Comentario Legal

Se fija el índice de corrección monetaria en aplicación del Reglamento de la Ley del Impuesto a la Renta

07 de febrero de 2020

[…]

SE RESUELVE:

Artículo Único.- Fijan Índices de Corrección Monetaria

En las enajenaciones de inmuebles que las personas naturales, sucesiones indivisas o sociedades conyugales -que optaron por tributar como tales- realicen desde el día siguiente de publicada la presente Resolución hasta la fecha de publicación de la Resolución Ministerial mediante la cual se fijen los índices de corrección monetaria del siguiente mes, el valor de adquisición o construcción, según sea el caso, se ajusta multiplicándolo por el índice de corrección monetaria correspondiente al mes y año de adquisición del inmueble, de acuerdo al Anexo que forma parte de la presente Resolución.

[…]

INDICE DE CORRECCION MONETARIA

Años/Meses

Enero

Febrero

Marzo

Abril

Mayo

Junio

Julio

Agosto

Setiembre

Octubre

Noviembre

Diciembre

1976

217,703,864.33

214,624,688.28

210,291,223.58

210,175,488.17

207,906,103.99

204,985,969.95

175,702,259.96

163,736,828.07

161,134,540.93

156,779,553.34

154,329,707.82

1977

153,358,755.91

146,411,065.31

141,807,969.56

136,812,346.08

135,646,055.65

133,613,223.63

126,272,080.46

121,892,391.32

118,341,760.77

115,496,404.66

113,663,037.46

110,938,954.78

1978

107,036,631.57

98,150,917.63

92,508,101.74

89,891,454.38

86,835,683.18

76,942,013.84

70,950,090.48

67,941,680.42

65,575,329.75

62,555,165.91

59,296,443.56

56,006,383.75

1979

54,698,810.51

52,009,559.93

49,830,006.13

47,621,023.61

46,076,397.52

44,655,788.66

43,534,981.99

40,973,001.66

39,189,525.42

37,621,429.64

36,578,808.96

35,060,335.59

1980

33,988,476.93

32,725,383.44

31,546,723.56

30,595,983.07

29,797,045.07

28,928,417.59

28,215,956.41

27,624,063.22

26,380,523.99

25,128,675.78

23,911,892.35

23,052,105.40

1981

22,211,449.90

20,178,712.59

19,061,720.48

18,355,923.13

17,633,371.34

16,820,333.95

16,461,554.62

16,067,353.67

15,384,579.87

15,027,500.54

14,342,884.51

13,808,452.44

1982

13,373,097.61

12,938,440.79

12,499,976.39

11,971,562.78

11,620,515.12

11,149,876.99

10,711,418.89

10,295,350.34

9,902,643.95

9,534,984.99

8,956,082.77

8,642,300.65

1983

8,142,272.44

7,549,573.06

7,047,480.29

6,597,067.80

6,047,154.01

5,648,575.05

5,221,412.13

4,769,963.74

4,353,084.66

4,009,872.15

3,780,335.50

3,634,434.99

1984

3,442,533.63

3,232,292.23

3,013,334.03

2,834,107.22

2,666,092.46

2,499,864.36

2,297,909.79

2,126,189.88

1,993,573.09

1,912,370.24

1,823,563.58

1,718,073.80

1985

1,596,558.72

1,400,822.99

1,276,279.78

1,143,876.42

1,049,195.67

918,176.44

820,949.17

735,943.36

659,113.94

641,953.02

631,231.00

614,772.62

1986

599,370.58

584,732.45

560,139.96

543,701.88

535,008.71

525,048.98

514,518.19

495,541.03

489,474.87

474,963.40

453,621.73

445,813.03

1987

436,602.92

420,233.41

403,330.23

389,546.70

371,136.96

355,773.71

347,859.66

332,686.18

319,494.96

305,804.29

291,312.18

270,638.27

1988

253,266.22

231,578.20

205,510.94

166,713.98

139,536.28

132,029.37

126,988.18

104,396.48

84,648.45

30,188.03

23,559.51

19,493.33

1989

12,810.15

7,124.01

5,767.43

5,026.68

4,006.23

3,069.76

2,524.86

2,187.95

1,809.46

1,360.51

1,093.05

850.77

1990

634.81

523.64

442.48

349.30

254.48

184.88

123.00

69.82

16.10

11.92

11.25

10.73

1991

9.57

8.42

8.02

7.79

7.57

6.85

6.31

6.01

5.77

5.63

5.37

5.04

1992

4.88

4.79

4.73

4.58

[…]

