Presumptive Triggering Event of the Tax Obligation

Abstract

This article examines the category of the “presumptive triggering event of the tax obligation”, that is, that event whose occurrence is usually linked to the occurrence of the triggering event of the tax obligation. Through the demonstration that the expression “triggering event of the tax obligation”, used by the National Tax Code, is polysemic, that is, it expresses a lexical meaning with two or more related senses, it is observed that the expression “triggering event of the tax obligation” is used with three related senses: “hypothesis of the taxation rule”, “triggering event of the tax obligation” and “presumptive fact of the triggering event of the tax obligation”. This expresses a presumption based on maxims of experience and must not be confused with the event that really generates the tax obligation, since it only indicates that its occurrence is usually linked to the occurrence of the event that generates the tax obligation.