Retención a cargo del propio sujeto pasivo

09:54 Jul 27, 2019 

The difference in terminologies and systems between Spain and the other countries is one of the big issues in this client's materials, because the product is used in several countries and it is often difficult to determine where the source material comes from and what the appropriate rendering will be in each case. Thanks for the explanation and link, I really appreciate it.

18:16 Jul 25, 2019 

You say Spain and LatAm. I can't speak for the latter, but "sujeto pasivo" as it's used in Spain is not taxpayer but taxable person. Taxpayer is "contribuyente". The "sujeto pasivo" is the person who actually passes the tax over to the taxman. It may be the actual taxpayer (the person liable for the tax), or it may be someone else doing so on the taxpayer's behalf. When we collect IVA from our clients and then pàss it on to Hacienda every quarter, we are the "sujeto pasivo" and the client is the "contribuyente". There are times when you need to distinguish the two. "Taxable person" is the EU term and it's used by HMRC (though perhaps they'll change it now to cock a snook at Brussels).

There's also a third term, "obligados tributarios", which is different again: it's a broader category. It includes but is not limited to "contribuyentes".

I wrote one of my Kudoz essays on this:
https://www.proz.com/kudoz/spanish-to-english/law-taxation-c...