Fundamentals of Tax Law

Let us begin by defining the scope of this manual; with it we have not intended to tell, to narrate, the laws in force, but to expose the principles and concepts that compose its legal-positive logic. We have not intended to offer information, but, as far as possible, to provide training. Thus, we have only alluded to the doctrinal polemics, without going into their detail; for this reason, often, we have exposed in the discussed and debatable topics, only the opinion of the majority of the authors, even if it did not coincide with ours. Or, in other cases, the most pragmatic or useful interpretation (even if it was not the most theoretically refined), as long as it had sufficient scientific basis. In short, this book is intended to be a basic training tool, a working tool for the interpretation of the regulations in force. The aim, therefore, that we have pursued, has been to make an accessible book in which the reader will find a useful tool to understand the logic of our positive Tax Law. Thus, we try to guide the student interested in these tax issues; not forcing him, then, to an excessive memoristic effort, but preparing him to UNDERSTAND the legislation and its jurisprudential interpretation as far as Spanish taxes are concerned.

ÍNDICE
CHAPTER I. THE CATEGORIES OF TAXATION

I. THE POWER TO TAX. ARTICLE 133 OF THE SPANISH CONSTITUTION

II. THE LEGAL-TAX RELATION

CHAPTER II. CLASSES OF TRIBUTES

I. CONCEPT AND CONSTITUENT ELEMENTS OF THE TRIBUTE: PRELIMINARY IDEAS

II. DISTINGUISHING THE DIFFERENT TYPES OF TRIBUTES TAXES, PUBLIC FEES AND SPECIAL ASSESSMENTS - BASED ON THE FACTUAL ASSUMPTIONS TO WHICH THE LEGISLATOR LINKS, RESPECTIVELY, THE OBLIGATION TO PAY

CHAPTER III. SOURCES AND PRINCIPLES OF TAX LAW

I. INTRODUCTION TO THE THEORY OF THE SOURCES OF TAX LAW

II. THE GENERAL TAX LAW AND OTHER ESSENTIAL LAWS IN THE TAX FIELD

III. THE CONSTITUTIONAL LEGAL PRINCIPLES IN TAX MATTERS: THE PRINCIPLE OF RESERVATION OF LAW

IV. THE MANAGEMENT PRINCIPLES OF THE TRIBUTARY SYSTEM: PRINCIPLES OF ECONOMIC CAPACITY, GENERALITY, EQUALITY AND TAX PROGRESSIVITY. THE NON-CONFISCATORY OF TAXES

CHAPTER IV. INTERPRETATION AND APPLICATION OF TAX RULES

I. THE NATURE OF TAX LAWS AND THEIR APPLICATION IN TIME AND SPACE: DISTINCTION BETWEEN MATERIAL TAX LAW RULES AND FORMAL TAX LAW RULES

II. THE SPECIFIC PROBLEMS OF INTERPRETATION AND APPLICATION OF TAX RULES

III. LAW FRAUD AND THE ECONOMY OF CHOICE

IV. THE ANTI-FRAUD OR ANTI-ELUSION CLAUSE IN TAX LAW: THE SO-CALLED CONFLICT IN THE APPLICATION OF THE RULE (ARTICLE 15 L.G.T.)

