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devolución de aportaciones

English translation: capital repayments //capital refunds to shareholders

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase: devolución de aportaciones
English translation:capital repayments //capital refunds to shareholders
Entered by: Margarita Palatnik
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10:52 May 17, 2005
Spanish to English translations [PRO]
Law/Patents - Law: Taxation & Customs / IRPF
Spanish term or phrase: devolución de aportaciones
Tendrán la consideración de rendimientos del capital mobiliario los rendimientos obtenidos por:

La participación en fondos propios de entidades: Utilidades de cualquier tipo, dinerarias o en especie, derivadas de la condición de socio, accionista, asociado o partícipe de entidades (dividendos, primas de asistencia a juntas, participaciones en beneficios, Reducciones de capital con devolución de aportaciones (1) y Distribución de Prima de emisión) Los excesos de estos dos últimos supuestos, son rendimiento integrable al 100%, sin deducción por doble imposición y sin retención cuando el importe recibido supere el valor de adquisición.

What would this be please?
cheers
xx
Anna Moorby DipTrans
Local time: 17:54
capital repayments //capital refunds to shareholders
Explanation:

TROUBLE D COMPAN Y REPORTER EUROPE Wednesday, October 31, 2001 ...
... refund to the shareholders. When the proposed capital decrease is approved,
approximately 28 million euros should allow for a refund to the shareholders ...
bankrupt.com/TCREUR_Public/011031.mbx -

[RTF] Portfolio 952: Business Operations in Austria DETAILED ANALYSIS I ...
... Shareholder Contributions, Use of Income, Capital Decrease and Repayments of
Capital ... J. Value Added Tax Refund Procedure for Foreign Entrepreneurs ...
www.bnatax.com/tm/docs/952_TOC.doc
Selected response from:

Margarita Palatnik
Local time: 12:54
Grading comment
Thanks guys
xx
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1capital repayments //capital refunds to shareholdersMargarita Palatnik
4 +1return of contributions
Michael Powers (PhD)
5return of capital
bigedsenior
4contribution rebatesBerru


  

Answers


1 min   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
devolución de aportaciones
return of contributions


Explanation:
contexto

Mike :)

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Note added at 5 mins (2005-05-17 10:58:48 GMT)
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Taxation of Non-Qualified Annuities... $120000. Withdrawal: $80000. Earnings Subject to Income Tax: $50000*. Return of Contributions: $30000. *Potentially subject to penalty tax (see below) ...
www.immediateannuities.com/library_articles/ taxation_of_nonqual_annuities.htm - 41k - Cached - Similar pages


Interest on Return of Contributions - Age Limit (69 ...... on a return of contributions, starting with the quarter ending June 30, ... can be provided on a tax-sheltered basis under a registered pension plan. ...
www.tbs-sct.gc.ca/hr-rh/in-ai/ correspondence_files/2002/inirc-avirc_e.asp - 11k - Cached - Similar pages


[PDF] Request for Return of Contributions and /or Distribution of ...File Format: PDF/Adobe Acrobat - View as HTML
... the lump sum Payment section for tax withholding instructions.) ... A return of contributions from the Plan that is eligible for “rollover” (pre-tax ...
www.flcities.com/financial/retirement/ files/EF7D9CE5C67E484ABD034FDEC64DC1A2.pdf - May 15, 2005 - Similar pages


FAQs: Taxation of Roth Rollover; Roth holding period rules; and ...... and the gift tax consequences of paying for a grandchild\'s college education. ... the first $20000 will be considered a return of contributions, ...
www.taxprophet.com/faq/980208.html - 9k - Cached - Similar pages


Income Tax Information Concerning Retiring Allowances, Returns of ...... If you do not want to pay tax on your return of contributions immediately, but would rather defer the taxation of the payment, you can arrange with your ...
www.tpsgc.gc.ca/compensation/ cd/cd-1999-017-notice-e.html - 105k - Cached - Similar pages


CBS News | Answering Your Tax Questions | February 18, 2005 14:00:07... (CBS) To conclude our Tax Tips series, The Saturday Early Show headed out ... any portion of pension income that is a return of contributions that had ...
www.cbsnews.com/stories/2005/02/18/ earlyshow/contributors/raymartin/main675005.shtml - 48k - Cached - Similar pages


Retirement Compensation Arrangements Guide 2004 - Chapter 1 ...... files a T3 RCA tax return for an RCA trust; or makes distributions out of an ... Completing the T737-RCA Summary, Information Return of Contributions ...
www.cra-arc.gc.ca/E/pub/tg/t4041/t4041-02-e.html - 39k - Cached - Similar pages


The Bar Council... own accounts when payable (or when actually paid if the barrister calculates his or her tax on the cash basis). · Any return of contributions. ...
www.barcouncil.org.uk/document. asp?documentid=1016&languageid=1 - 20k - May 15, 2005 - Cached - Similar pages


The Lane Report March 2001... regard through changes in the federal tax law which provide certain tax ... as a nontaxable return of contributions is $1500 [$2000 x ($15000/$20000)]. ...
www.marcjlane.com/LaneReport/0103LR.html - 25k - Cached - Similar pages


2004 HTML Instructions for Form 8606,... Distributions that are treated as a return of contributions under Return of ... The additional tax is figured on Form 5329, Part I. See the instructions ...
www.unclefed.com/Tax-Help/instrs/i8606/ch02.html - 24k - Cached - Similar pages





Michael Powers (PhD)
United States
Local time: 11:54
Native speaker of: Native in EnglishEnglish
PRO pts in category: 155

Peer comments on this answer (and responses from the answerer)
agree  Tatty: Reductions in (share) captial so shareholders in that company have money returned or reimbursed to them.
3 hrs
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
devolución de aportaciones
contribution rebates


Explanation:
i think its more specific

rebate: A deduction from an amount to be paid or a return of part of an amount given in payment.

Berru
Argentina
Local time: 12:54
Native speaker of: Native in SpanishSpanish
Login to enter a peer comment (or grade)

5 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
devolución de aportaciones
capital repayments //capital refunds to shareholders


Explanation:

TROUBLE D COMPAN Y REPORTER EUROPE Wednesday, October 31, 2001 ...
... refund to the shareholders. When the proposed capital decrease is approved,
approximately 28 million euros should allow for a refund to the shareholders ...
bankrupt.com/TCREUR_Public/011031.mbx -

[RTF] Portfolio 952: Business Operations in Austria DETAILED ANALYSIS I ...
... Shareholder Contributions, Use of Income, Capital Decrease and Repayments of
Capital ... J. Value Added Tax Refund Procedure for Foreign Entrepreneurs ...
www.bnatax.com/tm/docs/952_TOC.doc

Margarita Palatnik
Local time: 12:54
Native speaker of: Native in SpanishSpanish
PRO pts in category: 87
Grading comment
Thanks guys
xx

Peer comments on this answer (and responses from the answerer)
agree  Tatty: like it!
1 hr
  -> Thanks Tatty!
Login to enter a peer comment (or grade)

6 hrs   confidence: Answerer confidence 5/5
devolución de aportaciones
return of capital


Explanation:
Not to be confused with return ON capital.

Nontaxable Return of Capital Distributions... That's why these payments are called return of capital distributions. ... Return of capital distributions don't come from exempt interest or from any ...
www.fairmark.com/mutual/nontax.htm



bigedsenior
Local time: 08:54
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 109
Login to enter a peer comment (or grade)




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