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This investigation focuses on individual taxpayers engaged in business or professional activities in El Pitillal, Puerto Vallarta, specifically within a defined area around the main square. It examines their experiences related to the Simplified Trust Regime, highlighting the specific streets that delineate the zone: 20 de noviembre, 5 de septiembre, Vicente Guerrero, and Hidalgo, along with their intersecting parallel streets. The study aims to provide insights into the challenges faced by these taxpayers in the context of local economic activities.

This study analyzes the return on investment for taxi services in Puerto Vallarta, focusing on the hotel zone versus the city interior. It aims to inform taxi owners, drivers, and operators about the time required to recover the average value of their vehicles. The research aligns with specific legal frameworks regarding vehicle depreciation, highlighting that a 25% annual deduction allows for recovery of the investment over four years. The findings are intended to guide stakeholders in making informed financial decisions regarding their taxi operations.