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{"sheet":"ISIF Parcial. Integ. Resumen","index":1,"n_rows":36,"n_cols":16,"rows_kept":36,"cut":false,"hidden":true,"merged":[[18,2,19,2],[20,2,21,2],[23,2,23,6],[1,2,1,6],[9,2,9,3],[11,2,11,6],[14,2,14,3],[17,2,17,3],[17,5,17,6],[23,13,23,14],[25,2,25,4],[32,12,33,12],[32,13,33,13],[33,2,33,4],[27,2,27,4],[28,2,28,4],[29,2,29,4],[30,2,30,4],[31,2,31,4],[32,2,32,4],[26,2,26,4]]}
[]
[null,null,"INGRESO DE DATOS"]
[]
[null,null,null,null,null,null,null,null,null,null,"Determinación de saldos máximos disponibles para acogerse al ISIF "]
[null,null,"Mes IPC","IPC","Mes IPC","IPC"]
[null,null,"2024-07-01",null,"2024-10-01",null,null,null,null,null,null,null,null,"Totales","RAI > STUT","STUT"]
[null,null,"2024-08-01",null,"2024-11-01",null,null,null,null,null,null,null,"Utilidades",{"$f":"+'ISIF Parcial. Integ. Detalle'!J42","v":0},{"$f":"+'ISIF Parcial. Integ. Detalle'!K42","v":0},{"$f":"+'ISIF Parcial. Integ. Detalle'!L42","v":0}]
[null,null,"2024-09-01",null,"2024-12-01"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"SAC 2017","SAC 2016"]
[null,null,"Mes que se acogerá al ISIF",null,null,null,null,null,null,null,null,null,"Créditos",{"$f":"IF(O7>0,('ISIF Parcial. Integ. Detalle'!O42+'ISIF Parcial. Integ. Detalle'!P42),0)","v":0},{"$f":"+'ISIF Parcial. Integ. Detalle'!Q42","v":0}]
[]
[null,null,"Montos declarados en F22 AT 2024 al 31.12.2023"]
[]
[null,null,"Recuadro N°15: Utilidades",null,"RAI","STUT",null,null,null,null,"Ingresar Monto del Total de Utilidades que se acogerá al ISIF"]
[null,null,"Remanente ejercicio siguiente (+)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total acogido ISIF"]
[null,null,"Recuadro N°16: Créditos",null,null,null,null,null,null,null,null,null,"Utilidades"]
[null,null,"Remanente ejercicio sgte. (+)",null,"SAC 2017","SAC 2016"]
[null,null,"No Sujeto a Restitución","Sin D° Devolución",null,null,"Factor TEF"]
[null,null,null,"Con D° Devolución"]
[null,null,"Sujeto a Restitución","Sin D° Devolución",null,null,null,null,null,null,"Determinación del ISIF y montos a declarar en Formulario 50"]
[null,null,null,"Con D° Devolución"]
[]
[null,null,"Ajustes en determinación de montos suceptibles de acogerse al ISIF ",null,null,null,null,null,null,null,null,null,"Cod.","Declaración F50 Línea 81"]
[null,null,null,null,null,null,null,null,null,null,null,null,850,"Base Imponible",{"$f":"'ISIF Parcial. Integ. Detalle'!P47","v":0}]
[null,null,"Deducciones a la fecha de la opción (lista desplegable)",null,null,"Mes / Año ajuste","Montos Históricos",null,null,null,null,null,null,"ISIF tasa 12%",{"$f":"'ISIF Parcial. Integ. Detalle'!J48","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Crédito por IDPC","Sin derecho"]
[null,null,null,null,null,null,null,null,null,null,null,null,851,"Impuesto a Pagar",{"$f":"'ISIF Parcial. Integ. Detalle'!P50","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Deducción en registros por acogerse al ISIF en valores deflactados al 31.12.2023"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"RAI",{"$f":"'ISIF Parcial. Integ. Detalle'!J57","v":0},"SAC 2017 Sin rest.",{"$f":"'ISIF Parcial. Integ. Detalle'!K57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SAC 2017 Con rest.",{"$f":"'ISIF Parcial. Integ. Detalle'!L57","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"STUT",{"$f":"'ISIF Parcial. Integ. Detalle'!J61","v":0},"SAC 2016",{"$f":"'ISIF Parcial. Integ. Detalle'!K61","v":0}]

