Yegumi nembiri yekuwedzera kupihwa.- Mutero wekukurudzira kwekuchengetedza kwezvakatipoteredza
1. Zvipo zvakapihwa kune vanobatsirwa izvo zvakawanikwa kubva kubazi rinokwanisa munyaya dzezvakatipoteredza uye kutenderwa kucherechedzwa kwehutongi hwakapihwa muchirongwa ichi kuchawedzera kunakidzwa nemutero wakagadzwa imomo.
2. Nezvinangwa izvi, masangano achabatsirwa achava aya anoita zvinotevera zvinodiwa:
- a) Iva masangano asina faindi inobhadhara. Chero zvazvingava, nheyo, masangano akaziviswa kuva ekubatsira veruzhinji, asiri ehurumende masangano ezvakatipoteredza akanyoreswa muzvinyorwa zvemasangano asiri ehurumende ebazi rine hunyanzvi munyaya iyi, macooperatives evatengi ane chekuita nesimba akanyoreswa muRejista yeCooperatives yeNavarra, pamwe chete nemasangano nemabatanidzwa emasangano ese ataurwa.
- b) Kuti pakati pemafaindi aya kuchengetedzwa kwechisikigo uye kuchengetedzwa kwezvakatipoteredza, dzidzo yezvakatipoteredza, kuzvipira kwezvakatipoteredza, kurwisa shanduko yemamiriro ekunze kana shanduko yesimba.
- c) Mushure mekuita chiitiko muNavarra mumakore ekupedzisira e4 pamberi pechikumbiro chakataurwa muchikamu 3, mune chero nzvimbo dzakataurwa mutsamba b). Chero zvazvingava, zvinofungidzirwa kuti masangano akawana rubatsiro kubva kuPublic Administrations yeNavarra mune rimwe nerimwe uye rimwe nerimwe remakore iwayo akaita basa muNavarra mumakore mana apfuura.
- d) Govera ingangoita makumi manomwe muzana emarendi uye mari inotambirwa, bvisa mari yekuiwana, kune faindi yemubereko, uye resitorendi kuti iwedzere mari yevabereki kana matura mukati memakore mana kubva pakuwanikwa kwayo.
- e) Tevedzera zvisungo zvejekerere zvakatarwa masangano anobatsirwa nerubatsiro rwehurumende.
3. Masangano anofarira anofanirwa kunyorera kuDhipatimendi rinoona nezvezvakatipoteredza, maererano nemuenzaniso wakatenderwa nemunhu anotarisira dhipatimendi rakadaro, kuwana hutongi hwekare mune iyi gadziriro yekuwedzera, inoperekedza, pazvinenge zvakakodzera, chikumbiro chine zvinyorwa izvo. ratidza kutevedzera zvinodiwa zvakataurwa muchikamu 2.
Izvo hazvizove zvakafanira kupa magwaro kuratidza kuti izvi zvinodiwa zvinozadzikiswa kana kuteedzera chero kwacho kuchibviswa kubva mukunyoreswa muRegistry inoenderana nePublic Administration, kubva mukugamuchira rubatsiro kubva kuPublic Administrations yeNavarra kana kubva mugwaro. kune chero hutongi hweruzhinji mukati mehurongwa hwechero nzira kana maitiro, apa zvingave zvakakwana kuratidza maitiro anoenderana kana Registry.
4. Kana vachinge vawana hurongwa hwakatangwa mune imwe gadziriro iyi, masangano anobatsirwa nemipiro anofanira kukumbira dhipatimendi rinoona nezvezvakatipoteredza, mumwedzi misere yekutanga yegore rinotevera, kuchengetedzwa kwehurongwa hwakataurwa maererano nemuenzaniso we Bvumidza munhu anotarisira dhipatimendi rakadaro. Pamusoro pezvo, mukati menguva iyoyo, vanhu vanomiririra masangano ataurwa vachapa chiziviso chine mutoro chekuti vanoramba vachizadzisa zvinodiwa zvakatemwa muchikamu 2, zvichiperekedzwa nemaakaundi esangano, kunze kwekunge aya aiswa kubazi rinokwanisa. munyaya dzemutero mukutevedzera mitemo yemutero.
Bazi rinoona nezvezvakatipoteredza ndiro rine basa rekuona kuti kutevedzerwa kwezvinodiwa zvakatarwa.
5. Mukuru weGeneral Director anoona nezvezvakatipoteredza achagadzirisa zvikumbiro zvinorehwa muzvikamu 3 ne4.
Kumunhu mumwechete anoenderana nekugadzirisa, pazvinenge zvakakodzera, kubviswa kwekuwana hurumende yakagadzwa mune iyi gadziriro yekuwedzera, apo inosimbiswa kuti chero ipi zvayo yezvinodiwa haisati yasangana.
