- Izinkokhelo zekota ngayinye zisebenza njengezindleko zentela zekota zabantu abazisebenzayo kanye nezinkampani.
- Ukubalwa kuyahlukahluka kuye ngohlelo lwentela, kungakhathaliseki ukuthi ukulinganisa okuqondile, ukulinganisa okuqondile noma Intela Yengeniso Yenkampani.
- Lezi zimali zidonswa ngokuphelele ekukhokheni intela ehambisanayo minyaka yonke.
Uma usuqale uhambo lokuqala ibhizinisi lakho noma ukuba nenkampani, ngokuqinisekile uzwile ngenketho yokukhokha intela ngezitolimende . Empeleni, kuyindlela yokuthi iziphathimandla zentela ziqoqe intela yakho kancane kancane unyaka wonke, esikhundleni sokuyikhokha yonke ngesikhathi esisodwa ekugcineni. Kufana nokwakha i-akhawunti yokonga edingekayo ukuze lapho kufika imbuyiselo yakho yentela yonyaka, umthelela ezimalini zakho ungabi mubi kangako.
Into exakayo ukuthi abantu abaningi bayazihlanya bezibuza ukuthi badinga yini ukuwafaka noma cha. Iqiniso liwukuthi akubona bonke abantu abazisebenzayo okudingekayo ukwenza lokhu, yize bonke kufanele bafake amafomu entela yengeniso. Ukuze ugweme ukubhajwa ungalindele bese ugcina unenkokhelo eyengeziwe esula ukumamatheka ebusweni bakho, ake sibheke kabanzi ukuthi lolu hlelo lusebenza kanjani kubantu ngabanye kanye nezinhlangano zomthetho, siqale ngokuqonda izinhlobo zentela ezivame kakhulu eSpain .
Obani okumele bakhokhe intela yengeniso njalo ngekota?
Njengomthetho ojwayelekile, noma ubani ohileleke emisebenzini yezomnotho kumele enze lezi zinkokhelo kusengaphambili, kungakhathaliseki ukuthi usebenzisa isilinganiso esiqondile noma esiqondile. Kodwa-ke, kukhona okuhlukile kakhulu kochwepheshe (njengabameli, abaklami, noma abeluleki). Uma ngonyaka odlule imali yakho engenayo engaphezu kuka-70% yayivele ikhokhiswa intela yokubamba kuma-invoyisi, awukhululekile ekufakeni izinkokhelo zekota.
Uma kwenzeka imisebenzi yezolimo, yezilwane, kanye neyehlathi, umthetho ofanayo ongu-70% uyasebenza, yize isinxephezelo kanye nezibonelelo zemali ezinkulu zingafakwanga. Uma usanda kuqala ibhizinisi lakho, imali engenayo yesikhathi samanje lapho inkokhelo ibhekisele khona isetshenziselwa ukubala leli phesenti. Ngakolunye uhlangothi, uma uyingxenye yenhlangano ngaphansi kohlelo lokwabiwa kwemali engenayo, umlingani ngamunye kumele enze izinkokhelo zakhe ngokulingana nesabelo sakhe senzuzo ngaphakathi kwenhlangano.
Izinsuku zokugcina kanye namamodeli abantu abazisebenzayo
Ukuze ugweme ukuphuthelwa yizinsuku zokugcina, qaphela ukuthi izinkokhelo zenziwa njalo ngekota. Izikhathi ziqala mhla lu-1 kuMbasa kuya kumhla zingama-20, mhla lu-1 kuNtulikazi kuya kumhla zingama-20 , kanye nomhla lu-1 kuMfumfu kuya kumhla zingama-20, kanti ukufakwa kokugcina kufanele kwenziwe phakathi kukaJanuwari 1 nomhla zingama-30 wonyaka olandelayo. Kubalulekile ukuqonda ukuthi noma ungenasibopho sentela ngenxa yokulahlekelwa, kufanele ufake ifomu lentela elibi ukuze ugweme izinkinga neziphathimandla zentela. Hlola njalo ikhalenda labakhokhi bentela ngoMbasa nakwezinye izinyanga ezibalulekile.
- Imodeli ye-130: Lena yileyo esetshenziswa abakhokhi bentela ekulinganisweni okuqondile (kungaba okuvamile noma okulula).
- Imodeli ye-131Leli ifomu eliqondile lalabo abakhokha intela ngaphansi kokulinganisa okuqondile, okwaziwa kakhulu ngokuthi amamojula.
Indlela yokubala inani okufanele likhokhwe
Uma usebenzisa indlela yokulinganisa ngqo, ukubalwa kusekelwe emalini engenayo etholwe kusukela ekuqaleni konyaka kuze kube sekupheleni kwekota. Izinga lentela elingu-20% lisetshenziswa kuleli nani , lapho ungasusa khona noma yikuphi ukugodla okwenziwe amakhasimende akho kanye nanoma yiziphi izinkokhelo zentela ezilinganisiwe osuzenzile ngonyaka ofanayo.