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[null,"Mes IPC","IPC"]
[null,"2023-11-01",101.59]
[null,"2023-12-01",101.04]
[null,"2024-01-01",101.72]
[null,"2024-02-01",102.32]
[null,"2024-03-01",102.7]
[null,"2024-04-01",103.24]
[null,"2024-05-01",103.52]
[null,"2024-06-01",103.42]
[null,"2024-07-01",{"$f":"+'ISIF Parcial. Integ. Resumen'!D6","v":0}]
[null,"2024-08-01",{"$f":"+'ISIF Parcial. Integ. Resumen'!D7","v":0}]
[null,"2024-09-01",{"$f":"+'ISIF Parcial. Integ. Resumen'!D8","v":0}]
[null,"2024-10-01",{"$f":"+'ISIF Parcial. Integ. Resumen'!F6","v":0}]
[null,"2024-11-01",{"$f":"+'ISIF Parcial. Integ. Resumen'!F7","v":0}]
[null,"2024-12-01",{"$f":"+'ISIF Parcial. Integ. Resumen'!F8","v":0}]
[]
[null,"Montos declarados en F22 al 31.12.2023"]
[]
[null,null,null,"RAI","STUT"]
[null,"Saldo acumulado al cierre",null,{"$f":"'ISIF Parcial. Integ. Resumen'!E15","v":0},{"$f":"'ISIF Parcial. Integ. Resumen'!F15","v":0}]
[]
[null,"Total crédito por IDPC",null,"SAC 2017","SAC 2016"]
[null,"No Sujeto a Restitución","Sin D° Devolución",{"$f":"'ISIF Parcial. Integ. Resumen'!E19","v":0},{"$f":"'ISIF Parcial. Integ. Resumen'!F19","v":0},"Factor TEF"]
[null,null,"Con D° Devolución",{"$f":"'ISIF Parcial. Integ. Resumen'!E20","v":0},{"$f":"'ISIF Parcial. Integ. Resumen'!F20","v":0},{"$f":"'ISIF Parcial. Integ. Resumen'!G20","v":0},null,null,null,null,null,null,null,null,"Factor de Crédito por IDPC",null,"Factor TEF"]
[null,"Sujeto a Restitución","Sin D° Devolución",{"$f":"'ISIF Parcial. Integ. Resumen'!E21","v":0},null,null,null,null,null,null,null,null,null,null,"Año 2024","Año 2025"]
[null,null,"Con D° Devolución",{"$f":"'ISIF Parcial. Integ. Resumen'!E22","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"TRUNC(0.27/(1-0.27),6)","v":0.369863},{"$f":"TRUNC(0.27/(1-0.27),6)","v":0.369863},{"$f":"IF(F24>0,F24,0)","v":0}]
[]
[null,"Determinación de montos suceptibles de acogerse al ISIF ",null,null,null,null,null,null,null,null,null,null,null,null,"Crédito IDPC acum. desde 2017",null,"Crédito IDPC acum. desde 2016"]
[null,null,null,null,null,null,null,null,null,"Actulizados",null,null,null,null,"No Sujeto a Rest.","Sujeto a Rest."]
[null,null,"Mes / Año en que se acoge al ISIF",null,null,"Saldo Histórico",null,"IPC",null,"Totales","Saldo RAI > STUT","STUT",null,"Hist",{"$f":"IF(AND(D20>0,E30>0),D23+D24,0)","v":0},{"$f":"IF(AND(D20>0,E30>0),D25+D26,0)","v":0},{"$f":"IF(AND(D20>0,E30>0),E23+E24,0)","v":0}]
[null,"Saldos antes de ajustes","STUT disponible para acogerse a ISIF (con tope de saldo RAI)",null,null,{"$f":"IF(AND(D20>0,E20>0,E30>0),MIN(D20,E20),0)","v":0},null,{"$f":"IF(ISBLANK(E30),,ROUND(VLOOKUP(EDATE(E30,-1),$B$2:$C$15,2,0)/C2-1,3))","v":0},null,{"$f":"K32+L31","v":0},null,{"$f":"IF(F31>0,ROUND(F31*(1+H31),0),0)","v":0},null,"Reaj",null,null,{"$f":"IF(Q30>0,ROUND(Q30*(1+$H31),0),0)","v":0}]
[null,null,"RAI disponible para ISIF (monto en exceso de STUT)",null,null,{"$f":"IF(AND((D20-E20)>0,E30>0),(D20-E20),0)","v":0},null,null,null,null,{"$f":"IF(F32>0,ROUND(F32*(1+H31),0),0)","v":0},null,null,"Reaj",{"$f":"IF(O30>0,ROUND(O30*(1+H31),0),0)","v":0},{"$f":"IF(P30>0,ROUND(P30*(1+$H31),0),0)","v":0}]
[null,"Deducciones a la fecha de la opción (selección de lista)",null,null,"Mes / Año ajuste","Montos Históricos"]
