TL;DR — Quick Summary
Fix annual ISR declaration errors in Aspel NOI: annual calculation, withholding certificates, employment subsidy, ISR tables, and positive/negative annual adjustments.
Annual ISR Declaration Errors in Aspel NOI
The annual ISR calculation for wages and salaries is an employer obligation that must be completed during January-February each year. It compares the ISR withheld monthly from each employee against the ISR that should have been withheld using the annual tax rate from Article 152 of Mexico’s Income Tax Law (LISR).
Prerequisites
- Aspel NOI version 10.0 or higher, updated.
- Complete payroll history for the fiscal year.
- Annual ISR tables from the SAT.
- Knowledge of which employees must be excluded (Art. 97 LISR).
Common Error Causes and Solutions
1. Annual ISR Tables Not Updated
Most frequent error: Aspel NOI uses monthly tables instead of annual ones, or uses tables from a prior year.
2. Taxable Perceptions Incorrectly Classified
If extraordinary payments (bonuses, commissions) were not properly classified as taxable or exempt, the cumulative ISR will be incorrect.
3. Employment Subsidy Applied Incorrectly
The employment subsidy reduces ISR for low-income workers. If not applied correctly during the year, the annual calculation will show differences.
Pre-Calculation Validation Checklist
| # | Check | Where | Expected |
|---|---|---|---|
| 1 | All periods calculated | Reports → Cumulative | 12 months present |
| 2 | Annual ISR tables loaded | Configuration → ISR Tables | Art. 152 for correct year |
| 3 | Annual subsidy table loaded | Configuration → ISR Tables | Subsidy for correct year |
| 4 | G/E classification correct | Concept Catalog | Aguinaldo, PV, PTU properly split |
| 5 | Excluded employees marked | Employee Catalog | >$400K, two employers, left before Dec |
Summary
Update annual ISR tables before running the calculation, verify taxable/exempt classification of all extraordinary payments, mark excluded employees, and compare results with manual calculations for quality control.