Resumen

The present investigation has as objective to leave reflected the form to interpret constitutional dispositions in Mexico; through the study of the case framed in the Amparo trial 1308/2014, of the first court of District in Saltillo, Coahuila; Mexico. Its transcendence lies in the hermeneutical harmonization of tax criteria in which a violation of the principle of equality is observed, manifesting its interpretative effects pro persona in the guarantee criteria of the judgments of the Constitutional Courts. The judicial constitutionalization of the principles that nurture the right to education is addressed. The hypothesis that arises lies in the relevance in which a public university that by law has been given autonomy, should or should not pay local direct taxes; especially if the institution of higher education should provide educational services to improve the social environment, upholding the principles that guide Article 3 of the Constitution of the United Mexican States.