obligado tributario
English translation: party liable for tax payments
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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| 12:30 May 31, 2007 |
| Spanish to English translations [PRO] Law: Taxation & Customs | |||||||
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|  Selected response from: Rebecca Jowers Spain Local time: 07:47 | ||||||
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| Summary of answers provided | ||||
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| 5 +4 | party liable for tax payments |
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| 3 | taxpayer |
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| Discussion entries: 1 | |
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Answers
23 mins confidence: 
peer agreement (net): +4
peer agreement (net): +4party liable for tax payments Explanation: "Obligado tributario" and "contribuyente" are not synonyms in Spain. "Obligado tributario" is the broad term in Spain for all persons liable for tax payments including taxpayers ("contribuyentes") and "sustitutos del contribuyente", (such as employers ("retenedores") who must withhold income tax on behalf of their employees, those who charge (and pay) IVA, etc. See: Ley General Tributaria (58/2003 de 17 de diciembre) Art. 35 |
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