Na nso nso a, Ụlọikpe Kasị Elu nke Atọ Contentious-Administrative Chamber (TS), ngalaba nke abụọ - site na mkpebi 24/2023 nke Jenụwarị 12, 2023 (Mkc. 2059/2020) - emezigharịla ozizi ahụ nke ụlọ ikpe hibere ihe karịrị afọ abụọ. mbụ. Nke a ebutela nchegbu miri emi n'ụdị dị iche iche nke iwu. Nke kachasị, ọ ewepụtala usoro obi abụọ n'ihe gbasara ụtụ isi nke ọmụrụ nwa oge ịkwụ ụgwọ na Tax Income Tax (IRPF).
De facto, afọ abụọ tupu mgbe ahụ, TS, na mkpebi nke Disemba 13, 2020 (Cassation Rec. 7763/2019), ekpebiela na ọmụrụ nwa akwụ ụgwọ mbubreyo nke State Tax Administration Agency (AEAT) na-akwụ, mgbe emejuputa nkwụghachi nke ego na-erughị eru, anaghị etinye ụtụ isi ego nke onwe. Nke a bụ n'ihi na "mgbe ọ bụla mmadụ na-alaghachikwute onye na-atụ ụtụ isi ụfọdụ ndị nwere mmasị na-akwado ya n'ụzọ na-ekwesịghị ekwesị, na-akwụ ụgwọ, ọ dịghị uru isi ego dị otú ahụ, kama nke a na-emezigharị ihe, na-akagbu mfu ndị e nwetara na mbụ."
N'ime mkpebi 2020 kwuru, enwere echiche na-emegiderịta onwe ya - nke siri ike - site n'aka otu onye ọka ikpe nke bụbu onye nkwuputa ikpe kachasị ọhụrụ nke Jenụwarị 2023, nke butere nkọwa nkọwa gbasara nke emebere. Ọ tụlere na "ọmụrụ nwa na-adịghị akwụ ụgwọ, na-akwado ndị na-atụ ụtụ isi, bụ uru ego nke bụ akụkụ nke ụtụ isi ego nke onwe onye."
Usoro nke Ụlọ Nzukọ ahụ na-esote, mgbe ọ na-akwado ọtụtụ n'ime mkpebi nke ahịrị ikpe ikpeazụ a, bụ na dabere na Iwu 35/2006 na ụtụ isi ego nkeonwe (LIRPF):
Ekwesiri ighota na mkpebi ikpe a, site na Jenuarị 2023, nwekwara ntuli aka abụọ na-emegiderịta onwe ya. Ha na-eme ka ọ pụta ìhè na nkuzi ziri ezi bụ nke e guzobere na mkpebi nke December 3, 2020. N'ihi ya, ha na-agbachitere ndị na-abụghị ndị na-edo onwe ha n'okpuru mmasị mmasị maka ndị na-atụ ụtụ isi ma na-arụ ụka na ha na-edozi njirisi dabere n'ọtụtụ ihe kpatara ya.
Mgbanwe ozizi a na-anọchite anya mbuso agha nwere nsonaazụ jọgburu onwe ya na nchekwa iwu. Ozi a na-ekwusa na-agbawa obi, ebe e nwere okwu ndị na-emegiderịta onwe ha ma na-abịaru nso n'otu ụlọ ikpe n'oge.
“Mgbanwe ozizi a na-anọchi anya ọgụ na nsonaazụ jọgburu onwe ya na nchekwa iwu. "Ozi nke a na-ekwupụta na-agbawa obi, na ịdị adị nke okwu ndị na-emegiderịta onwe ha."
N'aka nke ọzọ, nnabata nke nkwụghachi ụgwọ, site na nchịkwa ụtụ isi, na-anwa iweghachite nguzozi nke akụ nke mebiri na mbụ site na nchịkwa nchịkwa n'onwe ya. N'ihi nke a, omume nke ụlọ ọrụ ọha na eze na-emezi mmebi mebiri enweghị ike ịsị dị ka ego na ụtụ isi ego nke onwe.
Na nkenke, isiokwu nke Personal Income Tax Law, nke mkpebi ahụ na-ezo aka na ntọala ya (arts. 34 na 37 LIRPF), jiri nlezianya na-emekọ ọnụ ọgụgụ nke uru isi obodo site na "ọnụahịa ahịa" ya. Nke a mechara bụrụ ihe na-ekwesịghị ekwesị ma a bịa n'ịtụ aka maka igbu oge ndị nwere mmasị, bụ nke edoziri na iwu kwadoro.
N'iburu n'uche ọdịiche nke njirisi na-enweghị nkwekọrịta tụpụrụ site na mkpebi abụọ a nke Ụlọikpe Kasị Elu, ọ dị mkpa na - n'oge na-adịghị anya - a ga-akpọghachi ya ọzọ iji guzobe ikike. Mkpebi nke atọ ga-adị mkpa iji dozie enweghị nkwekọrịta a zuru oke ma laghachi n'ụzọ nke iwu kwadoro.
Dabere na njirisi ezi uche dị na ya, nloghachi nke ego na-enweghị isi nwere ọdịdị mweghachi na ọ bụghị naanị nkwụghachi ụgwọ. N'ezie, kwuru na ịkwụ ụgwọ enweghị ike ịtụle n'ụzọ ọ bụla dị ka mmụba nke ikike akụ na ụba onye ụtụ isi. Ụkpụrụ nke ikike akụ na ụba, gụnyere n'ime edemede 31 nke Iwu Spanish na nke na-ebelata isi ya na System Tax System dum.
N'ezie, onye na-atụ ụtụ isi ga-akwụghachi ya ma ọ bụrụ na o mejughị ntị ọha na eze, mana ego ahụ n'ikpeazụ megidere Iwu ahụ.
Enwere m olile anya na n'oge na-adịghị anya Ụlọikpe Kasị Elu ga-ewepụ ihe ngosi na-ekwekọghị ekwekọ maka ọdịmma ndị niile na-atụ ụtụ isi, yana maka ọdịmma nke nchekwa iwu nke e zoro aka na ya na isiokwu 9.3 nke Iwu anyị. Ozi dị ka nke a, n'ụdị ahịrịokwu, na-abawanye ntụkwasị obi nke ndị na-etinye ego, yana imerụ ọnọdụ akụ na ụba na ọdịmma. Oge ga-egosi.
