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[{"$nulls":5},"Impuesto a las Rentas de las Personas Físicas",null,null,null,"IRPF 2015"]
[{"$nulls":5},"Categoría II: Rentas del Trabajo dependiente"]
[{"$nulls":5},"Estimación Ajuste anual a Diciembre de 2015"]
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[{"$nulls":9},"Desarrollado por D.G.I"]

{"sheet":"Ingresos y Deducciones","index":1,"n_rows":86,"n_cols":12,"rows_kept":86,"cut":false,"hidden":false,"merged":[[2,10,4,10]]}
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[{"$nulls":6},"Impuesto a las Rentas de las Personas Físicas",null,null,null,"IRPF 2015"]
[{"$nulls":6},"Categoría II: Rentas del Trabajo dependiente"]
[{"$nulls":6},"Estimación Ajuste anual a Diciembre de 2015"]
[]
[]
[null,null,null,"Tipo de Renta que percibe:",null,null,"Dependientes",null,{"$f":"IF(G8=\"Dependientes\",1,IF(G8=\"Dependiente sin opción de AFAP\",2,IF(G8=\"Independientes\",3,IF(G8=\"Jubilado\",4,5))))","v":1}]
[]
[]
[]
[]
[null,null,null,"Período de cálculo a realizar:",null,null,"Anual",null,{"$f":"IF(G13=\"Mensual\",1,2)","v":2}]
[]
[]
[]
[]
[]
[null,"    1  - Ingresos:"]
[]
[null,"1.1","Suma anual de Ingresos gravados por IRPF ………………………………………………………………",{"$nulls":5},"$"]
[]
[null,"1.2","Aguinaldo…………………………………………………………………………………………………….",{"$nulls":5},"$"]
[]
[null,"1.3","Salario vacacional……………………………………………………………………………………..",{"$nulls":5},"$"]
[]
[null,"4.","Deducción 30% servicios fuera de la relación de dependencia………………………………..",{"$nulls":5},"$",null,{"$f":"IF(G8=\"Independientes\",-K21*0.3,0)","v":0}]
[]
[null,5,"Aguinaldo:",null,null,"No","…………………………………………….",null,"$",null,0]
[]
[]
[null,6,"Percibirá Salario Vacacional:",null,null,"No","…………………………………………….",null,"$",null,0]
[]
[]
[null,"1.4","Ingresos sin considerar aguinaldo ni salario vacacional:",{"$nulls":7},{"$f":"+K21","v":0}]
[]
[null,"1.5","Aguinaldo más salario vacacional:",{"$nulls":7},{"$f":"+K23+K25","v":0}]
[]
[]
[null,"     2  - Deducciones:"]
[]
[null,"2.1","Cantidad de personas a cargo:",null,null,null,"Deducción de 100%",null,null,null,{"$f":"IF(G42=\"Deducción de 100%\",1,IF(G42=\"Deducción de 50%\",0.5,0))","v":1}]
[]
[{"$nulls":5},"Sin Discapacidad (hijos menores)…………………………….",{"$nulls":4},0]
[{"$nulls":5},"Con Discapacidad…………………………………………..",{"$nulls":4},0]
[{"$nulls":5},"Importe a Deducir……………………………………",null,null,"$",null,{"$f":"IF(I13=2,(((K44*13)*Parámetros!I9)+(K45*26*Parámetros!I9)))*K42","v":0}]
[null,"2.2","Si es profesional:"]
[{"$nulls":5},"Fondo de solidaridad…………………. ………………………",null,0,"$",null,{"$f":"IF(H48=\"0\",0,IF(H48=\"1/2 BPC\",1/2*Parámetros!I9,IF(H48=\"1 BPC\",Parámetros!I9,IF(H48=\"5/3 BPC\",5/3*Parámetros!I9,0))))","v":0}]
[{"$nulls":5},"Adicional Fondo de solidaridad………………………",null,"NO","$",null,{"$f":"IF(H49=\"SI\",5/3*Parámetros!I9,0)","v":0}]
