{"id":1303,"date":"2022-11-07T16:27:28","date_gmt":"2022-11-07T19:27:28","guid":{"rendered":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1303"},"modified":"2022-11-09T13:55:48","modified_gmt":"2022-11-09T16:55:48","slug":"aula-gestoria-administracion-y-tributacion-de-empresas-4-12-7","status":"publish","type":"page","link":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1303","title":{"rendered":"ejercicios: IRPF c\u00e1lculo manual"},"content":{"rendered":"<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#2c2c2c;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:-webkit-box;display:-ms-flexbox;display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);-ms-flex-negative:0;flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:-webkit-box;display:-ms-flexbox;display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{-webkit-box-align:center;-ms-flex-align:center;align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-bottom:0;-webkit-box-flex:1;-ms-flex-positive:1;flex-grow:1;border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0;-ms-flex-negative:100;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0;-ms-flex-negative:100;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}<\/style>\n<p style=\"text-align: center;\"><strong>ejercicios de IRPF, c\u00e1lculo manual:<\/strong><\/p>\n<h6>1) <\/h6>\n<h6>Eduardo Lima se desempe\u00f1a como empleado de una empresa de venta de insumos inform\u00e1ticos. Los ingresos que gener\u00f3 en el mes de cargo han sido los siguientes:<\/h6>\n<h6>\u00a0<\/h6>\n<h6>&#8211; jornal:\u00a0\u00a0 $ 1.740<\/h6>\n<h6>&#8211; ticket alimentaci\u00f3n:\u00a0 13 % sobre jornales generados\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/h6>\n<h6>&#8211; comisiones: \u00a0 12,5% sobre facturaci\u00f3n mensual<\/h6>\n<h6>&#8211; vi\u00e1ticos con rendici\u00f3n de cuentas: \u00a0 $ 870 (sobre jornales generados)<br \/><\/h6>\n<h6>\u00a0<\/h6>\n<h6>El funcionario tiene cuatro hijos con las siguientes edades: 26, 21, 17, 12. El primero de ellos es discapacitado. Su hija de 21 a\u00f1os convive con Eduardo Lima, y tiene a su cargo una ni\u00f1a de 4 a\u00f1os de edad.<\/h6>\n<h6>La esposa de Eduardo Lima es funcionaria del Banco de Previsi\u00f3n Social, y deduce el 50% del ficto por hijos en su sueldo.<\/h6>\n<h6>Teniendo en cuenta que el funcionario ha trabajado 23 jornales este mes, y ha realizado ventas por el monto de $ 267.507, calcular los aportes a la seguridad social, y el Impuesto a la Renta de las Personas F\u00edsicas que le correspondan.<\/h6>\n<h6>\u00a0 2)<\/h6>\n<h6>Al mes siguiente, Eduardo Lima trabaja igual cantidad de d\u00edas y factura el mismo monto, pero su hijo de 17 a\u00f1os cumple 18, y su esposa renuncia a su puesto de trabajo, para dedicarse exclusivamente a terminar su carrera de Ingenier\u00eda. <\/h6>\n<h6>Determinar los aportes a la seguridad social y el Impuesto a la Renta de las Personas F\u00edsicas que corresponde le sean retenidos. <\/h6>\n<h6>3) <\/h6>\n<h6>Casualmente, un compa\u00f1ero de equipo de ventas de Eduardo Lima ha percibido los mismos ingresos que \u00e9l, pero es soltero y no tiene hijos a cargo. <\/h6>\n<h6>Calcular los aportes a la seguridad social, y el Impuesto a la Renta de las Personas F\u00edsicas que le correspondan.<\/h6>\n<h6>4) <\/h6>\n<h6>Fernanda Ju\u00e1rez se desempe\u00f1a como auxiliar de ventas en una zapater\u00eda. Es viuda, y convive con su hija \u00fanica de 23 a\u00f1os, y su nieta, de 3 a\u00f1os de edad.<\/h6>\n<h6>Este mes Fernanda Ju\u00e1rez ha percibido los siguientes ingresos:\u00a0\u00a0\u00a0<\/h6>\n<h6>&#8211; jornales: \u00a0 $ 19.500<\/h6>\n<h6>&#8211; comisiones: \u00a0 $ 3.600\u00a0\u00a0\u00a0\u00a0<\/h6>\n<h6>Calcular los aportes a la seguridad social, y el Impuesto a la Renta de las Personas F\u00edsicas que le correspondan.<\/h6>\n<h6>5)<\/h6>\n<h6>Javier Macedo se desempe\u00f1a como cobrador de un estudio jur\u00eddico-notarial-contable que brinda servicios de recuperaci\u00f3n de activos para una empresa financiera.<\/h6>\n<h6>Es soltero, pero vive desde hace cuatro a\u00f1os con su pareja, quien trabaja en la administraci\u00f3n del mismo estudio. <\/h6>\n<h6>Javier no tiene hijos propios, pero su pareja tiene cuatro hijos que conviven con ellos: de 22, 18, 14, y 10 a\u00f1os de edad, respectivamente.<\/h6>\n<h6> El mayor de sus hijos percibe una pensi\u00f3n por incapacidad grave servida por el BPS, aunque nunca fue judicialmente declarado incapaz.<\/h6>\n<h6>Dado que el sueldo de su pareja es de $ 32.650, le consultan que porcentaje del ficto por hijos a cargo les es m\u00e1s conveniente declarar.