Glossary entry (derived from question below)
Spanish term or phrase:
entidades obligadas a retener la condicion de contribuyente del IRPF...
English translation:
to withholding entities the status as a personal income tax payer
Added to glossary by
patinba
Jun 15, 2023 10:49
12 mos ago
33 viewers *
Spanish term
Australia
entidades obligadas a retener la condicion de contribuyente del IRPF...
Spanish to English
Bus/Financial
Law: Taxation & Customs
Certificate of Tax Regime
I need to add the entire sentence. I'm sorry it's so long but it's the entire phrase that I'm confused by, particularly the appearance of " la condicion de contribuyente" in the middle.
The entire section reads:
" se expide el presente certificado a los efectos de justificar ante las personas o entidades obligadas a retener la condicion de contribuyente del IRPF por este regimen especial de opcion de tributacion por el Impuesto sobre la Renta de no Residentes. "
I think I understand what it is saying, but I'd assume that the verb " retener' relates to the income tax ie the entities responsible for withholding tax, under the specific regime. I just don't understand how " retener la condicion" fits in.
Thank you
The entire section reads:
" se expide el presente certificado a los efectos de justificar ante las personas o entidades obligadas a retener la condicion de contribuyente del IRPF por este regimen especial de opcion de tributacion por el Impuesto sobre la Renta de no Residentes. "
I think I understand what it is saying, but I'd assume that the verb " retener' relates to the income tax ie the entities responsible for withholding tax, under the specific regime. I just don't understand how " retener la condicion" fits in.
Thank you
Proposed translations
(English)
| 3 +2 | to withholding entities the status as a personal income tax payer |
patinba
|
Change log
Jun 22, 2023 13:41: patinba Created KOG entry
Proposed translations
+2
1 hr
Selected
to withholding entities the status as a personal income tax payer
I think it is clearer if you pause after "retener".
to demonstrate to entities required to make withholdings the status as a personal income tax payer under the special regime
to demonstrate to entities required to make withholdings the status as a personal income tax payer under the special regime
Note from asker:
| thanks, I wondered if it was that, but wouldn't it need some more punctuation in that case? I know that source texts aren't always perfect, I was just genuinely confused and that's why I needed to include the whole sentence |
| oh, I see..I've only just now connected "justificar" with " la condicion...". I think it was the proximity of " condicion' to " retener" that was throwing me. |
Peer comment(s):
| agree |
Adrian MM.
: the question could have been split/the ST repunctuated: justificar (show proof to)/ ante las personas o entidades obligadas a retener / la condicion de... Otherwise, withhold rather than retain. We'll leave for now the thorny issue of the mechanics.
6 hrs
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Thank you!
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| agree |
neilmac
: Perhaps the wording could be tweaked, but this is it...
2 days 18 hrs
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Thank you!
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4 KudoZ points awarded for this answer.
Discussion
This certificate is issued to justifying to individuals or entities required to withhold the status of an Income Tax (IRPF) taxpayer under this special scheme of choosing to be taxed under the Non-Resident Income Tax.
https://www.boe.es/buscar/doc.php?id=BOE-A-1963-22706
Dos. Nunca perderá su condición de contribuyente quien, según la Ley, deba soportar la carga tributaria, aunque realice su traslación a otras personas.