pfupiso
FIRIPI VI MAMBO WESPAIN
Kune vese vanoona izvi uye edza.
Ziva: Kuti maCortes Generales akabvumidza uye ini ndinouya kuzopa mutemo unotevera:
NHUNGAMIDZO
yo
Bumbiro reSpain rinopa, muchinyorwa chayo 156.1, kuti Dzidzo Dzakasununguka dzichanakidzwa nekuzvitonga kwemari mukusimudzira nekuita masimba avo, zvinoenderana nemisimboti yekudyidzana neHurumende Treasury uye kubatana pakati pevaSpanish vese; ndiko kuti, inoziva kudikanwa kwekuti masangano ematunhu aya ave nezviwanikwa zvawo kuita kuti masimba awo ashande semhedzisiro yekumisikidzwa chaiko kweNyika yezvitonga. Nokudaro, pakati pezvinhu zvadudzwa pamusoro apa, pane mitero inobviswa yose kana kuti murutivi neHurumende, sezvinotaurwa zvakajeka muchinyorwa 157.1.a) chebumbiro remitemo; pamwe nemvumo, nekuwedzera, yemutemo, nenzira yemutemo weorganic, wekushandiswa kwemasimba ari muchikamu 1 chechinyorwa chakataurwa 157.
Zvinoumba, saka, Organic Law 8/1980, yaGunyana 22, paFinancing of the Autonomous Communities (LOFCA) - yakagadziridzwa nguva pfupi yadarika neOrganic Law 9/2022, yaChikunguru 28, inoda mitemo inofambisa kushandiswa kwemari nedzimwe mhando. yeruzivo rwekudzivirira, kuona, kuferefeta kana kumhan'ara mhosva, kugadziridzwa kweOrganic Law 8/1980, yaGunyana 22, paMari yeKuzvitonga Kwevanhu uye zvimwe zvine chekuita nekugadziriswa kweOrganic Law 10/1995, yaNovember 23, yePenal Code -, iyo general organic framework iyo hutongi hwekupihwa kwemitero kubva kuHurumende kuenda kune Autonomous Communities inofanirwa kutongwa. Nekugadziriswa kwambotaurwa, Organic Law 8/1980, yaGunyana 22, yakabatanidza, mumutumbi wayo wepamutemo, zvinhu zvine chekuita nekuendeswa kune Autonomous Communities yeMutero pakuiswa kwemarara mumarara, kupisa uye kusanganiswa kwemarara. .
Uye zvakare, maererano neMutero wekuisa marara mumarara, kupisa uye kubatanidzwa kwemarara, iyi general organic framework yakazadzikiswa uye yakabvumidzwa nekugadziriswa kweLaw 22/2009, yaDecember 18, neiyo inoronga. iyo hurongwa hwemari hweKuzvitonga Kwenharaunda dzehurumende dzakafanana uye Maguta ane Statute yeKuzvitonga uye mimwe mitemo yemutero inogadziridzwa.
Mutero wekuisa marara munzvimbo dzinoraswa marara, kupisa uye nekupisa marara, wakagadzirwa neMutemo 7/2022, waApril 8, pamarara uye ivhu rakasvibiswa rehupfumi hwakatenderedzwa, unotaurwa semutero kune isina kunanga iyo kurekodha. kuendeswa kwemarara kunzvimbo dzinoraswa, kupisa kana kupisirwa zvivakwa zvekurasa kana kudzoreredza simba, zvichigoneka munzvimbo yese yeSpain, pasina kukanganisa mirau yeChibvumirano uye Chibvumirano chehupfumi neBasque Country uye Foral Nharaunda yeNavarra, zvichiteerana.
Mutemo unofunga nezve mukana wekubvisa mutero uye kupa hunyanzvi hwekutonga uye manejimendi kune Autonomous Communities. Kunyanya, zvinoonekwa kuti iyo Autonomous Communities inogona kuwedzera mutero wemitero inosanganisirwa mumutemo maererano nemarara akaiswa, akapiswa kana kupiswa pamwe chete munzvimbo dzawo.