Kulabo abasebenzisa uhlelo lwentela olulula, isimo sihlukile. Inani lincike ekutheni unabasebenzi yini: kusetshenziswa u-4% uma unabasebenzi , u-3% uma unomsebenzi oyedwa kuphela, noma u-2% uma ungenabasebenzi. Endabeni yemikhakha eyinhloko (ukudoba, ezolimo, njll.), inkokhelo ihlala ingu -2% wemali engenayo yekota , ngaphandle kwezibonelelo zemali.
Kunezinzuzo ezithile ezitholakalayo kulabo abanemali engenayo ephansi. Uma inzuzo yakho yonke yonyaka odlule yayingaphansi kuka-€12.000, ungafaka isicelo sokwehliswa okwengeziwe okusukela ku-€25 kuya ku-€100, kuye ngokuthi inani eliqondile lemali engenayo yakho lingakanani. Kukhona futhi nokwehliswa okuqondile kulabo abahlala esiqhingini saseLa Palma noma abenza imisebenzi yabo yebhizinisi eCeuta naseMelilla.
Izindleko ezincishiswayo zokunciphisa inkokhelo
Ukuze uqinisekise ukuthi ukhokha inani elifanele ngangokunokwenzeka, kubalulekile ukukhipha zonke izindleko zebhizinisi ezifanelekile . Ukuze iziphathimandla zentela zamukele lokhu kuncishiswa, izindleko kumele zisekelwe yi-invoyisi futhi ziqoshwe kumarekhodi akho ezimali. Isibonelo, iminikelo yakho yokuphepha komphakathi yokuzisebenzela incishiswa ngokuphelele, njengoba kunjalo nangentengo yakho yehhovisi.
Uma usebenza ekhaya, ungakhipha iphesenti lezindleko zakho zikagesi, amanzi, noma igesi , ngokusekelwe kusayizi osetshenziswa emsebenzini wakho. Izindleko zokudla (ngaphakathi kwemingcele yansuku zonke), umshwalense wezempilo wangasese (kufika ku-€500 ngelungu lomndeni), kanye namathuluzi esofthiwe aku-inthanethi adingekayo emsebenzini nawo ayadonswa.
Izinkokhelo zesikhashana ku-Corporate Income Tax (CIT)
Uma sithuthela emkhakheni webhizinisi, imithetho iyashintsha futhi ilawulwa yi-Corporate Income Tax Law (LIS). Lapha, inhloso iwukubikezela intela yengeniso yenkampani ezokhokhwa ekupheleni konyaka wezimali. Cishe zonke izinhlangano kumele zifake lawa mafomu okubuyisa imali, ngaphandle kwalawo akhululiwe ngokuphelele noma lawo akhokhiswa intela engu-0% noma u-1%. Izinsuku zokugcina ziyizinsuku zokuqala ezingama-20 zika- Ephreli, u-Okthoba, noDisemba.
Kunezinhlelo ezimbili zokubala intela okufanele ikhokhwe. Eyokuqala uhlelo lwesilinganiso esinqunyiwe , lapho kusetshenziswa khona u-18% enteleni iyonke okufanele ikhokhwe esikhathini esidlule. Esesibili uhlelo lwesisekelo sentela oluqoqiwe , oluyimpoqo ezinkampanini ezinengeniso engaphezu kwezigidi eziyisithupha zama-euro. Kulesi simo sesibili, iphesenti (ngokuvamile u-17%) lisetshenziswa esisekelweni sentela ezinyangeni ezimbalwa zokuqala zonyaka.
Ezinkampanini ezinkulu ezinemali engenayo engaphezu kwama-euro ayizigidi eziyi-10, kukhona inkokhelo encane yokukhokha ngezitolimende engeke ibe ngaphansi kwama-23% womphumela omuhle wokubalwa kwezimali, okuqinisekisa ukuthi uHulumeni uthola imali engenayo engaguquki.
Umthelela ekubuyiselweni kwentela yonyaka kanye nokubuyiselwa kwemali
Abantu abaningi besaba ukukhokha kabili, kodwa akunjalo. Izinkokhelo zekota ziyizinkokhelo kusengaphambili . Uma sekuyisikhathi sokufaka ifomu lakho lentela lonyaka (ifomu 100 labasebenzi abazisebenzayo), zonke izimali ezikhokhwayo zekota ngayinye zifakwa ebhokisini elihambisanayo ukuze kuncishiswe isibopho sokugcina sentela.
Uma ekupheleni konyaka kuvela ukuthi ukhokhe okungaphezu kwalokho obekukweleta, kungaba ngokubanjwa kwemali noma ukukhokha ngezitolimende, i-Tax Agency kumele ibuyisele imali eyengeziwe ngokuzenzakalelayo . Lena yindlela yokulinganisela uhlelo lwentela nokuqinisekisa ukuthi ukhokha kuphela lokho okuboniswa yimali engenayo yakho yangempela.
Ukuqonda amafomu 130 no-131 kanye nezinsuku zokugcina ze-Corporate Income Tax kuvumela noma yimuphi uchwepheshe noma inkampani ukuthi ilondoloze impilo yayo yezezimali ngaphandle kokumangala. Ekugcineni, kumayelana nokuphatha izinkokhelo zangaphambilini zekota ezibe sezisuswa ekubuyiselweni kwentela kokugcina, okwenza ukuhamba kwemali kube lula futhi kuqinisekiswe ukuhambisana kahle nezibopho zentela okungenamaphutha .