- Izimpesheni ezikhokhiswa intela yengeniso yomuntu siqu zikhokhiswa intela njengengeniso yomsebenzi futhi zidinga isimemezelo uma imikhawulo yengeniso emisiwe idluliwe.
- Uma kunabakhokhi abaningi (enye impesheni, umholo, uhlelo lwempesheni noma impesheni yangaphandle) umkhawulo wokufaka amafomu entela uncishiswa kakhulu.
- Kukhona impesheni ekhululiwe kanye nokubuyiselwa kwemali okuqondile kwamalungu ahlangene, kodwa enye imali engenayo njengerenti noma ukutshalwa kwezimali nakho kungadala isibopho sokumemezela.
- Ukugodla impesheni kuyinkokhelo yentela yengeniso kusengaphambili futhi kungalungiswa ukuze kugwenywe izimanga ngesikhathi sentela.
Uma uthola impesheni eSpain, cishe wake wazibuza ukuthi Ingabe kudingeka ukuthi ufake ifomu lokubuyisa intela yengeniso?Njengoba kunabahola impesheni abangaphezu kwezigidi eziyishumi ezweni, kungumbuzo onengqondo ngokuphelele futhi, ngaphezu kwalokho, obaluleke kakhulu: iphutha lingaholela ezijezisweni noma ekukhokheni okwengeziwe ngokungadingekile.
Iqiniso liwukuthi ayikho impendulo eyodwa efanele wonke umuntu. Umuntu ngamunye ohola impesheni unesimo sentela esihlukile. Kuya ngohlobo lwempesheni oyitholayo, inani lonyaka, ukuthi unayo yini enye imali engenayo (irenti, inzalo, izinhlelo zempesheni, impesheni yangaphandle, njll.), kanye nenani labakhokhi. Ngakho-ke, kuyalulekwa ukuthi ubuyekeze ngokucophelela imithetho ejwayelekile kanye namacala akhethekile.
Yimiphi impesheni ekhokhiswa intela yengeniso futhi yimiphi engakhokhiswa intela?
Into yokuqala ukucaca ngokuthi yiziphi izimpesheni ezibalwa njenge imali engenayo yomsebenzi ekhokhwa intela yengeniso yomuntu siqu nokuthi yiziphi, ngakolunye uhlangothi, ezingakhokhiswa intela. Lokhu kuzonquma kokubili isibopho sokufaka ifomu lokubuyisa intela kanye nentela yokubamba esetshenziswa njalo ngenyanga.
Ngokujwayelekile, impesheni ekhokhiswa intela emalini engenayo Ziphathwa ngendlela efanayo nomholo: zakha ingxenye yemali engenayo yomsebenzi. Lokhu kuzofaka phakathi, phakathi kokunye, impesheni yomhlalaphansi enikezwayo, impesheni yomfelokazi, impesheni yezintandane eziningi (ngokuvamile lapho umzuzi ephakathi kweminyaka engama-22 nengama-25 ubudala), impesheni yokukhubazeka okuhlala unomphela, kanye nempesheni yezihlobo ezithembele kuzo, ngaphandle kokuthi zikhululwe ngokuqondile.
Ngakolunye uhlangothi, kuneqembu lezinzuzo umthetho ozibhekayo ukukhululwa enteleni yengeniso yomuntu siquLeli bhulokhi lihlanganisa impesheni yokukhubazeka okuphelele kanye neyokukhubazeka okukhulu (kokubili kusukela ohlelweni lwezokuPhepha koMphakathi kanye nempesheni yenkonzo yomphakathi, okuhlanganisa naleyo enikezwa amalungu omndeni), impesheni yokukhubazeka kanye neyomhlalaphansi enganikeli, impesheni ethile yezintandane (ngokuvamile lapho umzuzi engaphansi kweminyaka engama-22 noma ekhubazekile) kanye nezinzuzo zokubeletha kanye nezobaba.
Futhi akufakiwe enteleni njengoba imali engenayo yomsebenzi ifakiwe impesheni evela ezenzweni zobuphekula, izinzuzo ezithile zokufa, impesheni yempi kanye nezinye izinzuzo zezenhlalakahle ezithile, njengezinye eziqashelwa abantu asebekhulile baseSpain noma labo abaswele kwamanye amazwe.
