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With the present investigation we will learn about the situations suffered by individual taxpayers who only carry out business or professional activities or grant the temporary use or enjoyment of goods, located in the central and parallel streets in the town of El Pitillal, Jalisco of the municipality of Puerto Vallarta in the State of Jalisco. Said taxpayers will be those located in the delimited zone of the parallel streets in the four cardinal points of the main square of said town: to the north, 20 de noviembre Street; to the south, 5 de septiembre Street; to the east, Vicente Guerrero Street and to the west, Hidalgo Street. The parallel streets are the following: To the north, Independencia Street with 20 de noviembre Street; To the south, 5 de mayo Street with 5 de septiembre Street; To the east, Benito Juárez Street with Vicente Guerrero Street and To the west, Emiliano Zapata Street with Hidalgo Street, in connection with the entry into force of the Simplified Trust Regime.