Moral única

English translation: Corporate, Single-establishment

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Moral única
English translation:Corporate, Single-establishment
Entered by: Charles Davis

05:47 Sep 9, 2016
Spanish to English translations [PRO]
Bus/Financial - Management
Spanish term or phrase: Moral única
Company Type: MORAL, UNICA
Source: https://opencorporates.com/companies/mx/2344021
AliciaJuana
Philippines
Corporate, Single
Explanation:
Not a sole trader, though that looks like a reasonable guess. Note that the company in your example is an S.A. de C.V., which can't be a sole trader. And nothing to do with moral status.

"Moral" means that the enterprise is a "persona moral", a legal entity, as opposed to a "persona física", an individual. An empresa in Mexico can be a physical person (and I would therefore say "type of enterprise" rather than "type of company" for "empresa"). So "empresa moral" means "empresa persona moral":

"¿Como le puedo dar de baja a una empresa moral?
[...]
Mas o menos es el proceso que tienes que hacer para dar de baja una empresa persona moral."
http://www.aportacionesfiscales.com/index.php/forum/2-fiscal...

"Por supuesto que una persona física, puede ser empresa, de conformidad con el último párrafo del artículo 16 del Código Fiscal de la Federación:
Se considera empresa la persona física o moral que realice las actividades a que se refiere este artículo, ya sea directamente, a través de fideicomiso o por conducto de terceros; por establecimiento se entenderá cualquier lugar de negocios en que se desarrollen, parcial o totalmente, las citadas actividades empresariales.
Más no la considera persona moral…
Así pues, de acuerdo con el primer párrafo del artículo 8 de la LISR, cuando en esta Ley se haga mención a persona moral, se entienden comprendidas, entre otras, las sociedades mercantiles, los organismos descentralizados que realicen preponderantemente actividades empresariales, las instituciones de crédito, las sociedades y asociaciones civiles y la asociación en participación cuando a través de ella se realicen actividades empresariales en México."
http://www.aportacionesfiscales.com/index.php/forum/2-fiscal...

"Única" is one of the options that can be entered on the company registration form:

"5.- Tipo de empresa (moral, física, única, matriz, sucursal, No. de sucursales)"
http://www.contactopyme.gob.mx/ssi/consultor/archivos/manual...

The meaning of "única" is usefully explained here, in a guide to filling in the form:

"1.1 EMPRESA
ÚNICA Cuando la empresa no tiene representación alguna de sus oficinas principales.
MATRIZ Se refiere a las oficinas principales de una empresa.
SUCURSAL Cuando se trata de alguna representación de las oficinas principales de una empresa."
http://studylib.es/doc/508836/guía-para-el-llenado-del-forma...

So it means a stand-alone company that is not a parent or holding company (it has no subsidiaries or branches) and is not a subsidiary or branch.

For "moral" you could put "legal entity", but I think in this context the best word would be "corporate", as opposed to "individual" (which could be used for "física"). The source above on personas morales for tax purposes shows that they are corporate entities. It's the idea of corporate personhood.

For "única", I think "single" would work: a single company.

"No large business today is carried on through a single company. Rather a string of parent, subsidiary, subsubsidiary, and associated companies exist"
https://books.google.es/books?id=LQflMqcZyOoC&pg=PA61&lpg=PA...
Selected response from:

Charles Davis
Spain
Local time: 02:37
Grading comment
Thank you!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +4Corporate, Single
Charles Davis
3 -1Moral, One-of-a-kind
JohnMcDove


  

Answers


25 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
Moral, One-of-a-kind


Explanation:
Nota Bene:

Your link provided gives

Moral, Unica.
Defining the kind of Company it is, the type of company.

Without further context or explanations, I'd go with what I am proposing.

Saludos cordiales.

JohnMcDove
United States
Local time: 18:37
Native speaker of: Native in SpanishSpanish

Peer comments on this answer (and responses from the answerer)
disagree  AllegroTrans: I don't think "one of a kind" would ever be be used to describe a company in an official sense: and you have clearly misunderstood "moral"
4 hrs
  -> Thank you, Allegro. I now cleared the terms with the excellent input by Charles. :-)
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
Corporate, Single


Explanation:
Not a sole trader, though that looks like a reasonable guess. Note that the company in your example is an S.A. de C.V., which can't be a sole trader. And nothing to do with moral status.

