Tasas de Recargos 2024
| 2024 | Enero | Febrero | Marzo | Abril | Mayo | Junio | Julio | Agosto | Septiembre | Octubre | Noviembre | Diciembre |
| Mora * | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| Prórroga ** | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% |
Tasas de Recargos Mensuales de Pagos a plazos 2024
| Plazo | Tasa de recargos mensual |
| Hasta 12 meses | 1.26% |
| De 12 a 24 meses | 1.53% |
| Más de 24 meses y pagos a plazo diferido | 1.82% |
Tasas de Recargos por Mora * (Histórico)
| Año | Enero | Febrero | Marzo | Abril | Mayo | Junio | Julio | Agosto | Septiembre | Octubre | Noviembre | Diciembre |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2023 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2022 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2021 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2020 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2019 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2018 | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% | 1.47% |
| 2017 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2016 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2015 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2014 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2013 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2012 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2011 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2010 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2009 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2008 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2007 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2006 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2005 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2004 | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% | 1.13% |
| 2003 | 2.01% | 2.15% | 1.94% | 2.07% | 2.12% | 1.97% | 1.76% | 1.61% | 1.55% | 1.52% | 1.52% | 1.49% |
| 2002 | 1.55% | 1.79% | 0.62% | 2.22% | 1.29% | 1.04% | 1.67% | 1.32% | 1.61% | 1.38% | 1.14% | 1.43% |
| 2001 | 2.22% | 1.83% | 2.66% | 3.00% | 2.30% | 2.31% | 2.42% | 2.10% | 2.78% | 1.28% | 0.98% | 1.62% |
| 2000 | 2.23% | 2.01% | 1.47% | 2.07% | 2.15% | 2.00% | 2.43% | 2.39% | 2.31% | 2.30% | 2.06% | 2.22% |
| 1999 | 3.00% | 3.00% | 2.92% | 3.00% | 3.00% | 2.85% | 3.00% | 3.00% | 3.00% | 3.00% | 2.70% | 2.92% |
| 1998 | 2.48% | 1.74% | 0.44% | 1.22% | 2.31% | 2.45% | 2.54% | 2.25% | 2.66% | 3.00% | 3.00% | 3.00% |
| 1997 | 3.00% | 0.72% | 0.84% | 1.62% | 2.63% | 2.88% | 2.51% | 2.90% | 2.54% | 2.54% | 1.94% | 2.49% |
| 1996 | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 2.18% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% |
| 1995 | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 0.86% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% |
| 1994 | 3.00% | 1.60% | 1.34% | 1.70% | 2.25% | 2.86% | 2.90% | 3.00% | 3.00% | 2.80% | 2.34% | 2.72% |
| 1993 | 2.70% | 2.10% | 2.20% | 2.70% | 2.70% | 2.70% | 2.60% | 2.20% | 2.40% | 2.20% | 1.80% | 2.50% |
| 1992 | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% |
| 1991 | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% | 2.25% |
| 1990 | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% |
| 1989 | 6.76% | 7.39% | 8.02% | 7.91% | 7.69% | 7.62% | 7.99% | 8.45% | 8.37% | 6.19% | 5.73% | 6.08% |
| 1988 | 12.75% | 12.75% | 12.75% | 12.75% | 12.75% | 9.85% | 9.85% | 7.60% | 6.61% | 6.48% | 6.48% | 6.51% |
| 1987 | 12.75% | 12.75% | 12.75% | 12.75% | 12.75% | 12.75% | 12.75% | 12.75% | 12.75% | 12.75% | 12.75% | 12.75% |
| 1986 | 8.25% | 8.25% | 8.25% | 8.25% | 8.25% | 8.25% | 8.25% | 8.25% | 8.25% | 8.25% | 8.25% | 8.25% |
| 1985 | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% |
| 1984 | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% |
| 1983 | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% | 5.25% |
| 1982 | 4.50% | 4.50% | 4.50% | 4.50% | 4.50% | 4.50% | 4.50% | 4.50% | 4.50% | 4.50% | 4.50% | 4.50% |
Tasas de Recargos por Prórroga **(Histórico)
| Año | Enero | Febrero | Marzo | Abril | Mayo | Junio | Julio | Agosto | Septiembre | Octubre | Noviembre | Diciembre |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% |
| 2023 | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% |
