Glossary entry (derived from question below)
Spanish term or phrase:
sucesiones indivisas son contribuyentes
English translation:
undivided estates are subject to tax
Added to glossary by
patinba
Apr 15, 2018 02:39
6 yrs ago
13 viewers *
Spanish term
sucesiones indivisas son contribuyentes
Spanish to English
Law/Patents
Law: Taxation & Customs
From Art. 1 of the Income Tax Law (Impuesto a las Ganancias) in Argentina.
I understand what each part means, but I can't work out why it's being phrased like this.
"Las sucesiones indivisas son contribuyentes conforme lo establecido en el artículo 33."
"Undivided estate/inheritance is a taxpayer..." doesn't seem appropriate.
Surely, *the heirs* are the taxpayers, or the estate is taxed, which is how I think we would need to phrase it in English.
My suggestion so far is "Undivided estate incurs tax pursuant to Article 33".
Can anybody confirm my interpretation is correct?
For reference, Article 33 reads: "Las sucesiones indivisas son contribuyentes por las ganancias que obtengan hasta la fecha que se dicte declaratoria de herederos o se haya declarado válido el testamento que cumpla la misma finalidad, estando sujetas al pago del impuesto, previo cómputo de las deducciones a que hubiere tenido derecho el causante, con arreglo a lo dispuesto en el artículo 23 y con las limitaciones impuestas por el mismo."
The law can be found here: http://www.wipo.int/wipolex/es/text.jsp?file_id=287573
I understand what each part means, but I can't work out why it's being phrased like this.
"Las sucesiones indivisas son contribuyentes conforme lo establecido en el artículo 33."
"Undivided estate/inheritance is a taxpayer..." doesn't seem appropriate.
Surely, *the heirs* are the taxpayers, or the estate is taxed, which is how I think we would need to phrase it in English.
My suggestion so far is "Undivided estate incurs tax pursuant to Article 33".
Can anybody confirm my interpretation is correct?
For reference, Article 33 reads: "Las sucesiones indivisas son contribuyentes por las ganancias que obtengan hasta la fecha que se dicte declaratoria de herederos o se haya declarado válido el testamento que cumpla la misma finalidad, estando sujetas al pago del impuesto, previo cómputo de las deducciones a que hubiere tenido derecho el causante, con arreglo a lo dispuesto en el artículo 23 y con las limitaciones impuestas por el mismo."
The law can be found here: http://www.wipo.int/wipolex/es/text.jsp?file_id=287573
Proposed translations
(English)
4 +1 | undivided estates are subject to tax |
patinba
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3 | taxable/subject to tax |
lorenab23
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Change log
Apr 23, 2018 18:13: patinba Created KOG entry
Proposed translations
+1
10 hrs
Selected
undivided estates are subject to tax
NRS 422.054 - “Undivided estate” defined. :: 2015 Nevada Revised ...
https://law.justia.com/codes/nevada/2015/chapter-422/statute...
“Undivided estate” means all real and personal property and other assets included in the estate of a deceased recipient of Medicaid and any other real and personal property and other assets in or to which the deceased recipient had an interest or legal title immediately before or at the time of his or her death, to the extent of ...
https://law.justia.com/codes/nevada/2015/chapter-422/statute...
“Undivided estate” means all real and personal property and other assets included in the estate of a deceased recipient of Medicaid and any other real and personal property and other assets in or to which the deceased recipient had an interest or legal title immediately before or at the time of his or her death, to the extent of ...
4 KudoZ points awarded for this answer.
Comment: "I used "undivided inheritance is subject to tax"; although "estate" (in the singular) would also work, I believe."
1 hr
taxable/subject to tax
Hope this helps
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