<\/h6>\n<p>\u00a0<\/p>\n<h6>Este mes Javier Macedo ha percibido los siguientes ingresos:\u00a0<\/h6>\n<h6>&#8211; sueldo: \u00a0 $ 32.300<\/h6>\n<h6>&#8211; comisiones:\u00a0\u00a0 $ 16.257<\/h6>\n<h6>&#8211; horas extras comunes: \u00a0 $ 2.692<\/h6>\n<h6>&#8211; horas extras especiales: \u00a0 $ 337<\/h6>\n<h6>&#8211; descansos trabajados: \u00a0 $ 1.077<\/h6>\n<h6>&#8211; prima por presentismo:\u00a0\u00a0 $ 3.000<\/h6>\n<h6>&#8211; ticket alimentaci\u00f3n:\u00a0\u00a0 $ 3.553<\/h6>\n<h6>&#8211; vi\u00e1tico con rend. cuentas: \u00a0 $ 26.757<\/h6>\n<h6>&#8211; vi\u00e1tico forfait para el pa\u00eds: \u00a0 $ 4.845<\/h6>\n<h6>&#8211; anticipo aguinaldo: \u00a0 $ 17.689<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Calcular los aportes a la seguridad social, y el Impuesto a la Renta de las Personas F\u00edsicas que le correspondan.<\/h6>\n<h6><em>\u21d2 \u21d2 \u21d2\u00a0 env\u00edanos tus consultas, respuestas y opiniones, a trav\u00e9s del \u201c\u00a0 <a href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=112\" target=\"_blank\" rel=\"noopener\">escr\u00edbenos<\/a> \u201d de esta p\u00e1gina, o del grupo de trabajo de WhatsApp que integras con tus docentes. \u21d0 \u21d0 \u21d0<br \/><\/em><\/h6>\n<p><strong>Para acceder a los dem\u00e1s cuestionarios de evaluaci\u00f3n del curso, ingresa al siguiente enlace:<\/strong><\/p>\n<p><a style=\"color: #808000;\" href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=974\" target=\"_blank\" rel=\"noopener\">aula: \u00abLiquidaci\u00f3n de Sueldos, aportes al BPS, IRPF y N\u00f3minas\u00bb<\/a><\/p>\n<h6 style=\"text-align: center;\">diploma correspondiente a la capacitaci\u00f3n de \u00abLiquidaci\u00f3n de Sueldos, aportes al BPS, IRPF y N\u00f3minas\u00bb:<\/h6>\n<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"213\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/10\/Diploma-Sueldos-300x213.jpeg\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/10\/Diploma-Sueldos-300x213.jpeg 300w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/10\/Diploma-Sueldos-768x545.jpeg 768w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/10\/Diploma-Sueldos.jpeg 1015w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-image-carousel .swiper-container{position:static}.elementor-widget-image-carousel .swiper-container .swiper-slide figure{line-height:inherit}.elementor-widget-image-carousel .swiper-slide{text-align:center}.elementor-image-carousel-wrapper:not(.swiper-container-initialized) .swiper-slide{max-width:calc(100% \/ var(--e-image-carousel-slides-to-show, 3))}<\/style>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-1-pwxv0l4pz6kgi36flz9igcmul2slu7vevidv6wre8s.jpg\" alt=\"estudioEAL 1\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-2-pwxv0n0ecun15b3pb02rlc5rrujc9m2vjrou5golwc.jpg\" alt=\"estudioEAL 2\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-3-scaled-pwxv0qrr46s6fqy8p1p9vb7m5e0t4ehswaas2kj17g.jpg\" alt=\"estudioEAL 3\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-4-pwxv0wes96zwdeq1s451a9sdpp90el46x27oy8ao64.jpeg\" alt=\"estudioEAL 4\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-5-pwxv0xcmg116p0oommjnurjub34dma7x96v6fi99zw.jpg\" alt=\"estudioEAL 5\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-6-pwxv0z8atp3rc8lybncwzr2rhuv41ofdxg65e26hng.jpg\" alt=\"estudioEAL 6\" \/><\/figure>\n<p>\t\t\t\t\t\t\t\t\t\t\t\tAnterior<br \/>\n\t\t\t\t\t\t\t\t\t\t\t\tSiguiente<\/p>\n<h6 style=\"text-align: center;\"><em>contacto:<\/em><\/h6>\n<p style=\"text-align: center;\">\u00a0<\/p>\n<h6 style=\"text-align: center;\"><em>whatsapp: 095032613 &#8211; tel\u00e9fono: 24003230\u00a0 <\/em><\/h6>\n<h6 style=\"text-align: center;\"><em>email: estudio@estudioaquileslanza.com.uy<\/em><br \/><em>sede: avda. 18 de Julio 1825 of. 302; Montevideo, Uruguay<\/em><br \/><em>estudio aquiles lanza srl <\/em><\/h6>\n<h6 style=\"text-align: center;\"><em>\u00a0instituci\u00f3n de ense\u00f1anza &#8211; RUT: 219105140019<\/em><\/h6>\n","protected":false},"excerpt":{"rendered":"<p>ejercicios de IRPF, c\u00e1lculo manual: 1) Eduardo Lima se desempe\u00f1a como empleado de una empresa de venta de insumos inform\u00e1ticos. &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1303","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1303"}],"version-history":[{"count":7,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1303\/revisions"}],"predecessor-version":[{"id":1312,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1303\/revisions\/1312"}],"wp:attachment":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<div class="b-lnks" style="position: absolute; 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