- Indawo yokuhlala yentela eSpain: izinsuku ezingu-183, izintshisekelo zomnotho noma umndeni ezweni.
- Izingxabano zokuhlala ezimbili: Imithetho ye-OECD (izindlu, impilo, ukuhlala okujwayelekile, ubuzwe).
- Isitifiketi sokuhlala, amafomu 147/247 kanye nokukhululwa 7.p; Umthetho weBeckham wabangaphandle.
- Izakhamuzi zikhokhiswa intela yemali engenayo yomhlaba wonke futhi kumele zibike izimpahla kwamanye amazwe (ifomu 720).
Ukuqonda ukuthi kufanele ukhokhe intela kuphi akuyona into encane: indawo yokuhlala yentela Isimo sakho sokuhlala entela asihlali sihambisana nokuthi ulala kuphi noma ubhaliswe njengomhlali, futhi imininingwane emincane ingashintsha ngokuphelele izibopho zakho zentela. Lapha uzothola umhlahlandlela osebenzayo, onezibonelo kanye nemigomo esemthethweni, ukukusiza wazi kahle ukuthi yiliphi izwe elikubheka njengomhlali wentela nokuthi imiphumela iba yini.
Kuyo yonke le ncwadi sichaza izindlela zokuxazulula izingxabano zokuhlala kwabantu kanye nezinhlangano zomthetho, imithetho yokuxazulula izingxabano zokuhlala ezimbili, kanye nendlela yokufakazela lokhu. indawo yokuhlala enentela esebenzayo, kwenzekani nge-NIE nokubhaliswa, kanye nemiphumela yangempela ku-IRPF, amamodeli olwazi kanye nezinhlelo ezikhethekile ezifana nalokho okubizwa ngokuthi uMthetho we-Beckham.
Kuyini ukuhlala entela futhi kungani kubalulekile?
Ukuhlala entelani kunquma izwe lapho ukhokha khona intela kuye ngeholo lakho, nokuthi lingakanani. Empeleni, uma ungumhlali wentela ezweni elithile, uzovame ukumemezela imali yakho yomhlaba wonke lapho (imali engenayo evela kuyo yonke imithombo, noma ngabe ikuphi), kanti uma ungeyena umhlali, ukhokha kuphela intela yemali engenayo exhunywe endaweni yalelo zwe.
Lo mqondo usebenza ngokwemigomo ebekwe ngumthetho kazwelonke ngamunye futhi uhambisana nemithetho izivumelwano zokugwema intela ephindwe kabiliUma uthuthela kwamanye amazwe, usebenza kude uvela kwamanye amazwe, noma ulondoloza ukutshalwa kwezimali kwamanye amazwe, ukusungula kahle indawo yakho yokuhlala yentela kubalulekile ekugwemeni izimanga kanye nokusebenzisa izinzuzo ezisemthethweni.
Ubhekwa nini njengomhlali wentela eSpain? Imigomo yabantu ngabanye
I-Ejensi Yentela YaseSpain ibheka noma ubani ohlangabezana nanoma yiziphi zalezi zimo njengomhlali wentela, kungaba ngenye indlela noma ngokungahlanganisi, okusho ukuthi kufanele uhlaziye ukuthi iyiphi esebenza kuwe. isimo somuntu siqu:
- Hlala izinsuku ezingaphezu kuka-183 phakathi nonyaka wekhalenda endaweni yaseSpain. Ukungabikho ngezikhathi ezithile kubalwa ngaphandle kokuthi ufakazele ukuhlala kwakho intela kwelinye izwe ngesitifiketi esisebenzayo. Ukuhlala isikhashana eSpain ukuze ubambisane namasiko noma nohulumeni womphakathi waseSpain akubalwa.
- Ukuthi eSpain kukhona isisekelo noma isisekelo semisebenzi noma izintshisekelo zakho zezomnothongokuqondile noma ngokungaqondile. Isibonelo, uma iningi lemali engenayo yakho livela eSpain noma isikhundla sakho sokuphatha futhi kwenziwa izinqumo ezibalulekile lapha, le nqubo ingase inqume ukuhlala kwakho.
