Open AccessCopropiedad como estrategia fiscal para atenuar la carga tributaria en México
Author(s) -
Rosa Hilda Hernández-Sandoval,
Laura Leticia Gaona Tamez,
Gabriel Aguilera-Mancilla,
Eric Arturo Torres-Hernandez
Publication year - 2019
Publication title -
revista de aplicaciones del derecho
Language(s) - English
Resource type - Journals
ISSN - 2523-0263
DOI - 10.35429/jla.2019.9.3.12.22
Subject(s) - spouse , real estate , estate , lease , constitution , income tax , business , economic rent , law and economics , economics , welfare economics , law , public economics , finance , political science , market economy
The objective of this investigation is to describe the obligations and fiscal procedures of Article 92 of the income tax to present a case in co-ownership. Being understood as Co-ownership, the ownership of a thing shared with another or others. The methodological procedure will be carried out when an individual rents a real estate property to a legal entity or company, the income received by the individual on a monthly basis and the latter distributes it to their co-owners according to the percentage assigned in the lease agreement of the real property.How to process a case study in co-ownership?. This regime is little used due to taxpayers ignorance because the scarce information established by law. This investigation will be presented with a legal and fiscal focus, according to Article 5 of the Constitution: no person can be prevented from engaging in the profession, industry, commerce or work that suits him or she while being lawful. In the case study in co-ownership the benefits of the fiscal strategy resulted in the decrease of ISR when distributing the income among the co-owners and the authorized deductions that the co-owners can choose to deduct in the annual return, followed by the spouse.