Sep 9, 2007 13:13
17 yrs ago
203 viewers *
Spanish term
Cuota integra / Cuota liquida / Cuota diferencial
Spanish to English
Bus/Financial
Accounting
Tax
Hola!
Tengo un dilema en cuanto a estos tres términos, ya que haciendo una búsqueda me salen traducciones iguales para alguno de ellos.
Contexto: fórmula para calcular el importe a ingresar o devolver por el impuesto de sociedades:
Base imponible x tipo impositivo = cuota integra
- deducciones o bonificaciones = cuota liquida
- retenciones y pagos a cuenta = cuota diferencial (a ingresar o devolver)
Vaya lío de cuotas!
Gracias y un saludo.
Tengo un dilema en cuanto a estos tres términos, ya que haciendo una búsqueda me salen traducciones iguales para alguno de ellos.
Contexto: fórmula para calcular el importe a ingresar o devolver por el impuesto de sociedades:
Base imponible x tipo impositivo = cuota integra
- deducciones o bonificaciones = cuota liquida
- retenciones y pagos a cuenta = cuota diferencial (a ingresar o devolver)
Vaya lío de cuotas!
Gracias y un saludo.
Proposed translations
(English)
| 5 +4 | see explanations below |
Rebecca Jowers
|
| 4 | Gross tax liability / Net tax liability / (UK) balancing allowance> receivable or charge > payable |
Adrian MM.
|
Proposed translations
+4
37 mins
Rebecca Jowers
Spain
Spain
Native in English
Works in field
Spain
30 yrs experience legal-commercial
Native in: English
Works in: English to Spanish, Spanish to English
Related KudoZ points
:
108
Selected
see explanations below
I have worked extensively with Spanish lawyers to translate Spanish tax terms and believe that I can accurately say that there are no exact equivalents on either the the US or UK corporation tax forms.
For US tax forms see: http://www.irs.gov/formspubs/index.html?portlet=3
For UK tax forms see:
http://www.hmrc.gov.uk/businesses/tmacorporate-tax.shtml
Thus to avoid misinterpretations I would suggest the following descriptive renderings based on your definitions:
cuota íntegra = total tax due
cuota líquida = total tax due minus tax credits*
cuota diferencial = total tax due minus tax credits, taxes withheld and prepayments (amount payable or refundable)
*"deducciones sobre la cuota" are called "tax credits" in English
Hope you find this useful.
For US tax forms see: http://www.irs.gov/formspubs/index.html?portlet=3
For UK tax forms see:
http://www.hmrc.gov.uk/businesses/tmacorporate-tax.shtml
Thus to avoid misinterpretations I would suggest the following descriptive renderings based on your definitions:
cuota íntegra = total tax due
cuota líquida = total tax due minus tax credits*
cuota diferencial = total tax due minus tax credits, taxes withheld and prepayments (amount payable or refundable)
*"deducciones sobre la cuota" are called "tax credits" in English
Hope you find this useful.
4 KudoZ points awarded for this answer.
Comment: "Thanks! it was really useful! As Miguel said, it wasn't an easy one. "
5802 days
Adrian MM.
Austria
Austria
Native in English
Specializes in field
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: Scottish, British) 
Works in: Spanish to English, English to Spanish, French to English, and 6 more.
Related KudoZ points
:
83
Gross tax liability / Net tax liability / (UK) balancing allowance> receivable or charge > payable
Better late than never ! I do crave indulgence for missing this question in a very busy year.
Cuota liquida : next tax liability, West.
As I know to my HMRC cost, balancing assessments (UK balancing allowance + or charge -) is used in calculating perosnal income tax, as well as in capital (writing-down) allowances on business stock or plant & equipment.
Cuota liquida : next tax liability, West.
As I know to my HMRC cost, balancing assessments (UK balancing allowance + or charge -) is used in calculating perosnal income tax, as well as in capital (writing-down) allowances on business stock or plant & equipment.
Example sentence:
there are many misconceptions relating to Capital Allowances, and balancing charge.
Reference:
http://www.propertycapitalallowance.com/what-is-a-balancing-charge-and-balancing-allowance/
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