Publication: La reproducción a través de la gestación por sustitución o maternidad subrogada y su legislación tributaria en México
Authors
Anguiano Ramírez, Zasskia Nikkei
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Escuela Internacional de Doctorado
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Rosillo Martínez, Alejandro
Publisher
Universidad de Murcia
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DOI
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info:eu-repo/semantics/doctoralThesis
Description
PROGRAMA DE DOCTORADO EN BIODERECHO: BIOÉTICA, SALUD Y DERECHOS HUMANOS
Abstract
En México, el pago de impuestos es una obligación tutelada en el artículo 31, fracción IV de la Constitución Política de los Estados Unidos Mexicanos, pues es la contribución para los gastos públicos, así de la Federación, como de los Estados, de la Ciudad de México y del Municipio en que residan, de la manera proporcional y equitativa que dispongan las leyes.
Al ser una obligación, queda manifestado que todos los mexicanos deben contribuir de manera proporcional y equitativa como dispongan las leyes, en México existen diversos impuestos: Impuesto Sobre la Renta, Impuesto al Valor Agregado, Impuesto Empresarial sobre Producción y Servicios.
En esta investigación nos centraremos más en el Impuesto Sobre la Renta, por ser el que tiene vinculación directa con la maternidad subrogada, por lo que es importante señalar que se regula por la ley denominada Ley de Impuesto Sobre la Renta que señala en su artículo 1, fracción I, que cualquier persona física y moral está obligada al pago del impuesto sobre la renta en los siguientes casos: Las residentes en México, respecto de todos sus ingresos, cualquiera que sea la ubicación de la fuente de riqueza de donde procedan.
Debemos entender que el término todo ingreso será gravado aplica a cualquier manera o forma que tenga de obtener dinero, siempre y cuando sea de origen licito, por tanto tenemos que algunos hechos o actos son legales únicamente en algunos estados; Sin embargo el impuesto es obligatorio en todo el país, por lo que al abordar específicamente el tema de generar vida a través de la maternidad subrogada puede existir una transacción económica, tenemos la postura en esta investigación de que no deben pagarse impuestos, porque no es un servicio o trabajo, es un apoyo que realiza la tercera persona, para que las personas que no pueden tener hijos, tengan una familia y ejerzan sus derechos humanos, por lo que se abordan temas como son: conceptos, derechos humanos y la maternidad subrogada, vinculación de impuestos con los derechos humanos, estudio comparativo de la regulación de la maternidad subrogada, analísis de legislación en México y propuesta de modificación legislativa.
Es este estudio también se incluye un caso práctico de cómo se víncula las legislaciones estatales con un impacto en materia federal, y que la inexistencia de uniformidad legislativa, ha generado que los ciudadanos acudan a juicio ante el Tribunal Federal de Justicia Administrativa, e incluso la emisión de un criterio de la PRODECON, por la falta de regulación tributaria y la maternidad subrogada en México.
In Mexico, the payment of taxes is an obligation protected by Article 31, Section IV of the Political Constitution of the United Mexican States, as it is the contribution to public expenses, both of the Federation and of the States, the Mexico City, and the Municipality in which they reside, in the proportional and equitable manner prescribed by law. As it is an obligation, it is stated that all Mexicans must contribute proportionally and equitably as the laws dictate. In Mexico, there are various taxes: Income Tax, Value Added Tax, Business Tax on Production and Services. In this research, we will focus more on the Income Tax, as it has a direct connection with surrogacy, so it is important to note that it is regulated by the law known as the Income Tax Law, which states in its Article 1, Section I, that any individual or legal entity is obligated to pay income tax in the following cases: Residents in Mexico, with respect to all their income, regardless of the location of the source of wealth from which it originates. We must understand that the term all income will be taxed applies to any way or form of obtaining money, as long as it is of lawful origin. Therefore, we have that some facts or acts are legal only in some states; however, the tax is mandatory throughout the country. Thus, when specifically addressing the issue of generating life thru surrogacy, there may be an economic transaction. Our stance in this research is that no taxes should be paid because it is not a service or work; it is support provided by a third party so that people who cannot have children can have a family and exercise their human rights. Therefore, topics such as concepts, human rights and surrogacy, the link between taxes and human rights, a comparative study of surrogacy regulation, analysis of legislation in Mexico, and a proposal for legislative modification are addressed. In this study, a practical case is also included on how state legislations are linked with an impact on federal matters, and that the lack of legislative uniformity has led citizens to go to trial before the Federal Administrative Court, and even the issuance of a criterion by the PRODECON, due to the lack of tax regulation and surrogacy in Mexico.
In Mexico, the payment of taxes is an obligation protected by Article 31, Section IV of the Political Constitution of the United Mexican States, as it is the contribution to public expenses, both of the Federation and of the States, the Mexico City, and the Municipality in which they reside, in the proportional and equitable manner prescribed by law. As it is an obligation, it is stated that all Mexicans must contribute proportionally and equitably as the laws dictate. In Mexico, there are various taxes: Income Tax, Value Added Tax, Business Tax on Production and Services. In this research, we will focus more on the Income Tax, as it has a direct connection with surrogacy, so it is important to note that it is regulated by the law known as the Income Tax Law, which states in its Article 1, Section I, that any individual or legal entity is obligated to pay income tax in the following cases: Residents in Mexico, with respect to all their income, regardless of the location of the source of wealth from which it originates. We must understand that the term all income will be taxed applies to any way or form of obtaining money, as long as it is of lawful origin. Therefore, we have that some facts or acts are legal only in some states; however, the tax is mandatory throughout the country. Thus, when specifically addressing the issue of generating life thru surrogacy, there may be an economic transaction. Our stance in this research is that no taxes should be paid because it is not a service or work; it is support provided by a third party so that people who cannot have children can have a family and exercise their human rights. Therefore, topics such as concepts, human rights and surrogacy, the link between taxes and human rights, a comparative study of surrogacy regulation, analysis of legislation in Mexico, and a proposal for legislative modification are addressed. In this study, a practical case is also included on how state legislations are linked with an impact on federal matters, and that the lack of legislative uniformity has led citizens to go to trial before the Federal Administrative Court, and even the issuance of a criterion by the PRODECON, due to the lack of tax regulation and surrogacy in Mexico.
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