The term irpf is the acronym whose meaning is acronym pronounced as a word and that ends up lexicalizarse- use of Income Tax of Individuals.
The word comes from the Latin tax, from impono verb, imponere, imposui, impositum that means putting impose, place, order.
The income word comes from a Latin vulgar * rendita course, and this of * renditus would be the participle of the verb * rendere. This word comes from the Latin verb Reddo, reddere, reddi, redditum with the meaning of return, restore, giving in payment, in fulfillment of an obligation. This verb is composed of the prefix re- (back) and the verb do, dare, dedi, datum whose concept is to give, give.
Meanwhile, noun person comes from the Latin persona, which means mask personae actor, character; Latin word phersu took the Etruscan.The person’s name that was given to masks, consists of per (through) and sonare it is to resound completely or amplify a voice or sound, which was achieved through the Greek and Roman theatrical mask.
Physical word instead, has its origin in the Greek. Comes from φύσις, φύσεως (pr.fýsis, fýseos) which means nature and the suffix -ικα (pr.-ika) from -ικος (pr.-ikos) whose meaning is on.
Definition of IRPF
The Spanish Royal Academy gives as definition of tax, among others: “Tribute that is required according to the economic capacity of being compelled to pay.”
It defines the term income, among other concepts, such as “utility or benefit that pays annually something, or what is charged for them”; “In tax matters, net yields.”
As for the term person says, among other meanings: “individual of the human species”; “Man or woman whose name is ignored or omitted”; in “subject of rights” law.
In both the physical adjective explicit: “Pertaining to the constitution and corporeal nature, as opposed to moral”; “Outside of a person; what form its constitution and nature. ”
The IPRF is a personal tax, directly levied on income in a calendar year has been obtained by individuals within the territory of each country. In contemporary tax systems it is one of the pillars of the tax system.
Among the Spanish-speaking countries that have this tax is Spain, Uruguay, Argentina, among others.
It is considered a direct tax because their tax falls on a direct index of economic capacity. Personal because the taxable event is defined with reference to a person on imputing income and not on a good. Subjective because it takes into account income with respect to family and personal situation of each individual. Tributa newspaper because in a period, called the tax period, in most cases, coincides with the calendar year.
Examples of use and sentences
“It coincided your change of address with the expiration of irpf with which it must settle the change in the Tax Revenue Agency at the time of the payment”. It refers in this case, the change of address of the individual.
“This year the employer had to pay more than irpf because it has had much more revenue than all previous years.” In this example, it is used in the sense of increasing the volume of payment.
“As has purchased a home, this time your accountant has been applied this deduction on the full amount.” Here, it applies to one of the items that can be deducted from the total fee.
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