Copropiedad como estrategia fiscal para atenuar la carga tributaria en México

Abstract

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.