English translation: income from professional services (rendered)
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03:11 Dec 23, 2010
Spanish to English translations [PRO] Bus/Financial - Law: Taxation & Customs
Spanish term or phrase:rendimientos profesionales
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 "rendimientos profesionales" refer to here? Are the "dichos" rendimientos the sums withheld as referred to in the previous line, or does the writer mean the professional "services" that the invoices presumably relate to? (I find myself wanting "rendimientos" to be the same sort of catch-all term as the German "Leistungen" (= services/deliverables/payments) but don't seem able to confirm it anywhere.
I'm familiar with the use of "rendimientos profesionales" to refer to one's professional/occupational/work performance, but that would not make sense in the present context, at least the way I'm reading it at the moment.