Isibopho sentela: umhlahlandlela ophelele onemithethonqubo, izinhlobo kanye nezibonelo

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Ukuqonda ngokugcwele ukuthi siyini isibopho sentela Gwema ukumangala ngeziphathimandla zentela futhi uhambisane nemithetho ngaphandle kwezinkinga ezingadingekile. ESpain, isethi yemisebenzi, amalungelo, kanye namandla avela ekusetshenzisweni kwentela ihlelwe njengobudlelwano bezomthetho nentela obuchazwa yi-General Tax Law (LGT). Empeleni, lobu budlelwano buchaza ukuthi kungani sikhokha intela, yiziphi izinqubo okumele sizilandele, nokuthi konke kuhlanganiswa kanjani neziphathimandla zentela.

Kusuka kulolo budlelwano izibopho ezibonakalayo nezisemthethwenikanye neziqinisekiso zomkhokhi wentela. Ngaphezu kwalokho, izibopho ezithile zichazwe ku-General Regulations for Tax Management and Inspection Procedures (RGAT), echaza ngezinkinga ezifana nokugcinwa kwamarekhodi ezimali, ukusetshenziswa kweNombolo Yokuhlonza Intela (NIF), ulwazi okufanele lunikezwe ngokuthengiselana nabantu besithathu, kanye nokubika ama-akhawunti ezezimali. Lo mhlahlandlela uqoqa futhi uhlele kabusha lonke lolo lwazi., ngezibonelo zangempela, ukuze uthole umbono osheshayo bese uqhathanisa umqondo ngamunye nemithethonqubo efanele.

Iyini isibopho sentela futhi singena kanjani ebudlelwaneni bezomthetho nentela?

Isigaba 17 se-LGT sinquma ukuthi ubudlelwano bezomthetho nentela buhlanganisa izibopho, imisebenzi, amalungelo kanye namandla okuvela ekusetshenzisweni kwezintela. Kuvela, isibonelo, isibopho esiyinhloko sokukhokha isikweletu, kodwa futhi nesibopho sokufaka izimemezelo noma ukugcina amadokhumenti, kanye namalungelo abalulekile njengokwaziswa noma ukusizwa yiHhovisi likaHulumeni.

Ngokombono obalulekile, isibopho esikhulu sentela sihloselwe ukukhokhwa kwesabelo sentelaukudalwa kwayo kuhlobene nokwenzeka kwesenzakalo esikhokhiswa intela kanye nokwanda kwaso. Ngesikhathi esifanayo, kunezibopho ezingezona ezemali (ezisemthethweni) ezisekela izinqubo zokusebenzisa intela: ukuphathwa, ukuhlolwa, kanye nokuqoqwa. Isihluthulelo ukuhlukanisa ngokucacile phakathi kokukhokha nokwenza ukuthobela ngendlela efanele.

Izinto eziyisisekelo: izihloko, isenzakalo esikhokhiswa intela, isisekelo, uhlobo kanye nesikweletu

Kuzo zonke izibopho zentela kukhona isihloko esisebenzayo (ofuna intela, ngokuvamile uHulumeni, imiphakathi ezimele noma izinhlangano zasendaweni) kanye ne- isihloko esingenzi lutho (okumele athobele, umuntu wemvelo noma osemthethweni). Lobu budlelwano bokusebenza yibo obuhumusha kube izinkokhelo, izimemezelo kanye nolwazi.

El umcimbi okhokhiswa intela Lesi yisidingo esisemthethweni sokuthi, uma sihlangatshezwa, sibangele isibopho sokukhokha intela (Ubuciko 20 LGT). Cabanga ngokuthengisa izimpahla ezikhokhiswa i-VAT, ukwenza inzuzo ngezinjongo zeNtela yeNkampani, noma ukuthola imali engenayo ekhokhiswa iNtela yeNgeniso Yomuntu Siqu: lapho lezi zenzakalo zenzeka, kuvela isibopho esiyinhloko sentela.

El ukuqongelela Kuphawula isikhathi esiqondile lapho isenzakalo esikhokhiswa intela sibhekwa njengesiye senzeka, futhi ngenxa yalokho, kuvela isibopho esiyinhloko (Ubuciko 21 LGT). Akuhlali kuhambisana nokukhokha; yisikhathi lapho kunqunywa khona ukuthi isikweletu sikhona nini.

