{"text_format":"1","workbook":"xlsx","n_sheets":4,"sheets":["Part_materia_prima","Sin beneficios","Cálculo_con_beneficios","Formulario ICE"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Part_materia_prima","index":0,"n_rows":37,"n_cols":12,"rows_kept":37,"cut":false,"hidden":true,"merged":[[0,0,0,2],[1,0,1,1],[11,3,11,6],[33,5,33,9],[33,2,33,3],[33,0,33,1],[9,0,9,11]]}
["TABLA VIGENTE PARA 2018 Y 2019"]
["Participación",null,"Rebaja en tarifa ICE específico"]
["DESDE","HASTA","%"]
[0.05,0.1,0.05]
[0.10009999999999999,0.2,0.1]
[0.2001,0.3,0.2]
[0.3,0.4,0.3]
[0.40010000000000001,0.5,0.4]
[0.50009999999999999,1,0.5]
["CALCULO DE LA PARTICIPACIÓN Y REBAJA EN LA TARIFA ESPECÍFICA A PARTIR DE ENERO 2019"]
[]
[null,null,null,"JUSTIFICADO CON COMPROBANTES DE VENTA VÁLIDOS"]
["#","AÑO","MES","AGUARDIENTE Y ALCOHOL SIN BENEFICIO","ALCOHOL ARTESANAL/EPS","AGUARDIENTE ARTESANAL/EPS","TOTAL COMPRAS","TOTAL COMPRAS ÚLTIMOS 6 MESES","AGUARDIENTE Y ALCOHOL  PRIMA PARA BENEFICIO","TOTAL COMPRAS CON BENEFICIO","PARTICIPACIÓN","% REDUCCCIÓN EN TARIFA ESPECÍFICA"]
[1,2018,"JULIO",null,null,null,{"$f":"SUM(D14:F14)","v":0},null,{"$f":"SUM(E14:F14)","v":0}]
[2,2018,"AGOSTO",null,null,null,{"$f":"SUM(D15:F15)","v":0},null,{"$f":"SUM(E15:F15)","v":0}]
[3,2018,"SEPTIEMBRE",null,null,null,0,{"$f":"SUM(G14:G15)","v":0},0,{"$f":"SUM(I14:I15)","v":0},{"$f":"+J16/H16","v":{"$error":"#DIV/0!"}},{"$f":"+IF(K16<5%,0%,IF(K16<=$B$4,5%,IF(K16<=$B$5,10%,IF(K16<=$B$6,20%,IF(K16<=$B$7,30%,IF(K16<=$B$8,40%,IF(K16<=$B$9,50%,\"REVISAR\")))))))","v":{"$error":"#DIV/0!"}}]
[4,2018,"OCTUBRE",null,null,null,0,{"$f":"SUM(G14:G16)","v":0},0,{"$f":"SUM(I14:I16)","v":0},{"$f":"+J17/H17","v":{"$error":"#DIV/0!"}},{"$f":"+IF(K17<5%,0%,IF(K17<=$B$4,5%,IF(K17<=$B$5,10%,IF(K17<=$B$6,20%,IF(K17<=$B$7,30%,IF(K17<=$B$8,40%,IF(K17<=$B$9,50%,\"REVISAR\")))))))","v":{"$error":"#DIV/0!"}}]
[5,2018,"NOVIEMBRE",null,null,null,0,{"$f":"SUM(G14:G17)","v":0},0,{"$f":"SUM(I14:I17)","v":0},{"$f":"+J18/H18","v":{"$error":"#DIV/0!"}},{"$f":"+IF(K18<5%,0%,IF(K18<=$B$4,5%,IF(K18<=$B$5,10%,IF(K18<=$B$6,20%,IF(K18<=$B$7,30%,IF(K18<=$B$8,40%,IF(K18<=$B$9,50%,\"REVISAR\")))))))","v":{"$error":"#DIV/0!"}}]
[6,2018,"DICIEMBRE",null,null,null,0,{"$f":"SUM(G14:G18)","v":0},0,{"$f":"SUM(I14:I18)","v":0},{"$f":"+J19/H19","v":{"$error":"#DIV/0!"}},{"$f":"+IF(K19<5%,0%,IF(K19<=$B$4,5%,IF(K19<=$B$5,10%,IF(K19<=$B$6,20%,IF(K19<=$B$7,30%,IF(K19<=$B$8,40%,IF(K19<=$B$9,50%,\"REVISAR\")))))))","v":{"$error":"#DIV/0!"}}]
[7,2019,"ENERO",null,null,null,{"$f":"SUM(D20:F20)","v":0},{"$f":"SUM(G14:G19)","v":0},{"$f":"SUM(E20:F20)","v":0},{"$f":"SUM(I14:I19)","v":0},{"$f":"+J20/H20","v":{"$error":"#DIV/0!"}},{"$f":"+IF(K20<5%,0%,IF(K20<=$B$4,5%,IF(K20<=$B$5,10%,IF(K20<=$B$6,20%,IF(K20<=$B$7,30%,IF(K20<=$B$8,40%,IF(K20<=$B$9,50%,\"REVISAR\")))))))","v":{"$error":"#DIV/0!"}}]
[8,2019,"FEBRERO",null,null,null,0,{"$f":"SUM(G15:G20)","v":0},0,{"$f":"SUM(I15:I20)","v":0},{"$f":"+J21/H21","v":{"$error":"#DIV/0!"}},{"$f":"+IF(K21<5%,0%,IF(K21<=$B$4,5%,IF(K21<=$B$5,10%,IF(K21<=$B$6,20%,IF(K21<=$B$7,30%,IF(K21<=$B$8,40%,IF(K21<=$B$9,50%,\"REVISAR\")))))))","v":{"$error":"#DIV/0!"}}]
