responsables tributarios

English translation: persons liable for tax

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:responsables tributarios
English translation:persons liable for tax
Entered by: liz askew

19:23 Jan 29, 2012
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Taxation
Spanish term or phrase: responsables tributarios
Sujetos pasivos y ***Responsables tributarios***
Artículo 3.
Son sujetos pasivos, a título de contribuyente, las personas físicas, jurídicas y las entidades a que se refiere el artículo 35.4 de la Ley General Tributaria, que soliciten la preceptiva licencia, con independencia de que sean los dueños u ostenten cualquier otro título que les autorice a realizar la obra que solicitan sobre el correspondiente terreno o inmueble.
Son sujetos pasivos sustitutos del contribuyente los constructores y contratistas de las obras, tal y como se prevé en el artículo 23.2.b) del Texto Refundido de la Ley Reguladora de las Haciendas Locales.


As opposed to 'sujetos pasivos' and 'contribuyentes'. I am not sure how to differentiate these terms.

Many thanks in advance!


Sheila
Sheila Hardie
Spain
Local time: 13:55
persons with tax liability
Explanation:
http://www.gobcan.es/tributos/infotributaria/publicaciones/e...

EL RESPONSABLE TRIBUTARIO: DEFINICIÓN Y CARACTERÍSTICAS GENERALES.
El artículo 37 de la L.G.T en sus cuatro primeros apartados establece que :
"1º La Ley podrá declarar responsables de la deuda tributaria, junto a los sujetos pasivos o deudores principales, a otras personas, solidaria o subsidiariamente.
2º Salvo precepto legal expreso en contrario, la responsabilidad será siempre subsidiaria.
3º La responsabilidad alcanzará a la totalidad de la deuda tributaria, con excepción de las sanciones.
RESPONSABLE TRIBUTARIO - Enciclopedia de Economía
www.economia48.com/.../responsable-tributario/re... - Translate this page
RESPONSABLE TRIBUTARIO. (En inglés: person with tax liability ) Persona física o jurídica que, junto al sujeto pasivo, resulta obligada a realizar el ...



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Note added at 3 hrs (2012-01-29 22:23:17 GMT)
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or

persons liable for tax

26 U.S.C. § 5005 : US Code - Section 5005: Persons liable for tax
codes.lp.findlaw.com/uscode/26/E/51/A/I/A/5005
FindLaw provides 26 U.S.C. § 5005 : US Code - Section 5005: Persons liable for tax for Lawyers, Law Students, etc.
Selected response from:

liz askew
United Kingdom
Local time: 12:55
Grading comment
Many thanks for all the answers. In the end, I thought that 'persons liable for tax' was the phrase that best suited my context. Thanks again! Sheila
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2liable taxpayers
Richard Hill
4obligatory taxpayers
David Hollywood
4substitute taxpayers
patinba
3persons with tax liability
liz askew


  

Answers


7 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
liable taxpayers


Explanation:
The Act makes plain that the passive subjects of the ICIO, as liable taxpayers, are the natural or legal persons or organisations of article 35.4 of the Ley General Tributaria 58/2003 of 17 December who are the owners of the construction, installation or work, whether or not they are proprietors of the property in which the former are carried out (cf.: Article 100.1 LRHL). Should the construction, installation or work not be carried out by the actual taxpayer, the law lays down a substitute; in this case the passive subjects of the tax will be considered simply to be those that have sought the corresponding permits or carry out the work 86 (cf.: Article 101.2 LRHL).
http://www.mapfre.com/fundacion/html/revistas/seguridad/n120...

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Note added at 12 mins (2012-01-29 19:35:50 GMT)
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Identification of Liable Taxpayer

For income tax purposes, the liable taxpayer is named in the assessment.

For excise tax purposes, the liable taxpayer is named in the assessment. For liabilities imposed and actions required or permitted in periods beginning on or after January 1, 2008, the LLC is the taxpayer.
http://www.taxhelpattorney.com/irs/irm_05-001-021-d0e1420.ht...

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Note added at 19 mins (2012-01-29 19:42:40 GMT)
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You can appeal if we refuse to award a disability reduction. An appeal can be made by the liable taxpayer or the owner of the property (if different).
http://www.durham.gov.uk/Pages/Service.aspx?ServiceId=8377
contribuyente

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Note added at 20 mins (2012-01-29 19:43:59 GMT)
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If relief is given against only a proportion of the receipt or a proportion is exempt in the hands of an otherwise liable taxpayer, that same proportion of the deduction is disallowed.
http://www.hmrc.gov.uk/manuals/intmanual/intm595030.htm

Richard Hill
Mexico
Local time: 06:55
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 28

Peer comments on this answer (and responses from the answerer)
agree  Helena Chavarria
2 hrs
  -> Thanks, Helena :)

agree  Eloise Horsey
780 days
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
persons with tax liability


Explanation:
http://www.gobcan.es/tributos/infotributaria/publicaciones/e...