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[null,null,null,null,null,null,null,0,null,{"$f":"-IF(F40>0,MIN(ROUND(ABS(F40)*(1+H40),0),J$31+SUM(J$34:J39)),0)","v":0},{"$f":"IF(K$32+SUM(K$34:K39)>0,IF(K$32+SUM(K$34:K39)>-J40,J40,-(K$32+SUM(K$34:K39))),0)","v":0},{"$f":"IF((-J40+K40)>0,IF(L$31+SUM(L$34:L39)>0,IF(L$31+SUM(L$34:L39)>(-J40+K40),J40-K40,-(L$31+SUM(L$34:L39))),0),0)","v":0},null,null,{"$f":"IF(RIGHT(B40,4)=\"2024\", ,IF(O$32+SUM(O$34:O39)>0,IF(O$32+SUM(O$34:O39)>-K40*IF(YEAR($E$30)=2024,$O$26,$P$26),K40*IF(YEAR($E$30)=2024,$O$26,$P$26),-(O$32+SUM(O$34:O39))),0))","v":0},{"$f":"IF(RIGHT(B40,4)=\"2024\", ,IF(P$32+SUM(P$34:P39)>0,IF(-K40*IF(YEAR($E$30)=2024,$O$26,$P$26)+O40>0,IF((-K40*IF(YEAR($E$30)=2024,$O$26,$P$26)+O40)>(P$32+SUM(P$34:P39)),-(P$32+SUM(P$34:P39)),(K40*IF(YEAR($E$30)=2024,$O$26,$P$26)-O40)),0),0))","v":0},{"$f":"IF(RIGHT(B40,4)=\"2024\", ,IF(Q$31+SUM(Q$34:Q39)>0,IF(Q$31+SUM(Q$34:Q39)>-L40*$Q$26,L40*$Q$26,-(Q$31+SUM(Q$34:Q39))),0))","v":0}]
[null,null,null,null,null,null,null,0,null,{"$f":"-IF(F41>0,MIN(ROUND(ABS(F41)*(1+H41),0),J$31+SUM(J$34:J40)),0)","v":0},{"$f":"IF(K$32+SUM(K$34:K40)>0,IF(K$32+SUM(K$34:K40)>-J41,J41,-(K$32+SUM(K$34:K40))),0)","v":0},{"$f":"IF((-J41+K41)>0,IF(L$31+SUM(L$34:L40)>0,IF(L$31+SUM(L$34:L40)>(-J41+K41),J41-K41,-(L$31+SUM(L$34:L40))),0),0)","v":0},null,null,{"$f":"IF(RIGHT(B41,4)=\"2024\", ,IF(O$32+SUM(O$34:O40)>0,IF(O$32+SUM(O$34:O40)>-K41*IF(YEAR($E$30)=2024,$O$26,$P$26),K41*IF(YEAR($E$30)=2024,$O$26,$P$26),-(O$32+SUM(O$34:O40))),0))","v":0},{"$f":"IF(RIGHT(B41,4)=\"2024\", ,IF(P$32+SUM(P$34:P40)>0,IF(-K41*IF(YEAR($E$30)=2024,$O$26,$P$26)+O41>0,IF((-K41*IF(YEAR($E$30)=2024,$O$26,$P$26)+O41)>(P$32+SUM(P$34:P40)),-(P$32+SUM(P$34:P40)),(K41*IF(YEAR($E$30)=2024,$O$26,$P$26)-O41)),0),0))","v":0},{"$f":"IF(RIGHT(B41,4)=\"2024\", ,IF(Q$31+SUM(Q$34:Q40)>0,IF(Q$31+SUM(Q$34:Q40)>-L41*$Q$26,L41*$Q$26,-(Q$31+SUM(Q$34:Q40))),0))","v":0}]
[null,"(=) Saldo máximo disponible para acogerse al ISIF asociado al saldo RAI y/o STUT",null,null,null,null,null,null,null,{"$f":"J31+SUM(J34:J41)","v":0},{"$f":"K32+SUM(K34:K41)","v":0},{"$f":"L31+SUM(L34:L41)","v":0},null,null,{"$f":"O32+SUM(O34:O41)","v":0},{"$f":"P32+SUM(P34:P41)","v":0},{"$f":"Q31+SUM(Q34:Q41)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Totales","Saldo RAI > STUT","STUT"]
[null,null,null,null,"Monto de utilidades que se acogerá al ISIF",null,null,null,null,{"$f":"IF(D20>0,'ISIF Parcial. Integ. Resumen'!N17,0)","v":0},{"$f":"J45-L45","v":0},{"$f":"IF(J45>0,MIN(J45,L42),0)","v":0}]
[null,null,null,null,"(+) Incremento por Crédito de IDPC (art. 54 y 62 LIR)",null,null,null,null,"NO APLICA","NO APLICA","NO APLICA",null,"Cod.","Declaración F50 Línea 81"]
[null,null,null,null,"(=) Base Imponible afecta al ISIF",null,null,null,null,{"$f":"K47+L47","v":0},{"$f":"+K45","v":0},{"$f":"L45","v":0},null,852,"Base Imponible",{"$f":"K47+L47","v":0}]
[null,null,null,null,null,"ISIF Determinado",null,0.12,null,{"$f":"K48+L48","v":0},{"$f":"ROUND(K47*H48,0)","v":0},{"$f":"ROUND(L47*H48,0)","v":0}]
[null,null,null,null,null,"(-) Crédito por IDPC",null,null,null,"NO APLICA","NO APLICA","NO APLICA",null,853,"Crédito por IDPC","NO APLICA"]
[null,null,null,null,null,"ISIF a Pagar",null,null,null,{"$f":"J48","v":0},{"$f":"+K48","v":0},{"$f":"+L48","v":0},null,854,"Impuesto a Pagar",{"$f":"K50+L50","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,"Montos a ajustar en registros deflactados al 31.12.2023"]
[]
[null,null,null,null,null,null,null,null,null,"RAI","Crédito IDPC acum. desde 2017"]
[null,null,null,null,null,null,null,null,null,null,"No Sujeto a Rest.","Sujeto a Rest."]
