Effects of Conditional Obligations (Suspensive and Resolutory) in Mexican Tax Law

Abstract

Frequently, within contracts or agreements, clauses are used that are called conditional clauses that segment obligations and whose impacts suspend or resolve an infinite number of legal situations that have different effects. This research seeks to propose alternatives for the solution or prevention of inconveniences and sanctions derived from the exercise of suspensive and resolutive obligations that may be exercised by the administrative and fiscal authorities. It is an exploratory legal documentary research with a qualitative approach. At present, there is still a lack of knowledge of the legal scope of the aforementioned conditional obligations and their impact on tax matters for the contracting parties. However, in the same civil legislation there is a solution to avoid falling into the different assumptions in advance. It is a matter of stating in the clauses of the contract or agreement that the effects of the obligation or termination, once the condition is fulfilled, by will of the parties, should refer to a different date, that is, to state that they should not go back to the time when the obligation was formed, but, on the contrary, that the effects should be generated as from the fulfillment of the condition and not backwards.