(Régimen de) estimación simplificada

16:43 Jan 21, 2013
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Personal Income Tax
Spanish term or phrase: (Régimen de) estimación simplificada
I have found two different translations for this term:

'flat rate (scheme): IATE http://iate.europa.eu/iatediff/SearchByQuery.do;jsessionid=9...


'objective evaluation (system)': Spanish Tax Agency https://www.agenciatributaria.gob.es/AEAT.sede/en_gb/Inicio/...

Are both valid? Are they different terms? Please help!
Local time: 08:16

Summary of answers provided
5simplified self-employment tax calculation scheme
Rebecca Jowers
4 +1simplified estimate regime/system/scheme
3 -1safe harbor rule
Summary of reference entries provided
Any Agencia Tributaria website, as asker says.
Andy Watkinson

Discussion entries: 16



59 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
safe harbor rule

This may correspond to the US IRS Safe Harbor Rule, which is a simplified form of calculating estimated taxes.

Local time: 23:16
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 125
Notes to answerer
Asker: Thanks bigedsenior. Could you provide a reference for that?

Peer comments on this answer (and responses from the answerer)
disagree  philgoddard: (a) No one outside the US will understand this; (b) it doesn't mean "simplified/estimated payments". http://www.easyestimatedtaxes.com/estimated-tax-resources/sa...
11 mins

neutral  AllegroTrans: Sounds too specific to USA - have you a reference?
14 mins
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
simplified estimate regime/system/scheme

We don't have any Spanish context, but the literal translation seems the most obvious choice.

    Reference: http://www.infoautonomos.com/informacion-al-dia/fiscalidad/r...
United States
Native speaker of: Native in EnglishEnglish
PRO pts in category: 59
Notes to answerer
Asker: Taxes are calculated, not estimated.

Peer comments on this answer (and responses from the answerer)
agree  AllegroTrans
6 days
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15 hrs   confidence: Answerer confidence 5/5
simplified self-employment tax calculation scheme


This is just a suggestion, but rather than a literal translation, for those not familiar with the Spanish tax system perhaps a descriptive rendering would be preferable. Anyone already familiar with Spanish taxes would already understand what "simplified estimated tax scheme" refers to and the information Andy has provided is quite clear. But perhaps it would be best to somehow reflect that the "régimen de estimación simplificada" is a simplified version of one of the systems ("estimación directa"/"estimación objetiva-módulos") that the self-employed in Spain have for calculating the advance payments they must make to the tax man each quarter.

This is explained briefly here:

If you wish to register yourself on Autonomos, there are certain steps to be taken, as follows:

1. The first thing you should do is obtain your NIE number (see Residency & Tax: Fiscal Identity Numbers).
2. You will need to apply for a Tax Licence for the work activity to be followed. This can be obtained from the SUMA Office in the town where your work activity will be centred, or Town Hall (Ayuntamiento) as appropriate.
3. You will need to complete and present a 037 form, which is stamped by the Tax Office and confirms the method of payment of your taxes. There are two methods of paying tax:

a) You make quarterly VAT and Income Tax Declarations on the “direct estimations method”, which means you have to start double entry system book-keeping, or hire the services of an accountant, or
b) You pay a quarterly fixed income tax & VAT amount under the "modulos" system.

Both systems have their advantages; a) is a good method if you think your custom is going to fluctuate to a significant degree, as income tax & VAT is only paid on your actual profit/earnings.

Modulos payments do not take into consideration whether you have had a good or bad month, as you pay the same fixed amount, even if you have zero income. Also, under the modulos system, there is no need to keep accounts or prepare numbered VAT invoices, etc. On the other hand, once your business is established and turnover increases you may well benefit from having a tax system whose payments were set at a basic level.


As Andy also indicated, the text to be translated omits vital information: whether the reference is to the "directa" or "objetiva" scheme, but that may be clear from another part of your text.

Hope some of this helps!

Note added at 16 hrs (2013-01-22 09:00:44 GMT)

Yes, indeed, as Andy mentioned, there are simplified versions of both the direct and objective systems.

Rebecca Jowers
Local time: 08:16
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 88
Notes to answerer
Asker: Thank you Rebecca. It seems to be that this simplified calculation system actually englobes both the direct and the objective modes, as the TAx Agency states: "Object Return form to be filed by individuals who carry out activities under the objective evaluation system. Other than the exceptions established under the prevailing regulations, this form must also be filed by individuals who carry out agricultural, livestock farming, forestry and fishery activities under the objective evaluation system, normal or simplified modality." (https://www.agenciatributaria.gob.es/AEAT.sede/en_gb/procedimientos/G602.shtml). Check out the regulation quoted at the bottom of the page ("Normativa básica").

Asker: Even though a correct translation has not been provided, this answer provides the best explanation for what the term stands for. Note taxes are NOT estimaded but CALCULATED, therefore the term 'estimation' would be incorrect here (as seen in the first paragraph). Thanks for the help!

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Reference comments

2 hrs
Reference: Any Agencia Tributaria website, as asker says.

Reference information:
Not enough time for full explanation.

Form 130. IRPF (Personal Income Tax). Companies and professional
taxed under the direct evaluation system. Instalments.

Form 131. IRPF (Personal Income Tax). Companies and professionals
taxed under the objective evaluation system. Instalments.

The 2 basic systems (there a many) for IRPF are:

- estimación directa and,
- estimación objetiva

Both AFAIK have a simplified versión.

In the first, your tax assessments/evaluations are based directly on your billing & outgoing, etc...

In the second (used for bars, eg), this assessment is calculated using other factors - eg. Size of premises, electricity consumption, water, suppliers' bills and others.... Which is then applied at a flat rate.

ie. "simplified" is merely a subcategory of one of the above.

I couldn't translate this as the vital difference is missing: directa o objetiva.

Andy Watkinson
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
Note to reference poster
Asker: Both the direct and the objective system can be followed under the simplified scheme. The context does not specify which one,therefore it must be understood it refers to either one. The question is, does this concept exist in UK Treasury?

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