Multiple Meanings of cuota

Legal Terms with Multiple Meanings

Cuota has no simple correspondence in English and often can’t be translated simply as “quota.” The term may denote “membership fees” or “dues” as in cuota de afiliación or cuota de socio (“membership fee”) or cuota sindical (“union dues”). In the context of social security law, cuota de cotización a la seguridad social is “social security contribution,” and refers either to a worker’s social security contribution (cuota personal) or an employer’s social security contribution (cuota patronal/empresarial). In criminal law contexts, in a day fine system (sistema de días-multa), cuota diaria is a “day-fine unit,” while in the context of tax law cuota often refers generically to “taxes due” as in cuota tributaria, cuota del gravamen or cuota del impuesto. Thus, in Spain deducciones en la cuota are “tax credits” and cuota a devolver denotes “tax refund.” When referring to a lawyer’s contingency fee, the expression is cuota litis, and pacto de cuota litis is a “contingency fee agreement” (or a “no win, no fee agreement”). And the expression cuota de mercado is simply “market share.” Finally, in many expressions cuota may certainly be translated directly as “quota” as in cuota de producción (“production quota”) and cuota de importaciones (“import quota”).

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