nchịkọta
PHILIP VI EZE SPAIN
Ndị niile na-ahụ nke a na-agbalị.
Mara: Na ndị Cortes Generales akwadoro na m na-akwado iwu ndị a:
EKPERE
yo
Iwu Spanish na-enye, na edemede ya 156.1, na ndị obodo kwụụrụ onwe ha ga-enweta nnwere onwe ego maka mmepe na mmezu nke ikike ha, dịka ụkpụrụ nke nhazi na State Treasury na ịdị n'otu n'etiti ndị Spain niile; ya bụ, ọ matara na ọ dị mkpa ka mpaghara mpaghara ndị a nwee ihe onwunwe nke ha iji mee ka ike ha dị iche iche dị irè n'ihi nhazi nke Steeti ndị nwe obodo. Ya mere, n'ime ihe onwunwe ndị a kpọtụrụ aha n'elu, e nwere ụtụ isi nke steeti nyere n'ozuzu ma ọ bụ akụkụ ụfọdụ, dị ka ekwuru n'ụzọ doro anya na edemede 157.1.a) nke ederede iwu; ya na iwu, na mgbakwunye, nke ụkpụrụ, site na iwu organic, nke mmega ahụ nke ike ndị dị na ngalaba 1 nke edemede 157 e zoro aka na ya.
Ọ mejupụtara, ya mere, Organic Iwu 8/1980, nke Septemba 22, na Financing of the Autonomous Communities (LOFCA) - nke Organic Iwu 9/2022 gbanwere na nso nso a, nke July 28, nke chọrọ iwu na-akwado iji ego na ụdị ndị ọzọ. nke ozi maka mgbochi, nchọpụta, nyocha ma ọ bụ ikpe nke mpụ, mgbanwe nke Organic Iwu 8/1980, nke September 22, na ego nke Autonomous Communities na ndị ọzọ metụtara ndokwa na mgbanwe nke Organic Iwu 10/1995, nke November 23. nke Penal Code -, izugbe organic framework nke a ga-achị ọchịchị maka ọrụ nke ụtụ isi si State na kwụụrụ onwe obodo. Site na mgbanwe ahụ e kwuru n'elu, Organic Law 8/1980, nke Septemba 22, ewepụtala, n'ime usoro iwu ya, akụkụ ndị metụtara ịnyefe na obodo kwụụrụ onwe nke ụtụ isi na nkwụnye ego mkpofu na ebe a na-ekpofu ahịhịa, ịgba ọkụ na mkpofu ahịhịa. .
Na mgbakwunye, n'ihe gbasara Tax na nkwụnye ego nke mkpofu n'ime ebe a na-ekpofu ahịhịa, ikpo ọkụ na ikpokọta ihe mkpofu, agbakwunyere usoro ihe ọkụkụ a n'ozuzu ya ma kwado ya na mgbanwe nke Iwu 22/2009, nke December 18, site na nke ahụ na-achịkwa. A na-agbanwe usoro ego nke obodo kwụụrụ onwe nke ọchịchị nkịtị na obodo nwere ụkpụrụ nke nnwere onwe yana ụfọdụ ụkpụrụ ụtụ isi.
Ụtụ isi na nkwụnye ego nke mkpofu n'ime ebe a na-ekpofu ahịhịa, nsure ọkụ na ikpokọta ihe mkpofu, nke iwu 7/2022, nke Eprel 8 mere, na mkpofu na ala emetọọ maka akụ na ụba okirikiri, ka akọwara dị ka ụtụ maka ọdịdị na-apụtaghị ìhè nke na-edekọ. nnyefe nke ihe mkpofu na ebe a na-ekpofu ahịhịa, ihe nsure ọkụ ma ọ bụ ihe mgbakwunye maka mkpofu ya ma ọ bụ mgbake ike, na-eme ka ọ bụrụ nke a kwadoro na mpaghara Spanish niile, na-enweghị ajọ mbunobi na ụkpụrụ nke Agreement na Economic Agreement na Basque Country na Foral Community nke Navarra, n'otu n'otu.
Iwu kwuru na-atụgharị uche n'ikike nke inyefe ụtụ isi na inye ikike na njikwa usoro n'aka ndị obodo kwụụrụ onwe ha. Karịsịa, akwadoro na ndị obodo kwụụrụ onwe ha nwere ike ịbawanye ọnụego ụtụ isi gụnyere n'ime iwu gbasara ihe a na-etinye, nke a na-ekpo ọkụ ma ọ bụ na-ekpokọta ọkụ na mpaghara ha.
