obligado tributario

English translation: party liable for tax payments

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:obligado tributario
English translation:party liable for tax payments
Entered by: Comunican

12:30 May 31, 2007
Spanish to English translations [PRO]
Law: Taxation & Customs
Spanish term or phrase: obligado tributario
I am pretty sure this simply means "taxpayer", but just in case...
Here is the whole sentence: "La cuota de liquidación de cada impuesto es el importe que debe satisfacer el obligado tributario de este impuesto ante la Administración por cada una de las operaciones realizadas"
Thanks for anyone who can confirm/not confirm...
Comunican
United Kingdom
Local time: 06:47
party 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
Selected response from:

Rebecca Jowers
Spain
Local time: 07:47
Grading comment
thank you very much! very helpful, clear explanation
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +4party liable for tax payments
Rebecca Jowers
3taxpayer
John Rawlins


Discussion entries: 1





  

Answers


23 mins   confidence: Answerer confidence 5/5 peer agreement (net): +4
party 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

Rebecca Jowers
Spain
Local time: 07:47
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 88
Grading comment
thank you very much! very helpful, clear explanation

Peer comments on this answer (and responses from the answerer)
agree  Matthew Smith: Yes, the difference is important here
43 mins
  -> Thanks, Matthew. There is indeed a difference between the taxpayer and those obliged to collect taxes on behalf of the taxman.

agree  AllegroTrans
45 mins
  -> Thanks AllegroTrans

agree  Victoria Frazier
2 hrs
  -> Thanks Victoria

agree  Michael Powers (PhD): Very nice, Rebecca - Mike
1530 days
  -> Thanks Mike, and Saludos desde Madrid
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30 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
taxpayer


Explanation:
Yes, I agree. Keep it simple. Taxpayer says it all - individual or corporate.

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Note added at 46 mins (2007-05-31 13:17:05 GMT)
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I can now see Rebecca's note above and she is right to point out the difference. However, if that technical distinction is not important in your translation then simpler must be best.


    Reference: http://www.hmrc.gov.uk/manuals/salfmanual/SALF211.htm
John Rawlins
Spain
Local time: 07:47
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12
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