taƙaitawa
PHILIP VI SARKIN SPAIN
Ga duk wanda ya ga wannan kuma ya gwada.
Ku sani: cewa Cortes Generales sun yarda kuma na zo don sanya doka mai zuwa:
MAI GIRMA
yo
Kundin tsarin mulkin Spain ya ba da, a cikin labarinsa na 156.1, cewa Ƙungiyoyi masu zaman kansu za su ji daɗin cin gashin kansu na kuɗi don ci gaba da aiwatar da ikonsu, bisa ga ka'idodin daidaitawa tare da Baitul na Jiha da haɗin kai a tsakanin dukkanin Mutanen Espanya; wato ta fahimci bukatar wadannan yankuna su mallaki nasu albarkatun don samar da ikon da ya dace da su a sakamakon yadda aka tsara tsarin mulkin kasar. Don haka, a cikin albarkatun da aka ambata a sama, akwai harajin da aka bayar gabaɗaya ko a wani ɓangare na Jiha, kamar yadda aka bayyana sarai a sashe na 157.1.a) na rubutun tsarin mulki; tare da wajabcin, bugu da ƙari, na ƙa'ida, ta hanyar tsarin doka, na amfani da ikon da ke cikin sashe na 1 na labarin 157 da aka ambata.
Ya ƙunshi, don haka, Organic Law 8/1980, na Satumba 22, kan Financing of the Autonomous Communities (LOFCA) - kwanan nan aka gyara ta Organic Law 9/2022, na Yuli 28, wanda na bukatar dokoki da saukaka amfani da kudi da kuma sauran iri. na bayanai don rigakafi, ganowa, bincike ko gabatar da laifuffukan laifuffuka, gyare-gyaren Dokar Organic 8/1980, na Satumba 22, kan Kuɗaɗen Al'ummomin masu cin gashin kansu da sauran abubuwan da ke da alaƙa da gyare-gyaren Dokar Organic 10/1995, na Nuwamba 23, na Penal Code -, da janar Organic tsarin da tsarin mulki na aikin na haraji daga Jiha zuwa ga m al'ummomi dole ne a gudanar da su. Ta hanyar gyare-gyaren da aka ambata, Dokar Organic 8/1980, na Satumba 22, ta haɗa, a cikin kundinta na shari'a, abubuwan da suka shafi canja wurin zuwa ƙungiyoyi masu cin gashin kansu na haraji akan ajiyar sharar gida a cikin wuraren share fage, ƙonewa da daidaitawar sharar gida. .
Bugu da kari, dangane da harajin ajiyar sharar gida, konewa da hada-hadar sharar, an cika wannan tsari na kwayoyin halitta tare da yin kwaskwarimar doka ta 22/2009, na Disamba 18, ta hanyar da ta tsara. tsarin ba da kuɗaɗe na Ƙungiyoyi masu zaman kansu na tsarin mulki na gama gari da biranen da ke da ka'idojin cin gashin kansu da wasu ka'idojin haraji.
Harajin ajiyar sharar gida, ƙonawa da haɗaɗɗun sharar, wanda aka ƙirƙira ta Dokar 7/2022, na Afrilu 8, akan sharar gida da gurɓataccen ƙasa don tattalin arzikin madauwari, an bayyana shi azaman haraji ga yanayin kai tsaye da rikodin rikodin. isar da sharar gida zuwa wuraren ƙonawa, ƙonawa ko wuraren ƙonawa don zubar da shi ko dawo da makamashi, ana aiwatar da su a duk faɗin ƙasar Spain, ba tare da la'akari da ƙa'idodin Yarjejeniyar da Yarjejeniyar Tattalin Arziƙi tare da Basque Country da Foral Community na Navarra, bi da bi.
Dokar da aka ce ta yi la'akari da yuwuwar bayar da harajin tare da jingina cancantar tsari da gudanarwa ga al'ummomin masu cin gashin kansu. Musamman ma, an tabbatar da cewa Ƙungiyoyin Masu cin gashin kansu na iya ƙara yawan kuɗin harajin da aka haɗa a cikin doka game da sharar da aka ajiye, ko ƙonewa ko haɗakar da su a yankunansu.
