'step taken' had de novo been our Central London notarial office translation for 'diligencia', as suggested by a ProZ Notary Public and ex.-ECJ translator.

Sometimes of course means a 'proceeding'.

Note that 'diligence' even if 'due' is to be avoided in the light of its Scots law meaning of 'enforcement'.

Incorporation : may look ambiguous, though does not refer to 'constituir' of a partnership or company, rather incoporation of the instrument into the Notary's 'Protocol of Instruments' cf. Brooke's Notary, Sweet & Maxwell (1. *inclusion, adddition* 2. PR - Puerto Rico: incorporation of an empresa, 'Calque of the Delaware Business Corporations Law, West, though I'm unsure of the Delaware bankruptcy advantage).

Compare carefully and closely the Anglo-Am. probate doctrine of 'incorporation of docs.' into a Last Will and Testament as an extraneous matter, but still admitted to probate and closely linked to half- and fully-secret trusts (favo/u/ring any illegit. child/ren and mistresses etc.) and taking effect and operating 'dehors' such Will.

"Incorporation is about inheritance tax aspects. Where a sole trader incorporates his business this does not result in diminution in the value of estate with no transfer in value for inheritance tax purposes.
However, where a partnership is incorporated some partners may experience a diminution in the value of their estates. This is because a minority share in the newly incorporated company will often me worth less than the previous share of the partnership."
"Collation occurs when the value of a capital gift or advance made by an individual during their lifetime to their child or remoter issue is notionally collated or added to the legitim fund for the purposes of calculating the sums due to potential legitim claimants in satisfaction of legal rights.
Not all lifetime advances must be collated while certain conditions must be met."
Diligence is careful activity when effectuating something, often with promptness.
https://dle.rae.es/diligencia?m=form