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Base de calculo: 10.000,00
FH_ALIQ: 3%
FF_PRALIQIB: 2%
FH_COEMFUL: 3%
1. Si FH_COEMUL=0
Percepción IIBB de Salta = Base Imponible * FH_ALIQ/100 * (1- FF_PRALIQIB/100) (*) (Si FF_PRALIQIB <> ”0” ”)
Si FH_ALIQ = “0”, continúa con el proceso habitual tabla “SFF”
FH_ALIQ/100 FF_PRALIQIB/100 1 - FF_PRALIQIB/100 Percepción
0.03 0.02 1 - 0.03 = 0.98 294
2. Si FH_COEMUL<>0
Percepción IIBB de Salta = Base Imponible * FH_ALIQ/100 ** (1 - FF_PRALIQIB/100) x (Si FF_PRALIQIB <> ”0” y FH_COEMUL <> “0”) () * *FH_COEMFUL (Si FH_COEFMUL <> “0”)
FH_ALIQ/100 FF_PRALIQIB/100 1 - FF_PRALIQIB/100 FH_COEMFUL * 100
0.03 0.02 1 - 0.02 = 0.98 0.020 5.88*100 = 588.00
Provincia Igual a Tucuman
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