[9,2019,"MARZO",null,null,null,0,{"$f":"SUM(G16:G21)","v":0},0,{"$f":"SUM(I16:I21)","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[10,2019,"ABRIL",null,null,null,0,{"$f":"SUM(G17:G22)","v":0},0,{"$f":"SUM(I17:I22)","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[11,2019,"MAYO",null,null,null,0,{"$f":"SUM(G18:G23)","v":0},0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[12,2019,"JUNIO",null,null,null,0,{"$f":"SUM(G19:G24)","v":0},0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[13,2019,"JULIO",null,null,null,0,0,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[14,2019,"AGOSTO",null,null,null,0,0,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[15,2019,"SEPTIEMBRE",null,null,null,0,0,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[16,2019,"OCTUBRE",null,null,null,0,0,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[17,2019,"NOVIEMBRE",null,null,null,0,0,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[18,2019,"DICIEMBRE",null,null,null,0,0,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
[]
["ESCOJA MES:",null,"FEBRERO",null,null,{"$f":"+IF(L13=0%,\"NO TIENE REBAJA EN ICE ESPECÍFICO\",\"LA REDUCCIÓN EN LA TARIFA ESPECÍFICA ES DE:\")","v":"LA REDUCCIÓN EN LA TARIFA ESPECÍFICA ES DE:"},null,null,null,null,{"$f":"+IF(C34=\"ENERO\",L20,IF(C34=\"FEBRERO\",L21,IF(C34=\"MARZO\",L22,IF(C34=\"ABRIL\",L23,IF(C34=\"MAYO\",L24,IF(C34=\"JUNIO\",L25,IF(C34=\"JULIO\",L26,IF(C34=\"AGOSTO\",L27,IF(C34=\"SEPTIEMBRE\",L28,IF(C34=\"OCTUBRE\",L29,IF(C34=\"NOVIEMBRE\",L30,IF(C34=\"DICIEMBRE\",L31,\"REVISAR\"))))))))))))","v":{"$error":"#DIV/0!"}}]
[]
[]
["Nota: El contribuyente deberá ingresar los datos en los campos resaltados en amarillo de acuerdo a su propia información. "]

{"sheet":"Sin beneficios","index":1,"n_rows":23,"n_cols":16,"rows_kept":23,"cut":false,"hidden":false,"merged":[[0,0,2,4],[15,0,15,6],[20,0,20,5],[10,0,10,6],[22,0,22,5],[8,0,8,5]]}
["EJEMPLO CÁLCULO DE ICE BEBIDAS ALCOHÓLICAS/CERVEZA SIN BENEFICIOS",null,null,null,null,null,null,null,null,null,null,null,null,"SI",7.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"NO",1.5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,4.33]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+O3*2","v":8.66}]
["Tipo de Bebida alcohólica","Grado alcohólico","Capacidad en cc","Precio de venta del fabricante (menos impuestos) / \nex aduana","Cantidad vendida (botellas)","Base imponible ICE ADVALOREM*"]
["a","b","c ","d","e","f ",null,null,null,null,null,null,null,null,null,"Bebida Alcohólica"]
["Bebida Alcohólica / Cerveza",4,750,4,2,4.33,null,null,null,null,null,null,null,null,null,"Cerveza"]
[]
["* Se considerará un valor de Base Imponible ADVALOREM de US $ 8,66 únicamente para:\nLas micro o pequeñas empresas u organizaciones de la economía popular y solidaria que sean productoras de bebidas alcohólicas\nUtilicen alcohol o aguardiente, provenientes de productos agropecuarios.\nAdquirido a artesanos, micro o pequeñas empresas u organizaciones de la economía popular y solidaria."]
