RMINACIÓN DE LA DEDUCCIÓN CORRESPONDIENTE AL EJERCICIO 2023

FECHA DE ADQUISICION 24/12/2022

ACTIVO AUTOMOVIL
MONTO ORIGINAL DE LA INVERSIÓN (MOI) $ 300,000.00
% DE DEDUCCIÓN AUTORIZADO 25%
DEPRECIACIÓN ANUAL $ 75,000.00
ENTRE
12 $ 6,250.00
(X) NUMERO DE MESES QUE SE USO EN EL
EJERCICIO 12
DEDUC DEL EJERCICIO SIN ACTUALIZAR $ 75,000.00
ACTUALIZACIÓN
INPC Ultimo mes de la primera mitad del periodo
en que el bien se utilizó en el ejercicio por el que
se efectúa Ia deducción
128.214
INPC del mes que se adquirió 126.478

FACTOR DE ACTUALIZACIÓN 1.0137

Deducción correspondiente al ejercicio 2023 $ 76,027.50

AUTOMOVIL
$ 175,000.00
25%
$ 43,750.00

$ 3,645.83

12
$ 43,750.00

128.832
2022

0.0637

$ 2,786.88
 Índice Nacional de Precios al Consumido
AÑO ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO
1974 0.0180 0.0180 0.0180 0.0180 0.0190 0.0190 0.0190
1975 0.0210 0.0210 0.0210 0.0210 0.0220 0.0220 0.0220
1976 0.0230 0.0240 0.0240 0.0240 0.0240 0.0240 0.0250
1977 0.0300 0.0310 0.0310 0.0320 0.0320 0.0320 0.0330
1978 0.0360 0.0360 0.0370 0.0370 0.0380 0.0380 0.0390
1979 0.0420 0.0430 0.0430 0.0440 0.0440 0.0450 0.0450
1980 0.0510 0.0530 0.0540 0.0550 0.0550 0.0570 0.0580
1981 0.0660 0.0670 0.0690 0.0700 0.0710 0.0720 0.0740
1982 0.0860 0.0890 0.0920 0.0980 0.1030 0.1080 0.1140
1983 0.1800 0.1900 0.1990 0.2120 0.2210 0.2290 0.2410
1984 0.3130 0.3290 0.3430 0.3580 0.3700 0.3830 0.3960
1985 0.5030 0.5240 0.5440 0.5610 0.5740 0.5880 0.6090
1986 0.8340 0.8710 0.9120 0.9590 1.0130 1.0780 1.1310
1987 1.7040 1.8270 1.9480 2.1190 2.2780 2.4430 2.6410
1988 4.7180 5.1120 5.3740 5.5390 5.6460 5.7610 5.8570
1989 6.3490 6.4350 6.5050 6.6020 6.6930 6.7740 6.8420
1990 7.7760 7.9520 8.0920 8.2150 8.3590 8.5430 8.6990
1991 9.8840 10.0560 10.2000 10.3070 10.4070 10.5170 10.6100
1992 11.6580 11.7960 11.9160 12.0220 12.1010 12.1830 12.2600
1993 12.9770 13.0830 13.1600 13.2350 13.3110 13.3860 13.4500
1994 13.9500 14.0220 14.0940 14.1630 14.2320 14.3030 14.3660
1995 15.3770 16.0290 16.9740 18.3260 19.0920 19.6980 20.1000
1996 23.3300 23.8740 24.4000 25.0930 25.5510 25.9670 26.3360
1997 29.4990 29.9950 30.3680 30.6960 30.9760 31.2510 31.5230
1998 34.0040 34.5990 35.0050 35.3320 35.6130 36.0340 36.3820
1999 40.4700 41.0140 41.3950 41.7750 42.0260 42.3020 42.5820
2000 44.9310 45.3290 45.5810 45.8400 46.0110 46.2840 46.4640
2001 48.5750 48.5430 48.8510 49.0970 49.2100 49.3260 49.1980
2002 50.9000 50.8680 51.1280 51.4070 51.5110 51.7630 51.9110
2003 53.5250 53.6740 54.0130 54.1050 53.9310 53.9750 54.0530
2004 55.7740 56.1080 56.2980 56.3830 56.2420 56.3320 56.4790
2005 58.3090 58.5030 58.7670 58.9760 58.8280 58.7720 59.0020
2006 60.6040 60.6960 60.7730 60.8620 60.5910 60.6430 60.8090
2007 63.0160 63.1920 63.3290 63.2910 62.9830 63.0580 63.3260
2008 65.3510 65.5450 66.0200 66.1700 66.0990 66.3720 66.7420
2009 69.4560 69.6090 70.0100 70.2550 70.0500 70.1790 70.3710
2010 72.5520 72.9720 73.4900 73.2560 72.7940 72.7710 72.9290
2011 75.2960 75.5780 75.7230 75.7170 75.1590 75.1560 75.5160
2012 78.3430 78.5020 78.5470 78.3010 78.0540 78.4140 78.8540
2013 80.8930 81.2910 81.8870 81.9420 81.6690 81.6190 81.5920
