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DOF: 30/12/2014 |
ANEXO 19 de la Resolución Miscelánea Fiscal para 2015 ANEXO 19 de la Resolución Miscelánea Fiscal para 2015. Al margen un sello con el Escudo Nacional, que dice: Estados Unidos Mexicanos.- Secretaría de Hacienda y Crédito Público. Servicio de Administración Tributaria. Anexo 19 de la Resolución Miscelánea Fiscal para 2015 Cantidades actualizadas establecidas en la Ley Federal de Derechos del año 2015 Contenido Nota: Las cuotas que se publican en este Anexo tienen la finalidad exclusiva de orientar respecto de la ubicación de las cantidades y no crean derechos ni establecen obligaciones distintas a las contenidas en las disposiciones fiscales. Artículo | Cuota | | | | | Sin ajuste | Con ajuste | | | Artículo 5 | | | | | I | $17.25 | $17 | | | II | $146.32 | $146 | | | III | $10.13 | $10 | | | IV | $105.59 | $106 | | | V | $476.16 | $476 | | | VI | $146.32 | $146 | | | Artículo 8 | | | | | I | $331.63 | $332 | | | II | $2,641.80 | $2,642 | | | IV | $331.63 | $332 | | | V | $2,563.11 | $2,563 | | | VI a) | $3,518.64 | $3,519 | | | VI b) | $5,272.35 | $5,272 | | | VI c) | $6,677.56 | $6,678 | | | VI d) | $7,914.14 | $7,914 | | | VII | $4,288.70 | $4,289 | | | Por la reposición de los documentos....Respecto a las fracciones II, V, VI y VII... | $1,083.26 | $1,083 | | | Artículo 9 | $1,124.17 | $1,124 | | | Artículo 10 | $1,124.17 | $1,124 | | | Artículo 12 | $66.09 | $66 | | | Artículo 13 | | | | | I | $359.73 | $360 | | | II | $359.73 | $360 | | | III | $2,641.80 | $2,642 | | | IV | $833.28 | $833 | | | Artículo 14 | $1,429.08 | $1,429 | | | Artículo 14-A | | | | | I a) | $5,627.20 | $5,627 | | | I b) 1. | $3,517.81 | $3,518 | | | I b) 2. | $4,567.73 | $4,568 | | | I b) 3. | $5,439.09 | $5,439 | | | I b) 4. | $6,185.94 | $6,186 | | | II | $1,709.97 | $1,710 | | | Artículo 15 | $1,163.47 | $1,163 | | | Artículo 19 | | | | | I | $2,744.57 | $2,745 | | | II | $3,430.82 | $3,431 | | | III | $1,372.09 | $1,372 | | | IV | $1,715.12 | $1,715 | | | V | $2,444.32 | $2,444 | | | Artículo 19-A | $1,730.34 | $1,730 | | | Artículo 19-C | | | | | I a) | $668.88 | $669 | | | I b) | $5,356.67 | $5,357 | | | segundo párrafo | $59.58 | $60 | | | I c) | $988.37 | $988 | | | Artículo 19-E | | | | | I a) | $9,474.99 | $9,475 | | | I b) | $947.35 | $947 | | | II a) | $1,176.86 | $1,177 | | | II b) 1 | $945.23 | $945 | | | II b) 2 | $1,323.33 | $1,323 | | | III | $1,176.86 | $1,177 | | | VI a) | $1,730.71 | $1,731 | | | VI b) | $1,047.11 | $1,047 | | | VI c) | $771.93 | $772 | | | IX a) | $300.73 | $301 | | | IX b) | $150.33 | $150 | | | Artículo 19-F | | | | | I | $517.36 | $517 | | | II a) | $1,176.86 | $1,177 | | | II b) 1 | $945.23 | $945 | | | II b) 2 | $1,323.33 | $1,323 | | | III | $1,176.86 | $1,177 | | | Artículo 19-G | $694.67 | $695 | | | Artículo 19-H | | | | | II | $1,604.12 | $1,604 | | | IV | $3,208.48 | $3,208 | | | Artículo 20 | | | | | I | $515.45 | $515 | | | II | $1,071.06 | $1,070 | | | III | $1,472.71 | $1,475 | | | IV | $2,264.73 | $2,265 | | | V | $426.63 | $425 | | | VI | $426.63 | $425 | | | VII | $255.89 | $255 | | | Artículo 22 | | | | | I | $710.20 | $710 | | | II | $603.00 | $605 | | | III a) | $723.60 | $725 | | | III d) | $603.00 | $605 | | | IV a) | $3,028.61 | $3,030 | | | IV b) | $455.67 | $455 | | | IV c) | $1,032.40 | $1,030 | | | IV d) | $214.34 | $215 | | | IV e) | $1,031.79 | $1,030 | | | IV f) | $1,578.85 | $1,580 | | | IV g) | $2,115.08 | $2,115 | | | Artículo 23 | | | | | I | $1,916.32 | $1,915 | | | II a) | $1,916.32 | $1,915 | | | II b) | $2,881.20 | $2,880 | | | III | $4,904.80 | $4,905 | | | IV | $120.54 | $120 | | | V | $2,452.34 | $2,450 | | | VI | $670.03 | $670 | | | VII | $737.01 | $735 | | | VIII | $189.81 | $190 | | | Artículo 25 | | | | | III | $362.91 | $365 | | | IV b) | $6,395.50 | $6,395 | | | V a) | $13,175.56 | $13,175 | | | V b) | $5,927.98 | $5,930 | | | V c) | $6,459.58 | $6,460 | | | V d) | $435.32 | $435 | | | VI | $6,395.50 | $6,395 | | | X | $896.87 | $895 | | | XI d) | $6,894.90 | $6,895 | | | XIV | $435.32 | $435 | | | Artículo 26 | | | | | I a) | $252.87 | $255 | | | II a) | $4,459.36 | $4,460 | | | III a) | $1,572.25 | $1,570 | | | Artículo 29 | | | | | I | $27,088.93 | $27,089 | | | II | $278,594.19 | $278,594 | | | III | $243,889.88 | $243,890 | | | IV | $27,088.93 | $27,089 | | | V | $23,987.36 | $23,987 | | | VI | $278,594.19 | $278,594 | | | VII | $22,356.45 | $22,356 | | | VIII | $23,987.34 | $23,987 | | | IX | $246,695.32 | $246,695 | | | X | $466.59 | $467 | | | XI | $37,261.08 | $37,261 | | | XII | $22,356.64 | $22,357 | | | XIII | $23,987.34 | $23,987 | | | XIV | $347,844.26 | $347,844 | | | XV | $23,987.34 | $23,987 | | | XVI | $246,695.32 | $246,695 | | | XVII | $23,987.34 | $23,987 | | | XVIII | $246,695.32 | $246,695 | | | XIX | $34,784.43 | $34,784 | | | XX | $20,870.66 | $20,871 | | | XXI | $43,024.39 | $43,024 | | | XXII | $1,071,057.86 | $1,071,058 | | | XXIII | $42,850.38 | $42,850 | | | XXIV | $630,152.66 | $630,153 | | | XXV | $2,016,488.49 | $2,016,488 | | | XXVI | $20,832.00 | $20,832 | | | Artículo 29-A | | | | | I | $19,796.75 | $19,797 | | | II | $19,796.75 | $19,797 | | | Artículo 29-B | | | | | I a) 1. | $3,150,763.27 | $3,150,763 | | | I a) 2. | $1,575,381.63 | $1,575,382 | | | I a) 3. | $3,150,763.27 | $3,150,763 | | | I b) 1. | $3,150,763.27 | $3,150,763 | | | I b) 2. | $882,213.72 | $882,214 | | | I