Subcédula

English translation: (BrE) Schedular subcategory; (AmE) income sub-type

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Subcédula
English translation:(BrE) Schedular subcategory; (AmE) income sub-type
Entered by: Adrian MM.

09:20 Dec 20, 2019
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Colombian Tax Return
Spanish term or phrase: Subcédula
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"?
Seth Phillips
United States
Local time: 13:57
Schedular subcategory (for assessment to tax)
Explanation:
Two schedular categories in Colombia to determine net dividend and investment income > "Renta por dividendos y participaciones".
Selected response from:

Adrian MM.
Austria
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2Schedular subcategory (for assessment to tax)
Adrian MM.
4income subtype
bigedsenior


  

Answers


47 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
(Col) Sub(-)cédula
Schedular subcategory (for assessment to tax)


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

Example sentence(s):
  • 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-

    Reference: http://www.proz.com/kudoz/spanish-to-french/accounting/66337...
    Reference: http://www.dian.gov.co/impuestos/personas/Renta_Personas_Nat...
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 72
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  AllegroTrans
47 mins
  -> Thanks.

agree  Luis M. Sosa
5 hrs
  -> Thanks de novo and gracias de nuevo!
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8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
income subtype


Explanation:
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...

bigedsenior
Local time: 10:57
Specializes in field
Native speaker of: English
PRO pts in category: 125
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