Ukuze silinganise, siqala kusukela ku- intela (ukulinganiswa noma ukulinganiswa kwesenzakalo esikhokhiswa intela) kanye uhlobo noma isilinganiso (iphesenti noma inani elinqunyiwe). Umphumela, ngemva kokulungiswa kanye nokuncishiswa kwentela ngayinye, yi- isikweletu sentela ukungena.

Izibopho zentela ezibalulekile

I-LGT ihlanganisa izibopho eziningana zohlobo lwezomnotho. Esokuqala yi- isibopho sentela esiyinhlokookuhlanganisa ukukhokha inani elinqunywe ngokomthetho wentela. Imiqondo ebalulekile igxile kukho:

• Mayelana ne umcimbi okhokhiswa intela (Ubuciko 20 LGT): Lesi yisabelomali esimiswe ngumthetho sentela ngayinye. Ukuvela kwaso kudala isibopho esiyinhloko. • Ngokuphathelene ukuqongelela (Ubuciko 21 LGT): ichaza isikhathi lapho lokho kuzalwa kwenzeka khona. • Ngokuphathelene Ukukhululwa kanye nokungabi nesibophoNakuba zombili zigwema ukukhokha, azifani. Ukukhululwa kusikisela ukuthi kwenzeke isenzakalo esikhokhiswa intela, kodwa umthetho uyalela ukuthi ezimweni ezithile isibopho asiveli; ngokuphambene nalokho, uma kungekho sibopho, izimo aziweli ngaphansi kwencazelo yesenzakalo esikhokhiswa intela, okungukuthi, zinciphisa ububanzi baso kabi.

Kukhona futhi isibopho sokuthi yenza izinkokhelo ku-akhawunti (Ubuciko 23 LGT): izinkokhelo kusengaphambili ezingahambisana nezinkokhelo zesikhashana, ukugodla, noma izinkokhelo nge-akhawunti ezenziwe yiqembu elibophezelekile. Imithetho yentela ngayinye ingasungula izindlela zokukhipha lezi zinkokhelo esikweletini sokugcina sentela.

I-Las izibopho phakathi kwabantu ngabanye ezivela enteleni (ubuciko 24 LGT) yizinzuzo ezihlobene nentela ezikhokhwa phakathi kwabakhokhi bentela ngezenzo ezisemthethweni zomphumela, ukubamba noma ukukhokha nge-akhawunti.

Ekugcineni, kukhona izibopho zentela ezengeziwe (ubuciko 25 LGT), obuyimali futhi obuhlobene nesinye isibopho sentela: inzalo yokukhokha sekwephuzile, izimali ezengeziwe zokufaka sekwephuzile kanye nemali eyengeziwe yesikhathi sokuphoqelelwa. Lokhu akubhekwe njengezijeziso zentela.

Izibopho zentela ezisemthethweni: ububanzi kanye nemikhawulo

Isigaba 29 se-LGT sichaza njengokusemthethweni imisebenzi engeyona eyezimali Intela ebekwa yimithetho yentela noma yentela, ehlobene nezinqubo zokufaka isicelo sentela. Lolu akulona uhlu oluphelele: umthetho ngamunye wentela ungangeza izibopho.

Lezi zibopho ezisemthethweni ziyaphoqelelwa ku- izinqubo zokuphatha, zokuhlola nezokuqoqaNgokuphambene nalokho, enkambisweni yokujezisa akukho msebenzi ofanayo wokubambisana, njengoba iziqinisekiso ezifana nalezo ezisesigabeni sobugebengu ziyasebenza. Lo mbono ubalulekile ukuqonda ukuthi yini uHulumeni angacela nokuthi nini.

Ngaphezu kwalokho, i-athikili 70.1 yoMthetho Wentela Ojwayelekile (i-LGT) igcizelela ukuthi izibopho ezisemthethweni ezixhunywe kwezinye izibopho ezibalulekile zeqembu elibophezelekile zingafunwa kuphela ngenkathi akakanqunywanga ilungelo lokunquma lokhu kwamuva, ngaphandle uma kufanelekile ukugcina isibopho sokugcina noma ukunikeza ulwazi ukuqinisekisa izibopho zabantu besithathu ngesikhathi sezentengiselwano.