EL RESPONSABLE TRIBUTARIO: DEFINICIÓN Y CARACTERÍSTICAS GENERALES.
El artículo 37 de la L.G.T en sus cuatro primeros apartados establece que :
"1º La Ley podrá declarar responsables de la deuda tributaria, junto a los sujetos pasivos o deudores principales, a otras personas, solidaria o subsidiariamente.
2º Salvo precepto legal expreso en contrario, la responsabilidad será siempre subsidiaria.
3º La responsabilidad alcanzará a la totalidad de la deuda tributaria, con excepción de las sanciones.
RESPONSABLE TRIBUTARIO - Enciclopedia de Economía
www.economia48.com/.../responsable-tributario/re... - Translate this page
RESPONSABLE TRIBUTARIO. (En inglés: person with tax liability ) Persona física o jurídica que, junto al sujeto pasivo, resulta obligada a realizar el ...



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Note added at 3 hrs (2012-01-29 22:23:17 GMT)
--------------------------------------------------

or

persons liable for tax

26 U.S.C. § 5005 : US Code - Section 5005: Persons liable for tax
codes.lp.findlaw.com/uscode/26/E/51/A/I/A/5005
FindLaw provides 26 U.S.C. § 5005 : US Code - Section 5005: Persons liable for tax for Lawyers, Law Students, etc.

liz askew
United Kingdom
Local time: 12:55
Native speaker of: Native in EnglishEnglish
PRO pts in category: 36
Grading comment
Many thanks for all the answers. In the end, I thought that 'persons liable for tax' was the phrase that best suited my context. Thanks again! Sheila
Login to enter a peer comment (or grade)

6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
obligatory taxpayers


Explanation:
I would say ...



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Note added at 6 hrs (2012-01-30 02:13:55 GMT)
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in Argentina I'm a "responsable inscripto" and that means I have to pay

David Hollywood
Local time: 08:55
Native speaker of: English
PRO pts in category: 150
Login to enter a peer comment (or grade)

10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
substitute taxpayers


Explanation:
Those who are responsible for making payment of the tax, on behalf of the actual taxpayer - they are "sustitutos del contribuyente"
Fees
https://www.base.cat/web/en/ciutadans/Informeu-vos/.../Taxes... companies and building contractors are also substitute taxpayers subject to fees for building or works permits. As for the fees related to services of ..
Spanish Yearbook of International Law - Google Books Result
books.google.com/books?isbn=9041116001...
Kluwer, Asociacion Española de Profesores de Derecho Internacional y Relaciones Internacionales, Asociacion Española de Prof de Derecho Internat - 2001 - Law - 432 pages
(defines those taxpayers to whom the tax applies); 5 1 8 (defines exactly who is obliged to pay this tax as substitute taxpayers) .
[PDF]
1 CHAPTER 7 RULES OF THE COMANCHE TAX COMMISSION ...
cntaxcommission.org/taxcommrules.pdfFile Format: PDF/Adobe Acrobat - Quick View
Rule 7.4 Substitute Taxpayers. The Lessee may enter into an agreement with a third party, including but not limited to the. Operator, Purchaser, or sublessee, ..


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Note added at 16 hrs (2012-01-30 11:59:36 GMT)
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A few more examples. You have to be careful to make the distinction, because although the substitute taxpayer is responsible for making the tax payment, it is acting on behalf of the person actually liable for the tax.

Substitute Taxpayer Identification Number and Certification Form W-9
www.fms.iu.edu/tax/forms/W9_From_IU.asp28 Sep 2011 – Request from Indiana University for a Taxpayer Federal Employer Identification Number (FEIN) This form should be requested from the payee ...
AFIP - Administración Federal
www.afip.gob.ar/english/taxInformation.aspIn order to apply for registration as substitute taxpayer you will have to submit ... Must a substitute taxpayer of tax on Personal Assets credit the non taxable ...
Domingues e Pinho
200.155.20.125/ing/espec/artigos.php?cat=espec&id=3291Among the characteristics of the tax substitution system there is the condition of transferring to a third party (substitute taxpayer) the obligation of paying not only ...
[PDF]
1 CHAPTER 7 RULES OF THE COMANCHE TAX COMMISSION ...
cntaxcommission.org/taxcommrules.pdfFile Format: PDF/Adobe Acrobat - Quick View
Approval of the agreement authorizes the substitute taxpayer to remit taxes and file a monthly Remittance Report, but does not relieve the Lessee of the ultimate


patinba
Argentina
Local time: 08:55
Native speaker of: Native in EnglishEnglish
PRO pts in category: 251
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