación de reajustes, interés y multa de impuestos adeudados para mes de Noviembre.
Mes de Vcto. | % Reajuste Art 53 Inc.1° | % | Interés Art 53 Inc.3° | % Multa Art. 97 N°2 | % Multa Art.97 N°11
Inc.1° Inc.2° |
IPC (INE)
Base Anual 2013=100 |
U.T.M. |
||
2012 |
ENE |
23,5 |
124,5 |
30 |
30 |
60 |
97,1800 |
39.138 |
|
FEB | 22,7 | 123,0 | 30 | 30 | 60 | 97,5500 | 39.373 | ||
MAR | 22,6 | 121,5 | 30 | 30 | 60 | 97,7100 | 39.412 | ||
ABR | 22,1 | 120,0 | 30 | 30 | 60 | 97,7600 | 39.570 | ||
MAY | 21,9 | 118,5 | 30 | 30 | 60 | 97,7900 | 39.649 | ||
JUN | 21,9 | 117,0 | 30 | 30 | 60 | 97,5000 | 39.689 | ||
JUL | 21,8 | 115,5 | 30 | 30 | 60 | 97,4900 | 39.689 | ||
AGO | 22,2 | 114,0 | 30 | 30 | 60 | 97,7100 | 39.570 | ||
SEP | 22,2 | 112,5 | 30 | 30 | 60 | 98,4600 | 39.570 | ||
OCT | 21,9 | 111,0 | 30 | 30 | 60 | 99,0100 | 39.649 | ||
NOV | 21,0 | 109,5 | 30 | 30 | 60 | 98,5600 | 39.966 | ||
DIC | 20,3 | 108,0 | 30 | 30 | 60 | 98,5300 | 40.206 | ||
2013 | ENE | 20,9 | 106,5 | 30 | 30 | 60 | 98,7100 | 40.005 | |
FEB | 20,9 | 105,0 | 30 | 30 | 60 | 98,8300 | 40.005 | ||
MAR | 20,7 | 103,5 | 30 | 30 | 60 | 99,2100 | 40.085 | ||
ABR | 20,6 | 102,0 | 30 | 30 | 60 | 98,7300 | 40.125 | ||
MAY | 20,1 | 100,5 | 30 | 30 | 60 | 98,7200 | 40.286 | ||
JUN | 20,7 | 99,0 | 30 | 30 | 60 | 99,3500 | 40.085 | ||
JUL | 20,7 | 97,5 | 30 | 30 | 60 | 99,6100 | 40.085 | ||
AGO | 19,9 | 96,0 | 30 | 30 | 60 | 99,8500 | 40.326 | ||
SEP | 19,6 | 94,5 | 30 | 30 | 60 | 100,3800 | 40.447 | ||
OCT | 19,3 | 93,0 | 30 | 30 | 60 | 100,5300 | 40.528 | ||
NOV | 18,7 | 91,5 | 30 | 30 | 60 | 100,9000 | 40.731 | ||
DIC | 18,5 | 90,0 | 30 | 30 | 60 | 101,5100 | 40.772 | ||
2014 | ENE | 18,1 | 88,5 | 30 | 30 | 60 | 101,6900 | 40.935 | |
FEB | 17,4 | 87,0 | 30 | 30 | 60 | 102,1800 | 41.181 | ||
MAR | 17,2 | 85,5 | 30 | 30 | 60 | 103,0400 | 41.263 | ||
ABR | 16,6 | 84,0 | 30 | 30 | 60 | 103,6800 | 41.469 | ||
MAY | 15,6 | 82,5 | 30 | 30 | 60 | 104,0300 | 41.801 | ||
JUN | 14,9 | 81,0 | 30 | 30 | 60 | 104,0800 | 42.052 | ||
JUL | 14,5 | 79,5 | 30 | 30 | 60 | 104,3200 | 42.178 | ||
AGO | 14,5 | 78,0 | 30 | 30 | 60 | 104,6600 | 42.220 | ||
SEP | 14,2 | 76,5 | 30 | 30 | 60 | 105,5400 | 42.304 | ||
OCT | 13,8 | 75,0 | 30 | 30 | 60 | 106,6400 | 42.431 | ||
NOV | 12,9 | 73,5 | 30 | 30 | 60 | 106,6600 | 42.770 | ||
DIC | 11,7 | 72,0 | 30 | 30 | 60 | 106,2200 | 43.198 | ||
2015 | ENE | 11,7 | 70,5 | 30 | 30 | 60 | 106,3000 | 43.198 | |
FEB | 12,2 | 69,0 | 30 | 30 | 60 | 106,6800 | 43.025 | ||
MAR | 12,1 | 67,5 | 30 | 30 | 60 | 107,3500 | 43.068 | ||
ABR | 11,7 | 66,0 | 30 | 30 | 60 | 107,9700 | 43.240 | ||
MAY | 11,0 | 64,5 | 30 | 30 | 60 | 108,1600 | 43.499 | ||
