Breakdown of El impago está en el acta.
Questions & Answers about El impago está en el acta.
Spanish normally uses an article much more often than English does, especially with nouns that are the subject of the sentence.
So el impago is the natural way to say it here.
Compare:
- El impago está en el acta. = natural
- Impago está en el acta. = not natural in normal Spanish
Even when English might say something like Non-payment is in the record, Spanish usually wants the article: El impago...