{"id":27480,"date":"2025-01-20T17:47:45","date_gmt":"2025-01-20T17:47:45","guid":{"rendered":"https:\/\/crees.org.do\/?p=27480"},"modified":"2025-01-23T18:16:46","modified_gmt":"2025-01-23T18:16:46","slug":"el-salario-minimo-exento-para-las-personas-fisicas-no-ha-sido-ajustado-desde-2017","status":"publish","type":"post","link":"https:\/\/crees.org.do\/?p=27480","title":{"rendered":"El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017"},"content":{"rendered":"

\"\"<\/h2>\n

El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017<\/strong><\/h2>\n

Seg\u00fan el art\u00edculo 327 del c\u00f3digo tributario de la Rep\u00fablica Dominicana, el Poder Ejecutivo debe ordenar para cada a\u00f1o calendario un ajuste por inflaci\u00f3n a los tramos gravados por el impuesto a las personas f\u00edsicas, basado en el \u00edndice de los Precios al Consumidor del Banco Central.<\/p>\n

No obstante, desde la aprobaci\u00f3n de la Ley General de Presupuesto del Estado 2018, qued\u00f3 sin efecto el ajuste por inflaci\u00f3n de la escala salarial a la cual se aplica el impuesto sobre los ingresos de las personas f\u00edsicas.<\/p>\n

Esta disposici\u00f3n ha estado presente en las subsecuentes leyes de presupuesto, por lo tanto, desde entonces las rentas anuales de las personas f\u00edsicas que superan los RD$416,220.01 son gravadas con una tasa de 15%, 20% o 25%, seg\u00fan la escala.<\/p>\n

Sin embargo, si se ajusta este monto de rentas anuales gravables vigente actualmente con el multiplicador del ajuste por inflaci\u00f3n correspondiente a cada periodo desde que se ha dejado de aplicar el ajuste, el mismo actualmente deber\u00eda ser RD$601,179.95.<\/p>\n

Es decir que las personas con ingresos mensuales superiores a los RD$34,685.00 no deber\u00edan ser gravadas (con la tasa de 15%, en este caso), sino que deber\u00edan ser las que reciben ingresos superiores a los RD$50,098.33.<\/p>\n

Dejar sin efecto el ajuste por inflaci\u00f3n aplica para todos los tramos de la escala salarial y, por lo tanto, es algo que afecta a todos los trabajadores. El Estado se ha beneficiado de esta medida debido a que entran m\u00e1s personas a la base y, en la medida en que van aumentando los salarios, se est\u00e1 gravando a m\u00e1s personas. Esta medida implica realizar una modificaci\u00f3n impositiva cada vez que se aprueba una nueva ley de presupuesto general del Estado.<\/p>\n

<\/div>\n

<\/path><\/svg><\/i> Vistas Totales 1,936 , Vistas Hoy 2 <\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017 Seg\u00fan el art\u00edculo 327 del c\u00f3digo tributario de la Rep\u00fablica Dominicana, el Poder Ejecutivo debe ordenar para cada a\u00f1o calendario un ajuste por inflaci\u00f3n a los tramos gravados por el impuesto a las personas f\u00edsicas, basado en el \u00edndice de los…<\/p>\n

