Base Imponible ($)

Progenitores, hijos/as y cónyuge

Otros ascendientes y descendientes

Mayor a

Menor o Igual a

Cuota fija ($)

% sobre exced

límite mínimo

Cuota fija ($)

% sobre exced

límite mínimo

0

3.891.423

0

1,603

0

2,404

3.891.423

7.782.834

62.380

1,633

93.550

2,434

7.782.834

15.565.678

125.927

1,693

188.267

2,494

15.565.678

31.131.346

257.691

1,813

382.371

2,614

31.131.346

62.262.702

539.897

2,053

789.258

2,855

62.262.702

124.525.395

1.179.024

2,534

1.678.058

3,335

124.525.395

249.050.790

2.756.761

3,496

3.754.519

4,297

249.050.790

498.101.589

7.110.169

5,419

9.105.375

6,220

498.101.589

1.088.937.500

20.606.232

6,380

24.596.335

7,181

1.088.937.500

2.177.875.000

58.301.563

6,514

67.024.262

7,524

2.177.875.000

4.355.750.000

129.234.952

6,753

148.955.920

7,754

4.355.750.000

en adelante

276.306.851

7,008

317.828.348

8,191

Base Imponible ($)

Colaterales de 2° grado

Colaterales de 3° y 4° grado otros parientes y extraños/as (incluyendo personas jurídicas)

Mayor a

Menor o Igual a

Cuota fija ($)

% sobre exced.

límite mínimo

Cuota fija ($)

% sobre exced.

límite mínimo

0

3.891.423

0

3,205

0

4,006

3.891.423

7.782.834

124.720

3,235

155.890

4,036

7.782.834

15.565.678

250.607

3,295

312.947

4,097

15.565.678

31.131.346

507.052

3,415

631.810

4,217

31.131.346

62.262.702

1.038.620

3,656

1.288.214

4,457

62.262.702

124.525.395

2.176.782

4,137

2.675.739

4,938

124.525.395

249.050.790

4.752.590

5,098

5.750.271

5,899

249.050.790

498.101.589

11.100.895

7,021

13.096.024

7,822

498.101.589

1.088.937.500

28.586.752

7,983

32.576.777

8,784

1.088.937.500

2.177.875.000

75.753.183

8,259

84.475.803

9,024

2.177.875.000

4.355.750.000

165.688.531

8,519

182.741.523

9,255

4.355.750.000

en adelante

351.221.702

8,753

384.303.854

9,513