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interés anual al rebatir

English translation: annual interest rebate

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:interés anual al rebatir
English translation: annual interest rebate
Entered by: Alicia Jordá

14:53 Nov 26, 2003
Spanish to English translations [PRO]
Bus/Financial / Income Tax Regulations
Spanish term or phrase: interés anual al rebatir
Artículo 30.- Tasas aplicables a personas jurídicas no domiciliadas

Para efecto de la aplicación de la tasa a que se refiere el inciso a) del artículo 56º de la Ley, se tendrá en cuenta lo siguiente:
a) Los créditos externos, en efectivo o bajo otra modalidad, deben estar destinados a cualquier finalidad relacionada con el giro del negocio o actividad gravada, así como a la refinanciación de los mismos;
b) Se considerará interés a los gastos y comisiones, primas y toda otra suma adicional al interés pactado, de cualquier tipo, que se pague a beneficiarios del extranjero;
c) Tratándose de créditos obtenidos en la plaza americana de los Estados Unidos de América, se considera tasa preferencial predominante a la tasa PRIME más tres puntos.
d) Tratándose de créditos obtenidos en la plaza del continente europeo, se considera tasa preferencial predominante a la tasa LIBOR más cuatro puntos.
e) Tratándose de créditos obtenidos en otras plazas, la SUNAT determinará la tasa preferencial predominante de acuerdo a la documentación que presente el prestatario y sobre la base de la información técnica que al efecto proporcionará el Banco Central de Reserva del Perú;
y,
f) La comparación de la tasa del crédito externo con la tasa preferencial predominante en la plaza, más tres puntos, se efectuará únicamente en la oportunidad que la tasa de interés del crédito sea concertada, modificada o prorrogada.
La tasa contemplada en el inciso e) del artículo 56º de la Ley será de aplicación al monto del **interés anual al rebatir** que exceda a la tasa preferencial predominante en la plaza de donde provenga el crédito, más tres puntos.
Olaf Reibedanz
Colombia
Local time: 00:21
annual interest rebate
Explanation:

could be?

Eurodicautom
Subject Commerce - Movement of Goods (CO)
Economics (EC)




(1)
PHRASE indirect tax rebate system



(1)
PHRASE sistema de reducción de impuestos indirectos



Rebate: Compensation received from a wholesale lender which can be used to cover closing costs or as a refund to the borrower. Loans with rebates often carry higher interest rates than loans with points.



Selected response from:

Alicia Jordá
Local time: 07:21
Grading comment
Many thanks!
4 KudoZ points were awarded for this answer



Summary of answers provided
5annual deductible interest
Jane Lamb-Ruiz (X)
5annual rate on balance due
Ana Barra
4try turning it around
Parrot
2annual interest rebate
Alicia Jordá


  

Answers


22 mins   confidence: Answerer confidence 5/5
annual deductible interest


Explanation:
:)

Jane Lamb-Ruiz (X)
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in pair: 7709
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43 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
interés anual al rebatir
try turning it around


Explanation:
The rate stipulated in par. e).... shall apply to the amount of the annual interest in excess of the predominant preferencial rate of the credit source upon deduction... (rough sense).

Otherwise, it's going to be hard.

Parrot
Spain
Local time: 07:21
Native speaker of: English
PRO pts in pair: 7645
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5 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
annual interest rebate


Explanation:

could be?

Eurodicautom
Subject Commerce - Movement of Goods (CO)
Economics (EC)




(1)
PHRASE indirect tax rebate system



(1)
PHRASE sistema de reducción de impuestos indirectos



Rebate: Compensation received from a wholesale lender which can be used to cover closing costs or as a refund to the borrower. Loans with rebates often carry higher interest rates than loans with points.






    Reference: http://www.apbmortgage.com/glossary/index.asp#r
Alicia Jordá
Local time: 07:21
Native speaker of: Spanish
PRO pts in pair: 940
Grading comment
Many thanks!
Login to enter a peer comment (or grade)

1013 days   confidence: Answerer confidence 5/5
annual rate on balance due


Explanation:
INTERÉS AL REBATIR.- Tasa de interés que se aplica sobre el saldo adeudado.

annual interest rate on balance due – tasa de interés anual al rebatir

interest on balance due – interés al rebatir

sorry, pero aunque a destiempo no puedo dejar de intervenir y que esto puede inducir a error a otros que como yo buscaba el término y di primero con esta página



    Reference: http://transparencia-economica.mef.gob.pe/glosario/endeudami...
    Reference: http://www.irs.gov/irm/part21/ch06s04.html
Ana Barra
Local time: 00:21
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 39
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