Glosario Inglés Español Planilla De Contribución De Puerto Rico

GLOSARIO ESPAÑOL – INGLÉS



acreditada a la contribución estimada : credited to estimated tax

acreditar : credit, to - To enter (as an amount) on the credit side of an account . [def. Black’s]

acreditar a la contribución estimada : credited to estimated tax, to be

activos : assets – 1. Items that are owned and have value. 2. entries on a balance sheet showing the items of propertyowned, including cash, inventory, equipment, real estate, accounts receivable, and goodwill. 3. All the property of a person (esp. a bankrupt or deceased person) available for paying debts or for distribution. [def. Black’s]

activos embargables : distrainable assets – Assets subject to seizure and detention as a means of forcing (a person, usu. a tenant) to perform an obligation (such aspaying overdue rent). [def. Black’s]

adición a la contribución por falta de pago de la contribución estimada : addition to the tax for failure to pay estimated tax

ajuste gradual : gradual adjustment

amortización (ej.- goodwill) : amortization (ie.- goodwill) - 1. The act or result of gradually extinguishing a debt, such as a mortgage, usu. by contributing payments of principal each time aperiodic interest payment is due. [def. Black’s]

anejo [Hacienda] : schedule - a written list or inventory; esp., a statement that is attached to a document and that gives a detailed showing of the matters referred to in the document . [def. Black’s]

anexo [IRS] / que se acompañan [Hacienda] / acompañarse [Hacienda] : attached

anualidad : annuity - 1. An obligation to pay a stated sum,usu. monthly or annually, to a stated recipient. These payments terminate upon the death of the designated beneficiary. 2. A fixed sum of money payable periodically. 3. A right, often acquired under a life-insurance contract, to receive fixed payments periodically for a specified duration. [def. Black’s]

anualidad variable : variable annuity - An annuity that makes payments in varying amountsdepending on the success of investment strategy. [def. Black’s]

año contributivo : taxable year

aportaciones : contributions

asalariado : salaried [Hacienda] / wage earner [IRS]

bajo penalidad de perjurio : under penalty of perjury

balance pendiente de pago : balance of tax due

base ajustada : adjusted basis

beneficiario : beneficiary - person for whose benefit property is heldin trust; esp., one designated to benefit from an appointment, disposition, or assignment (as in a will, insurance policy, etc.), or to receive something as a result of a legal arrangement or instrument. [def. Black’s]

bienes inmuebles : real property - Land and anything growing on, attached to, or erected on it, excluding anything that may be severed without injury to the land. Real propertycan be either corporeal (soil and buildings) or incorporeal (easements). [def. Black’s]

cantidad de ajuste gradual : gradual adjustment amount

cesión de reclamación de exención : release of claim to exemption

códigos ocupacionales : occupational codes

Colecturía : Internal Revenue Collections Office

comprobantes de retención : withholding statements

cómputo de la ganancia :computation of gain

concesiones y propinas : allowances and tips

contratista federal gubernamental [IRS] : government contractor [IRS]

contratos de anualidad variable : variable annuity contracts

contribución : tax, taxes

contribución básica alterna : Alternate Basic Tax [Hacienda] / Alternative Minimum Tax [IRS] - A tax, often a flat rate, potentially imposed on corporations andhigher-income individuals to ensure that those taxpayers do not avoid too much (or all) income-tax liability by legitimately using exclusions, deductions, and credits. [def. Black’s]

contribución determinada : tax determined

contribución especial sobre dividendos de corporaciones : special tax on corporate dividends

contribución estimada : estimated tax

contribución pagada : tax paid...