Impacto del nuevo cálculo de proyección de gastos personales en las personas naturales año 2023.

Abstract

Tax-deductible personal expenses represent the expenses that a person makes on a daily basis, such as those related to health, education, housing and other aspects of their daily life. These expenses can be subtracted from your taxable income to obtain a reduction in your tax liability. Tax reform has brought significant changes to the way taxpayers calculate and report their personal expenses. The research focused on analyzing the implications and modifications derived from this new calculation in natural persons. Likewise, a quantitative approach methodology was presented, using the survey as the main research technique, in addition to considering simulated cases to evaluate the impact of the reform before and after on the payment of taxes. The results of the research recognize the general positive impact of the Tax Reform on the estimation of expenses, which translates into a significant benefit in the reduction of the tax burden, especially highlighting an inclusion in family responsibilities and the possibility of deducting related expenses. With pets, a more inclusive and sensitive approach to the needs of taxpayers is evident. This change not only reduces the financial burden faced by the taxpayer, but also strengthens the ability of government measures to promote equity and stimulate economic development.