Spanish term
Pequeño Contribuyente Eventual
| 2 +2 | Small Intermittent Taxpayer |
Ana Vozone
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| 4 | small occasional taxpayer (PCE) |
Arturo Oswal Alva Mendiburu
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| 3 | small-scale, personal secondary-trade taxpayer |
Adrian MM.
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Proposed translations
Will do!
Native in: Portuguese (Variant: European/Portugal) 
Works in: English to Portuguese, French to Portuguese, German to Portuguese, and 1 more.
Small Intermittent Taxpayer
Thirty-seven percent are intermittent or first-time filers, meaning they do not have any experience in claiming the credit or they have no recent experience.
https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/2013-ARC_VOL-1_S1-MSP-9.pdf
| Interesting and helpful thanks, although Google says No results found for "Small Intermittent Taxpayer".... |
| agree |
Luis M. Sosa
50 mins
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Thank you, Luis!
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| neutral |
philgoddard
: This is Argentina. It's not about the US earned income tax credit.
1 hr
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Why wouldn't an accepted/acceptable/correct accounting term not be valid in Argentina? Please have a look at relevant context matches for my suggestion in hte Discussion box.
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| agree |
patinba
: There is no reason why this description of an Argentine tax category should be found in English in Google.
1 day 2 hrs
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Obrigada, Patinba!
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Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish) 
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
small-scale, personal secondary-trade taxpayer
Sideline, as previously (mis-)used on ProZ, is sometimes a euphemism for moonlighting, whereas 'eventual' in Arg. precludes conduct of another business or trade (.. 'por lo que dicha calidad resulta incompatible con el desarrollo de cualquier otra actividad independiente o en relación de dependencia..'/ employment relationship or as per Lord Denning's well-known & much-criticised 'control' test). Unless an oxymoron, it is an all-consuming side-trade or hobby.
PS it is a personal, rather than an estate beneficiary and corporate taxpayer.
Art. 40. — Reviste el carácter de pequeño contribuyente eventual, la persona física que realice exclusivamente una actividad independiente con carácter eventual u ocasional, por lo que dicha calidad resulta incompatible con el desarrollo de cualquie
The small- scale taxpayer pays a 6% or 4% VAT at the tax office.
http://servicios.infoleg.gob.ar/infolegInternet/anexos/95000-99999/96016/norma.htm
http://www.quora.com/What-is-the-definition-of-Sideline-and-how-can-it-be-used-for-businesses
| I'm in a bit of a quandary now, because "small-scale taxpayer" is the only suggestion so far that gets a decent number of hits in a Google search. However, I don't see it as expressing the "eventual" (i.e. occasional/intermittent...) element of the original. I'm still on the fence…small-scale taxpayer |
Peru
Spanish translator and subtitler
Native in: Spanish (Variants: Latin American, Peruvian)
Works in: English to Spanish, Spanish to English, Spanish
small occasional taxpayer (PCE)
El "Pequeño Contribuyente Eventual" es una persona natural mayor de 18 años quien desarrolla alguna actividad e manera independiente pero ocasionalmente.
Discussion