"Moral" means that the enterprise is a "persona moral", a legal entity, as opposed to a "persona física", an individual. An empresa in Mexico can be a physical person (and I would therefore say "type of enterprise" rather than "type of company" for "empresa"). So "empresa moral" means "empresa persona moral":

"¿Como le puedo dar de baja a una empresa moral?
[...]
Mas o menos es el proceso que tienes que hacer para dar de baja una empresa persona moral."
http://www.aportacionesfiscales.com/index.php/forum/2-fiscal...

"Por supuesto que una persona física, puede ser empresa, de conformidad con el último párrafo del artículo 16 del Código Fiscal de la Federación:
Se considera empresa la persona física o moral que realice las actividades a que se refiere este artículo, ya sea directamente, a través de fideicomiso o por conducto de terceros; por establecimiento se entenderá cualquier lugar de negocios en que se desarrollen, parcial o totalmente, las citadas actividades empresariales.
Más no la considera persona moral…
Así pues, de acuerdo con el primer párrafo del artículo 8 de la LISR, cuando en esta Ley se haga mención a persona moral, se entienden comprendidas, entre otras, las sociedades mercantiles, los organismos descentralizados que realicen preponderantemente actividades empresariales, las instituciones de crédito, las sociedades y asociaciones civiles y la asociación en participación cuando a través de ella se realicen actividades empresariales en México."
http://www.aportacionesfiscales.com/index.php/forum/2-fiscal...

"Única" is one of the options that can be entered on the company registration form:

"5.- Tipo de empresa (moral, física, única, matriz, sucursal, No. de sucursales)"
http://www.contactopyme.gob.mx/ssi/consultor/archivos/manual...

The meaning of "única" is usefully explained here, in a guide to filling in the form:

"1.1 EMPRESA
ÚNICA Cuando la empresa no tiene representación alguna de sus oficinas principales.
MATRIZ Se refiere a las oficinas principales de una empresa.
SUCURSAL Cuando se trata de alguna representación de las oficinas principales de una empresa."
http://studylib.es/doc/508836/guía-para-el-llenado-del-forma...

So it means a stand-alone company that is not a parent or holding company (it has no subsidiaries or branches) and is not a subsidiary or branch.

For "moral" you could put "legal entity", but I think in this context the best word would be "corporate", as opposed to "individual" (which could be used for "física"). The source above on personas morales for tax purposes shows that they are corporate entities. It's the idea of corporate personhood.

For "única", I think "single" would work: a single company.

"No large business today is carried on through a single company. Rather a string of parent, subsidiary, subsubsidiary, and associated companies exist"
https://books.google.es/books?id=LQflMqcZyOoC&pg=PA61&lpg=PA...

Charles Davis
Spain
Local time: 02:37
Native speaker of: English
PRO pts in category: 20
Grading comment
Thank you!

Peer comments on this answer (and responses from the answerer)
agree  AllegroTrans: strange that "moral" isn't expanded into the precise type of company, but anyway this must be correct
1 hr
  -> I suppose it's specified elsewhere. Thanks, Chris :)

agree  neilmac: I never even bothered looking at the link. You da man, CD :-)
6 hrs
  -> Thank you kindly, sir!

agree  JohnMcDove: Chapeau! Cada día aprendemos algo. :-)
12 hrs
  -> Muchas gracias, John :-) Eso es lo que más me gusta de lo que hacemos aquí.

agree  Robert Carter: Great info as always. I think you could perhaps go for "body corporate" or "juridical person" though, as a contrast with "natural person" (persona física). Perhaps "single-establishment" too?
3 days 15 hrs
  -> Thanks, Robert! All good suggestion, particularly "single-establishment"; "single" is a bit vague and possibly ambiguous. I was hoping for single-word options, but that's not an absolute priority.
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