Kodwa-ke, iqiniso lokuthi impesheni ayikhokhelwa akusho ukuthi umuntu ohola impesheni ukhululiwe esibophweni sokufaka ifomu lentela yengeniso kuzo zonke izimo. Uma umuntu ethola enye imali engenayo engaphansi kwentela yengeniso yomuntu siqu—isibonelo, intela, inzalo evela kuma-akhawunti noma amadiphozithi, izinzuzo, ukuthengiswa kwamasheya, ukuhlengwa kwezimali noma izinhlelo zempesheni, noma ngisho nemali engenayo ebalwe ekhaya lesibili— futhi imikhawulo ethile idluliwe, isibopho sokumemezela singase sivele.
Kunini lapho umuntu ohola impesheni kufanele afake khona ifomu lakhe lentela?
Ngokombono wentela, umuntu ohola impesheni okhokha intela yengeniso usesimweni esifanayo nesakhe. noma yimuphi umsebenzi othola umholoImpesheni ikhokhiswa intela njengenzuzo yomsebenzi, ngakho-ke, imikhawulo efanayo evamile enquma isibopho sokufaka ifomu lokubuyisa intela iyasebenza.
Ukhiye uku imikhawulo yemali engenayo yonyakaNgokuphathelene nemali engenayo yomsebenzi, umthetho ojwayelekile ubeka izimo ezimbili eziyinhloko: esisodwa kulabo abanomqashi oyedwa kanye nesinye kulabo abanababili noma ngaphezulu.
Uma umuntu ohola impesheni ethola imali engenayo emsebenzini (iholo, impesheni, imali engenayo engadingeki, njll.) evela ku- umuntu okhokha oyedwaNgeke kudingeke ukuthi ufake ifomu lentela uma imali yakho engenayo yonyaka ingadluli Isamba sama-euro ayi-22.000Lo mkhawulo usebenza kokubili kumsebenzi osebenzayo kanye nomuntu othathe umhlalaphansi othola umhlalaphansi wakhe womphakathi noma imali engenayo eyodwa kuphela.
Izinto ziyashintsha uma, phakathi nonyaka, imali engenayo itholakala emsebenzini. abakhokhi ababili noma ngaphezuluUma kunjalo, umkhawulo wehla uye cishe 15.000 - 15.876 ama-euro aphelele ngonyaka (inani elithile lilungisiwe emikhankasweni yakamuva) uma nje inani lemali eqoqwe kubakhokhi besibili nabalandelayo lidlula I-1.500 ama-euro ngonyakaUma inani elikhokhwe ngumkhokhi wesibili kanye nabasele lingafinyeleli kulelo nani, umkhawulo wama-euro angu-22.000 uyagcinwa.
Ngaphezu kwale mikhawulo yentela yengeniso, kuneminye imithetho engadinga ukuthi umuntu othathe umhlalaphansi afake ifomu lentela noma ngabe impesheni yakhe ingaphansi kwemingcele. Isibonelo, uma ethola imbuyiselo yenzuzo yenhlokodolobha ehambayo noma yenhlokodolobha Imali engenayo ingaphansi kwentela ebanjwayo—njengenzalo, ama-dividend, imiklomelo, ukuthengiswa kwamasheya, ukuhlengwa kwezimali zokutshalwa kwezimali, njll.—edlula i-€1.600 ngonyaka idinga ukubuyiselwa kwentela. Lokhu kusebenza futhi uma uqoqa imali engenayo yokuqasha ebalwe, ezinye izibonelelo zomphakathi, noma enye imali engenayo, iyonke, edlula i-€1.000.
Izibonelo ezivamile: abakhokhi abaningi, izinhlelo zempesheni, kanye nomhlalaphansi oguquguqukayo
Empeleni, abantu abaningi abahola impesheni abafani nesimo esilula "sokukhokha oyedwa hhayi okunye." Kuvamile ukuthi izinhlobo ezahlukene zemali engenayo zihlangane noma ukuthi izinhlangano noma izinhlangano ezingaphezu kweyodwa zikhokhe izinzuzo. Bukeza ngokucophelela ukuthi yiliphi iqembu ngalinye elifanelana nalo. Kuyasiza ekugwemeni ukumangala ngeziphathimandla zentela.
