Ukuqala ngalo Lwesine, ngoJanuwari 26, amagcisa aya kubona ukubamba iRhafu yoMvuzo wabo woMntu kuncitshisiwe ngokuqalisa ukusebenza kweRoyal Decree 31/2023, ye-24 kaJanuwari, eguqula imimiselo ye-IRPF.
Ukugodla kuya kuhamba ukusuka kwi-15 ukuya kwi-2% yomlinganiselo omncinci kulawo magcisa axhomekeke kubudlelwane obukhethekileyo bengqesho kwaye ukusuka kwi-15 ukuya kwi-7% kwabo baqeshwe ngokuzimela ngengeniso engaphantsi kwe-euro eyi-15.000, njengoko ipapashwe kwiLizwe elisemthethweni. IGazethi (BOE).
Ukucuthwa kobuncinane bezinga lokubamba kwindlela yobudlelwane emsebenzini
Lo myalelo wasebukhosini useka ukuguqulwa kwecandelo lesi-2 lenqaku le-86 le-Royal Decree 439/2007, ye-30 kaMatshi (i-IRPF Regulation), ngoku ifundeka ngolu hlobo lulandelayo:
"2. Umyinge wokubamba obangelwa kumalungiselelo ecandelo langaphambili awunakuba ngaphantsi kwe-2 ekhulwini kwimeko yezivumelwano okanye ubudlelwane obuhlala ngaphantsi konyaka omnye okanye obuvela kubudlelwane obukhethekileyo bengqesho yamagcisa aqhuba umsebenzi wawo kubugcisa. i-audiovisual kunye nomculo, kunye nabantu abenza imisebenzi yobugcisa okanye encedisayo eyimfuneko kuphuhliso lomsebenzi oxeliweyo, okanye ngaphantsi kwe-15 ekhulwini xa umvuzo womsebenzi uvela kwezinye ubudlelwane obukhethekileyo bomsebenzi oxhomekeke kuyo. Iipesenti ezikhankanywe ngasentla ziya kuba yipesenti ze-0,8 kunye ne-6 ekhulwini, ngokulandelanayo, xa kukho ingeniso yomsebenzi efunyenwe kwi-Ceuta kunye ne-Melilla ezuzayo ekutsalweni okubonelelwe kwinqaku le-68.4 loMthetho weRhafu.
Nangona kunjalo, amaxabiso asezantsi e-6 kunye ne-15 ekhulwini lokubamba ekubhekiselwe kuwo kumhlathi odlulileyo akayi kusebenza kwingeniso efunyenwe ngababanjwa kumaziko entolongo okanye kwingeniso evela kubudlelwane babasebenzi bohlobo olulodwa oluchaphazela umntu onobutyala. isiphene.
Ukuncitshiswa kokubanjelwa ingeniso kwimisebenzi yezoqoqosho
Kwakhona, icandelo loku-1 lenqaku lama-95 leRoyal Decree 439/2007 yomhla wama-30 kuMatshi (i-IRPF Regulation) liyalungiswa, neliza kufundeka ngolu hlobo:
"1. Xa imbuyekezo ithathelwa ingqalelo kumsebenzi wobugcisa, izinga lokubamba li-15 ekhulwini kumvuzo opheleleyo ohlawulweyo.
Ngaphandle kwamagatya omhlathi owandulelayo, kwimeko yabarhafi abaqala ukwenza imisebenzi yobungcali, ireyithi yokubamba iya kuba yipesenti ezisi-7 kwixesha lerhafu lokuqaliswa kwemisebenzi kunye nakwezi zimbini zilandelayo, ukuba nje abakhange basebenzise nayiphi na into. umsebenzi wobuchwephesha kunyaka ophambi komhla wokuqala wemisebenzi
Ukusetyenziswa kohlobo lokubamba olubonelelwe kumhlathi odlulileyo, abahlawuli berhafu batyala umhlawuli wengeniso ukwenzeka kwemeko exeliweyo, umhlawuli unyanzelekile ukuba agcine unxibelelwano lusayinwe ngokufanelekileyo.
Ireyithi yokubamba iya kuba sisi-7 ekhulwini kwimeko yeembuyekezo ezihlawulwe:
a) Abaqokeleli bakamasipala.
b) Abathengisi be-inshurensi abasebenzisa iinkonzo zabancedisi bangaphandle.
c) Abathunywa boRhwebo beLotho kaRhulumente kunye neNkampani yoNgcakazo kaRhulumente.
d) Abahlawuli berhafu abenza imisebenzi ebandakanyiweyo kumaqela angama-851, 852, 853, 861, 862, 864 kunye nama-869 ecandelo lesibini nakumaqela 01, 02, 03 kunye ne-05 yecandelo lesithathu, loMsebenzi weRhafu yeRhafu yezoQoqosho, evunyiweyo. kunye noMyalelo wesicelo sawo yiRoyal Legislative Decree 1175/1990, kaSeptemba 28, okanye xa uqwalaselo lomsebenzi ochaziweyo luvela kulungiselelo lweenkonzo ezithi ngokwendalo yazo, ukuba zenziwe egameni labanye, ziya kubandakanywa umda wokusetyenziswa kobudlelwane obukhethekileyo bengqesho yamagcisa aqhuba umsebenzi wawo kubugcisa bokudlala, obuviwayo nobomculo, kunye nabantu abenza imisebenzi yobugcisa okanye encedisayo eyimfuneko kuphuhliso lwalo msebenzi, ngaphandle kokuba yamatyala abonelelwe kulo, umthamo wezenzo ezipheleleyo zeseti yemisebenzi enjalo ehambelana nonyaka-mali owandulelayo. I-r ingaphantsi kwe-15.000 ye-euro kwaye imele ngaphezu kwe-75 yepesenti yesixa sengeniso epheleleyo evela kwimisebenzi yezoqoqosho kunye nomsebenzi ofunyenwe ngumhlawuli werhafu kulo nyaka.
Ukusetyenziswa kolu hlobo lokubanjwa, abahlawuli berhafu kufuneka bazise umhlawuli wembuyekezo yokwenzeka kweemeko ezikhankanyiweyo, umhlawuli-mali unyanzelekile ukuba agcine unxibelelwano lusayinwe ngokufanelekileyo.
Ezi pesenti ziya kuncitshiswa ukuya kuma-60 ekhulwini xa izivuno zinelungelo lokutsalwa kwisabelo esichazwe kwinqaku lama-68.4 loMthetho weRhafu.
