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Ver términos de la licenciaEstrada Avilés, Mauricio (2025). The right to the minimum vital tax in the jurisprudence of the Supreme Court of Justice of the Nation. Cuestiones Constitucionales. Revista Mexicana de Derecho Constitucional; Vol. 26, núm. 52, enero-junio de 2025. Recuperado de https://repositorio.unam.mx/contenidos/4158961
Autor(es)
Estrada Avilés, Mauricio
Tipo
Artículo de Investigación
Área del conocimiento
Ciencias Sociales y Económicas
Título
The right to the minimum vital tax in the jurisprudence of the Supreme Court of Justice of the Nation
Fecha
2024-10-28
Resumen
The vital minimum is a legal institute that finds its origin in the right to essential subsistence but that, subsequently, is extended to the enjoyment of the highest level of economic and cultural well-being, both individually and collectively speaking. The purpose of this analysis is to specify the nuances of the vital minimum in tax matters to discern whether what was resolved by the highest Court, with respect to the regulatory provision contained in the last paragraph of article 151 of the Income Tax Law, which limits the personal deductions of natural persons, whether or not it complies with respect for this postulate, in terms of the human rights established by the Constitution of the Republic.
Tema
derecho a la subsistencia; mínimo vital; poder tributario; impuesto sobre la renta; deducciones personales; right to subsistence; vital minimum; tax power; income tax; personal deductions
Idioma
spa
ISSN
ISSN electrónico: 2448-4881; ISSN impreso: 1405-9193
