imputación y consignación de pagos

English translation: payment allocation and consignment/deposit

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:imputación y consignación de pagos
English translation:payment allocation and consignment/deposit
Entered by: Aurie Escobar Ramsey

13:09 May 16, 2018
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Spanish term or phrase: imputación y consignación de pagos
As before, a 4 year study plan for a law degree at a Spanish university. No other context - all I have is an endless list of Unit and lecture titiles...

LECCION 11:
LA EXTINCIÓN DE LOS TRIBUTOS
I. La extinción de los tributos: aspectos sustantivos
II. El pago de la deuda tributaria. ***La imputación y consignación de pagos***

I'd normally go for something like "Allocation and consignment" but don's see that fitting here, nor can I find references to "Allocation and consignment of payments"
William Pairman
Spain
Local time: 10:26
payment allocation and consignment/deposit
Explanation:
This section deals with the form in which tax amounts are allocated and subsequently paid. Consignment applies because the possibility of being refused payment exists, and payment can be consigned (or deposited) with the courts.

Your hunch is right, and it does apply.

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Note added at 3 hrs (2018-05-16 16:15:19 GMT)
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Further to payment being refused, consignment is also possible when you challenge the allocation of tax, which is the scenario that actually applies here.
Selected response from:

Aurie Escobar Ramsey
Panama
Local time: 03:26
Grading comment
Many thanks Aurie!
4 KudoZ points were awarded for this answer



Summary of answers provided
5payment allocation and consignment/deposit
Aurie Escobar Ramsey


  

Answers


3 hrs   confidence: Answerer confidence 5/5
payment allocation and consignment/deposit


Explanation:
This section deals with the form in which tax amounts are allocated and subsequently paid. Consignment applies because the possibility of being refused payment exists, and payment can be consigned (or deposited) with the courts.

Your hunch is right, and it does apply.

--------------------------------------------------
Note added at 3 hrs (2018-05-16 16:15:19 GMT)
--------------------------------------------------

Further to payment being refused, consignment is also possible when you challenge the allocation of tax, which is the scenario that actually applies here.

Example sentence(s):
  • En el momento de realizar el pago, el deudor manifestará a cuál de las deudas debe de aplicarse (hablamos entonces de la “imputación“).
  • También está prevista la posibilidad de consignar el pago en las situaciones en las que se interpone una reclamación o recurso contra los actos de aplicación de los tributos de los que derive una deuda a favor de la Administración tributaria

    https://www.rankia.com/blog/reclamar-comisiones/998687-imputacion-pagos-articulo-1172-codigo-civil
    Reference: http://www.asesoriayempresas.es/articulo/JURIDICO/201581/el-...
Aurie Escobar Ramsey
Panama
Local time: 03:26
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in SpanishSpanish
PRO pts in category: 4
Grading comment
Many thanks Aurie!
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