[]
["CALCULO DEL ICE AD VALOREM"]
["Precio de venta del fabricante (menos impuestos) / \nex aduana","Verificar si supera los USD 4,33 u 8,66 por litro de bebida alcohólica: ajustar el precio a un litro","Causa ICE advalorem","Base imponible bruta por botella","Base imponible neta bruta por botella","Base imponible neta total","ICE ADVALOREM TOTAL"]
["d","g = d * 1000 / c",null,"o = f * h"]
[{"$f":"+D7","v":4},{"$f":"+A14*1000/C7","v":5.333333333333333},{"$f":"IF(B14>F7,\"SÍ\",\"NO\")","v":"SÍ"},{"$f":"+A14-(F7*C7/1000)","v":0.75249999999999995},{"$f":"+D14","v":0.75249999999999995},{"$f":"+E14*E7","v":1.5049999999999999},{"$f":"+F14*75%","v":1.1287499999999999}]
[]
["CÁLCULO ICE ESPECÍFICO"]
["Grado alcohólico / 100","Capacidad / 1000","Volumen bruto por botella","Volumen neto por botella","Volumen neto total","Tarifa específica año 2020**","ICE causado específico \n(casillero 319)"]
["g = b/100","h = c / 1000","i = g * h","k",null,"l","m = k*l"]
[{"$f":"+B7/100","v":0.04},{"$f":"+C7/1000","v":0.75},{"$f":"A19*B19","v":0.03},{"$f":"+C19","v":0.03},{"$f":"+D19*E7","v":0.06},{"$f":"+O1","v":7.25},{"$f":"E19*F19","v":0.435}]
[]
["** Tarifas específicas vigentes para el año 2020:\nBebidas alcohólicas = US $ 7,25\nCerveza Artesanal = US $ 1,25 "]
[]
["ICE TOTAL SIN EXONERACIÓN NI REBAJA=",null,null,null,null,null,{"$f":"+G14+G19","v":1.56375}]

{"sheet":"Cálculo_con_beneficios","index":2,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[32,2,32,3],[33,2,33,3],[34,2,34,3],[31,2,31,4],[26,2,26,4],[27,2,27,3],[28,2,28,3],[29,2,29,3],[14,0,14,6],[19,0,19,6],[24,0,24,5],[0,0,1,4],[2,0,2,4],[12,0,12,5],[8,0,9,0],[8,1,9,1]]}
["EJEMPLO CÁLCULO DE ICE BEBIDAS ALCOHÓLICAS/CERVEZA CON EXONERACIÓN Y REBAJA",null,null,null,null,null,null,null,null,null,null,null,null,"SI",7.25]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"NO",4.33]
["Consideraciones importantes:\nExoneración:\n- Aplica para bebidas alcohólicas y cervezas.\n- Aplica al ICE total (ICE específico e ICE ad valorem).\n- Máximo 50% en función de las compras de ingredientes nacionales.\nRebaja:\n- Aplica para bebidas alcohólicas y cervezas.\n- Aplica para cervezas cuando se trate de nuevas marcas.\n- Aplica el 50% de rebaja para la tarifa específica del ICE.\n-Para ambos casos:\n- El análisis y cálculo se debe realizar por cada bebida alcohólica/cerveza.\n- La composicion de las bebidas alcohólicas/cerveza debe ser de al menos un 70% de ingredientes nacionales sin considerar el agua.\n- Los productos agropecuarios debe ser adquiridos a productores nacionales artesanos, microempresarios , empresas EPS.\n- El RUC debe contar con la actividad económica relacionada a producción, elaboración, etc., de bebidas alcohólicas/cerveza.\n- Debe tener las respectivas Notificaciones Sanitarias (Registros Sanitarios).\n- No haber tenido sanciones por incumplimiento en la colocación de CFS\n- Debe obtener los Componentes Físicos de Seguridad CFS (excepto para cerveza artesanal)\n- Debe llevar facturación electrónica.\n- Deben contar con un sistema de gestión de información para trazabilidad de ingredientes nacionales (a partir de septiembre 2021)\n"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+O2*2","v":8.66}]
["Tipo de Bebida alcohólica","Grado alcohólico","Capacidad en cc","Precio de venta del fabricante (menos impuestos) / \nex aduana","Cantidad vendida (botellas)","Base imponible ICE ADVALOREM*"]
