Glossary entry (derived from question below)
Spanish term or phrase:
gastos por sustracción
English translation:
(costs) due to misappropriation
Added to glossary by
Taña Dalglish
May 4, 2020 21:24
4 yrs ago
37 viewers *
Spanish term
Nicaragua
Professional, Versatile & Trustworthy!
Native in: Spanish
Works in: English to Spanish, Spanish to English
gastos por sustracción
Spanish to English
Law/Patents
Law: Taxation & Customs
Taxation
Hola,
Al igual que los términos anteriores no tengo mucho contexto; sin embargo, a diferencia de los demás casos, el texto a continuación esté estrechamente relacionado con el término que consulto (gastos por sustracción)
En el inciso d.ii se hace referencia de manera indirecta.
¿Cómo debo proceder ante la Administración Tributaria para que ésta me reconozca las pérdidas producidas por caducidad?
Para tener derecho a la deducción referida en el numeral 18 del art. 39 de la LCT, será necesario:
a. Que ocurran dentro del período gravable;
b. Estén debidamente documentadas, cuando excedan de las pérdidas del giro del negocio. Se entenderá como pérdidas normales, las mermas previsibles en los procesos de producción conforme los estándares de cada actividad establecidos por la autoridad competente;
c. Sean verificadas por la Administración Tributaria, cuando excedan de las pérdidas normales. Para los casos en que sea necesario efectuar destrucción de mercancías o bienes, el contribuyente deberá notificar a la Administración Tributaria con quince (15) días anticipados, a la fecha de la realización de la misma. Si se tratase de bienes perecederos o peligrosos, por razones de salud pública o ambiental, el período de notificación podrá ser menor de los (15) días y deberá contar con el aval de la autoridad competente según el caso. En los casos que la Administración Tributaria no se presente a verificar la destrucción solicitada, bastará con el aval de la autoridad competente;
d. Las pérdidas por destrucción por casos fortuitos, fuerza mayor o faltante de inventarios, para ser deducibles, deberán ser demostradas por el contribuyente según el caso los siguientes soportes:
i. Las constancias del Cuerpo de Bomberos, Policía. etc., que justifiquen las perdidas;
ii. En caso de hurto, robo o cualquier medio de ***sustracción***, además de la denuncia en la policía, deberá demostrar la preexistencia del bien conforme facturas originales a la compra del bienes o prestación de servicios; y
Por el contexto, considero que se podría traducir como: "Expenses resulting from theft/robbery"
Al igual que los términos anteriores no tengo mucho contexto; sin embargo, a diferencia de los demás casos, el texto a continuación esté estrechamente relacionado con el término que consulto (gastos por sustracción)
En el inciso d.ii se hace referencia de manera indirecta.
¿Cómo debo proceder ante la Administración Tributaria para que ésta me reconozca las pérdidas producidas por caducidad?
Para tener derecho a la deducción referida en el numeral 18 del art. 39 de la LCT, será necesario:
a. Que ocurran dentro del período gravable;
b. Estén debidamente documentadas, cuando excedan de las pérdidas del giro del negocio. Se entenderá como pérdidas normales, las mermas previsibles en los procesos de producción conforme los estándares de cada actividad establecidos por la autoridad competente;
c. Sean verificadas por la Administración Tributaria, cuando excedan de las pérdidas normales. Para los casos en que sea necesario efectuar destrucción de mercancías o bienes, el contribuyente deberá notificar a la Administración Tributaria con quince (15) días anticipados, a la fecha de la realización de la misma. Si se tratase de bienes perecederos o peligrosos, por razones de salud pública o ambiental, el período de notificación podrá ser menor de los (15) días y deberá contar con el aval de la autoridad competente según el caso. En los casos que la Administración Tributaria no se presente a verificar la destrucción solicitada, bastará con el aval de la autoridad competente;
d. Las pérdidas por destrucción por casos fortuitos, fuerza mayor o faltante de inventarios, para ser deducibles, deberán ser demostradas por el contribuyente según el caso los siguientes soportes:
i. Las constancias del Cuerpo de Bomberos, Policía. etc., que justifiquen las perdidas;
ii. En caso de hurto, robo o cualquier medio de ***sustracción***, además de la denuncia en la policía, deberá demostrar la preexistencia del bien conforme facturas originales a la compra del bienes o prestación de servicios; y
Por el contexto, considero que se podría traducir como: "Expenses resulting from theft/robbery"
Proposed translations
(English)
Change log
May 6, 2020 16:07: Taña Dalglish changed "Edited KOG entry" from "<a href="/profile/126813">Manuel Aburto's</a> old entry - "gastos por sustracción"" to ""(costs) due to misappropriation""
Proposed translations
+2
1 hr
Taña Dalglish
Jamaica
Jamaica
Native in English
Jamaica
Translating the Ideas Behind the Words
Native in: English (Variant: British)
Works in: Spanish to English, English to Spanish, French to English, and 2 more.
