Glossary entry

Spanish term or phrase:

período fiscal

English translation:

fiscal period

Added to glossary by Olaf Reibedanz
Dec 2, 2003 14:03
20 yrs ago
50 viewers *
Spanish term

período fiscal

Spanish to English Law/Patents
Cuando la percepción de las retribuciones correspondientes a un determinado ejercicio de la sociedad, sean percibidas en más de un **período fiscal**, se entenderá que las primeras percepciones corresponden a las retribuciones que resultaron deductibles para aquélla.

Also, can anybody tell me the difference between “ejercicio” and “período fiscal”? Many thanks!

Proposed translations

+6
12 mins
Spanish term (edited): per�odo fiscal
Selected

fiscal period

the fiscal period is a predetermined period of time for accounting purposes, the most usual being the calendar year. The fiscal exercise is the actual execution of accounting, IMO.
Peer comment(s):

agree mónica alfonso
10 mins
gracias, Monica
agree Jesús Calzado
34 mins
merci, JCD
agree colemh
1 hr
thank you, colemh
agree MLG
1 hr
thank you, MLG
agree Alicia Jordá
4 hrs
gracias, Alicewond
agree Laura Tamayo
5 hrs
gracias, tamagam
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4 KudoZ points awarded for this answer. Comment: "Thank you all three of you!"
16 mins

periodo fiscal> govt. tax period; ejercicio> co's own financial/accounting ref. period

The two may not necessarily coincide. In GB, the tax year - period of tax assessment - runs from 6th April one year to 5th April the next year.

A co.'s Articles may provide that co. draws up its accounts Oct-Oct.

Ejercicio is ususally one year but may not be. A 'stub' period could be 6-9 months - in which case accounting reference period is pref.
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+1
1 hr
Spanish term (edited): per�odo fiscal

fiscal period/year

"ejercicio financiero" y "período fiscal" son sinónimos, y se traducen como te indico arriba.
Saludos,
mew


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Note added at 1 hr 35 mins (2003-12-02 15:38:41 GMT)
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También puedes traducirlo \"año tributario\".
En algunos diccionarios de términos contables, \"fiscal period\" aparece incluso como \"año natural\" (por ejemplo, en el Blanes Prieto de la Edit. CECSA)

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Note added at 1 hr 41 mins (2003-12-02 15:45:07 GMT)
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\"Año Fiscal\" = taxable year

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Note added at 1 hr 48 mins (2003-12-02 15:51:31 GMT)
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Taxable year = año fiscal, año contributivo, ejercicio fiscal.

Entiendo que las leyes contables son diferentes en Estados Unidos y algunos países europeos, pero el SIGNIFICADO de este término es idéntico (ejercicio, período o año fiscal, financiero, tributario o contributivo).
Peer comment(s):

agree Emilio Gironda
7 hrs
Gracias, Emilio
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