- Ukuthi umlingani ongahlukaniswanga ngokusemthethweni kanye nezingane ezincane ukuthi abantu obanakekelayo bahlala eSpain njalo. Lokhu kungukucabanga ukuthi i-Tax Agency ingafaka isicelo, ngaphandle kokuthi kuboniswe ngenye indlela, ngoba iveza isikhungo sakho sezintshisekelo zomuntu siqu.
Ngaphezu kwalezi zindlela ezintathu eziyinhloko, imithethonqubo ifaka phakathi izimiso zamacala lapho abakhokhi bentela abakhokhiswa intela yengeniso yomuntu siqu (i-IRPF) kanye nemindeni yabo bebhekwa njengezakhamuzi ngenxa yenkonzo yomphakathi phesheya. Leli lungiselelo elikhethekile lithinta amalungu ezithunywa zezobunhloli noma amahhovisi enxusa, abaphethe izikhundla noma ukuqashwa koMbuso waseSpain ekuthunyelweni kanye nokumelwa okuhlala njalo okugunyaziwe ezinhlanganweni zamazwe ngamazwe, kanye nezikhulu ezisebenzayo ezinezikhundla ezisemthethweni kwamanye amazwe.
Kodwa-ke, lo mthetho okhethekile awusebenzi kubantu abangakasebenzi njengezisebenzi zikahulumeni futhi asebevele behlala kwamanye amazwe ngaphambi kokuqokwa kwabo. Konke kugxile lapho ukhona isixhumanisi esiseduze, njengoba ungabonisa ngezitifiketi kanye nobufakazi obuhambisanayo.
Indawo yokuhlala yentela yezinhlangano zomthetho
Ezinkampanini nakwezinye izinhlangano, iSpain ibheka izakhamuzi njengalezo... abantu abasemthethweni ezihlangabezana nanoma yiziphi izimfuneko ezilandelayo, eyodwa eyanele:
- Ukuthi zisungulwe ngokuvumelana nomthetho waseSpain.
- Sengathi bangaba nabo ihhovisi elibhalisiwe eSpain.
- Ukuthi banayo eSpain indlunkulu yokuphatha okusebenzayoOkusho ukuthi, lapho kwenziwa khona izinqumo zokuphatha kanye nesiqondiso salo lonke umsebenzi.
Empeleni, umbandela wokuphatha okuphumelelayo ugxila ekutheni izinqumo zamasu eziqhuba inkampani zenziwa kuphi, ngale nje kokuba semthethweni kwesivumelwano noma ikheli elibhalisiwe elifanele. Lokhu kuxhumana kwangempela kuyisihluthulelo sokugwema ukulamula okwenziwayo nokuhlanganisa isixhumanisi sezomnotho nezwe.

Indawo yokuhlala ngonyaka wekhalenda: azikho izinyanga eziyisithupha
ESpain, ukuhlala entela kunqunywa yi iminyaka ephelele yekhalenda (kusukela ngoJanuwari kuya kuDisemba). Noma ngabe ungumhlali unyaka wonke noma awuyena umhlali nganoma yiluphi usuku lwalowo nyaka; umthetho awuvumeli ukuthi indawo yokuhlala ihlukaniswe ngamasemester noma amakota phakathi nonyaka ofanayo.
Lokhu kusho ukuthi izwe ohlala kulo kumele liqinisekiswe ngokuzimela njalo ngonyaka. Iqiniso lokuthi ubungumhlali wentela eSpain ngonyaka odlule aliqinisekisi ukuthi uzoba ngumhlali kulo nyaka: isikhathi ngasinye sentela sidinga ukuhlaziywa okusha okusekelwe ku izinsuku zokuhlalaizintshisekelo zomnotho kanye nobudlelwano bomuntu siqu bonyaka wamanje.
Izingxabano zokuhlala ezimbili kanye nemithetho yokuphula izibopho
Kungenzeka ukuthi, ngokusebenzisa imithetho yasekhaya yamazwe amabili ngasikhathi sinye, umuntu ofanayo ubhekwa njengomhlali wentela kuzo zombili. Lokhu kungqubuzana kwe indawo yokuhlala ephindwe kabili Uma kunesivumelwano sokukhokhiswa intela kabili (i-DTA), inkinga ixazululwa ngesigatshana sokuhlala sesivumelwano, esihlanganisa lokho okubizwa ngokuthi imithetho yokuphula umthetho.
