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Mar 25, 2020 19:56
4 yrs ago
53 viewers *
Italiano term

soggetti titolari di reddito di impresa

COVID-19 Da Italiano a Inglese Affari/Finanza Finanza (generale) donations
erogazioni effettuate da ***soggetti titolari di reddito di impresa***

This phrase is part of a plea for donations in support of efforts to deal with the coronavirus outbreak in Italy.
It is a direct quote regarding this law: Le donazioni godono dei benefici fiscali assicurati dalla natura di onlus della Fondazione di Comunità Milano, per le erogazioni effettuate da soggetti titolari di reddito di impresa, si applica l’articolo 27 della legge 13 maggio 1999, n.133. previsto per la gestione delle emergenze di rilievo nazionale.

Help from anyone with legal language experience would be greatly appreciated.
Thanks in advance
Proposed translations (Inglese)
4 +1 doners that are legal persons (generating corporate income)
3 +1 business and trading income-earners
4 corporate donors
References
info

Discussion

IlariaCammarota Apr 16, 2020:
Subjects entitled to business/corporate income Reddito d'impresa Is a specific income regulated by tax laws

Ai sensi del c.1, dell'art. 55, del TUIR, è tale il reddito derivante dall'esercizio di imprese commerciali, ossia dall'esercizio professionale ed abituale, anche se non esclusivo, delle attività indicate nell'art. 2195 del codice civile e delle attività agricole indicate nell'art. 32, c.2, lettere b) e c), che eccedono i limiti ivi stabili, anche se non organizzate in forma di impresa.
potra Apr 11, 2020:
corporate donors and business donors (in general) I understand that 'not all professionals generate corporate income', but these terms are commonly used in US English, so I think that together they do indicate all legal entities.
criswords (asker) Mar 26, 2020:
First, a huge 'thank you' to everyone who posted answers. Some of you came very close to what the client felt was the appropriate interpretation. Because the context involves tax-deductible donations, we decided to phrase it in this more general and inclusive way:***business and professional income earners*** because not all professionals generate corporate income.

Proposed translations

+1
6 min
Selected

doners that are legal persons (generating corporate income)

I would say it like this ---
Note from asker:
Thank you for your help, Alison. 'donors who are legal persons' is correct but (see note below) not necessarily generating corporate income. This was very confusing for everyone.
Peer comment(s):
agree bluenoric : @Asker all they need is a VAT number, whether they generate income or not doesn't alter their status
1 giorno 12 ore
Something went wrong...
3 KudoZ points awarded for this answer.
+1
3 ore

business and trading income-earners

Not necessarily individual, partnered or corporate, nor a solo operator (BrE) sole trader / (AmE) sole proprietor: www.proz.com/kudoz/italian-to-english/human-resources/52053...
Example sentence:

Business income is a type of earned income and is classified as ordinary income for tax purposes.

Reference:

http://eng.proz.com/personal-glossaries/entry/4736032-reddito-di-impresa-business-income

http://www.investopedia.com/terms/b/businessincome.asp

Note from asker:
Thanks so much, Adrian, for your contribution and helpful comments and clarifications from Phil and Martini. Please see note above.
The final wording we chose was "business and professional income earners", which is quite similar to your suggestion, Adrian. I wish I could award points to everyone. I hope all of the discussion proves useful in the future.
Peer comment(s):
agree martini : s. reference
10 ore
Thanks and grazie for clearing that one up - before a break-up of commentators into 'factions'.
neutral philgoddard : Business and trading is a tautology.
12 ore
Pls. excuse me! I meant business income more for US/Can consumption and trading for UK consumption. (as a qualified accountant you will appreciate the nuance and recall how UK trading income is taxed).
Something went wrong...
9 ore

corporate donors

I kind of agree with Alison's answer, but this is a more concise way of saying it.
Note from asker:
Thanks so much, Phil. Like Alison, you were half-way there but in this case we needed to expand the category to include professional earners who do not generate corporate income. See note above.
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Reference comments

14 ore
Reference:

info

Il reddito di impresa è prodotto dall’esercizio di attività commerciali di cui all’articolo 2195 del codice civile (attività industriale diretta alla produzione di beni e servizi, attività di intermediazione nella circolazione di beni, attività di trasporto, attività bancaria e assicurativa, altre attività ausiliarie alle precedenti). Nondimeno, l’articolo 55 del DPR n. 917/1986 (Testo Unico), dispone che sono generatrici di redditi di impresa anche le ulteriori seguenti attività svolte in modo professionale, quindi non in via occasionale:
- attività di allevamento
- attività di produzione e vendita di prodotti agricoli e zootecnici
- attività di produzione di vegetali in strutture fisse o mobili
- attività di produzione di vegetali in strutture fisse o mobili
- attività di acquicoltura
- attività di sfruttamento di miniere, cave e torbiere
- attività di prestazioni di servizi dotate di struttura organizzativa
https://www.101professionisti.it/guida/ires-e-reddito-di-imp...
Note from asker:
That's right. In this case, I think our goal was to use language that was more 'inclusive' rather than 'exclusive'. Thanks again for your input.
Peer comments on this reference comment:
agree Adrian MM. : So strictly nothing to do subjectively with the status of the producer.
1 ora
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