Italian term
Contributo a credito
This occurs throughout the document, under the heading CONTRIBUTO SUL REDDITO MINIMALE, other box headings around this one including "reddito minimale", contributi IVS dovuti sul reddito minimale", "contributi maternita", heading RR2 of the tax return. This section relates to contributi previdenziali (social security contributions). As indicated in my previous request for help, this term sits beside another similar (but opposite) term, Credito a debito. So clearly these are opposite types of (social security) contribution, but does anybody know how to express Contributo a credito in English please (or an explanation would be fine).
Many thanks.
3 +1 | generally tax-relievable contribution paid in advance | Adrian MM. |
Proposed translations
generally tax-relievable contribution paid in advance
The first example sentence suggests that the tax relief ('credit') is a set-off against other types of taxes.
I contributi in credito di imposta sono dei particolari contributi a fondo perduto (sinking fund, che quindi non vanno restituiti, che hanno la particolarità di essere ricevuti attraverso *compensazione* con le varie imposte (IVA, IRPEF dipendenti, ecc).
“relievable pension contributions”, in relation to an individual and a pension scheme, means contributions by or on behalf of the individual under the pension scheme other than contributions to which subsection (3) applies.
Many thanks for the explanation and the references Adrian. In view of the lack of space (Trados table column) I went for Contribution (credit) to counter the Contribution (debit) I used for Contributo a debito. May not be absolutely right but hopefully the reader will understand. Your description of the meaning is really helpful. |
Discussion
reddito che eccede il minimale" Contribution (in credit) on income exceeding the minimum??