Kuyambira Lachinayi, Januwale 26, ojambula adzawona zokhoma zawo za Misonkho Yaumwini zikuchepetsedwa ndikulowa mu Royal Decree 31/2023, ya Januware 24, yomwe imasintha malamulo a IRPF.
Kutsekereza kudzachokera pa 15 mpaka 2% ya ndalama zocheperako kwa akatswiri ojambula omwe ali ndi ubale wapadera wopeza ntchito komanso kuchokera pa 15 mpaka 7% kwa omwe amadzilemba okha ndalama zosakwana 15.000 euros, monga momwe zalembedwera ku Official State. Gazette (BOE).
Kuchepetsa chiwerengero chocheperako chotsalira mumgwirizano wapantchito
Lamulo lachifumuli likukhazikitsa kusinthidwa kwa gawo 2 la nkhani 86 ya Royal Decree 439/2007, ya Marichi 30 (IRPF Regulation), yomwe tsopano ikuti:
"2. Chiwongola dzanja chobwera chifukwa cha zomwe gawo lapitalo silingakhale lochepera 2 peresenti ngati ma contract kapena maubale osakwana chaka chimodzi kapena chifukwa cha ubale wapadera wantchito wa akatswiri ojambula omwe amachita ntchito zawo zaluso. zomvera ndi zoyimba, komanso anthu omwe amagwira ntchito zaukadaulo kapena zothandizira zofunika kuti ntchitoyo ichitike, osachepera 15 peresenti pomwe ndalama zantchito zimachokera ku ubale wina wapadera wantchito wamtundu wodalira. Maperesenti omwe tawatchulawa adzakhala 0,8 peresenti ndi 6 peresenti, motsatana, pakakhala ndalama zantchito zopezedwa ku Ceuta ndi Melilla zomwe zimapindula ndi kuchotsedwa komwe kwaperekedwa mu Article 68.4 ya Lamulo la Misonkho.
Komabe, ndalama zochepera 6 ndi 15 peresenti zomwe zatchulidwa m'ndime yapitayi sizidzagwira ntchito pa ndalama zomwe omangidwa m'ndende kapena ndalama zomwe zimachokera ku ubale wapantchito wamtundu wapadera womwe umakhudza munthu yemwe ali ndi vuto. kulumala.
Kuchepetsa kusungitsa ndalama kuchokera kuzinthu zachuma
Apanso, gawo 1 la nkhani 95 ya Royal Decree 439/2007 ya Marichi 30 (IRPF Regulation) yasinthidwa, yomwe iti:
"1. Pamene zobwezera zimaganiziridwa pa ntchito yaukatswiri, chiwongola dzanja ndi 15 peresenti pa ndalama zonse zomwe zaperekedwa.
Mosasamala kanthu za zomwe ndime yapitayi, kwa okhometsa msonkho omwe ayamba ntchito zaukatswiri, chiwongola dzanja chidzakhala 7 peresenti panthawi yamisonkho yoyambitsa ntchito ndi ziwiri zotsatirazi, bola ngati sanagwiritsepo ntchito. ntchito zaukadaulo mchaka chisanafike tsiku loyambira ntchito
Kuti agwiritse ntchito mtundu wa kutsekereza komwe kwaperekedwa m'ndime yapitayi, okhometsa msonkho ali ndi ngongole kwa omwe amalipira ndalamazo pakachitika zinthu zomwe zanenedwazo, wolipirayo amayenera kusunga kulumikizana koyenera.
Chiwongola dzanja chidzakhala 7 peresenti ngati zobwezera zomwe zaperekedwa kwa:
a) Otolera ma tauni.
b) Othandizira inshuwaransi omwe amagwiritsa ntchito ntchito za othandizira akunja.
c) Nthumwi zamalonda za State Lotteries and State Gambling Company.
d) Okhometsa misonkho omwe amachita ntchito zophatikizidwa m'magulu 851, 852, 853, 861, 862, 864 ndi 869 a gawo lachiwiri komanso m'magulu 01, 02, 03 ndi 05 a gawo lachitatu, la Activity Tax Rates Economic, zovomerezeka. pamodzi ndi Lamulo logwiritsiridwa ntchito ndi Royal Legislative Decree 1175/1990, la Seputembara 28, kapena pamene kulingalira kwa ntchito zomwe zanenedwazo kumachokera pakuperekedwa kwa ntchito zomwe mwachilengedwe chawo, ngati zichitidwa m'malo mwa ena, zidzaphatikizidwa kukula kwa ntchito yaubwenzi wapadera wa akatswiri ojambula omwe amachita ntchito zawo muzojambula, zomvera ndi zoimbaimba, komanso anthu omwe amachita zinthu zaumisiri kapena zothandizira zofunika kuti ntchitoyo ichitike, malinga ngati, pamilandu yomwe yaperekedwa mu izi, kuchuluka kwa zochitika zonse zomwe zikugwirizana ndi chaka chatha chandalama. R ndi yochepera 15.000 euros ndipo imayimira zoposa 75 peresenti ya ndalama zonse kuchokera kuzinthu zachuma ndi ntchito zomwe wokhometsa msonkho adapeza m'chaka chimenecho.
Kuti agwiritse ntchito mtundu uwu woletsa, okhometsa misonkho ayenera kudziwitsa wobwezera za zomwe zachitika, wolipirayo akukakamizika kusunga kulumikizana koyenera.
Maperesenti amenewa adzatsitsidwa kufika pa 60 peresenti pamene zokololazo zikuyenera kuchotsedwa pagawo loperekedwa m’nkhani 68.4 ya Lamulo la Misonkho.”
