A taxpayer is that natural person who has his rights and obligations in front of a public agent derived from the taxes that he owes (normally, and in the case of Spain: Treasury). The taxpayer must take charge of the tributes that must pay in order for the state to finance itself.
The payment that the taxpayer owes is made in accordance with the law of each country, becoming this passive subject in tax law, while the State becomes the active subject.
Types of taxpayers
Depending on the size and number of legal entities, a taxpayer can be individualized by the administration and can be inspected by the corresponding agency to verify that it complies with its tax obligations.
Taxpayers, where appropriate, can be classified into two different groups: natural or natural persons and legal or moral person.
Natural or natural persons
Receive Income of his personal work (people with a single owner business, liberal professionals, etc.). Those interested must present documents for their registration (copy of the identity and electoral card). Failing that, they will have to present their passport or corresponding certificate so that they can be identified.
Legal or moral persona
They are associations in which several people are in an organization or society and who identify themselves with a business name through a public instrument, by which the law recognizes their rights and powers to contract civil and commercial obligations. In this case, the company must identify itself as such in the corresponding Mercantile Registry, providing the necessary data.