The taxpayer is the natural or legal person who must comply with the tax obligations imposed by tax regulations.


It is the person who must pay taxes according to the established tax law. He is the taxpayer of the tax obligation, the main debtor of the tax administration.

Taxpayers are obliged to satisfy the tax debt first, as well as the ancillary duties derived from it. These duties are about filing declarations, self-assessments, communications, filing declarations, etc. The taxpayer is the person who performs the taxable event. The taxable event is the actions that are subject to the imposition of taxes according to the tax law.

Taxpayer characteristics

The taxpayer has certain characteristics:

  • It is the performer or protagonist of the taxable event, that is, the event set by law to configure a tax and whose performance causes the tax obligation to arise.
  • The taxpayer manifests his economic capacity when carrying out the taxable event and therefore his obligation to pay taxes to the state is born.
  • The taxpayer knows his condition because it is determined by law.
  • It can be manifested in two ways: the same taxpayer or a substitute.
  • Contributes to sustaining public charges.

Taxpayer substitute

We are going to analyze the figure of the taxpayer’s substitute:

  • The substitute for the taxpayer will be obliged to pay the taxes instead of the taxpayer.
  • The substitute for the taxpayer has not carried out the taxable event but the law requires him to comply with the tax obligation.
  • The substitute for the taxpayer is a guarantee function established in the General Tax Law to ensure that the tax duties will be fulfilled, that is, that the corresponding taxes will be paid.
  • You have the right to reimbursement of the amount of the tax obligations satisfied.
  • The existence of a substitute does not mean that the taxpayer is exempted from compliance, but rather that he or she will have to take charge of the aforementioned reimbursement.
  • The substitute will not be responsible for accessory obligations such as the presentation of settlements, etc.

Taxpayer example

Some examples of taxpayer:

In Personal Income Tax à The taxpayer would be the natural person who obtains income throughout the calendar year.

In Corporation Tax à The taxpayer would be the legal person that obtains income throughout the fiscal year.

Now we can look at an example of the taxpayer’s substitute:

This is the case of tax obligations for the lease of a home. For example, the leased (taxpayer) does not comply with his tax obligations, the owner and landlord of the home will remain as a substitute for this taxpayer (substitute for the taxpayer), and must then use his right to reimbursement against the leased regarding the amount paid in quality of tribute.

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