[null,null,null,null,null,null,null,null,null,{"$f":"ROUND((K45+L45)/(1+H31),0)","v":0},{"$f":"MIN(MIN(O42+P42,K45*IF(YEAR(E30)=2024,O26,P26)),O42)/(1+H31)","v":0},{"$f":"MIN(O42+P42,K45*IF(YEAR(E30)=2024,O26,P26))/(1+H31)-K57","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"STUT","Crédito IDPC acum. desde 2016"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"ROUND(L45/(1+H31),0)","v":0},{"$f":"MIN(Q42,L45*Q26)/(1+H31)","v":0}]

{"sheet":"ISIF ProPyme Resumen","index":3,"n_rows":36,"n_cols":16,"rows_kept":36,"cut":false,"hidden":true,"merged":[[14,2,14,3],[17,2,17,3],[17,5,17,6],[18,2,19,2],[20,2,21,2],[32,12,33,12],[32,13,33,13],[1,2,1,6],[23,13,23,14],[9,2,9,3],[30,2,30,4],[31,2,31,4],[32,2,32,4],[33,2,33,4],[11,2,11,6],[23,2,23,6],[25,2,25,4],[26,2,26,4],[27,2,27,4],[28,2,28,4],[29,2,29,4]]}
[]
[null,null,"INGRESO DE DATOS"]
[]
[null,null,null,null,null,null,null,null,null,null,"Determinación de saldos máximos disponibles para acogerse al ISIF "]
[null,null,"Mes IPC","IPC","Mes IPC","IPC"]
[null,null,"2024-07-01",null,"2024-10-01",null,null,null,null,null,null,null,null,"Totales","RAI > STUT","STUT"]
[null,null,"2024-08-01",null,"2024-11-01",null,null,null,null,null,null,null,"Utilidades",{"$f":"'ISIF ProPyme Detalle'!J42","v":0},{"$f":"'ISIF ProPyme Detalle'!K42","v":0},{"$f":"'ISIF ProPyme Detalle'!L42","v":0}]
[null,null,"2024-09-01",null,"2024-12-01"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"SAC 2017","SAC 2016"]
[null,null,"Mes que se acogerá al ISIF",null,null,null,null,null,null,null,null,null,"Créditos",{"$f":"IF(O7>0,('ISIF ProPyme Detalle'!O42+'ISIF ProPyme Detalle'!P42),0)","v":0},{"$f":"'ISIF ProPyme Detalle'!Q42","v":0}]
[]
[null,null,"Montos declarados en F22 AT 2024 al 31.12.2023"]
[]
[null,null,"Recuadro N°20: Utilidades",null,"RAI","STUT",null,null,null,null,"Ingresar Monto del Total de Utilidades que se acogerá al ISIF"]
[null,null,"Remanente ejercicio siguiente (+)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total acogido ISIF"]
[null,null,"Recuadro N°21: Créditos",null,null,null,null,null,null,null,null,null,"Utilidades"]
[null,null,"Remanente ejercicio sgte. (+)",null,"SAC 2017","SAC 2016"]
[null,null,"No Sujeto a Restitución","Sin D° Devolución",null,null,"Factor TEF"]
[null,null,null,"Con D° Devolución"]
[null,null,"Sujeto a Restitución","Sin D° Devolución",null,null,null,null,null,null,"Determinación del ISIF y montos a declarar en Formulario 50"]
[null,null,null,"Con D° Devolución"]
[]
[null,null,"Ajustes en determinación de montos suceptibles de acogerse al ISIF ",null,null,null,null,null,null,null,null,null,"Cod.","Declaración F50 Línea 81"]
[null,null,null,null,null,null,null,null,null,null,null,null,852,"Base Imponible",{"$f":"'ISIF ProPyme Detalle'!P47","v":0}]