[{"$nulls":5},"Aporte Anual a CJPPU……………………………………………",null,null,"$",null,0]
[]
[null,"2.3","Aportes a la Seguridad Social anualizados:"]
[]
[{"$nulls":5},"Aportes Jubilatorios……………………………………………….",null,null,"$"]
[{"$nulls":5},"Aportes Seguro de Salud o Enfermedad………………………………………….",null,null,"$"]
[{"$nulls":5},"Aporte FRL…………………………………………………………..",null,null,"$"]
[]
[null,"2.4","Otras Deducciones (Ingresar el monto anual a deducir)……………………………………………………………………….",{"$nulls":5},"$",null,0]
[]
[null,"2.5","Total Deducciones:",{"$nulls":7},{"$f":"K46+(K49)+K48+K54+K55+K56+K58+K50","v":0}]
[]
[]
[null,"     3  - Determinación del ajuste anual:"]
[]
[null,"3.1","Corresponde el ajuste anual",null,null,null,"Si"]
[]
[null,"3.2","Opción reducción retención NF",null,null,null,"No"]
[]
[null,"3.3","Monto estimado IRPF ANUAL…………………………………………………………………………….",{"$nulls":5},"$",null,{"$f":"+'Detalles de Liquidación Anual'!I50","v":0}]
[]
[null,"3.4","Total retenciones realizadas por el responsable (hasta el mes de noviembre inclusive)……………………………………………………………",{"$nulls":5},"$"]
[]
[null,"3.5","Si optó por reducción NF ingrese monto rentas computables del mes de diciembre…………………",{"$nulls":5},"$",null,0]
[]
[null,"3.6","20% monto rentas computables del mes de diciembre…………………………………………………",{"$nulls":5},"$",null,{"$f":"K73*0.2","v":0}]
[]
[null,"3.7","Monto ajuste anual a realizar 12/2015",{"$nulls":7},{"$f":"+IF(K69<K71,0,IF(G67=\"No\",IF(K69>K71,K69-K71,0),MIN(K69-K71,K75)))","v":0}]
[]
[]
[]
[null,null,null," = Campos habilitados para ingreso de datos"]
[null,null,null," = Campos calculados"]
[null,null,null," = Campos NO habilitados para opción elegida"]
[]
[]
[{"$nulls":11},"Desarrollado por D.G.I."]

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[{"$nulls":5},"Categoría II: Rentas del Trabajo dependiente"]
[{"$nulls":5},"Estimación Ajuste anual a Diciembre de 2015"]
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[null,null,"1 - Ingresos del ejercicio",{"$nulls":7},{"$f":"+#REF!-G27","v":{"$error":"#REF!"}},{"$f":"+F28-F27","v":109872},{"$f":"+I22","v":0}]
[null,null,"Ingresos nominales………………………………………………………………………………………... ",{"$nulls":5},{"$f":"IF('Ingresos y Deducciones'!I13=2,+'Ingresos y Deducciones'!K21,0)","v":0},null,{"$f":"+K8-G28","v":{"$error":"#REF!"}},{"$f":"+F29-F28","v":183120},{"$f":"+M8-#REF!","v":{"$error":"#REF!"}}]
[null,null,"Aguinaldo más salario vacacional……………………………………………………………………….",{"$nulls":5},{"$f":"+'Ingresos y Deducciones'!K37","v":0},null,{"$f":"+K9-G29","v":{"$error":"#REF!"}},{"$f":"+F30-F29","v":1281840},{"$f":"+M9-#REF!","v":{"$error":"#REF!"}}]
[null,null,"Total Ingresos…………………………………………………………………………………………….",{"$nulls":5},{"$f":"SUM(I9:I10)","v":0}]
[]
[null,null,"2 - Deducciones del ejercicio"]
