obligados tributarios / sujetos pasivos

English translation: liable taxpayer / taxable person

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:obligados tributarios / sujetos pasivos
English translation:liable taxpayer / taxable person
Entered by: William Pairman

20:59 May 15, 2018
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / monetary aggregates
Spanish term or phrase: obligados tributarios / sujetos pasivos
This is a study plan for a Bachelor's Degree in Law at a Spanish university, listing all the main areas, units, lectures and so on.

I just have a long list of subject areas, nothing else.

LOS OBLIGADOS TRIBUTARIOS
I. Los sujetos de la obligación tributaria: el sujeto activo
II. Los obligados tributarios: clasificación
III. Los sujetos pasivos.

So as I understand it, "sujeto activo" = "tax collector", "sujeto pasivo" = "taxpayer"

Problem is, I've always translated "obligados tributario" as "taxpayer", I can't remember them ever appearing, as here, as two different things, or more accurately, the study area of two different units.

Is there a difference? If so what, if not, how can I get around this?
William Pairman
Spain
Local time: 18:51
person / party for tax payments OR liable taxpayer // taxable person
Explanation:
Reserving "taxpayer" for "contribuyente", which is different again, though it can be the same person. I'll include that as well to complete the picture.

1. "Obligados tributarios" is the largest group, which includes all the following (Ley 58/2003, de 17 de diciembre, General Tributaria, art. 35):

"1. Son obligados tributarios las personas físicas o jurídicas y las entidades a las que la normativa tributaria impone el cumplimiento de obligaciones tributarias.
2. Entre otros, son obligados tributarios:
a) Los contribuyentes.
b) Los sustitutos del contribuyente.
c) Los obligados a realizar pagos fraccionados.
d) Los retenedores.
e) Los obligados a practicar ingresos a cuenta.
f) Los obligados a repercutir.
g) Los obligados a soportar la repercusión.
h) Los obligados a soportar la retención.
i) Los obligados a soportar los ingresos a cuenta.
j) Los sucesores.
k) Los beneficiarios de supuestos de exención, devolución o bonificaciones tributarias, cuando no tengan la condición de sujetos pasivos."
https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186

2. The "sujeto pasivo" is the party who actually has to pay the money to the taxman, either as the "contribuyente" or as the "sustituto del contribuyente" (on the contribuyente's behalf):

"Artículo 36. Sujetos pasivos: contribuyente y sustituto del contribuyente.
1. Es sujeto pasivo el obligado tributario que, según la ley, debe cumplir la obligación tributaria principal, así como las obligaciones formales inherentes a la misma, sea como contribuyente o como sustituto del mismo."
https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186

More explanation in Spanish on "contribuyente" versus "sujeto pasivo":

"Por un lado, el contribuyente es la persona, física o jurídica, llamada a soportar la carga del impuesto, por ser el titular de la capacidad económica que da lugar al supuesto de sujeción al tributo. [...]
Por otro lado, el sujeto pasivo es la persona física o jurídica obligada al cumplimiento de las obligaciones tributarias, bien como responsable último del impuesto o como contribuyente."
https://www.pymesyautonomos.com/fiscalidad-y-contabilidad/di...

The classic example of the difference between "sujeto pasivo" and "contribuyente" is seen in VAT: the person who buy the goods or services and is liable for VAT is the "contribuyente"; the person (e.g. a translator) who sells the goods or services, collects the VAT and passes it on to the taxman is the "sujeto pasivo".

1. For "obligado tributario", Rebecca Jowers suggested "party liable for tax payments", which seems sound to me:
https://www.proz.com/kudoz/spanish_to_english/law_taxation_c...

The AEAT uses the term "liable taxpayer" for this:

"Censo de Obligados Tributarios [...] 2. Situación tributaria del obligado tributario."
https://www.agenciatributaria.es/AEAT.internet/Inicio/La_Age...

"Census of Liable Taxpayers [...] 2. Tax situation of a liable taxpayer"
https://www.agenciatributaria.es/AEAT.internet/en_gb/Inicio/...

2. The EU term for a "sujeto pasivo" is a "taxable person":

"1. "Taxable person" shall mean any person who independently carries out in any place any economic activity specified in paragraph 2, whatever the purpose or results of that activity."
"1. Serán considerados como sujetos pasivos quienes realicen con carácter independiente, y cualquiera que sea el lugar de realización, alguna de las actividades económicas mencionadas en el apartado 2, cualesquiera que sean los fines o los resultados de esa actividad."
https://eur-lex.europa.eu/legal-content/EN-ES/TXT/?uri=CELEX...

Also previously suggested here:
https://www.proz.com/kudoz/spanish_to_english/law_taxation_c...

3. For "contribuyente" the question just cited uses "taxpayer", and so does the AEAT.

--------------------------------------------------
Note added at 1 hr (2018-05-15 22:15:26 GMT)
--------------------------------------------------

AARGH! Just pressed the button and realised that I omitted "liable" from the answer box. It should read:

person / party liable for tax payments OR liable taxpayer // taxable person

Sorry!
Selected response from:

Charles Davis
Spain
Local time: 18:51
Grading comment
Thats fantastic Charles, thank you so much.

