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Hacienda Pública

English translation: Treasury

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08:15 Jul 16, 2007
Spanish to English translations [PRO]
Bus/Financial - Accounting / Plan General de Contabilidad
Spanish term or phrase: Hacienda Pública
I'm trying to find a "catch-all" name that covers all the following uses:

475. Hacienda Pública, acreedor por conceptos fiscales.
4750. Hacienda Pública, acreedor por IVA.
4751. Hacienda Pública, acreedor por retenciones practicadas.
4752. Hacienda Pública, acreedor por impuesto sobre sociedades.

Inland Revenue (UK) and IRS (US) don't work as these bodies don't collect VAT, so I need something more generic.
Any ideas?
Helen Johnston
Spain
Local time: 06:08
English translation:Treasury
Explanation:
*

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Note added at 4 mins (2007-07-16 08:19:33 GMT)
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http://www.google.com/search?hl=en&q="hacienda pública" trea...

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Note added at 5 mins (2007-07-16 08:20:31 GMT)
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Quick definitions (treasury)


noun: a depository (a room or building) where wealth and precious objects can be kept safely
noun: the government department responsible for collecting and managing and spending public revenues

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Note added at 6 mins (2007-07-16 08:21:33 GMT)
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http://www.google.com/search?hl=en&q=treasury vat
Selected response from:

Ross Andrew Parker
Local time: 06:08
Grading comment
I used Public Treasury, thanks Ross and Miguel
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +7Treasury
Ross Andrew Parker
5 +1Taxes payable
John Rynne
4tax authority
nedra


  

Answers


2 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
tax authority


Explanation:
This might work for you.

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Note added at 3 mins (2007-07-16 08:18:22 GMT)
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"Overseas tax authority websites

These links will take you to the sites of European Union and some other overseas government taxation or finance departments."
http://www.hmrc.gov.uk/menus/links.htm

nedra
United States
Local time: 21:08
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
Login to enter a peer comment (or grade)

2 mins   confidence: Answerer confidence 5/5 peer agreement (net): +7
Treasury


Explanation:
*

--------------------------------------------------
Note added at 4 mins (2007-07-16 08:19:33 GMT)
--------------------------------------------------

http://www.google.com/search?hl=en&q="hacienda pública" trea...

--------------------------------------------------
Note added at 5 mins (2007-07-16 08:20:31 GMT)
--------------------------------------------------

Quick definitions (treasury)


noun: a depository (a room or building) where wealth and precious objects can be kept safely
noun: the government department responsible for collecting and managing and spending public revenues

--------------------------------------------------
Note added at 6 mins (2007-07-16 08:21:33 GMT)
--------------------------------------------------

http://www.google.com/search?hl=en&q=treasury vat

Ross Andrew Parker
Local time: 06:08
Works in field
Native speaker of: English
PRO pts in category: 28
Grading comment
I used Public Treasury, thanks Ross and Miguel

Peer comments on this answer (and responses from the answerer)
agree  anamaria bulgariu
22 mins
  -> Thanks

agree  R Lafuente
55 mins
  -> Thanks

agree  MikeGarcia: Or "Public Treasury" or "Department of the Treasury" or "Public Finance", all choices offered by the AVH Financial, page 995.-
59 mins
  -> Thanks, Miguel

agree  alexfromsd
1 hr

agree  Patricia Rosas
6 hrs
  -> Thanks, Patricia.

agree  Lydia De Jorge: de acuerdo con Miguel.
7 hrs

agree  Rocio Barrientos: me sumo a la larga cola de "agrees", de acuerdo con Lydia :)
8 hrs
Login to enter a peer comment (or grade)

3 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
Taxes payable


Explanation:


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Note added at 4 mins (2007-07-16 08:19:37 GMT)
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I insist on the "payable" bit because they are all "acreedor". Elsewhere in the Plan General de Contabilidad you will find a block of "Haciendia Pública, deudor por XXXX" items

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Note added at 42 mins (2007-07-16 08:57:17 GMT)
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Marcelo. What matters is what it means, not what is says. The "HP acreedora por XXX" line of the balance sheet is a liability account representing amounts payable to the tax authorities under a variety of headings. Below I quote the explanations/instructions contained in the PGC in this connection:

"475. Hacienda Pública, acreedor por conceptos fiscales.
Tributos a favor de las Administraciones Públicas, pendientes de pago, tanto si la empresa es contribuyente como si es sustituto del mismo o retenedor.
Figurará en el pasivo del balance.
El contenido y movimiento de las cuentas citadas de cuatro cifras es el siguiente:
4750. Hacienda Pública, acreedor por IVA.
Exceso, en cada periodo impositivo, del IVA repercutido sobre el IVA soportado deducible.
a) Se abonará al terminar cada período de liquidación por el importe del mencionado exceso, con cargo a la cuenta 477.
b) Se cargará por el importe del mencionado exceso, cuando se efectúe su pago, con abono a cuentas del subgrupo 57.
4751. Hacienda Pública, acreedor por retenciones practicadas.
Importe de las retenciones tributarias efectuadas pendientes de pago a la Hacienda Pública.
a) Se abonará al devengo del tributo. cuando la empresa sea sustituto del contribuyente o retenedor, con cargo a cuentas de los grupos 4, 5 ó 6.
b) Se cargará cuando se efectúe su pago. con abono a cuentas del subgrupo 57.
4752. Hacienda Pública, acreedor por impuesto sobre sociedades.
Importe pendiente del impuesto sobre sociedades a pagar
a) Se abonará por la cuota a ingresar, con cargo, generalmente, a la cuenta 630.
b) Se cargará cuando se efectúe su pago, con abono a cuentas del subgrupo 57.
4758. Hacienda Pública, acreedor por subvenciones a reintegrar.
Deudas con la Hacienda Pública por subvenciones a devolver.
a) Se abonará por el importe de la subvención que deba ser reintegrada, con cargo, generalmente, a la cuenta 172.
b) Se cargará al reintegro, con abono a cuentas del subgrupo 57."

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Note added at 3 hrs (2007-07-16 11:55:38 GMT)
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Just realised that people may not have recognised the problem phrases as being line-items in Spain's Plan General de Contabilidad, which can be downloaded off my web site at http://rynne.org/article/87/

John Rynne
Local time: 06:08
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 97

Peer comments on this answer (and responses from the answerer)
neutral  Marcelo Silveyra: Hacienda Pública is an entity, so I don't see how "taxes payable" can effectively susbtitute it, especially not with a CL of 5.
4 mins
  -> See my reply above

agree  Andy Watkinson: Not that it's going to make much difference now, but it IS a line item from a Cº's accounts.
448 days
  -> Thanks Andy.
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