Glossary entry

Spanish term or phrase:

Subcédula

English translation:

(BrE) Schedular subcategory; (AmE) income sub-type

Added to glossary by Adrian MM.
Dec 20, 2019 09:20
4 yrs ago
50 viewers *
Spanish term

Subcédula

Spanish to English Bus/Financial Law: Taxation & Customs Colombian Tax Return
This appears in a Declaración de Rentas from Colombian. Under the "Renta por dividendos y participaciones", this text appears:

"1a. Subcédula año 2017 y siguientes numeral 3 art. 49 del E.T."

For reference, E.T. = Colombian Tax Code

Thoughts on the meaning of "subcédula"?
Change log

Jan 3, 2020 09:23: Adrian MM. Created KOG entry

Proposed translations

+2
47 mins
Spanish term (edited): (Col) Sub(-)cédula
Selected

Schedular subcategory (for assessment to tax)

Two schedular categories in Colombia to determine net dividend and investment income > "Renta por dividendos y participaciones".
Example sentence:

Para efectos de determinar la renta líquida cedular se conformarán dos sub cédulas

The schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax-

Peer comment(s):

agree AllegroTrans
47 mins
Thanks.
agree Luis M. Sosa
5 hrs
Thanks de novo and gracias de nuevo!
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4 KudoZ points awarded for this answer. Comment: "Selected automatically based on peer agreement."
8 hrs

income subtype

In Colombia, Investment income is a type of income that is divided into various subtypes.

https://www.irs.gov/taxtopics/tc400
Types of Income

Scroll to Systema renta Cedular
https://www.dian.gov.co/impuestos/personas/Renta_Personas_Na...

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Note added at 8 hrs (2019-12-20 17:31:52 GMT)
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A sample Colombian tax return. see lines 84 & 85
https://www.carlos-maya.com/wp-content/uploads/RENTA-2018-Ca...
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