Introduction
Temporary use or enjoyment of assets is understood to be the lease, usufruct and any other act, regardless of the legal form used for this purpose, whereby one person allows another to temporarily use or enjoy tangible assets, in exchange for a consideration..
This essay aims to clarify the doubts that arise to a taxpayer and with this make him have a clearer idea of how to comply with his obligations, making him know what his income, deductions and above all his obligations are, mentioning that there are two options for calculating of your taxes.
The objective is to determine if the knowledge of natural persons with income from Leasing affects the application for the calculation of their taxes, to inform the taxpayer that it is considered income and expenses for him.
In order to approach the following work I have adopted the theory of Social Responsibility.
Real estate leasing with a social responsibility approach
The idea that individuals have a responsibility to their society goes back to the Greek philosophers and the Roman system of legality.
Currently, social responsibility is considered a non-mandatory regulatory concept or "soft law" (that is, without the force of the law), such as those embodied in some international agreements, for example, the "Universal Declaration on Bioethics and Rights Human ”adopted by UNESCO.
That is why the leasing of real estate by adopting this social responsibility approach has a great impact on society, since the lessee makes the decision to have a “negative” responsibility, which means not complying with his tax obligations or it may be “positive ”Which means that there is a responsibility to act. Which brings with it legal, ethical, moral and environmental aspects, and it is a voluntary decision, not imposed.
Taking into account what has already been established by the Federal Tax Code3; First Title, Chapter I, Article 15 and the Income Tax law4 in the fourth Title of Natural Persons, Chapter III, Article 141. Income for granting the temporary use or enjoyment of real estate is considered, those that come from the lease or sublease and in general for granting onerous title the use or temporary enjoyment of real estate, in any other way.
Deductions are considered the property tax corresponding to the calendar year of said properties, maintenance expenses, water consumption but as long as they are not paid by whoever uses or enjoys the property. The obligations with which the taxpayer must fulfill is firstly to register with the RFC, keep the analytical accounting of the operations carried out, issue receipts for the consideration received, present provisional declarations and their annual declaration. There are two options for calculating taxes, the first option is to do it normally, taking into account deductible income and expenses,the second is known as a blind deduction, this is optional and which consists of deducting 50% of the rent from the house and 35% in commercial leasing from the total rental income.
conclusion
If the rental income was obtained from payments made by Legal Entities to Individuals like you, they must retain as payment on account of the tax 10% of the amount thereof without any deduction, and must provide taxpayers with proof of the Withholding which is the Form 37-A for each receipt of fees that is issued. If the income from fees was obtained from payments made by Natural Persons, they should not make the withholding of 10% on the income.
The date for provisional payments is no later than the 17th day of the month immediately following the payment, and the annual declaration must be made no later than April 30 of the following year, the deadline is May 2.
It is for all this that the taxpayer has a great social responsibility since, by choosing not to file their respective declarations, it falls to both a legal and a moral fault and consequently affects the collection of taxes.
Cybergraphy
1 http://www2.facso.uchile.cl/publicaciones/moebio/
2 http://portal.unesco.org/es/ev.php-URL_ID=31058&URL_DO=DO_TOPIC&URL_SECTION=201.html
3
4
www2.facso.uchile.cl/publicaciones/moebio/
www.monografias.com/trabajos13/bune/bune.shtml
portal.unesco.org/es/ev.php-URL_ID = 31058 & URL_DO = DO_TOPIC & URL_SECTION = 201.html