Related KudoZ points
:
82
Selected
(costs) due to misappropriation
My sense is that the word needed is in a negative context to tie into theft, and robbery and hence my rationale to go with misappropriation, but I could be dead wrong.
However you wish to word it, but the idea is:
**** ii. In case of theft, robbery or any other methods (costs) due to misappropriation, in addition to the report to the police, it shall/will prove the pre-existence of the property according to original invoices at the time of purchase of the goods or provision of services; and ***
https://tureng.com/en/spanish-english/deduction
Category English Spanish
1 General deduction sustracción [f]
2 General deduction deducción [f]
3 General deduction retención [f]
4 General deduction desgravación [f]
5 General deduction derivación [f]
6 General deduction educción [f]
7 General deduction rebaja [f]
8 General deduction corolario [m]
9 General deduction descuento [m]
10 General deduction consecuencia [f]
11 Business deduction deducción [f]
https://tureng.com/en/spanish-english/sustracción
15 Law sustracción [f] withdrawal
16 Law sustracción [f] abstraction
17 Law sustracción [f] robbery
**** 18 Law sustracción [f] misappropriation ****
Here: I believe it is "deduction"
Para tener derecho a la **deducción** referida en el numeral 18 del art. 39 de la LCT, será necesario:
In order to be entitled to the **deduction** referred to in paragraph 18 of Article 39 of the TCA, it will be necessary:
--------------------------------------------------
Note added at 1 hr (2020-05-04 22:33:27 GMT)
--------------------------------------------------
Correction: "losses due to misappropriation" not costs.
--------------------------------------------------
Note added at 1 day 18 hrs (2020-05-06 16:07:05 GMT) Post-grading
--------------------------------------------------
Muchas gracias, Manuel!
E-mail? No hay apuro! Cuando tengas tiempo! LOL!
However you wish to word it, but the idea is:
**** ii. In case of theft, robbery or any other methods (costs) due to misappropriation, in addition to the report to the police, it shall/will prove the pre-existence of the property according to original invoices at the time of purchase of the goods or provision of services; and ***
https://tureng.com/en/spanish-english/deduction
Category English Spanish
1 General deduction sustracción [f]
2 General deduction deducción [f]
3 General deduction retención [f]
4 General deduction desgravación [f]
5 General deduction derivación [f]
6 General deduction educción [f]
7 General deduction rebaja [f]
8 General deduction corolario [m]
9 General deduction descuento [m]
10 General deduction consecuencia [f]
11 Business deduction deducción [f]
https://tureng.com/en/spanish-english/sustracción
15 Law sustracción [f] withdrawal
16 Law sustracción [f] abstraction
17 Law sustracción [f] robbery
**** 18 Law sustracción [f] misappropriation ****
Here: I believe it is "deduction"
Para tener derecho a la **deducción** referida en el numeral 18 del art. 39 de la LCT, será necesario:
In order to be entitled to the **deduction** referred to in paragraph 18 of Article 39 of the TCA, it will be necessary:
--------------------------------------------------
Note added at 1 hr (2020-05-04 22:33:27 GMT)
--------------------------------------------------
Correction: "losses due to misappropriation" not costs.
--------------------------------------------------
Note added at 1 day 18 hrs (2020-05-06 16:07:05 GMT) Post-grading
--------------------------------------------------
Muchas gracias, Manuel!
E-mail? No hay apuro! Cuando tengas tiempo! LOL!
Note from asker:
| Thanks Taña! I am still pending with your email. Regards |
4 KudoZ points awarded for this answer.
+1
29 mins
Bianca Damacena
Brazil
Brazil
Brazil
Translation and Proofreading
Native in: Portuguese (Variant: Brazilian)
Works in: English to Portuguese, Portuguese to English, Spanish to Portuguese, and 1 more.
loss due to theft
Según este sitio web, entendí que tienen una expresión específica para cuando tienes algo valioso robado y tienes que declararlo.
https://smallbusiness.chron.com/effects-theft-accounting-equ...
Theft Expense
When you discover theft, the bookkeeping implications probably won't be at the top of your mind. But eventually your books will have to be reconciled. To do this, you report an expense with an entry such as "loss due to theft." A $100 theft expense reduces net income by $100, which in turn reduces owner's equity by $100, bringing the accounting equation back into balance.
https://smallbusiness.chron.com/effects-theft-accounting-equ...
