CO-OWNERSHIP AS A VIABLE FISCAL LEGAL OPTION FOR BUSINESS ACTIVITIES IN MEXICO

HECTOR PRIEGO HUERTAS; JOSE HUMBERTO GONZALEZ MENESES; FRANCISCO PRECIADO ALVAREZ; ALEJANDRO RODRIGUEZ VAZQUEZ

Volume : IX, Issue : I, January - 2019

CO-OWNERSHIP AS A VIABLE FISCAL LEGAL OPTION FOR BUSINESS ACTIVITIES IN MEXICO

Hector Priego Huertas, Jose Humberto Gonzalez Meneses, Francisco Preciado Alvarez, Alejandro Rodriguez Vazquez

Abstract :

When an entrepreneurship is planned, it is necessary to do it from all possible approaches to systematically reduce the threats and weaknesses that the proposal could present, for this reason, the present work objective is to study co–ownership as a viable fiscal option for the optimization of the resources of the individuals who carry out business activities. For this purpose, the resolution of a comparative case study was made, showing clearly the tax benefits that can be obtained by the individual who receives income from co–owned business activities, demonstrating that the distribution of total income among co–owners decreases the tax base and saves resources that can be used to support the family economy, or strengthen the finances of the company to make it more competitive.