Pamusoro pezvo, mutemo unoona kuti kuunganidzwa kwemutero kuchapihwa kune Autonomous Communities zvichibva panzvimbo iyo zviitiko zvinobhadhariswa zvinotemerwa nazvo zvichaitika; uye kuti kugona kwekutonga, kuvharirwa, kuunganidza uye kuongororwa kwemutero kunoenderana neHurumende Tax Administration Agency kana, pazvinenge zvakakodzera, kumahofisi ane mabasa akafanana eAutonomous Communities, mumitemo yakamiswa muStatutes of Autonomy of the Autonomous Communities uye mitemo yekuendesa mitero iyo, pazvinenge zvakakodzera, inotenderwa.
Saizvozvo, inotaridza kuti zvese izvo zvisungo zvinoreva kuganhurwa kwegoho remutero uye kupihwa kwemasimba ekutonga kune Autonomous Communities zvinozoshanda chete kana zvibvumirano zvinoenderana nazvo zvagadzirwa muhurongwa hwesangano hwekushandira pamwe munyaya dzekuzvitonga kwemari dzakatangwa mune yedu. uye mirau yemutemo, zvimiro zvehurongwa hwemari zvinogadziridzwa otomatiki sezvinodiwa kuronga musangano weplenary semutero.
II
Iyo Andalusian Statute yeKuzvitonga, yakagadziridzwa neOrganic Law 2/2007, yaKurume 19, pamberi pezvimiro zvechinyorwa 10.2 cheLOFCA, inotonga muchinyorwa 178 mitero inoiswa kune Autonomous Nharaunda yeAndalusia. Nekuda kweizvozvo, kumiswa kweMutero pakuiswa kwemarara munzvimbo dzinoraswa, kupisa nekupisa pamwe chete kwemarara kunoda kugadziriswa kwezviri mukati mechirevo ichi cheStatute of Autonomy chinosanganisira kupera kwemutero uyu.
Nekune rumwe rutivi, iwowo chinyorwa 178 cheStatute of Autonomy chinopa kuti zvirimo zvinogona kugadziridzwa nechibvumirano pakati peHurumende uye Autonomous Community, iyo inofanirwa kugadziriswa sebhiri, pasina kutariswa kuchinjwa kweChitemo.
Nezvinangwa izvi, iyo Mixed Commission yeEconomic and Fiscal Affairs State-Autonomous Community yeAndalusia, mumusangano weplenary wakaitwa munaGunyana 27, 2022, yakabvumidza Chibvumirano chekubvuma kuendeswa kweMutero pakuiswa kwemarara mumafiro, kupisa. uye nekupisa pamwe chete kwemarara nekuisa chiyero uye mamiriro ekumisa kwakataurwa kune Autonomous Community.
Saizvozvowo, mutemo wave kuziviswa unobva watanga kugadzirisa zviri muStatute of Autonomy yeAutonomous Community yeAndalusia kune basa idzva reMutero pakuiswa kwemarara munzvimbo dzinoraswa marara, kupisa nekupisa pamwe nekupisa marara ari kufungwa. muLaw Organic Law 8/1980, yaGunyana 22 uye muMutemo 22/2009, waZvita 18, uye zvakare inoenderera mberi nekugadzirisa hutongi hwekuita kwakataurwa kuAutonomous Community yeAndalusia.
Chinyorwa chimwe chete chinogadzirisa zviri muChinyorwa 178.1 cheStatute of Autonomy yeAndalusia kuitira kuti zvitsanangure kuti goho reMutero pakuiswa kwemarara mumarara, kupisa uye kupisa pamwe chete kwemarara kunoendeswa kune ino Autonomous Community. Saizvozvo, chirongwa chitsva chechina chekufamba chinowedzerwa chinogadzirisa hutongi hwechimbichimbi hwekuita mabasa anoenderana nekushandiswa kweMutero pakuiswa kwemarara mumarara, kupisa nekupisa pamwe chete kwemarara.
Nezve kupinda musimba, kupinda musimba kwemutemo uyu kunopihwa kubva muna Ndira 1, 2023.
