Asked | Open questions | Answered Points Date Pair Term / Answer given Level Status Gloss 4 Aug 3 '23 esl>eng cuota estatal correspondiente a la base liquidable general tax payable to central government on the general tax base pro closed no 4 Apr 12 '22 eng>esl person liable to value added tax sujeto pasivo del impuesto sobre el valor añadido pro closed no - Oct 24 '20 esl>eng TAI (here) tax territory pro closed no 4 Oct 21 '20 esl>eng figura impositiva tax pro closed no - Apr 27 '20 esl>eng caer en uno de los supuestos meeting any of the definitions pro closed ok 4 Nov 27 '17 esl>eng trascendencia tributaria of interest for tax purposes pro closed no - Jul 4 '10 esl>eng retención o ingreso a cuenta withholding or prepayment pro closed no - May 18 '10 esl>eng cuota soportada input VAT pro closed no 3 Nov 28 '09 eng>esl input tax credit deducción de IVA soportado pro closed ok 4 Nov 13 '09 eng>esl above-named Subchapter S corporation files Form 1120s que la citada sociedad que tributa bajo el subcapítulo S presenta .... pro closed ok 4 Sep 2 '08 eng>esl Short of a change que no sean un cambio de la legislación pro closed ok 4 Aug 25 '08 esl>eng derechos sobre los mismos a título oneroso disposal of ... for valuable consideration pro closed ok 4 Jul 17 '08 esl>eng FABS 52 FASB 52 pro closed no 4 Dec 18 '07 esl>eng efectuando en el mismo período de liquidación la deducción ... by booking a deduction, as output VAT, in the same settlement period and for the same amount... pro closed ok - Nov 14 '07 esl>eng prestaciones de recursos investment income pro closed no 4 Oct 29 '07 esl>eng fraccionadas break bulk pro closed ok - Oct 4 '07 esl>eng no obsta al Nevertheless pro closed ok 4 Jul 18 '07 esl>eng previa intervención de AFTER intervention by the XXX pro closed no - Jun 30 '07 eng>esl excuse tax excise tax = aranceles or impuestos especiales pro closed ok 4 May 10 '07 esl>eng R.I.S Corporate Income Tax Regulation pro closed ok 4 Apr 17 '07 esl>eng aportación a planes de pensiones y asimilados contributions to pension plans and similar pro closed ok 4 Mar 23 '07 esl>eng enajenación de los títulos que representan la participación en dichos fondos when the securities representing the holding in those funds are disposed of pro closed no - Aug 23 '06 eng>esl must be treated as imputed income and grossed up to eliminate the US tax effects debe tratarse como renta imputada y elevarse al íntegro para eliminar el efecto de los impuestos pro closed ok 4 Jul 19 '06 eng>esl notional income tax IRPF nocional pro closed ok 4 Jul 13 '06 esl>eng IVA soportado-soportan input VAT pro closed ok - Mar 19 '06 esl>eng separación de tributación en régimen de consolidación fiscal to exclude it from the tax consolidation system of the group of companies controlled by ZZZ pro closed ok - Dec 28 '05 esl>eng estado de concurso bankrupt pro closed ok 4 Oct 27 '05 eng>esl input VAT recovery recuperación del IVA soportado pro closed ok 4 May 12 '04 eng>esl on timing differences por las diferencias temporales pro closed no 4 May 11 '04 esl>eng COMPENS B.I. NEGAT. tax losses offset against income pro closed ok - May 11 '04 esl>eng PTE. anterior pendiente anterior pro closed ok 4 May 11 '04 esl>eng Comp. B.I. Neg por exceso tax losses carried forward pro closed ok Asked | Open questions | Answered