V. SPECIAL REFERENCE TO THE QUALIFICATION OF TAXABLE EVENTS

VI. THE TAX TREATMENT OF SIMULATED ACTS AND BUSINESSES

CHAPTER V. THE DEFINITION OF THE TAXABLE EVENT IN TAX LAWS

I. THE TAXABLE EVENT

II. TAXABLE EVENT, EXEMPTION AND NON-SUBJECTION

CHAPTER VI. THE DEFINITION OF TAX SUBJECTS IN TAX LAWS

I. ACTIVE SUBJECT

II. THE TAX OBLIGED

III. THE TAXABLE PERSON OF THE TAX OBLIGATION: TAXPAYER AND THE SUBSTITUTE OF THE TAXPAYER

IV. THE WITHHOLDERS

V. THE PERSON RESPONSIBLE EX-LEGE OF THE TAX

VI. THE SUCCESION OF TAX OBLIGATIONS

VII. THE ABILITY TO ACT IN TAX LAW. BODIES WITH NO LEGAL PERSONALITY: ARTICLE 35.4 LGT. THE REPRESENTATION

VIII. THE TAX DOMICILE. REAL AND PERSONAL OBLIGATION TO CONTRIBUTE

CHAPTER VII. AN OVERVIEW OF THE APPLICATION OF TAXES

I. THE APPLICATION OF TAXES. INTRODUCTION

II. THE BASIC LEGAL CONCEPTS OF THE MANAGEMENT PROCEDURE: ADMINISTRATIVE POWER AND PROCEDURE

III. THE APPLICATION OF TAXES IN THE GENERAL TAX LAW

CHAPTER VIII. THE ASSESSMENT OPERATIONS (OR APPLICATION OF THE QUANTITATIVE ELEMENTS) OF THE TAXES (I). THE QUANTITATIVE ELEMENTS

I. CONCEPT OF ASSESSMENT

II. ANALYSIS OF THE QUANTITATIVE ELEMENTS OF THE TAX IN THE LEGISLATION

III. THE TAX DEBT

CHAPTER IX. THE ASSESSMENT OPERATIONS (OR APPLICATION OF THE QUANTITATIVE ELEMENTS) OF THE TAXES (II). THE DYNAMICS OF ASSESSMENT

I. INITIATION OF THE MANAGEMENT PROCEDURES

II. THE TAX STATEMENT. CONCEPT AND MODALITIES

III. THE ASSESSMENTS. TYPES. (ART. 101 GTL)

IV. THE NOTIFICATION

CHAPTER X. THE ADMINISTRATIVE ACTIVITIES OF VERIFICATION AND INVESTIGATION IN THE APPLICATION OF TAXES (I)

I. CONCEPT AND TYPES OF VERIFICATION

II. THE VERIFICATION PROCEDURES WITHIN THE MANAGEMENT PROCEDURE

III. TAX INSPECTION. CONCEPT AND REQUIREMENTS

IV. THE PROCEDURE OF INSPECTION

V. DOCUMENTING THE INSPECTION

VI. TYPES OF ACTS

VII. THE POSITION OF THE PARTIES IN THE INSPECTION PROCEDURE

CHAPTER XI. THE ADMINISTRATIVE ACTIVITIES OF VERIFICATION AND INVESTIGATION IN THE APPLICATION OF TAXES (II) THE MANAGEMENT BODIES

I. THE VERIFICATION OF VALUES IN THE CAPITAL TRANSFERS & DOCUMENTED LEGAL ACTS TAX AND IN THE INHERITANCE AND GIFT TAX

II. DATA VERIFICATION AND LIMITED VERIFICATION PROCEDURES BY THE MANAGEMENT BODIES

III. THE EVIDENCE IN TAX PROCEDURES

IV. RECAPITULATION ON THE SIGNIFICANCE OF THE PROCEDURE FOR THE APPLICATION OF TRIBUTES AND ITS EFFECTS ON THE LIFE OF THE MATERIAL TAX OBLIGATION

CHAPTER XII. THE CANCELLATION OF THE TAX DEBT (I). COLLECTION OF THE TAX

I. INTRODUCTION

II. PAYMENT: FUNCTIONS AND REQUIREMENTS

III. SPLIT AND DEFERRAL OF THE PAYMENT

IV. EFFECTS OF THE PAYMENT

V. THE ENFORCEMENT PROCEDURE

VI. PRIVILEGES AND GUARANTEES OF THE TAX CREDIT

CHAPTER XIII. CANCELLATION OF TAX DEBT (II). OTHER CANCELLATION METHODS

I. THE STATUTE OF LIMITATIONS AS A FORM OF CANCELLATION OF TAX OBLIGATIONS

II. OTHER FORMS OF CANCELLATION

CHAPTER XIV. THE SANCTION OF INFRACTIONS OF THE TAX RULES

I. APPLICABLE LAW REGARDING TAX INFRACTIONS AND SANCTIONS

II. TYPES OF INFRACTIONS AND THEIR LEGAL NATURE

III. THE PRINCIPLES OF THE SANCTIONING POWER IN TAX LAW

IV. TAX SANCTIONS AND THEIR APPLICATION

V. THE CANCELLATION OF SANCTIONS: FORGIVENESS

CHAPTER XV. REVIEW OF THE TAX APPLICATION

I. THE REVIEW PROCESS

II. REVIEW BY THE STATE AND THE AUTONOMOUS COMMUNITIES

III. REVIEW AT THE LOCAL LEVEL

IV. SPECIAL PROCESSES