From Latin regime, regime is the political and social system which governs a certain region and the set of rules that regulates a thing or an activity. The concept also refers to the historical formation of an era (political regime).
Fiscal, meanwhile, is what pertaining or relative to the treasury . This last term is linked to the public treasury or public bodies that are dedicated to the collection of taxes and taxes.
He tax regime is the set of standards and institutions that govern the tax situation of a person physical or legal It is, therefore, the set of rights and obligations arising from the development of a certain economic activity.
The tax regime acts as a guide at the time of settlement and payment of taxes. At the time of developing an economic activity, people must register in some category to meet the obligations of the Treasury. In general, several options are usually presented, that is, different tax regimes to which you can submit according to the characteristics of your business.
The Tributary legislation of each country determines the conditions of tax regimes. The amount of money to be disbursed, maturities, declarations and everything related to taxes they depend on the regulations in force in the different territories that, in addition, may change over time.
It is possible to change the tax regime if the activity economical It develops differently than expected and the obligations of the framework no longer fit reality.
Tax regimes of natural persons
First is necessary Define the concept of a natural person: it is about any individual who has the capacity to assume obligations and make use of their rights. In this specific context, among its characteristics is the possibility of carrying out activities that are within the framework of the law.
For tax purposes, natural persons are grouped into: those who provide services; those that carry out commercial activities; those who work for an employer and charge a salary.
Saving the characteristics of each country, taxpayers have the obligation to contribute money for public spending through the tax payment and this arises, in turn, from the activities they carry out. Among the many possibilities is the provision of services, the lease of real estate, work under dependency and commercial activities.
A commercial activity implies the purchase and sale of items in exchange for a profit or profit for the person making it; On the other hand, providing a service consists of working on your own, without relying on an employer. The third possibility, the work for a salary, is the provision of a service but in a organization whose hierarchy has roles above the employee.
There are certain special cases, which cannot be included in the aforementioned activities, and which also belong to a specific tax regime:
* additional remuneration (calls pay) who receives the board of directors;
* the income diplomats from foreign embassies and international organizations;
* the income received by the armed forces, federal entities and municipalities;
* the advances received by members of associations and civil societies.
Contributing to public spending is not only an obligation, but represents a benefit very important for the economy of a country, since it is one of its main sources of income. The tax regimes to which an individual can belong are several and depend directly on the type of activity they carry out, as well as the average income.