b) 3. | $882,213.72 | $882,214 | | | I d) | $3,150,763.27 | $3,150,763 | | | I e) | $3,150,763.27 | $3,150,763 | | | I f) | $3,150,763.27 | $3,150,763 | | | I g) | $882,213.72 | $882,214 | | | I h) | $882,213.72 | $882,214 | | | I i) 1. | $3,150,763.27 | $3,150,763 | | | I i) 2. | $882,213.72 | $882,214 | | | I j) | $882,213.72 | $882,214 | | | I k) | $3,150,763.27 | $3,150,763 | | | I l) | $882,213.72 | $882,214 | | | I m) 1. | $3,150,763.27 | $3,150,763 | | | I m) 2. | $882,213.72 | $882,214 | | | I n) 1. | $3,150,763.27 | $3,150,763 | | | I n) 2. | $882,213.72 | $882,214 | | | I ñ) | $882,213.72 | $882,214 | | | IV | $12,603.06 | $12,603 | | | Artículo 29-D | | | | | I b) | $347,844.26 | $347,844 | | | III b) La cuota que resulte, en ningún caso será inferior a | $6,694,111.63 | $6,694,112 | | | IV b) La cuota que resulte, en ningún caso será inferior a | $4,016,466.97 | $4,016,467 | | | VI b) La cuota que resulte, en ningún caso será inferior a | $535,528.93 | $535,529 | | | VIII La cuota que resulte, en ningún caso será inferior a | $80,290.17 | $80,290 | | | IX Primer párrafo | $2,908,223.91 | | | | Tal cuota en ningún caso podrá ser inferior a | $23,265.80 | | | | X primer párrafo | $17,449,343.46 | | | | En ningún caso dicha cuota podrá ser inferior a | $23,265.80 | | | | XI Primer párrafo | $1,256,352.73 | | | | La cuota que resulte, en ningún caso podrá ser inferior a | $25,206.10 | | | | XIII c) La cuota que resulte, en ningún caso será inferior a | $214,211.57 | $214,212 | | | XIV a) | $2,235,664.66 | $2,235,665 | | | XV a) | $2,173,256.82 | $2,173,257 | | | XVI a) | $2,028,805.85 | $2,028,806 | | | XVII a) | $2,028,805.85 | $2,028,806 | | | XVIII c) | $669,411.17 | $669,411 | | | XIX | $973,963.94 | $973,964 | | | XX a) | $1,968,530.09 | $1,968,530 | | | Artículo 29-E | | | | | II | $3,640,282.44 | $3,640,282 | | | III | $9,100,706.09 | $9,100,706 | | | IV | $3,033,568.70 | $3,033,569 | | | V | $3,033,568.70 | $3,033,569 | | | VI | $120,249.01 | $120,249 | | | VII | $33,725.06 | $33,725 | | | XI | $556,606.01 | $556,606 | | | XII | $5,460,423.66 | $5,460,424 | | | XIII | $453,071.33 | $453,071 | | | XIV | $74,081.07 | $74,081 | | | XV | $103,430.79 | $103,431 | | | XVI a) | $479,298.39 | $479,298 | | | XVI b) | $1,338,822.33 | $1,338,822 | | | XVII | $23,265.80 | $23,266 | | | XVIII | $684,796.91 | $684,797 | | | XX | $1,271,881.20 | $1,271,881 | | | XXI a) | $46,858.78 | $46,859 | | | XXI b) | $93,717.57 | $93,718 | | | XXII a) | $94,172.76 | $94,173 | | | XXII b) | $80,048.20 | $80,048 | | | XXIII | $915.75 | $916 | | | en ningún caso podrá ser inferior a | $38,434.55 | $38,435 | | | XXIV | $649,477.33 | $649,477 | | | Artículo 29-F | | | | | I a) 1. | $504,122.12 | $504,122 | | | I a) 2. i) | $151,236.64 | $151,237 | | | I a) 2. ii) | $302,473.27 | $302,473 | | | I a) 3. | $504,122.12 | $504,122 | | | I b) | $378,091.59 | $378,092 | | | I c) | $151,236.64 | $151,237 | | | I d) | $378,091.59 | $378,092 | | | I e) | $100,824.43 | $100,824 | | | I f) | $100,824.43 | $100,824 | | | I g) | $100,824.43 | $100,824 | | | III | $12,603.06 | $12,603 | | | Artículo 30 | | | | | III | $618,292.68 | $618,293 | | | IV | $33,725.06 | $33,725 | | | V cuota mensual | $7,747.43 | $7,747 | | | VI cuota mensual | $4,648.45 | $4,648 | | | Artículo 30-A | | | | | I | $1,881.00 | $1,881 | | | II | $2,958.31 | $2,958 | | | III | $1,547.77 | $1,548 | | | IV | $9,406.42 | $9,406 | | | V | $2,958.31 | $2,958 | | | VI | $1,547.77 | $1,548 | | | VII | $145.11 | $145 | | | VIII | $675.65 | $676 | | | IX | $348.99 | $349 | | | Artículo 30-B | | | | | I | $9,406.51 | $9,407 | | | II | $2,958.31 | $2,958 | | | III | $1,547.77 | $1,548 | | | Artículo 30-C | | | | | I | $1,367.01 | $1,367 | | | II | $1,367.01 | $1,367 | | | III | $1,367.01 | $1,367 | | | Artículo 30-D | $598.29 | $598 | | | Artículo 31 | | | | | III | $618,292.68 | $618,293 | | | IV | $33,725.06 | $33,725 | | | Artículo 31-A | | | | | I | $2,958.31 | $2,958 | | | II | $1,547.77 | $1,548 | | | III | $9,405.49 | $9,405 | | | IV | $2,958.31 | $2,958 | | | V | $1,547.77 | $1,548 | | | VI | $1,882.25 | $1,882 | | | VII | $145.11 | $145 | | | VIII | $675.65 | $676 | | | IX | $348.99 | $349 | | | Artículo 31-A-1 | | | | | I | $1,367.01 | $1,367 | | | II | $1,367.01 | $1,367 | | | III | $1,367.01 | $1,367 | | | Artículo 31-B | | | | | I cuota anual | $76,541.28 | | | | por cada mil pesos del saldo total | $0.1750 | | | | II | $72,603.96 | | | | ...cuota anual de... | $76,541.28 | | | | o de | $72,603.96 | | | | Para los efectos de la cuota anual adicional de ... | $0.1750 | | | | ...por la cuota anual de... | $0.1750 | | | | III por cada Administradora de Fondos para el Retiro | $2,235,664.66 | | | | Artículo 32 | $337,250.55 | $337,251 | | | Artículo 34 | $111,783.23 | $111,783 | | | Artículo 40 | | | | | a) | $5,337.12 | $5,337 | | | b) | $10,846.44 | $10,846 | | | c) | $10,502.08 | $10,502 | | | d) | $56,814.77 | $56,815 | | | e) | $10,846.44 | $10,846 | | | f) | $8,608.28 | $8,608 | | | g) | $8,608.28 | $8,608 | | | h) | $9,469.12 | $9,469 | | | i) | $5,164.96 | $5,165 | | | j) | $5,681.46 | $5,681 | | | k) | $47,293.98 | $47,294 | | | l) | $65,351.14 | $65,351 | | | m) | $24,506.67 | $24,507 | | | n) | $8,279.08 | $8,279 | | | ñ) | $22,534.26 | $22,534 | | | o) | $7,612.24 | $7,612 | | | p) | $7,612.24 | $7,612 | | | q) | $7,612.24 | $7,612 | | | Artículo 42 | | | | | I a) | $10.85 | $11 | | | I