Assessment: taxes that are applied on a good or service.

Base liquidable (BL): amount resulting from deducting the taxable deductions marked by law.

Base taxable (BT): amount on which taxes are calculated that a person must pay.

Contributor: natural or legal person who is obliged to pay taxes.

Crime Prosecutor: see tax fraud.

Deduction: action which reduces the amount of a tax. This reduction is reflected in the tax legislation.

Direct Taxes: tax levied on income and property of a person. Most are progressive because their amount is based on the income and wealth of who pays.

Fiscal Year: period to be taken into account for calculating the income of a natural or legal person. It coincides with the calendar year.

Full Fee: result of applying the rate of tax to the base liquidable.

Full Performance (FP): total income of a person or entity.

Interest on late payments: value added to a tax that must be paid by the taxpayer when delays in payment.

Liquid Fee: subtract the amount obtained from the full quota deductions permitted by law.

Minimum exempt: economic maximum amount for which you do not have to pay taxes.

Net Yield (NY): result of subtracting the performance full deductions for taxes, contributions and other items marked by law.

Punishment tax: amount that a taxpayer is obligated to pay to the Administration for having committed a tax fraud.

Relief: reduction in the tax base that is taken into account to calculate the amount of a tax.

Share tax: amount corresponding to the full quota minus deductions allowed by law.

Spending deductible: amount can be subtracted from the income of the taxpayer to know the amount on which taxes are calculated to pay.

Statement of income: document that specifies all the income and property of a natural or legal person during the fiscal year.

Tax exemption: privileged status that is not to be required to pay all or part of the taxesIt attaches to the natural or legal persons who are in certain situations covered by the law.

Tax fraud: illegal action by which it avoids paying taxes or enjoying rights that do not correspond.

Taxable: action that involves the payment of a tax.

Taxation Agency: State body which is responsible for managing and collecting taxes. There are offices in major stocks.

Taxes: tax levied on the movement of goods and services. Its tax rate is constant, ie, the amount does not vary depending on the economy of each individual.

Type of tax: percentage of taxes to be applied on a good or service.

Type taxable fixed percentage that is used to calculate the amount of a tax, and that does not change even though the tax base increase or decrease.

Type taxable: percentage that applies to the tax base for calculating the

amount of a tax. Puede ser fijo o progresivo. It can be fixed or progressive.

Type taxable progressive: percentage is used to calculate the amount of tax depending on the amount of the tax base. It is used for the income tax.

Year natural period of time between January 1 and December 31.