“Patrimonio” is sometimes translated literally as “patrimony,” but “patrimonio” often refers simply to one’s “property,” “assets” or “estate.”
Thus, for example, “delito contra el patrimonio público” may be rendered simply as “crime against national wealth,” and “delito contra el patrimonio y contra el orden socioeconómico” would be translated as “offenses against property and economic interests.” The term “patrimonio artístico” translates as “artistic heritage.”
In other respects, “patrimonio familiar” should be translated as “homestead,” and “patrimonio fideicomitido” denotes “property held in trust.”
In inheritance law, “patrimonio del causante” denotes the “deceased’s (or) decedent’s estate,” rather than his “patrimony.” And “impuesto sobre el patrimonio” is simply a “wealth tax.”
The term “patrimonio social” (in general, “business assets”) justifies a closer look, since its translation may vary according to the type of business entity to which the expression refers. In that regard, the “patrimonio social” of a “sociedad anónima” are “corporate assets.” But if, for example, the entity in question is a partnership (“sociedad colectiva or sociedad comanditaria”), “patrimonio social” would be better rendered as “partnership assets.”
Lastly, “patrimonio propio” means “equity capital,” while “incrementos y disminuciones de patrimonio” denotes “capital gains and losses,” and “patrimonio neto” suggests “shareholders’ equity.”