This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with
Commission of the North American Academy of the Spanish Language (Comisión de Traducciones de la Academia Norteamericana de la Lengua
Española) and with the Graduate Program in Translation of the University of Puerto Rico (Programa Graduado en Traducción de
la Universidad de Puerto Rico). Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language
usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service.
To meet the needs of the largest segment of taxpayers whose primary language is Spanish, the Service has issued certain Spanish-language
Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. Also, invention
and compromise are
involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language
or legal tradition.
To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers,
translators, and tax law specialists developed this glossary. Their long and varied experience with the tax systems in their
own, and other, countries
gives assurance of reliability. Any issuance containing language consistent with this glossary should be reasonably satisfactory
for purposes of
general guidance regarding the rights and obligations of taxpayers.
It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of
law, regulations, or
any other authoritative precedent. A periodic review is made to determine whether any additions, deletions, or revisions are
Some of the terms listed are identified by the abbreviation “P.R.” These terms are for use in forms and publications intended for circulation
exclusively in Puerto Rico.
Users are invited to send their comments to:
Internal Revenue Service
TE/GE and Specialty Forms and Publications Branch
1111 Constitution Ave., N.W.
Washington, DC 20224