Glossary entry (derived from question below)
Spanish term or phrase:
la base imponible del impuesto
English translation:
Taxable income
Added to glossary by
Ruth Ramsey
Jun 24, 2017 22:03
6 yrs ago
25 viewers *
Spanish term
United Kingdom
la base imponible del impuesto
Spanish to English
Bus/Financial
Finance (general)
Notes to Financial Statements
Notes to the Financial Statements (Spain)
Is this referring to "the taxable income/amount from the tax or from investments in subsidiaries"?
I'm not 100% sure how "base imponible" relates to "del impuesto" and whether the above sentence actually makes sense.
Many thanks in advance for your clarification on this.
"En general, se ha reconocido un pasivo por impuesto diferido por todas las diferencias temporarias imponibles, a menos que estas hayan surgido del reconocimiento inicial de un fondo de comercio, del reconocimiento inicial de un activo o pasivo en una transacción que no es una combinación de negocios y además no afecte ni al resultado contable ni a la base imponible del impuesto o de las inversiones en empresas dependientes..."
http://www.translatorscafe.com/tcterms/en-US/question.aspx?i...
Is this referring to "the taxable income/amount from the tax or from investments in subsidiaries"?
I'm not 100% sure how "base imponible" relates to "del impuesto" and whether the above sentence actually makes sense.
Many thanks in advance for your clarification on this.
"En general, se ha reconocido un pasivo por impuesto diferido por todas las diferencias temporarias imponibles, a menos que estas hayan surgido del reconocimiento inicial de un fondo de comercio, del reconocimiento inicial de un activo o pasivo en una transacción que no es una combinación de negocios y además no afecte ni al resultado contable ni a la base imponible del impuesto o de las inversiones en empresas dependientes..."
http://www.translatorscafe.com/tcterms/en-US/question.aspx?i...
Proposed translations
(English)
| 5 +2 | Taxable income |
Patricia Fierro, M. Sc.
|
| 3 +3 | tax base |
Ana Vozone
|
Proposed translations
+2
23 mins
Patricia Fierro, M. Sc.
Ecuador
Ecuador
Native in Spanish
&
English
Works in field
Ecuador
Language and engineering expert
Native in: Spanish 
, English
Works in: English to Spanish, Portuguese to English, Spanish to English, and 7 more.
Related KudoZ points
:
48
Selected
Taxable income
... affect accounting results, the taxable income or the ...
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Note added at 17 hrs (2017-06-25 15:12:39 GMT)
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I am not sure about the last part "de las inversiones"
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Note added at 17 hrs (2017-06-25 15:12:39 GMT)
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I am not sure about the last part "de las inversiones"
Note from asker:
| Thanks Patricia. Oh, I think I see now. In that case, is the "de" in front of "las invesiones" redundant? And would "resultado contable" be "accounting income"? |
| Hi Patricia, I think I get it now. I think the "o de las inversiones" might link back to "hayan surgido de" near the start of the sentence. It seems that some punctutation might be in order! |
4 KudoZ points awarded for this answer.
Comment: "Thanks Patricia. This is what I opted for in the end."
+3
28 mins
Ana Vozone
Specializes in field
Will do!
Native in: Portuguese (Variant: European/Portugal) 
Works in: English to Portuguese, French to Portuguese, German to Portuguese, and 1 more.
Related KudoZ points
:
113
tax base
Note from asker:
| Thanks for your answer too, Ana. |
Peer comment(s):
| agree |
Andy Watkinson
2 hrs
|
|
Thank you, Andy!
|
|
| agree |
AllegroTrans
12 hrs
|
|
Thank you, AllegroTrans!
|
|
| agree |
patinba
1 day 14 hrs
|
|
Thank you, patinba!
|
Discussion
Read more: http://www.businessdictionary.com/definition/tax-base.html
BREAKING DOWN 'Tax Base'
The most common form of tax is income tax, which is assessed on both personal income and the net income generated by businesses; personal income tax is calculated using IRS Form 1040. The return starts with total income and then deductions and other expenses are subtracted to arrive at adjusted gross income (AGI). Itemized deductions and expenses reduce AGI to calculate the tax base, or taxable income, and the personal tax rates are based on the total taxable income.