Iyo yakanyanya nguva iyo sarudzo yambotaurwa inofanira kupihwa uye kuziviswa ndeye mwedzi mitatu. Kupera kwenguva yakareba pasina kuzivisa chisarudzo, kunoita kuti masangano anenge apa chikumbiro anzwe zviri kufungidzira nekuda kwekunyarara kwehutungamiriri.
Iyo yakanyanya nguva iyo nzira yekubvisirwa sarudzo yekubvisa inofanirwa kugadziriswa uye kuziviswa ndeye mwedzi mitatu. Muchiitiko chekupera kwenguva yakareba pasina kuzivisa chisarudzo chekupedzisira chekupera.
6. Vateresi veMutero Wemari Yevanhu vanopa zvipo kune vanobatsirwa vachave nekodzero yekubvisa kubva mutero we80 pazana rekutanga 100 euros yemari yakapihwa nekuda kwezvipo zvisingachinjiki zve inter vivos. , yakachena uye zviri nyore, pamwe chete nemari inobhadharwa pasi pezvibvumirano zvekubatana zvakapinda nemasangano anotaurwa muchikamu 150, ayo anoshandiswa kuvapa mari kana, pazvinenge zvakakodzera, kupa mari mabasa eizvi. Zvinotengeswa kunze kwenyika pamusoro pe2 euros zvinowanzobviswa kubva ku150 pa35. Pane muganhu we100 euros kushanda kune chinhu chinopfuudzwa uye munguva ino inosungirwa.
Panyaya yekupihwa kwesevhisi pasina muripo, hwaro hwekubviswa huchave mutengo wemari inoshandiswa, pasina kufunga nezve purofiti.
Hwaro hwekubviswa kwemari hunoverengerwa chinangwa chemuganho wakataurwa muchikamu 64.1 cheConsolidated Chinyorwa cheForal Law paMutero Wemari Yemunhu.
7. Vateresi veCorporation Tax vanopa zvipo kana kubhadhara mari kune vanobatsirwa mumakesi, nezvinodiwa uye nefaindi dzakatarwa muchikamu chakapfuura vanonakidzwa nezvinotevera mutero.
- a) Nekutemerwa kweiyo mutero base, iyo inotengeswa kunze kwenyika yemari yakapihwa ichaonekwa sechinhu chinobviswa.
- b) Pamusoro pezvo, ndichave nekodzero yekubvisa chikamu chemvura cheMutero we20% yemari inounzwa kunze kubva pamari yakapihwa.
Huwandu hwechinhu chinobviswa mubhesi yemutero haigone kudarika yakakura pane inotevera miganho:- 1. 30% yemutero usati wadzikiswa uye, pazvinenge zvakakodzera, inotaurwa muzvinyorwa 100, 37, 42 uye chegumi chekuwedzera cheiyo Foral Law, senge chinyorwa 47 cheForal Law 17/8, yaMay. 2014, inodzora kutsigira kwetsika uye mutero wayo wekukurudzira mu Autonomous Community yeNavarra.
- 2. 3 pa1000 yehuwandu hwemari yekuchinja.
Kune chikamu chayo, kubviswa kwemubhadharo kuchaitwa zvinoenderana nezvinodiwa neCorporation Tax mirau uye ichaverengera mhedzisiro yemuganho wakagadzwa muchinyorwa 67.4 cheForal Law 26/2016, yeCorporation Tax.
8. Mabhenefiti emutero akadzikwa muchikamu ichi chekuwedzera haazoenderane, kune zvakafanana zvinotengeswa kunze kwenyika, pamwe nemamwe ose akaiswa mumutemo wedunhu uyu.
9. Kushandiswa kwemabhenefiti aya emutero kunozoenderana nekuti masangano anozobatsirwa anozadzisa zvinotevera zvinodiwa:
- a) Kuti vasimbise, nenzira yezvitupa zvinoenderana, chokwadi chezvipo kana mari inobhadharwa nekuda kwezvibvumirano zvekubatira pamwe, senzvimbo yavo inoshanda yekupa mari yemasangano kana, pazvinenge zvakakodzera, zvezviitwa zvinoitirwa.
- b) Kuzivisa iyo Tax Administration, mumamodheru uye mukati mematemu akaiswa mumitemo yemutero, yezviri mukati mezvitupa zvakapihwa.
10. Gore rega rega risati rapera, bazi rinoona nezvezvakatipoteredza richatumira vatariri vemitero mazita emasangano anozobatsirwa anozadzikisa zvinodiwa zvakatarwa mukuwedzera uku.