Isimo esivame kakhulu yileso sabantu abaye impesheni ezimbili ngesikhathi esisodwaIsibonelo, impesheni yomhlalaphansi eyodwa enikelayo kanye nempesheni yomfelokazi. Ngokuvamile, zombili zibhekwa njengemali engenayo yomsebenzi ngaphansi kweNtela Yengeniso Yomuntu Siqu (i-IRPF). Uma zihlangabezana nezimo ezithile—isibonelo, ukuthi ziyizinzuzo ezingenziwanga ezimbozwe uMthetho we-IRPF nokuthi i-Ejensi Yentela iceliwe ukubala imali ebanjwayo ekhethekile kusetshenziswa ifomu 146—umkhawulo we-€22.000 ungasetshenziswa njengokungathi kukhona umuntu oyedwa okhokhayo, noma ngabe izinhlangano eziningana zikhokha impesheni.
Isimo siyashintsha lapho impesheni yesibili ivela ngaphandle kweSpain. Izimpesheni zakwamanye amazweNgaphandle kwezimo ezithile ezinikezwe ezivumelwaneni zentela ephindwe kabili, lezi zimpesheni zikhokhiswa intela eSpain njengemali engenayo ejwayelekile yokuqashwa futhi, ngezinhloso zemikhawulo yentela, zibhekwa "njengomqashi wesibili." Njengomthetho ojwayelekile, lezi zinhlangano zakwamanye amazwe azigodli intela yengeniso yaseSpain (i-IRPF), ngakho-ke abahola impesheni bangadingeka ukuthi bafake ifomu lentela uma inani lezimpesheni zabo zaseSpain nezakwamanye amazwe lidlula imikhawulo encishisiwe.
Esinye isimo esivamile yileso umhlalaphansi oguquguqukayo noma umhlalaphansi osebenzayoKulesi simo, umuntu ohola impesheni uhlanganisa izinzuzo zokuthola umholo kanye nomholo ovela emsebenzini. Kulezi zimo, i-Social Security ibonakala njengomkhokhi oyedwa kanye nomqashi njengomunye, ngakho-ke umkhawulo weholo eliphansi (cishe u-€15.876) usebenza lapho imali engenayo evela kumkhokhi wesibili idlula u-€1.500 ngonyaka. Isimo esifanayo senzeka kulabo abathola impesheni yomfelokazi noma yokukhubazeka nabo abaqhubeka nokusebenza.
Futhi akufanele sikhohlwe izinhlelo zempesheni kanye neminye imikhiqizo yokongaUma uhlelo lwempesheni lusetshenziswa—kungakhathaliseki ukuthi luyisamba noma lukhokhwa njalo—inani elitholiwe likhokhiswa intela njengemali engenayo etholwe. Uma umuntu ohola impesheni esevele ethola umhlalaphansi kahulumeni, uhlelo lubhekwa njengomthombo owengeziwe wemali engenayo, futhi uma inani elisetshenziswa ngonyaka lidlula i-€1.500, umkhawulo wokufaka intela okuphoqelekile wehliswa uye emkhawulweni wemali engenayo yemithombo eminingi. Ngaphezu kwalokho, indlela nesikhathi sokukhululwa kungathinta kakhulu izinga lentela engenayo eliphumelelayo ekugcineni elikhokhwayo.
Izimpesheni ezivela kwamanye amazwe, ezingezona izakhamuzi kanye nezivumelwano zokukhokhisa intela kabili
Izimpesheni ezivela kwamanye amazwe ziphakamisa imibuzo eyengeziwe. Uma umuntu othathe umhlalaphansi umhlali wentela eSpainKumelwe umemezele impesheni yakho yangaphandle lapha ngaphandle kokuthi isivumelwano samazwe ngamazwe sithi okunye. Izimpesheni zakwamanye amazwe zifakiwe emalini yakho engenayo ekhokhiswa intela ngezinjongo zentela yengeniso yomuntu siqu, njengempesheni yaseSpain. Ungafaka futhi izicelo zokunciphisa ukuze ugweme intela ephindwe kabili uma usuvele ukhokhe intela ezweni lakini.
