https://www.proz.com/kudoz/spanish-to-english/law-taxation-customs/4161179-imputaci%C3%B3n-fiscal.html

imputación fiscal

English translation: taxation (of income derived from professional services)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:imputación fiscal
English translation:taxation (of income derived from professional services)
Entered by: Margarita Ezquerra (Smart Translators, S.L.)

03:00 Dec 23, 2010
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Spanish term or phrase: imputación fiscal
The Spanish tax authorities are explaining why a taxpayer isn't getting a full VAT refund:

En este caso se encuentran las facturas no. XX y YY de su relación, (recibidas de ABC e XYZ), las cuales presentan diversas irregularidades (pagadas en la misma cuenta corriente a distos emisores, emitidas en los mismos formatos por distintos emisores, no consta el ingreso por parte de su empresa de las retenciones profesionales practicadas, no consta la *imputación fiscal* de dichos rendimientos profesionales, ni consta la correcta declaración de las cuotas)

What exactly does "imputación fiscal" mean here? Allocation for tax purposes? (And if so, to a specific category/financial year/what?), or is it just a flowery way of saying "payment of tax"?

Any confirmation or correction appreciated!
Martin Purdy
Local time: 05:27
taxation (of income derived from professional services)
Explanation:
Saludos,

Fiscalidad internacional de los cánones: Derechos de Autor, ... - Resultado de la Búsqueda de libros de Google
Alejandro García Heredia - 2007 - 373 páginas
OECD Committee on Fiscal Affairs, «The taxation of income derived from
entertainment, artistic and sporting activities», en Issues in International
Taxation ...
books.google.es/books?isbn=8484067289
Selected response from:

Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 19:27
Grading comment
Thanks - this seems to cover what's needed!
3 KudoZ points were awarded for this answer



Summary of answers provided
3assesment/calculation for tax purposes
David Hollywood
3tax due upon
jack_speak
3taxation (of income derived from professional services)
Margarita Ezquerra (Smart Translators, S.L.)


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
assesment/calculation for tax purposes


Explanation:
I would say ...

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Note added at 1 hr (2010-12-23 04:08:15 GMT)
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"assessment"

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Note added at 1 hora (2010-12-23 04:17:52 GMT)
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or quite simly "tax imputation"

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Note added at 1 hora (2010-12-23 04:18:17 GMT)
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simply


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Note added at 1 hora (2010-12-23 04:19:08 GMT)
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The imputation tax system gives us further choice as the credits captured by .... classical tax and imputation credits, so only the Vanilla WACC has no tax ...
www.capitalresearch.com.au/downloads/WACC_descript.pdf - Similares

David Hollywood
Local time: 14:27
Native speaker of: English
PRO pts in category: 150
Notes to answerer
Asker: Thanks again for your input on this. I believe "imputation credits" gets us into a quite specific area of Australian and NZ taxation, which differs from the broader concept of assessment or ensuring tax is paid.

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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
tax due upon


Explanation:
I think this is saying that the inconformities inlcude that the invoices don't specify the revenues earned from these professional services nor do they disclose the tax withholdings or taxes due upon them.

jack_speak
Local time: 13:27
Native speaker of: Native in EnglishEnglish
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5 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
taxation (of income derived from professional services)


Explanation:
Saludos,

Fiscalidad internacional de los cánones: Derechos de Autor, ... - Resultado de la Búsqueda de libros de Google
Alejandro García Heredia - 2007 - 373 páginas
OECD Committee on Fiscal Affairs, «The taxation of income derived from
entertainment, artistic and sporting activities», en Issues in International
Taxation ...
books.google.es/books?isbn=8484067289

Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 19:27
Native speaker of: Spanish
PRO pts in category: 186
Grading comment
Thanks - this seems to cover what's needed!
Login to enter a peer comment (or grade)



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