This question was closed without grading. Reason: Errant question
Dec 20, 2015 21:43
8 yrs ago
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Spanish term

EROGACIONES POR APROVECHAMIENTOS

Spanish to English Other Law (general) EROGACIONES POR APROVECHAMIENTOS
FROM A MEXICAN TAX RETURN, UNDER DEDUCTIONS SECTION

Discussion

Chris Bruton (asker) Dec 21, 2015:
Yes this is for a 'persona moral'--legal entity

Proposed translations

59 mins

outgoings for expenses (or simply "expenses")

I am assuming this is a self-employed person claiming an offset of income tax for his/her professional outgoings?
Peer comment(s):

neutral Robert Carter : I think you'll have to be a little more precise, look at the list of deductible expenses/expenditures here: http://www.sat.gob.mx/fichas_tematicas/reforma_fiscal/Pagina...
14 mins
well the source txt is not exactly precise, we really need better context perhaps
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1 hr

(personal/corporate) public consumer tax spending

Tom West III's (Mex etc) ES/amE dictionary> aprovechamientos - taxes for public services; public use taxes.

For non-Mexican consumption: outgoings on amenities.

Unclear whether this is an individual's personal, a partnership, mining concession or a corporation tax return - the translation might well go different ways.

PS Becerra's miscellaneous-category explanation would send the term in the UK into a 'sweep-up schedule of tax'.
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3 mins

DISBURSEMENTS FOR GOVERNMENT CHARGES

Aprovechamientos in Mexico are, according to Becerra, government charges that don't fall under various other headings (taxes, duties, etc.)

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Note added at 6 mins (2015-12-20 21:50:32 GMT)
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Those headings, in Spanish, are: impuestos, derechos and productos (the latter being revenues from government businesses).

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Note added at 1 hr (2015-12-20 23:10:59 GMT)
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Expenditures (not expenses) can be used if you have objections to the word "disbursement" though I see them as synonymous.

From the SAT's definition of Aprovechamientos:
Son los ingresos que percibe el Estado por funciones de derecho público distintos de las contribuciones, de los ingresos derivados de financiamientos y de los que obtengan los organismos descentralizados y las empresas de participación estatal.
http://www.sat.gob.mx/fichas_tematicas/e5/Paginas/Aprovecham...

Aprovechamientos: Son ingresos ordinarios provenientes de las actividades de derecho público que realiza el gobierno, y que recibe en forma de recargos, intereses moratorios o multas, o como cualquier ingreso no clasificable, como impuestos, aportaciones de seguridad social, contribución de mejoras, derechos o productos.
http://www.cca.org.mx/funcionarios/emprendegestionpublica/gl...

For example, if you fail to pay your estimated monthly (or bimonthly) tax return by the deadline within the following month, you have to pay "recargos", and then, if you pay a month after that, you have to pay "actualizaciones" on your "recargos". These items are an example of "aprovechamientos"; in this case they're not strictly taxes, but rather financing charges (which of course, go to the treasury).
Peer comment(s):

neutral AllegroTrans : The problem with "disbursements" (Brit EN) is that they usually refer to expenses incurred by professionals, e.g. lawyers, si I cannot see this working in the context
48 mins
I was not aware of that, thanks for mentioning it. I use it often in translations of Mexican tax returns for the US. Even so, this might well be a professional's tax return.
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