Glossary entry (derived from question below)
Spanish term or phrase:
activos por impuesto diferido por límite deducibilidad de amortización
English translation:
deferred tax assets as a result of the (capital) writing-down allowance limit
Spanish term
activos por impuesto diferido por límite deducibilidad de amortización
Los conceptos a los que hace referencia son variados: activos/ pasivos por impuesto diferido...
por valoración de instrumentos financieros a valor razonable
por amortización acelerada
por límite deducibilidad de amortización
por las subvenciones de capital recibidas... etc
mi duda es cómo traducir toda la expresión.
Gracias!
Proposed translations
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: Scottish, British) 
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
deferred tax assets as a result of the (capital) writing-down allowance limit
A deferred tax asset is often created when taxes are paid or carried forward but cannot yet be recognized on the company's income statement.
Meaning of writing-down allowance> the percentage of the value of assets that a company can include in its profit calculations for a particular period to reduce the amount of tax it pays: The writing-down allowance for most plant and machinery is 20%..
United Kingdom
Flair and accuracy tailored to your text
Native in: English
Works in: Spanish to English, German to English
Tax-deferred assets (categorised) by limits of deductability of depreciation
The items being referred to are varied: deferred tax assets/liabilities, deferred tax liabilities...
for valuation of financial instruments at fair value
accelerated depreciation
for limiting the deductibility of depreciation
for capital subsidies received... etc.
United States
An economic geek with social skills
Native in: French 
Works in: English to French, French to English, Spanish to English, and 1 more.
Deferred tax assets for limited tax deductions
In the case submitted by Asker, the tax credits cannot be fully reimbursed, because the tax deductions are limited. ⁸
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