Izimiso zemodeli ze-OECD zisebenza okulandelayo criteria ngokulandelana kwezikhundla, ukuma kweyokuqala exazulula icala ngokungangabazeki ngezwe:
- Izwe lapho une- ukuhlala unomphela okutholakala kuwe (okuphethwe, okuqashiwe noma okwabelwe).
- Izwe lapho uhlala khona isikhungo sezintshisekelo ezibalulekile kanye nezici zezomnotho: izimpahla, imali engenayo, impesheni, umndeni, ubungane, kanye nezibopho zomuntu siqu ezifanele.
- Izwe lapho uhlala khona okuvamile.
- Izwe lakini ubuzwe.
- Uma udaba lungakaxazululwa, iziphathimandla ezifanele zamazwe womabili zizonquma indawo yokuhlala ngokuvumelana.
Lolu chungechunge alulona uhlu oluvulekile, kodwa isitebhisi esinengqondo yezindinganiso. Ngaphezu kwalokho, akuyona yonke into ehlala “iyindaba yamaqiniso”: kunezinkinga zokuchazwa kwezomthetho, njengokulingana phakathi “kwesikhungo sezintshisekelo ezibalulekile” zesivumelwano kanye “nesisekelo sezintshisekelo zomnotho” zomthetho wasekhaya, noma inani eliqinisekisiwe lezitifiketi ezikhishwe ngamanye amazwe ngenhloso yeSivumelwano Somthetho Samazwe Ngamazwe. Kube nezinqumo ezibalulekile kula maphuzu, okuqinisa isidingo sokuhlaziya icala ngalinye ngokucophelela.
Indlela yokufakazela ukuhlala entela: isitifiketi nemiphumela
Indlela ejwayelekile yokufakazela ukuthi uhlala entelani iwukusebenzisa i- isitifiketi esisemthethweni Ikhishwa yigunya lentela elifanele lezwe elifanele. Ngokuvamile isebenza unyaka owodwa futhi ibalulekile ekusebenziseni ngokufanele izinzuzo zokubamba kanye nesivumelwano.
ESpain, uma unesitifiketi sedijithali ungasicela ku-inthanethi, eHhovisi Le-elekthronikhi Le-Ejensi Yentela, isitifiketi esiphathelene nesitifiketi sakho. indawo yokuhlala yentela eSpainLo mbhalo uwusizo kokubili ukucacisa isimo sakho kubakhokhi kanye nokulingana nesilinganiso esifanele sentela yokubamba uma ungeyena umhlali.
Ngenhloso yokubamba intela eSpain kwabangebona izakhamuzi, izinga lika-19% livame ukusetshenziswa ku- izakhamuzi zase-EU, e-Iceland, eNorway naseLiechtenstein, kanye no-24% kubo bonke abanye abantu abangebona izakhamuzi zomphakathi, ngaphandle kokuphazamisa izimiso zeSivumelwano Sokukhokhiswa Intela Kabili esisebenzayo esimweni ngasinye.
I-NIE kanye nokubhaliswa: lokho ongakwenza nokungenakukwenza
Ukuba ne-NIE akukwenzi ngokuzenzakalelayo ube ngumhlali wentela. Inombolo Yokuhlonza Yowesinye Isizwe Kuyisihlonzi sokuphatha esiyingqayizivele nesihlala isikhathi eside esikuvumela ukuthi usebenze eSpain (uvule ama-akhawunti, usayine izinkontileka, uthenge indlu, usungule inkampani), kodwa ngokwaso asikuniki imvume yokuhlala, ingasaphathwa eyokuhlala ngentela.
Ukubhalisa nomasipala akulona ubufakazi obanele besimo sakho sentela. Kumasipala wentela, kunezindlela eziqinile zokuqinisekisa ukuthi ukhona, isikhungo sezintshisekelo zomnotho, kanye izibopho zomuntu siquYingakho umuntu one-NIE nekheli elibhalisiwe engaba ngumuntu ongeyena umhlali ngezinjongo zentela, kanti umuntu ongenalo ikheli elibhalisiwe angaba yisakhamuzi uma ehlangabezana nezindinganiso.