["a","b","c ","d","e","f ",null,null,null,null,null,null,null,0]
[{"$f":"+'Sin beneficios'!A7","v":"Bebida Alcohólica / Cerveza"},20,750,4,1,4.33,null,null,null,null,null,null,null,0.05]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0.1]
["Escoger % de exoneración del ICE","Rebaja ICE específico",null,null,null,null,null,null,null,null,null,null,null,0.15]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0.2]
[0.15,"SI",null,null,null,null,null,null,null,null,null,null,null,0.3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0.4]
["* Se considerará un valor de Base Imponible ADVALOREM de US $ 8,66 únicamente para:\nLas micro o pequeñas empresas u organizaciones de la economía popular y solidaria que sean productoras de bebidas alcohólicas\nUtilicen alcohol o aguardiente, provenientes de productos agropecuarios.\nAdquirido a artesanos, micro o pequeñas empresas u organizaciones de la economía popular y solidaria.",null,null,null,null,null,null,null,null,null,null,null,null,0.5]
[]
["CALCULO DEL ICE AD VALOREM"]
["Precio de venta del fabricante (menos impuestos) / \nex aduana","Verificar si supera los USD 4,33 u 8,66 por litro de bebida alcohólica (a partir del 1 de enero de 2020)","Causa ICE advalorem","Base imponible bruta por botella","Base imponible neta bruta por botella","Base imponible neta total","ICE ADVALOREM TOTAL"]
["d","g = d * 1000 / c",null,"o = f * h"]
[{"$f":"+D7","v":4},{"$f":"+A18*1000/C7","v":5.333333333333333},{"$f":"IF(B18>F7,\"SÍ\",\"NO\")","v":"SÍ"},{"$f":"+A18-(F7*C7/1000)","v":0.75249999999999995},{"$f":"+D18","v":0.75249999999999995},{"$f":"+E18*E7","v":0.75249999999999995},{"$f":"+F18*75%","v":0.56437499999999996}]
[]
["CÁLCULO ICE ESPECÍFICO"]
["Grado alcohólico / 100","Capacidad / 1000","Volumen bruto por botella","Volumen neto por botella","Volumen neto total","Tarifa específica año 2020","ICE causado específico \n(casillero 319)"]
["g = b/100","h = c / 1000","i = g * h","k",null,"l","m = k*l"]
[{"$f":"+B7/100","v":0.2},{"$f":"+C7/1000","v":0.75},{"$f":"A23*B23","v":0.15000000000000002},{"$f":"+C23","v":0.15000000000000002},{"$f":"+D23*E7","v":0.15000000000000002},{"$f":"+O1","v":7.25},{"$f":"E23*F23","v":1.0875000000000001}]
[]
["ICE TOTAL SIN EXONERACIÓN NI REBAJA=",null,null,null,null,null,{"$f":"+G18+G23","v":1.651875}]
[]
[null,null,"RESUMEN BENEFICIOS:"]
[null,null,"EXONERACIÓN DEL ICE",null,{"$f":"+IF(A11>0,G25-(G25*A11),0)","v":1.4040937499999999}]
[null,null,"REBAJA",null,{"$f":"+IF(B11=\"SI\",(E23*(F23-(F23*50%))),0)","v":0.54375000000000007}]
[null,null,"TOTAL BENEFICIO",null,{"$f":"SUM(E28:E29)","v":1.9478437500000001}]
[]
[null,null,"VALORES A PAGAR:"]
[null,null,"ICE AD VALOREM",null,{"$f":"+G18-(G18*A11)","v":0.47971874999999997}]
[null,null,"ICE ESPECÍFICO",null,{"$f":"+G23-(G23*A11)-(E23*(F23-F23*50%))","v":0.3806250000000001}]
[null,null,"ICE A PAGAR",null,{"$f":"SUM(E33:E34)","v":0.86034375000000007}]

{"sheet":"Formulario ICE","index":3,"n_rows":26,"n_cols":18,"rows_kept":26,"cut":false,"hidden":true,"merged":[[2,0,2,7],[2,8,2,9],[2,10,2,17],[3,0,3,5],[3,8,3,9],[3,10,3,15],[4,0,4,5],[4,8,4,9],[4,10,4,15],[5,0,5,5],[5,8,5,9],[5,10,5,15],[6,0,6,5],[6,8,6,9],[6,10,6,15],[7,0,7,7],[7,8,7,9],[8,0,8,5],[8,8,8,9],[8,10,8,15],[9,0,9,5],[9,8,9,9],[9,10,9,15],[10,0,10,7],[10,8,10,9],[10,10,10,15],[11,0,11,7],[11,8,11,9],[11,10,11,15],[19,0,19,9],[19,10,19,15],[12,0,12,17],[13,0,13,17],[14,0,14,11],[14,12,14,15],[15,0,15,11],[15,12,15,15],[24,0,24,11],[24,12,24,15],[25,0,25,11],[25,12,25,15],[0,0,0,17],[20,0,20,11],[20,12,20,15],[21,0,21,17],[22,0,22,9],[22,10,22,15],[23,0,23,11],[23,12,23,15],[16,0,16,17],[17,0,17,17],[18,0,18,11],[18,12,18,15]]}
