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inversión del subjeto pasivo

English translation: ver explicación

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18:59 Mar 24, 2002
Spanish to English translations [PRO]
Bus/Financial
Spanish term or phrase: inversión del subjeto pasivo
I don't understand this concept. Could somebody explain it to me in English.
Thanks a million :-)

La Sociedad no procede a la inversión del sujeto pasivo en las operaciones de servicios prestados por entidades no residentes que implica la existencia de un registro contable inadecuado de estas operaciones y, el incumplimiento de la obligación de emitir autofacturas
Katherine Matles
Spain
Local time: 03:55
English translation:ver explicación
Explanation:
Hola,

"Inversión del sujeto pasivo" es el proceso por el cual un empresario se convierte a efectos legales en el sujeto pasivo que entrega el bien o presta un servicio. Cuando el auténtico no está establecido en el Territorio español del IVA, el sujeto pasivo será el empresario o profesional destinatario de dichas operacione, quien está obligado a emitir un documento substitutivo de la factura (autofactura).

Espero que te ayude

Saludos:))

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Note added at 2002-03-24 19:43:48 (GMT) Post-grading
--------------------------------------------------

Me acabo de dar cuenta que prefieres la explicación en ingles... perdona...

\"Reversal? of the taxpayer\" is the process by which an entrepreneur turns legally into a taxpayer that gives the good or the service. When the real one is not established in the vat spanish territory, the taxpayer will be the entrepreneur or professional that receives those operations, and is obligated to issue a document to substitute the invoice (autoinvoice?)

Forgive my poor english, pleeease
Selected response from:

Juan Pablo Solvez Beneyto
Spain
Local time: 03:55
Grading comment
Muchisimas gracias! Ahora a menos entiendo lo que intento traducir :-)
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1Taxpayer
Richard Cadena
4 +1ver explicación
Juan Pablo Solvez Beneyto


Discussion entries: 2





  

Answers


8 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
Taxpayer


Explanation:
Sujeto pasivo is the taxpayer, while sujeto activo is the tax collector.
Reference: Spanish - English Dictionary of Law and business - Thomas L. West III

Richard Cadena
Mexico
Local time: 20:55
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 1592

Peer comments on this answer (and responses from the answerer)
agree  Dr. Chrys Chrystello
47 mins
Login to enter a peer comment (or grade)

39 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
ver explicación


Explanation:
Hola,

"Inversión del sujeto pasivo" es el proceso por el cual un empresario se convierte a efectos legales en el sujeto pasivo que entrega el bien o presta un servicio. Cuando el auténtico no está establecido en el Territorio español del IVA, el sujeto pasivo será el empresario o profesional destinatario de dichas operacione, quien está obligado a emitir un documento substitutivo de la factura (autofactura).

Espero que te ayude

Saludos:))

--------------------------------------------------
Note added at 2002-03-24 19:43:48 (GMT) Post-grading
--------------------------------------------------

Me acabo de dar cuenta que prefieres la explicación en ingles... perdona...

\"Reversal? of the taxpayer\" is the process by which an entrepreneur turns legally into a taxpayer that gives the good or the service. When the real one is not established in the vat spanish territory, the taxpayer will be the entrepreneur or professional that receives those operations, and is obligated to issue a document to substitute the invoice (autoinvoice?)

Forgive my poor english, pleeease

Juan Pablo Solvez Beneyto
Spain
Local time: 03:55
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 20
Grading comment
Muchisimas gracias! Ahora a menos entiendo lo que intento traducir :-)

Peer comments on this answer (and responses from the answerer)
agree  Monica Colangelo: Just bright
6 hrs
  -> Gracias, Trixie:)) me has bright el día;)
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