Glossary entry (derived from question below)
Italian term or phrase:
incapienza in sede di conguaglio
Spanish translation:
insuficiencia al momento de la compensacion fiscal
Italian term
INCAPIENZA IN SEDE DI CONGUAGLIO
Spero possiate aiutarmi.
PRO (1): Maura Affinita
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Proposed translations
insuficiencia al momento de la compensacion fiscal
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Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de ...Las pérdidas patrimoniales no compensadas por insuficiencia del citado saldo se .... Compensaciones fiscales. La Ley de Presupuestos Generales del Estado ...
noticias.juridicas.com/base_datos/Fiscal/l35-2006.t13.html -
garantía insuficiente al momento de hacer efectivo el crédito (o "al momento de la liquidación")
Buona domenica!
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Note added at 5 ore (2009-04-05 20:46:55 GMT)
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¡Perdón! Por una ‘svista’ respondí en forma irresponsable, pues acabo de leer (apenas ahora) que se trata de un certificado de rentas de trabajador dependiente.
Me parece entonces -aunque no estoy muy segura-, que las retenciones realizadas al trabajador son insuficientes para cubrir el impuesto debido. Si este es el caso, sugeriría algo como "COMPENSACIÓN DEL IMPUESTO/IMPUESTOS A PAGAR/SUMA A COMPENSAR … (POR INSUFICIENCIA DE RETENCIONES?) AL MOMENTO DE LA LIQUIDACIÓN”
Son simples propuestas susceptibles de ser corregidas, pero en todo caso espero que alguna de ellas pueda servirte.
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