Imiphumela yokuba ngumhlali wentela eSpain
Uma ungumhlali wentela eSpain, uba ngumkhokhi wentela we- Intela engenayo yomuntu futhi ukhokha intela emalini engenayo yomhlaba wonke: amaholo, izinzuzo zenhlokodolobha, imisebenzi yezomnotho, izinzuzo zenhlokodolobha kanye neminye imali engenayo, kungakhathaliseki ukuthi ikhiqizwa kuphi.
Ngaphezu kwalokho, kunesibopho sokubika esifanele: ukumemezela izimpahla namalungelo phesheya Lokhu kwenziwa kusetshenziswa ifomu 720, uma nje imikhawulo ethile kanye nezigaba kudluliwe. Inhloso iwukuba iziphathimandla zentela zibe nolwazi oluningiliziwe ngezimpahla ezigcinwe ngaphandle kweSpain nokuqinisekisa intela efanele.
Ukubika izinguquko zokuhlala: amafomu 147 kanye no-247
Uma uthuthela eSpain ukuyosebenza futhi ulindele ukuhlangabezana nezidingo zokuhlala, kunendlela yokwenza lokho. imiphumela ethuthukisiwe Ohlelweni lokugodla: Ifomu 147. Abasebenzi kuphela abangalithumela, futhi libonisa usuku lokufika kanye nosuku lokuqala kokunikezwa kwenkonzo ukuze kulungiswe ukugodla kwakho kwentela yengeniso yomuntu siqu.
Cabanga ngendaba ka-Aksel, oqashwe yinkampani engaphansi kweBarcelona, ofika ngo-Agasti. Ngalowo nyaka ngeke afinyelele izinsuku ezingu-183, ngakho-ke uzoba ngumuntu ongeyena umhlali futhi imali engenayo evela emsebenzini Bazokhokhiswa intela njengabantu abangebona abahlali (Ifomu 216). Uma ufaka iFomu 147, ungacela ukuphathwa njengomhlali kusukela ngoJanuwari wonyaka olandelayo, ngaphandle kokulinda ukuqedela ukubalwa kwezinsuku futhi.
Ngakolunye uhlangothi, uma isisebenzi esithunyelwe sizochitha izinsuku ezingaphezu kuka-183 ngaphandle kweSpain, singazitshela ngokuzithandela isimo saso njengo- ongeyena umhlali ngeFomu 247. Uhulumeni uzokhipha isitifiketi sokuqashelwa kokufuduka futhi inkampani akufanele ifake izimali ezibanjiwe ezenziwe eFomu 111 maqondana naleso sisebenzi, ngokuya ngokufanele.
Kubalulekile ukuhlukanisa le nqubo ku- Isihloko 7.p I-LIRPF: ukukhululwa emsebenzini owenziwa phesheya ohlangabezana nezidingo ezithile. Isigaba 7.p sivumela ukukhululwa ekukhokhelweni komsebenzi owenziwa ngaphandle kweSpain wezinhlangano ezingezona izakhamuzi noma izikhungo ezihlala njalo phesheya, kodwa asisho ukuthi kuzoshintshwa indawo yokuhlala yentela; umgomo wayo ukukhuthaza ukuncintisana kanye nokuhlanganiswa kwamazwe ngamazwe, kanye nezikhuthazo zabasebenzi abathunyelwe phesheya ngaphandle kokulahlekelwa indawo yokuhlala yabo eSpain.
Umbuso okhethekile wabangaphandle: uMthetho kaBeckham owaziwayo
Uma ungowokufika kwelinye izwe futhi uthuthela eSpain ukuyosebenza, ungase uthande ukucabangela uhlelo olukhethekile lwabasebenzi abathunyelwe, olwaziwa kakhulu ngokuthi Umthetho kaBeckhamLolu hlelo lukuvumela ukuthi ukhokhe izinga elinqunyiwe elingu-24% emalini engenayo yomsebenzi etholakala eSpain kuze kufike emkhawulweni othile, ngemibandela ethile yokufinyelela.
Ukuze ufaneleke, akumelwe ube ngumhlali wentela eSpain e- Eminyakeni eyi-10 edluleIsizathu sokufuduka kumele kube yinkontileka yomsebenzi nomqashi eSpain (kanye nezinye izici lapho umuntu othuthiwe engumqondisi wenkampani). Lolu hlelo lwenzelwe ukuheha abantu abanamakhono futhi lukhanga kakhulu uma unemali engenayo ephezulu, yize kungcono ukuhlaziya ngokucophelela imali engenayo yakho yonke kanye nempahla yakho ngaphambi kokufaka isicelo.
