límite deducibilidad de la amortización

English translation: limit on deduction for write-downs

07:37 Sep 27, 2018
Spanish to English translations [PRO]
Bus/Financial - Accounting / cuentas anuales
Spanish term or phrase: límite deducibilidad de la amortización
Este término aparece en una tabla correspondiente al apartado "Conciliación entre el resultado contable y la base imponible fiscal" junto a otros conceptos:

El Impuesto sobre Sociedades del ejercicio se calcula en base al resultado contable, obtenido por la aplicación de principios de contabilidad generalmente aceptados, que no necesariamente ha de coincidir con el resultado fiscal, entendido éste como la base imponible del citado impuesto.
La conciliación del resultado contable de los ejercicios 2017 y 2016 con la base imponible prevista del Impuesto sobre Sociedades, es como sigue:
Diferencias temporarias:
Con origen en el ejercicio-
Deterioro de instrumentos financieros disponibles para la venta
Ajuste ingresos Orden ETU 130/2017
Ajuste Tributos Orden ETU 130/2017
Con origen en ejercicios anteriores-
***Límite deducibilidad de la amortización ***

Me imagino que será "límite de deducibilidad de la amortización" ¿Cómo se podría traducir?

¡Gracias!
soniagp
Spain
English translation:limit on deduction for write-downs
Explanation:
Amortization would usually be depreciation, but it seems that we are talking about write-downs here as in
Deterioro de instrumentos financieros disponibles para la venta




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Note added at 3 hrs (2018-09-27 11:08:51 GMT)
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deduction of write-downs is prob better....
Selected response from:

enrfer
Norway
Local time: 06:50
Grading comment
Thanks a lot!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2limit on deduction for write-downs
enrfer


  

Answers


3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
limit on deduction for write-downs


Explanation:
Amortization would usually be depreciation, but it seems that we are talking about write-downs here as in
Deterioro de instrumentos financieros disponibles para la venta




--------------------------------------------------
Note added at 3 hrs (2018-09-27 11:08:51 GMT)
--------------------------------------------------

deduction of write-downs is prob better....

enrfer
Norway
Local time: 06:50
Specializes in field
Native speaker of: Native in NorwegianNorwegian, Native in SpanishSpanish
PRO pts in category: 8
Grading comment
Thanks a lot!

Peer comments on this answer (and responses from the answerer)
agree  Luis M. Sosa
1 hr

agree  philgoddard: Amortization deductibility limit would be fine too.
2 hrs
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