The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

Spanish to English Law: Taxation & Customs Translation Glossary

Spanish term		English translation
DECLARATORIA DE EXISTENCIA DE LA ZONA FRANCA PERMANENTE ESPECIAL		declaration of a special permanent free-trade zone

Decreto (ley)		Decree-law

Decreto / auto		Decree / ruling

deducción		deduction (tax)

deducibilidad autorealizada por		self-assessed deductions/expenses claimed by

deducir lo satisfecho en España en el Estado de residencia habitual		to deduct taxes paid in Spain in the country of residence

dejó fuera de juego		overlooked/disregarded/ignored

del cual emana mi representación		from which my capacity as representative derives / by which I am authorized as representative

del ejercicio económico al que corresponda el período fiscal		business year / tax period	Rafa Lombardino
Entered by: Rafa Lombardino
Delegacion Central de Grandes Contribuyentes		Central Office of High-Income Taxpayers

delito de comisión instantánea		immediately consummated offense

demanda por nulidad simple		simple nullity claim

demarcación consular		consular jurisdiction, consulate's jurisdiction, consulate's area of jurisdiction	Carlos Segura
Entered by: Carlos Segura
demás leyes que la modifican		as amended by further/subsequent legislation

Departamento de Sumarios e Investigaciones Administrativas		Department of Disciplinary Proceedings and Administrative Investigations

depuraciones tributarias		updating of tax roll

derecho de gravar la renta por servicios obtenida por		When the right....

derecho de rogacion		right of appeal

derecho reducido o nulo		reduced or no fee; reduced or exempted fee; reduced or no duty

derecho tributario / derecho fiscal		tax law / fiscal law

derechos fiduciarios		fiduciary rights	Hazel Whiteley
Entered by: Hazel Whiteley
derechos sobre los mismos a título oneroso		disposal of ... for valuable consideration

Des		DES (Data Encryption Security)

desalmacenaje temporal de equipos		temporary deployment of equipment

DESCARGOS		DISCOUNTED ITEMS

desconocimiento de la provisión		disregarding the provision

descuento de impuestos		tax discounts

desgravaciones		tax credits

desgravamen por exportacion		export tax reduction/rebate

desincronizaciones		lack of coordination

desintervencion		unsealing (and checking)

destaca esencialmente, como supuesto de...		is of particular importance, assuming

destinación "suspensiva" de importación temporaria		temporary admission regime

destinación de removido		Destination of goods removed from a customs territory for transport to another location in such territory.

detalle de conformidad		compliance details//details of compliance

determinación de oficio		ex-officio assessment

determinación del saldo del anticipo		calculation/determination of (the) advance balance

determinar reparos a		objection(s) to/raised against the tax credit amount of xxxx

Detracciones		discounts (taxes and duties)

deuda no exigible		debt due but not payable

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