Glossary entry

English term or phrase:

agreed held-over

Spanish translation:

Convenio de retención o retentivo

Added to glossary by Gilberto Diaz Castro
Jan 7, 2009 23:04
15 yrs ago
English term

agreed held-over

Non-PRO English to Spanish Bus/Financial Accounting Capital gains
We understand that this was gifted to the taxpayer.
We have no record of a final **agreed held-over** gain at this date.
Therefore we have used the 1st January 1986 valuation supplied by XX in calculating the gain held over on the basis that any gain which arose in this period would have been negligible.
Change log

Jan 12, 2009 19:06: Gilberto Diaz Castro changed "Edited KOG entry" from "<a href="/profile/97467">Ericad's</a> old entry - "agreed held-over"" to ""Convenio de retención/retentivo""

Proposed translations

3 hrs
Selected

Convenio de retención/retentivo

Es un convenio por el cual se traslada una propiedad de un contribuyente a otro por un medio diferente a compra-venta de dicha propiedad. El contribuyente que la recibe debe declarar la ganancia equivalente como un ingreso y dependiendo del tipo de propiedad el que lo dona lo reporta como una pérdida contributiva.
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