Examples from texts
Let us assume that the aid allocated to plant is to be subject to tax at the same pace as depreciation, i.e. by the decreasing-line method, over five years, at the following rates: 40 %, 24 %, 14,4 %, 10,8 % and 10,8 %.Se supone que la subvención asignada al equipo está gravada al mismo ritmo que las amortizaciones, es decir, de manera regresiva a lo largo de cinco años, con el siguiente ritmo: 40 %, 24 %, 14,4 %, 10,8 % y 10,8 %.http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
the enterprise has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates.la empresa haya experimentado una pérdida, ya sea en el presente ejercicio o en el precedente, en el país con el que se relaciona el activo por impuestos diferidos.http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
whereas provision should be made for the tax status of the consignment to be immediately identifiable;que su situación, en lo que atañe a la deuda fiscal, debe poder ser conocida inmediatamente;http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
Where necessary, the excise duty on cigarettes may include a minimum tax component, the ceiling for which shall be determined for each stage by the Council on a proposal from the Commission.Si ello fuera necesario, el impuesto especial sobre los cigarrillos podrá comprender una fiscalidad mínima, cuyo máximo para cada etapa será fijado por el Consejo a propuesta de la Comisión.http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
the tax in question must have an appreciable positive impact in terms of environmental protection;el impuesto en cuestión ha de producir un efecto positivo apreciable en términos de protección del medio ambiente;http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
However, economic benefits in the form of reductions in tax payments will flow to the enterprise only if it earns sufficient taxable profits against which the deductions can be offset.No obstante, los beneficios económicos, en forma de reducciones en pagos de impuestos, llegarán a la empresa sólo si es capaz de obtener ganancias fiscales suficientes como para cubrir las posibles deducciones.http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
The tax base of a liability is its carrying amount, less any amount that will be deductible for tax purposes in respect of that liability in future periods.La base fiscal de un pasivo es igual a su importe en libros menos cualquier importe que, eventualmente, sea deducible fiscalmente respecto de tal partida en ejercicios futuros.http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
The enterprise does not recognise the resulting deferred tax liability of 400 because it results from the initial recognition of the asset.La empresa no ha de reconocer el correspondiente pasivo por impuestos diferidos por valor de 400 porque se deriva del registro inicial del activo productivo.http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
Therefore, this Standard does not permit an enterprise to recognise the resulting deferred tax liability or asset, either on initial recognition or subsequently (see example on next page).Por lo tanto, esta Norma no permite a las empresas reconocer el mencionado activo o pasivo por impuestos diferidos, ya sea en el momento del registro inicial o posteriormente (véase el ejemplo que ilustra este párrafo).http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
According to Eurometaux, the Liaoning Province, where most of the producers are situated, in 1995 introduced a local export tax which in 1997 amounted to USD 15,7/tonne (ECU 14,4/tonne).Según Eurometaux, la provincia de Liaoning, donde están situados la mayoría de los productores, introdujo en 1995 un impuesto local de exportación que ascendió en 1997 a 15,7 dólares estadounidenses/tonelada (14,4 ecus/tonelada).http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
Any difference between the carrying amount of goodwill and its tax base of nil is a taxable temporary difference.Así, cualquier diferencia entre el importe en libros del fondo de comercio y su base fiscal, que es nula, será una diferencia temporaria imponible.http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
The original IAS 12 permitted, but did not require, an enterprise to recognise a deferred tax liability in respect of asset revaluations.En el caso de una revalorización de activos, la NIC 12 original permite, pero no exige, que la empresa reconozca un pasivo por impuestos diferidos.http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
fees and service charges of brokers, investment counsellors, tax consultants and the like,Honorarios y gastos por servicio de agentes, asesores de inversión, consultores fiscales y servicios similareshttp://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
The services concerned shall not be a continuous or periodic activity nor relate to the enterprise's usual operating expenditure, such as routine tax consultancy services, regular legal services, or advertising;Éstos no consistirán en actividades permanentes o periódicas ni estarán relacionados con los gastos de explotación normales de la empresa, como son los servicios rutinarios de asesoría fiscal, los servicios jurídicos periódicos o los de publicidad;http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