2014 84.5190 84.7330 84.9650 84.8070 84.5360 84.6820 84.9150
2015 87.1100 87.2750 87.6310 87.4040 86.9670 87.1130 87.2410
2016 89.3860 89.7780 89.9100 89.6250 89.2260 89.3240 89.5570
2017 93.6040 94.1450 94.7220 94.8390 94.7250 94.9640 95.3230
2018 98.7950 99.1710 99.4920 99.1550 98.9940 99.3760 99.9090
2019 103.1080 103.0790 103.4760 103.5310 103.2330 103.2990 103.6870
2020 106.4470 106.8890 106.8380 105.7550 106.1620 106.7430 107.4440
2021 110.2100 110.9070 111.8240 112.1900 112.4190 113.0180 113.6820
2022 118.0020 118.9810 120.1590 120.8090 121.0220 122.0440 122.9480
2023 127.3360 128.0460 128.3890 128.3630 128.0840 128.2140 128.8320
2024 133.5550
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
AÑO ENE FEB MAR ABR MAY JUN JUL
os al Consumidor
SEPTIEMBR
(INPC) INICIO
AGOSTO E OCTUBRE NOVIEMBRE DICIEMBRE AÑO
0.0190 0.0190 0.0200 0.0200 0.0210 1974
0.0220 0.0220 0.0230 0.0230 0.0230 1975
0.0250 0.0260 0.0270 0.0280 0.0290 1976
0.0330 0.0340 0.0340 0.0350 0.0350 1977
0.0390 0.0400 0.0400 0.0400 0.0410 1978
0.0460 0.0470 0.0470 0.0480 0.0490 1979
0.0590 0.0600 0.0610 0.0620 0.0640 1980
0.0750 0.0760 0.0780 0.0800 0.0820 1981
0.1260 0.1330 0.1400 0.1470 0.1630 1982
0.2500 0.2580 0.2660 0.2820 0.2940 1983
0.4070 0.4190 0.4340 0.4490 0.4680 1984
0.6350 0.6610 0.6860 0.7170 0.7660 1985
1.2220 1.2950 1.3690 1.4610 1.5770 1986
2.8570 3.0450 3.2990 3.5610 4.0860 1987
5.9110 5.9450 5.9900 6.0710 6.1970 1988
6.9070 6.9730 7.0770 7.1760 7.4180 1989
8.8470 8.9730 9.1020 9.3440 9.6380 1990
10.6830 10.7900 10.9150 11.1860 11.4500 1991
12.3360 12.4430 12.5320 12.6370 12.8170 1992
13.5220 13.6220 13.6780 13.7380 13.8430 1993
14.4330 14.5360 14.6120 14.6900 14.8190 1994
20.4330 20.8560 21.2850 21.8100 22.5200 1995
26.6860 27.1130 27.4510 27.8670 28.7590 1996
31.8040 32.2000 32.4570 32.8200 33.2800 1997
36.7320 37.3270 37.8620 38.5330 39.4730 1998
42.8210 43.2350 43.5090 43.8960 44.3360 1999
46.7200 47.0610 47.3850 47.7900 48.3080 2000
49.4900 49.9500 50.1760 50.3650 50.4350 2001
52.1090 52.4220 52.6530 53.0790 53.3100 2002
54.2150 54.5380 54.7380 55.1930 55.4300 2003
56.8280 57.2980 57.6950 58.1870 58.3070 2004
59.0720 59.3090 59.4550 59.8820 60.2500 2005
61.1200 61.7370 62.0070 62.3320 62.6920 2006
63.5840 64.0780 64.3270 64.7810 65.0490 2007 Modificar
67.1270 67.5850 68.0450 68.8190 69.2960 2008
70.5390 70.8930 71.1070 71.4760 71.7720 2009
73.1320 73.5150 73.9690 74.5620 74.9310 2010
75.6360 75.8210 76.3330 77.1580 77.7920 2011
79.0910 79.4390 79.8410 80.3830 80.5680 2012
81.8240 82.1320 82.5230 83.2920 83.7700 2013
85.2200 85.5960 86.0700 86.7640 87.1890 2014
87.4250 87.7520 88.2040 88.6850 89.0470 2015
 89.8090 90.3580 90.9060 91.6170 92.0390 2016
95.7940 96.0940 96.6980 97.6950 98.2730 2017
100.4920 100.9170 101.4400 102.3030 103.0200 2018
103.6700 103.9420 104.5030 105.3460 105.9340 2019
107.8670 108.1140 108.7740 108.8560 109.2710 2020
113.8990 114.6010 115.5610 116.8840 117.3080 2021
123.8030 124.5710 125.2760 125.9970 126.4780 2022
129.5450 130.1200 130.6090 131.4450 132.3730 2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
AGO SEP OCT NOV DIC AÑO