<\/div>\n

<\/path><\/svg><\/i> Vistas Totales 1,936 , Vistas Hoy 2 <\/p>\n

<\/div>\n","protected":false},"author":2,"featured_media":27481,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-27480","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"\nEl salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017 | CREES<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crees.org.do\/?p=27480\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017 | CREES\" \/>\n<meta property=\"og:description\" content=\"El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017 Seg\u00fan el art\u00edculo 327 del c\u00f3digo tributario de la Rep\u00fablica Dominicana, el Poder Ejecutivo debe ordenar para cada a\u00f1o calendario un ajuste por inflaci\u00f3n a los tramos gravados por el impuesto a las personas f\u00edsicas, basado en el \u00edndice de los...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/crees.org.do\/?p=27480\" \/>\n<meta property=\"og:site_name\" content=\"CREES\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CREESRD\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-20T17:47:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-23T18:16:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/crees.org.do\/wp-content\/uploads\/2025\/01\/Slide-1-copy-2-4-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"1200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Crees\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@CREESRD\" \/>\n<meta name=\"twitter:site\" content=\"@CREESRD\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Crees\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/crees.org.do\/?p=27480#article\",\"isPartOf\":{\"@id\":\"https:\/\/crees.org.do\/?p=27480\"},\"author\":{\"name\":\"Crees\",\"@id\":\"https:\/\/crees.org.do\/#\/schema\/person\/e7f97cd94d7bf9cd0e0ce30acb7d56b8\"},\"headline\":\"El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017\",\"datePublished\":\"2025-01-20T17:47:45+00:00\",\"dateModified\":\"2025-01-23T18:16:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/crees.org.do\/?p=27480\"},\"wordCount\":327,\"publisher\":{\"@id\":\"https:\/\/crees.org.do\/#organization\"},\"image\":{\"@id\":\"https:\/\/crees.org.do\/?p=27480#primaryimage\"},\"thumbnailUrl\":\"https:\/\/crees.org.do\/wp-content\/uploads\/2025\/01\/Slide-1-copy-2-4-1.png\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/crees.org.do\/?p=27480\",\"url\":\"https:\/\/crees.org.do\/?p=27480\",\"name\":\"El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017 | CREES\",\"isPartOf\":{\"@id\":\"https:\/\/crees.org.do\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/crees.org.do\/?p=27480#primaryimage\"},\"image\":{\"@id\":\"https:\/\/crees.org.do\/?p=27480#primaryimage\"},\"thumbnailUrl\":\"https:\/\/crees.org.do\/wp-content\/uploads\/2025\/01\/Slide-1-copy-2-4-1.png\",\"datePublished\":\"2025-01-20T17:47:45+00:00\",\"dateModified\":\"2025-01-23T18:16:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/crees.org.do\/?p=27480#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/crees.org.do\/?p=27480\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/crees.org.do\/?p=27480#primaryimage\",\"url\":\"https:\/\/crees.org.do\/wp-content\/uploads\/2025\/01\/Slide-1-copy-2-4-1.png\",\"contentUrl\":\"https:\/\/crees.org.do\/wp-content\/uploads\/2025\/01\/Slide-1-copy-2-4-1.png\",\"width\":1200,\"height\":1200},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/crees.org.do\/?p=27480#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/crees.org.do\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/crees.org.do\/#website\",\"url\":\"https:\/\/crees.org.do\/\",\"name\":\"CREES\",\"description\":\"Centro Regional de Estrategias Econ\u00f3micas Sostenibles\",\"publisher\":{\"@id\":\"https:\/\/crees.org.do\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/crees.org.do\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/crees.org.do\/#organization\",\"name\":\"CREES | Centro Regional de Estrategias Econ\u00f3micas Sostenibles\",\"url\":\"https:\/\/crees.org.do\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/crees.org.do\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/crees.org.do\/wp-content\/uploads\/2022\/03\/crees-logo-1.jpg\",\"contentUrl\":\"https:\/\/crees.org.do\/wp-content\/uploads\/2022\/03\/crees-logo-1.jpg\",\"width\":244,\"height\":71,\"caption\":\"CREES | Centro Regional de Estrategias Econ\u00f3micas Sostenibles\"},\"image\":{\"@id\":\"https:\/\/crees.org.do\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/CREESRD\/\",\"https:\/\/x.com\/CREESRD\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/crees.org.do\/#\/schema\/person\/e7f97cd94d7bf9cd0e0ce30acb7d56b8\",\"name\":\"Crees\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/crees.org.do\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/390ac8f0be5d9aa046152553e2dd7011b59a512d89c150f5e5f28bb8d9a0b165?