The Act makes plain that the passive subjects of the ICIO, as liable taxpayers, are the natural or legal persons or organisations of article 35.4 of the Ley General Tributaria 58/2003 of 17 December who are the owners of the construction, installation or work, whether or not they are proprietors of the property in which the former are carried out (cf.: Article 100.1 LRHL). Should the construction, installation or work not be carried out by the actual taxpayer, the law lays down a substitute; in this case the passive subjects of the tax will be considered simply to be those that have sought the corresponding permits or carry out the work 86 (cf.: Article 101.2 LRHL).
http://www.mapfre.com/fundacion/html/revistas/seguridad/n120...

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Note added at 12 mins (2012-01-29 19:35:50 GMT)
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Identification of Liable Taxpayer

For income tax purposes, the liable taxpayer is named in the assessment.

For excise tax purposes, the liable taxpayer is named in the assessment. For liabilities imposed and actions required or permitted in periods beginning on or after January 1, 2008, the LLC is the taxpayer.
http://www.taxhelpattorney.com/irs/irm_05-001-021-d0e1420.ht...

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Note added at 19 mins (2012-01-29 19:42:40 GMT)
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You can appeal if we refuse to award a disability reduction. An appeal can be made by the liable taxpayer or the owner of the property (if different).
http://www.durham.gov.uk/Pages/Service.aspx?ServiceId=8377
contribuyente

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Note added at 20 mins (2012-01-29 19:43:59 GMT)
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If relief is given against only a proportion of the receipt or a proportion is exempt in the hands of an otherwise liable taxpayer, that same proportion of the deduction is disallowed.
http://www.hmrc.gov.uk/manuals/intmanual/intm595030.htm

I would say ...



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Note added at 6 hrs (2012-01-30 02:13:55 GMT)
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in Argentina I'm a "responsable inscripto" and that means I have to pay

Those who are responsible for making payment of the tax, on behalf of the actual taxpayer - they are "sustitutos del contribuyente"
Fees
https://www.base.cat/web/en/ciutadans/Informeu-vos/.../Taxes... companies and building contractors are also substitute taxpayers subject to fees for building or works permits. As for the fees related to services of ..
Spanish Yearbook of International Law - Google Books Result
books.google.com/books?isbn=9041116001...
Kluwer, Asociacion Española de Profesores de Derecho Internacional y Relaciones Internacionales, Asociacion Española de Prof de Derecho Internat - 2001 - Law - 432 pages
(defines those taxpayers to whom the tax applies); 5 1 8 (defines exactly who is obliged to pay this tax as substitute taxpayers) .
[PDF]
1 CHAPTER 7 RULES OF THE COMANCHE TAX COMMISSION ...
cntaxcommission.org/taxcommrules.pdfFile Format: PDF/Adobe Acrobat - Quick View
Rule 7.4 Substitute Taxpayers. The Lessee may enter into an agreement with a third party, including but not limited to the. Operator, Purchaser, or sublessee, ..


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Note added at 16 hrs (2012-01-30 11:59:36 GMT)
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A few more examples. You have to be careful to make the distinction, because although the substitute taxpayer is responsible for making the tax payment, it is acting on behalf of the person actually liable for the tax.

Substitute Taxpayer Identification Number and Certification Form W-9
www.fms.iu.edu/tax/forms/W9_From_IU.asp28 Sep 2011 – Request from Indiana University for a Taxpayer Federal Employer Identification Number (FEIN) This form should be requested from the payee ...
AFIP - Administración Federal
www.afip.gob.ar/english/taxInformation.aspIn order to apply for registration as substitute taxpayer you will have to submit ... Must a substitute taxpayer of tax on Personal Assets credit the non taxable ...
Domingues e Pinho
200.155.20.125/ing/espec/artigos.php?cat=espec&id=3291Among the characteristics of the tax substitution system there is the condition of transferring to a third party (substitute taxpayer) the obligation of paying not only ...
[PDF]
1 CHAPTER 7 RULES OF THE COMANCHE TAX COMMISSION ...
cntaxcommission.org/taxcommrules.pdfFile Format: PDF/Adobe Acrobat - Quick View
Approval of the agreement authorizes the substitute taxpayer to remit taxes and file a monthly Remittance Report, but does not relieve the Lessee of the ultimate