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Not all the business partners are subject to the same type of tax, that depends on the business partner activity type, for instance:

and even business partners subjet to the same tax type could be tax exempt or not depending once more on the type of activity they perform.

Business Partner tax categories allow to group similar taxes, same way the same business partner tax category can be assigned to more than one business partner.

A business partner may or may not be linked to a business partner tax category:

There are other variables which can reduce up to just "one" the tax rate automatically populated in an order/invoice line, while entering a business partner and a product in an order/invoice.
Those variables are related to the tax category as well as the way each tax rate is configured.

It is important to remark that all available tax rates are available for manual selection in an order/invoice line regardless a tax rate is automatically populated by Openbravo for that given order/invoice line.
The end-user could need to select a particular tax rate under a given business scenario that is not the common one.

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