<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2542-3088</journal-id>
<journal-title><![CDATA[Revista Arbitrada Interdisciplinaria Koinonía]]></journal-title>
<abbrev-journal-title><![CDATA[Koinonía]]></abbrev-journal-title>
<issn>2542-3088</issn>
<publisher>
<publisher-name><![CDATA[Fundación Koinonía]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2542-30882024000100088</article-id>
<article-id pub-id-type="doi">10.35381/r.k.v8i17.3155</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Tratamiento fiscal en México de los ingresos provenientes de la plataforma digital YouTube]]></article-title>
<article-title xml:lang="en"><![CDATA[Tax treatment in Mexico of income from the digital platform YouTube]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[De-los-Santos]]></surname>
<given-names><![CDATA[Naivi Hernández]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mapén-Franco]]></surname>
<given-names><![CDATA[Fabiola-de-Jesús]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rodríguez-Garza]]></surname>
<given-names><![CDATA[Carlos Alberto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Juárez Autónoma de Tabasco  ]]></institution>
<addr-line><![CDATA[Villahermosa Tabasco]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Juárez Autónoma de Tabasco  ]]></institution>
<addr-line><![CDATA[Villahermosa Tabasco]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Juárez Autónoma de Tabasco  ]]></institution>
<addr-line><![CDATA[Villahermosa Tabasco]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<volume>9</volume>
<numero>17</numero>
<fpage>88</fpage>
<lpage>107</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2542-30882024000100088&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2542-30882024000100088&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2542-30882024000100088&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El objetivo general que se planteó en esta investigación fue explicar el tratamiento fiscal que deben seguir las personas que obtengan ingresos provenientes de la plataforma digital YouTube para que cumplan con sus obligaciones fiscales. Se realizó un estudio descriptivo no experimental con técnica de investigación documental, el método utilizado fue la revisión sistemática de la literatura, obteniendo como conclusiones que para el tratamiento fiscal por los ingresos generados en YouTube, los contribuyentes tienen dos alternativas de acuerdo a la legislación fiscal en México para 2022: Régimen Simplificado de Confianza y Régimen de Actividades Empresariales y Profesionales, debido a que en el recibo de pago no se establece una clasificación de los montos por cada tipo de ingreso que reciben los creadores de contenido.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The general objective of this research was to explain the tax treatment that individuals who obtain income from the digital platform YouTube must follow in order to comply with their tax obligations. A descriptive non-experimental study was carried out with a documentary research technique, the method used was the systematic review of the literature, obtaining as conclusions that for the tax treatment for the income generated on YouTube, taxpayers have two alternatives according to the tax legislation in Mexico for 2022: Simplified Trust Regime and Business and Professional Activities Regime, because the payment receipt does not establish a classification of the amounts for each type of income received by content creators.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Tributación]]></kwd>
<kwd lng="es"><![CDATA[política fiscal]]></kwd>
<kwd lng="es"><![CDATA[hacienda pública. (Tesauro UNESCO).]]></kwd>
<kwd lng="en"><![CDATA[Taxation]]></kwd>
<kwd lng="en"><![CDATA[fiscal policy]]></kwd>
<kwd lng="en"><![CDATA[public finance. (UNESCO Thesaurus).]]></kwd>
</kwd-group>
</article-meta>
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