Legalidad De La Reforma Fiscal Para Sociedades Y Asociaciones Civiles Dedicadas a Enseñanza, Efecto En Su Competitividad Operativa (Legality of Tax Reform for Civil Societies and Associations Dedicated to Education, its Effect on Competitiveness)

Spanish Abstract: Esta investigacion aborda el tema de la reforma fiscal aplicable a Sociedades y Asociaciones Civiles dedicadas a la ensenanza en Mexico, su legalidad y el efecto en su competitividad de operacion. Estas asociaciones son reconocidas por la legislacion fiscal mexicana como personas morales no contribuyentes del Impuesto Sobre la Renta. Sin embargo, las reformas fiscales vigentes a partir de enero 2014, las condiciono a obtener reconocimiento de “donatarias autorizadas” ante el Servicio de Administracion Tributaria, para seguir siendo consideradas no contribuyentes, de lo contrario estaran sujetas al pago del impuesto. Se consulto a especialistas del area fiscal y se entrevisto a diferentes firmas de contadores para saber su opinion sobre la legalidad de la reforma fiscal; tambien se aplicaron cuestionarios a los administradores de estas empresas para preguntar el efecto de las reformas fiscales en su competitividad operativa. Esta investigacion es cuantitativa, de corte descriptiva documental; para recabar informacion se elaboro un instrumento de medicion cuya confiabilidad se determino mediante analisis estadisticos, mismo que se aplico a la muestra de poblacion seleccionada. La informacion obtenida fue procesada a traves de estadistica para obtener los resultados de la investigacion.English Abstract: This research addresses the issue of how tax reform applies to societies and associations dedicated to education in Mexico, its legality and the effect on competitiveness of operations. These associations are recognized by the Mexican tax law as legal persons not taxpayers for income tax purposes. However, the tax reforms effective as of January 2014 are conditional on the recognition of "authorized donees" as taxpayers not otherwise be subject to tax. Fiscal area specialists were consulted and interviewed in various accounting firms to identify their opinion on the legality of the tax reform. Questionnaires were also applied to managers of these companies to identify the effect of tax reforms in its operational competitiveness. This research is quantitative, descriptive and documentary. We gather information for a measuring instrument whose reliability was determined by statistical analysis. It was then applied to the sample population. The information obtained was processed through statistical analysis to arrive at the results of the investigation.