b) | $21.16 | $21 | | | I c) | $34.28 | $34 | | | III | $17.62 | $18 | | | Artículo 49 | | | | | III | $280.92 | $281 | | | IV | $280.92 | $281 | | | V | $281.69 | $282 | | | VI | $275.48 | $275 | | | VII a) | $280.92 | $281 | | | VII b) | $266.78 | $267 | | | VII c) | $280.92 | $281 | | | VII d) | $280.92 | $281 | | | VII e) | $270.48 | $270 | | | VIII | $2,976.89 | $2,977 | | | Artículo 51 | | | | | I | $8,758.03 | $8,758 | | | II | $17,513.47 | $17,513 | | | III a) | $4,278.60 | $4,279 | | | III b) | $4,278.60 | $4,279 | | | IV | $13,906.26 | $13,906 | | | Artículo 52 | $3,862.93 | $3,863 | | | Artículo 53-G | $12,633.43 | $12,633 | | | Artículo 53-H | $2,526.55 | $2,527 | | | Artículo 53-K | $0.3880 | | | | Artículo 53-L | $1.43 | | | | Artículo 56 | | | | | I a) | $96,867.66 | $96,868 | | | I b) | $126,410.78 | $126,411 | | | I c) | $186,921.77 | $186,922 | | | I d) | $790,620.81 | $790,621 | | | II a) | $16,987.99 | $16,988 | | | II b) | $93,118.43 | $93,118 | | | II c) | $229,672.69 | $229,673 | | | II d) | $379,526.14 | $379,526 | | | II e) | $1,154,291.09 | $1,154,291 | | | IV | $695,858.28 | $695,858 | | | V | $13,916.56 | $13,917 | | | Artículo 57 | | | | | I a) | $621,697.14 | $621,697 | | | I b) | $377,932.91 | $377,933 | | | I c) | $621,697.14 | $621,697 | | | I d) | $308,050.41 | $308,050 | | | I e) | $4,175,056.44 | $4,175,056 | | | I f) | $162,491.97 | $162,492 | | | II a) | $491,774.24 | $491,774 | | | II b) | $446,187.00 | $446,187 | | | II c) | $598,441.81 | $598,442 | | | II d) | $175,305.09 | $175,305 | | | II e) | $113,895.94 | $113,896 | | | II f) | $226,949.76 | $226,950 | | | III | $416,704.34 | $416,704 | | | Artículo 58 | | | | | I a) | $611,378.15 | $611,378 | | | I b) | $611,378.15 | $611,378 | | | I c) | $231,039.02 | $231,039 | | | I d) | $611,378.15 | $611,378 | | | II a) | $491,774.24 | $491,774 | | | II b) | $446,187.00 | $446,187 | | | II c) | $175,305.09 | $175,305 | | | II d) | $598,421.17 | $598,421 | | | Artículo 58-A | | | | | I | $598,421.17 | $598,421 | | | II | $482,589.83 | $482,590 | | | III | $175,305.09 | $175,305 | | | Artículo 58-B | | | | | I | $600,980.30 | $600,980 | | | II | $612,130.48 | $612,130 | | | Artículo 59 | | | | | I | $6,231.49 | $6,231 | | | II | $22,558.94 | $22,559 | | | III | $1,649.70 | $1,650 | | | IV | $902.25 | $902 | | | V | $1,480.85 | $1,481 | | | Artículo 60 | $3,978.78 | $3,979 | | | Artículo 61 | $2,457.60 | $2,458 | | | Artículo 61-D | $61,907.96 | $61,908 | | | Artículo 61-E | $13,163.26 | $13,163 | | | Artículo 63 | | | | | Rango de Superficie (Hectáreas) | | | | | Límites | | | | | Inferior Superior | Cuota Fija | Cuota Adicional | | | 1 30 | $558.84 | $9.08 | | | 31 100 | $846.23 | $16.89 | | | 