C1 · 50 words
Tax in Spanish
Taxable base, rate, return, inspection — the language between the taxpayer and the tax office.
The Spanish tax authority is called Hacienda, and the word means an estate: land with a house on it, the property somebody holds. Una hacienda in Latin America is exactly that; la hacienda pública is the public estate, everything the state owns and takes in — and from there comes the name of the ministry, and then of the office that writes to you. English never made the move: « the Revenue » is named after the money coming back in, and an estate stays private. A Spanish letter arrives from the estate, which is a very old way of saying the treasury.
The words
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Phrase (48)
la obligación tributariathe duty to pay taxPhraseC1
La obligación tributaria nace con el hecho, no con la carta.The duty to pay arises with the event, not with the letter.
el hecho imponiblethe event that makes tax duePhraseC1
El hecho imponible se define en la ley.The event that makes tax due is set out in the law.
la base imponiblethe amount tax is worked out onPhraseC1
La base imponible se calcula antes de aplicar el tipo.The amount tax is worked out on comes before the rate.
el tipo impositivothe rate of taxPhraseC1
El tipo impositivo sube por tramos.The rate of tax rises in bands.
el tipo marginalthe rate on the last euro earnedPhraseC1
El tipo marginal solo afecta al último euro.The rate on the last euro affects only that euro.
la cuota íntegrathe tax before anything is deductedPhraseC1
La cuota íntegra todavía no descuenta nada.The tax before anything is deducted takes nothing off yet.
la deducción fiscalthe deduction taken off the tax duePhraseC1
La deducción fiscal se aplica sobre la cuota.The deduction is taken off the tax due.
la bonificación fiscalthe reduction granted on the taxPhraseC1
La bonificación fiscal por vivienda ya no existe para todos.The reduction for a home no longer applies to everybody.
el mínimo exentothe slice that is free of taxPhraseC1
El mínimo exento cambia con las cargas familiares.The slice free of tax changes with people to support.
la retención en origenthe tax held back at sourcePhraseC1
La retención en origen aparece en cada nómina.Tax held back at source shows on every payslip.
el pago fraccionadothe payment on accountPhraseC1
El pago fraccionado se ingresa cada trimestre.The payment on account is made every quarter.
la campaña de la rentathe season for filing the returnPhraseC1
La campaña de la renta se abre en primavera.The season for filing the return opens in spring.
el borrador de la declaraciónthe draft returnPhraseC1
El borrador de la declaración hay que comprobarlo.The draft return has to be checked.
el ejercicio fiscalthe tax yearPhraseC1
El ejercicio fiscal coincide con el año natural.The tax year runs with the calendar year.
el importe a devolverthe amount to be refundedPhraseC1
El importe a devolver tarda unas semanas.The amount to be refunded takes a few weeks.
el resultado a ingresarthe amount still to be paidPhraseC1
El resultado a ingresar se puede fraccionar.The amount still to be paid can be split.
el impuesto sobre sociedadesthe corporation taxPhraseC1
El impuesto sobre sociedades grava el beneficio.Corporation tax falls on the profit.
el impuesto sobre el patrimoniothe wealth taxPhraseC1
El impuesto sobre el patrimonio depende de la comunidad.Wealth tax depends on the region.
el impuesto de donacionesthe gift taxPhraseC1
El impuesto de donaciones varía mucho de una región a otra.Gift tax varies a great deal from region to region.
la plusvalía municipalthe local tax on the rise in land valuePhraseC1
La plusvalía municipal se paga al vender el suelo.The local tax on the rise in land value falls on the sale.
el impuesto de bienes inmueblesthe tax on propertyPhraseC1
El impuesto de bienes inmuebles llega una vez al año.The tax on property comes once a year.
la tasa municipalthe council charge for one servicePhraseC1
La tasa municipal se paga por un servicio concreto.The council charge is paid for one particular service.
el recargo por demorathe surcharge for being latePhraseC1
El recargo por demora crece con el retraso.The surcharge for being late grows with the delay.
el recargo ejecutivothe surcharge once enforcement beginsPhraseC1
El recargo ejecutivo se añade al pasar a la vía de apremio.The surcharge once enforcement begins is added on top.
