La retención tributaria

Abstract

La retención tributaria tiene como fin primordial y esencial lograr la plena efectividad de la obligación impositiva, núcleo esencial de la relación jurídica tributaria, lo cual se alcanza ordenándose ex lege que determinadas personas queden obligadas a detraer de los pagos que ellas realicen a terceros ciertas cantidades que deberán ser seguidamente ingresadas en el Tesoro Público, aplicándose el mismo esquema cuando es directamente el ente público, acreedor del correspondiente tributo, el que lleva a cabo el pago pertinente.

The primary and essential purpose of tax withholding is to achieve the full effectiveness of the tax obligation, the essential core of the legal tax relationship, which is achieved by ordering ex lege that certain persons are obliged to deduct from the payments they make to third parties certain amounts that must then be paid into the Public Treasury, applying the same scheme when it is directly the public body, the creditor of the corresponding tax, that makes the relevant payment. The same scheme is applied when it is directly the public body, the creditor of the corresponding tax, which makes the relevant payment.