SE RESUELVE:

Artículo Único.- Fijan Índices de Corrección Monetaria

[…]

INDICE DE CORRECCION MONETARIA

Años/Meses	Enero	Febrero	Marzo	Abril	Mayo	Junio	Julio	Agosto	Setiembre	Octubre	Noviembre	Diciembre
1976	--	217,703,864.33	214,624,688.28	210,291,223.58	210,175,488.17	207,906,103.99	204,985,969.95	175,702,259.96	163,736,828.07	161,134,540.93	156,779,553.34	154,329,707.82
1977	153,358,755.91	146,411,065.31	141,807,969.56	136,812,346.08	135,646,055.65	133,613,223.63	126,272,080.46	121,892,391.32	118,341,760.77	115,496,404.66	113,663,037.46	110,938,954.78
1978	107,036,631.57	98,150,917.63	92,508,101.74	89,891,454.38	86,835,683.18	76,942,013.84	70,950,090.48	67,941,680.42	65,575,329.75	62,555,165.91	59,296,443.56	56,006,383.75
1979	54,698,810.51	52,009,559.93	49,830,006.13	47,621,023.61	46,076,397.52	44,655,788.66	43,534,981.99	40,973,001.66	39,189,525.42	37,621,429.64	36,578,808.96	35,060,335.59
1980	33,988,476.93	32,725,383.44	31,546,723.56	30,595,983.07	29,797,045.07	28,928,417.59	28,215,956.41	27,624,063.22	26,380,523.99	25,128,675.78	23,911,892.35	23,052,105.40
1981	22,211,449.90	20,178,712.59	19,061,720.48	18,355,923.13	17,633,371.34	16,820,333.95	16,461,554.62	16,067,353.67	15,384,579.87	15,027,500.54	14,342,884.51	13,808,452.44
1982	13,373,097.61	12,938,440.79	12,499,976.39	11,971,562.78	11,620,515.12	11,149,876.99	10,711,418.89	10,295,350.34	9,902,643.95	9,534,984.99	8,956,082.77	8,642,300.65
1983	8,142,272.44	7,549,573.06	7,047,480.29	6,597,067.80	6,047,154.01	5,648,575.05	5,221,412.13	4,769,963.74	4,353,084.66	4,009,872.15	3,780,335.50	3,634,434.99
1984	3,442,533.63	3,232,292.23	3,013,334.03	2,834,107.22	2,666,092.46	2,499,864.36	2,297,909.79	2,126,189.88	1,993,573.09	1,912,370.24	1,823,563.58	1,718,073.80
1985	1,596,558.72	1,400,822.99	1,276,279.78	1,143,876.42	1,049,195.67	918,176.44	820,949.17	735,943.36	659,113.94	641,953.02	631,231.00	614,772.62
1986	599,370.58	584,732.45	560,139.96	543,701.88	535,008.71	525,048.98	514,518.19	495,541.03	489,474.87	474,963.40	453,621.73	445,813.03
1987	436,602.92	420,233.41	403,330.23	389,546.70	371,136.96	355,773.71	347,859.66	332,686.18	319,494.96	305,804.29	291,312.18	270,638.27
1988	253,266.22	231,578.20	205,510.94	166,713.98	139,536.28	132,029.37	126,988.18	104,396.48	84,648.45	30,188.03	23,559.51	19,493.33
1989	12,810.15	7,124.01	5,767.43	5,026.68	4,006.23	3,069.76	2,524.86	2,187.95	1,809.46	1,360.51	1,093.05	850.77
1990	634.81	523.64	442.48	349.30	254.48	184.88	123.00	69.82	16.10	11.92	11.25	10.73
1991	9.57	8.42	8.02	7.79	7.57	6.85	6.31	6.01	5.77	5.63	5.37	5.04
1992	4.88	4.79	4.73	4.58