La palabra del día: Pujar

Online Spanish for Lawyers & Business

Verb. This term has lots of different meanings and all of them somehow related to making force or trying to overcome an obstacle. For example, pujar is what a a woman does when is delivering a baby. In this case the noun is el pujo. E.g.: Todo lo que necesitas saber sobre los pujos del parto: Everything you need to know about labor pushes. We can guess the same origin of empjuar: to push.
But this blog is about Legal & Business Spanish and in Business Spanish pujar has a rather different meaning: to increase the price put to something that is auctioned. E.g.: Mecenas de Xàtiva compran la ‘Inmaculada’ por la que nadie pujó: Patrons of Xàtiva buy the ‘Immaculate’ for which nobody bid. In this case the noun is la puja. E.g.: El Huesca y el Swansea se unen a la puja por Peybernes: Huesca and Swansea join the bid for Peybernes. We are still somehow speaking about pushing prices up. dc

La palabra del día: Gravamen

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Masculine noun. Tax that is applied on a property, a property or the wealth of a person. E.g.: Se introduce un gravamen del 5 % del valor catastral para aquellas sociedades que posean inmuebles en nuestro país: a tax of 5% of the cadastral value is introduced for those companies that own real estate in our country.
The verb is gravar. E.g.: El Gobierno busca gravar la leche y la oposición salió al cruce: The Government seeks to tax milk and the opposition criticized it. dc

La palabra del día: Alta

Online Spanish for Lawyers & Business

Feminine noun. This term has many meanings. Let’s see the ones that may be of interest to us.
1. Authorization given by the doctor for the reinstatement of a patient to ordinary life and also the documents that attest the discharge. We also call it el alta médica. The lexical locutions here are dar el alta (médica) de (el hospital/la clínica) and recibir el alta.
2. Act in which the taxpayer declares to the Treasury the exercise of industries or professions subject to tax. The lexical locution is darse de alta en and dar de alta en E.g.: Me di de alta como autónomo en la oficina de impuestos: I registered as a freelancer at the tax office; La oficina de impuestos me dio de alta en el sistema en enero de 2005: The tax office added me to the system in January 2005. In this case, the tax form to register in an industrial or professional activity is also called el alta.
3. Registration of a person in a service, professional body, association, etc., and the document that accredits such registration. The lexical locutions are also darse de alta en and dar de alta (en). E.g.: Si usted quiere darse de alta en el servicio puede hacerlo desde aquí: If you wish to register with the service, you can do so from here.
Note that the singular determinate and indeterminate articles we use with alta are always the masculine el and un: El alta, un alta. This is because of the combination of two reasons: 1. Alta is a feminine noun starting with a tónica (with the stress in the a); 2. In Spanish we do not have apostrophe. In the plural form the articles revert to the feminine form: las altas, unas altas. In amiga, we say la amiga because the stress is not in the first ‘a’ but in the ‘i’.
Remember, alta is always a feminine noun, even with the masculine article in front of it. E.g.: El alta médica. As far as I know, in Spanish we have just one word which is masculine in the singular and feminine in the plural; arte: el arte español del Siglo de Oro, las Bellas Artes.

La palabra del día: Razón social

Online Spanish for Lawyers & Business

Singular feminine noun. Name with which a commercial entity or business is legally registered.
The razón social will also have a different suffix depending on the type of commercial company in question. For instance:
Sociedad Anónima: it has the suffix S.A. in their company name. or SA.
Sociedad de Responsabilidad Limitada: it has the suffix S.R.L. or SRL.
Sociedad Colectiva: it uses the suffix S.C. or SC.
Sociedad Comanditaria Simple: this type of partnership uses the suffix S.Com or SCom.
Sociedad Cooperativa: Cooperatives carry the suffix S. Coop.
E.g.: Efectos de cambiar la razón social en las obligaciones laborales: Effects of changing the company name on labor obligations.
The term razón social is used exclusively in a Legal and Business context and I have no idea why we call it this way. It sounds weird even for us. If you know the answer, please let me know and I will quote you here. dc

La palabra del día: Pago

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Masculine noun. Delivery of money or species that is owed. E.g.: La principal fuente para el pago de la deuda no es el flujo de caja de un solo proyecto, sino el desempeño de varios proyectos: The primary source of repayment is not a single’s project cash flow, but the performance of a number of projects. The verb is pagar. dc

La palabra del día: Eximir

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Verb. To free, get rid of burdens, obligations, cares, guilt. E.g.: UE aprueba eximir de IVA a los bienes que la Comisión distribuya en pandemia: EU approves exempting from VAT the goods that the Commission distributes in a pandemic.
The noun is la exención or, if you are really a purist, la eximición. E.g.: Unos 1500 comercios podrán pedir la eximición de pago de Tasas Municipales en General Pico mirá como inscribirte: About 1500 businesses may request exemption from payment of Municipal Taxes in General Pico: see how to register. dc

La palabra del día: Prelación

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Feminine noun. Priority or preference with which something should be attended to with respect to something else with which it is compared. If you asked me what is the difference between prioridad and prelación, my first thought would be that prelación is more common in legal context because the term prelación implies the idea of order. What I mean is that I would use prelación when I am speaking about a list.
The adjective is preliminar, and the adverb, of course, preliminarmente. dc

La palabra del día: Umbral

Online Spanish for Lawyers & Business

Masculine noun. Formerly lumbral, from the Latin limes, border, house border. This term has mainly two meanings: 1. in general Spanish it is the lower part or step in the door or entrance of a house or building. E.g.: Fitz se detuvo en el umbral: Fitz stopped in the doorway. 2. In Economics and Mathematics, umbral is the minimum value of a magnitude from which a certain effect occurs. E.g.: Una familia necesitó 66.500 pesos para superar el umbral de pobreza en junio: A family needed 66,500 pesos to overcome the poverty threshold in June. dc