Uhulumeni uphinde asekele imisebenzi esemthethweni okuhunyushwa ngamalungelo kanye neziqinisekiso zabakhokhi bentela (ubuciko 30 LGT): umsebenzi wokwazisa, ukusiza, ukukhipha izitifiketi, njll. UMkhandlu Wokuvikela Abakhokhi Bentela uqinisekisa ukulandelwa kwemithetho, futhi empeleni, ubuciko 227.1 I-LGT ibheka izenzo ezimemezela umsebenzi ukuthi kufanele zidluliselwe phambili.

Ikhathalogi ebalulekile yezibopho ezisemthethweni ngokusho kwe-RGAT

I-RGAT Ichaza kabanzi ngokuqukethwe kwalezi zibopho. Ikakhulukazi, abakhokhi bentela kumele:

• Ngenisa izimemezelo zokubalwa kwabantu Labo abenza noma abazokwenza imisebenzi yebhizinisi noma yobungcweti noma imisebenzi eSpain, noma abakhokha imali engenayo engaphansi kokugodlwa.
• Cela futhi usebenzise Inombolo yesibonakaliso yentela ekusebenzelaneni kwabo nemiphumela yentela (ubuciko 18 RGAT). I-NIF ivunyelwe ngedokhumenti ekhishwe yi-AEAT, i-DNI noma idokhumenti esemthethweni efanayo yabantu bakwamanye amazwe.
• Ngenisa ukuzihlola, izimemezelo kanye nokuxhumana ngesikhathi esifanele.
• Phatha futhi ugcine izincwadi namarekhodi ezimalikanye nezinhlelo, amafayela kanye nezinhlelo zokubhala amakhodi ezivumela ukuchazwa kwedatha lapho kusetshenziswa izinhlelo zekhompyutha, okwenza kube lula ukuguqulwa kwayo ibe yifomethi efundekayo uma kudingeka.
• Gcina amakhophi ezinhlelo namafayela ezikhiqiza izitatimende zezimali kanye nezimemezelo ezithunyelwe nge-elekthronikhi.
• Khipha futhi ulethe ama-invoyisi noma shintsha amadokhumenti bese ugcina ama-invoyisi namarisidi ahlobene nezibopho zakho zentela.
• Nikela ku-Administration izincwadi, amarekhodi, imibhalo kanye nolwazi ngemiphumela yentela kuyo noma kubantu besithathu, futhi ngefomethi yekhompyutha uma kudingeka.
• Lungiselela ukuhlolwa nokuqinisekiswa ukuphatha uma kufaneleka.
• Diliva izitifiketi zokubanjwa kwemali kanye nezinkokhelo ku-akhawunti kulabo abathola imali engenayo ngaphansi kwale mibono.
• Ukufeza izibopho ezibekwe ku- imithethonqubo yamasiko uma kusebenza.

Mayelana ne izincwadi zokubhalisa izimali (Ubuciko 29 RGAT), uma kudingeka yimithethonqubo yentela ngayinye, kumele zigcinwe futhi zigcinwe kahle, okungcono kakhulu endaweni yentela. Ukuthengiselana kumele kuqoshwe zingakapheli izinyanga ezintathu kusukela kuqaliswe noma kutholwe amadokhumenti asekelayo, futhi kunoma yikuphi ngaphambi kosuku lokugcina lokufaka ifomu lokubuyisa intela elihambisanayo. Izincwadi zokubala zingasebenza njengezincwadi zentela uma behlangabezana nezimfuneko zomthetho.

Isimemezelo sokuthengiselana nabantu besithathu kanye nezibuyekezo zomthetho

I-RGAT idinga izinhlangano eziningi ukuthi zihlinzeke ulwazi lwaminyaka yonke mayelana nokuthengiselana nabantu besithathu (ubuciko 31). Kufakwe labo abenza imisebenzi yebhizinisi noma yobungcweti (abantu bemvelo noma abasemthethweni), imiphakathi yabanikazi kanye nezinhlangano ezizimele noma izikhungo zesimo senhlalo maqondana nokuthengwa ngaphandle kwemisebenzi yebhizinisi, iziphathimandla kanye nezinhlangano zomkhakha womphakathi, amaqembu, izinhlangano zabasebenzi kanye nezinhlangano zebhizinisi. Ukuphathwa komphakathi Kumelwe bamemezele emkhakheni ngamunye ngenombolo yokuhlonza intela ehlukile noma eqenjini lonke.