Sole chinyorwa Kugadziriswa kweMutemo 18/2010, yaChikunguru 16, yehutongi hwekumira kwemitero kubva kuHurumende kuenda kuAutonomous Community yeAndalusia uye kuseta chiyero uye mamiriro ekumisa kwakataurwa.
Mutemo 18/2010, waChikunguru 16, pamusoro pehurumende yekupihwa kwemitero kubva kuHurumende kuenda kuAutonomous Community yeAndalusia uye kuseta chiyero uye mamiriro ebasa rataurwa, rinogadziridzwa nenzira inotevera:
- A. Chinyorwa 1 chakagadziridzwa, chakanyorwa seizvi:
Chisungo 1 Kugoverwa kwemitero
Chikamu 1 chechinyorwa 178 cheOrganic Law 2/2007, yaKurume 19, kugadzirisa iyo Statute of Autonomy yeAndalusia, yakagadziridzwa, iyo inoti:
1. Kuendesa kune Autonomous Nharaunda yeAndalusia kuita kweanotevera mitero:
- a) Mutero Wemari Yemunhu, zvishoma, muchikamu che50 muzana.
- b) Mutero Wepfuma.
- c) Mutero Wenhaka uye Mupiro.
- d) Mutero wePatrimonial Transfers uye Documented Legal Act.
- e) Kubhejera Mitero.
- f) The Value Added Tax, pane chikamu, muchikamu che50 percent.
- g) Mutero Wakakosha Padoro, pane chikamu, muchikamu che58 muzana.
- h) Mutero Wakakosha paWaini uye Zvinwiwa Zvakaviriswa, zvishoma, muchikamu che58 percent.
- i) Mutero Wakakosha weZvigadzirwa Zvepakati, pane chikamu, muchikamu che58 muzana.
- j) Mutero Wakakosha paDoro uye Zvinwiwa, zvishoma, muchikamu che58 muzana.
- k) Mutero Wakakosha paHydrocarbons, pane chikamu, muchikamu che58 percent.
- l) Mutero Wakakosha weTobacco Works, pane chikamu, muchikamu che58 percent.
- m) Mutero Wakakosha paMagetsi.
- n) Mutero Wakakosha pane Dzimwe Nzira dzekufambisa.
- ) Mutero Wekutengesa Kwekutengesa kweMamwe Hydrocarbons.
- o) Mutero wekuisa marara munzvimbo dzinoraswa marara, kupisa nekupisa pamwe nekupisa marara.
Kudzvanyirirwa kana kugadziridzwa kwechero mutero wakataurwa kunoreva kutsakatika kana kugadziridzwa kwekumisa.
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LE0000422862_20100718 - Back. Humwe hurongwa hutsva hwechina hwekufamba hunowedzerwa, hunonyorwa sezvizvi:
Yechina yenguva yenguva Hutongi hwekushandura kwekuita mabasa anoenderana nekushandiswa kweMutero pakuiswa kwemarara munzvimbo dzinoraswa marara, kupisa nekupisa pamwe chete kwemarara.
Mabasa anoenderana nekushandiswa kweMutero pakuiswa kwemarara munzvimbo dzinoraswa marara, kupisa nekupisa pamwe nekupisa tsvina kunoitwa neHurumende Tax Administration Agency kudzamara vanyatso fungirwa neAutonomous Community.
Kana iyo Autonomous Community ikazotora mabasa aya, kuendeswa kwairi kwezvinhu kana zviwanikwa zvevanhu zvinoshandiswa neHurumende Tax Administration Agency nekuda kweichi chinangwa hazvienderere mberi.
LE0000422862_20100718
Single yekupedzisira kupihwa Kupinda musimba
Zuva iri richapinda musimba zuva rakatevera kuburitswa kwaro muOfficial State Gazette, kunyangwe richizotanga kushanda kubva Ndira 1, 2023.
Naizvozvo,
Ndinoraira vose veSpania, vanhu vamwe navamwe namasimba, kuti vachengete uye vachengete murayiro uyu.
