Munguva ichangopfuura, Third Chamber of Contistious-Administrative of the Supreme Court (TS), chikamu chechipiri—nenzira yomutongo 24/2023 yaJanuary 12, 2023 (Rec.2059/2020)—, yakagadzirisa dzidziso yakanga iine dare iroro. akatanga chimwe chinhu anopfuura makore maviri apfuura. Izvi zvakakonzera kushushikana kwakadzama muchikamu chemutemo. Pamusoro pazvose, yakaburitsa nhevedzano yekusahadzika zvine chekuita nemutero weiyo default mubereko muPersonal Income Tax (IRPF).
De facto, makore maviri apfuura, iyo TS, mukutonga kwaZvita 13, 2020 (Rec. Cassation 7763/2019), yakanga yatonga kuti kunonoka-kubhadhara mubereko kwakabhadharwa neHurumende Tax Administration Agency (AEAT), pakuita kudzoka. yemuhoro usina kufanira, hausi pasi pemutero wemuhoro wega. Izvi zvinodaro nekuti "chero munhu paanodzokera kune muteresi vamwe vanobatanidzwa zvisina kutsigirwa nemuteresi, kubhadharira, hapana kuwana mari yakadaro, asi kudzoreredza kunoitika, kudzima kurasikirwa kwakamboitika."
Mumutongo wa2020 pakange paine maonero aipokana akaumbwa-zvinoshamisa-namejasitiriti mumwechete anga ave murevereri wemutongo uyu wekupedzisira waNdira 2023, izvo zvakonzera kududzira kune iyo yakamiswa. Yakafunga kuti "zvido zvekunonoka kubhadhara-mubhadharo, mukufarira vateresi, mibairo mikuru iyo iri chikamu chemari inowanikwa pamutero wemunhu."
Chiyero chinoteverwa neChamber, kana zvasvika pakubvumidza ruzhinji rwemutongo wemutongo wekupedzisira uyu, ndewekuti zvinoenderana neLaw 35/2006 paPersonal Income Tax (LIRPF):
Zvinofanira kucherechedzwa kuti uyu mutongo wekupedzisira, waNdira 2023, une mavhoti maviri anopokana. Vanouya kuzosimbisa kuti dzidziso yechokwadi ndiyo yakagadzwa mukutongwa kwaZvita 3, 2020. Naizvozvo, vanodzivirira kusazviisa pasi pemubereko wekunonoka-kubhadhara mubereko vachifarira vateresi uye vanopokana kuchengetedza kwavo kwemaitiro zvichienderana nezvikonzero zvakasiyana.
Kuchinja kwedzidziso uku kunoratidza kurwiswa nemigumisiro yakaipa kune chokwadi chepamutemo. Shoko rinodururwa rinoparadza, kuvapo kwezvirevo zvinopikisa zvikuru uye kunopfigirwa nenguva nedare rimwe chetero.
"Kuchinja kwedzidziso uku kunoratidza kurwiswa nemhedzisiro yakaipa kune chokwadi chepamutemo. Mharidzo inodururwa inoparadza, nekuvapo kwezvirevo zvinopesana zvakanyanya »
Kune rimwe divi, kucherechedzwa kwemuripo, neTax Administration, inoedza kudzoreredza chiyero chepatrimonial icho chaive chapwanya chiito chekutonga pachacho. Nechikonzero ichi, kuita kwesangano reruzhinji kugadzirisa kukanganisa kwakakonzerwa, hakugone kuverengerwa semari yemutero wemuhoro wega.
Muchidimbu, zvinyorwa zvePersonal Income Tax Law, iyo mutsara unoreva uye unosimbisa hwaro hwayo (zvinyorwa 34 uye 37 LIRPF), zvine hungwaru kubata nekuverengerwa kwemari inowanikwa ne "musika kukosha". Izvi zvakapedzisira zvave zvisina kukwana zvachose kana zvasvika pakureva kune vanofarira vanononoka, izvo zvinogadziriswa uye zvakasimbiswa zviri pamutemo.
Nekuda kwekusawirirana kwemaitiro asingawirirane akakandwa nemitongo miviri iyi yeDare Repamusoro, zvakafanira kuti - pasina nguva refu - itaurirwe zvakare kusimbisa zvine hungwaru. Mutsara wechitatu ungave wakakosha kugadzirisa kusawirirana zvachose uku uye kudzokera kugero rechokwadi chepamutemo.
Zvichienderana nemaitiro ane musoro chete, kudzoserwa kwemari isingakodzeri kudzoreredza mune zvakasikwa kwete muripo chete. Zvechokwadi, kubhadhara kwakataurwa hakugoni kuonekwa nenzira ipi zvayo sekuwedzera kwehutano hwehupfumi hwemutero. Iyi misimboti yekugona kwehupfumi, inosanganisirwa muchinyorwa 31 cheBumbiro reMitemo reSpain uye iro rakaderera mukukosha kune yese yeSpanish Mutero System.
Muchokwadi, muteresi anosungirwa anoidzosera kana isingagutsi kunzwa kweruzhinji, asi mari iyoyo inopesana neMutemo.
Ndinovimba kuti Dare Repamusorosoro richakurumidza kujekesa kusawirirana kuri pachena kuitira zvakanaka kune vese vanobhadhara mutero, pamwe neruvimbo rwemutemo rwunotaurwa muchikamu 9.3 cheBumbiro reMitemo redu. Mharidzo dzakadai, muchimiro chemutsara, chinhu chimwe chete chavanokonzera ndechekuwedzera kusavimba nevashambadziri, pamwe nekukuvadza mamiriro ehupfumi uye kugara zvakanaka. Nguva ichataura.
