Eli nqaku liza kutyhila yonke imiba ebhekisa kwiziseko, indlela ezenziwa ngayo kunye nendlela ezisebenza ngayo. Ngokusekwe ekwandiseni kancinci lonke ulwazi olubandakanya oluhambelana nala maziko kwaye yintoni umda kunye neemfuno abazifunayo kwelinye lazo.
Yintoni iSiseko?
Njengoko isekiwe kubugcisa.2 woMthetho 50/2002 kwiziseko, iZiseko zezi:
"Imibutho engenzi nzuzo ethi, ngentando yabadali bayo, ibe nefuthe elingapheliyo kwiiasethi zazo ukufezekisa iinjongo zomdla ngokubanzi"
kwaye ke, bakhuselwe ngu-Art. 34.1 woMgaqo-siseko waseSpain.
Zithini iimpawu eziphambili zeZiseko?
- Bonke ekuqaleni bafuna ilifa.
- Kuya kufuneka balandele iinjongo zomdla ngokubanzi.
- Ayenziwanga ngamaqabane.
- Azinazo iinjongo zenzuzo.
- Xa benobuchule kurhulumente, balawulwa nguMthetho weSiseko 50/2002, xa besebenza ngaphezulu koLuntu oluZimeleyo okanye ukuba uLuntu oluZimeleyo luswele umthetho othile. Nangona kunjalo, baya kulawulwa yimithetho ethile yommandla, xa kukho iimeko ezinje ngoLuntu lwaseMadrid apho kukho uMthetho kwiZiseko zoLuntu oluZimeleyo.
Ukuthathela ingqalelo ezi mpawu zikhankanywe apha ngasentla, kufuneka kuthathelwe ingqalelo ukuba ukungabinazo iinjongo zenzuzo kuthetha ukuba izibonelelo okanye intsalela yezoqoqosho eveliswa minyaka le ayinakwabiwa. Kodwa, ukuba ezi zibonakaliso zilandelayo zinokwenziwa:
- Fumana intsalela yezoqoqosho ekupheleni konyaka.
- Yenza izivumelwano zengqesho ngaphakathi kweSiseko.
- Velisa imisebenzi yezoqoqosho enokuthi ivelise intsalela yezoqoqosho.
- Ezi ntsalela zifunyenwe liSiseko kufuneka ziphinde ziphinde zizalisekise iinjongo zeziko.
Yeyiphi imimiselo yokubhala yokusekwa kweSiseko?
Umgaqo-siseko weSiseko wenziwa ngokusemthethweni ngetayitile esesikweni, equlathe uxwebhu lokuyila into enye nalapho imiba esekwe kwiNqaku 10 loMthetho 50/2002, yeZiseko, ethi:
- Ukuba ngabantu bendalo, amagama kunye neefani, ubudala kunye nenqanaba lomtshato lomseki okanye labasunguli, ukuba ngabantu abasemthethweni, igama okanye igama lenkampani. Kwaye kuwo omabini la matyala, ubuzwe, idilesi kunye nenombolo yokuchonga irhafu iyafuneka.
- Ukunikezela, ukuxabisa, ifom kunye nenyani yegalelo.
- Imimiselo yeSiseko.
- Isazisi esihambelanayo sabantu abayinxalenye yebhunga lolawulo, kunye nokwamkelwa ngokufanelekileyo ukuba kwenziwe ngalo mzuzu wokuseka.
Ngokumalunga neMithetho, oku kulandelayo makurekhodwe:
- Igama leQumrhu ekufuneka lithobele izibonelelo zoBugcisa. 5 woMthetho weSiseko.
- Iinjongo ezichaphazelekayo.
- Idilesi yasekhaya yeSiseko kunye nommandla apho kuya kwenziwa khona imisebenzi ehambelanayo.
- Ukuseka imigaqo esisiseko yokusetyenziswa kobutyebi ukuze kuzalisekiswe iinjongo zesiseko kunye nokuchongwa kwabaxhamli.
- Umgaqo-siseko weBhodi yeTrasti, imigaqo yokuqeshwa nokutshintshwa kwamalungu ayenzayo, oonobangela bokugxothwa kwabo, amagunya kunye nendlela yokuxoxa kunye nokwamkela izigqibo.
- Zonke ezinye izibonelelo zomthetho kunye neemeko apho umseki okanye abasunguli banegunya lokuseka.
Qaphela: Xa kusungulwa iMithetho yeSiseko, kufuneka kuthathelwe ingqalelo ukuba:
“Naliphi na ilungiselelo leMigaqo yeSiseko okanye nakuphi na ukubonakaliswa komyolelo womseki okanye wabaseki kuthathwa njengokuchaseneyo noMthetho kuyakuthathwa njengongamiselwanga, ngaphandle kokuba ukusebenza komthetho kuyachaphazeleka. Ukujonga oku, iSiseko asizukubhaliswa kwiRegistry yeZiseko ”.