Izinhlangano eziqoqa izinkokhelo egameni lamalungu, abalingani, noma izinhlangano zobungcweti kumele nazo zibike. izimali noma impahla yobuhlakani noma amalungelo okushicilelaNgesikhathi esifanayo, ohulumeni abaningi kumele bafake esimemezelweni izibonelelo, usizo noma izibonelelo ezinikezwa yizabelomali zabo.

Labo abenza imisebenzi eSpain ngaphandle kwehhovisi elibhalisiwe, indawo yokuhlala unomphela noma indawo yokuhlala unomphela akudingeki ukuthi bafake ifomu lokubuyisa intela lonyaka (ubuciko 32 RGAT) i-domicile yezimali ngaphakathi kwendawo kazwelonke (noma izinhlangano ezingaphansi kokunikezwa kwemali engenayo ngaphandle kokuba khona eSpain); abantu bemvelo kanye nezinhlangano ezingaphansi kokunikezwa kwemali engenayo ezikhokha intela yemali engenayo enteleni yemali engenayo yomuntu siqu ye isilinganiso somgomo futhi ku-VAT ngaphansi kwezinhlelo ezilula, ezolimo/imfuyo/ukudoba noma inkokhelo eyengeziwe yokulingana (ngaphandle kokuthengiselana okukhokhisiwe); labo abangadluli kumuntu wesithathu I-3.005,06 euro ngonyaka (noma ama-euro angu-300,51 lapho beqoqa amalungelo athile egameni lezinkampani zangaphandle); labo abenze imisebenzi kuphela abangekho ngaphansi kwesibopho sokumemezela; kanye namacala athile athile e-VAT kanye ne- Umbuso Wezomnotho Nezezimali Weziqhingi ZaseCanaryIsigaba 32 se-RGAT sichitshiyelwe kanti isigaba 36 sasuswa, zombili zisebenza kusukela mhla ziyi-01/01/2019.

Como ukusungula izinto ezintsha emkhakheniKunesibopho sokubika ngokudluliselwa kokusetshenziswa kwezindlu ngezinjongo zezivakashi, ngokuhambisana nemigomo ebekwe yimithethonqubo esebenzayo.

Ulwazi lwezezimali, ama-akhawunti, izimali mboleko, kanye nokunyakaza kwemali

Isigaba 37 se-RGAT siphoqelela izikhungo zesikweletu kanye nezinye izinhlangano ezibandakanyeka ekuthengiselaneni kwamabhange noma kwesikweletu ukuthi zithumele ukubuyiselwa kolwazi lwaminyaka yonke yawo wonke ama-akhawunti avulwe ezindaweni zawo, kungaba ngaphakathi noma ngaphandle kweSpain. Uma usebenzelana nama-akhawunti aphesheya, akukho sibopho sokubika ngabantu abangebona izakhamuzi abangenazo izindawo zokuhlala ezihlala njalo eSpain.

Ulwazi luhlanganisa umazisi ogcwele Umbiko kumele ufake igama kanye nenombolo yokuhlonza intela (i-NIF) yabanikazi bama-akhawunti, abasebenzisi abagunyaziwe, noma abazuzi, ibhalansi kusukela ngoDisemba 31, kanye nebhalansi emaphakathi yekota yokugcina, phakathi kweminye imininingwane echazwe ku-Minister Order ehambisanayo. Lesi sibopho sihlanganisa ama-akhawunti amanje, ama-akhawunti okonga, amadiphozithi esikhathi, ama-akhawunti esikweletu, nanoma yiziphi ezinye izinhlobo zama-akhawunti. noma kungekho mholo noma ukugodlwaUkuhlonza abantu abathintekile kubhekisela kulabo abaye bathinteka nganoma yisiphi isikhathi phakathi nonyaka.

