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This article explores the possibility of considering the labor community as a taxpayer within the scope of income tax. In this task, the author presents the characteristics and classes of taxpayers according to the doctrine, with the purpose of establishing a clear definition and questioning the system applied to community income. In this regard, the importance of analyzing whether the labor communities meet the requirements to be taxable persons is highlighted, which implies a detailed review of their legal nature and their participation in the management and direction of the company. Along these lines, the author delves into the nature of these as moral entities representing the collective interests of workers, emphasizing their role in the distribution of benefits and compensation based on labor contribution and length of service. Following this idea, he mentioned that in the tax sphe...

This article explores the possibility of considering the labor community as a taxpayer within the scope of income tax. In this task, the author presents the characteristics and classes of taxpayers according to the doctrine, with the purpose of establishing a clear definition and questioning the system applied to community income. In this regard, the importance of analyzing whether the labor communities meet the requirements to be taxable persons is highlighted, which implies a detailed review of their legal nature and their participation in the management and direction of the company. Along these lines, the author delves into the nature of these as moral entities representing the collective interests of workers, emphasizing their role in the distribution of benefits and compensation based on labor contribution and length of service. Following this idea, he mentioned that in the tax sphe...