Who are the natural people?
They are natural persons, citizens, with the capacity to be subject to tax rights and obligations.
The natural persons include:
- Self-employed workers who are a majority and are subject to two tax regimes: the General and the Simplified. In this sector, the different management models are also included: Transportation, barber-hairdressing, gastronomic services, public toilets and others.
- The artists and creators of the Culture Sector, their support staff and the salaried staff of radio and television.
- Communicators and Designers belonging to the Cuban Association of Social Communicators.
- Personnel working in foreign branches and receiving bonuses.
- Small farmers
- Landowners
- Athletes
- Sellers and acquirers of cars and homes
- Hired to work abroad by own management
- Agents or representatives of foreign firms
- Foreigners with work permits
- Owners and holders of motor vehicles and animal traction for land transport.
- Citizens boat owners.
- Property Owners
- Other citizens who perform acts taxed and are obliged to pay.
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