What are TAXES?

According to the General Tax LawTaxes are taxes levied without consideration, the taxable event of which is constituted by transactions, acts or facts of a legal or economic nature which reveal the taxpayer’s ability to pay as a result of the possession of assets, the movement of goods or the acquisition or expenditure of income. In other words, a tax is


a type of tax




that is paid when the taxable event that configures it is carried out or fulfilled, which is what gives rise to the payment of a tax, e.g. Buying a car involves paying the Registration Tax and receiving a salary, making the declaration of




IRPF




.

The main characteristic of taxes is that




they are coercive, i.e. compulsory, and they do not give any right to consideration




(no additional services can be demanded).

Depending on their nature, taxes can be classified in different ways:

• • Personal or real. In the former the taxpayer pays for his overall capacity and in the latter the taxpayer pays for a fact that demonstrates his capacity.

    
    
    
    Direct
    
    
    
    
    o
    
    
    
    
    Indirect
    
    
    
    
    .
    
    

    • • The direct taxes are levied on a person’s income and wealth. This is the IRPFthe Corporate Income Tax in the case of companies and the Wealth Tax.

      • 
        
        The
        
        
        
        indirect taxes
        
        
        
        are levied on an indirect manifestation of economic capacity and are levied on production, trade or consumption.
        
        
        
        taxes are levied on production, trade or consumption.
        
        . The main characteristic of indirect taxes is that, unlike direct taxes, do not depend on the personal characteristics of the taxpayer, but on the product itself. That is to say, they do not have a direct impact on the taxpayer’s income, but on the consumption he/she makes. In this group there is the VAT and also the Tax on Transfer Tax and Stamp Duty (ITPAJD) and the so-called Special Taxes that are applied to alcohol, electricity, hydrocarbons, tobacco and the registration of a vehicle.

    • Personal or real. In the former the taxpayer pays for his overall capacity and in the latter the taxpayer pays for a fact that demonstrates his capacity.
      
    • Objective or Subjective. The former do not take into account the capacity of the taxpayer and the latter do.
    • 
      
      
      Fixed, proportional, progressive, and regressive
      
      
      
      
      .