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Spanish to English translations [PRO]
Bus/Financial - Accounting / Accounting | | Spanish term or phrase: Base imponible | | 1. Si es que existen provisiones por vacaciones, gratificaciones y/ o CTS que correspondan al periodo 2006 y que no hayan sido pagadas antes de la presentación de la declaración jurada anual 2006, éstas deben ser adicionadas a la base imponible y por lo tanto aumentaría el impuesto a la renta anual. |
| silgavateKudoZ activityQuestions: 51 ( 9 open) ( 1 closed without grading) Answers: 0
| Local time: 02:30
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| | taxable income | Explanation:
although often translated literally as "tax base", this is (in Spain at least), what in the US is called "taxable income"
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Note added at 2 hrs (2007-02-22 18:01:38 GMT)
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To add a comment to Paul's observation:
"tax base" is often a literal translation from Spanish of "base imponible", which in this context and the meaning it has in Spanish almost always refers to "taxable income", i.e., the income on which tax to be paid is based after credits, deductions and applying the tax rate. I prefer "taxable income" in this context precisely because, as Paul so rightly indicates, "tax base" has this other meaning of "taxable value of assets."
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Note added at 5 hrs (2007-02-22 20:51:50 GMT)
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This is the only definition of "tax base" in Black's Law Dictionary, 8th ed., 2004:
Tax base- The total property, income, or wealth subject to taxation in a given jurisdiction; the aggregate value of property being taxed by a particular tax."
As you an see, this is not what is meant by "base imponible" in the text to be translated, which is "taxable income". As an example, in the Spanish personal income scheme (Impuesto sobre la renta de las personas físicas), the "base imponible" is calculated by subtracting personal and family deductions from the tax payer's gross income.
Base imponible- |
| Selected response from:
  Rebecca Jowers
Spain
Local time: 09:30
| Grading comment Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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2 mins confidence:   peer agreement (net): +6 taxable base
Explanation:
Suerte
| David Cahill
Local time: 09:30
Native speaker of: English
PRO pts in category: 4
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The translation workplace 