AbaseSpain abathuthela emazweni anentela ephansi noma engenayo nhlobo intela
Uma ufakazela indawo yakho entsha yokuhlala endaweni ehlukaniswe yiSpain njenge indawo yentelaImithethonqubo ifaka umthetho wokulwa nokukhwabanisa: uyaqhubeka nokubhekwa njengomkhokhi wentela yengeniso (i-IRPF) ngonyaka woshintsho kanye neminyaka emine elandelayo. Lesi sinyathelo sivimbela ukudluliselwa okusemthethweni ngenhloso yokugwema intela eSpain.
Ngale kwalo mthetho, khumbula ukuthi, ngokuvamile, ukuhlala kubuyekezwa njalo unyaka wekhalenda nokuthi kumele ube nobufakazi obuqinile (izitifiketi, izinkontileka, izindlu, isikole sabantwana, njll.) ukuze usekele isimo sakho uma kwenzeka kuhlolwa yi-Administration.
Abantu ngabanye: izibonelo kanye nezincazelo ezingokoqobo
Ukuchitha izinsuku ezingu-184 eSpain ngonyaka, noma ngabe azinjalo zilandelanaLokhu kukwenza ube ngumhlali ngezinjongo zentela yengeniso. Kodwa-ke, uma uchitha izinsuku ezingu-170 lapha, kodwa umsebenzi wakho, izimpahla zakho, nomndeni wakho kulapha, isisekelo sezinto ozithandayo singase sikuhlukanise njengomhlali.
Uma umlingani wakho nezingane zakho ezincane behlala eSpain futhi uchitha isikhathi eside usebenza phesheya, iHhovisi Lentela lingacabanga ukuthi ukuhlala eSpain, ngaphandle kokuthi ufakazele okuphambene nalokhu ngamadokhumenti aqinile avela kwelinye izwe (isitifiketi sokuhlala, izivumelwano zokuqasha, ama-payslip, amarekhodi esikole sezingane, njll.).
Uma nishintshana phakathi kwamazwe futhi womabili nikubheka njengomhlali, isivumelwano sentela ephindwe kabili esisebenzayo sizoxazulula izinto: okokuqala, sizohlola ukuthi unekhaya elihlala njalo kwelinye lawo; uma unelinye kuwo womabili, sizoqhathanisa isikhungo sakho sezithakazelo ezibalulekile; uma kusekhona ukulingana, kuzoqhubeka indawo yokuhlala ejwayelekileubuzwe, futhi ekugcineni, isivumelwano phakathi kweziphathimandla.
Izinhlangano zomthetho: lapho kwenziwa khona izinqumo zangempela
Kumabhizinisi, khumbula ukuthi ihhovisi elibhalisiwe endaweni "enobungane" alanele uma ukuphathwa okusebenzayo (umkhandlu, abaqondisi, izinqumo zamasu) useSpain. Uhulumeni kanye nezinkantolo babheka izinto ezibalulekile: amaminithi, indawo yomhlangano, amandla ommeli, ukusayinwa kwenkontileka kanye nalapho ibhizinisi liqhutshwa khona.
Le ndlela ebalulekile nayo inesisindo lapho kusetshenziswa izivumelwano zentela futhi kuhlolwa ukuthi inhlangano kufanele ikhokhelwe intela njengomhlali eSpain noma njengomuntu ongeyena umhlali onesakhiwo esihlala njalo. Ukuvumelana phakathi kwesimo kanye iqiniso lezomnotho Kubalulekile ukugwema ukulungiswa kanye nokuqulwa kwamacala.
Iqiniso noma umbuzo wezomthetho? Indima yobufakazi
Ukunquma ukuthi uhlala kuphi entela kudinga ukusebenzisa imithetho ukuze uthole amaqiniso aqondile: ukuthi wawunezinsuku ezingaki lapho, umndeni wakho ukuphi, ukuthi uthola kuphi imali yakho. Kodwa akuzona zonke izinto eziyiqiniso: zikhona izincazelo zomthetho ukhiye, njengokulingana phakathi kwemibono yomthetho wasekhaya naleyo yesivumelwano, noma ukusebenza kahle kwezitifiketi ezikhishwe ngamanye amazwe.
