The word exemption comes from the Latin "exemptio, -ōnis" which alludes to the effect of exempting and the sincerity and freedom that rent enjoys to free themselves from a burden, a guilt, an obligation or a commitment.
The exemption can refer to the tax exemption, which is a type of tax benefit for the payment of taxes that includes in a broad sense some activity or some person who does not really bear the economic burden that by strict application of the tax regulations may correspond to them. These are cases in which, despite the fact that the impossible event is carried out, it does not have the generating nature of the tax obligation.
the exemption may be produced by three routes
The first is when the tax obligation does not arise despite having occurred and is included within the normal structure of taxable fact.
the second is in the exemption the obligation is born, but its payment is condemned which is when to forgive or remit a debt.
the third is that the debt is born and is satisfied, but the person who makes the payment obtains a circumstance of being one thing after another, by virtue of a different fact and by imperative that is a requirement, order or mandate of another norm, the refund of the payment amount.
In this area it is also about the exemption of sports competitions, which is the situation in which one or more participants do not temporarily compete in one or more rounds of a tournament.
In the long championships, the players or teams with the best position in the ranking have exemptions from the first rules.
If it is applied to the elimination system, it is necessary to indicate which player will be given the exemption that can be chosen by a draw or by seeds. In the latter case, the position in the ranking or the titles obtained in a season is taken into account.
