An agricultural type property is called a hacienda.
A hacienda is an agricultural property that usually has a latifundista character (with large agricultural holdings ). The term comes from the Latin facienda and also has other uses.
This property system originated in Spain and then spread to America during the process of colonial expansion. The hacienda generally included homes of important architectural value and other smaller buildings intended for work in the fields .
Estates in America
In the American territory, haciendas can be compared to large ranches . These estates included plantations and, in some cases, working mines.
Among the most important historical haciendas in Latin America , it is possible to mention the Hacienda Bucalemu of Chile , the Hacienda Nápoles of Colombia , the Hacienda de San Pedro Tenexac of Mexico and the Hacienda La Victoria of Venezuela . Several of them currently function as museums , with the aim of preserving and disseminating the historical legacy.
The term linked to finances
Another use of the notion of property is linked to the set of assets and wealth of an individual. The Treasury , on the other hand, is the public administration department in charge of collecting taxes, preparing budgets and controlling State spending.
The organization and structure of the Treasury varies depending on the country. It is common for the Public Treasury to depend on the Ministry of Economy . In Spain , for example, there is currently the Ministry of Finance and Public Function to manage the country's economic affairs. However, in other historical moments, independent ministries such as the Ministry of Economy and the Ministry of Finance coexisted.
In Spain, defrauding the Public Treasury is a tax crime.
Fraud to Public Treasury
In Spanish territory, defrauding the Public Treasury for an amount greater than 120,000 euros is called a tax crime , in accordance with the provisions of current law; In other words, anyone who ignores certain tax revenues and ceases to pay the relevant fee incurs this crime.
Failure to comply with tax obligations normally represents an administrative infraction, which entails a sanction (in this case, a fine) by the Tax Administration . However, when non-compliance is more serious, it is referred to as a crime, and the penalties exceed a simple fine. It is worth mentioning that the difference between both cases lies mainly in the amount of money involved .
Conditions for the imputation of the crime
In this context, the intention to omit payment is known as the subjective element of the crime ; This is a fundamental point in any investigation by the Treasury, without which it is not possible to classify this offense as a crime. According to the Spanish Penal Code, in order for a person to be charged with a tax crime, the following conditions must be met:
- There must be an omission to pay taxes or withholdings, or of amounts that have not been (improperly) withheld, or of income for the total value of remuneration in kind (goods and services that are delivered to workers, whether for free or at reduced prices).
- The defendant must have obtained returns improperly.
- It must be proven that there was improper use of tax benefits.
To these conditions it must be added, in all cases, that the amount of money not deposited exceeds 120,000 euros, according to current regulations. Regarding the penalty, imprisonment is provided for a period of between one and five years, and the payment of a fine of an amount ranging between the amount of the evasion and its sixfold. The application of the most severe extreme of said penalties will take place when the fraud is accompanied by any of the following situations:
- That one or more people have been used to hide the identity of the main person responsible.
- The amount is especially high or the crime has been committed by an organization whose power represents a potentially greater risk than the non-compliance itself.