Thanks too to Lorena and Neil for the tune :o)
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2person / party for tax payments OR liable taxpayer // taxable person
Charles Davis


Discussion entries: 2





  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
person / party for tax payments OR liable taxpayer // taxable person


Explanation:
Reserving "taxpayer" for "contribuyente", which is different again, though it can be the same person. I'll include that as well to complete the picture.

1. "Obligados tributarios" is the largest group, which includes all the following (Ley 58/2003, de 17 de diciembre, General Tributaria, art. 35):

"1. Son obligados tributarios las personas físicas o jurídicas y las entidades a las que la normativa tributaria impone el cumplimiento de obligaciones tributarias.
2. Entre otros, son obligados tributarios:
a) Los contribuyentes.
b) Los sustitutos del contribuyente.
c) Los obligados a realizar pagos fraccionados.
d) Los retenedores.
e) Los obligados a practicar ingresos a cuenta.
f) Los obligados a repercutir.
g) Los obligados a soportar la repercusión.
h) Los obligados a soportar la retención.
i) Los obligados a soportar los ingresos a cuenta.
j) Los sucesores.
k) Los beneficiarios de supuestos de exención, devolución o bonificaciones tributarias, cuando no tengan la condición de sujetos pasivos."
https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186

2. The "sujeto pasivo" is the party who actually has to pay the money to the taxman, either as the "contribuyente" or as the "sustituto del contribuyente" (on the contribuyente's behalf):

"Artículo 36. Sujetos pasivos: contribuyente y sustituto del contribuyente.
1. Es sujeto pasivo el obligado tributario que, según la ley, debe cumplir la obligación tributaria principal, así como las obligaciones formales inherentes a la misma, sea como contribuyente o como sustituto del mismo."
https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186

More explanation in Spanish on "contribuyente" versus "sujeto pasivo":

"Por un lado, el contribuyente es la persona, física o jurídica, llamada a soportar la carga del impuesto, por ser el titular de la capacidad económica que da lugar al supuesto de sujeción al tributo. [...]
Por otro lado, el sujeto pasivo es la persona física o jurídica obligada al cumplimiento de las obligaciones tributarias, bien como responsable último del impuesto o como contribuyente."
https://www.pymesyautonomos.com/fiscalidad-y-contabilidad/di...

The classic example of the difference between "sujeto pasivo" and "contribuyente" is seen in VAT: the person who buy the goods or services and is liable for VAT is the "contribuyente"; the person (e.g. a translator) who sells the goods or services, collects the VAT and passes it on to the taxman is the "sujeto pasivo".

1. For "obligado tributario", Rebecca Jowers suggested "party liable for tax payments", which seems sound to me:
https://www.proz.com/kudoz/spanish_to_english/law_taxation_c...

The AEAT uses the term "liable taxpayer" for this:

"Censo de Obligados Tributarios [...] 2. Situación tributaria del obligado tributario."
https://www.agenciatributaria.es/AEAT.internet/Inicio/La_Age...

"Census of Liable Taxpayers [...] 2. Tax situation of a liable taxpayer"
https://www.agenciatributaria.es/AEAT.internet/en_gb/Inicio/...

2. The EU term for a "sujeto pasivo" is a "taxable person":

"1. "Taxable person" shall mean any person who independently carries out in any place any economic activity specified in paragraph 2, whatever the purpose or results of that activity."
"1. Serán considerados como sujetos pasivos quienes realicen con carácter independiente, y cualquiera que sea el lugar de realización, alguna de las actividades económicas mencionadas en el apartado 2, cualesquiera que sean los fines o los resultados de esa actividad."
https://eur-lex.europa.eu/legal-content/EN-ES/TXT/?uri=CELEX...

Also previously suggested here:
https://www.proz.com/kudoz/spanish_to_english/law_taxation_c...

3. For "contribuyente" the question just cited uses "taxpayer", and so does the AEAT.

--------------------------------------------------
Note added at 1 hr (2018-05-15 22:15:26 GMT)
--------------------------------------------------

AARGH! Just pressed the button and realised that I omitted "liable" from the answer box. It should read:

person / party liable for tax payments OR liable taxpayer // taxable person

Sorry!

Charles Davis
Spain
Local time: 18:51
Native speaker of: Native in EnglishEnglish
PRO pts in category: 108
Grading comment
Thats fantastic Charles, thank you so much.

Thanks too to Lorena and Neil for the tune :o)

Peer comments on this answer (and responses from the answerer)
agree  lorenab23: Very nice!
1 hr
  -> Thanks very much, Lorena :-)

agree  neilmac: For some reason, this query triggered this song in my noggin: https://www.youtube.com/watch?v=8Troy6cl3fI
8 hrs
  -> Tax is like philosophy; I read it several times and still don't really get it :-)
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