{"id":89341,"date":"2022-02-03T04:18:46","date_gmt":"2022-02-03T04:18:46","guid":{"rendered":"https:\/\/quehacerpolitico.mx\/?p=89341"},"modified":"2022-02-03T04:52:39","modified_gmt":"2022-02-03T04:52:39","slug":"constitucional-que-las-entidades-federativas-establezcan-impuestos-locales-a-la-venta-o-consumo-final-de-bebidas-alcoholicas","status":"publish","type":"post","link":"https:\/\/quehacerpolitico.mx\/?p=89341","title":{"rendered":"<strong>CONSTITUCIONAL QUE LAS ENTIDADES FEDERATIVAS ESTABLEZCAN IMPUESTOS LOCALES A LA VENTA O CONSUMO FINAL DE BEBIDAS ALCOH\u00d3LICAS<\/strong>"},"content":{"rendered":"\n<p>Por Redacci\u00f3n QP<\/p>\n\n\n\n<p><br>La Segunda Sala de la Suprema Corte de Justicia de la Naci\u00f3n determin\u00f3 que los art\u00edculos 10-C y 10-D de la Ley de Coordinaci\u00f3n Fiscal no transgreden las facultades de la Federaci\u00f3n para legislar en materia tributaria, por lo que igualmente las legislaturas locales pueden establecer impuestos locales a la venta o consumo final de bebidas alcoh\u00f3licas; ello, sin que el Alto Tribunal analizara alguna norma local en forma particular.<\/p>\n\n\n\n<p><br>Se argument\u00f3 que los art\u00edculos corresponden al ejercicio de la facultad legislativa en materia tributaria que en forma concurrente permite tanto a la Federaci\u00f3n como a las entidades federativas establecer impuestos sobre un mismo bien o producto, pero distingui\u00e9ndose porque el tributo reclamado recae s\u00f3lo en la venta o consumo final de bebidas alcoh\u00f3licas, mientras el impuesto federal previsto en la Ley del Impuesto Especial sobre Producci\u00f3n y Servicios grava la enajenaci\u00f3n general de esos bienes.<\/p>\n\n\n\n<p><br>Por lo tanto, aunque el impuesto local se aplique sobre la misma fuente del impuesto especial regulado por la Federaci\u00f3n, se trata de bienes cuya naturaleza permite ser gravada en forma simult\u00e1nea por diversos tributos, al no ser una facultad exclusiva de la Federaci\u00f3n, pero desde perspectivas diferentes.<\/p>\n\n\n\n<p><br><em>Amparo en revisi\u00f3n 371\/2021. Resuelto en sesi\u00f3n de 2 de febrero de 2022, por unanimidad de cinco votos.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Redacci\u00f3n QP La Segunda Sala de la Suprema Corte de Justicia de la Naci\u00f3n&#8230;<\/p>\n","protected":false},"author":2,"featured_media":89342,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-89341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CONSTITUCIONAL QUE LAS ENTIDADES FEDERATIVAS ESTABLEZCAN IMPUESTOS LOCALES A LA VENTA O CONSUMO FINAL DE BEBIDAS ALCOH\u00d3LICAS 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