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Abstract

Figura del Acreditamiento en el Impuesto al Valor Agregado

Magistrado Victorino Esquivel Camacho*

RESUMEN: El acreditamiento del impuesto al valor agregado, se ha convertido en un elemento con particularidades específicas que la propia ley le define, que van más allá de los criterios generales que normalmente se utilizan en cualquier impuesto. Ha sido la Suprema Corte de Justicia de la Nación quien ha reconocido como constitucional los fines extra fiscales que se toman en cuenta para determinar el hecho generador en el impuesto al Valor Agregado, que pueden variar en un sinfín de supuestos, lo que constituye el objeto de este estudio “el acreditamiento como un elemento esencial del impuesto al valor agregado”.

Palabras Clave: Acreditamiento, hecho imponible, impuesto al valor agregado.

The Accreditation Figure in Value Added Tax

Magistrate Victorino Esquivel Camacho**

ABSTRACT: The accreditation in value added tax has become an element with specific particularities that are defined by law itself, and which go even further than the general criterions normally used in any type of taxation. The Supreme Court of Justice has recognized as constitutional extra-fiscal goals that are taken into account to determine the generating fact in the Value Added Tax, which can oscillate into a myriad of suppositions, and which constitute the purpose of this research: “Accreditation as an essential Element In The Value Added Tax”.

Keywords: Accreditation, Taxable fact, Value Added Tax.

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*Magistrado de la Segunda Sala Regional Hidalgo-México.

** N del T: Though the term magistrate is not equivalent, since it does not have the same connotation as in the U.S.; whereas in Mexico a magistrado is a high-ranking judicial officer who most probably has already serve as a trial judge, in the U.S. a magistrate is a lower-ranking judicial officer, such as justice of the peace who has many but not all the powers and duties of a regular judge and who is appointed by judges of federal courts