direct skips

Spanish translation: salto generacional directo

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:direct skips
Spanish translation:salto generacional directo
Entered by: César Cornejo Fuster

09:40 May 3, 2016
English to Spanish translations [PRO]
Law/Patents - Law: Taxation & Customs / Decedent\'s estate
English term or phrase: direct skips
Estoy traduciendo un documento fiscal sobre el impuesto de sucesiones estadounidense. Hay un impuesto que se llama "Generation-Skipping Transfer Tax", que estoy traduciendo como "impuesto de transmisiones transgeneracionales". Existen ciertos beneficiarios de esas transmisiones que se llaman "direct skips" y que gozan de exenciones fiscales.

Os pongo algún contexto del témino, que aparece dentro de formularios fiscales:

"Part 3: Direct Skips Where the Property Interests Transferred Do Not Bear the GST Tax on the Direct Skips"

"Name of skip person"

"GST taxes borne by the property interests listed above but imposed on direct skips other than those shown on this Part 3 (see instructions)"

Y aquí os pongo la explicación que encontrado sobre lo que son los "direct skips"

"Direct skips
A direct skip is a transfer made to a skip person that is subject to federal gift or estate taxes. A
transfer to a trust is considered a direct skip if all the beneficiaries with an interest in the trust are
skip persons.
A direct skip is tax exclusive. This means that the GSTT is imposed only on the amount received
and is not part of the tax base. The transferor (or his or her estate) is liable for GSTT on a direct
skip. If the direct skip is made to a trust, the trustee is liable for the tax. If the direct skip is made at
death, your personal representative is generally liable for the tax. The amount subject to tax is the
value of the property or interest in the property received by the beneficiary (reduced by the amount
paid for the property, if any)."

¿Cómo lo traduciríais? Muchas gracias de antemano.
César Cornejo Fuster
Local time: 16:15
salto generacional directo
Explanation:
Folleto de divulgación del plan directo - CHET
https://www.about...
Translate this pageConnecticut Higher Education Trust
Mar 31, 2015 - ningún contribuyente a efectos de evadir impuestos federales o estatales o ..... e impuesto de salto generacional por cambio de Beneficiario. Usted ... transferencia de titularidad de la Cuenta será efectiva sólo si la cesión es
...
generation-skipping transfer taxes - Traducción al español ...
www.linguee.es/ingles-espanol/.../generation-skipping trans...
más básicos como la transferencia del gen de la distrofina y la omisión de exón, ... consecuencias en los impuestos por un regalo o salto generacional según ...
Selected response from:

patinba
Argentina
Local time: 12:15
Grading comment
Muchas gracias.
4 KudoZ points were awarded for this answer



Summary of answers provided
3salto generacional directo
patinba


  

Answers


2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
salto generacional directo


Explanation:
Folleto de divulgación del plan directo - CHET
https://www.about...
Translate this pageConnecticut Higher Education Trust
Mar 31, 2015 - ningún contribuyente a efectos de evadir impuestos federales o estatales o ..... e impuesto de salto generacional por cambio de Beneficiario. Usted ... transferencia de titularidad de la Cuenta será efectiva sólo si la cesión es
...
generation-skipping transfer taxes - Traducción al español ...
www.linguee.es/ingles-espanol/.../generation-skipping trans...
más básicos como la transferencia del gen de la distrofina y la omisión de exón, ... consecuencias en los impuestos por un regalo o salto generacional según ...

patinba
Argentina
Local time: 12:15
Native speaker of: Native in EnglishEnglish
PRO pts in category: 113
Grading comment
Muchas gracias.
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