Chakhumi ndi chiwiri chowonjezera.- Zolimbikitsa zamisonkho pakuthandizira chilengedwe
1. Zopereka zoperekedwa ku mabungwe opindula zomwe zapezedwa ku dipatimenti yoyenerera pazachilengedwe komanso kuvomerezedwa kovomerezeka kwaulamuliro womwe waperekedwa m'makonzedwewa zidzasangalalanso ndi phindu lamisonkho lomwe lakhazikitsidwa mmenemo.
2. Pazifukwa izi, mabungwe opindula adzakhala omwe akwaniritsa izi:
- a) Khalani mabungwe opanda chindapusa chopindulitsa. Mulimonse momwe zingakhalire, mabungwe, mabungwe olengezedwa kuti ndi othandiza anthu, mabungwe omwe si aboma a zachilengedwe olembetsedwa m'kaundula wa mabungwe omwe si aboma a unduna wodziwa bwino za nkhaniyi, mabungwe ogula okhudzana ndi mphamvu zolembetsedwa mu Register of Cooperatives of Navarra, komanso monga mabungwe ndi mabungwe a mabungwe onse omwe tawatchulawa.
- b) Kuti pakati pa zindapusazi ndi kuteteza chilengedwe ndi kuteteza chilengedwe, maphunziro a chilengedwe, kudzipereka kwa chilengedwe, kulimbana ndi kusintha kwa nyengo kapena kusintha kwa mphamvu.
- c) Atachita ntchito ku Navarra m'zaka zapitazi za 4 zisanachitike pempho lomwe latchulidwa mu gawo 3, m'malo aliwonse omwe atchulidwa mu kalata b). Mulimonse momwe zingakhalire, zimaganiziridwa kuti mabungwe omwe adalandira thandizo kuchokera ku Public Administrations of Navarra mchaka chilichonse chazaka zimenezo achita ntchito ku Navarra mzaka 4 zapitazi.
- d) Perekani ndalama zosachepera 70 peresenti ya lendi ndi ndalama zomwe mwalandira, perekani ndalama zogulira, ku chiwongola dzanja chambiri, ndi malo odyera kuti awonjezere ndalama zapatrimonial kapena zosungira mkati mwa zaka 100 kuchokera pomwe adapeza.
- e) Tsatirani zikhulupiriro zomwe zakhazikitsidwa m'mabungwe omwe amapindula ndi zothandizira zaboma.
3. Mabungwe omwe ali ndi chidwi ayenera kugwiritsa ntchito ku Dipatimenti yomwe imayang'anira zochitika zachilengedwe, molingana ndi chitsanzo chovomerezedwa ndi munthu amene akuyang'anira dipatimentiyo, mwayi wopita ku boma lapitalo muzinthu zowonjezera izi, kutsagana, ngati kuli koyenera, ntchitoyo ndi zolemba zomwe tsimikizirani kutsata zomwe zafotokozedwa mundime 2.
Sizingakhale zofunikira kupereka zikalata zotsimikizira kuti zofunikirazi zikukwaniritsidwa pamene kutsatiridwa ndi aliyense wa iwo kumachokera ku kulembetsa mu Registry yodalira Public Administration, kuchokera ku kulandira thandizo kuchokera ku Public Administrations of Navarra kapena kuchokera ku zolemba. zaperekedwa kale ku Boma lililonse mkati mwa dongosolo lililonse kapena mwamwambo, pamenepo zingakhale zokwanira kuwonetsa njira kapena kaundula.
4. Akapeza dongosolo lokhazikitsidwa m'makonzedwe owonjezerawa, mabungwe opindula ndi zoperekazo ayenera kupempha dipatimenti yoyang'anira zachilengedwe, m'miyezi isanu ndi itatu yoyambirira ya chaka chotsatira, kukonzanso dongosololi motsatira chitsanzo chomwe Vomerezani munthu amene amayang'anira dipatimentiyi. Kuonjezera apo, mkati mwa nthawi imeneyo, anthu omwe ali ndi chiyimira cha mabungwe omwe atchulidwawa adzapereka chigamulo chodalirika kuti akupitiriza kukwaniritsa zofunikira zomwe zakhazikitsidwa mu gawo 2, limodzi ndi maakaunti a bungwe, pokhapokha ngati izi zaperekedwa ku dipatimenti yoyenerera. pamisonkho motsatira malamulo amisonkho.
Dipatimenti yoyang'anira zachilengedwe ndi yomwe ili ndi udindo wotsimikizira kutsatiridwa ndi zofunikira zomwe zakhazikitsidwa.
5. Mtsogoleri wa General Director wowona za chilengedwe adzathetsa zopempha zomwe zatchulidwa mu ndime 3 ndi 4.
Kwa munthu yemweyo yemwe amafanana ndi kuthetsa, ngati kuli koyenera, kuchotsedwa kwa mwayi wopita ku boma lomwe linakhazikitsidwa muzowonjezera izi, pamene zitsimikiziridwa kuti zofunikira zonse sizikukwaniritsidwa.