| 2022 | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% |
| 2021 | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% |
| 2020 | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% |
| 2019 | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% |
| 2018 | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% | 0.98% |
| 2017 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2016 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2015 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2014 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2013 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2012 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2011 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2010 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2009 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2008 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2007 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2006 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2005 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2004 | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% | 0.75% |
| 2003 | 1.34% | 1.43% | 1.29% | 1.38% | 1.41% | 1.31% | 1.17% | 1.07% | 1.03% | 1.01% | 1.01% | 0.99% |
| 2002 | 1.03% | 1.19% | 0.41% | 1.48% | 0.86% | 0.69% | 1.11% | 0.88% | 1.07% | 0.92% | 0.76% | 0.95% |
| 2001 | 1.48% | 1.22% | 1.77% | 2.00% | 1.54% | 1.54% | 1.61% | 1.40% | 1.85% | 0.85% | 0.65% | 1.08% |
| 2000 | 1.49% | 1.34% | 0.98% | 1.38% | 1.43% | 1.33% | 1.62% | 1.59% | 1.54% | 1.53% | 1.37% | 1.48% |
| 1999 | 2.00% | 2.00% | 1.95% | 2.00% | 2.00% | 1.90% | 2.00% | 2.00% | 2.00% | 2.00% | 1.80% | 1.94% |
| 1998 | 1.65% | 1.16% | 0.29% | 0.81% | 1.54% | 1.63% | 1.69% | 1.50% | 1.77% | 2.00% | 2.00% | 2.00% |
| 1997 | 2.00% | 0.48% | 0.56% | 1.08% | 1.75% | 1.92% | 1.67% | 1.93% | 1.69% | 1.68% | 1.29% | 1.66% |
| 1996 | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% | 1.45% | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% |
| 1995 | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% | 0.57% | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% |
| 1994 | 2.00% | 1.07% | 0.89% | 1.13% | 1.50% | 1.91% | 1.93% | 2.00% | 2.00% | 1.87% | 1.56% | 1.81% |
| 1993 | 1.80% | 1.40% | 1.50% | 1.80% | 0.18% | 1.80% | 1.50% | 1.50% | 1.60% | 1.50% | 1.20% | 1.60% |
| 1992 | 1.00% | 1.00% | 1.00% | 1.00% | 1.00% | 1.00% | 1.00% | 1.00% | 1.00% | 1.00% | 1.00% | 1.00% |
| 1991 | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% |
| 1990 | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% |
| 1989 | 4.50% | 4.93% | 5.35% | 5.27% | 5.12% | 5.08% | 5.32% | 5.63% | 5.58% | 4.13% | 3.82% | 4.05% |
| 1988 | 8.50% | 8.50% | 8.50% | 8.50% | 8.50% | 6.56% | 6.56% | 5.07% | 4.41% | 4.32% | 4.32% | 4.34% |
| 1987 | 8.50% | 8.50% | 8.50% | 8.50% | 8.50% | 8.50% | 8.50% | 8.50% | 8.50% | 8.50% | 8.50% | 8.50% |
| 1986 | 5.50% | 5.50% | 5.50% | 5.50% | 5.50% | 5.50% | 5.50% | 5.50% | 5.50% | 5.50% | 5.50% | 5.50% |
| 1985 | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% |
| 1984 | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% |
| 1983 | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% | 3.50% |
| 1982 | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% |
| * El artículo 21 del Código Fiscal de la Federación establece la aplicación de la tasa de recargos para cada uno de los meses de mora; para el caso será la que resulte de incrementar en 50% la tasa prevista para los mismos y que por prórroga será de 0.75%. Ver artículo 8°. de la Ley de Ingresos de la Federación. |
| ** El artículo 8°. de la Ley de Ingresos de la Federación, establece que, cuando conforme al Código se permita que la tasa de recargos por prorroga incluya actualización, la tasa de recargos será del 1 por ciento mensual tratándose de pagos a plazos en parcialidades hasta 12 meses; en el caso de pagos a plazos en parcialidades de más de 12 meses y hasta de 24 meses, la tasa de recargos será de 1.25 por ciento mensual y 1.50%, si se trata de pagos de superiores a 24 meses, así como tratándose de pagos a plazo diferido. |
Temas relacionados: Índice Nacional de Precios al Consumidor (INPC), Calculo de Actualizaciones y Recargos, Calculadora de Actualizaciones y Recargos.
