False Friends: asesor vs. assessor; asesorar vs. to assess; asesoramiento vs. assessment

Despite appearances, asesorar and “assess” are false cognates. The verb asesorar does not mean “to assess,” but rather “to advise.” Thus an asesor is an “advisor” or “consultant,” and the term is frequently used in expressions such as asesor fiscal (“tax advisor” or “tax consultant”), asesor jurídico (“legal counsel”) or asesor jurídico de empresas (“corporate counsel”).

In contrast, the verb “to assess” often has the meaning of calcular, evaluar or tasar. Thus, in the context of insurance law and personal injury claims “assessment of damages” may refer to tasación (or) peritaje de daños. In the context of tax law, “tax assessment” often denotes liquidación de impuestos in the sense of calculating taxes due. In that regard, the expression “self-assessment,” widely used in the UK, corresponds to what in Spain is known as autoliquidación del impuesto, i.e., a taxpayer’s calculation of the taxes he owes using a “self-assessment tax return form” (modelo de declaración) for the tax in question. “Assessor” in this context has the meaning of tasador, and a “tax assessor” assesses or calculates (tasa) values (of property, assets, income, etc.) for tax purposes, performing duties similar to those of a Spanish inspector actuario (a “tax auditor-actuary” or “tax inspector-actuary”).

Regarding the noun “assessment,” in the terminology of civil procedure in England and Wales the expression “assessment of costs” denotes what in Spanish courts is called tasación de costas, describing the process of determining the amount of costs to be awarded the prevailing party in litigation (known as “taxation of costs” in the US). And in other respects, asesoramiento generally refers to “advising (or) consulting services,” as in asesoramiento financiero (“financial consulting services”) or asesoramiento jurídico (“legal counsel” or “legal advice”).

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