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