under-assessed

18:31 Nov 4, 2017
This question was closed without grading. Reason: Other

English to Spanish translations [PRO]
Law/Patents - Law: Taxation & Customs / Reclamación del IVA
English term or phrase: under-assessed
Buenas tardes.

En una hoja informativa del HMRC del Reino Unido:

Article 6 rights apply to penalties that are based on a maximum penalty percentage rate of 70% or more of any tax or duty unpaid, understated, over-claimed, under-assessed, or that should have been shown on your tax return.

En otra hoja de este tipo he encontrado lo siguiente:

What is an under-assessment
If you do not send us a completed tax return, we may send you an assessment showing the tax we believe is due. If the amount of tax we have assessed is less than the amount that should have been shown on your return, our assessment is an ‘under-assessment’ because it is too low.

¿Alguna sugerencia sobre el término en español?

¡Muchas gracias!
Rocio Rueda
Spain
Local time: 13:04


Summary of answers provided
4subestimados
Joshua Parker
1infravalorado / infravalorada
andres-larsen


  

Answers


48 mins   confidence: Answerer confidence 1/5Answerer confidence 1/5
infravalorado / infravalorada


Explanation:
infravalorado / infravalorada

fuentes:

An empirical analysis of wealth taxation: Equity vs. tax compliance ...
https://dialnet.unirioja.es/servlet/articulo?codigo=2271860
... fiscal y la infravaloración del principal activo sujeto a imposición, la vivienda. ... 19% when tax incompliance and under-assessment is corrected for housing, ...

Canarias-Uruguay-Canarias: el papel de los emigrantes canarios en el ...
https://books.google.com/books?isbn=8496740765
Fernando Carnero Lorenzo, ‎Juan Sebastián Nuez Yánez - 2006 - ‎Business enterprises
En los libros diarios de liquidación de ambas figuras impositivas, depositados en ... se recoge la base imponible que afecta a cada una de estas variables, ... en primer lugar, por la infravaloración que suele acusar la documentación tributaria.

2000 soluciones fiscales - Página 429 -
https://books.google.com/books?isbn=8482356836
Javier Argente Álvarez, ‎Ángel Márquez Rabanal - 2008 - ‎Law
BASE IMPONIBLE: BENEFICIOS Y PÉRDIDAS PROCEDENTES DEL ... criterio del valor razonable, el inmueble está infravalorado en 162.000 €, registrando el ...

Qué hacemos con los impuestos -
https://books.google.com/books?isbn=8446039605
Varios Autores - 2014 - ‎Political Science
Durány Esteller (2007) han estimado el fraude yla infravaloración de la base imponible en el Impuesto sobre el Patrimonio, teniendoen cuenta la exención dela ...

tasación fiscal como medida antielusión o antievasión - Portal de ...
www.revistas.uchile.cl/index.php/RET/article/viewPDFInterst...
SEV Hernández - ‎2010 - ‎
Infravaloración de la base imponible;. ➢ Retiros excesivos;. ➢ Gastos innecesarios, etc. Sólo nos referiremos, sucintamente, al fraude de ley y al abuso de ...

andres-larsen
Venezuela
Local time: 08:04
Native speaker of: Native in EnglishEnglish
Notes to answerer
Asker: Gracias

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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
subestimados


Explanation:
The tax owed has been underestimated, as per their own explanation.

Joshua Parker
Mexico
Local time: 04:04
Works in field
Native speaker of: Native in EnglishEnglish
Notes to answerer
Asker: Gracias

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