Ngokombono wemithetho yangaphakathi ye-Non-Resident Income Tax (IRNR), impesheni ibhekwa njengetholakala endaweni yaseSpain uma ivela ku- umsebenzi owakhiwe eSpain noma owenziwa yinhlangano ehlala eSpain noma ngesikhungo esihlala njalo esisendaweni yaseSpain. Nokho, kukhona uhlu lwezimpesheni ezingakhokhiswa intela zabantu abangebona izakhamuzi olufana kakhulu nolunikezwe izakhamuzi ku-Personal Income Tax (IRPF).
Uma isivumelwano sokugwema intela ephindwe kabiliKuyadingeka ukuhlukanisa ukuthi impesheni ibangelwa yini umsebenzi womphakathi wangaphambilini (izinsizakalo ezinikezwe uhulumeni, uhulumeni, noma inhlangano yendawo) noma umsebenzi ozimele. Ezimweni eziningi, ngempesheni yangasese, ilungelo eliyinhloko lokukhokhiswa intela lingelasesifundazweni sokuhlala somkhokhi wentela (eSpain, kulokhu), kanti ngempesheni yomphakathi, intela ivame ukuwela esifundazweni esikhokha impesheni, ngaphandle kwasezimweni ezithile zezakhamuzi kanye nezakhamuzi zakwelinye izwe elisayinile.
Lapho impesheni yangaphandle ekugcineni ikhokhiswa intela eSpain, isikali sentela esithile ku-IRNR Kwabangebona abahlali, ngezilinganiso ezikhulayo ezisekelwe enanini lempesheni yonyaka (isibonelo, u-8%, u-30% no-40% kuye ngenani), kanye nokuncishiswa okuthile kuphela okungasuswa, njengeminikelo kanye nokugodlwa kwemali.
Izimpesheni ezihlanganyelwe kanye nokubuyiselwa kwemali yentela yengeniso
Eminyakeni yamuva nje udaba lwe- abasebenzi abaxhumene nezinhlangano zabasebenzi zangaphambili (amabhange, ugesi, i-metallurgy, ukwakhiwa, izindawo zokudoba imikhumbi, ukudoba, ezohwebo, njll.) abakhokhe imali eningi kakhulu phakathi kweminyaka yama-60 nasekupheleni kweminyaka yama-70. Isinqumo seNkantolo Ephakeme savula ithuba lokuthi leli qembu lifune ukubuyiselwa imali yentela engenayo eyengeziwe ekhokhwe engxenyeni yempesheni ebhekwa njengekhokhisiwe intela kakade.
Isinqumo senkantolo saqaphela ilungelo lokulungisa amafomu entela adlule nokubuyisa lokho okwakukhokhiswa ngokungafanele kulabo ababengamalungu ezinkampani zomshuwalense ezihlangene kuleyo minyaka ethile. Bashiywe ngaphandle Izisebenzi ezihlanganiswe nezinhlangano zomphakathi ngemva kuka-1978, ezinye izisebenzi zahlanganiswa ezinhlelweni zezigaba ezingasebenzi kanye nabanye abazuzayo empeshenini yabafelokazi kanye neyabanganikeli.
Ngemva kwalokho, uMgcinimafa wethule uhlelo ushintsho lokulawula ukuze kube lula futhi kusheshiswe ukubuyiselwa kwemali. Inhloso kwakuwukuvumela amalungu asele athathe umhlalaphansi anelungelo lokulungiswa kwalokhu kulungiswa ukuthi athole inani elifanele leminyaka ethile yentela ngenkokhelo eyodwa, esikhundleni sokuphoqeleka ukuqala inqubo eyinkimbinkimbi unyaka nonyaka.
