MARITAL PARTNERSHIP, TAX INCOME THAT CAN BE DIVIDED TO ACCUMULATE BETWEEN SPOUSES MEXICO SOCIEDAD CONYUGAL, INGRESOS FISCALES QUE SE PUEDEN DIVIDIR PARA ACUMULAR ENTRE CONYUGES MEXICO

Rosa Hilda Hernandez Sandoval, Gabriel Aguilera Mancilla, Blanca Estela Montano Perez and Sergio Arcos Moreno

Revista Global de Negocios, 2022, vol. 10, issue 1, 37-46

Abstract: The objective of this research is to identify the types of income that can be to accumulate based under conjugal partnership of the income tax law. By accumulating income under a conjugal partnership, taxpayers will obtain tax benefits by diluting their tax liability. Taxpayers can do this by using the tax figure refer as conjugal partnership. This analysis was conducted in the year 2022, in the city of Monclova, Coahuila, Mexico. Many taxpayers meet the requirement for conjugal partnership, but they are not aware of its tax benefit. Income from co-owned assets can be allocated to a conjugal partnership under fraction I, fourth paragraph of article 92 of the income tax law. Tables 4, 5 and 6 show the fiscal procedures to allocated income conjugal partnership for co-owners and owners. The practical cases of this figure serve to call attention to this tax figure, to investigate and apply this fiscal figure. Numerical procedures were carried out using existing laws, codes, jurisprudence and arguments to bring attention to strategies to acquire and develop knowledge. ¿A question arises what income is considered to apply in the conjugal partnership? The Civil Code in article 183 is the basis for knowing how to apply the requirements that the conjugal partnership must have at the time of performing the solemn act.

Keywords: Marital Partnership; Income; Benefits (search for similar items in EconPapers)
JEL-codes: B19 K31 K34 (search for similar items in EconPapers)
Date: 2022
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