Objective and subjective taxes

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Objective taxes are those that tax a manifestation of wealth without taking into account the personal circumstances of the subject who must pay the tax, on the contrary they are subjective taxes, those that when establishing the tax do take into account the circumstances of the person who has to To pay the same. A clear example of a subjective tax is the income tax, because normally in this tax is modulated various circumstances of the person such as their disability or the number of children to establish the quota to pay, on the contrary the tax on beer Is an objective tax because it is based on the liters of beer produced without taking into account the personal circumstances of the taxable person.

Real taxes and personal taxes

Real taxes impose separate manifestations of economic capacity without putting it in relation to a particular person. Taxes become personal when they levy a manifestation of economic capacity placed in relation to a particular person.

For example, a tax on income can be of a real character if it taxes separately the wages, the profits of the employers, the rents or the interest obtained. The tax on the rent will be personal when it falls on the whole of the income of a person. Typical personal income taxes, personal income tax, corporation tax and estate tax are typical. However, these taxes do not always have this character, since the income tax of non-residents that taxes income obtained by persons in a country by persons who are not resident in that country, are usually of a real character, nonresidents Must present a declaration of this tax for each income obtained in the country.

Personal taxes can be subjunctivized more easily and appropriately, by taxing more fully a subject, but it does not have to be so, for example we can adopt a tax on wages (therefore real) that takes into account in its tax The family circumstances (number of children, physical handicaps, etc.) and therefore be subjective. <Ref name = ferr>

Instant taxes and periodic taxes

In instantaneous taxes, the taxable event occurs at a certain point in time in a sporadic way, for example the purchase of a property or receive a donation from another person. In periodic taxes, the taxable event is prolonged indefinitely in time, in these cases, the legislator breaks its duration over time in different tax periods. The income tax levies income that is a continuous phenomenon, but the law records it annually.