el aplazamiento de pagothe putting off of the paymentPhraseC1
El aplazamiento de pago se solicita antes de vencer.Putting off the payment is asked for before it falls due.
el fraccionamiento de deudathe paying of the debt in instalmentsPhraseC1
El fraccionamiento de deuda exige garantía a partir de cierta cantidad.Paying the debt in instalments needs security above a certain sum.
el requerimiento de Haciendathe demand from the tax officePhraseC1
El requerimiento de Hacienda tiene diez días de plazo.A demand from the tax office allows ten days.
la comprobación limitadathe check on one point onlyPhraseC1
La comprobación limitada solo mira un punto.A check on one point looks at nothing else.
la inspección tributariathe full tax inspectionPhraseC1
La inspección tributaria abarca varios ejercicios.A full tax inspection covers several years.
el acta de inspecciónthe report of the inspectionPhraseC1
El acta de inspección se firma en conformidad o no.The report of the inspection is signed in agreement or not.
la sanción tributariathe tax penaltyPhraseC1
La sanción tributaria se reduce si no se recurre.The penalty is reduced if no appeal is made.
el recurso de reposiciónthe appeal to the office that decidedPhraseC1
El recurso de reposición se dirige a quien decidió.The appeal to the office that decided goes back to the same desk.
la reclamación económico-administrativathe appeal to the tax tribunalPhraseC1
La reclamación económico-administrativa es gratuita.The appeal to the tax tribunal costs nothing.
la prescripción de la deudathe debt running out of timePhraseC1
La prescripción de la deuda se interrumpe con cada carta.The debt running out of time starts again with every letter.
el número de identificación fiscalthe tax numberPhraseC1
El número de identificación fiscal aparece en toda factura.The tax number appears on every invoice.
el domicilio fiscalthe address registered for taxPhraseC1
El domicilio fiscal decide qué oficina te toca.The address registered for tax decides which office you deal with.
la residencia fiscalthe country you are taxed inPhraseC1
La residencia fiscal se pierde y se gana por días.The country you are taxed in is lost and won by counted days.
el convenio de doble imposiciónthe treaty against being taxed twicePhraseC1
El convenio de doble imposición reparte el derecho a gravar.The treaty shares out the right to tax.
la doble imposiciónthe being taxed twicePhraseC1
La doble imposición se corrige con una deducción.Being taxed twice is put right with a deduction.
el régimen de autónomosthe rules for the self-employedPhraseC1
El régimen de autónomos tiene su propia cuota.The rules for the self-employed carry a contribution of their own.
el gasto deduciblethe expense that can be deductedPhraseC1
El gasto deducible debe estar relacionado con la actividad.An expense that can be deducted has to belong to the work.
el IVA soportadothe VAT you have paid outPhraseC1
El IVA soportado se resta del repercutido.The VAT paid out is taken off the VAT charged on.
el IVA repercutidothe VAT you have charged onPhraseC1
El IVA repercutido se cobra al cliente.The VAT charged on is collected from the customer.
el libro de facturasthe book of invoicesPhraseC1
El libro de facturas se lleva por orden de fecha.The book of invoices is kept in date order.
la elusión fiscalthe avoiding of tax within the lawPhraseC1
La elusión fiscal se mueve dentro de la ley.Avoiding tax within the law stays inside it.
la evasión fiscalthe evading of tax against the lawPhraseC1
La evasión fiscal es un delito a partir de cierta cuantía.Evading tax is a crime above a certain amount.
el asesor fiscalthe tax adviserPhraseC1
El asesor fiscal firma junto al cliente.The tax adviser signs beside the client.
la factura simplificadathe short-form invoicePhraseC1
La factura simplificada no sirve para deducir.A short-form invoice is no good for a deduction.
Noun (f) (1)
la fiscalidadthe tax systemNoun (f)C1
La fiscalidad cambia con cada gobierno.The tax system changes with every government.
Noun (m) (1)
el contribuyentethe taxpayerNoun (m)C1
El contribuyente responde de lo que firma.The taxpayer answers for whatever is signed.
This list belongs to Money, finance and economy — 16 lists and 800 words that can also be practised as a whole.
Practise this list
From these 50 words, as many per round as you like — up to all of them: first what is due today, then new ones. First you choose, then you fill the gap, then you write it yourself. Mistakes come back again shortly.