Tụkwasị na nke ahụ, iwu ahụ kwadoro na a ga-ekenye nchịkọta ụtụ isi na obodo ndị kwụụrụ onwe ha dabere n'ebe a ga-eme ihe omume a na-atụ ụtụ isi site na ya; na ikike maka njikwa, nbibi, ịnakọta na nyocha nke ụtụ isi kwekọrọ na Ụlọ Ọrụ Na-ahụ Maka Tax Tax State ma ọ bụ, ebe ọ dị mma, na ụlọ ọrụ ndị nwere ọrụ yiri nke ahụ nke ndị obodo kwụụrụ onwe ha, n'usoro e hiwere n'usoro iwu nke nnwere onwe. Obodo kwụụrụ onwe ya na iwu gbasara ịnyefe ụtụ isi nke, ebe ọ dabara adaba, kwadoro.
N'otu aka ahụ, ọ na-egosi na usoro ndị ahụ niile na-egosi na ikike nke ụtụ isi na ikenye ndị obodo kwụụrụ onwe ha ga-adabarịrị ma ọ bụrụ na emepụtara nkwekọrịta kwekọrọ na nhazi ụlọ ọrụ nke imekọ ihe ọnụ n'ihe gbasara ego ego kwụụrụ onwe eguzobere n'ime anyị. A na-agbanwe ụkpụrụ iwu nke usoro ego na-akpaghị aka ka ọ dị mkpa iji hazie nnọkọ nnọkọ dị ka ụtụ.
II
The Andalusian Statute of Autonomy, megharịrị site na Organic Iwu 2/2007, nke March 19, tupu ndokwa nke isiokwu 10.2 nke LOFCA, na-achịkwa na edemede 178 ụtụ isi nyefere n'aka kwụụrụ Community nke Andalusia. N'ihi ya, nkwụsị nke Tax na nkwụnye ego nke ihe mkpofu na landfills, incineration na co-incineration nke ihe mkpofu chọrọ mmegharị nke ọdịnaya nke a precept nke Iwu nke Autonomy incorporating akwụsị nke a tax.
N'aka nke ọzọ, otu isiokwu 178 nke Iwu nke nnwere onwe na-enye na enwere ike gbanwee ọdịnaya ya site na nkwekọrịta dị n'etiti Gọọmenti na Obodo kwụụrụ onwe ya, nke a ga-edozi dị ka ụgwọ, na-ewereghị ya dị ka mgbanwe nke Iwu ahụ.
Maka ebumnuche ndị a, Mixed Commission on Economic and Fiscal Affairs State-Autonomous Community of Andalusia, na nnọkọ nnọkọ nke emere na Septemba 27, 2022, kwadoro Agreement ịnakwere nnyefe nke Tax na nkwụnye ego nke ihe mkpofu na mkpofu ụlọ, ọkụ ọkụ. na ichikota ihe mkpofu na idobe oke na onodu nke nkwusi a kwuru na obodo kwụụrụ onwe ya.
N'otu aka ahụ, iwu nke a na-akpọsa ugbu a na-aga n'ihu iji gbanwee ọdịnaya nke Iwu nke Autonomy Community nke Andalusia na ọrụ ọhụrụ nke Tax na nkwụnye ego nke ihe mkpofu n'ime ebe a na-ekpofu ahịhịa, ọkụ ọkụ na ikpokọta ihe mkpofu na-eche echiche. na Iwu Organic Iwu 8/1980, nke Septemba 22 na na Iwu 22/2009, nke Disemba 18, ma na-aga n'ihu na-ahazi usoro akọwapụtara nke ọrụ kwuru na mpaghara kwụụrụ onwe nke Andalusia.
Otu edemede ahụ na-agbanwe ọdịnaya nke edemede 178.1 nke Iwu nke nnwere onwe maka Andalusia iji kọwaa na a na-ebufe mkpụrụ nke Tax na nkwụnye ego nke mkpofu na ebe a na-ekpofu ahịhịa, nsure ọkụ na ikpokọta ihe mkpofu na mpaghara a kwụụrụ onwe ya. N'otu aka ahụ, a na-agbakwụnye ndokwa ọhụrụ nke anọ na-agafe agafe nke na-achịkwa usoro nchịkwa maka mmega ahụ nke ọrụ ndị dị na ntinye nke ụtụ isi na nkwụnye ego nke ihe mkpofu n'ime ebe a na-ekpofu ahịhịa, ọkụ na ikpokọta ihe mkpofu.
Banyere ntinye n'ọrụ, ntinye iwu a ga-esite na Jenụwarị 1, 2023.