Isigaba 37 se-bis RGAT, ngaphakathi kohlaka lokusizana, sibeka phezu izikhungo zezezimali Ukulethwa kwesimemezelo mayelana nama-akhawunti ezezimali, okumele bahlonze indawo yokuhlala noma, lapho kufanele khona, ubuzwe babantu abaphethe noma abalawulayo. ukunakekela ngaphambi kokungenela isivumelwano kanye nemininingwane yolwazi ibekwa yi-Ministeral Order, futhi uma kufaneleka ukusebenzisa umthetho ongcono, isimemezelo sawo sizoshicilelwa kwi-BOE ngaphambi kwesibopho sokubika.

Ngaphezu kwalokho, izilinganiso ze- imali mboleko kanye namakhredithi inikezwe imali engaphezu kwama-euro ayi-6.000 kusukela ngoDisemba 31, kanye nediphozithi, ukukhishwa kwemali kanye namarisidi emali adlula I-3.000 eurookubonisa inani, uhlobo, usuku, ukuhlonza iqembu elihilelekile kanye ne-akhawunti ehlobene. Ukuthengiselana okungaphansi kwesaziso esithile ngaphansi kwe-Athikili 41 yeMithethonqubo Yentela Ejwayelekile akufakiwe kulesi simemezelo.

Izinqubo zokufaka isicelo kanye nezindlela zokuthobela imithetho

Isibopho sentela siphathwa ngokusebenzisa izinqubo zokuphatha, ukuhlola, ukuqoqwa kanye nokubuyekezwaLokhu kuqinisekisa ukuthobela umthetho ngenkathi kunikezwa iziqinisekiso kumkhokhi wentela. Kuhlanganisa kokubili izibopho ezisemthethweni (izimemezelo, ulwazi) kanye nezibopho eziqinile (izinkokhelo).

Inkokhelo ingenziwa ngokwemithethonqubo yentela ngayinye, kungakhathaliseki ukuthi mathupha ezinhlanganweni ezibambisene noma ngezinhlelo ze-elekthronikhi ezivumela ukukhokha ku-inthanethi. Ngaphezu kwalokho, izibopho eziningi ezisemthethweni, njengokuzihlola njalo, zingathunyelwa nge-elekthronikhi, okusheshisa izinqubo futhi kugweme ukuhamba.

Izibopho okufanele uzenze futhi ukhokhe

Ngomqondo obanzi, izibopho zingahlukaniswa ngezigaba ezimbili eziyinhloko: lezo yenza (ukufaka amafomu okubuyiselwa kwemali, ukugcina amarekhodi, ukukhipha nokugcina ama-invoyisi, ukuphendula izicelo) kanye nalezo zika akhokhe (ukukhokha intela, izimali noma iminikelo ekhethekile). Zombili ziyaphelelisana, njengoba ingxenye esemthethweni isekela ukubalwa kanye nesidingo sengxenye ebonakalayo.

Kwamabhizinisi azisebenzayo kanye namabhizinisi amancane, ukulandela amamodeli afana ne- imodeli 303, 130 noma 131Ukugcina amarekhodi ezimali anembile nokukhipha ama-invoyisi ngendlela efanele kubaluleke njengokukhokha intela yengeniso njalo ngekota noma ukukhokha i-VAT. Ukuba nohlelo lokukhokha oluhlelekile kanye nolwezimali kwenza kube lula ukuthobela imithetho futhi kuvimbele amaphutha angaholela ezijezisweni.

Amalungelo kanye neziqinisekiso zomkhokhi wentela (ubuciko 34 LGT)

Isibopho esijwayelekile sokufaka isandla silinganiswa yibhethri amalungelo neziqinisekiso ezivikela umkhokhi wentela ekuphathweni kwentela. Phakathi kwazo, ngokusho kwe-Athikili 34 yoMthetho Wentela Ojwayelekile:

• Ilungelo lokuba ukwaziswa nosizo yi-Tax Administration maqondana nokusetshenziswa kwamalungelo kanye nokugcwaliseka kwezibopho.
• Ilungelo lokuthola uyabuya ezithathwe emithethweni yentela ngayinye kanye nemali engenayo engafanele, enenzalo yokukhokha sekwephuzile futhi ngaphandle kwesidingo sesicelo.
• Ilungelo lokubuyiselwa imali evela ku- izindleko zeziqinisekiso kanye neziqinisekiso okuhlinzekwe ukumisa ukwenziwa noma ukuhlehlisa/ukuhlukanisa uma isenzo simenyezelwe ukuthi asivumeleki, ngentshisekelo yezomthetho, kanye nokwehliswa okulinganayo kwesiqinisekiso ekulinganisweni okungaphelele.
• Ilungelo lokusebenzisa izilimi ezisemthethweni kwendawo yomphakathi wabo ozimele ngokwemithethonqubo.
• Ilungelo lokwazi isimo sokucubungula kwenqubo lapho eyingxenye khona.
• Ilungelo lokwazi ubuwena beziphathimandla nabasebenzi labo abaphethe ngezenzo.
• Ilungelo lokucela isitifiketi kanye nekhophi yezimemezelo ezithunyelwe futhi uthole ikhophi enesitembu yamadokhumenti anikeziwe, kanye nokubuyiselwa kwamadokhumenti okuqala lapho kungafanele abe sefayelini.
• Ilungelo lokungafaki isandla imibhalo isivele ithunyelwe ezisezandleni zoMnyango Wezokuphatha, okubonisa ukuthi zanikezwa nini futhi ngayiphi inqubo.
• Ilungelo loku imvelo egodliwe yedatha etholwe yiHulumeni, engasetshenziswa kuphela ekusebenziseni intela noma ukubeka izijeziso, ngaphandle kokudluliselwa okusemthethweni.
• Ilungelo lokuphathwa ngenhlonipho efanele inhlonipho nokucabangela ngabasebenzi be-Tax Administration.
• Ilungelo lokuba izenzo ezidinga ukungenelela kwazo zenziwe ngendlela umthwalo omncane uma kungakulimazi ukugcwaliseka kwezibopho.
• Ilungelo lokuya ku- ukwakha izinsolo futhi unikeze imibhalo ezocatshangelwa lapho kubhalwa isinqumo esiphakanyisiwe.
• Ilungelo lokuba ukuzwa enkambisweni yokulalelwa kwecala ngaphansi kwemigomo ye-LGT.
• Ilungelo lokuba ukwaziswa ngezindinganiso yezindlu ezizothengwa noma ezizodluliselwa kwabanye.
• Ilungelo lokwaziswa, ekuqaleni kwe- ukuhlolwa noma ukuhlolwa, maqondana nohlobo lwayo kanye nobubanzi bayo, kanye namalungelo nezibopho ngesikhathi sokuthuthukiswa kwayo, uma nje igcinwa ngaphakathi kwezinsuku zokugcina zomthetho.
• Ilungelo lokuqashelwa izinzuzo noma izindlela zentela ezisebenzayo.
• Ilungelo lokuya ku- ukwenza izikhalazo kanye neziphakamiso mayelana nokusebenza koHlelo Lwentela.
• Ilungelo lokuba nezitatimende eziphathelene nentela zibhalwe phansi ku- imisebenzi kwandiswe ezinqubweni.
• Ilungelo lokufaka isicelo imibhalo abakubona kufanele futhi kufanelekile ekuxazululweni kwenqubo.
• Ilungelo lokuthola ikhophi yefayela ngezindleko zabo enkambisweni yokwenza ulwazi lutholakale, olungasetshenziswa nganoma yisiphi isikhathi ngesikhathi senqubo yokuphoqelela umthetho.

La malungelo anomumo ohlelekile futhi afunwayo linganisela ubudlelwano phakathi koHulumeni nabakhokhi bentela, okuqinisa ukuqiniseka okusemthethweni kohlelo lwentela.

Ukwephulwa kwemithetho nezijeziso: ezincane, ezingathi sína futhi ezingathi sína kakhulu

Ukwehluleka ukuhambisana nezibopho ezibalulekile noma ezisemthethweni kungaholela izijezisoNgokuvamile, ukwephulwa komthetho kungaba yinto encane (inhlawulo engu-50% yenani elingadalulwanga, enemikhawulo), kungaba yinto engathí sina (100% uma idlula ama-euro angu-3.000) noma kube yinto engathí sina kakhulu (150% uma kukhona ukufihla okubalulekile). Uma inani elikhohlisiwe lidlula ama-euro ayi-120.000Ukuziphatha kungacatshangelwa ukubalekela intela.

