GLOSARY
Impuestos - Taxes
Periodo impositivo / Ejercicio fiscal / Año tributario - Tax year
Base imponible / Base gravable - Tax base
Declaración - Tax return
Borrador - Draft
Contribuyente - Taxpayer
Ingresos imponibles / Renta imponible - Taxable income
Dividendos - Dividends
Interés - Interest
Gastos - Expenses
Tipo impositivo - Tax rate
Devolución - Refund
Retención - Withholding
Desgravar [algo] - Claim a tax exemption [for something]
Auditoría - Audit
Activos / Bienes - Assets
Pasivos / Deudas - Liabilities
Patrimonio - Equity / Net worth
El IRPF en inglés es income tax y la declaración es the tax return. Si
la declaración es conjunta, será a joint return. Y el verbo que puedes
usar para decir presentar la declaración es to file.
The Spanish tax year runs from 1 January to 31 December.
Autoliquidación en inglés sería self-assessment.
En lugar de pagar de más, nos sale a ingresar porque hemos tributado de
menos, usaremos los términos to underpay y underpayment
En caso de haber abonado más de lo que te corresponde en concepto de
IRPF (overpayment en inglés) y que por lo tanto te salga a devolver, lo que
recibiremos o solicitaremos será a tax refund.
VAT: Value Added Tax
IVA SOPORTADO : INPUT VAT
IVA REPERCUTIDO : OUTPUT VAT
IVA A PAGAR: VAT payable
IVA A COMPENSAR: Value Added Tax refundable or Value Added Tax
recoverable
INGRESOS FISCALES: Fiscal revenues
GASTOS FISCALES: Fiscal expenses
IRPF : Personal Income Tax
PAGO A CUENTA: Down payment / Payment on account
MODELOS:
AEAT: State Revenue Office
What kind of services must do a tax consultant?
We want you to be able to forget about everything related to fiscality
in your business, guaranteeing the fulfillment of all your tax
obligations, and for this reason in Lawyers and Accountants offers you
personalized tax advice. We count on an extensive team of
professional tax advisors with great experience, who will be at your
entire disposal for whatever needs you may have.
Services you will enjoy with our tax consultancy
Presentation of the VAT and the Income Tax Return.
Model 347.
Corporate Taxes.
Payments on account and of the Income Tax Return.
Wealth Tax.
Model 720.
Inheritance and Gift Tax.
We must add complete assistance over the proceedings related
to the management or inspection, as well as the direct support in
tax matters from a fiscal lawyer in any sanction your company may
get, taking care of the claims and resources related to the different
administrative bodies.
If you still not have any fiscal advisor, contact us without any
engagement and we will tell you how we can help you. You will
receive the help you may need in tax matters; you will save money
and you will have the guarantee that there will be no unpleasant
surprises.
Comunicación de obligaciones tributarias
Communication of tax obligations
IVA: Confección de declaraciones y libros oficiales
Communication of tax obligations
Información Intrastat y declaraciones
intracomunitarias
Intrastat reporting and intra-Community declarations
Retenciones: Declaraciones de residentes y no
residentes
Withholding Tax: Resident and non-resident returns
Impuesto sobre Sociedades: Consolidación fiscal,
confección
de declaraciones y pagos fraccionados
Corporate Income Tax: Fiscal consolidation, preparation
of returns and payments by instalments
Representación fiscal de empresas sin establecimiento
permanente
Tax representation for companies without permanent
establishment
Asistencia en inspecciones tributarias
Assistance in tax inspections
Provisión de domicilios sociales y fiscales
Provision of registered and tax addresses
