This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
Despues del Corte
rastreos de control

Glossary entry

Spanish term or phrase:

afección

English translation:

tax liability (in this context)

Added to glossary by Justin Peterson
Apr 11, 2016 13:32
8 yrs ago
123 viewers *
Spanish term

afección

Spanish to English Bus/Financial Real Estate Real estate certifications
AFECCIÓN. AUTOLIQUIDADA DE TRANSMISIONES. Esta finca queda afectada durante el plazo de cinco años al pago de la liquidación que pueda girarse, conforme al art. xxx, liberada por la cantidad de xxxx euros.

Right above this the section title is: CARGAS.

If the carga is an encumbrance ... what is the afección?

We could use "lien", I suppose, but are there any experts who know what difference they are trying to convey here?
Proposed translations (English)
4 tax liability (in this context)
4 +2 lien
4 (is) subject to
References
AFFECCIÓN DE BIENES (España)

Discussion

Robert Carter Apr 12, 2016:
@Justin Given that this is, as Rebeca notes, a "prevención", and as Alvaro notes (thank you, Alvaro), the property could eventually be seized for nonpayment, then perhaps a lien or encumbrance is something the reader should be made well aware of, particularly a potential buyer, if that property could at some point be forfeited.
For example, hypothetically, you could have a situation where tax is due on a property, but where the same property is not at risk of forfeiture for nonpayment of that tax.
Fundamentally, and according to Adrian and Ana's reference, the word "AFECCIÓN" in the text is saying this property IS subject to a lien. In my opinion, it doesn't need to be toned down for the reader, or made to seem less relevant.
Álvaro Espantaleón Moreno Apr 12, 2016:
@Robert Your question doesn't have a unique answer. It depends, but, yes, eventually the property could be seized and auctioned.
Ana Claudia Macoretta Apr 12, 2016:
Let's go to the source... Acabo de incluir la referencia fuente de donde surge el término legal. Un saludo.
Robert Carter Apr 12, 2016:
A question What happens in the event of nonpayment, can the tax authorities sell off the property, or does the liability just continue to accrue further taxes and penalties?
Justin Peterson (asker) Apr 12, 2016:
A tough call It's a tough call. If you put "tax liability", yes, it might really be a slight distortion of the original ... but if you put "lien" you might be frightening the reader who assumes that this property is not subject to a lien, but actually HAS a lien on it ... when, in fact, I think this is just a routine document detailing the taxes which are regularly due on it ... not a warning that the property has a lien on it ... it´s so confusing, again, that even Spanish readers don´t get it.
Robert Carter Apr 12, 2016:
@Rebeca I take your point, but I still don't see how you can translate "afección" as "tax liability".
Are you saying that the tax authorities are misunderstanding what an "afección" is, and that they really should be writing "obligación"?
In the wording "Esta finca queda afectada durante el plazo de cinco años al pago de la liquidación que pueda girarse", by ellipsis, it's not the property that is liable, it's the owner who is liable with the property for that payment, hence it should be "the property is encumbered for the payment of...".
The author has left the owner, and by extension, the liability, out of that sentence, and concentrated only on what this liability means in terms of the property itself.
Álvaro Espantaleón Moreno Apr 12, 2016:
It means Afecta a. There was a question related to this not long ago: http://www.proz.com/kudoz/spanish_to_english/real_estate/605...
Charles Davis Apr 12, 2016:
@Adrian Note the full point after "Afección"; it doesn't mean "afección autoliquidada". "Autoliquidada de transmisiones" is a rather telegraphic indication of the nature of the "afección". Grammatically I think "autoliquidada" is probably an ellipsis for "deuda autoliquidada", though I'm not quite sure what the implied noun is. At any rate, badly drafted or not, it's bog standard for a nota simple from the Registro de Propiedad. There are a number of examples on the Internet.
Adrian MM. (X) Apr 12, 2016:
Legal eclipses Justin's must be a document from the Hacienda or the Registro de Propiedad propiamente dicho and IMO not necessarily drafted by lawyers with a licencia en derecho, but by encargadas, albeit of the highest caliber/calibre and under great pressure of work, uncertain whether it the AFECCIÓN or the impuesto that is auto-liquidada/o. Our own ProZ Spanish lawyers may be dithering over this ellipsis eclipsing all reason.
Rebecca Jowers Apr 12, 2016:
@Justin What you say is so true. Spanish lawyers sometimes seem to have a secret language. Over the years I have collected dozens of "legal ellipses" like this one!
Justin Peterson (asker) Apr 12, 2016:
Even the Spaniards are confused! During my research I came across a Spaniard facing an almost identical document ... and he didn´t understand it! He had to ask his accountant/gestor about it ... ended up on a webpage.
Justin Peterson (asker) Apr 12, 2016:
Thank you ... I think Rebecca makes a key point Thank you, to everyone ... I think Rebecca has made a key point ... the idea here is, I think, really "tax liability" ... that makes sense ... a tax liability that would entail a lien if not paid on the property in question ... Jesus, if they would just write these things in simple Spanish they would not confuse Spaniards and translators alike!
Rebecca Jowers Apr 12, 2016:
@Robert Actually, the ST does mention “taxes”, but through the standard ellipsis used in these cases. “Autoliquidada de Transmisiones” refers to the self-assessment of the “Impuesto de Transmisiones” (property transfer tax). The word “impuesto” (i.e., “tax”) is implied in the ellipsis: “Autoliquidada de (Impuesto) de Transmisiones”. This is a typical “anotación preventiva” appearing on certificates issued by the Registro de la Propiedad indicating that in the event the property transfer tax is not paid (“autoliquidado”) when the tranfer is effected, the property is still subject to tax liability up to five years thereafter, during which the tax authorities can audit, reassess, etc. the tax and send the owner the tax bill for a given amount in euros (“girar la liquidación liberada por la cantidad de xxxx euros”). This procedure is explained here: https://porticolegal.expansion.com/foro/tributario/669539/co...
Robert Carter Apr 11, 2016:
I feel it's probably best to use "lien" instead of "tax lien", since the ST doesn't specifically mention this in any case. Adrian's right, the liability is actually another matter, the lien is simply a charge or encumbrance on the property. I presume this means that even if title is transferred, the creditor (government) can still seize it in payment of the tax liability.
a charge upon real or personal property for the satisfaction of some debt or duty ordinarily arising by operation of law
http://www.merriam-webster.com/dictionary/lien
Adrian MM. (X) Apr 11, 2016:
US tax lien @ Charles D. It matters not IMO that the Spanish creature is not on all fours with the US non-payment scenario. Your last sentence is crucial: this 'exposure' (about the only term Alcaraz & Hughes doesn't suggest) also arises *automatically* - like a lien - by operation of law. De novo, it's the 'garantía de la deuda tributaria' (Bosch, Dicc. de derecho esp) and not the liability itself. See Art. 79 > https://www.boe.es/buscar/doc.php?id=BOE-A-2003-23186
Charles Davis Apr 11, 2016:
A tax lien in the US appears to arise from a failure to pay tax after demand (any tax, not property tax in particular):

