Jan 30, 2021 03:29
3 yrs ago
25 viewers *
Spanish term

líquido hereditario gravable

Spanish to English Law/Patents Law: Taxation & Customs
Estoy traduciendo una declaración de impuesto sobre sucesiones venezolana:

"Autoliquidación del impuesto
1. Total bienes inmuebles
2. Total bienes muebles
3. Patrimonio hereditario bruto (1 + 2)
4. Activo hereditario bruto (patrimonio hereditario bruto)
5. Desgravámenes
6. Exenciones
7. Exoneraciones
8. Total de exclusiones (desgravámenes - exenciones - exoneraciones)

Patrimonio neto hereditario
9. Activo hereditario neto (activo hereditario bruto - total de exclusiones)
10. Total pasivo
11. Patrimonio neto hereditario o **líquido hereditario gravable** (activo hereditario neto - total pasivo)"

Para patrimonio neto hereditario hasta ahora he colocado "net inheritance".

Muchas gracias por su ayuda

Proposed translations

+2
8 hrs
Selected

UK: net chargeable estate

I think taxable 'net inheritance' is on the right lines, albeit refers to a share of inheritance and the not of the whole estate that I think is the scenario here.

'O' is conjunctive rather than disjunctive so another way of saying / a.k.a. Patrimonio or Ativo Neto Hereditario: Net assets of the estate Scots law: Net Hereditary Assets...

Note that, in the UK, chargeable means taxable and not mortgageable estate, besides which net means net of debts and legacies etc. but not of tax:

'Compare the value of the estate at the end of step 4 (the value of the estate that you’ll pay tax on known as the ‘chargeable estate’) with the available threshold at the end of step 5.'
Example sentence:

Art 282. Concepto- El patrimonio líquido *(gravable)* se determina restando el patrimonio bruto poseído por el contribuyente en el último día del año o periodo gravable, el monto de las deudas a cargo del mismo vigentes en esa fecha.

Activo Hereditario Neto – Pasivos (permitidos por ley) = Patrimonio Neto Hereditario o Líquido Hereditario Gravable

Peer comment(s):

agree AllegroTrans : I would be happy with this for UK but I don't know what our cross-pond colleagues would use
54 mins
Thanks Chris. Possibly change chargeable - gravable - to 'taxable or subject to tax' > West, Lat. Am. etc. ESP > AmE
agree Luis M. Sosa
5 hrs
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4 KudoZ points awarded for this answer. Comment: "Selected automatically based on peer agreement."
17 hrs

taxable estate

.A taxable estate is the total value of a deceased person's assets that are subject to taxation. The net assets subject to taxation equal the person’s total assets minus liabilities and minus the prescribed tax-deductible portion of assets left behind by the deceased that cross some minimum threshold, below which no estate tax is levied.

Source:https://www.investopedia.com/terms/t/taxableestate.asp#:~:te...
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7 hrs

taxable inherited assets

Also 'taxable inherited liquid assets' is possible.
Self-assessment or self-payment of tax (auto-liquidación del impuesto)
(1) total real estate, total fixed assets
(2)non-secured assets, property or goods (movable assets)
(3) gross inherited wealth (estate or assets)
(4) gross inherited (heritable) assets
(5) tax relief, tax credits
(6) exemptions
(7) waivers or exemptions
(8) total number of exclusions
(9) total or net (combined) inherited wealth
(10) total liabilities
(11) taxable inherited (liquid) assets
(I found the above vocabulary using an on line translator aid.)

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Note added at 1 day 7 hrs (2021-01-31 11:22:51 GMT)
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It's in connection with taxes applied to heritable or inherited estates, whereby lump sums or gross amounts which can be inherited are subject to taxation once they're above a certain numerical limit. Estates, assets or sums of money which are below a financial limit are not usually subject to taxation.
Non-secured assets, property or goods (movable assets) might be items such as furniture, musical instruments or art-work. Other more important assets, items or properties should be secured or insured.
Liabilities have negative values and they're considered as passive while assets have positive values and they are considered as active.

(Se trata de los impuestos que están aplicados al patrimonio heriditario bruto, de modo que el patrimonio bruto que puede ser hereditado está sujeto al sistema impositivo una vez llega a un cierto límite financiero. El activo bruto u el patrimonio, o las cuantías de dinero que no llegan al límite numérico no están sujetos normalmente al mismo sistema impositivo. Los muebles brutos (el total de los muebles activos) pueden ser objetos como los contenidos de una vivienda, provisiones u obras de arte o música. Otros activos más importantes o propiedades deben de estar asegurados (llevar seguros). Los pasivos tienen valores negativos mientras los activos tienen valores positivos.)
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4 days

taxable residuary estate

My opinion, hope it helps.
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