One of the most obvious English meanings of rendimiento is “performance,” and in the context of labor law the term generally refers to an employee’s job performance (rendimiento en el trabajo). In this context auditoría de rendimiento refers to a worker’s “performance audit,” while salario a rendimiento is what is known in English as “payment by result—PBR” or “performance-related pay.” And with regard to labor disputes, huelga de bajo rendimiento describes a “slow-down strike,” a “go-slow strike” or simply a “go-slow” (my Colombian students call this operación tortuga!).
But in the area of Spanish tax law, rendimientos (in the plural) has the specific meaning of “income” or “earnings,” being a synonym of ingresos and renta. Thus, in the terminology of personal income tax (impuesto sobre la renta de las personas físicas), income declared on a tax return (declaración de la renta) includes rendimientos del trabajo (“earned income”), rendimientos de capital mobiliaria (“investment income”), rendimientos de capital inmobiliaria (“rental income”), and rendimientos de actividades económicas (“business income”). In that regard, rendimientos íntegros refers to one’s “gross income,” while rendimientos netos are “net income.” Certain income may likewise be “exempt from withholding” (rendimientos exentos de retención). And in a more general sense, rendimientos may also denote “cash income” (rendimientos dinerarios) as opposed to “noncash income” or “income in kind” (rendimientos no dinerarios or rendimientos en especie).
If you’re a legal translator or interpreter attending the American Translators Association conference in Boston (October 22-25), perhaps you may be interested in my 3-hour Advanced Skills & Training session on Derecho probatorio. Just in case, here is a description and a (fairly) detailed outline of the aspects I’ll be discussing:
DERECHO PROBATORIO:Concepts and Terminology of the Law of Evidence in Spain, Mexico and the US
CONTENT SUMMARY
Whether translating procedural documents or interpreting in court, translators and interpreters inevitably require an in-depth understanding of the law of evidence. Distinguishing between civil and criminal proceedings, this course contrasts Spanish and Mexican Derecho probatorio with similar concepts found in the Federal Rules of Evidence and related US state rules. After surveying the main types of evidence and reviewing how evidence is produced, admitted, and examined, the speaker will present her Top 20 pitfalls when rendering Spanish and Mexican evidence-related terms into English. The emphasis will be on identifying evidentiary procedures in the US and in Spanish-speaking jurisdictions that may prompt miscues in translation.
The major aspects to be discussed include:
1. Procedimientos probatorios comunes a los procesos civiles y penales (evidentiary procedures in both civil and criminal proceedings)
Clasificación de la prueba (categories of evidence)
Proposición/ofrecimiento, aportación, admisión y práctica/desahogo de pruebas (proposal, production, admission and examination of evidence)
Carga de la prueba (burden of proof)
Valoración de la prueba (weighing of evidence)
Los hechos (the facts of the case)
Presunciones (presumptions)
Diligencias finales con posibles hechos nuevos o de nueva noticia (final evidentiary proceedings with possible new or after-discovered evidence)
2. La prueba en el proceso civil (evidence in civil proceedings)
Interrogatorio e interrogatorio cruzado (examination and cross-examination)
Prueba testifical (witness testimony; examination of witnesses)
4. La prueba en las diligencias de investigación penal (evidence taken during criminal investigatory procedures)
Identificación del sospechoso (identifying a suspect)
Diligencia de inspección ocular e identificación y conservación del cuerpo del delito (crime scene inspection and identification and preservation of the evidence of an offense)
Análisis forense y autopsias (forensic analysis and autopsies)
Declaración del imputado (testimony of the alleged offender)
Declaraciones de los testigos (witness testimony)
Careo de testigos e imputados (“face-off” confronting witnesses with alleged offenders who have given conflicting statements or testimony)
Declaración del ofendido (victim testimony)
El derecho a no declarar (testimonial privilege)
Informes periciales (expert witness reports)
Pruebas de alcoholemia y sustancias psicotrópicas (alcohol and drug tests)
Videovigilancia e intervención de comunicaciones personales (video surveillance and interception of private communications)
Entrada y registro (search of premises)
Inspecciones e intervenciones corporales (body searches)
Utilización de agentes encubiertos y confidentes policiales (use of undercover agents and police informants)
Circulación o entrega vigilada de sustancias prohibidas (monitored circulation or delivery of illegal substances)
5. Pruebas practicadas en el juicio oral (evidence examined at trial)
Declaración del acusado (testimony of the accused)
Prueba de testigos (witness testimony)
Prueba pericial (expert evidence)
Prueba documental (documentary evidence)
Inspección ocular (site inspection or examination of physical evidence located out of court)
6. The “Top 20” translation pitfalls that translators and interpreters may encounter in evidence-related documents or in court proceedings. Comparison of Spanish and Mexican evidence-related terminology.
(Attendees will receive a +500 term bilingual glossary of all of the terminology and concepts discussed during the session)
Léxico Jurídico Español-Inglés 