Análisis del hecho generador, su calificación y su relación con el impuesto a la renta

Abstract

To inform about the influence of the tax obligation and the different components that are intertwined and support the actions of the State and the taxpayers to contemplate the correct application of the taxes, in order to introduce the tax regulations and their correct application based on the expenses and income in order to be able to justify a correct taxable base. Thus, the objective of the development is presented, based on the tax system and its applicability of the Generating Fact and the correct qualification based on the Income Tax, taking care of the true interpretation according to the tax norm, allowing to identify the obligations of the taxpayers. Seeking to promote a correct analysis that covers the essential points of the actions of the taxpayer and the State, for the use of the tax regulations in the different areas of the tax branch. So that, the importance of article 16 being the Generating Fact and 17 the Qualification of the Generating Fact of the Tax Code is reflected.