la base imponible del impuesto

English translation: Taxable income

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:la base imponible del impuesto
English translation:Taxable income
Entered by: Ruth Ramsey

22:03 Jun 24, 2017
Spanish to English translations [PRO]
Bus/Financial - Finance (general) / Notes to Financial Statements
Spanish term or phrase: la base imponible del impuesto
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...
Ruth Ramsey
United Kingdom
Local time: 02:32
Taxable income
Explanation:
... 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"
Selected response from:

Patricia Fierro, M. Sc.
Ecuador
Local time: 21:32
Grading comment
Thanks Patricia. This is what I opted for in the end.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +2Taxable income
Patricia Fierro, M. Sc.
3 +3tax base
Ana Vozone


Discussion entries: 4





  

Answers


28 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +3
tax base


Explanation:
http://www.investopedia.com/terms/t/taxbase.asp

Ana Vozone
Local time: 02:32
Does not meet criteria
Specializes in field
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 113
Notes to answerer
Asker: Thanks for your answer too, Ana.


Peer comments on this answer (and responses from the answerer)
agree  Andy Watkinson
2 hrs
  -> Thank you, Andy!

agree  AllegroTrans
12 hrs
  -> Thank you, AllegroTrans!

agree  patinba
1 day 14 hrs
  -> Thank you, patinba!
Login to enter a peer comment (or grade)

23 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
Taxable income


Explanation:
... affect accounting results, the taxable income or the ...

--------------------------------------------------
Note added at 17 hrs (2017-06-25 15:12:39 GMT)
--------------------------------------------------

I am not sure about the last part "de las inversiones"

Patricia Fierro, M. Sc.
Ecuador
Local time: 21:32
Meets criteria
Works in field
Native speaker of: Native in SpanishSpanish, Native in EnglishEnglish
PRO pts in category: 48
Grading comment
Thanks Patricia. This is what I opted for in the end.
Notes to answerer
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"?

Asker: 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!


Peer comments on this answer (and responses from the answerer)
agree  Traduz4Clarity: Agree!
4 hrs

agree  Manuel Aburto
14 hrs
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