Uyenza njani iSiseko?
Ukwenza ukusekwa kweSiseko kunyanzelekile: umseki okanye abasunguli, isiseko kunye neenjongo ezithile, njengoko kusekwe ku-Art. 9 woMthetho 50/2002 kwiZiseko kwaye, ngenxa yoku, kukho ezi ndlela zilandelayo :
Ubugcisa 9. Kwiindlela zoMgaqo-siseko.
- ISiseko sinokwenziwa sisenzo phakathi kwe-vivos okanye i-mortis causa.
- Ukuba ngumgaqo-siseko ngokwenza isenzo se-vivo, inkqubo iyakwenziwa ngesenzo sikawonke-wonke esinomxholo ogqitywe kwinqaku elilandelayo.
- Ukuba iSiseko senziwe ngumthetho wokufa, le nkqubo iya kwenziwa ngendlela yomyolelo, eqhuba ukuzalisekiswa kweemfuno ezimiselwe kwinqaku elilandelayo lesivumelwano somgaqo-siseko.
- Ukuba kuyenzeka ukuba kumgaqo-siseko weSiseko ngokwenza umthetho umyoleli wayezilinganisile ekumiseni ukuthanda kwakhe ukudala isiseko kunye nokulahla iiasethi namalungelo esipho, uxwebhu loluntu oluqulathe ezinye iimfuno zalo mthetho iyakunikwa ngumabi welifa ongumyoleli kwaye, isilele loo nto, ziindlalifa zomnqophiso. Ukuba imeko azikho, okanye ziyasilela ekuthobeleni esi sibophelelo, itayitile iya kunikwa nguMkhuseli ngokugunyaziswa kwangaphambili kwezomthetho.
Nokuba yeyiphi na imeko, kuyacaciswa ukuba kuyafuneka ukuseka itayitile yoluntu malunga nomgaqo-siseko weSiseko kwaye uyibhalise kwiRegistry yeZiseko ngokwe-Art. 3, 7 kunye ne-8 yeRoyal Decree 384/1996, kaMatshi 1 evuma uMmiselo weRegistry yeZiseko zoBuchule zikaRhulumente. Nangona kunjalo, de iRegistry yeZiseko zobuchule bukarhulumente iqale ukusebenza, iirejista ezikhoyo ngoku ziya kuhlala, ngokuhambelana noMgaqo wokuGqibela weRoyal Decree 1337/2005, kaNovemba 11, ovuma umthetho wolawulo lukarhulumente.
Iirejista eziphambili zezi zilandelayo:
- Iziseko zikarhulumente zesenzo sentlalo -Khusela kunye neRegistry yeZiseko zeNtlalontle (Icandelo loMphathiswa Wezempilo, Iinkonzo Zoluntu Nokulingana).
- Xela iziseko zenkcubeko -Khusela uMphathiswa Wezenkcubeko. IPlaza del Rey, kumgangatho we-1-2th (Ukwakha iitshimini ezisixhenxe). Iifowuni: 91 701 72 84. http://www.mcu.es/fundaciones/index.html. imeyile: [imeyile ikhuselwe]
- Iziseko zikaRhulumente zeNdalo -Registry yoKhuseleko kunye neRegistry yeZiseko zeNdalo. IPlaza de San Juan de la Cruz, s / n 28073 iMadrid. Ifowuni: 597 62 35. Ifeksi: 597 58 37. http://www.mma.es.
- Iziseko zikaRhulumente zeNzululwazi neTekhnoloji -Khusela iSebe loMphathiswa Wezenzululwazi Nobuchwephesha. IPaseo de la Castellana, 160 28071, eMadrid.
- Iziseko zelinye icandelo, elinobubanzi boLuntu lwaseMadrid - iRegistry yemibutho yoLuntu lwaseMadrid, C / Gran Vía, 18 28013. Umnxeba: 91 720 93 40/37.
Yintoni ukusebenza kweSiseko?
Ukuqhuba ukusebenza kweSiseko, nje ukuba iTayitile yayo kunye neNgxelo yayo yenziwe kwaye ibhaliswe, kwaye kulungelelaniswe zonke izibophelelo malunga noNondyebo eziqwalaselwa kwicandelo le-Ofisi yoMtshutshisi ohambelana nayo, iSiseko esenziwe kufuneka sigcine iNcwadi ukuza kuthi ga ngoku kwiMizuzu kunye ne-Akhawuntingi, esekwe kwiMigaqo yokuziTshintsha yesiCwangciso se-Akhawuntingi Jikelele kunye neMigaqo yoLwazi loHlahlo-lwabiwo mali yemibutho engenzi nzuzo. Ukucaciswa kule Ncwadana yeNgcaciso kunye ne-Akhawuntingi kwenziwe apha ngezantsi.
