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La "obligación tributaria" es una obligación de derecho público de contenido pecuniario, ex lege, ya que sólo es a través de la ley que de determinado presupuesto de hecho ("hecho imponible") surja como consecuencia el nacimiento de dicha obligación tributaria.
Ahora bien, toda relación obligacional es siempre temporal, inclusive la de tracto sucesivo. En su propia esencia nacen para extinguirse, no pueden durar indefinidamente. Por consiguiente, existen circunstancias o figuras legalmente enumeradas conocidas como causales de extinción de las obligaciones en cuanto todas ellas determinan la extinción de dicha relación. De ahí que hablamos de a prescripción.
A continuación, te ofrecemos cuadros donde se detallan los periodos y su prescripción.
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La "obligación tributaria" es una obligación de derecho público de contenido pecuniario, ex lege, ya que sólo es a través de la ley que de determinado presupuesto de hecho ("hecho imponible") surja como consecuencia el nacimiento de dicha obligación tributaria.
Ahora bien, toda relación obligacional es siempre temporal, inclusive la de tracto sucesivo. En su propia esencia nacen para extinguirse, no pueden durar indefinidamente. Por consiguiente, existen circunstancias o figuras legalmente enumeradas conocidas como causales de extinción de las obligaciones en cuanto todas ellas determinan la extinción de dicha relación. De ahí que hablamos de a prescripción.
A continuación, te ofrecemos cuadros donde se detallan los periodos y su prescripción.
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La "obligación tributaria" es una obligación de derecho público de contenido pecuniario, ex lege, ya que sólo es a través de la ley que de determinado presupuesto de hecho ("hecho imponible") surja como consecuencia el nacimiento de dicha obligación tributaria.
Ahora bien, toda relación obligacional es siempre temporal, inclusive la de tracto sucesivo. En su propia esencia nacen para extinguirse, no pueden durar indefinidamente. Por consiguiente, existen circunstancias o figuras legalmente enumeradas conocidas como causales de extinción de las obligaciones en cuanto todas ellas determinan la extinción de dicha relación. De ahí que hablamos de a prescripción.
A continuación, te ofrecemos cuadros donde se detallan los periodos y su prescripción.