Phakathi kwezenzo zokwephulwa ezivame kakhulu yilezi: Ukwehluleka ukufaka amafomu okubuyisa noma ukuwafaka sekwephuzile; ukwehluleka ukukhokha izikweletu; ukucela ukubuyiselwa kwemali noma izikhuthazo ngokungafanele; ukumemezela indawo yokuhlala yentela engamanga; amaphutha noma ukushiywa kwemisebenzi emalini engenayo noma ezindlekweni; ukwehluleka ukugcina amarekhodi ezimali; ukwehluleka ukukhipha ama-invoyisi noma ukukhipha ama-invoyisi angamanga; ukuhlonza ama-invoyisi ngokungalungile; izehlakalo ezine-VAT yangaphakathi komphakathi; nokusebenzisa umuntu wesithathu njengomuntu ozimele, okungaba yicala elibhekiswe kuMgcinimafa Womphakathi.

Izibonelo ezisebenzayo zokubeka imiqondo esimweni sayo

Cabanga ngoMarta, owesifazane ozisebenzelayo othengisa izingubo. umcimbi okhokhiswa intela Kungukuthengiswa kwezingubo; isisekelo esikhokhiswa intela yisamba sokuthengisa sekota, futhi kusetshenziswa izinga le-VAT elihambisanayo. Umphumela uba isikweletu sentela ukubhaliswa usebenzisa ifomu le-VAT. Ngaphezu kwalokho, kufanele ugcine amarekhodi ezimali, ugcine ama-invoyisi, futhi uthumele ukuhlolwa kwakho.

Elinye icala: inkampani "Construcciones y Reformas del Norte, SL". IS Ikhokhisa intela inzuzo yonyaka wezimali; isisekelo sentela sinqunywa ngemuva kokulungiswa kwentela okufanele kanye nesilinganiso esifanele. Ukuzihlola kwaminyaka yonke kunquma inani elikhokhwayo. Phakathi nonyaka, kungadingeka futhi ukuthi wenze izinkokhelo zezitolimende. izibopho ezisemthethweni njengokugcina ama-akhawunti ehlelekile, ukuthumela ukubuyiselwa kolwazi kanye nokusingatha ukuhlolwa okungenzeka.

Ngaphandle kwalezi zibonelo, imisebenzi yansuku zonke ihlanganisa ukwethula amamodeli aphindaphindwayo (njenge- 303, 130 noma 131(uma kufanele), memezela ukuthengiselana nabantu besithathu lapho kufanele khona, uphathe ukubanjwa kwemali kanye nezinkokhelo nge-akhawunti, futhi uhambisane nezinsuku zokugcina zokugcina amadokhumenti kanye nokubambisana ngaphakathi kwezinqubo zesicelo.

Ukuze kuqedwe lesi sithombe, kubalulekile ukukhumbula ukuthi uhlelo lwaseSpain lufuna ukulingana kanye nokuthuthukaFuthi incike ohlakeni olucacile lokulawula: uMthetho Wentela Ojwayelekile (i-LGT) uchaza ubudlelwano bezomthetho nentela futhi uhlukanisa izibopho, kanti iMithetho Ejwayelekile Yezinqubo Zentela (i-RGAT) ichaza ukuthi kufanele kulandelwe kanjani ngokusebenzayo, kusukela kuNombolo Yokuhlonza Intela (i-NIF) kuya kulwazi lwezezimali. Ukusebenzisa le mithetho ngendlela efanele, ukusebenzisa amathuluzi okukhokha, nokugcina amadokhumenti esesikhathini kuyindlela engcono kakhulu yokuqinisekisa ukuthobela imithetho okushelelayo nokusebenzisa izinzuzo. amalungelo neziqinisekiso okuqashelwa ngumthetho.

I-athikili ehlobene:

Ukudluliselwa Kwempahla: Umhlahlandlela Ophelele Wezomthetho, Wentela, Nosebenzayo