Edward Murillo
Newspaper La Jornada
Thursday, February 3, 2022, p. 8
The pharmaceutical businessman José Antonio Pérez Fayad lost in the Supreme Court of Justice of the Nation (SCJN) the amparo that he had promoted against the payment of income tax (ISR). The consortium that he heads received forgiveness for more than 1,903 million pesos between 2014 and 2018, according to official data.
The trial was promoted together with Francisco Daniel Pérez Fayad, Amara del Carmen Pérez Fayad and Ambra Fayad Said, all shareholders of Actifarma, part of the Grupo Fármacos Especializados consortium, owned by José Antonio Pérez Fayad.
They directly challenged article 140 of the Income Tax Law, which establishes the collection of a 10 percent rate from individuals on the dividends or profits they receive from the companies of which they are shareholders. They argued that the tax implied double taxation, since they already pay an ISR of 30 percent on their total income.
In the first instance, the shareholders won the amparo in a district court, but the tax authorities appealed and managed to have the matter reviewed by the SCJN, which defined that this type of tax on dividends is constitutional.
Minister Alfredo Gutiérrez Ortiz Mena’s project points out that the challenged tax complies with the parameters of article 31 of the Magna Carta for not being disproportionate or ruinous.
This first chamber estimates that the challenged rate is justified, since the percentage of 10 percent is below the tax parameters that the legislator himself has established for other types of income.
indicates the approved proposal.
In addition, he adds, this tax is within the conventional parameters: The establishment of the percentage of 10 percent on the income from dividends or profits received by the natural person meets the tax minimums established within the OECD, to ensure that the effective tax rate in our country is in accordance with said international standards. and that it does not result in damage to international and even internal relations
.
The project was approved with the vote of four of the five ministers of the first room.
