Working languages: Spanish to English
English (monolingual)
English to Spanish |
|  Katherine Matles
Financial and Legal Translator
Benetusser (Valencia), Valenciana, Spain Local time: 12:28 CET (GMT+1)
Native in: English  | | |
Freelancer,  Verified site user | | Translation, Interpreting, Voiceover (dubbing) | | Specializes in: | | Accounting | Finance (general) | | Business/Commerce (general) | Economics | | Law: Taxation & Customs |
| Also works in: | | Law (general) | Law: Contract(s) | | Investment / Securities | Real Estate | | Telecom(munications) | SAP | | IT (Information Technology) | Computers: Systems, Networks | | Computers: Software | Certificates, Diplomas, Licenses, CVs |
More Less | Spanish to English - Standard rate: 0.08 EUR per word / 30 EUR per hour
English - Standard rate: 0.08 EUR per word / 30 EUR per hour
English to Spanish - Standard rate: 0.08 EUR per word / 30 EUR per hour
| | Questions answered: 863, Questions asked: 7 Easy / 462 PRO, PRO-level points: 1502 | Sample translations submitted: 1| Spanish to English: Obligaciones fiscales | Source text - Spanish
b) Obligaciones de carácter periódico
Impuesto sobre el Valor Añadido (IVA)
El EFC deberá presentar periódicamente las declaraciones–liquidaciones correspondientes al Impuesto sobre el Valor Añadido (IVA). Tales declaraciones-liquidaciones se efectuarán con carácter trimestral o mensual, en función de su volumen de negocio. En el supuesto de que el volumen de facturación del EFC exceda, en un ejercicio, de 1.000 millones de pesetas, tendrá la consideración de gran empresa, debiendo efectuar las declaraciones referidas con periodicidad mensual. En otro caso, tal obligación tiene carácter trimestral. En cualquier caso, las fechas de presentación son: (i) entre los días 1-20 de los meses de abril, julio, octubre y enero, en el supuesto de declaraciones trimestrales; o, (ii) hasta el día 20 del mes siguiente, en las mensuales (por regla general, el plazo para presentar la declaración de IVA correspondiente al último periodo del año, se prolonga hasta el día 30 de enero). Junto con la declaración del último periodo, se presentará el modelo 300 de Resumen Anual.
Declaración ingreso de las retenciones del IRPF e ingresos a cuenta
Se realizan en los mismos períodos que las declaraciones del IVA, mediante los modelos 190 y 191. De igual modo, en la declaración del mes de enero (correspondiente al último periodo del ejercicio anterior) se realizará el resumen anual de retenciones.
Impuesto sobre Sociedades
La declaración de este impuesto se realizará anualmente, entre los días 1 y 30 de julio, con respecto al ejercicio anterior.
Pagos a cuenta del Impuesto sobre Sociedades
Sin perjuicio de la declaración-liquidación del Impuesto sobre Sociedades (IS) referida en el apartado anterior, durante el ejercicio en curso se realizarán pagos fraccionados anticipados, a cuenta del impuesto de dicho ejercicio. A efectos del calculo del importe a satisfacer a cuenta del IS, la nueva Ley del impuesto prevé un doble sistema, por el que podrá optar libremente el sujeto pasivo . En ambos casos, los pagos fraccionados se realizan en los primeros 20 días naturales de los meses de abril, octubre y diciembre.
Impuesto de Actividades Económicas
Una vez que la Sociedad se ha dado de alta en este impuesto, se liquidará anualmente. En Madrid este impuesto se paga durante el mes de noviembre, previa notificación de la liquidación por parte del Ayuntamiento.
Declaración de operaciones con terceros
Se trata de una declaración – resumen en la que se reflejan el volumen total de operaciones tanto activas como pasivas, identificándose de forma individual a aquellos clientes y proveedores que hayan realizado operaciones con el EFC superiores a 500.000 pesetas.