The tax authorities of the Member State of destination shall be informed by the consignee of wine deliveries received by means of the document referred to in paragraph 1 or by making a reference to it.El destinatario informará a las autoridades fiscales del Estado miembro de destino de las expediciones de vino recibidas, mediante el documento o una referencia al documento a que se refiere el anterior apartado 1.http://wt.jrc.it/lt/Acquis/ 9/4/2009http://wt.jrc.it/lt/Acquis/ 9/4/2009
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Collocations
dean's tax
impuesto del decano
consumption tax
impuesto al consumo
environmental tax
impuesto ambiental
green tax
impuesto ambiental
income tax
impuesto sobre la renta
inheritance tax
impuesto sobre sucesiones
sales tax
impuesto a las ventas
sales tax
impuesto sobre las ventas
tax collection
recaudación de impuestos
tax evasion
evasión fiscal
tax haven
paraíso fiscal
tax incentive
estímulo tributario
tax incentive
incentivo fiscal
tax rate
tasa del impuesto
tax rebate
devolución de impuestos
Word forms
tax
noun
Singular | Plural | |
Common case | tax | taxes |
Possessive case | tax', tax's | taxes' |
tax
verb
Basic forms | |
---|---|
Past | taxed |
Imperative | tax |
Present Participle (Participle I) | taxing |
Past Participle (Participle II) | taxed |
Present Indefinite, Active Voice | |
---|---|
I tax | we tax |
you tax | you tax |
he/she/it taxes | they tax |
Present Continuous, Active Voice | |
---|---|
I am taxing | we are taxing |
you are taxing | you are taxing |
he/she/it is taxing | they are taxing |
Present Perfect, Active Voice | |
---|---|
I have taxed | we have taxed |
you have taxed | you have taxed |
he/she/it has taxed | they have taxed |
Present Perfect Continuous, Active Voice | |
---|---|
I have been taxing | we have been taxing |
you have been taxing | you have been taxing |
he/she/it has been taxing | they have been taxing |
Past Indefinite, Active Voice | |
---|---|
I taxed | we taxed |
you taxed | you taxed |
he/she/it taxed | they taxed |
Past Continuous, Active Voice | |
---|---|
I was taxing | we were taxing |
you were taxing | you were taxing |
he/she/it was taxing | they were taxing |
Past Perfect, Active Voice | |
---|---|
I had taxed | we had taxed |
you had taxed | you had taxed |
he/she/it had taxed | they had taxed |
Past Perfect Continuous, Active Voice | |
---|---|
I had been taxing | we had been taxing |
you had been taxing | you had been taxing |
he/she/it had been taxing | they had been taxing |
Future Indefinite, Active Voice | |
---|---|
I shall/will tax | we shall/will tax |
you will tax | you will tax |
he/she/it will tax | they will tax |
Future Continuous, Active Voice | |
---|---|
I shall/will be taxing | we shall/will be taxing |
you will be taxing | you will be taxing |
he/she/it will be taxing | they will be taxing |
Future Perfect, Active Voice | |
---|---|
I shall/will have taxed | we shall/will have taxed |
you will have taxed | you will have taxed |
he/she/it will have taxed | they will have taxed |
Future Perfect Continuous, Active Voice | |
---|---|
I shall/will have been taxing | we shall/will have been taxing |
you will have been taxing | you will have been taxing |
he/she/it will have been taxing | they will have been taxing |
Future in the Past Indefinite, Active Voice | |
---|---|
I should/would tax | we should/would tax |
you would tax | you would tax |
he/she/it would tax | they would tax |
Future in the Past Continuous, Active Voice | |
---|---|
I should/would be taxing | we should/would be taxing |
you would be taxing | you would be taxing |
he/she/it would be taxing | they would be taxing |
Future in the Past Perfect, Active Voice | |
---|---|
I should/would have taxed | we should/would have taxed |
you would have taxed | you would have taxed |
he/she/it would have taxed | they would have taxed |
Future in the Past Perfect Continuous, Active Voice | |
---|---|
I should/would have been taxing | we should/would have been taxing |
you would have been taxing | you would have been taxing |
he/she/it would have been taxing | they would have been taxing |
Present Indefinite, Passive Voice | |
---|---|
I am taxed | we are taxed |
you are taxed | you are taxed |
he/she/it is taxed | they are taxed |
Present Continuous, Passive Voice | |
---|---|
I am being taxed | we are being taxed |
you are being taxed | you are being taxed |
he/she/it is being taxed | they are being taxed |
Present Perfect, Passive Voice | |
---|---|
I have been taxed | we have been taxed |
you have been taxed | you have been taxed |
he/she/it has been taxed | they have been taxed |
Past Indefinite, Passive Voice | |
---|---|
I was taxed | we were taxed |
you were taxed | you were taxed |
he/she/it was taxed | they were taxed |
Past Continuous, Passive Voice | |
---|---|
I was being taxed | we were being taxed |
you were being taxed | you were being taxed |
he/she/it was being taxed | they were being taxed |
Past Perfect, Passive Voice | |
---|---|
I had been taxed | we had been taxed |
you had been taxed | you had been taxed |
he/she/it had been taxed | they had been taxed |
Future Indefinite, Passive Voice | |
---|---|
I shall/will be taxed | we shall/will be taxed |
you will be taxed | you will be taxed |
he/she/it will be taxed | they will be taxed |
Future Perfect, Passive Voice | |
---|---|
I shall/will have been taxed | we shall/will have been taxed |
you will have been taxed | you will have been taxed |
he/she/it will have been taxed | they will have been taxed |