Nthawi yochuluka yomwe chigamulo chomwe tatchulachi chiyenera kuperekedwa ndikudziwitsidwa ndi miyezi itatu. Kutha kwa nthawi yayitali popanda kudziwitsa chigamulo chofulumira, kumapangitsa mabungwe omwe apereka pempholo kuti amve zomwe zikuyembekezeredwazo chifukwa chakukhala chete kwa oyang'anira.
Nthawi yochuluka yomwe njira yochotsera chisankho iyenera kuthetsedwa ndikudziwitsidwa ndi miyezi itatu. Mu nkhani ya kutha kwa nthawi pazipita popanda anadziwitsidwa kusamvana momveka kutha.
6. Okhometsa misonkho a Misonkho ya Anthu Payekha omwe amapereka zopereka kwa omwe adzapindule adzakhala ndi ufulu wochotsa ku msonkho wa 80 pa 100 pa ma euro 150 oyambirira a ndalama zomwe zimaperekedwa chifukwa cha zopereka zosasinthika za inter vivos. zosavuta, komanso ndalama zomwe zimaperekedwa chifukwa cha mapangano a mgwirizano omwe adalowa ndi mabungwe omwe atchulidwa mu gawo 2, omwe amagwiritsidwa ntchito powapereka ndalama kapena, ngati kuli koyenera, kulipirira ntchito za izi. Zogulitsa kunja kwa 150 euro nthawi zambiri zimachotsedwa ku 35 pa 100. Pali malire a 150 euro kuti agwiritse ntchito chinthu chodutsa komanso nthawi yovomerezeka.
Pankhani yopereka ntchito kwaulere, maziko ochotserako adzakhala mtengo wa ndalama zomwe zagwiritsidwa ntchito, popanda kuganizira phindu la phindu.
Maziko ochotserako amawerengedwa malinga ndi malire omwe atchulidwa m'nkhani 64.1 ya Consolidated Text of the Foral Law on Personal Income Tax.
7. Okhometsa msonkho a Corporation Tax omwe amapereka zopereka kapena kulipira ndalama kwa mabungwe omwe adzapindule nawo pamilanduyo, mogwirizana ndi zofunikira komanso chindapusa chomwe chakhazikitsidwa m'gawo lapitalo adzasangalala ndi izi:
- a) Kuti mudziwe zamisonkho, kutumizidwa kunja kwa ndalama zomwe zaperekedwa zidzatengedwa ngati chinthu chochotsedwa.
- b) Kuonjezera apo, ndidzakhala ndi ufulu wochotsa msonkho wamadzimadzi wa 20% wa ndalama zomwe zimatumizidwa kuchokera ku ndalama zomwe zaperekedwa.
Kuchuluka kwa chinthu chochotsedwa pamisonkho sichingadutse chachikulu mwa malire awa:- 1. 30% ya misonkho isanachepetsedwe ndipo, ngati kuli koyenera, yotchulidwa m'nkhani 100, 37, 42 ndi gawo lakhumi lachilamulo cha Foral ichi, monga ndime 47 ya Foral Law 17/8, ya May. 2014, kuyang'anira chisamaliro chachikhalidwe ndi zolimbikitsa zamisonkho mu Autonomous Community of Navarra.
- 2. 3 pa 1000 pa ndalama zonse zomwe zatuluka.
Kumbali yake, kuchotsedwa kwa chindapusa kudzachitidwa molingana ndi zomwe zaperekedwa ndi malamulo a Corporation Tax ndikuwerengera zotsatira za malire omwe akhazikitsidwa munkhani 67.4 ya Foral Law 26/2016, ya Corporation Tax.
8. Mapindu a Misonkho omwe akhazikitsidwa m'makonzedwe owonjezerawa sadzakhala osagwirizana, kwa omwe atumizidwa kunja, ndi ena onse omwe akhazikitsidwa ndi lamulo lachigawo ili.
9. Kugwiritsa ntchito phindu la msonkho kumeneku kudzadalira kuti mabungwe opindula akwaniritse izi:
- a) Zomwe zimatsimikizira, pogwiritsa ntchito ziphaso zofananira, zenizeni za zopereka kapena ndalama zomwe zimaperekedwa motsatira mapangano a mgwirizano, monga kopita kwawo kothandizira ndalama zamabungwe kapena, ngati kuli koyenera, za zochitika zomwe zikuchitidwa.
- b) Kudziwitsa Utsogoleri wa Misonkho, m'mitundu ndi m'mawu okhazikitsidwa ndi malamulo amisonkho, zomwe zili m'masatifiketi operekedwa.
10 Chaka chilichonse chisanathe, dipatimenti yoona za chilengedwe idzatumiza otsogolera misonkho mndandanda wa mabungwe opindula omwe akwaniritsa zofunikira zomwe zakhazikitsidwa m'makonzedwe owonjezerawa.