Bugu da kari, dokar ta tabbatar da cewa za a ba da tarin haraji ga al'ummomin masu cin gashin kansu bisa ga wurin da abubuwan da ake biyan harajin za su gudana; da kuma cewa cancantar gudanarwa, tattarawa, tarawa da duba harajin ya dace da Hukumar Kula da Haraji ta Jiha ko kuma, a inda ya dace, ga ofisoshin da ke da irin wannan ayyuka na ƙungiyoyi masu zaman kansu, a cikin sharuddan da aka kafa a cikin dokokin cin gashin kansu na Ƙungiyoyi masu zaman kansu da kuma dokoki game da canja wurin haraji waɗanda, inda ya dace, an amince da su.
Hakazalika, ya tabbatar da cewa duk waɗannan tanade-tanaden da ke nuna ikon mallakar haraji da kuma ba da iko ga al'ummomin masu cin gashin kansu za su yi aiki ne kawai lokacin da aka samar da madaidaitan yarjejeniyoyin a cikin tsarin haɗin gwiwar hukumomi a cikin lamuran samar da kuɗaɗe masu cin gashin kansu da aka kafa a cikin mu. da dokokin shari'a, ƙa'idodin tsarin kuɗi ana canza su ta atomatik kamar yadda ya cancanta don daidaita zaman taron a matsayin haraji.
II
Dokar Andalusian ta 'Yancin Kai, wanda Dokar Organic ta 2/2007 ta sake fasalin, na Maris 19, kafin tanadin labarin 10.2 na LOFCA, ya tsara a cikin labarin 178 harajin da aka bayar ga Al'ummar Andalusia mai cin gashin kanta. Don haka, dakatar da Harajin ajiyar sharar gida, konewa da hada sharar yana buƙatar daidaita abin da ke cikin wannan ƙa'ida ta Dokokin 'Yancin Kai wanda ya haɗa da dakatar da wannan haraji.
A daya bangaren kuma, wannan makala ta 178 ta dokar ‘yancin cin gashin kai ta tanadi cewa za a iya sauya abubuwan da ke cikin ta ta hanyar yarjejeniya tsakanin gwamnati da al’umma masu cin gashin kansu, wanda dole ne a yi aiki da shi a matsayin wani kudiri, ba tare da an yi la’akari da shi a matsayin gyara ga dokar ba.
A saboda wadannan dalilai, Mixed Commission on Economic and Fiscal Affairs State-Autonomous Community of Andalusia, a cikin wani cikakken zaman da aka yi a ranar 27 ga Satumba, 2022, ta amince da yarjejeniyar karbar haraji na ajiya na sharar gida a cikin sharar gida, da incineration. da hada ƙona sharar gida da saita iyaka da yanayin dakatarwar da aka ce ga al'umma mai cin gashin kanta.
Hakazalika, dokar da aka fitar a yanzu ta samo asali ne don daidaita abubuwan da ke cikin dokar 'yancin cin gashin kai na al'ummar Andalusia zuwa sabon aikin haraji kan ajiyar sharar gida, konewa da hada sharar da ake tunani. a cikin Dokar Organic ta 8/1980, na Satumba 22 da kuma a cikin Dokar 22/2009, na Disamba 18, kuma ta ci gaba da daidaita takamaiman tsarin aikin da aka ce ga al'ummar Andalusia mai cin gashin kansa.
Kasidar guda ɗaya ta canza abun ciki na labarin 178.1 na kundin tsarin mulkin Andalusia don ƙayyadad da cewa yawan kuɗin haraji akan ajiyar sharar gida, ƙonawa da kona sharar gida ana tura shi zuwa ga wannan al'umma mai cin gashin kanta. Hakazalika, an ƙara wani sabon tanadi na wucin gadi na huɗu wanda ke tsara tsarin wucin gadi don aiwatar da ayyukan da ke tattare da aiwatar da harajin ajiyar sharar gida, konewa da kuma haɗa shara.
