The taxable person is a natural or legal person who is obligated to comply with certain tax obligations, as a taxpayer or responsible for them.

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What is the difference between taxable person and taxpayer?

The taxpayer is the natural or legal person who pays the tax and, as a consequence, is obligated to comply with and enforce tax obligations. Therefore, the taxpayer is the one who bears the economic burden. In contrast, the taxable person is the debtor of the tax.

Let’s see the difference with an example:

• In Personal Income Tax (IRPF) the taxpayer and the taxable person are the same person.
• In contrast, in VAT, the taxable person is the company that sells a product or service, while the taxpayer is the client, who is the one who actually pays the tax.

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