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/390ac8f0be5d9aa046152553e2dd7011b59a512d89c150f5e5f28bb8d9a0b165?s=96&d=mm&r=g\",\"caption\":\"Crees\"},\"url\":\"https:\/\/crees.org.do\/?author=2\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017 | CREES","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/crees.org.do\/?p=27480","og_locale":"es_ES","og_type":"article","og_title":"El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017 | CREES","og_description":"El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017 Seg\u00fan el art\u00edculo 327 del c\u00f3digo tributario de la Rep\u00fablica Dominicana, el Poder Ejecutivo debe ordenar para cada a\u00f1o calendario un ajuste por inflaci\u00f3n a los tramos gravados por el impuesto a las personas f\u00edsicas, basado en el \u00edndice de los...","og_url":"https:\/\/crees.org.do\/?p=27480","og_site_name":"CREES","article_publisher":"https:\/\/www.facebook.com\/CREESRD\/","article_published_time":"2025-01-20T17:47:45+00:00","article_modified_time":"2025-01-23T18:16:46+00:00","og_image":[{"width":1200,"height":1200,"url":"https:\/\/crees.org.do\/wp-content\/uploads\/2025\/01\/Slide-1-copy-2-4-1.png","type":"image\/png"}],"author":"Crees","twitter_card":"summary_large_image","twitter_creator":"@CREESRD","twitter_site":"@CREESRD","twitter_misc":{"Escrito por":"Crees","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/crees.org.do\/?p=27480#article","isPartOf":{"@id":"https:\/\/crees.org.do\/?p=27480"},"author":{"name":"Crees","@id":"https:\/\/crees.org.do\/#\/schema\/person\/e7f97cd94d7bf9cd0e0ce30acb7d56b8"},"headline":"El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017","datePublished":"2025-01-20T17:47:45+00:00","dateModified":"2025-01-23T18:16:46+00:00","mainEntityOfPage":{"@id":"https:\/\/crees.org.do\/?p=27480"},"wordCount":327,"publisher":{"@id":"https:\/\/crees.org.do\/#organization"},"image":{"@id":"https:\/\/crees.org.do\/?p=27480#primaryimage"},"thumbnailUrl":"https:\/\/crees.org.do\/wp-content\/uploads\/2025\/01\/Slide-1-copy-2-4-1.png","articleSection":["Blog"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/crees.org.do\/?p=27480","url":"https:\/\/crees.org.do\/?p=27480","name":"El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017 | CREES","isPartOf":{"@id":"https:\/\/crees.org.do\/#website"},"primaryImageOfPage":{"@id":"https:\/\/crees.org.do\/?p=27480#primaryimage"},"image":{"@id":"https:\/\/crees.org.do\/?p=27480#primaryimage"},"thumbnailUrl":"https:\/\/crees.org.do\/wp-content\/uploads\/2025\/01\/Slide-1-copy-2-4-1.png","datePublished":"2025-01-20T17:47:45+00:00","dateModified":"2025-01-23T18:16:46+00:00","breadcrumb":{"@id":"https:\/\/crees.org.do\/?p=27480#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/crees.org.do\/?p=27480"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/crees.org.do\/?p=27480#primaryimage","url":"https:\/\/crees.org.do\/wp-content\/uploads\/2025\/01\/Slide-1-copy-2-4-1.png","contentUrl":"https:\/\/crees.org.do\/wp-content\/uploads\/2025\/01\/Slide-1-copy-2-4-1.png","width":1200,"height":1200},{"@type":"BreadcrumbList","@id":"https:\/\/crees.org.do\/?p=27480#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/crees.org.do\/"},{"@type":"ListItem","position":2,"name":"El salario m\u00ednimo exento para las personas f\u00edsicas no ha sido ajustado desde 2017"}]},{"@type":"WebSite","@id":"https:\/\/crees.org.do\/#website","url":"https:\/\/crees.org.do\/","name":"CREES","description":"Centro Regional de Estrategias Econ\u00f3micas Sostenibles","publisher":{"@id":"https:\/\/crees.org.do\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/crees.org.do\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/crees.org.do\/#organization","name":"CREES | Centro Regional de Estrategias Econ\u00f3micas Sostenibles","url":"https:\/\/crees.org.do\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/crees.org.do\/#\/schema\/logo\/image\/","url":"https:\/\/crees.org.do\/wp-content\/uploads\/2022\/03\/crees-logo-1.jpg","contentUrl":"https:\/\/crees.org.do\/wp-content\/uploads\/2022\/03\/crees-logo-1.jpg","width":244,"height":71,"caption":"CREES | Centro Regional de Estrategias Econ\u00f3micas Sostenibles"},"image":{"@id":"https:\/\/crees.org.do\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CREESRD\/","https:\/\/x.com\/CREESRD"]},{"@type":"Person","@id":"https:\/\/crees.org.do\/#\/schema\/person\/e7f97cd94d7bf9cd0e0ce30acb7d56b8","name":"Crees","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/crees.org.do\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/390ac8f0be5d9aa046152553e2dd7011b59a512d89c150f5e5f28bb8d9a0b165?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/390ac8f0be5d9aa046152553e2dd7011b59a512d89c150f5e5f28bb8d9a0b165?s=96&d=mm&r=g","caption":"Crees"},"url":"https:\/\/crees.org.do\/?author=2"}]}},"_links":{"self":[{"href":"https:\/\/crees.org.do\/index.php?rest_route=\/wp\/v2\/posts\/27480","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/crees.org.do\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/crees.org.do\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/crees.org.do\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/crees.org.do\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=27480"}],"version-history":[{"count":1,"href":"https:\/\/crees.org.do\/index.php?rest_route=\/wp\/v2\/posts\/27480\/revisions"}],"predecessor-version":[{"id":27482,"href":"https:\/\/crees.org.do\/index.php?rest_route=\/wp\/v2\/posts\/27480\/revisions\/27482"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/crees.org.do\/index.php?rest_route=\/wp\/v2\/media\/27481"}],"wp:attachment":[{"href":"https:\/\/crees.org.do\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/crees.org.do\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=27480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/crees.org.do\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}