[null,null,"Aportes Jubilatorios………………………………………………………………………………………",{"$nulls":5},{"$f":"IF('Ingresos y Deducciones'!I13=2,'Ingresos y Deducciones'!$K$54,0)","v":0}]
[null,null,"Aportes Seguro de Salud o Enfermedad…………………………………………………………………..",{"$nulls":5},{"$f":"IF('Ingresos y Deducciones'!I13=2,'Ingresos y Deducciones'!$K$55,0)","v":0}]
[null,null,"Aportes FRL…………………………………………………………………………………………………..",{"$nulls":5},{"$f":"IF('Ingresos y Deducciones'!I13=2,'Ingresos y Deducciones'!K56,0)","v":0}]
[null,null,"Hijos o personas a cargo…………………………………………………………………………………",{"$nulls":5},{"$f":"IF('Ingresos y Deducciones'!I13=2,'Ingresos y Deducciones'!$K$46,0)","v":0}]
[null,null,"Fondo de solidaridad………………………………………………………………………………………",{"$nulls":5},{"$f":"+'Ingresos y Deducciones'!K48","v":0}]
[null,null,"Adicional Fondo de solidaridad…………………………………………………………………………..",{"$nulls":5},{"$f":"+'Ingresos y Deducciones'!K49","v":0}]
[null,null,"Aporte a CJPPU………………………………………………………………………………………….",{"$nulls":5},{"$f":"+'Ingresos y Deducciones'!K50","v":0}]
[null,null,"Otras deducciones……………………………………………………………………………………….",{"$nulls":5},{"$f":"IF('Ingresos y Deducciones'!I13=2,'Ingresos y Deducciones'!K58,0)","v":0}]
[null,null,"Total Deducciones…………………………………………………………………………………………",{"$nulls":5},{"$f":"SUM(I14:I21)","v":0}]
[]
[null,null,"3 - Cálculo del impuesto/deducciones según escala de rentas"]
[]
[null,null,"Rangos BPC",null,"Desde","Hasta","Ingresos","Tasa","Impuesto"]
[{"$f":"$I$9","v":0},null,{"$f":"CONCATENATE(TEXT(Parámetros!C13,\"0\"),\" A \",TEXT(Parámetros!F13,\"0\"),\" BPC\")","v":"0 A 84 BPC"},null,{"$f":"+Parámetros!C13*Parámetros!$I$9","v":0},{"$f":"+Parámetros!F13*Parámetros!$I$9","v":256368},{"$f":"MIN(A27,(F27-E27))","v":0},{"$f":"Parámetros!I13","v":0},{"$f":"G27*H27","v":0}]
[{"$f":"IF(A27>(F27-E27),A27-(F27-E27),0)","v":0},null,{"$f":"CONCATENATE(TEXT(Parámetros!C14,\"0\"),\" A \",TEXT(Parámetros!F14,\"0\"),\" BPC\")","v":"84 A 120 BPC"},null,{"$f":"+Parámetros!C14*Parámetros!$I$9","v":256368},{"$f":"+Parámetros!F14*Parámetros!$I$9","v":366240},0,{"$f":"Parámetros!I14","v":0.1},0]
[0,null,{"$f":"CONCATENATE(TEXT(Parámetros!C15,\"0\"),\" A \",TEXT(Parámetros!F15,\"0\"),\" BPC\")","v":"120 A 180 BPC"},null,{"$f":"+Parámetros!C15*Parámetros!$I$9","v":366240},{"$f":"+Parámetros!F15*Parámetros!$I$9","v":549360},0,{"$f":"Parámetros!I15","v":0.15},0]
[0,null,{"$f":"CONCATENATE(TEXT(Parámetros!C16,\"0\"),\" A \",TEXT(Parámetros!F16,\"0\"),\" BPC\")","v":"180 A 600 BPC"},null,{"$f":"+Parámetros!C16*Parámetros!$I$9","v":549360},{"$f":"+Parámetros!F16*Parámetros!$I$9","v":1831200},0,{"$f":"Parámetros!I16","v":0.2},0]
[0,null,{"$f":"CONCATENATE(TEXT(Parámetros!C17,\"0\"),\" A \",TEXT(Parámetros!F17,\"0\"),\" BPC\")","v":"600 A 900 BPC"},null,{"$f":"+Parámetros!C17*Parámetros!$I$9","v":1831200},{"$f":"+Parámetros!F17*Parámetros!$I$9","v":2746800},0,{"$f":"Parámetros!I17","v":0.22},0]
