When a taxpayer, whether a natural or legal person, completes their Tax Identification Number (RUT), they are assigned a series of responsibilities or tax obligations, which vary according to the type of taxpayer and the type of activities each one carries out. Do you know what these responsibilities are and why are they important? In this article, we will tell you what the tax obligations are.
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What are tax obligations?
They are the different substantial tax responsibilities that include the payment of taxes and formal focused on declarations, submission of information, registration, and updating in the single tax register, among others that arise from the economic activity of a natural or legal person.
What happens if tax obligations are not paid?
Failure to comply with tax obligations by a taxpayer is a behavior of lack of solidarity and commitment with the rest of society, which leads to show that it is not only the omission of the tax obligation that is affected but also the absence of social responsibility causing sanctions or penalties since its non-compliance generates a tax crime.
Which ones are the tax obligations?
Tax responsibilities are identified with a code, which appears in each person’s RUT, allowing easy access to view the current status so everyone can know the tax responsibilities that correspond to them, and in turn, it is something very necessary when making the corresponding payment of the obligations that we will see below:
- Special contribution to the administration of justice
- Tax on financial transactions
- Wealth tax
- Income tax and complementary special regime
- Income tax and complementary ordinary regime
- Income and assets
- Withholding tax at source on income
- National stamp withholding tax
- Withholding tax at source on sales tax
- Customs user
- Common regime sales
- Simplified regime sales
- Large taxpayer
- Exogenous tax informant
- Withholding agent
- Obligation to invoice excluded goods or services for income
- Professionals buying and selling foreign currency
- Transfer pricing
- Producer of exempt goods or services
- Obtaining NIT
- Declaring entry or exit from the country of foreign currency or legal tender
- Obligation to declare on behalf of third parties
- Sales withholding agent
- Consolidated transfer pricing statement
- Individual transfer pricing declaration
Consult your tax obligations
Remember that this process is ideal to be carried out before filling in form 036 so that you can tick the boxes corresponding to the tax obligations that apply to your activity. However, this process will also be useful for those people who have a current form 036 and wish to verify whether the tax obligations presented on their form apply to their activity.
Do you need more information about income tax returns in Spain?
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