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  3. Law: Taxation & Customs

deudas tributarias liquidadas y autoliquidadas

English translation: taxes due/tax debts, both notified and reported

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:deudas tributarias liquidadas y autoliquidadas
English translation:taxes due/tax debts, both notified and reported
Entered by: peter jackson

20:00 Jan 11, 2015
Spanish to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Spanish term or phrase: deudas tributarias liquidadas y autoliquidadas
Una de las cuestiones más peliagudas ligadas a la recuperación de las ayudas es la coexistencia de plazos de prescripción de distinta duración en la normativa comunitaria, de un lado, y en la interna, de otro. Mientras el artículo 15 del Reglamento de aplicación prevé un plazo de prescripción de diez años en relación con “las competencias de la Comisión en lo relativo a la recuperación de las ayudas”, la Ley General Tributaria dispone que prescribirán a los cuatro años, de una parte, los derechos de la Administración para determinar la deuda tributaria mediante la oportuna liquidación y, de otra, para exigir el pago de las deudas tributarias liquidadas y autoliquidadas
peter jackson
Spain
Local time: 23:37
taxes due/tax debts, both notified and reported
Explanation:
(another way of expressing it)

deudas tributarias liquidadas = tax debts/taxes due as assessed and notified to the taxpayer by the tax authorities, such as real estate tax (“impuesto sobre bienes inmuebles”) or vehicle tax (“impuesto sobre vehículos de tracción mecánica”); you don’t pay it until you get the the bill from the taxman

deudas tributarias autoliquidadas = tax debts/taxes due as assessed and reported by the taxpayer on his tax return (“declaración de la renta”) and (supposedly) paid within the prescribed period for compliance. In Spain called “autoliquidación” ("self-assessment" of taxes); main example is individual income tax (“impuesto sobre la renta de las personas físicas”)
Selected response from:

Rebecca Jowers
Spain
Local time: 23:37
Grading comment
Thanks, Rebecca.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3taxes due/tax debts, both notified and reported
Rebecca Jowers
3Liquidated tax debts and voluntary tax payments
Richard Vranch


Discussion entries: 6





  

Answers


7 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
Liquidated tax debts and voluntary tax payments


Explanation:
*

Richard Vranch
Local time: 22:37
Native speaker of: Native in EnglishEnglish
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30 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
taxes due/tax debts, both notified and reported


Explanation:
(another way of expressing it)

deudas tributarias liquidadas = tax debts/taxes due as assessed and notified to the taxpayer by the tax authorities, such as real estate tax (“impuesto sobre bienes inmuebles”) or vehicle tax (“impuesto sobre vehículos de tracción mecánica”); you don’t pay it until you get the the bill from the taxman

deudas tributarias autoliquidadas = tax debts/taxes due as assessed and reported by the taxpayer on his tax return (“declaración de la renta”) and (supposedly) paid within the prescribed period for compliance. In Spain called “autoliquidación” ("self-assessment" of taxes); main example is individual income tax (“impuesto sobre la renta de las personas físicas”)


Rebecca Jowers
Spain
Local time: 23:37
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 88
Grading comment
Thanks, Rebecca.
Notes to answerer
Asker: This sounds good, Rebecca. Thanks. It maintains something of the format of the original text, too.


Peer comments on this answer (and responses from the answerer)
neutral  philgoddard: I think "notified and reported" could be confusing, as they both mean the same thing.
8 mins
  -> This is the language of the Spanish tax system in which with "deudas liquidadas" the taxman notifies you of the taxes you owe, while with "deudas autoliquidadas" you report your income and assess your own taxes on a tax form.
agree  Patricia Fierro, M. Sc.
2 hrs
  -> Thanks Patricia
agree  Andy Watkinson
3 hrs
  -> Thanks Andy
agree  AllegroTrans: perhaps "notified and declared" would get over Phil's valid point
5 hrs
  -> Thanks AllegroTrans. That's also a good way of putting it.
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