AFIP: Escala del Artículo 90 del Impuesto a las Ganancias 2019

La Administración Federal de Ingresos Públicos (AFIP) ha realizado la publicación de la nueva escala del Artículo 90 del Impuesto a las Ganancias 2019 y los montos acumulados mensuales para las retenciones de cuarta categoría. Dichos importes han sido actualizados en un 28,29% tomando la variación del índice de la remuneración imponible promedio de los trabajadores estables (RIPTE) de octubre de 2018 respecto al mismo mes del año 2017.

Nueva Escala del Artículo 90 de la Ley de Ganancias

Tramos de Escala (Artículo 90)Importes Acumulados
MesGanancia Neta Imponible AcumuladaPagarán
De más de $A $$Más elSobre le excedente de $
Enero0,002.753,320,000,050,00
2.753,325.506,63137,670,092.753,32
5.506,638.259,95385,460,125.506,63
8.259,9511.013,27715,860,158.259,95
11.013,2716.519,901.128,860,1911.013,27
16.519,9022.026,542.175,120,2316.519,90
22.026,5433.039,813.441,650,2722.026,54
33.039,8144.053,086.415,230,3133.039,81
44.053,08en adelante9.829,340,3544.053,08
Febrero0,005.506,640,000,050,00
5.506,6411.013,27275,330,095.506,64
11.013,2716.519,90770,930,1211.013,27
16.519,9022.026,541.431,730,1516.519,90
22.026,5433.039,812.257,720,1922.026,54
33.039,8144.053,084.350,240,2333.039,81
44.053,0866.079,616.883,290,2744.053,08
66.079,6188.106,1512.830,460,3166.079,61
88.106,15en adelante19.658,690,3588.106,15
Marzo0,008.259,950,000,050,00
8.259,9516.519,90413,000,098.259,95
16.519,9024.779,861.156,390,1216.519,90
24.779,8633.039,812.147,590,1524.779,86
33.039,8149.559,713.386,580,1933.039,81
49.559,7166.079,616.525,360,2349.559,71
66.079,6199.119,4210.324,940,2766.079,61
99.119,42132.159,2319.245,690,3199.119,42
132.159,23en adelante29.488,030,35132.159,23
Abril0,0011.013,270,000,050,00
11.013,2722.026,54550,660,0911.013,27
22.026,5433.039,811.541,860,1222.026,54
33.039,8144.053,082.863,450,1533.039,81
44.053,0866.079,614.515,440,1944.053,08
66.079,6188.106,158.700,480,2366.079,61
88.106,15132.159,2313.766,590,2788.106,15
132.159,23176.212,3025.660,920,31132.159,23
176.212,30en adelante39.317,370,35176.212,30
Mayo0,0013.766,590,000,050,00
13.766,5927.533,17688,330,0913.766,59
27.533,1741.299,761.927,320,1227.533,17
41.299,7655.066,353.579,310,1541.299,76
55.066,3582.599,525.644,300,1955.066,35
82.599,52110.132,6910.875,600,2382.599,52
110.132,69165.199,0317.208,230,27110.132,69
165.199,03220.265,3832.076,150,31165.199,03
220.265,38en adelante49.146,710,35220.265,38
Junio0,0016.519,910,000,050,00
16.519,9133.039,81826,000,0916.519,91
33.039,8149.559,712.312,790,1233.039,81
49.559,7166.079,624.295,180,1549.559,71
66.079,6299.119,426.773,160,1966.079,62
99.119,42132.159,2313.050,730,2399.119,42
132.159,23198.238,8420.649,880,27132.159,23
198.238,84264.318,4638.491,380,31198.238,84
264.318,46en adelante58.976,060,35264.318,46
Julio0,0019.273,220,000,050,00
19.273,2238.546,44963,660,0919.273,22
38.546,4457.819,662.698,250,1238.546,44
57.819,6677.092,885.011,040,1557.819,66
77.092,88115.639,327.902,020,1977.092,88
115.639,32154.185,7615.225,850,23115.639,32
154.185,76231.278,6524.091,530,27154.185,76
231.278,65308.371,5344.906,600,31231.278,65
308.371,53en adelante68.805,400,35308.371,53
Agosto0,0022.026,540,000,050,00
22.026,5444.053,071.101,330,0922.026,54
44.053,0766.079,613.083,710,1244.053,07
66.079,6188.106,155.726,900,1566.079,61
88.106,15132.159,239.030,880,1988.106,15
132.159,23176.212,3017.400,970,23132.159,23
176.212,30264.318,4527.533,170,27176.212,30
264.318,45352.424,6151.321,830,31264.318,45
352.424,61en adelante78.634,740,35352.424,61
Septiembre0,0024.779,860,000,050,00
24.779,8649.559,711.238,990,0924.779,86
49.559,7174.339,573.469,180,1249.559,71
74.339,5799.119,426.442,760,1574.339,57
99.119,42148.679,1310.159,740,1999.119,42
148.679,13198.238,8419.576,090,23148.679,13
198.238,84297.358,2630.974,820,27198.238,84
297.358,26396.477,6857.737,060,31297.358,26
396.477,68en adelante88.464,080,35396.477,68
Octubre0,0027.533,180,000,050,00
27.533,1855.066,341.376,660,0927.533,18
55.066,3482.599,523.854,640,1255.066,34
82.599,52110.132,697.158,630,1582.599,52
110.132,69165.199,0311.288,600,19110.132,69
165.199,03220.265,3821.751,210,23165.199,03
220.265,38330.398,0734.416,470,27220.265,38
330.398,07440.530,7664.152,290,31330.398,07
440.530,76en adelante98.293,430,35440.530,76
Noviembre0,0030.286,490,000,050,00
30.286,4960.572,981.514,320,0930.286,49
60.572,9890.859,474.240,110,1260.572,98
90.859,47121.145,967.874,490,1590.859,47
121.145,96181.718,9412.417,460,19121.145,96
181.718,94242.291,9123.926,330,23181.718,94
242.291,91363.437,8737.858,110,27242.291,91
363.437,87484.583,8370.567,520,31363.437,87
484.583,83en adelante108.122,770,35484.583,83
Diciembre0,0033.039,810,000,050,00
33.039,8166.079,611.651,990,0933.039,81
66.079,6199.119,424.625,570,1266.079,61
99.119,42132.159,238.590,350,1599.119,42
132.159,23198.238,8413.546,320,19132.159,23
198.238,84264.318,4526.101,450,23198.238,84
264.318,45396.477,6841.299,760,27264.318,45
396.477,68528.636,9176.982,750,31396.477,68
528.636,91en adelante117.952,110,35528.636,91

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