The word encumbrance comes from the Latin "encumbrance" means burden, obligation, tax or tribute that is applied to a property, its lexical components are "gravis" which refers to grave, heavy and the prefix "amen" indicates that it is used to create nouns. On the other hand, the fixed or variable rate that is manifested with words in a coefficient way or through a percentage that is applied to the tax base is known as the type of tax, this base is the magnitude that results from the measurement of the taxable event that gives as a result the tax quota, which is the amount that the taxable person must pay for thetaxable event of an attribute.
In this area, the specific application of the term depends on the branch of law that is in accordance with the rule, the lien can have different meanings that have different types of matters such as civil is the law that is inspired by principles of justice and allows to develop the laws that regulate the execution of a company, the fiscal is the administration of the legal rules that facilitate the state to develop and exercise its tax powers and the commercial is the one that is dedicated to controlling the relationships between people, contracts and actions trade, etc.
The lien is the result of dividing the tax quota by the taxable base of a tax that is considered proportional and is the one that levies income, which is the amount of money saved or collected from a load that is imposed on the person or a property such as income tax.
