Angel Perucho Guevara

Tax treatment of federal cargo transportation in Mexico Angel Perucho Guevara

The federal cargo transportation, being a sector that has limitations on their expenses, has certain facilities and tax incentives that gives each fiscal year the government, so it has as a general objective. To determine which are the causes for which the facilities and fiscal stimuli are not applied to the sector of the federal land transportation of cargo in Mexico for independent legal entities. The methodology used for this research is of quantitative type, it is divided into descriptive, since it seeks to describe the steps to follow for the calculations of the Income Tax with the facilities and fiscal stimuli, this study will be of transversal form since it will be focused in the fiscal year 2020. The instrument used for this research was the interview through the ZOOM application. It is concluded with this research, that the facilities and tax incentives granted by the federal government are not being applied to the federal cargo transportation sector for independent legal entities, due to lack of training, workload and lack of knowledge of the benefits in question.