[null,null,"Deducciones a la fecha de la opción (lista desplegable)",null,null,"Mes / Año ajuste","Montos Históricos",null,null,null,null,null,null,"ISIF tasa 30%",{"$f":"'ISIF ProPyme Detalle'!J48","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,853,"Crédito por IDPC",{"$f":"'ISIF ProPyme Detalle'!P49","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,854,"Impuesto a Pagar",{"$f":"'ISIF ProPyme Detalle'!P50","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Deducción en registros por acogerse al ISIF en valores deflactados al 31.12.2023"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"RAI",{"$f":"'ISIF ProPyme Detalle'!J57","v":0},"SAC 2017 Sin rest.",{"$f":"'ISIF ProPyme Detalle'!K57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SAC 2017 Con rest.",{"$f":"'ISIF ProPyme Detalle'!L57","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"STUT",{"$f":"'ISIF ProPyme Detalle'!J61","v":0},"SAC 2016",{"$f":"'ISIF ProPyme Detalle'!K61","v":0}]

{"sheet":"ISIF ProPyme Detalle","index":4,"n_rows":61,"n_cols":17,"rows_kept":61,"cut":false,"hidden":true,"merged":[[54,10,54,11],[58,10,59,10],[30,9,31,9],[54,9,55,9],[58,9,59,9],[38,1,38,3],[52,9,52,11],[27,16,28,16],[27,14,27,15],[23,14,23,15],[23,16,24,16],[45,14,45,15],[40,1,40,3],[39,1,39,3],[33,1,33,3],[34,1,34,3],[35,1,35,3],[36,1,36,3],[37,1,37,3],[16,1,16,4],[27,1,27,4],[28,9,28,11],[30,7,31,7],[30,1,31,1],[29,2,29,3],[19,1,19,2],[21,1,21,2],[22,1,23,1],[24,1,25,1],[21,4,21,5]]}
[null,"Mes IPC","IPC"]
[null,"2023-11-01",101.59]
[null,"2023-12-01",101.04]
[null,"2024-01-01",101.72]
[null,"2024-02-01",102.32]
[null,"2024-03-01",102.7]
[null,"2024-04-01",103.24]
[null,"2024-05-01",103.52]
[null,"2024-06-01",103.42]
[null,"2024-07-01",{"$f":"'ISIF ProPyme Resumen'!D6","v":0}]
[null,"2024-08-01",{"$f":"'ISIF ProPyme Resumen'!D7","v":0}]
[null,"2024-09-01",{"$f":"'ISIF ProPyme Resumen'!D8","v":0}]
[null,"2024-10-01",{"$f":"'ISIF ProPyme Resumen'!F6","v":0}]
[null,"2024-11-01",{"$f":"'ISIF ProPyme Resumen'!F7","v":0}]
[null,"2024-12-01",{"$f":"'ISIF ProPyme Resumen'!F8","v":0}]
[]
[null,"Montos declarados en F22 al 31.12.2023"]
[]
[null,null,null,"RAI","STUT"]
[null,"Saldo acumulado al cierre",null,{"$f":"'ISIF ProPyme Resumen'!E15","v":0},{"$f":"'ISIF ProPyme Resumen'!F15","v":0}]
[]
[null,"Total crédito por IDPC",null,"SAC 2017","SAC 2016"]
[null,"No Sujeto a Restitución","Sin D° Devolución",{"$f":"'ISIF ProPyme Resumen'!E19","v":0},{"$f":"'ISIF ProPyme Resumen'!F19","v":0},"Factor TEF"]
[null,null,"Con D° Devolución",{"$f":"'ISIF ProPyme Resumen'!E20","v":0},{"$f":"'ISIF ProPyme Resumen'!F20","v":0},{"$f":"'ISIF ProPyme Resumen'!G20","v":0},null,null,null,null,null,null,null,null,"Factor de Crédito por IDPC",null,"Factor TEF"]
[null,"Sujeto a Restitución","Sin D° Devolución",{"$f":"'ISIF ProPyme Resumen'!E21","v":0},null,null,null,null,null,null,null,null,null,null,"Año 2024","Año 2025"]
[null,null,"Con D° Devolución",{"$f":"'ISIF ProPyme Resumen'!E22","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"TRUNC(0.125/(1-0.125),6)","v":0.14285700000000001},{"$f":"TRUNC(0.25/(1-0.25),6)","v":0.33333299999999999},{"$f":"IF(F24>0,F24,0)","v":0}]
[]
[null,"Determinación de montos suceptibles de acogerse al ISIF ",null,null,null,null,null,null,null,null,null,null,null,null,"Crédito IDPC acum. desde 2017",null,"Crédito IDPC acum. desde 2016"]
[null,null,null,null,null,null,null,null,null,"Actulizados",null,null,null,null,"No Sujeto a Rest.","Sujeto a Rest."]
