JURISPRUDENCES, THESIS, COURT CRITERIA

22/10/2020

Here we present the following thesis of interest:

PERSONAL DEDUCTIONS PROVIDED FOR IN ARTICLE 151, SECTION I, OF THE INCOME TAX LAW. THE PAYMENTS MADE BY CONCEPT OF COINSURANCE AND DEDUCTIBLE IN MAJOR MEDICAL INSURANCE SHOULD BE CONSIDERED THIS WAY.

The deductible of an insurance policy, as well as the coinsurance, constitute a participation of the insured in the total cost of the expenses generated by a loss (since the first is the fixed amount that must be covered before the insurance pays any benefit. , that is, a minimum limit from which the payment by the insurer proceeds; and the second constitutes a percentage of the total claim, calculated after subtracting the deductible, that the insured must pay with respect to hospital expenses and the fees of the medical), therefore, the payments made for these concepts should be considered as personal deductions, in terms of article 151, section I, of the Income Tax Law, as it is an outlay by the taxpayer due to a medical event. Indeed, What characterizes insurance contracts for major medical expenses is the distribution of risk and responsibility over it, so that the contracting parties are bound by virtue of the same contract and are jointly and severally to pay those medical or hospital expenses in the proportion or quota in which they had assumed the risk and agreed in the policy. This is because, although the percentage established as a deductible derives from the agreement between the insurer and the insured, that is, from the contract that they enter into, in the sense that the former is obliged, through a premium, to compensate for damage or to pay a sum of money and the latter to pay the deductible stipulated in said contract, the truth is that this deductible and the coinsurance are the payment of a joint responsibility in the claim,

Thesis: (IV Region) 1st.15 A (10th.)

Tenth Epoch, Registry: 2022154, Instance: Collegiate Circuit Courts, Source: Judicial Weekly of the Federation, Publication: Friday, October 2, 2020. Isolated Administrative Thesis.