La compensación de contribuciones a partir de 2019

Abstract

This material seeks to expose critically the restrictions for 2019 compensation for contributions. To do so, is a technical analysis of the reform included in the law of Federation income for this year and its comparative textual with article 23 of the Fiscal Code of the Federation as it was known until 2018 and today yet, as well as the reform proposals driven by some political groups; using a method deductive and documentary which describes the compensation and the accreditation of contributions from its semantic and legal nature, the motivations of the legislator to make changes in this area and the implications of it done at a different from the own Fiscal Code of the Federation law. The topic addressed in this way, aims to contribute to the fiscal doctrine, nurturing of more contemporary aspects to and glimpsing the tendency which expected the rest of this administration in terms of fundraising of contributions.