naturaleza tributaria

English translation: exempt/non-exempt, taxable/non-taxable

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:naturaleza tributaria
English translation:exempt/non-exempt, taxable/non-taxable
Entered by: Paul Stevens

22:38 Feb 21, 2006
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Spanish term or phrase: naturaleza tributaria
I'm not totally sure what these words mean in the 2 following samples form the text that I am translating:

A)
"De conformidad con la oferta adjudicataria de la licitación de la concesión de la Terminal de Contenedores, el operador deberá abonar a la Autoridad Portuaria, por trimestres vencidos, el importe ofertado en concepto de mejora de la tasa.

La mejora carece de naturaleza tributaria. Ello no obstante, será objeto de actualización anual, en la misma proporción que la variación interanual experimentada por el IPC en el mes de octubre"

and B)
"Las tasas portuarias tienen naturaleza tributaria y en consecuencia les es de aplicación la legislación tributaria, de conformidad con lo establecido en el título I de la Ley 48/2003, de 26 de noviembre, de Régimen económico y de prestación de servicios de los puertos de interés general"

Does it mean that these are/are not a type of tax or that they are/are not taxable? Any assistance greatly appreciated.
Paul Stevens
Local time: 18:46
exempt/non-exempt, taxable/non-taxable
Explanation:
This is it, Paul.
Good luck.

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Note added at 17 mins (2006-02-21 22:56:07 GMT)
--------------------------------------------------

... in nature
Selected response from:

María Eugenia Wachtendorff
Chile
Local time: 13:46
Grading comment
Many thanks, Maria. I suspected that this was the case, but couldn't find confirmation of this anywhere.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +5exempt/non-exempt, taxable/non-taxable
María Eugenia Wachtendorff
5 -1tax nature
bernar3


  

Answers


8 mins   confidence: Answerer confidence 5/5 peer agreement (net): -1
tax nature


Explanation:
In the first case la mejora de tasa has no tax nature. In the second one la tasa portuaria has tax nature and therefore is under tax law.

Hope it will help

bernar3
Local time: 19:46
Specializes in field
Native speaker of: Native in SpanishSpanish

Peer comments on this answer (and responses from the answerer)
disagree  Lia Fail (X): a literal trabnslation is meaningless in EN
31 mins
Login to enter a peer comment (or grade)

16 mins   confidence: Answerer confidence 5/5 peer agreement (net): +5
exempt/non-exempt, taxable/non-taxable


Explanation:
This is it, Paul.
Good luck.

--------------------------------------------------
Note added at 17 mins (2006-02-21 22:56:07 GMT)
--------------------------------------------------

... in nature

María Eugenia Wachtendorff
Chile
Local time: 13:46
Native speaker of: Native in SpanishSpanish
PRO pts in category: 61
Grading comment
Many thanks, Maria. I suspected that this was the case, but couldn't find confirmation of this anywhere.

Peer comments on this answer (and responses from the answerer)
agree  Lia Fail (X)
22 mins
  -> Thank you, Lia

agree  Anne Grimes
49 mins
  -> Gracias, Anne

agree  Patrice
52 mins
  -> Gracias, Patricia

agree  Susana Galilea: :)
1 hr
  -> Gracias, Susy ;))

agree  Patricia Fierro, M. Sc.
1 hr
  -> Gracias, Patricia
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