Tax obligation . Link established by law between a creditor that is the State and the tax debtor that are natural or legal persons, whose objective is the fulfillment of the tax benefit, arise as a result of the need to pay taxes for the maintenance of expenses of the state. Failure to comply with tax obligations carries the corresponding tax penalty.
Summary
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- 1 Determination of the tax obligation
- 2 Transmission
- 3 Extinction
- 4 Classification
- 5 Taxpayers
- 6 Items
- 7 Obligations of the taxable person
- 8 Material tax obligations
- 9 Formal tax obligations
- 10 Sources
Determination of the tax obligation
The Tax Code prescribes “the tax obligation, which is public law, the link between the creditor and the tax debtor established by law , which is intended to comply with the tax benefit, being enforceable.”
Transmission
The tax obligation is transmitted to successors and other acquirers on a universal basis. In case of inheritance the responsibility is limited to the value of the goods and rights received.
Extinction
In accordance with the provisions of article 59 of the LGT, tax debts may be extinguished in the following ways: through payment, prescription, compensation and forgiveness.
Classification
Tax obligations can be classified into material and formal.
Taxpayers
- Make the payment of the tax fee, and must make such payment in the time and manner required by the Tax Agency .
- Make installment payments on account of the main tax obligation, by the withholding agent or by the person obligated to make payments on account. The taxpayer may deduct from the main tax obligation the amount of the payments on account supported.
- Comply with accessory tax obligations, which consist of pecuniary benefits that must be satisfied to the Tax Administration and whose requirement is imposed in relation to another tax obligation. They would be the default interest, the surcharges for late declaration and the surcharges of the executive period, as well as those others that the law imposes.
- Comply with the formal tax obligations imposed by the tax or customs regulations, whether or not they are debtors of the tax, and whose compliance is related to the development of tax or customs actions or procedures.
Elements
- Active subject: He is the one who claims the payment of taxes (the Administration).
- Taxable person: They are those who are obliged to pay the tax.
- Taxpayer : All those who comply with the payment of the tax obligation.
- Taxable event: Circumstances that generate the obligation to pay a tax.
- Tax base: Amount on which the tax is calculated.
- Type of tax : Percentage that is applied to the tax base to calculate the tax quota.
- Tax quota: Amount to be paid by the taxpayer to pay a tax.
Obligations of the taxable person
The taxable person is the natural or legal person obliged to comply with the tax obligations, either as the person ultimately responsible for the tax or as a taxpayer. This figure is the debtor against the Treasury, since it has generated the economic fact for which the obligation to pay the tax arises.
Material tax obligations
- Main tax obligation: It consists of the payment of the tax quota. If the taxable event occurs, the tax must be paid, unless one of the exemption cases set forth in the legislation occurs.
- Obligation to make payments on account: It involves paying payments to the Tax Administration. Amounts of the tax fee are advanced before the taxable event takes place.
- Obligations between individuals resulting from the tax: They arise as a consequence of a tax benefit between taxpayers.
- Ancillary tax obligations: They are obligations to do or not to do.
Formal tax obligations
These are obligations imposed by legislation when carrying out tax procedures and claims