JUN | 10,3 | 63,0 | 30 | 30 | 60 | 108,6800 | 43.760 | ||
JUL | 10,2 | 61,5 | 30 | 30 | 60 | 109,1400 | 43.848 | ||
AGO | 9,6 | 60,0 | 30 | 30 | 60 | 109,8800 | 44.067 | ||
SEP | 9,2 | 58,5 | 30 | 30 | 60 | 110,4400 | 44.243 | ||
OCT | 8,4 | 57,0 | 30 | 30 | 60 | 110,8900 | 44.553 | ||
NOV | 7,9 | 55,5 | 30 | 30 | 60 | 110,8600 | 44.776 | ||
DIC | 7,4 | 54,0 | 30 | 30 | 60 | 110,8700 | 44.955 |
Mes de Vcto. | % Reajuste Art 53 Inc.1° | % | Interés Art 53 Inc.3° | % Multa Art. 97 N°2 | % Multa Art.97 N°11
Inc.1° Inc.2° |
IPC (INE)
Base Anual 2013=100 |
U.T.M. |
|||
2016 |
ENE |
7,5 |
52,5 |
30 |
30 |
60 |
111,3900 |
44.955 |
||
FEB | 7,5 | 51,0 | 30 | 30 | 60 | 111,7000 | 44.955 | |||
MAR | 7,0 | 49,5 | 30 | 30 | 60 | 112,1300 | 45.180 | |||
ABR | 6,7 | 48,0 | 30 | 30 | 60 | 112,4900 | 45.316 | |||
MAY | 6,3 | 46,5 | 30 | 30 | 60 | 112,7500 | 45.497 | |||
JUN | 5,9 | 45,0 | 30 | 30 | 60 | 113,2500 | 45.633 | |||
JUL | 5,7 | 43,5 | 30 | 30 | 60 | 113,5300 | 45.724 | |||
AGO | 5,2 | 42,0 | 30 | 30 | 60 | 113,5800 | 45.907 | |||
SEP | 4,9 | 40,5 | 30 | 30 | 60 | 113,8600 | 45.999 | |||
OCT | 4,9 | 39,0 | 30 | 30 | 60 | 114,0500 | 45.999 | |||
NOV | 4,6 | 37,5 | 30 | 30 | 60 | 114,1100 | 46.091 | |||
DIC | 4,5 | 36,0 | 30 | 30 | 60 | 113,8800 | 46.183 | |||
2017 | ENE | 4,4 | 34,5 | 30 | 30 | 60 | 114,4900 | 46.229 | ||
FEB | 4,6 | 33,0 | 30 | 30 | 60 | 114,7600 | 46.137 | |||
MAR | 4,1 | 31,5 | 30 | 30 | 60 | 115,2000 | 46.368 | |||
ABR | 3,8 | 30,0 | 30 | 30 | 58 | 115,4800 | 46.461 | |||
MAY | 3,4 | 28,5 | 30 | 30 | 56 | 115,6300 | 46.647 | |||
JUN | 3,2 | 27,0 | 30 | 30 | 54 | 115,1800 | 46.740 | |||
JUL | 3,0 | 25,5 | 30 | 30 | 52 | 115,4500 | 46.787 | |||
AGO | 3,4 | 24,0 | 30 | 30 | 50 | 115,6900 | 46.600 | |||
SEP | 3,2 | 22,5 | 30 | 30 | 48 | 115,5100 | 46.693 | |||
OCT | 3,0 | 21,0 | 28 | 30 | 46 | 116,1900 | 46.786 | |||
NOV | 3,1 | 19,5 | 26 | 30 | 44 | 116,2900 | 46.692 | |||
DIC | 2,5 | 18,0 | 24 | 30 | 42 | 116,4600 | 46.972 | |||
2018 | ENE | 2,5 | 16,5 | 22 | 30 | 40 | 117,0000 | 47.019 | ||
FEB | 2,3 | 15,0 | 20 | 28 | 38 | 117,0500 | 47.066 | |||
MAR | 1,8 | 13,5 | 18 | 26 | 36 | 117,2900 | 47.301 | |||
ABR | 1,8 | 12,0 | 16 | 24 | 34 | 117,6600 | 47.301 | |||
MAY | 1,6 | 10,5 | 14 | 22 | 32 | 117,9900 | 47.396 | |||
JUN | 1,3 | 9,0 | 12 | 20 | 30 | 118,1100 | 47.538 | |||
JUL | 1,0 | 7,5 | 10 | 18 | 28 | 118,5300 | 47.681 | |||
AGO | 0,9 | 6,0 | 10 | 16 | 26 | 118,7300 | 47.729 | |||
SEP | 0,5 | 4,5 | 10 | 14 | 24 | 119,1400 | 47.920 | |||
OCT | 0,3 | 3,0 | 10 | 12 | 22 | 48.016 | ||||
NOV | 0,0 | 1,5 | 10 | 10 | 20 | 40.160 | ||||
Fuente: Departamento de Estudios Transtecnia