[null,null,"Mes / Año en que se acoge al ISIF",null,null,"Saldo Histórico",null,"IPC",null,"Totales","Saldo RAI > STUT","STUT",null,"Hist",{"$f":"IF(AND(D20>0,E30>0),D23+D24,0)","v":0},{"$f":"IF(AND(D20>0,E30>0),D25+D26,0)","v":0},{"$f":"IF(AND(D20>0,E30>0),E23+E24,0)","v":0}]
[null,"Saldos antes de ajustes","STUT disponible para acogerse a ISIF (con tope de saldo RAI)",null,null,{"$f":"IF(AND(D20>0,E20>0,E30>0),MIN(D20,E20),0)","v":0},null,{"$f":"IF(ISBLANK(E30),,ROUND(VLOOKUP(EDATE(E30,-1),$B$2:$C$15,2,0)/C2-1,3))","v":0},null,{"$f":"K32+L31","v":0},null,{"$f":"IF(F31>0,ROUND(F31*(1+H31),0),0)","v":0},null,"Reaj",null,null,{"$f":"IF(Q30>0,ROUND(Q30*(1+$H31),0),0)","v":0}]
[null,null,"RAI disponible para ISIF (monto en exceso de STUT)",null,null,{"$f":"IF(AND((D20-E20)>0,E30>0),(D20-E20),0)","v":0},null,null,null,null,{"$f":"IF(F32>0,ROUND(F32*(1+H31),0),0)","v":0},null,null,"Reaj",{"$f":"IF(O30>0,ROUND(O30*(1+H31),0),0)","v":0},{"$f":"IF(P30>0,ROUND(P30*(1+$H31),0),0)","v":0}]
[null,"Deducciones a la fecha de la opción (selección de lista)",null,null,"Mes / Año ajuste","Montos Históricos"]
[null,null,null,null,null,null,null,{"$f":"IF(OR(ISBLANK(E34),ISBLANK(E$30)),,ROUND(VLOOKUP(EDATE($E$30,-1),$B$2:$C$15,2,0)/VLOOKUP(EDATE(E34,-1),$B$2:$C$15,2,0)-1,3))","v":0},null,{"$f":"-IF(F34>0,MIN(ROUND(ABS(F34)*(1+H34),0),J$31),0)","v":0},{"$f":"IF(K$32>0,IF(K$32>-J34,J34,-K$32),0)","v":0},{"$f":"IF((-J34+K34)>0,IF(L$31>0,IF(L$31>(-J34+K34),J34-K34,-L$31)),0)","v":0},null,null,{"$f":"IF(RIGHT(B34,4)=\"2024\", ,IF(O$32>0,IF(O$32>-K34*IF(YEAR($E$30)=2024,$O$26,$P$26),K34*IF(YEAR($E$30)=2024,$O$26,$P$26),-O$32),0))","v":0},{"$f":"IF(RIGHT(B34,4)=\"2024\", ,IF(P$32>0,IF(-K34*IF(YEAR($E$30)=2024,$O$26,$P$26)+O34>0,IF((-K34*IF(YEAR($E$30)=2024,$O$26,$P$26)+O34)>P$32,-P$32,(K34*IF(YEAR($E$30)=2024,$O$26,$P$26)-O34)),0),0))","v":0},{"$f":"IF(RIGHT(B34,4)=\"2024\", ,IF(Q$31>0,IF(Q$31>-L34*$Q$26,L34*$Q$26,-Q$31),0))","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(OR(ISBLANK(E35),ISBLANK(E$30)),,ROUND(VLOOKUP(EDATE($E$30,-1),$B$2:$C$15,2,0)/VLOOKUP(EDATE(E35,-1),$B$2:$C$15,2,0)-1,3))","v":0},null,{"$f":"-IF(F35>0,MIN(ROUND(ABS(F35)*(1+H35),0),J$31+SUM(J$34:J34)),0)","v":0},{"$f":"IF(K$32+SUM(K$34:K34)>0,IF(K$32+SUM(K$34:K34)>-J35,J35,-(K$32+SUM(K$34:K34))),0)","v":0},{"$f":"IF((-J35+K35)>0,IF(L$31+SUM(L$34:L34)>0,IF(L$31+SUM(L$34:L34)>(-J35+K35),J35-K35,-(L$31+SUM(L$34:L34))),0),0)","v":0},null,null,{"$f":"IF(RIGHT(B35,4)=\"2024\", ,IF(O$32+SUM(O$34:O34)>0,IF(O$32+SUM(O$34:O34)>-K35*IF(YEAR($E$30)=2024,$O$26,$P$26),K35*IF(YEAR($E$30)=2024,$O$26,$P$26),-(O$32+SUM(O$34:O34))),0))","v":0},{"$f":"IF(RIGHT(B35,4)=\"2024\", ,IF(P$32+SUM(P$34:P34)>0,IF(-K35*IF(YEAR($E$30)=2024,$O$26,$P$26)+O35>0,IF((-K35*IF(YEAR($E$30)=2024,$O$26,$P$26)+O35)>(P$32+SUM(P$34:P34)),-(P$32+SUM(P$34:P34)),(K35*IF(YEAR($E$30)=2024,$O$26,$P$26)-O35)),0),0))","v":0},{"$f":"IF(RIGHT(B35,4)=\"2024\", ,IF(Q$31+SUM(Q$34:Q34)>0,IF(Q$31+SUM(Q$34:Q34)>-L35*$Q$26,L35*$Q$26,-(Q$31+SUM(Q$34:Q34))),0))","v":0}]
