The tax obligation is any obligation that arises as a result of the need to pay taxes to support state expenses.
As a consequence of the obligation to pay taxes, obligations arise between taxpayers and the Administration. This means that there is a relationship between the taxpayer and the Administration, and therefore, the state is competent to claim the payment of taxes. The objective of the payment of taxes is that the taxpayer, in accordance with his economic capacity, defrays the necessary expenses for the maintenance of the structures and institutions of the state.
Failure to comply with tax obligations carries the corresponding tax penalty.
Tax obligations can be classified as material and formal.
Elements of tax obligations
- Active subject : It is who claims the payment of taxes (the Administration).
- Taxable person : They are those who are obliged to pay the tribute.
- 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.
- Tax rate: Percentage that is applied to the tax base for calculating the tax liability.
- Tax quota : Amount that the taxpayer must pay for the payment of a tax.
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 out in the legislation occurs.
- Obligations between individuals resulting from the tax : They arise as a consequence of a tax benefit between taxpayers.
- Obligation to make payments on account : It involves making payments to the Tax Administration. Amounts of the tax quota are advanced before the taxable event takes place.
- Accessory tax obligations : They are obligations to do or not to do.
Formal tax obligations
These are obligations imposed by law when carrying out tax claims and procedures.