Naanị ihe ngbanwe nke Iwu 18/2010, nke Julaị 16, nke ọchịchị ịkwụsịtụ ụtụ isi obodo nye ndị obodo Andalusia kwụụrụ onwe ya na idozi oke na ọnọdụ nke nkwụsị ahụ kwuru.
Iwu 18/2010, nke Julaị 16, na usoro ọchịchị maka ikenye ụtụ isi sitere na steeti gaa na obodo kwụụrụ onwe nke Andalusia na ịtọpụta oke na ọnọdụ nke ọrụ ahụ, ka agbanwere n'usoro ndị a:
- A. Emegharịrị edemede nke 1, a ga-ede ya dịka ndị a:
Nkeji edemede 1 Ọrụ ụtụ isi
Nkebi nke 1 nke edemede 178 nke Organic Law 2/2007, nke March 19, na-emezigharị ụkpụrụ nke nnwere onwe maka Andalusia, ka emeziri, nke na-agụ dị ka ndị a:
1. Nyefee na mpaghara kwụụrụ onwe nke Andalusia arụmọrụ nke ụtụ ndị a:
- a) Ụtụ isi ego nke onwe, akụkụ, na pasent 50.
- b) Ụtụ isi akụ.
- c) Ụtụ isi ihe nketa na onyinye.
- d) Ụtụ isi n'enyefe ndị nna na ọrụ iwu edepụtara.
- e) Ụtụ isi ịgba chaa chaa.
- f) Ụtụ isi agbakwunyere uru, n'akụkụ akụkụ, na pasentị 50.
- g) Ụtụ Isi Pụrụ Iche na Beer, n'akụkụ akụkụ, na pasentị 58.
- h) Ụtụ Isi Pụrụ Iche na mmanya na ihe ọṅụṅụ fermented, akụkụ, na pasent 58.
- i) Ụtụ Isi Pụrụ Iche na Ngwaahịa Ọkara, n'akụkụ akụkụ, na pasentị 58.
- j) Ụtụ Isi Pụrụ Iche na mmanya na mmanya na-aba n'anya, n'otu akụkụ, na pasent 58.
- k) Ụtụ isi pụrụ iche na Hydrocarbons, n'akụkụ akụkụ, na pasentị 58.
- l) Ụtụ Isi Pụrụ Iche na Ọrụ ụtaba, n'akụkụ akụkụ, na pasentị 58.
- m) Ụtụ pụrụ iche na ọkụ eletrik.
- n) Ụtụ isi pụrụ iche na ụfọdụ ụzọ ụgbọ njem.
- ) Ụtụ Isi na ire ere nke ụfọdụ Hydrocarbons.
- o) Ụtụ isi n'ịkwanye ihe mkpofu n'ime ebe a na-ekpofu ahịhịa, ịgba ọkụ na ikpokọta ihe mkpofu.
Enwere ike ịkwụsị ma ọ bụ mgbanwe nke ụtụ isi ọ bụla ga-egosi nkwụsị ma ọ bụ mgbanwe nke nkwụsị ahụ.
LE0000242262_20100718
LE0000422862_20100718 - N'azụ. A na-agbakwunyere usoro nfefe ọhụrụ nke anọ, bụ nke a kọwara dị ka nke a:
Ndokwa nke anọ na-agafe agafe Ọchịchị mgbanwe maka mmega ahụ nke ọrụ ndị dị na ntinye nke Tax na nkwụnye ego nke ihe mkpofu n'ime ebe a na-ekpofu ahịhịa, ikpo ọkụ na ikpokọta ihe mkpofu.
Ọrụ dị n'itinye ụtụ isi n'ịkwanye ihe mkpofu n'ime ebe a na-ekpofu ahịhịa, ịgba ọkụ na ikpokọta ihe mkpofu bụ ụlọ ọrụ nchịkwa ụtụ isi steeti na-arụ ruo mgbe ndị obodo kwụụrụ onwe ha weghaara ha nke ọma.
Ọ bụrụ na ndị obodo kwụụrụ onwe ha mechaa were ọrụ ndị a, ịnyefe ya nke ihe ma ọ bụ akụrụngwa mmadụ nke Ụlọ Ọrụ Na-ahụ Maka Ụtụ Isi nke steeti ji mee ihe maka ebumnuche a agaghị aga n'ihu.
LE0000422862_20100718
Ntinye otu ikpeazụ n'ime ike
Ụbọchị a ga-amalite n'ụbọchị e bipụtara ya na Official State Gazette, n'agbanyeghị na ọ ga-amalite site na Jenụwarị 1, 2023.
Ya mere,
Ana m enye ndị Spain niile iwu, ndị mmadụ n'otu n'otu na ndị ọchịchị, ka ha debe ma debe iwu a.
