retidos

Retidos is a term used in Portuguese and Spanish contexts to refer to items or sums that have been held back or retained by a party. It functions as the plural form of the adjective or past participle retido, derived from the verb retener, and is commonly found in finance, accounting, and administrative language to designate assets or amounts that have not yet been released.

In finance and taxation, retidos describe money that is withheld at source, or reserves that will be paid later. Examples include impostos retidos na fonte (withholding taxes) and valores retidos (retained amounts) on payroll or supplier payments. In accounting, retidos are typically recorded as current liabilities or as credits to comply with tax, social security, or other regulatory obligations, then remitted to the appropriate authority or recipient.

In Spanish-language usage, the more common form is retenido or retenidos, and retención denotes the action of withholding. Nevertheless, retidos can appear in certain documents or bilingual contexts to express a similar idea of withheld items in Portuguese and mixed texts.

Originating from Latin retentus meaning "held back," the term traveled into Romance languages as retener, yielding retido in Portuguese and retener/retener in Spanish. The plural retidos is thus a linguistic variation tied to jurisdiction and document type.

See also: Retención, Retención en la fuente, Impuestos retenidos.