101 500 | $2,074.87 | $41.07 | | | 501 1000 | $19,373.38 | $53.53 | | | 1,001 5,000 | $53,964.14 | $3.2419 | | | 5,001 50,000 | $68,495.89 | $2.3236 | | | 50,001 en adelante | $173,657.78 | $2.1428 | | | Artículo 64 | | | | | II | $2,248.34 | $2,248 | | | III | $1,124.17 | $1,124 | | | IV | $562.08 | $562 | | | V | $562.08 | $562 | | | Artículo 65 | | | | | I | $1,124.17 | $1,124 | | | II | $562.08 | $562 | | | III | $2,248.34 | $2,248 | | | IV | $1,124.17 | $1,124 | | | V | $562.08 | $562 | | | VI | $562.08 | $562 | | | VII | $562.08 | $562 | | | Artículo 66 | | | | | I | $3,372.51 | $3,373 | | | II | $562.08 | $562 | | | III | $2,135.92 | $2,136 | | | Artículo 72 | | | | | I | $6,358.90 | $6,359 | | | II | $6,358.90 | $6,359 | | | III | $6,168.39 | $6,168 | | | IV | $1,220.38 | $1,220 | | | V | $1,786.01 | $1,786 | | | VI | $6,108.84 | $6,109 | | | VII | $732.14 | $732 | | | VIII | $613.06 | $613 | | | IX a) | $613.06 | $613 | | | IX b) | $1,226.31 | $1,226 | | | Artículo 73-A | $564.87 | $565 | | | Artículo 73-F | $595.14 | $595 | | | Artículo 78 | | | | | I | $45,677.17 | $45,677 | | | II | $218,879.59 | $218,880 | | | III | $160,443.62 | $160,444 | | | V | $22,960.80 | $22,961 | | | VI | $140,977.99 | $140,978 | | | Artículo 86-A | | | | | I | $94.54 | $95 | | | II | $94.54 | $95 | | | III | $473.60 | $474 | | | IV | $473.60 | $474 | | | V | $2,042.21 | $2,042 | | | VI | $2,042.21 | $2,042 | | | VII | $18,639.82 | $18,640 | | | VIII | $915.82 | $916 | | | Artículo 86-C | | | | | I | $2,289.62 | $2,290 | | | Artículo 86-D | | | | | I | $704.15 | $704 | | | II | $83,697.30 | $83,697 | | | III a) | $789.42 | $789 | | | III b) | $6,392.42 | $6,392 | | | IV | $2,526.55 | $2,527 | | | Artículo 86-D-1 | $6,055.01 | $6,055 | | | Artículo 86-E | | | | | I | $315.69 | $316 | | | Artículo 86-G | $1,239.56 | $1,240 | | | Artículo 87 | | | | | I | $14,844.34 | $14,844 | | | II | $789.42 | $789 | | | III | $7,264.10 | $7,264 | | | IV | $789.42 | $789 | | | V | $2,005.46 | $2,005 | | | Artículo 88 | | | | | I | $1,403.60 | $1,404 | | | II | $400.86 | $401 | | | III | $709.86 | $710 | | | IV | $400.91 | $401 | | | V | $260.50 | $260 | | | Artículo 89 | $3,097.88 | $3,098 | | | Artículo 90 | | | | | I | $349.08 | $349 | | | II | $1.3727 | | | | III a) | $9,474.99 | $9,475 | | | III b) | $4,737.40 | $4,737 | | | IV | $291.11 | $291 | | | V | $3.65 | $4 | | | VI | $364.03 | $364 | | | Artículo 90-A | | | | | I | $2,062.82 | $2,063 | | | II | $606.71 | $607 | | | III | $503.57 | $504 | | | IV | $485.37 | $485 | | | V | $2,669.54 | $2,670 | | | VI | $1,177.03 | $1,177 | | | VII | $485.37 | $485 | | | VIII | $2,669.54 | $2,670 | | | IX | $485.37 | $485 | | | X | $2,669.54 | $2,670 | | | | | |