Theft Expense
When you discover theft, the bookkeeping implications probably won't be at the top of your mind. But eventually your books will have to be reconciled. To do this, you report an expense with an entry such as "loss due to theft." A $100 theft expense reduces net income by $100, which in turn reduces owner's equity by $100, bringing the accounting equation back into balance.
Peer comment(s):
| agree |
Luis M. Sosa
: O loss by theft, ambas expresiones se usan el mundo de los seguros y aplican tambin aquí, pues la empresa que sufre la pérdida con seguridad hará un reclamo a su compañía de seguros.
1 hr
|
| neutral |
Taña Dalglish
: "ii. En caso de hurto, robo o cualquier medio de ***sustracción***; theft (robo) and theft? The term, I believe requested and in the caption is "sustracción" which the Asker went to the trouble of highlighting. Sorry, am I missing something here?
3 hrs
|
43 mins
Lydia De Jorge
United States
United States
Native in Spanish
&
English
United States
Don't just say it, say it right!
Native in: Spanish 
, English
Works in: English to Spanish, Spanish to English, English, and 1 more.
Related KudoZ points
:
24
expenses due to loss
I believe sustracción here refers to loss.
--------------------------------------------------
Note added at 44 mins (2020-05-04 22:09:32 GMT)
--------------------------------------------------
In case of theft, robbery or loss by any other means...
--------------------------------------------------
Note added at 44 mins (2020-05-04 22:09:32 GMT)
--------------------------------------------------
In case of theft, robbery or loss by any other means...
58 mins
Michael Grabczan-Grabowski
Canada
Canada
Native in English
Specializes in field
Canada
Affordable. High Quality. Native English
Native in: English (Variants: British, UK, South African, US, Australian, Canadian, New Zealand)
Works in: Spanish to English, French to English, Polish to English
Related KudoZ points
:
20
theft losses
As an example, see the usage of the term on the official IRS website:
https://www.irs.gov/taxtopics/tc515
However, I think the sentence in your text should be treated slightly differently. I propose translating it like this:
"In the event that you suffer losses due to theft, robbery or other similar means, apart from reporting the incident to the police, you will need to prove that the property existed in the first place by using original invoices issued at the time the goods or provisions of services were purchased; and"
https://www.irs.gov/taxtopics/tc515
However, I think the sentence in your text should be treated slightly differently. I propose translating it like this:
"In the event that you suffer losses due to theft, robbery or other similar means, apart from reporting the incident to the police, you will need to prove that the property existed in the first place by using original invoices issued at the time the goods or provisions of services were purchased; and"
Reference:
https://www.irs.gov/taxtopics/tc515
https://www.investopedia.com/articles/taxes/08/itemized-deduction.asp
1 hr
Adrian MM.
Austria
Austria
Native in English
Specializes in field
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish)
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
Related KudoZ points
:
72
(cost of theft-related) shrinkage
sustracción : 'larceny'.
Shrinkage was what 'customer' and staff theft of stock had, euphemistically, been called at the London department stores I used to work at as a student ('stoodent') and seems a term lost on many a UK academic lawyer teaching cormmercial and criminal law and out of touch with reality.
Shrinkage was what 'customer' and staff theft of stock had, euphemistically, been called at the London department stores I used to work at as a student ('stoodent') and seems a term lost on many a UK academic lawyer teaching cormmercial and criminal law and out of touch with reality.
Example sentence:
Shrinkage is the loss of inventory that can be attributed to factors such as employee theft, shoplifting, administrative error, vendor fraud, damage, and cashier error.
Shrinkage costs retailers billions of dollars in profits each year
Reference:
1 day 12 hrs
Colum Elkin
Spain
Spain
Native in English
Works in field
Spain
BSc/DipTrans. Business/Law/Science.
Native in: English
Works in: Spanish to English, Catalan to English
Spanish term (edited):
hurto, robo o cualquier medio de sustracción
theft, robbery, burglary, etc.
The UK Theft Act makes reference to "theft, robbery, burglary, etc.". Why not translate the whole phrase in this way?
"la sustracción de" is commonly used in definitions of hurto and robo in a similar way to the verb "steal" in English definitions of equivalent terms.
"la sustracción de" is commonly used in definitions of hurto and robo in a similar way to the verb "steal" in English definitions of equivalent terms.
Example sentence:
In case of theft, robbery, burglary, etc., as well as reporting it to the police, you must also be able to demonstrate...
Peer comment(s):
| neutral |
Taña Dalglish
: It isn't the UK Theft Act being translated, and the text is "En caso de hurto, robo o cualquier medio de *sustracción*, ... ", with Asker highlighting "sustracción"! Regards.
2 hrs
|
Something went wrong...