Which two kinds of taxes does the best-known and most widely used classification distinguish, according to the Tax Agency (Agencia Tributaria)?
Sources: 1 link, read on 22 October 2026.
Agencia Tributaria, Educación cívico-tributaria: clases de impuestos, read on 22 October 2026.
Answer: Direct and indirect. The Agencia Tributaria states that this is the best-known and most widely used classification, with personal income tax (Impuesto sobre la Renta de las Personas Físicas) among the direct ones and value added tax (Impuesto sobre el Valor Añadido) among the indirect ones.
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Task 5 · Society and daily life Related to question 5035 of the manual
The question in Spanish
¿Qué dos clases de impuestos distingue la clasificación más conocida y utilizada, según la Agencia Tributaria?
The options
- ADirect and indirect.Directos e indirectos.Correct
- BState and European.Estatales y europeos.
- CCompulsory and voluntary.Obligatorios y voluntarios.
What the source says
«Son diversas las clasificaciones que pueden hacerse de los impuestos, pero la más conocida y utilizada es la que distingue entre impuestos directos e impuestos indirectos.»
Source: Agencia Tributaria, Educación cívico-tributaria: clases de impuestos, read on 22 October 2026. The quotation is in Spanish, as the source prints it; the English wording of the answer is ours.
About number 5035
A practice question written by CiviqPass on the topic of question 5035 of the free CCSE manual (Instituto Cervantes, task 5): it covers a nearby point, in other words. The question and its options are ours.
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