Posachedwapa, Third Constiious-Administrative Chamber of the Supreme Court (TS), gawo lachiwiri - kupyolera mu chigamulo cha 24/2023 cha Januware 12, 2023 (Rec. 2059/2020) - chakonza chiphunzitso chomwe khothilo lidakhazikitsa kupitilira zaka ziwiri. kale. Izi zadzetsa nkhawa kwambiri pazamalamulo. Koposa zonse, zadzetsa kukaikira kotsatizana ndi misonkho ya chiwongola dzanja mochedwa mu Personal Income Tax (IRPF).
De facto, zaka ziwiri m'mbuyomo, TS, mu chigamulo cha Disembala 13, 2020 (Cassation Rec. 7763/2019), idagamula kuti chiwongola dzanja chochedwa chomwe bungwe la State Tax Administration Agency (AEAT) likhazikitsa ndalama zosayenerera, sizili ndi msonkho wa ndalama zomwe munthu amapeza. Izi zili choncho chifukwa "nthawi iliyonse pamene munthu abwerera kwa wokhometsa msonkho ena omwe ali ndi chidwi chothandizidwa ndi iye mosayenera, kubwezera, palibe phindu lachuma choterocho, koma m'malo mwake kukonzanso kumachitika, kuchotseratu zomwe zinatayika kale."
M'chigamulo cha 2020, panali malingaliro otsutsana omwe adapangidwa - modabwitsa - ndi woweruza yemweyo yemwe tsopano ndi wofalitsa wa chigamulo chaposachedwa cha Januware 2023, chomwe chapangitsa kuti kumasuliraku kukhale kosagwirizana ndi zomwe zidakhazikitsidwa. Ananenanso kuti "chiwongola dzanja chokhazikika, chokomera okhometsa msonkho, ndi phindu lalikulu lomwe ndi gawo la msonkho wamba."
Mulingo womwe Khothi limatsatira, povomereza zigamulo zambiri za Chigamulo chomalizachi, ndi molingana ndi Law 35/2006 on Personal Income Tax (LIRPF):
Tiyenera kudziwa kuti chigamulo chomalizachi, kuyambira Januware 2023, chilinso ndi mavoti awiri otsutsana. Iwo amatsindika kuti chiphunzitso cholondola ndi chimene chinakhazikitsidwa pa chigamulo cha pa Disembala 3, 2020. Chifukwa cha zimenezi, iwo amateteza kusagwirizana ndi chiwongoladzanja chokomera okhometsa msonkhowo ndipo amatsutsa kusungitsa malamulowo malinga ndi zifukwa zingapo.
Kusintha kwa chiphunzitsoku kumayimira kuwukira komwe kumakhala ndi zotsatira zoyipa pachitetezo chalamulo. Uthenga womwe ukunenedwa ndi wopweteka kwambiri, ndi kukhalapo kwa zilengezo zotsutsana kwambiri komanso kuyandikira nthawi ndi bwalo lamilandu lomwelo.
«Kusintha kwa chiphunzitsoku kumayimira kuwukira komwe kumakhala ndi zotsatira zoyipa pachitetezo chalamulo. "Uthenga womwe ukufotokozedwa ndi wowononga, ndi kukhalapo kwa mawu otsutsana kwambiri."
Kumbali ina, kuvomereza kwa malipiro, ndi Tax Administration, amayesa kubwezeretsa ndalama zomwe zidasweka kale ndi ntchito yoyang'anira yokha. Pachifukwa ichi, zomwe bungwe laboma likuchita kukonza zowonongeka zomwe zidachitika sizinganenedwe ngati ndalama zomwe anthu amapeza pamisonkho.
Mwachidule, zolembedwa za Personal Income Tax Law, zomwe chigamulochi chikunena ndikukhazikitsa zomveka (art. 34 ndi 37 LIRPF), zimafotokoza mozama za kuchuluka kwa phindu lalikulu ndi "mtengo wake wamsika." Izi zinatha kukhala zosayenera konse ponena za kuchedwa kwa anthu omwe ali ndi chidwi, zomwe zimakhazikika ndikukhazikitsidwa mwalamulo.
Poganizira kusiyana kwa njira zosagwirizanirana zomwe zaperekedwa ndi zigamulo ziwiri za Khothi Lalikulu, ndikofunikira kuti - posakhalitsa - atchulidwenso kuti akhazikitse bwino malamulo. Chigamulo chachitatu chingakhale chofunikira kuthetsa kusamvana kotheratu kumeneku ndi kubwerera ku njira yotsimikizirika yalamulo.
Kutengera njira zomveka bwino, kubweza ndalama zosafunikira kumakhala ndi chikhalidwe chobwezeretsa osati kubwezera. Zoonadi, malipirowo sangaganizidwe mwanjira iliyonse monga kuwonjezeka kwachuma cha okhometsa msonkho. Mfundo iyi yokhuza chuma, yophatikizidwa munkhani 31 ya Malamulo Oyendetsera dziko la Spain ndipo imatsitsa tanthauzo lake ku Spanish Tax System yonse.
Kunena zowona, wokhoma msonkho wokakamizika adzabweza ndalamazo ngati sakukhutiritsa kumvetsera kwa anthu, koma ndalamazo n’zosemphana ndi Lamulo.
Ndikukhulupirira kuti Khoti Lalikulu Kwambiri posachedwapa lithetsa kusamvana koonekera bwino kwa onse okhometsa msonkho, komanso ubwino wa chitetezo chazamalamulo chotchulidwa m'nkhani 9.3 ya Malamulo athu. Mauthenga ngati awa, mu mawonekedwe a chiganizo, amangowonjezera kusakhulupirira kwa ogulitsa, komanso kuvulaza chilengedwe cha zachuma ndi moyo wabwino. Nthawi idzanena.