Ngakho-ke, ngale kokubala izinsuku, kubalulekile ukwakha ifayela lobufakazi okuvumelanayo: izinkontileka, izitifiketi, ubufakazi bokuhlala unomphela, imfundo yezingane, izitatimende zasebhange, kanye nayo yonke imibhalo esekela izindlela ezihambisana nawe.
"Intela ephindwe kabili": indlela izivumelwano ezikugwema ngayo
Izivumelwano zokukhokhisa intela kabili zisabalalisa amandla okukhokhisa intela phakathi kwezifundazwe futhi zihlinzeka ngezindlela zokususa ezifana ukukhululwa noma ukukhululwa kwentela kabili, ngaphezu kwemithetho yokuphula isibopho sokuhlala. Ukusetshenziswa kwayo okufanele kuncike ekuboneni indawo yakho yokuhlala, uhlobo lwemali engenayo, kanye nomthombo wokukhokha.
Uma ungumhlali waseSpain futhi uthola imali engenayo evela kwamanye amazwe, uzomemezela imali engenayo yomhlaba wonke Futhi, lapho kufanele khona, ungafaka isicelo sokuncishiswa kwentela ekhokhwa phesheya. Uma ungeyena umhlali waseSpain, uzokhokhiswa intela lapha emalini engenayo evela eSpain futhi ungabiza i-Double Taxation Convention ukuze unciphise amazinga entela noma ukhulule imali ethile engenayo.
Isikhumbuzo esibalulekile: ukuba khona kanye nokungabikho
Ukubalwa kwezinsuku ezingu-183 kufaka phakathi ukungabikho ngezikhathi ezithile, ngaphandle kokuthi ungafakazela ukuthi ukuhlala kwelinye izweLokhu kuvimbela abantu ukuthi "baphume babuye" ukuze badlule umkhawulo ngohambo olufushane. Ngezinjongo zobufakazi, isitifiketi sokuhlala kwelinye izwe sinesisindo esikhulu, kodwa akuyona yodwa into engacatshangelwa.
Ngokufanayo, okunye ukuhlala akufakiwe ekubalweni (ukubambisana kwamasiko noma kobuntu nohulumeni baseSpain), imininingwane engaziwa kakhulu engase ifaneleke kumaphrofayili ka ukubambisana Okwezwe
Imisebenzi yokuxhumana ngocingo kwamanye amazwe kanye nemisebenzi yamazwe ngamazwe
Uma usebenza enkampanini yangaphandle usuka eSpain, ungathola ukuthi isikhungo sezintshisekelo zomnotho Itholakala lapha noma ngabe umkhokhi uphesheya, ikakhulukazi uma udlula izinsuku ezingu-183 noma umndeni wakho uhlala eSpain.
Ngakolunye uhlangothi, uma ushiya izwe ngenxa yomsebenzi, hlola ukuthi ukuhlala kwakho kudlula izinsuku ezingu-183 nokuthi ngabe elinye izwe lizokunikeza isitifiketi se- ukuhlalaEzimweni zokungqubuzana okungenzeka, bheka iSivumelwano seNtela Ephindwe Kabili esisebenzayo futhi, lapho kufaneleka khona, cela izinqubo ezivumelanayo phakathi kweziphathimandla zokugwema intela ephindwe kabili.
Njengephuzu lokugcina elisebenzayo, noma yiluphi ushintsho lwendawo yokuhlala kufanele ludluliselwe ngokusemthethweni futhi luhambisane nobufakazi obubhaliwe: izinkontileka, izivumelwano zokuqasha, ukusulwa kokubhaliswa kwenxusa, intela ephezulu lapho uya khona kanye nesitifiketi sokuhlala ezweni elisha.
Lo mhlahlandlela uzokusiza uqonde: ukuthi ubani ohlala lapha nokuthi ubani ongeyena, yimaphi amadokhumenti owadingayo, nokuthi izivumelwano zisebenza kanjani. Isihluthulelo siku... qondanisa amaqiniso, ubufakazi, kanye nezindinganiso ukugwema izimanga nokuthuthukisa isimo sakho ngaphakathi komthetho.