English term
taxable partitioning reserve
Fiscal equity
Issued and paid-up share capital
Informal capital
Share premium
Retained earnings
Revaluation reserve
Taxable partitioning reserve
Thanks a lot!
| 4 | Reserva divisoria imponible |
Yeray Segura Sánchez
|
| 3 | reserva gravable por reparto |
Adrian MM.
|
Proposed translations
Spain
EN/DE/NL>ES legal, medical translator
Native in: Spanish (Variants: Standard-Spain, Canarian) 
Works in: English to Spanish, German to Spanish, Dutch to Spanish, and 1 more.
Reserva divisoria imponible
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish)
Works in: Spanish to English, English to Spanish, French to English, and 6 more.
reserva gravable por reparto
Not una reserva imponible, but the partitioning is when the reserve is released (liquidación) and distributed or 'appropriated' (asignación) to the payment of dividends etc.
En las presentes normas, no se ha desarrollado una regulación contable aplicable a los fondos de reserva voluntarios de carácter repartible
¿Cómo tributa el reparto de los dividendos / beneficios empresariales entre los socios?
http://www.bbvaresearch.com/tag/impacto-fiscal/
http://www.vargaspiedrasanta.com/single-post/recomendaciones-contables-con-incidencia-fiscal
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