Recargos mensuales de acuerdo con el CFF

Páginas70-70
Recargos
70
Tips Fiscales
RECARGOS฀MENSUALES฀PAGOS฀A฀PLAZO฀O฀CON฀PRÓRROGA
AÑO ENE FEB MAR ABR MAY JUN JUL AGO SEP OCT NOV DIC
2010
0.75%
0.75%
0.75%
0.75%
2009
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
2008
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
2007
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
2006
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
2005
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
2004
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
2003
1.34%
1.43%
1.29%
1.38%
1.41%
1.31%
1.17%
1.07%
1.03%
1.01%
1.01%
0.99%
2002
1.03%
1.19%
0.41%
1.48%
0.86%
0.69%
1.11%
0.88%
1.07%
0.92%
0.76%
0.95%
2001
1.48%
1.22%
1.77%
2.00%
1.53%
1.54%
1.61%
1.40%
1.85%
0.85%
0.65%
1.08%
2000
1.49%
1.34%
0.98%
1.38%
1.43%
1.33%
1.62%
1.59%
1.54%
1.53%
1.37%
1.48%
1999
2.00%
2.00%
1.95%
2.00%
2.00%
1.90%
2.00%
2.00%
2.00%
2.00%
1.80%
1.94%
1998
1.65%
1.16%
0.29%
0.81%
1.54%
1.63%
1.69%
1.50%
1.77%
2.00%
2.00%
2.00%
1997
2.00%
0.48%
0.56%
1.08%
1.75%
1.92%
1.67%
1.93%
1.69%
1.69%
1.29%
1.66%
1996
2.00%
2.00%
2.00%
2.00%
2.00%
1.45%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
1995
2.00%
2.00%
2.00%
2.00%
2.00%
0.57%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
1994
2.00%
1.07%
0.89%
1.13%
1.50%
1.91%
1.93%
2.00%
2.00%
1.87%
1.56%
1.81%
1993
1.80%
1.40%
1.50%
1.80%
1.80%
1.80%
1.70%
1.50%
1.60%
1.50%
1.20%
1.60%
1992
1.00%
1.00%
1.00%
1.00%
1.00%
1.00%
1.00%
1.00%
1.00%
1.00%
1.00%
1.00%
1991
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1990
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
1989
4.50%
4.93%
5.35%
5.27%
5.12%
5.08%
5.32%
5.63%
5.58%
4.13%
3.82%
4.05%
1988
8.25%
5.07%
4.41%
4.32%
4.32%
4.34%
1987
8.25%
1986
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
1985
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
1984
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
1983
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
1982
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
1981
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
RECARGOS฀MENSUALES฀EN฀CASOS฀DE฀MORA฀O฀SIN฀PRÓRROGA
AÑO ENE FEB MAR ABR MAY JUN JUL AGO SEP OCT NOV DIC
2010
1.13%
1.13%
1.13%
1.13%
2009
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
2008
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
2007
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
2006
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
2005
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
2004
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
1.13%
2003
2.01%
2.15%
1.94%
2.07%
2.12%
1.97%
1.76%
1.61%
1.55%
1.52%
1.52%
1.49%
2002
1.55%
1.79%
0.62%
2.22%
1.29%
1.04%
1.67%
1.32%
1.61%
1.38%
1.14%
1.43%
2001
2.22%
1.83%
2.66%
3.00%
2.30%
2.31%
2.42%
2.10%
2.78%
1.28%
0.98%
1.62%
2000
2.23%
2.01%
1.47%
2.07%
2.15%
2.00%
2.43%
2.39%
2.31%
2.30%
2.06%
2.22%
1999
3.00%
3.00%
2.92%
3.00%
3.00%
2.85%
3.00%
3.00%
3.00%
3.00%
2.70%
2.92%
1998
2.48%
1.74%
0.44%
1.22%
2.31%
2.45%
2.54%
2.25%
2.66%
3.00%
3.00%
3.00%
1997
3.00%
0.72%
0.84%
1.62%
2.63%
2.88%
2.51%
2.90%
2.54%
2.54%
1.94%
2.49%
1996
3.00%
3.00%
3.00%
3.00%
3.00%
2.18%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
1995
3.00%
3.00%
3.00%
3.00%
3.00%
0.86%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
1994
3.00%
1.60%
1.34%
1.70%
2.25%
2.86%
2.90%
3.00%
3.00%
2.80%
2.34%
2.72%
1993
2.70%
2.10%
2.20%
2.70%
2.70%
2.70%
2.60%
2.20%
2.40%
2.20%
1.80%
2.50%
1992
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1991
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
2.25%
1990
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
1989
7.39%
7.91%
7.69%
7.62%
7.99%
5.73%
1988
12.75%
12.75%
12.75%
12.75%
12.75%
9.85%
9.85%
7.60%
1987
12.75%
12.75%
12.75%
12.75%
12.75%
12.75%
12.75%
12.75%
12.75%
12.75%
12.75%
12.75%
1986
1985
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
1984
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
1983
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
5.25%
1982
4.50%
4.50%
4.50%
4.50%
4.50%
4.50%
4.50%
4.50%
4.50%
4.50%
4.50%
4.50%
1981
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
Nota:
A partir de 1990 se aplican los recargos sobre valores actualizados (ARTS-21 y 66-CFF).

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