A tenor de la autoliquidación de la tasa, pagamos.

A tenor de is a fixed, formal expression meaning something like according to, in accordance with, in light of, or on the basis of.

In this sentence, it introduces the basis for the action:

• A tenor de la autoliquidación de la tasa, pagamos.
• On the basis of / according to the self-assessment of the fee, we pay.

It is not a word-for-word expression that learners usually build themselves; it is better learned as a whole chunk: a tenor de + noun.

Not very. It sounds formal, administrative, legal, or bureaucratic. In everyday speech, Spanish speakers would more often say:

• según
• de acuerdo con
• conforme a

So a more everyday-style version might be:

• Según la autoliquidación de la tasa, pagamos.
• De acuerdo con la autoliquidación de la tasa, pagamos.

If you see a tenor de, expect fairly formal writing.

In Spain, autoliquidación is a technical administrative/tax term. It refers to a declaration or form in which the person liable calculates for themselves how much they owe and then pays it.

So it is not just payment. It is more like:

• a self-assessment
• a self-calculated tax/fee settlement
• an official form where the taxpayer calculates the amount due

This is why the sentence sounds bureaucratic: autoliquidación belongs strongly to tax and public-administration language.

De la tasa means of the fee/charge.

Here, autoliquidación is being specified:

• la autoliquidación = the self-assessment
• de la tasa = of the fee

So the whole noun phrase is:

• la autoliquidación de la tasa
• the self-assessment of the fee

In other words, it is not just any self-assessment, but specifically the one connected to the fee.

Not exactly.

In Spain:

• tasa usually means a fee or charge, often paid for a specific public service or administrative procedure
• impuesto means a tax in the broader sense

So tasa is more specific and often appears in official contexts such as:

• administrative fees
• licensing fees
• application fees

A learner should not automatically translate tasa as tax every time. In many contexts, fee is better.

Yes, pagamos is the 1st person plural present indicative of pagar:

• yo pago
• tú pagas
• él/ella paga
• nosotros pagamos

So literally it means we pay.

Depending on context, Spanish present can sometimes have a broader value than English present, especially in formal or procedural language. It can describe:

• a current action
• a habitual procedure
• a step in a process

In an administrative text, pagamos may sound like we pay / we proceed to pay rather than a conversational we are paying.

On its own, pagamos can be either:

• present: we pay
• preterite: we paid

They look identical in writing.

You tell the difference from context. In this sentence, because of the formal administrative style and lack of other past markers, it will usually be understood as present: we pay.

If the writer clearly wanted a past reading, the surrounding context would normally make that obvious.

Because Spanish normally drops subject pronouns when the verb ending already shows the subject.

Here, pagamos already tells you the subject is we.

So:

• Pagamos = We pay
• Nosotros pagamos = We pay, but with extra emphasis or contrast

Spanish usually prefers the version without the pronoun unless there is a reason to stress it:

• Nosotros pagamos, pero ellos no.
• We pay, but they don’t.

Because Spanish often uses definite articles where English may or may not use the.

Here:

• la autoliquidación = the self-assessment
• la tasa = the fee

In official or administrative language, these nouns are often treated as specific, known items within the procedure, so the definite article is natural.

English sometimes sounds less article-heavy than Spanish, but in Spanish this is normal.

The comma separates the fronted prepositional phrase from the main clause:

• A tenor de la autoliquidación de la tasa, = introductory phrase
• pagamos = main clause

This comma is natural because the sentence begins with a fairly long formal phrase. It helps readability.

Without the comma, the sentence would still be understandable, but with formal writing this punctuation is very common and clearer.

Good question. Pagar often takes an object:

• pagamos la tasa
• we pay the fee

But in context, Spanish can omit the object if it is already obvious. Here, the sentence is talking about la tasa, so what is being paid is understood.

That means pagamos can stand on its own because the omitted object is recoverable from context:

• we pay = we pay it / we make the payment

This kind of omission is common when the object has just been mentioned.

Yes, but it sounds very official and bureaucratic, not conversational.

A native speaker would accept it in:

• forms
• legal texts
• administrative communications
• tax-related documents

In normal conversation, it would sound stiff. More natural alternatives in ordinary Spanish might be:

• Según la autoliquidación de la tasa, pagamos.
• Pagamos según la autoliquidación de la tasa.
• De acuerdo con la autoliquidación de la tasa, pagamos.

So the sentence is natural for its register, but not casual.

Yes. Spanish word order is flexible, especially with introductory phrases.

Possible alternatives include:

• Pagamos a tenor de la autoliquidación de la tasa.
• Según la autoliquidación de la tasa, pagamos.

Putting A tenor de la autoliquidación de la tasa first gives the sentence a more formal, written feel and highlights the basis or justification for the payment.

So the original order is stylistically marked as formal, but grammatically fine.