Following the content framework on tax planning, it is interesting to mention that at the time of planning it is necessary to know from what point of view it will be done, the scope of the same, that is to say, how far you want to go, which aspects should be considered and which should not.
As well as to mention the nature and operations of the company are influential at the time of planning, some require a complex planning and others simple, considering important that at the time of planning the best element is to stick to the legal bases.
The tax obligation is a bond ex lege, by virtue of which, a person as a taxpayer is obliged to pay a sum of money for tax and its accessories, provided that the factual assumption established in the law occurs "Every legal obligation arises from a legal relationship, whether contractual or extracontractual".
Experts refer to tax obligation, instead of tax relationship, not because they are unaware of its existence, but because the tax obligation is the sum of the legal bond, and the other obligations arise because of it, or are a consequence of it.
Formal duties is another aspect to be mentioned, since they refer to the formalities required by taxpayers within the framework of compliance with their tax obligations. Compliance with formal duties does not make effective the monetary payment of the tax, that is to say, they do not pursue the monetary liquidation of the tax, but the compliance of formalities inherent to the activity of Fiscal Control exercised by the State.