Fomu 720 ndi chilengezo chachidziwitso chomwe okhometsa misonkho okhala ku Spain amadziwitsa akuluakulu amisonkho za katundu ndi ufulu womwe uli kunja, monga malo, maakaunti aku banki ndi chuma china.
Pa Januware 27, 2022, ndi kufalitsidwa kwa chigamulo pa mlandu wa C-788/19, ndewu yomwe idayambitsidwa ndi AEDAF mu 2013 motsutsana ndi chidziwitso ichi imatha, ndikulengeza motsutsana ndi malamulo a Union.
CJEU ikuyamba kunena kuti zosintha zomwe zidakhazikitsidwa ndi Law 7/2012, Okutobala 29, mu LGT, Personal Income Tax and Corporate Tax zikuyimira kuletsa kuyenda kwaulere kwa likulu chifukwa zimalepheretsa osunga ndalama aku Spain kuti ayambe kuyika ndalama. kapena kuwaletsa kapena kuwalepheretsa kutero, ndipo amaonanso dongosolo lomwe linakhazikitsidwa ponena za zotsatira za kusatsatira kapena kusamvera kapena kusamvera nthawi yake ndi udindo wopereka lipoti za katundu ndi ufulu womwe uli kunja kwa dziko kuti ukhale wankhanza, wosagwirizana, woyenerera kuti katundu awa ali kunja monga "zopanda chilungamo". capital gains”, popanda kuthekera, pochita, kuyitanitsa mankhwala.
Bungwe la CJEU likunena kuti lamulo lofanana ndi lomwe linawunikiridwa, lomwe likuyerekeza kukhalapo kwachinyengo chifukwa chongokwaniritsa zofunikira zina popanda kulola wokhometsa misonkho kuwononga zomwe akuganizazo, lidutsa zomwe zikufunika kuti akwaniritse cholinga chothana ndi kuzemba misonkho. .ndipo kuchedwetsa, ndipo sikulungamitsa kukhalapo kwa kuletsa kuyenda kwa likulu.
Ndipo ikuwonjezera kuti povomereza malamulo a ku Spain a kayendetsedwe ka msonkho kuti apitirize, popanda malire a nthawi, kuti akhazikitse msonkho wamtengo wapatali wa katundu kapena ufulu kunja kwa dziko lomwe silinanenedwe kapena lomwe lalengezedwa mopanda ungwiro kapena mosayembekezereka mu chitsanzo 720. , sichimangotulutsa zotsatira zosadziwika bwino, komanso imalola olamulira amisonkho kuti afunse funso la mankhwala omwe amapeza kale ndi wokhometsa msonkho, zomwe zimatsutsana ndi zofunikira zofunika monga kutsimikizika kwalamulo.
Ponena za kuchuluka kwa chindapusa cha 150% ya msonkho wowerengedwa pamtengo wolingana ndi mtengo wa katundu kapena maufulu omwe ali kunja, CJEU imawona kuti chindapusachi ndi chokwera kwambiri, ndikuzindikira kuti - ngakhale Spain ikunena kuti zilango zomwe zidanenedwazo ndizofunika. kwa msonkho, n'zosatsutsika kuti kuikidwa kwake mwachindunji chikugwirizana ndi kuphwanya udindo mwangwiro declaratory, ndipo anamaliza kuti anati 150% chabwino amapanga kusokoneza osagwirizana ufulu kuyenda likulu, mpaka 'zingayambitse zamkhutu zomwe zikutanthawuza kuti ngakhale ndi 100% ya mtengo wa katundu ndi ufulu kunja, ngongole ya msonkho siingathetse.
Ndipo, potsiriza, CJEU imayang'ana kuchuluka kwa chindapusa chokhazikika cholumikizidwa ndi kusagwirizana kapena kusamvera kapena kusatsata mosayembekezereka kwa chitsanzo cha 720, chindapusa chomwe chingakhale nthawi 15, 50 kapena 66 kuposa zomwe zikugwiritsidwa ntchito pamilandu yofananayo pamilandu yachiweruzo chokha. ndipo ndalama zake zonse sizochepa, pomaliza kuti chindapusacho chimakhazikitsa malire oletsa kuyenda kwaulere kwa likulu.
Zimachokera ku chiganizochi kuti pali udindo wosakayikitsa wapatrimonial wa Ulamuliro, ufulu umene okhometsa msonkho ali nawo ngakhale ngati chilangocho chakhala chomaliza.
Ndime 32.5 ya Chilamulo 40/2015, ya Okutobala 1, imakhazikitsa zofunikira pakulamula kuti anthu aziwononga ndalama chifukwa chotsatira lamulo lomwe lalengezedwa motsutsana ndi malamulo a European Union. Iyi ndi njira yochepa kwambiri: kuti wokhometsa msonkho wachita apilo munthawi yake motsutsana ndi kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe kake. .
Mogwirizana ndi lamuloli, bungweli lidachitapo kanthu mu June 2020, podikirira chigamulo chochokera ku CJEU, ponena za kayendetsedwe ka udindo wa abambo, ponena kuti ndizosemphana ndi mfundo yogwira ntchito posintha udindo wa patrimonial wa aphungu a boma kukhala ngati zotsatira za kuphwanya malamulo a Union kuti wovulalayo apereke chigamulo chotsutsana ndi kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe kake.
Pazifukwa zonsezi, chigamulo chatsopano cha CJEU ndi chowonekeratu, chomwe chingakakamize Boma kuti liganizirenso za udindo wa makolo kuyambira pansi pomwe pali kuphwanya malamulo ammudzi, kapena, pankhaniyi, ya chitsanzo 720. (ndi onse amene akwezedwa ndi kukwezedwa), masulani zoletsedwazo.
Kuphatikiza apo, chiganizochi chimatsegula njira yoperekera madandaulo ndi munthu aliyense wachilengedwe kapena wovomerezeka chifukwa chosamvera kapena kutsatira mopanda ungwiro kapena mosayembekezereka ndi chidziwitso chomwe chikufotokozedwa ndi modeli 720 kuti apemphe kubweza zomwe adalipira.
Ndipo zosintha zomwe zasinthidwa, padzakhala kofunikira kusanthula nkhani ndi nkhani, kutengera ngati zosinthazo zidali mwaufulu kapena zoperekedwa.
Chifukwa chake, pakukhazikitsa mwaufulu, padzakhala kofunikira kutsata zomwe zanenedwa za chaka chomwe katundu kapena maufuluwo zidabadwa, kuyitanitsa kukhazikitsidwa kwamankhwala okhudzana ndi kupindula kokhazikika kokhazikika, ngakhale zitachokera kunthawi yamisonkho.
Ndipo m'malamulo omwe amaperekedwa, padzakhala kofunikira kusiyanitsa mikhalidwe yomwe kutsatiridwa kumawonekera poyera kapena ayi, mwa zina. Mulimonsemo, kuyambira pano, okhometsa misonkho onse omwe akukhala ku Spain omwe ali ndi katundu wosaneneka komanso/kapena ufulu kumayiko ena azitha kuwongolera mwakufuna kwawo popanda kuopa zilango zomwe zikufanana ndi kukhazikika mwaufulu ndi zomwe zimachitika chifukwa cha owunika.