Este resumen anual se presentará hasta el 31 de marzo de cada año, en relación con el ejercicio inmediato anterior.
| Translation - English
Value added tax (VAT)
EFCs must periodically file VAT returns. VAT returns are filed quarterly or monthly depending on the EFC’s business volume. If the EFC’s business volume exceeds Ptas. 1,000 million in one year, it will be deemed to be a large enterprise and must file monthly returns. Otherwise, it must file quarterly returns. In any event, the filing dates are: (i) the first 20 days of April, July, October and January in the case of quarterly returns; or (ii) up to the 20th day of the following month in the case of monthly returns (as a general rule, the deadline for filing the VAT return for the last VAT period in the year is extended through January 30 of the following year). The return for the last VAT period of the year must be accompanied by an Annual Summary Return on Form 300.
Return reporting personal income tax withholdings and prepayments
The deadlines for filing these returns are the same as those for VAT returns, and Forms 190 and 191 are used. Similarly, the return for January (relating to the last period of the preceding year) will contain an annual summary of tax withholdings made.
Corporate income tax
Corporate income tax returns are filed annually between July 1 and July 30, for the preceding year.
Corporate income tax prepayments
Apart from the corporate income tax returns referred to in the preceding point, during the current year, installments must be paid in advance on account of the corporate income tax for that year. The latest Corporate Income Tax Law allows taxpayers to opt, at their discretion, for one of two methods for calculating the amount payable on account of corporate income tax . In both cases, tax installments must be paid within the first 20 calendar days of April, October and December.
Tax on business activity
Once an EFC has registered for the tax on business activity, the tax will be paid on an annual basis. In Madrid, it is paid in November, after notification of the tax assessment by the Municipal Council.
Return reporting transactions with third parties
This is a summary return reporting the total volume of loan and deposit transactions and containing a breakdown of customers and suppliers who have performed transactions with the EFC exceeding Ptas. 500,000.
The annual summary must be filed by March 31 of each year for the preceding fiscal year.
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More Less | | BALANCE SHEET, kmart, kmbusiness, kmlaw, kmmedical, kmother, kmtechnical | | BA-University of Michigan | | Years of translation experience: 14. Registered at ProZ.com: Aug 2001. | | N/A | Spanish to English (Institute of Spanish Studies (Valencia, Spain))
English to Spanish (University of Michigan)
| | ATA | | Adobe Acrobat, Dreamweaver, FrameMaker, Frontpage, Microsoft Excel, Microsoft Word, Powerpoint, QuarkXPress, SDL TRADOS |  CV/Resume (DOC) | | Katherine Matles endorses ProZ.com's Professional Guidelines. | | About me
My specialty fields are as follows:
Finance (annual reports, audit reports, financial statements, due dilligence, limited reviews, audit summary memorandums, etc.)
Tax and Legal (tax forms and reports, legal reports, contracts, purchase agreements, minutes, etc.)
Business (Business proposals and reports, stock market, etc.)
Computer (software, instruction manuals, web pages, and SAP)
International Trade
- 14 years of experience translating documents from Spanish to English.
- In-house translator at Deloitte & Touche, S.A. from 2000 to 2005, where I was required to translate documents of a financial or legal nature on a daily basis.
- Extensive experience as a freelance translator for businesses and agencies including the following;
* Accounting and Consulting Firms: (due diligence, financial reports, individual and consolidated financial statements, project reports, etc.)
* Architecture Studio(relating to Bridges, Museums, and Science Centre),
* Software company (instruction manuals, software, and web pages),
* University (collaboration in the translation of published material, including a book on double taxation, as well as documents to be used in Economics courses, etc.)
* Institute of Spanish Studies (student resumes, course schedules, didactic material, etc.).
* Translated two art manuals for a local publishing company.
I am able to translate up to 3500 words per day.
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Keywords: financial statements, consolidated, audit, annual report, SAP, due diligence, contract, bylaws, minutes, power of attorney, certificate, presentation, proposals, , legal, software, technical, accounting, advertising, architecture, marketing, gastronomy, web, web page
Profile last updated
Jan 28 |
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