Tax base — in Spanish and Italian.

Definition

The amount on which tax is calculated.

Spanish and Italian equivalents

In Spanish, Tax base is rendered as Base imponible; in Italian, as Base imponibile. Spanish equivalents follow Argentine (Rioplatense) usage where it differs from European Spanish. In a certified translation the equivalent is chosen for the target jurisdiction; where the concept has no exact counterpart, the source term is kept alongside a functional explanation.

Translating Tax & Financial Law terminology

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.

Related terms in Tax & Financial Law

• Tax — Impuesto / Tributo
• Taxpayer — Contribuyente
• Income tax — Impuesto a las ganancias / a la renta
• Value added tax (VAT) — Impuesto al valor agregado (IVA)
• Withholding tax — Retención impositiva
• Tax return — Declaración jurada / impositiva
• Tax rate — Alícuota / Tasa impositiva
• Tax assessment — Determinación / liquidación de impuestos
• Tax evasion — Evasión fiscal
• Tax avoidance — Elusión fiscal
• Tax exemption — Exención impositiva
• Customs duty / Tariff — Arancel / Derecho aduanero
• Stamp duty — Impuesto de sellos
• Property tax — Impuesto inmobiliario
• Inheritance tax — Impuesto a la herencia / transmisión gratuita
• Capital gains tax — Impuesto a las ganancias de capital
• Tax audit — Fiscalización / Inspección impositiva
• Tax authority — Administración tributaria / AFIP
• Tax credit — Crédito fiscal
• Double taxation — Doble imposición
• Fiscal year — Ejercicio fiscal / Año fiscal
• Interest / Surcharge — Intereses / Recargos
• Tax residence — Residencia fiscal
• Money laundering (financial) — Lavado de activos
• Audit (financial) — Auditoría
• Depreciation — Amortización / Depreciación
• Taxable income — Renta imponible / gravable
• Deduction — Deducción
• Tax haven — Paraíso fiscal
• Transfer pricing — Precios de transferencia

Browse the full Tax & Financial Law area, return to the dictionary index, or search all 712 terms in the interactive dictionary (also available as a PDF).

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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.