- Incwadi yemizuzu: Le yincwadi equlathe amaphepha abhalwe iinombolo namaqhina, apho kuya kubhalwa khona amacandelo amabhunga olawulo eSiseko, esenza ingqwalaselo eyodwa kwizivumelwano ezamkelweyo. Kufuneka igcinwe ngokulandelelana kwayo, kwaye ukuba kwenzeka ukuba iphepha elingenanto okanye elingasetyenziswanga lishiywe, kufuneka licinywe ukunqanda izichaso ezingahambelani nophuhliso lwamacandelo. Idatha ekufuneka iqokelelwe kwirekhodi nganye zezi zilandelayo:
- Umzimba odibeneyo.
- Umhla, ixesha nendawo yentlanganiso.
- Inombolo yomnxeba (Eyokuqala neyesiBini).
- AbaNcedisi (idatha yedatha okanye yenombolo).
- Ukulandelelana kosuku.
- Ukuphuhliswa kwentlanganiso apho iimpikiswano eziphambili ezinxulumene nabantu ababakhuselayo zichaziwe.
- Zonke izivumelwano zamkelwe.
- Iinkqubo zokwamkela izivumelwano kunye neziphumo zamanani.
- Ukutyikitywa kukanobhala kunye ne-VºBº kaMongameli, ngaphandle kokuba iiNkcazo zeZimvo zibona kwangaphambili isidingo sezinye iisiginitsha
Yonke imizuzu ephuhlisiweyo kumacandelo kufuneka iboniswe kwintlanganiso elandelayo yequmrhu elichaphazelekayo ukuze livunywe, apho, ngokubanzi, indawo yokuqala ekuza kuxoxwa ngayo ngalo mhla ibandakanya ukufundwa kunye nokuvunywa kwemizuzu intlanganiso edlulileyo.
- Uphicotho-zincwadi, uphicotho-zincwadi kunye nesicwangciso sokusebenza: Umthetho weZiseko uazise utshintsho olutsha ngokubhekisele kwimicimbi yobalo, ukuseka uxanduva lwala maziko njengoko kuchaziwe ngezantsi:
- Zonke iziseko kufuneka zigcine iNcwadi yemihla ngemihla kunye neNcwadi yeeNdaba kunye neeAkhawunti zonyaka.
- IBhodi yeTrasti yeSiseko kufuneka ivume iiakhawunti zonyaka kwisithuba seenyanga ezintandathu ukusukela ekuvalweni konyaka-mali.
- Iziseko zinokwenza zonke iiakhawunti zazo zonyaka kwiimodeli ezifinyeziweyo, nje ukuba bahlangabezane neemfuno ezimiselwe iinkampani zorhwebo.
- Kunyanzelekile ukuba ungenise iiakhawunti zonyaka zeSiseko kuphicotho.
- Zonke iiakhawunti zonyaka kuyakufuneka zamkelwe yiBhodi yeTrasti yeSiseko, eya kuthi emva koko inikezelwe kuMkhuseli zingaphelanga iintsuku ezilishumi zomsebenzi emva kokuvunywa kwayo.
- Kwelinye icala, iBhodi yeTrasti iyakulungiselela kwaye ithumele kuMkhuseli isicwangciso somsebenzi, esibonisa iinjongo kunye nemisebenzi ekulindeleke ukuba yenziwe kunyaka-mali olandelayo.
- Kwimeko apho imisebenzi yezoqoqosho yenziwa khona, iAccounting yeSiseko kufuneka ithobele imiqathango yeKhowudi yeNtengiso, kwaye iiakhawunti zonyaka ezidityanisiweyo kufuneka zenziwe xa isiseko sikulo naliphi na ityala elinikezelweyo. .
- Imisebenzi ehambelanayo enxulumene nokufakwa kweakhawunti kunye nokumiselwa ngokusemthethweni kweencwadi zeZiseko zoKhuphiswano lukaRhulumente ziseRegistry yeZiseko zobuchule bukaRhulumente.
- URhulumente uza kuhlaziya iMithetho yokuziTshintsha yesiCwangciso se-Akhawuntingi Jikelele kunye neMigaqo yoLwazi loHlahlo-lwabiwo mali yamashishini angenzi nzuzo kwisithuba sonyaka omnye (1) ukususela ekuqalisweni kokusebenza kwalo Mthetho, kunye nokuphumeza imigaqo yokulungiselela isenzo isicwangciso samashishini athethiweyo.
