Direct and indirect taxes
How to distinguish two major ways of taxing income, wealth, and consumption without losing sight of who bears the cost.
Read the guide →A library for understanding
Taxes, explained with clarity
An editorial library to understand how tax obligations are built, what documents support them, and what questions are worth asking. General information for Spanish-speaking readers, without assuming one country as the rule.
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A read before calculation
Understanding the pieces changes the conversation.
Clear concepts help you know what to ask, what to record, and what to consult in the rules that actually correspond to each situation.
To begin
Guides that bring order
Editorial explanations about the most recurring ideas in the tax world.
Subject, object, base, and rate
Four conceptual pieces to understand how a tax is configured and how an amount is reached.
Read the guide →Income, earnings, and profits
A guide to separate receipts, yields, and net results when studying income taxation.
Read the guide →Deductions, exemptions, and credits
Three distinct mechanisms that can modify a tax obligation and should not be confused.
Read the guide →Withholdings and advance payments
What tax advances mean and how they relate to the final calculation of the period.
Read the guide →Consumption tax and value-added tax
General principles of taxes that accompany operations of goods and services.
Read the guide →Reading by path
From the general idea to daily practice.
Advance through topics according to what you need to understand. Each text offers a general framework and points out which aspects change locally.
See all guidesOur perspective
No shortcuts. No country as a template.
The site explains general principles for Spanish readers. The effective rules always depend on the place, the period, and the facts.