[null,null,null,null,null,null,null,0,null,{"$f":"-IF(F36>0,MIN(ROUND(ABS(F36)*(1+H36),0),J$31+SUM(J$34:J35)),0)","v":0},{"$f":"IF(K$32+SUM(K$34:K35)>0,IF(K$32+SUM(K$34:K35)>-J36,J36,-(K$32+SUM(K$34:K35))),0)","v":0},{"$f":"IF((-J36+K36)>0,IF(L$31+SUM(L$34:L35)>0,IF(L$31+SUM(L$34:L35)>(-J36+K36),J36-K36,-(L$31+SUM(L$34:L35))),0),0)","v":0},null,null,{"$f":"IF(RIGHT(B36,4)=\"2024\", ,IF(O$32+SUM(O$34:O35)>0,IF(O$32+SUM(O$34:O35)>-K36*IF(YEAR($E$30)=2024,$O$26,$P$26),K36*IF(YEAR($E$30)=2024,$O$26,$P$26),-(O$32+SUM(O$34:O35))),0))","v":0},{"$f":"IF(RIGHT(B36,4)=\"2024\", ,IF(P$32+SUM(P$34:P35)>0,IF(-K36*IF(YEAR($E$30)=2024,$O$26,$P$26)+O36>0,IF((-K36*IF(YEAR($E$30)=2024,$O$26,$P$26)+O36)>(P$32+SUM(P$34:P35)),-(P$32+SUM(P$34:P35)),(K36*IF(YEAR($E$30)=2024,$O$26,$P$26)-O36)),0),0))","v":0},{"$f":"IF(RIGHT(B36,4)=\"2024\", ,IF(Q$31+SUM(Q$34:Q35)>0,IF(Q$31+SUM(Q$34:Q35)>-L36*$Q$26,L36*$Q$26,-(Q$31+SUM(Q$34:Q35))),0))","v":0}]
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[null,null,null,null,null,null,null,0,null,{"$f":"-IF(F41>0,MIN(ROUND(ABS(F41)*(1+H41),0),J$31+SUM(J$34:J40)),0)","v":0},{"$f":"IF(K$32+SUM(K$34:K40)>0,IF(K$32+SUM(K$34:K40)>-J41,J41,-(K$32+SUM(K$34:K40))),0)","v":0},{"$f":"IF((-J41+K41)>0,IF(L$31+SUM(L$34:L40)>0,IF(L$31+SUM(L$34:L40)>(-J41+K41),J41-K41,-(L$31+SUM(L$34:L40))),0),0)","v":0},null,null,{"$f":"IF(RIGHT(B41,4)=\"2024\", ,IF(O$32+SUM(O$34:O40)>0,IF(O$32+SUM(O$34:O40)>-K41*IF(YEAR($E$30)=2024,$O$26,$P$26),K41*IF(YEAR($E$30)=2024,$O$26,$P$26),-(O$32+SUM(O$34:O40))),0))","v":0},{"$f":"IF(RIGHT(B41,4)=\"2024\", ,IF(P$32+SUM(P$34:P40)>0,IF(-K41*IF(YEAR($E$30)=2024,$O$26,$P$26)+O41>0,IF((-K41*IF(YEAR($E$30)=2024,$O$26,$P$26)+O41)>(P$32+SUM(P$34:P40)),-(P$32+SUM(P$34:P40)),(K41*IF(YEAR($E$30)=2024,$O$26,$P$26)-O41)),0),0))","v":0},{"$f":"IF(RIGHT(B41,4)=\"2024\", ,IF(Q$31+SUM(Q$34:Q40)>0,IF(Q$31+SUM(Q$34:Q40)>-L41*$Q$26,L41*$Q$26,-(Q$31+SUM(Q$34:Q40))),0))","v":0}]
[null,"(=) Saldo máximo disponible para acogerse al ISIF asociado al saldo RAI y/o STUT",null,null,null,null,null,null,null,{"$f":"J31+SUM(J34:J41)","v":0},{"$f":"K32+SUM(K34:K41)","v":0},{"$f":"L31+SUM(L34:L41)","v":0},null,null,{"$f":"O32+SUM(O34:O41)","v":0},{"$f":"P32+SUM(P34:P41)","v":0},{"$f":"Q31+SUM(Q34:Q41)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Totales","Saldo RAI > STUT","STUT"]
[null,null,null,null,"Monto de utilidades que se acogerá al ISIF",null,null,null,null,{"$f":"IF(D20>0,'ISIF ProPyme Resumen'!N17,0)","v":0},{"$f":"J45-L45","v":0},{"$f":"IF(J45>0,MIN(J45,L42),0)","v":0}]
[null,null,null,null,"(+) Incremento por Crédito de IDPC (art. 54 y 62 LIR)",null,null,null,null,{"$f":"K46+L46","v":0},{"$f":"MIN(O42+P42,K45*IF(YEAR(E30)=2024,O26,P26))","v":0},{"$f":"MIN(Q42,L45*Q26)","v":0},null,"Cod.","Declaración F50 Línea 81"]
[null,null,null,null,"(=) Base Imponible afecta al ISIF",null,null,null,null,{"$f":"K47+L47","v":0},{"$f":"SUM(K45:K46)","v":0},{"$f":"SUM(L45:L46)","v":0},null,852,"Base Imponible",{"$f":"K47+L47","v":0}]
[null,null,null,null,null,"ISIF Determinado",null,0.3,null,{"$f":"K48+L48","v":0},{"$f":"ROUND(K47*H48,0)","v":0},{"$f":"ROUND(L47*H48,0)","v":0}]
[null,null,null,null,null,"(-) Crédito por IDPC",null,null,null,{"$f":"K49+L49","v":0},{"$f":"IF(K46<=O42,-K46,-(O42+(K46-O42)*65%))","v":0},{"$f":"-L46","v":0},null,853,"Crédito por IDPC",{"$f":"+K49+L49","v":0}]
[null,null,null,null,null,"ISIF a Pagar",null,null,null,{"$f":"J48+J49","v":0},{"$f":"SUM(K48:K49)","v":0},{"$f":"SUM(L48:L49)","v":0},null,854,"Impuesto a Pagar",{"$f":"K50+L50","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,"Montos a ajustar en registros deflactados al 31.12.2023"]
[]
[null,null,null,null,null,null,null,null,null,"RAI","Crédito IDPC acum. desde 2017"]
[null,null,null,null,null,null,null,null,null,null,"No Sujeto a Rest.","Sujeto a Rest."]