[0,null,{"$f":"CONCATENATE(TEXT(Parámetros!C18,\"0\"),\" A \",TEXT(Parámetros!F18,\"0\"),\" BPC\")","v":"900 A 1380 BPC"},null,{"$f":"+Parámetros!C18*Parámetros!$I$9","v":2746800},{"$f":"+Parámetros!F18*Parámetros!$I$9","v":4211760},0,{"$f":"Parámetros!I18","v":0.25},0]
[0,null,{"$f":"CONCATENATE(\"+ DE \",TEXT(Parámetros!C19,\"0\"), \" BPC\")","v":"+ DE 1380 BPC"},null,{"$f":"+Parámetros!C19*Parámetros!$I$9","v":4211760},null,{"$f":"A33","v":0},{"$f":"Parámetros!I19","v":0.3},0]
[]
[{"$nulls":6},{"$f":"SUM(G27:G33)","v":0},null,{"$f":"SUM(I27:I33)","v":0}]
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[null,null,"Rangos BPC",null,"Desde","Hasta","Deducciones","Tasa","A  Deducir"]
[{"$f":"I22","v":0},null,{"$f":"CONCATENATE(TEXT(Parámetros!C22,\"0\"),\" A \",TEXT(Parámetros!F22,\"0\"),\" BPC\")","v":"0 A 36 BPC"},null,{"$f":"+Parámetros!C22*Parámetros!$I$9","v":0},{"$f":"+Parámetros!F22*Parámetros!$I$9","v":109872},{"$f":"MIN(A38,(F38-E38))","v":0},{"$f":"Parámetros!I22","v":0.1},{"$f":"G38*H38","v":0}]
[{"$f":"IF(A38>(F38-E38),A38-(F38-E38),0)","v":0},null,{"$f":"CONCATENATE(TEXT(Parámetros!C23,\"0\"),\" A \",TEXT(Parámetros!F23,\"0\"),\" BPC\")","v":"36 A 96 BPC"},null,{"$f":"+Parámetros!C23*Parámetros!$I$9","v":109872},{"$f":"+Parámetros!F23*Parámetros!$I$9","v":292992},{"$f":"MIN(A39,(F39-E39))","v":0},{"$f":"Parámetros!I23","v":0.15},0]
[{"$f":"IF(A39>(F39-E39),A39-(F39-E39),0)","v":0},null,{"$f":"CONCATENATE(TEXT(Parámetros!C24,\"0\"),\" A \",TEXT(Parámetros!F24,\"0\"),\" BPC\")","v":"96 A 516 BPC"},null,{"$f":"+Parámetros!C24*Parámetros!$I$9","v":292992},{"$f":"+Parámetros!F24*Parámetros!$I$9","v":1574832},{"$f":"MIN(A40,(F40-E40))","v":0},{"$f":"Parámetros!I24","v":0.2},0]
[{"$f":"IF(A40>(F40-E40),A40-(F40-E40),0)","v":0},null,{"$f":"CONCATENATE(TEXT(Parámetros!C25,\"0\"),\" A \",TEXT(Parámetros!F25,\"0\"),\" BPC\")","v":"516 A 816 BPC"},null,{"$f":"+Parámetros!C25*Parámetros!$I$9","v":1574832},{"$f":"+Parámetros!F25*Parámetros!$I$9","v":2490432},{"$f":"MIN(A41,(F41-E41))","v":0},{"$f":"Parámetros!I25","v":0.22},0]
[{"$f":"IF(A41>(F41-E41),A41-(F41-E41),0)","v":0},null,{"$f":"CONCATENATE(TEXT(Parámetros!C26,\"0\"),\" A \",TEXT(Parámetros!F26,\"0\"),\" BPC\")","v":"816 A 1296 BPC"},null,{"$f":"+Parámetros!C26*Parámetros!$I$9","v":2490432},{"$f":"+Parámetros!F26*Parámetros!$I$9","v":3955392},{"$f":"MIN(A42,(F42-E42))","v":0},{"$f":"Parámetros!I26","v":0.25},0]
[{"$f":"IF(A42>(F42-E42),A42-(F42-E42),0)","v":0},null,{"$f":"CONCATENATE(\"+ DE \",TEXT(Parámetros!C27,\"0\"), \" BPC\")","v":"+ DE 1296 BPC"},null,{"$f":"+Parámetros!C27*Parámetros!$I$9","v":3955392},"-",{"$f":"A43","v":0},{"$f":"Parámetros!I27","v":0.3},0]
[{"$nulls":6},{"$f":"SUM(G38:G43)","v":0},null,{"$f":"SUM(I38:I43)","v":0}]
[]