Kodwa-ke, ilungiselelo lomthetho elilandelayo lisungule uhlelo lapho abahola impesheni yokubambisana kufanele bahambe khona ukucela ukubuyiselwa kwemali ngokuzivocavoca Ngeminyaka enganqunyiwe (isibonelo, kusukela ngo-2019 kuya ku-2022) ngaphakathi kwezinsuku zokugcina ezithile ezinwebeka, kwezinye izimo, kuze kube ngu-2028. Kubalulekile ukuthi labo abayingxenye yaleli qembu babuyekeze izinsuku zokugcina zomkhankaso ngamunye, ngoba uma isikhathi sokugcina sonyaka othize singaphumeleli, ilungelo lokubuyiselwa imali yalowo nyaka lingase lilahleke.
Ibalwa kanjani intela yengeniso ebanjwayo ezimpeshenini zomhlalaphansi?
Impesheni yomhlalaphansi ingaphansi kwendlela efanayo neyomhlalaphansi ukugodla ngenxa yentela yengeniso yomuntu siqu kunemiholo. Njalo ngenyanga, i-Social Security isusa iphesenti enanini eliphelele lempesheni ngokusekelwe kudatha yomuntu siqu (ubudala, ukukhubazeka, isimo somndeni, inani lezingane, njll.) kanye nenani elilinganiselwe lonyaka.
Leli phesenti alisho ukukhokha intela eyengeziwe, kodwa kunalokho kusho ukukhokha intela eyengeziwe inkokhelo yentela yengeniso kusengaphambili ezolungiswa kamuva ekubuyiselweni kwentela. Uma imali ebanjwayo yayiphezulu kunalokho obekufanele ibe yikho, imali yokubuyiselwa intela izokhokhwa; uma yayiphansi, umehluko kumele ukhokhwe. Ngakho-ke kubalulekile ukwazi ukuthi impesheni ingena kuliphi izinga lemali engenayo nokuthi ngabe ikhona yini eminye imithombo yemali engenayo engashukumisela umuntu ohola impesheni ukuba angene esigabeni sentela esisebenza kahle kakhulu.
Intela ebanjwayo esetshenziswayo incike ezibalweni zentela eziqhubekayo zenzuzo yomsebenzi. Njengesiqondiso, ngenzuzo ephansi ekhokhiswa intela izinga licishe libe ngu-19%, futhi liyanda ngezigaba kuze kufike kumaphesenti aseduze no-45% noma ngaphezulu ngenzuzo ephezulu kakhulu. Umphakathi ngamunye ozimele ungase wethule ukuhlukahluka okuncane kulezi zinhlobo, njengoba ihlanganyela ekucushweni kwe-IRPF.
Esinye isici esibalulekile ukuthi umuntu ohola impesheni angacela inzuzo ku-Social Security. ukwenyuka ngokuzithandela kwesilinganiso sentela ebanjwayo Uma ukhetha ukuba intela eyengeziwe ibanjwe namuhla ukuze ugweme inkokhelo ngesikhathi senkathi yentela, le nqubo ingenziwa ku-inthanethi kusetshenziswa isitifiketi sedijithali noma uhlelo lwe-Cl@ve. Lokhu kukuvumela ukuthi wandise inani lokubamba noma ubuyisele esilinganisweni esijwayelekile uma ucele ukwenyuswa ngaphambilini. Kodwa-ke, akunakwenzeka ukucela ukwehliswa okungaphansi kobuncane obubalwe ngokwemithethonqubo.
Labo abanemali engenayo eyengeziwe—irenti, inzalo, ukuhlengwa kwepulani, impesheni yangaphandle, njll.—kufanele bacabangele ukuthi kuyabazuzisa yini. lungisa inani lokubanjwa kwempesheni yakhonjengoba yonke leyo mali engenayo ihlanganiswa ndawonye ukuze kunqunywe izinga lokugcina le-IRPF lapho kufakwa ifomu lentela.
Imali engenayo eyengeziwe: intela, ukutshalwa kwezimali kanye nezinye izinzuzo
Uma unquma ukuthi umuntu ohola impesheni kufanele afake ifomu lentela yengeniso, akwanele ukubheka nje inani lempesheni. Abantu abaningi asebethathe umhlalaphansi baye eminye imithombo yemali engenayo: ifulethi eliqashiwe, inzalo ye-akhawunti yasebhange, izimali zokutshalwa kwezimali, amasheya, imisebenzi emincane yesikhashana, ukuthengisa ku-inthanethi, usizo lomphakathi, njll.
