Aug 3, 2023 17:09
11 mos ago
27 viewers *
Spanish term
cuota estatal correspondiente a la base liquidable general
Spanish to English
Other
Law: Taxation & Customs
translating a tax form from Spanish into English(modelo 100).Apartado cálculo del impuesto y resultado de la declaración. Thinking of " state taxable income". Any suggestions?
Proposed translations
(English)
| 5 | tax payable to central government on the general tax base |
John Rynne
|
| 4 +1 | amount of state-level tax payable on total net income |
Adrian MM.
|
Change log
Aug 3, 2023 17:23: philgoddard changed "Field" from "Law/Patents" to "Other" , "Field (write-in)" from "ECONOMICS" to "(none)"
Proposed translations
26 mins
John Rynne
Native in English
Works in field
Experts in finance - Spain
Native in: English 
Works in: Spanish to English, English to Spanish
Related KudoZ points
:
56
Selected
tax payable to central government on the general tax base
Basically, there are two tax bases in IRPF -- one (general) is made up of earned income and the like. The other (base de ahorro) is made up of income from capital, etc.
The two bases are calculated separately, and then a central government tax amount (cuota estatal) and a regional government tax amount (cuota autonómica) --each at their corresponding rate -- are calculated on each base. Then the two cuotas are added together to get your tax bill.
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Note added at 15 hrs (2023-08-04 08:13:32 GMT)
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An explanation of how there are two parts to taxable income in Spain. https://www.segurosbilbao.com/canal/ahorro/post/renta-genera...
The two bases are calculated separately, and then a central government tax amount (cuota estatal) and a regional government tax amount (cuota autonómica) --each at their corresponding rate -- are calculated on each base. Then the two cuotas are added together to get your tax bill.
--------------------------------------------------
Note added at 15 hrs (2023-08-04 08:13:32 GMT)
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An explanation of how there are two parts to taxable income in Spain. https://www.segurosbilbao.com/canal/ahorro/post/renta-genera...
Note from asker:
| excelente explicación muchas gracias, me ha quedado bastante claro |
4 KudoZ points awarded for this answer.
Comment: "many thanks, it was a tricky term"
+1
2 hrs
Adrian MM.
Austria
Austria
Native in English
Specializes in field
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish) 
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
Related KudoZ points
:
72
amount of state-level tax payable on total net income
tax base or basis is US American, pace Marian G's tax basis ProZ answer in the first web ref..
TAx base: A Handbook of US Business Law Terms, Garner. '... the total property, income or wealth subject to taxation in a given jurisdiction'.
base liquidable = *net* tax basis, West (Mex. etc. SPA/AmE)
base liquidable: 'tax base', less *deductions*, Butterworths
Dictionary of the Language of Financial Reports. SPA/ENG/SPA, Ernst & Whinney.
base imponible : tax assessment basis
base impositiva : basis of assessment
NB total income, as we will recall from our 'grave' Anglo-Irish accountancy and/or revenue law studies, has a technical meaning: 'Your total income is your gross income from all sources less certain deductions, such as expenses, allowances and reliefs.'
TAx base: A Handbook of US Business Law Terms, Garner. '... the total property, income or wealth subject to taxation in a given jurisdiction'.
base liquidable = *net* tax basis, West (Mex. etc. SPA/AmE)
base liquidable: 'tax base', less *deductions*, Butterworths
Dictionary of the Language of Financial Reports. SPA/ENG/SPA, Ernst & Whinney.
base imponible : tax assessment basis
base impositiva : basis of assessment
NB total income, as we will recall from our 'grave' Anglo-Irish accountancy and/or revenue law studies, has a technical meaning: 'Your total income is your gross income from all sources less certain deductions, such as expenses, allowances and reliefs.'
Example sentence:
Base liquidable Cuota íntegra Resto base liquidable Tipo aplicable hasta euros euros hasta euros hlbi.com Taxable income Total payable Rest of taxable Rate applicable up to euros in euros income up to euros
What is the formula for total net income? Total Revenues – Total Expenses = Net Income
Peer comment(s):
| agree |
Andrew Bramhall
1 hr
|
| neutral |
John Rynne
: Yes, except the "base general" is not "total income from all sources", since dividends, interest and the like are in the "base de ahorro", which is explicitly NOT part of the "base general"
13 hrs
|
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