The vital minimum has been defined by the Supreme Court of Justice of the Nation, as a guarantee based on freedom, solidarity, material equality, the social rule of law and human dignity, considering that every person, to fully enjoy their freedoms, requires a minimum of economic security to be able to satisfy their basic needs. From this it is noted that the guarantee referred is necessarily only protective of natural and non-legal persons, and this is due to its own nature, since it encompasses the positive or negative measures that the State must adopt to avoid that a person is unconstitutionally reduced in his value as a human being because he does not have all those material conditions that provide him with a dignified existence, so that such a situation could not be logically or legally possible in a legal entity. This guarantee has permeated in various areas of the human being, from the labor, social security, family, even administrative and fiscal aspects. The purpose of the work will show the origin of the guarantee of the vital minimum in the Mexican tax regulations, as well as the current jurisdictional criteria on it.El mínimo vital, ha sido definido por la Suprema Corte de Justicia de la Nación, como una garantía basada en la libertad, solidaridad, igualdad material, el Estado social de derecho y la dignidad humana, al considerar que toda persona, para gozar plenamente de sus libertades, requiere de un mínimo de seguridad económica para poder satisfacer sus necesidades básicas. De ello se advierte que necesariamente la garantía aludida solo resulta protectora de personas físicas y no jurídicas, y esto obedece a su propia naturaleza, ya que abarca las medidas positivas o negativas que debe adoptar el Estado para evitar que una persona se vea inconstitucionalmente reducida en su valor como ser humano por no contar con todas aquellas condiciones materiales que le provean una existencia digna, por lo que tal situación no podría ser lógica ni jurídicamente posible en una persona moral. Esta garantía se ha permeado en diversos ámbitos del ser humano, desde el aspecto laboral, de seguridad social, familiar, incluso administrativo y fiscal. El objeto del presente trabajo será mostrar el origen de la garantía del mínimo vital en las normas fiscales mexicanas, así como los criterios jurisdiccionales actuales.