Dangane da shigar da aiki, an samar da shigar da wannan doka daga ranar 1 ga Janairu, 2023.
Canje-canjen doka ta 18/2010, na ranar 16 ga Yuli, na tsarin dakatar da haraji daga Jiha zuwa ga Al'ummar Andalusia mai cin gashin kansa da kuma kafa fa'ida da yanayin dakatarwar.
Dokar 18/2010, na 16 ga Yuli, game da tsarin ba da haraji daga Jiha zuwa ga al'ummar Andalusia masu cin gashin kanta da kuma tsara fa'ida da yanayin aikin da aka ce, an gyara ta cikin sharuɗɗa masu zuwa:
- A. An gyara labarin 1, an rubuta shi kamar haka:
Mataki na 1 Ayyukan haraji
Sashe na 1 na labarin 178 na Dokar Kaya ta 2/2007, na ranar 19 ga Maris, na sake fasalin dokar mulkin Andalusia, an yi gyara, wanda ya karanta kamar haka:
1. Canja wurin al'ummar Andalusia mai cin gashin kansa don aiwatar da ayyukan da suka biyo baya:
- a) Harajin Kuɗi na Mutum, a wani ɓangare, a cikin kashi 50 cikin ɗari.
- b) Harajin Dukiya.
- c) Harajin Gado da Kyauta.
- d) Haraji akan Canje-canjen Ubanni da Rubutun Ayyukan Shari'a.
- e) Ra'ayin caca.
- f) Harajin Ƙimar Ƙimar, a wani ɓangare, a cikin kashi 50 cikin ɗari.
- g) Harajin Musamman akan Biya, a wani bangare, a cikin kashi 58 cikin dari.
- h) Haraji na Musamman akan Giya da Abin sha, a wani bangare, a cikin kashi 58 cikin dari.
- i) Haraji na Musamman akan Samfuran Tsakanin, a wani bangare, a cikin kashi 58 cikin dari.
- j) Harajin Musamman akan Barasa da Abubuwan Shaye-shaye, a wani bangare, a cikin kashi 58 cikin dari.
- k) Harajin Musamman akan Hydrocarbons, a wani bangare, a cikin kashi 58 cikin dari.
- l) Haraji na Musamman akan Ayyukan Taba, a wani bangare, a cikin kashi 58 cikin dari.
- m) Haraji na Musamman akan Wutar Lantarki.
- n) Haraji na Musamman akan wasu hanyoyin sufuri.
- ) Harajin Kasuwancin Kasuwanci na Wasu Hydrocarbons.
- o) Harajin ajiyar sharar gida, konewa da hada-hadar sharar.
Yiwuwar murkushewa ko gyara kowane ɗayan harajin da aka faɗi zai nuna ɓarna ko gyara dakatarwar.
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LE0000422862_20100718 - Baya. An ƙara sabon tanadi na wucin gadi na huɗu, wanda aka rubuta kamar haka:
Taimako na wucin gadi na huɗu Tsarin mulki na wucin gadi don aiwatar da ayyukan da ke tattare da aiwatar da Harajin ajiyar sharar gida a wuraren sharar gida, konawa da haɗa sharar gida.
Ayyukan da ke tattare da aiwatar da Harajin ajiyar shara a wuraren sharar gida, kona sharar gida da kuma hada sharar Hukumar Kula da Haraji ta Jiha ce ke aiwatar da su har sai al’umma mai cin gashin kanta ta karbe su yadda ya kamata.
Idan Al'umma mai cin gashin kanta daga baya ta ɗauki waɗannan ayyuka, ba za a ci gaba da canja wurin kayan ko albarkatun ɗan adam da Hukumar Kula da Haraji ta Jiha ke amfani da ita don wannan dalili ba.
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Shigar da tanadin ƙarshe guda ɗaya yana aiki
Wannan rana za ta fara aiki washegari bayan buga ta a cikin Jarida ta Jahar, kodayake za ta fara aiki daga 1 ga Janairu, 2023.
Saboda haka,
Ina umartar duk Mutanen Espanya, daidaikun mutane da hukumomi, su kiyaye da kiyaye wannan doka.
