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capital allowances in excess of depreciation

Spanish translation: desgravación sobre bienes de capital por exceso de depreciación

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:capital allowances in excess of depreciation
Spanish translation:desgravación sobre bienes de capital por exceso de depreciación
Entered by: Valeria Carcagno

16:45 Jan 21, 2007
English to Spanish translations [PRO]
Bus/Financial - Accounting
English term or phrase: capital allowances in excess of depreciation
En unos estados financieros:

Dentro del apartado titulado "Factors affecting current tax charge" aparece lo siguiente:
- Profit on ordinary activities multiplied by the standard rate of corporation tax.
- Disallowed expenses and non-taxable income
- Group relief received from associated companies for which no payments is made
- **Capital allowances in excess of depreciation**
- Other timing differences

Any ideas??
Thanks in advance!
*:-) Marta
Marta Mozo
Spain
Local time: 04:12
desgravación impositiva sobre bienes de capital por exceso de depreciación
Explanation:
capital allowance = the tax advantage that a company is granted for money that it spends on fixed assets.

http://media.wiley.com/product_data/excerpt/64/04712657/0471... allowances desgravación impositiva sobre bienes del capital, amortizaciones sobre bienes de capital. permitidas impositivamente
Selected response from:

Valeria Carcagno
Argentina
Local time: 00:12
Grading comment
Gracias, Valeria! Y gracias a los demás, pero no hay posibilidad de dar puntos a más de uno... *:-)
Saludos,
Marta
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1amortizaciones por exceso de depreciación
Cristina Heraud-van Tol
5desgravación impositiva de activo fijo superior a su depreciación
Virginia Namino
4 +1deducciones de capital/del valor capital/// por sobre las amortizaciones
MikeGarcia
4desgravación impositiva sobre bienes de capital por exceso de depreciación
Valeria Carcagno
3asignaciones por depreciación del capital / asignación de bienes de capital por depreciación
Margarita Ezquerra (Smart Translators, S.L.)


  

Answers


21 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
amortizaciones por exceso de depreciación


Explanation:
Glosario Financiero :
capital allowance: amortización

www.soler.com.ar/especiales/fglos_c.htm
---------------------

Ecobook librería de economia | Libro: Taxation. Theory and ... - [ Translate this page ]Capital allowance. Relief for trading losses. Income from employment. Nat¡onal insurance contributions. Provision for retirement. Investment income. ...

www.ecobook.com/fichalibro.php?ID=41798
---------------

SE DECLARA NULA LA APELADA EN EL EXTREMO QUE SE PRONUNCIA RESPECTO DEL REPARO POR EXCESO DE DEPRECIACIÓN Y COSTO COMPUTABLE SOBRE ACTIVOS FIJOS REVALUADOS ...

www.tribunal.mef.gob.pe/Tribunal_Fiscal/pagina/salas/s5_a20...

Cristina Heraud-van Tol
Peru
Local time: 22:12
Native speaker of: Native in SpanishSpanish
PRO pts in category: 60

Peer comments on this answer (and responses from the answerer)
agree  arusso: en realidad, lo que quiere decir es que no son deducibles las reservas de capital que exceden a la depreciación
2 hrs
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21 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
asignaciones por depreciación del capital / asignación de bienes de capital por depreciación


Explanation:
Suerte

Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 04:12
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 511
Login to enter a peer comment (or grade)

40 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
desgravación impositiva sobre bienes de capital por exceso de depreciación


Explanation:
capital allowance = the tax advantage that a company is granted for money that it spends on fixed assets.

http://media.wiley.com/product_data/excerpt/64/04712657/0471... allowances desgravación impositiva sobre bienes del capital, amortizaciones sobre bienes de capital. permitidas impositivamente


Valeria Carcagno
Argentina
Local time: 00:12
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 20
Grading comment
Gracias, Valeria! Y gracias a los demás, pero no hay posibilidad de dar puntos a más de uno... *:-)
Saludos,
Marta
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
deducciones de capital/del valor capital/// por sobre las amortizaciones


Explanation:
"Allowances" aquí se refiere a deducciones, y "depreciation" a amortización/es.-

Se trata de deducciones sobre el valor que se utiliza para calcular el/los impuestos.-

Conforme con el Alcaraz Varó Hughes Financiero, págs. 40 y 243.-

MikeGarcia
Spain
Local time: 04:12
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 164

Peer comments on this answer (and responses from the answerer)
agree  hecdan
4 hrs
  -> Gracias, hecdan.-
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22 hrs   confidence: Answerer confidence 5/5
desgravación impositiva de activo fijo superior a su depreciación


Explanation:
Capital allowances son desgravaciones impositivas que se admiten sobre la adquisición de ciertos bienes del activo fijo. En algunos casos, el monto de la desgravación supera a la depreciación de dichos bienes.

Virginia Namino
Local time: 00:12
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 8
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