Marco legal de las contribuciones

Abstract

Tax losses are a very important determining factor in taxable income. His lower tax income for the year has a significant impact on the fiscal result obtained, which can reduce or at any given not exist currently producing an income tax caused minor or one point there can be no income tax for the year.

Tax losses for tax purposes bring specifically on income tax. Due to the importance of the taxable income, it's important to get into detail about the origin, determination, calculation of the update, the application for reduction and general aspects of the tax losses for legal persons of Title II of chapter II of the Income Tax Law.