["FORMULARIO IMPUESTO A LOS CONSUMOS ESPECIALES"]
[]
["IMPUESTO AD VALOREM",null,null,null,null,null,null,null,".",null,"IMPUESTO ESPECÍFICO"]
["Base imponible bruta",null,null,null,null,null,"303",{"$f":"+'Sin beneficios'!#REF!","v":{"$error":"#REF!"}},".",null,"Volumen bruto",null,null,null,null,null,"313",{"$f":"+'Sin beneficios'!#REF!","v":{"$error":"#REF!"}}]
["Base imponible neta (base imponible bruta menos devoluciones)",null,null,null,null,null,"304",{"$f":"+'Sin beneficios'!#REF!","v":{"$error":"#REF!"}},".",null,"Volumen neto (volumen bruto menos devoluciones)",null,null,null,null,null,"314",{"$f":"+'Sin beneficios'!#REF!","v":{"$error":"#REF!"}}]
["Porcentaje tarifa ad valorem",null,null,null,null,null,"305",0.75,".",null,"Tarifa específica",null,null,null,null,null,"315",7.25]
["ICE causado ad valorem",null,null,null,null,null,"309",{"$f":"+H6*H5","v":{"$error":"#REF!"}},".",null,"ICE causado específico",null,null,null,null,null,"319",{"$f":"+ROUND((R5*R6),2)","v":{"$error":"#REF!"}}]
[]
["Volumen neto de vehículos eléctricos",null,null,null,null,null,"307",0,".",null,"Volumen neto aplica tarifa reducida",null,null,null,null,null,"316",{"$f":"+'Sin beneficios'!#REF!","v":{"$error":"#REF!"}}]
["Descuento ICE causado ad valorem",null,null,null,null,null,"310",0,".",null,"Tarifa específica reducida",null,null,null,null,null,"317",{"$f":"+'Sin beneficios'!#REF!","v":{"$error":"#REF!"}}]
[".",null,null,null,null,null,null,null,".",null,"Rebaja por tarifa reducida",null,null,null,null,null,"318",{"$f":"R9*(R6*Part_materia_prima!K34)","v":{"$error":"#REF!"}}]
[".",null,null,null,null,null,null,null,".",null,"ICE causado específico con tarifa reducida",null,null,null,null,null,"320",{"$f":"+'Sin beneficios'!#REF!","v":{"$error":"#REF!"}}]
[]
["ICE CAUSADO"]
["ICE pagado al momento de la desaduanización",null,null,null,null,null,null,null,null,null,null,null,".",null,null,null,"321"]
["TOTAL ICE CAUSADO",null,null,null,null,null,null,null,null,null,null,null,"309 - 310 + 319 + 320 - 321",null,null,null,"399",{"$f":"+ROUND((H7+H10+R7+R12),2)","v":{"$error":"#REF!"}}]
[]
["LIQUIDACIÓN DEL ICE EN EL MES"]
["Impuesto a liquidar el próximo mes (por ventas a crédito del período)",null,null,null,null,null,null,null,null,null,null,null,".",null,null,null,"402"]
["Impuesto a liquidar del mes anterior ",null,null,null,null,null,null,null,null,null,"(Trasládese el casillero 402 de la declaración del período anterior)",null,null,null,null,null,"403"]
["Total impuesto a liquidar en este mes",null,null,null,null,null,null,null,null,null,null,null,"399 - 402 + 403",null,null,null,"404"]
[]
["(-) Saldo mes anterior por concepto de notas de crédito",null,null,null,null,null,null,null,null,null,"(Trasládese el casillero 498 de la declaración del período anterior)",null,null,null,null,null,"410"]
["(-) Notas de crédito del periodo",null,null,null,null,null,null,null,null,null,null,null,".",null,null,null,"411"]
["Saldo para el próximo mes por concepto de notas de crédito",null,null,null,null,null,null,null,null,null,null,null,".",null,null,null,"498"]
["TOTAL ICE A PAGAR",null,null,null,null,null,null,null,null,null,null,null,"404 - 410 - 411",null,null,null,"499"]