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por accesión

English translation: fixture

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:inmueble por accesión
English translation:fixture
Entered by: Lee Penya

16:02 Jul 16, 2002
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Tax
Spanish term or phrase: por accesión
This term appears in an Argentine company's financial statement:

"El fisco considera que el equipamiento eléctrico reviste el carácter de inmueble ***por accesión***, y por tanto, le corresponde una alícuota de amortización menor a la aplicada, mientras la Sociedad entiende que tal accesión no es procedente."
Lee Penya
Local time: 11:54
fixture
Explanation:
That's for "inmueble por accesión".

Fixtures are things that are personal property when manufactured but when installed effectively become a part of realty by "accession". The debate with the tax authority here is that it wants to treat the electrical equipment like realty (e.g. as a fixture). The taxpayer wants to treat it like personalty, and thus enjoy a higher depreciation rate for tax purposes.
Selected response from:

Paul Slocomb
Local time: 11:54
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +4fixture
Paul Slocomb
5 +1accession
Robert INGLEDEW


  

Answers


5 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
accession


Explanation:
accesión = accession (Louis Robb).
But see if it fits into the explanation Louis Robb gives:
right of property to everything produced thereby or united thereto or incorporated therewith naturally or artificially.
I believe that except for the first words (right of property...) "united thereto or incorporated therewith naturally or artificially" reflects what we are talking about.

Robert INGLEDEW
Argentina
Local time: 13:54
Native speaker of: Native in EnglishEnglish, Native in SpanishSpanish
PRO pts in category: 1

Peer comments on this answer (and responses from the answerer)
agree  Andrea Wright: completely agree!
1 hr
  -> Thank you, Andrea.
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23 mins   confidence: Answerer confidence 5/5 peer agreement (net): +4
fixture


Explanation:
That's for "inmueble por accesión".

Fixtures are things that are personal property when manufactured but when installed effectively become a part of realty by "accession". The debate with the tax authority here is that it wants to treat the electrical equipment like realty (e.g. as a fixture). The taxpayer wants to treat it like personalty, and thus enjoy a higher depreciation rate for tax purposes.

Paul Slocomb
Local time: 11:54
Works in field
Native speaker of: English
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  Rick Henry
9 mins
agree  María Eugenia García: In Argentina, "inmuebles por accessión" son aquellos bienes que son muebles pero que, luego de adherirse a un inmueble, adoptan el carácter de "inmueble por accesión". La traducción es precisamente esta.
1 hr
agree  Magdalena Villaronga
4 hrs
agree  Patricia Mazzucco
7 hrs
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