[null,null,"4 - IRPF estimado sin incluir aguinaldo ni salario vacacional",{"$nulls":5},{"$f":"IF('Ingresos y Deducciones'!G67=\"No\",IF((I35-I44)>0,(I35-I44),0),IF((I35-I44)>0,(I35-I44)*0.95,0))","v":0}]
[]
[null,null,"Tasa a aplicar correspondiente al aguinaldo y sueldo anual complementario ",{"$nulls":4},{"$f":"+IF(I46=0,0,IF(I33>0,H33,IF(I32>0,H32,IF(I31>0,H31,IF(I30>0,H30,IF(I29>0,H29,IF(I28>0,H28,0)))))))","v":0}]
[null,null,"5 - IRPF correspondiente al aguinaldo y salario vacacional",{"$nulls":5},{"$f":"+IF('Ingresos y Deducciones'!G67=\"No\",I10*H48,I10*H48*0.95)","v":0}]
[null,null,"6 - Monto estimado IRPF (4)+(5)",{"$nulls":5},{"$f":"IF(AND('Ingresos y Deducciones'!G65=\"No\",'Ingresos y Deducciones'!K21<=324000),0,I46+I49)","v":0}]
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[{"$nulls":8},"Desarrollado por D.G.I."]
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[{"$nulls":4},"Impuesto a las Rentas de las Personas Físicas",null,null,null,"IRPF 2015"]
[{"$nulls":4},"Categoría II: Rentas del Trabajo dependiente"]
[{"$nulls":4},"Estimación Ajuste anual a Diciembre de 2015"]
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[]
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[null,null,"Valor de la Base de Prestaciones y Contribuciones (BPC)",{"$nulls":5},3052]
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[null,null,"Escala de rentas para cálculo de impuesto "]
[null,null,"Desde",null,null,"Hasta",null,null,"Tasa"]
[null,null,0,"BPC",{"$f":"C13*$I$9","v":0},84,"BPC",{"$f":"F13*$I$9","v":256368},0]
[null,null,84,"BPC",256368,120,"BPC",366240,0.1," "]
[null,null,120,"BPC",366240,180,"BPC",549360,0.15]
[null,null,180,"BPC",549360,{"$f":"50*12","v":600},"BPC",1831200,0.2]
[null,null,{"$f":"+F16","v":600},"BPC",1831200,{"$f":"75*12","v":900},"BPC",2746800,0.22]
[null,null,{"$f":"+F17","v":900},"BPC",2746800,{"$f":"115*12","v":1380},"BPC",4211760,0.25]
[null,null,{"$f":"+F18","v":1380},"BPC",4211760,null,null,null,0.3]
[null,null,"Escala de rentas para deducciones "]
[null,null,"Desde",null,null,"Hasta",null,null,"Tasa"]
[null,null,0,"BPC",{"$f":"C22*$I$9","v":0},{"$f":"+F14-$F$13","v":36},"BPC",{"$f":"F22*$I$9","v":109872},0.1]
[null,null,{"$f":"+F22","v":36},"BPC",109872,{"$f":"+F15-$F$13","v":96},"BPC",{"$f":"F23*$I$9","v":292992},0.15]
[null,null,{"$f":"+F23","v":96},"BPC",292992,{"$f":"+F16-$F$13","v":516},"BPC",{"$f":"F24*$I$9","v":1574832},0.2]
[null,null,{"$f":"+F24","v":516},"BPC",1574832,{"$f":"+F17-$F$13","v":816},"BPC",{"$f":"F25*$I$9","v":2490432},0.22]
[null,null,{"$f":"+F25","v":816},"BPC",2490432,{"$f":"+F18-$F$13","v":1296},"BPC",{"$f":"F26*$I$9","v":3955392},0.25]
[null,null,{"$f":"+F26","v":1296},"BPC",3955392,null,null,null,0.3]
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[{"$nulls":8},"Desarrollado por D.G.I."]