Kutanga neChina chino, Ndira 26, maartist achaona yavo Yemunhu Income Mutero yakaderedzwa nekupinda kushanda kweRoyal Decree 31/2023, yaNdira 24, iyo inoshandura IRPF mirau.
Kunyima kunozobva pagumi nemashanu kusvika pa15% yechiyero chidiki cheavo maartist ari pasi pehukama hwakakosha hwebasa uye kubva pagumi nemashanu kusvika pa2% kune avo vanozvishandira nemari isingasviki zviuru gumi nezvishanu zvemaeuro, sekuburitswa kwakaitwa muHurumende. Gazeti (BOE).
Kudzikiswa kwehushoma hwekunyima mwero muhukama hwevashandi
Chirevo chehumambo ichi chinomisikidza kugadziridzwa kwechikamu chechipiri chechinyorwa 2 cheRoyal Decree 86/439, yaKurume 2007 (IRPF Regulation), iyo zvino inoverenga seizvi:
"2. Huwandu hwekunyima hunobva kune zvakapihwa muchikamu chakapfuura hunogona kunge husiri pasi pe2 muzana kana zvibvumirano kana hukama hunogara isingasviki gore rimwe chete kana kubva muhukama hunokosha hwebasa hwevanyori vanoita basa ravo mune zvehunyanzvi. audiovisual uye mumhanzi, pamwe nevanhu vanoita zvehunyanzvi kana zvekubatsira zviitiko zvinodikanwa mukusimudzira chiitiko chakataurwa, kana isingasviki 15 muzana kana mari yebasa ichibva kune humwe hukama hwakakosha hwebasa hwemhando inotsamira. Zvikamu zvambotaurwa zvichave 0,8 muzana uye 6 muzana, zvichiteerana, kana paine mari yebasa inowanikwa muCeuta neMelilla iyo inobatsira kubva mukubviswa kwakapihwa muchikamu 68.4 cheMutemo weMutero.
Zvakadaro, mwero wakaderera we6 negumi neshanu muzana wekuramba wataurwa mundima yapfuura hauzoshandiswi pamari inowanwa nevakasungwa mumajeri kana kumuhoro unobva muhukama hwevashandi hwemhando yakakosha inobata munhu ane mhosva. hurema.
Kuderedzwa kwekunyima mari kubva kumabasa ehupfumi
Zvekare, chikamu 1 chechinyorwa 95 cheRoyal Decree 439/2007 yaKurume 30 (IRPF Regulation) yakagadziridzwa, iyo inoverenga seizvi:
"1. Kana kudzoka kuri kutariswa nezvebasa reunyanzvi, chiyero chekuramba chiri 15 muzana pamari yakazara yakabhadharwa.
Zvisineyi nezviri mundima yapfuura, kana vari vateresi vanotanga kuita mabasa ehunyanzvi, chiyero chekunyima chichava 7 muzana munguva yemutero yekutanga kwezviitiko uye mune maviri anotevera, chero vasina kushandisa chero chinhu. basa reunyanzvi mugore risati rasvika zuva rekutanga rezviitiko
Pakushandiswa kwemhando yekunyima yakapihwa mundima yapfuura, vateresi vanokwereta mubhadhari wemuhoro kuitika kwemamiriro ataurwa, mubhadhari anosungirwa kuchengeta kutaurirana kwakanyatso kusainwa.
Mari yekunyima ichave 7 muzana kana madzosero akabhadharwa kune:
a) Vaunganidzi vekanzuru.
b) Inishuwarenzi broker vanoshandisa masevhisi evabatsiri vekunze.
c) Nhume dzeCommerce dzeState Lotteries uye State Gambling Company.
d) Vateresi vanoita zviitiko zvinosanganisirwa mumapoka 851, 852, 853, 861, 862, 864 uye 869 echikamu chechipiri uye mumapoka 01, 02, 03 uye 05 echikamu chechitatu, cheMabasa Emitero Economic, yakabvumidzwa. pamwe chete neMurairo wekushandiswa kwayo neRoyal Legislative Decree 1175/1990, yaGunyana 28, kana kana kutariswa kwechiitiko chakataurwa kunobva mukupihwa kwesevhisi iyo nehunhu hwavo, kana ikaitirwa vamwe, inosanganisirwa chiyero chekushandiswa kwehukama hwakakosha hwebasa revanyori vanoita basa ravo mukuita, audiovisual uye mimhanzi hunyanzvi, pamwe nevanhu vanoita zvehunyanzvi kana zvekubatsira zviitiko zvinodikanwa mukusimudzira chiitiko ichi, chero yenyaya dzakapihwa mune izvi, huwandu hwezviito zvakazara zveseti yezviitwa zvakadaro zvinoenderana neyakapfuura gore rezvemari isingasviki 15.000 euros uye inomiririra anopfuura makumi manomwe neshanu muzana ehuwandu hwemari yakazara kubva kumabasa ehupfumi nebasa rakawanikwa. nemuteresi mugore rataurwa.
Nekushandiswa kwerudzi urwu rwekuramba, vateresi vanofanirwa kuzivisa mubhadhari nezve madzosero ekuitika kwemamiriro akataurwa, mubhadhari achisungirwa kuchengetedza kutaurirana kwakanyatso kusainwa.
Zvikamu izvi zvichadzikiswa kusvika pa60 muzana kana goho rine kodzero yekubviswa muchikamu chakapihwa muchikamu 68.4 cheMutemo weMutero.
