Resumen

PAZ PEREZ, Daniel Eduardo. Tax schemes of non profit entities in Mexico. Biolex [online]. 2020, vol.12, n.22, pp.149-168.  Epub 28-Abr-2021. ISSN 2007-5545.  https://doi.org/10.36796/biolex.v22i0.171.

Non-profit entities play an important role from the social initiative, since they conduct a wide range of activities: from healthcare to philanthropy, without bussines speculation intention. The objective of this research was to show how these entities are taxed, as well as their evolution in mexican tax system, using the historical documentary analysis and exegetical interpretative method in mexican 20th century legislation. The main finding is the recognition of the organizations granted with tax exemption in mexican income laws, as well as tax schemes that are applicable to non-profit entities in current law.

Palabras llave : Tax benefits; Non-profit organizations; NPO; tax scheme.