"If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount [...] shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belong to such person"
Internal Revenue Code Sec. 6321, quoted in Wikipedia.

My doubt is whether this applies here. As Rebecca notes, it seems to relate to transmisiones. The "afección de los bienes transmitidos" is a routine procedure:

"Los bienes y derechos transmitidos quedarán afectos, cualquiera que sea su poseedor, a la responsabilidad del pago de los impuestos que graven tales transmisiones" (RD 828/1995, Reglamento del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, Art. 5.1.

So it doesn't imply that tax liabilities have not been met; it apparently happens automatically in all property transactions.

Proposed translations

54 mins
Selected

tax liability (in this context)

In this context "afección" appears to refer to "tax liability" since it is followed by "autoliquidación de transmisiones" which refers to self-assessment of the transfer taxes levied on property transactions ("impuesto de transmisiones"). (Just a suggestion.)
Peer comment(s):
neutral Robert Carter : Thanks for clarifying this, Rebecca. Is this different to a tax lien?
20 mins
Hi Robert, in this context "afección" appears to refer to tax liability (or a tax lien), rather than to collateral or security for a loan as you suggest.
neutral Adrian MM. (X) : It's the 'garantía de la deuda tributaria' (Bosch, Dicc. de derecho esp) and *not* the liability itself. See Art. 79 >https://www.boe.es/buscar/doc.php?id=BOE-A-2003-23186
5 hrs
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "This is a tough one, but I think this is the right call"
+2
24 mins

lien

You are right, it is a lien, i.e. a claim on the property. Presumably it's being used as collateral or security for a loan.
So, CARGAS would be CHARGES, and AFECCIÓN would be LIEN.
I would use "encumber" for afectar, since a lien is an encumbrance.
Peer comment(s):
agree Adrian MM. (X) : AmE > *tax lien* over land (the asker's profile seems to be US); BrE> HMRC land *charge* for tax owing http://www.hmrc.gov.uk/manuals/ihtmanual/ihtm38124.htm vs. the ProZ glossary entry of 'taxability'.//cf. a UK lien over goods/chattels or co. shares.
1 hr
Thanks, Adrian.
agree neilmac
1 hr
Thanks, Neil.
Something went wrong...
14 mins

(is) subject to

"For a 5-year period, this property is subject to payment of..."

--------------------------------------------------
Note added at 19 mins (2016-04-11 13:52:43 GMT)
--------------------------------------------------

My Alcaraz Veró and Hughes legal dictionary defines "afectar" as "affect; charge; encumber; earmark; and "afectación" as "encumbrance; charge...".
It also gives "afección" -> pledging; mortgaging" and "afección en pago" -> charge;

--------------------------------------------------
Note added at 21 mins (2016-04-11 13:54:09 GMT)
--------------------------------------------------

I don't think we really need to "encumber" the translation with such unwieldy terms. I'd probably just use plain English, along the lines of my suggestion above.

--------------------------------------------------
Note added at 2 hrs (2016-04-11 15:39:32 GMT)
--------------------------------------------------

"A lien is an encumbrance on one person's property to secure a debt the property owner owes to another person."
However, I'm sticking to my "plain English" guns on this one.
Something went wrong...

Reference comments

1 day 2 hrs
Reference:

AFFECCIÓN DE BIENES (España)

(Derecho fiscal general: Ley 58/2003, de 17 de diciembre, general tributaria, artículo 79)

La afección de bienes es una garantía de la deuda tributaria consistente en que los bienes y derechos transmitidos quedan afectos a la responsabilidad del pago del tributo que grave tales transmisiones. Es indiferente que las cantidades derivadas del tributo estén o no liquidadas. Asimismo, es indiferente quién sea el poseedor del bien o derecho transmitido; pero se exceptúa el tercero protegido por la fe pública registral, y la buena fe y justo título en caso de bienes muebles no inscribibles.

estar o quedar afecto: estar o quedar sujeto a alguna carga u obligación

https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186&tn=1&p...
Peer comments on this reference comment:
agree Robert Carter : That seems pretty conclusive, Ana, thanks.
7 mins
My pleasure!
Something went wrong...
Close search
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search