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Resuelve el siguiente caso: Por solicitar, examinar y en su caso otorgar el registro de una marca, el Instituto Mexicano de la Propiedad Industrial (I.M.P.I.)

  1. Resuelve el siguiente caso:

Por solicitar, examinar y en su caso otorgar el registro de una marca, el Instituto Mexicano de la Propiedad Industrial (I.M.P.I.) cobra un derecho de $3,104.00 (Tres mil ciento cuatro pesos M.N., I.V.A. incluido). Este ingreso se considera tributario? Justifica tu respuesta.

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