Tribute could be defined as the payment that one person should give to another for services or favors. In the economic sphere, the tax is a type of contribution that all citizens must pay to the State. The latter will redistribute them in an equitable manner or according to the needs of the moment. Taxes are usually paid in the form of monetary benefits and can be grouped into three categories: taxes, contributions and fees.
A key figure in the understanding of the concept of taxation is the taxable event.
. The taxable event is the circumstance or factual assumption, fixed by law to configure each tax, whose realization originates the birth of the obligation to pay the tax, i.e., the payment of the tax. For example, the obtaining of income is the taxable event in Personal Income Tax (IRPF) or the possession of a real estate property is the taxable event in Real Estate Tax.