Sep 3, 2018 03:23
5 yrs ago
2 viewers *
español term

los descendientes apartados o mejorados ... (y, en su caso, el cónyuge apartado)

español al inglés Negocios/Finanzas Derecho: impuestos y aduanas Inheritance tax and allowances
This is a document to do with heirs and inheritance tax. I can't work out what 'apartado(s)' and 'mejorados' would be in this context.
I also have the words 'mejorante/apartante' 'mejorado/apartado' as column headings in a table for tax residence, which I find equally baffling. Any ideas?

Discussion

Rebecca Jowers Sep 4, 2018:
@Brian I have to second Robin's observation. The laws of Spanish-speaking jurisdictions are so diverse, that it is essential to provide answerers with the country of origin of the text you are translating. The terms you are seeking to translate "rang a bell" as possibly concerning inheritance law under the civil law of Galicia (which differs considerably from the Spanish Civil Code). But these same terms could possibly used in other jurisdictions with different meanings (in which case I would obviously withdraw my answer!).
Jennifer Levey Sep 4, 2018:
@Asker In almost all matters relating to the law, it is important to know not only what language you are translating from, but also the jurisdiction. If your ST is from Galicia, then Rebecca's answer is most probably correct. If not, her answer may well be totally off-course. So, where does your ST come from?

Proposed translations

6 horas

descendants receiving advancements of compulsory or discretionary shares

You haven’t provided much context, but it appears that this text deals with inheritance law in Galicia. If this is the case, “apartado” is a compulsory heir (“heredero forzoso”) who is given an advancement (“anticipo de la herencia recibido en vida”) of his quota of an inheritance (“legítima”) during his lifetime, while (in this context) “mejorado” refers to the recipient of a discretionary share (“la mejora”), also given as an advancement.

This is explained here: https://www.calixtoescariz.com/blog/herencia-vida-galicia-ve...


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