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082 El hecho imponible_ concepto y estructura general
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La obligación tributaria es una obligación legal que surge cuando se realiza el hecho imponible previsto por la norma. Se trata de un hecho jurídico, ya que de su realización derivan efectos jurídicos. En la Ley General Tributaria se define como un presupuesto fijado por la ley para configurar cada tributo y cuya realización origina el nacimiento de la obligación tributaria principal.
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