Imali engenayo evela enhlokodolobha ehambayo (inzalo, izinzuzo, umshwalense othile wokonga) kanye inzuzo enkulu (Ukuthengiswa kwamasheya, ukuhlengwa kwezimali, imiklomelo evela emincintiswaneni noma emidlalweni, ukuwina kumapulatifomu aku-inthanethi…) kuncike enteleni yokubamba idinga ukuthi uwamemezele uma edlula i-€1.600 ngonyaka. Kulula kakhulu ukufinyelela lelo nani uma uqoqa imikhiqizo eminingana yokonga noma yokutshalwa kwezimali.
Kudingeka futhi sicabangele imali engenayo yezindlu ebalwe Lokhu kufaka phakathi imali engenayo evela ezindlini zesibili ezingaqashiwe, kanye nosizo oluthile lomphakathi kanye nezibonelelo. Uma le mali engenayo iyonke, engezwe kwenye imali engenayo engabanjwa, idlula i-€1.000 ngonyaka, isibopho sokufaka ifomu lentela singase sivele ngisho noma impesheni iyodwa ihlala ingaphansi komkhawulo wemali engenayo yokuqashwa.
Ngenxa yalesi sizathu, abantu abaningi asebethathe umhlalaphansi abavame ukukhululwa ekufakeni intela banquma yithumele ngokuzithandela Uma umphumela uwukubuyiselwa kwemali, ukuncishiswa kwemali, ukugodlwa kwemali okwenziwe kakade, kanye nokuphathwa kwemali ethile engenayo kungasebenzela umkhokhi wentela, ngakho-ke kuhlale kunconywa ukuthi ubukeze uhlaka noma usebenzise ukulingisa ngaphambi kokwenza isinqumo.
Ikhalenda Lentela Yengeniso 2025/2026 labahola impesheni
Isikhathi ngasinye sokubuyiselwa kwentela silawulwa uhlelo oluvunyiwe yi-Tax Agency. Ngonyaka wentela ka-2025, omenyezelwe ngo-2026, izinsuku zokugcina ezimisiwe zivumela ukufaka amafomu okubuyiselwa kwentela. ku-inthanethi kusukela ekuqaleni kuka-Ephreli kuze kube sekupheleni kukaJuniKusukela ngoMeyi, insizakalo yocingo izotholakala ngokuqokwa, kanti ngoJuni, insizakalo yomuntu mathupha izotholakala emahhovisi, futhi nangokuqokwa.
Nakuba abanye abahola impesheni bekhululiwe ekufakeni amafomu entela, bangakhetha faka amafomu entela yengeniso ngokuzithandela Uma bekholelwa ukuthi bangase babe nelungelo lokubuyiselwa imali noma uma befuna ukulungisa isimo sabo sentela (isibonelo, uma beke baba nemali engenayo ngezikhathi ezithile enentela ephezulu yokubamba). Kunoma ikuphi, kubalulekile ukuhlonipha izinsuku zokugcina ukuze kugwenywe ukukhokhiswa imali eyengeziwe, inzalo, noma izinhlawulo.
Ngamafuphi, umuntu ohola impesheni ohola imali engaphezu kuka-€22.000 ngonyaka kumqashi oyedwa, noma u-€15.000-€15.876 kubaqashi ababili noma ngaphezulu abanomholo wabo ohlangene odlula u-€1.500, cishe uzofanelekela izinzuzo. gcwalisa intela yentela engenayoKusukela lapho, uhla lwezimo lubanzi kakhulu: impesheni ekhululiwe, impesheni zakwamanye amazwe, izinkampani zomshuwalense ezihlangene, izinhlelo ezizimele, izindawo zokuqasha, ukutshalwa kwezimali… Yingakho ukuthatha isikhathi ukubuyekeza umqondo ngamunye futhi, uma kudingeka, ukubonisana nochwepheshe noma i-Tax Agency uqobo kuyindlela engcono kakhulu yokugwema izimanga nokuqinisekisa ukuthi ukhokha—noma uthola—lokho kanye okukweletayo.