Resumen

DE-LOS-SANTOS, Naivi Hernández; MAPEN-FRANCO, Fabiola-de-Jesús  y  RODRIGUEZ-GARZA, Carlos Alberto. Tax treatment in Mexico of income from the digital platform YouTube. Koinonía [online]. 2024, vol.9, n.17, pp.88-107.  Epub 27-Jun-2024. ISSN 2542-3088.  https://doi.org/10.35381/r.k.v8i17.3155.

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.

Palabras clave : Taxation; fiscal policy; public finance. (UNESCO Thesaurus)..

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