Kutshanje, iSigqeba Sesithathu Solawulo LweNkundla Ephakamileyo (TS), icandelo lesibini—ngesigwebo sama-24/2023 sikaJanuwari 12, 2023 (Rec.2059/2020)—, siye sayilungisa imfundiso eyayinayo le nkundla inye. waseka into engaphezu kweminyaka emibini ngaphambili. Oku kubangele inkxalabo enzulu kuluhlu lwezomthetho. Ngaphezu kwako konke, ivelise uthotho lwamathandabuzo ngokunxulumene nokurhafiswa kwenzala engagqibekanga kwiRhafu yoMvuzo woMntu (IRPF).
De facto, kwiminyaka emibini ngaphambili, i-TS, kwisigwebo sikaDisemba 13, 2020 (Rec. Cassation 7763/2019), yagweba ukuba inzala yokuhlawula emva kwexesha ihlawulwe yi-Arhente yoLawulo lweRhafu kaRhulumente (AEAT), xa izalisekisa ukubuyisela. yengeniso engafanelekanga, abaxhomekeke kwirhafu yengeniso yomntu. Oku kungenxa yokuba "nanini na xa umntu ebuyela kumhlawuli werhafu abanye abachaphazelekayo abaxhaswa ngokungafanelekanga ngumhlawuli werhafu, ukubuyisela, akukho nzuzo enjalo yenkunzi, kodwa ukulungelelaniswa kwakhona kwenzeka, ukurhoxisa ilahleko efunyenwe ngaphambili."
Kwisigwebo sika-2020 bekukho uluvo oluphikisanayo oluqulunqwe-okumangalisayo-ngumantyi omnye ngoku ebengunobhala wesi sigwebo sokugqibela sikaJanuwari ka-2023, esibangele ukutolika ngokubhekiselele kulowo usekiweyo. Ithathele ingqalelo into yokuba "inzala engenziyo yokuhlawula kade, exhasa abahlawuli berhafu, ziinzuzo ezinkulu eziyinxalenye yomvuzo jikelele werhafu yengeniso yomntu."
Ikhrayitheriya elandelwa liGunya, xa kufikwa ekwamkeleni uninzi lwesigwebo sesi sigwebo sokugqibela, kukuba ngokuhambelana noMthetho wama-35/2006 weRhafu yeNgeniso yoMntu (LIRPF):
Kufuneka kuqatshelwe ukuba esi sivakalisi sokugqibela, sikaJanuwari ka-2023, sineevoti ezimbini eziphikisanayo. Beza kuqaqambisa ukuba imfundiso echanekileyo yile yamiselwa kwisigwebo sikaDisemba 3, 2020. Ngenxa yoko, bakhusela ukungathotyelwa kwenzala yokuhlawula kade bexhasa abahlawuli berhafu kwaye baphikisa ukugcinwa kwabo kwemigaqo ngokusekelwe kwizizathu ezahlukeneyo.
Olu tshintsho lwemfundiso lubonisa uhlaselo oluneziphumo eziyingozi kwisiqinisekiso somthetho. Isigidimi esiphalazwayo siyingozi, kunye nobukho bezibhengezo ezichaswa ngokugqithisileyo kwaye zivalwe ngexesha yinkundla enye.
«Olu tshintsho lwemfundiso lubonisa uhlaselo oluneziphumo eziyingozi kwisiqinisekiso somthetho. Umyalezo othululwayo uyingozi kakhulu, kunye nobukho bezibhengezo ezichasene kakhulu »
Kwelinye icala, ukuvunywa kwembuyekezo, nguLawulo lweRhafu, kuzama ukubuyisela ibhalansi ye-patrimonial eyayifudula yaphula inyathelo lolawulo ngokwalo. Ngesi sizathu, isenzo sequmrhu loluntu ukulungisa umonakalo owenziweyo, asinakubalelwa njengengeniso kwirhafu yengeniso yomntu.
Ngamafutshane, amanqaku oMthetho weRhafu yeNgeniso yoMntu, apho isivakalisi sibhekisa kuwo kwaye sisekela isiseko sawo (amanqaku angama-34 kunye nama-37 LIRPF), ajongana ngokucokisekileyo nobungakanani benzuzo yemali "ngexabiso lentengiso". Oku kugqibele ukungonelanga ngokupheleleyo xa kubhekiswa kumaqela anomdla wokulibaziseka, amiselweyo kwaye amiselwe ngokusemthethweni.
Ngenxa yokungangqinelani kwemilinganiselo engangqinelaniyo ephoswe zezi zigwebo zibini zeNkundla ePhakamileyo, kuyimfuneko ukuba—kungekudala emva koko—ichazwe kwakhona ukuseka ubugqwetha ngokuqinisekileyo. Isigwebo sesithathu siya kubaluleka ukusombulula oku kungahambelani ngokupheleleyo kunye nokubuyela kumjelo wokuqinisekisa ngokusemthethweni.
Ngokusekelwe kwiikhrayitheriya ezibambekayo, imbuyekezo yengeniso engafanelekanga yimbuyekezo ngokwendalo hayi imbuyekezo kuphela. Ngokuqinisekileyo, intlawulo echaziweyo ayinakuqwalaselwa nangayiphi na indlela njengokunyuka kwamandla oqoqosho lomhlawuli werhafu. Lo mgaqo wobuchule bezoqoqosho, uqukwe kwinqaku le-31 loMgaqo-siseko waseSpain kwaye ungaphantsi kwesiseko kuyo yonke iNkqubo yeRhafu yaseSpain.
Enyanisweni, umhlawuli werhafu onyanzelekileyo uya kuyibuyisela ukuba ayilonelisi udliwano-ndlebe lukawonke-wonke, kodwa loo ngeniso ichasene noMthetho.
Ndiyathemba ukuba iNkundla ePhakamileyo iza kukhawuleza ikulungise ukungangqinelani okucacileyo ukuze kulungelwe bonke abarhafi, kunye nokulungelwa kwesiqinisekiso esisemthethweni ekubhekiswa kuso kwinqaku lesi-9.3 loMgaqo-siseko wethu. Imiyalezo efana nale, ngendlela yesivakalisi, eyona nto ibangela ukuba kukwandisa ukungathembeki kwabatyalo-mali, kunye nokulimaza imeko yezoqoqosho kunye nokuphila kakuhle. Ixesha liza kuxela.
