Legal dictionary · Area 12 of 17

Tax & Financial Law — EN · ES · IT.

31 terms from Tax & Financial Law, each with its Spanish and Italian equivalent and a plain-language definition. Open any term for its own page.

Tax terminology is tied to each country's own taxes and authorities: IRPF, IVA, ISR, IRPEF, codice fiscale, NIF, RFC, Agencia Tributaria, Agenzia delle Entrate. A certified translation never converts these into IRS equivalents; it keeps the original name, gives its expansion, and adds the nearest English description so that a U.S. accountant, immigration officer or court knows exactly which tax, identifier or agency is meant. Figures, dates and currency formats are reproduced as in the source.

Tax

ENTax — A compulsory contribution levied by the state.

ESImpuesto / Tributo

ITImposta / Tassa

Taxpayer

ENTaxpayer — A person or entity liable to pay tax.

ESContribuyente

ITContribuente

Income tax

ENIncome tax — A tax on a person's or entity's income.

ESImpuesto a las ganancias / a la renta

ITImposta sul reddito

Value added tax (VAT)

ENValue added tax (VAT) — A consumption tax added at each stage of supply.

ESImpuesto al valor agregado (IVA)

ITImposta sul valore aggiunto (IVA)

Withholding tax

ENWithholding tax — Tax deducted at source from a payment.

ESRetención impositiva

ITRitenuta d'acconto

Tax return

ENTax return — A filing reporting income and tax owed.

ESDeclaración jurada / impositiva

ITDichiarazione dei redditi

Tax base

ENTax base — The amount on which tax is calculated.

ESBase imponible

ITBase imponibile

Tax rate

ENTax rate — The percentage at which tax is charged.

ESAlícuota / Tasa impositiva

ITAliquota

Tax assessment

ENTax assessment — The official calculation of tax due.

ESDeterminación / liquidación de impuestos

ITAccertamento fiscale

Tax evasion

ENTax evasion — The illegal non-payment of taxes.

ESEvasión fiscal

ITEvasione fiscale

Tax avoidance

ENTax avoidance — Lawful arrangement to minimise tax.

ESElusión fiscal

ITElusione fiscale

Tax exemption

ENTax exemption — A release from the obligation to pay a tax.

ESExención impositiva

ITEsenzione fiscale

Customs duty / Tariff

ENCustoms duty / Tariff — A tax on imported or exported goods.

ESArancel / Derecho aduanero

ITDazio doganale

Stamp duty

ENStamp duty — A tax on certain legal documents.

ESImpuesto de sellos

ITImposta di bollo

Property tax

ENProperty tax — A tax on the ownership of real property.

ESImpuesto inmobiliario

ITImposta sugli immobili

Inheritance tax

ENInheritance tax — A tax on property received from a deceased person.

ESImpuesto a la herencia / transmisión gratuita

ITImposta di successione

Capital gains tax

ENCapital gains tax — A tax on profit from the sale of assets.

ESImpuesto a las ganancias de capital

ITImposta sulle plusvalenze

Tax audit

ENTax audit — An official examination of a taxpayer's affairs.

ESFiscalización / Inspección impositiva

ITVerifica fiscale

Tax authority

ENTax authority — The body responsible for collecting taxes.

ESAdministración tributaria / AFIP

ITAgenzia delle entrate / Fisco

Tax credit

ENTax credit — An amount that can be offset against tax owed.

ESCrédito fiscal

ITCredito d'imposta

Double taxation

ENDouble taxation — Taxation of the same income by two jurisdictions.

ESDoble imposición

ITDoppia imposizione

Fiscal year

ENFiscal year — The 12-month period used for tax accounting.

ESEjercicio fiscal / Año fiscal

ITEsercizio fiscale / Anno d'imposta

Interest / Surcharge

ENInterest / Surcharge — Additional charges for late or unpaid tax.

ESIntereses / Recargos

ITInteressi / Sovrattassa

Tax residence

ENTax residence — The jurisdiction where a person is taxed on income.

ESResidencia fiscal

ITResidenza fiscale

Money laundering (financial)

ENMoney laundering (financial) — Concealing the unlawful origin of money.

ESLavado de activos

ITRiciclaggio di denaro

Audit (financial)

ENAudit (financial) — An independent examination of financial records.

ESAuditoría

ITRevisione contabile

Depreciation

ENDepreciation — The allocation of an asset's cost over its life.

ESAmortización / Depreciación

ITAmmortamento

Taxable income

ENTaxable income — Income subject to taxation after deductions.

ESRenta imponible / gravable

ITReddito imponibile

Deduction

ENDeduction — An amount subtracted from taxable income.

ESDeducción

ITDeduzione / Detrazione

Tax haven

ENTax haven — A jurisdiction with very low or no taxes.

ESParaíso fiscal

ITParadiso fiscale

Transfer pricing

ENTransfer pricing — Pricing of transactions between related entities.

ESPrecios de transferencia

ITPrezzi di trasferimento

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This page is for general orientation only. It is not legal advice and does not substitute for advice from licensed counsel in the relevant jurisdiction. Terminology varies between countries and between civil-law and common-law systems; the equivalents shown here are the most common in cross-border practice.

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