There may be a less wordy way of expressing this, but in UK and Irish corporations' annual reports I believe that the term used for "exceso de provision" is "overprovision."

Overprovision in Previous Years. 0.3. 0.6. (11.6). (8.1). Effective Tax Rate. 16.5%. 18.0% ... Held as Financial Fixed Assets ...
www.angloirishbank.com/downloads/annualreport1999.pdf

purchase price and the par value of financial fixed assets, is amortised on a straight ... Overprovision in respect of previous years. - Corporation tax ...
online.newcastle.co.uk/about/2003_report_accounts.pdf

financial Fixed assets. Investments in subsidiary undertakings ... Underprovision/(overprovision) related to prior Year ...
www.norish.com/files/1118243051report2000.PDF

... of Completion Date Net Asset Statement 19 5.3 Agreed Accounting Principles 19 5.4 ... correspondence 30 7.7 Taxation audits 30 7.8 Repayments or Overprovisions 31 8 ...
library.consusgroup.com/library_sbn/218/218942.asp - 58k - Supplemental Result

.. The tax charge in the prior year was at a comparable level due to the release of overprovisions relating to prior years as well the utilisation of overseas tax ...
www.wilshawplc.com/wilshaw2003.pdf - Supplemental Result

Here are websites where you can find the English translations of the annual reports of a few Spanish companies, which may prove to be helpful:


http://www.ebropuleva.com/ep/en/accionistas_inversores/info_...

http://www.prisa.es/en/accionistas/cuentas.html

http://www.repsolypf.com/eng/todosobrerepsolypf/accionistase...