Analysis Of The Tax Benefits Available For Legal Entities With Agricultural, Livestock, Forestry And Fishery Activities (Agapes), In Mexico Analisis De Los Beneficios Fiscales Disponibles Para Las Personas Morales Con Actividad De Agricultura, Ganaderas, Silvicolas Y Pesqueras (Agapes), En Mexico

The objective of this study is to analyze tax benefits that can be received by a Legal Entity with Livestock, Forestry and Fisheries Agriculture (AGAPES) activities. These activities include: Agrarian Law, Cooperative Production Societies, Producer Societies, or associations. This implies land that is used for production. This analysis was developed in the year 2023 in the City of Monclova, Coahuila, Mexico. The basic idea is based on Article 74 of the Income Tax Law. The question arises regarding how to obtain available tax benefits? We discuss procedures and how to obtain tax benefits established by the provisions. The literature review begins with conceptualization, procedures, exceptions, caveats, limitations and reduction of income tax based in accordance with the laws. The methodology section provides tables to differentiate the types of figure that exist, as well as to identify each of the benefits offered by the tax provisions. We discuss a fiscal approach of a qualitative nature. Eleven numerical tables are presented to exemplify the tax benefits. We conclude that to lower, mitigate the tax burden, the Income Tax Law, Political Constitution of the United Mexican States, Agrarian Law, Resolution of Administrative Facilities should be used.