Glossary entry

Spanish term or phrase:

Acrecentamiento por ganancias

English translation:

Gross(ing)-up of taxable earnings

Added to glossary by Adrian MM. (X)
May 1, 2016 23:42
8 yrs ago
7 viewers *
Spanish term

Acrecentamiento por ganancias

Spanish to English Bus/Financial Law: Taxation & Customs Formulario de AFIP (Argen
Dice:
Incluye o no acrecentamiento por ganancias

Mi opción es: Inclusion or No Inclusion of Income Tax Gross-up

gracias!
References
Ref:
Change log

May 4, 2016 19:36: Adrian MM. (X) Created KOG entry

Discussion

Daniela Dib (asker) May 4, 2016:
So, why EARNINGS if "Impuesto a las ganancias" is "Income tax" and not "Earnings TAx"? Thanks a lot!

Proposed translations

+1
8 hrs
Spanish term (edited): (Arg.) Acrecentamiento por ganancias
Selected

Gross(ing)-up of taxable earnings

Income Tax Gross-up - not really. It is the earnings that are grossed up by the tax factor.

Jane M. beat me to the web ref.

The employer pays back the income tax to the employee, so what the latter receives is a grossed-up amount - adding back in the tax payable.

cf. the UK CTT capital transfer tax of old, now inheritance tax, payable on gifts by the donor (or donee on default).

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Note added at 1 day1 hr (2016-05-03 01:09:22 GMT)
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Impuesto a las ganancias: (BrE: personal) Income Tax; corporate income = Corporation Tax; (gen.) tax on earnings (note the lower casing).
Example sentence:

Este procedimiento se denomina “acrecentamiento”, porque hace crecer el ingreso neto del empleado hasta el importe exacto en que el impuesto pierde incidencia, haciendo como si no hubiera existido.

Note from asker:
So, why "Impuesto a las ganancias" is "Income tax" and not "Earnings TAx"? Thanks a lot!
Peer comment(s):

agree patinba
3 hrs
Thanks and gracias!
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4 KudoZ points awarded for this answer.
2 hrs

(income tax) increase driven by earnings

my take
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Reference comments

7 hrs
Reference:

Ref:

Peer comments on this reference comment:

agree Adrian MM. (X)
46 mins
Thanks Adrian.
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