The right to the minimum vital right in our country has made its way into doctrine and jurisprudence, as a protection of human dignity and other rights. The Mexican tax system already had mechanisms that intended to provide this protection for individuals, one of them is the opportunity to deduct expenses that have to do with human dignity, such as health, education or retirement, however, the legislator established in article 151, last paragraph of the Income Tax Law (LISR), a limit on these deductions, which amounts to 5 UMA's or 15% of people's income, even said limit was validated by the Supreme Court of Justice of the Nation (SCJN), in light of the concept of the vital minimum. The objective of this investigation is to study the possible violation of this concept by the aforementioned last paragraph of article 151 of the LISR. For this, research was carried out with a qualitative approach, of a historical and documentary type, from which the results were obtained that, between 2.5 and 15.2% of households make catastrophic expenditure on health, that is, at least 30% of their income is allocated to health, which is higher than the limit established in the aforementioned legal provision. In addition to the above, various studies were found that warn that the health system that protects the homonymous human right is not sufficient to provide care to citizens; it was identified that the authority recognizes that the limit on personal deductions excludes people with lower incomes from using said mechanism. It is concluded that the provision in question restricts people's access to the minimum vital right since they are not allowed to deduct from their taxable income the expenses they make to guarantee their human rights such as, for example, health, ignoring the human right that assists them, it is also concluded that the limit on personal deductions violates the minimum vital right since it segregates people with less income from being able to reduce from their taxable base the expenses they made related to their human rights, and this it puts them in a situation that does not correspond to their real contributory capacity.
El derecho al mínimo vital en nuestro país se ha abierto camino en la doctrina y la jurisprudencia, como una protección de la dignidad humana y otros derechos. El sistema fiscal mexicano ya contaba con mecanismos que pretendían brindar esa protección para las personas físicas, uno de ellos, es la oportunidad de deducir gastos que tienen que ver con la dignidad humana, como son la salud, la educación o el retiro, sin embargo, el legislador estableció en el artículo 151, último párrafo de la Ley de Impuesto Sobre la Renta (LISR), un límite a esas deducciones, que asciende a 5 UMA´s o el 15% de los ingresos de las personas, incluso dicho límite fue validado por la Suprema Corte de Justicia de la Nación (SCJN), a la luz del concepto del mínimo vital. El objetivo de la presente investigación es estudiar la posible violación de este concepto por el mencionado último párrafo del artículo 151 de la LISR. Para ello se realizó una investigación con enfoque cualitativo, de tipo histórico y documental, de la que se obtuvieron como resultados que, entre el 2.5 y 15.2 % de los hogares realiza un gasto catastrófico en salud, es decir, al menos el 30% de sus ingresos los destinan a salud, lo cual es superior al límite establecido en la disposición legal mencionada. Aunado a lo anterior, se encontraron diversos estudios que advierten que el sistema de salud que protege el derecho humano homónimo, no es suficiente para poder brindar atención a los ciudadanos; se identificó que la autoridad reconoce que el límite a las deducciones personales, excluye a las personas de menores ingresos del uso de dicho mecanismo.