[null,null,null,null,null,null,null,null,null,{"$f":"ROUND((K45+L45)/(1+H31),0)","v":0},{"$f":"MIN(K46,O42)/(1+H31)","v":0},{"$f":"K46/(1+H31)-K57","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"STUT","Crédito IDPC acum. desde 2016"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"ROUND(L45/(1+H31),0)","v":0},{"$f":"L46/(1+H31)","v":0}]

{"sheet":"ISIF Instrucciones F-50","index":5,"n_rows":12,"n_cols":12,"rows_kept":12,"cut":false,"hidden":true,"merged":[[5,2,5,11],[9,9,9,11],[8,2,8,11],[2,2,2,11],[3,2,3,11],[4,2,4,11],[10,7,10,8],[9,7,9,8],[9,4,9,5],[9,3,10,3],[9,2,10,2]]}
[]
[null,null,"Anexo Res. Ex. N°76 de 2024"]
[null,null,"Las líneas 80 y 81 deberán ser utilizadas por los contribuyentes sujetos al Impuesto de Primera Categoría (en adelante IDPC) que tributen sobre la base de un balance general, según contabilidad completa, que al término del año comercial 2023 mantengan un saldo de utilidades tributables acumuladas contenidas en el registro de rentas afectas a impuestos (RAI) a contar del 01 de enero de 2017, que cumplan los requisitos y condiciones establecidos en los artículos décimo y undécimo de la Ley N° 21.681, y que opten por pagar un tributo sustitutivo de los impuestos finales (ISIF) sobre una parte o el total de dicho saldo de utilidades, conforme a lo dispuesto en los referidos artículos de la Ley N° 21.681 de fecha 01 de julio de 2024."]
[null,null,"Sobre el saldo del registro RAI al 31 de diciembre de 2023 susceptible de acogerse al ISIF, se descontarán los retiros efectuados durante el ejercicio con cargo a este registro y aquellas imputaciones que instruye la Circular emitida el Servicio sobre esta materia."]
[null,null,"El plazo para acogerse al ISIF es hasta el último día hábil bancario de enero de 2025, respecto de los saldos que se determinen al 31 de diciembre de 2023. Es necesario destacar que los contribuyentes pueden presentar uno o varios F-50 declarando y pagando el ISIF."]
[null,null,"La línea a utilizar, según se explica a continuación, está determinada por el régimen de tributación conforme al cual tributen los contribuyentes en el ejercicio comercial en que se ejerza la opción."]
[null,null,"Para ver instrucciones posicionarse sobre cada código"]
[]
[null,null,"IMPUESTO SUSTITUTIVO LEY 21.681"]
[null,null,"80\n","Impuesto sustitutivo sobre utilidades tributables acumuladas conforme al artículo 10° de la Ley N° 21.681 (régimen de la letra A) del artículo 14 de la LIR)\n","Base Imponible afecta al Impuesto Sustitutivo",null,"Tasa","Crédito por Impuesto de 1° Categoría",null,"Impuesto a Pagar"]
[null,null,null,null,850,null,0.12,null,null,851,null,"+"]
[null,null,81,"Impuesto sustitutivo sobre utilidades tributables acumuladas conforme al artículo 11° de la Ley N° 21.681 (régimen del N° 3 de la letra D) del artículo 14 de la LIR)",852,null,0.3,853,null,854,null,"+"]

{"sheet":"Listas","index":6,"n_rows":15,"n_cols":6,"rows_kept":15,"cut":false,"hidden":true,"merged":[]}
[]
[null,"Ajustes Saldos ",null,"Año mes ISIF",null,"Año mes Ajuste"]
[null,"(-) IDPC correspondiente al AT 2024",null,"2024-07-01",null,"2024-01-01"]
[null,"(-) Retiros/Distribuciones previos a la opción",null,"2024-08-01",null,"2024-02-01"]
[null,"(-) Gastos Rechazados provisionados pagados",null,"2024-09-01",null,"2024-03-01"]
[null,"(-) Montos acogidos previamente al ISIF",null,"2024-10-01",null,"2024-04-01"]
[null,"(-) Deducciones por reorganización empresarial",null,"2024-11-01",null,"2024-05-01"]
[null,"(-) Pérdida tributaria AT 2025 (sin perd. de arrastre)",null,"2024-12-01",null,"2024-06-01"]
[null,null,null,"2025-01-01",null,"2024-07-01"]
[null,null,null,null,null,"2024-08-01"]
[null,null,null,null,null,"2024-09-01"]
[null,null,null,null,null,"2024-10-01"]
[null,null,null,null,null,"2024-11-01"]
[null,null,null,null,null,"2024-12-01"]
[null,null,null,null,null,"2025-01-01"]