Umthetho Wezisekelo

Le ndatshana izokwembula zonke izici ezibhekisa kuzisekelo, ukuthi zakhiwa kanjani nokuthi zisebenza kanjani. Kususelwa ekwandiseni kancane lonke ulwazi olufaka okuhambelana nalawa mabhizinisi nokuthi yini isilinganiso nezidingo abazidingayo kulowo nalowo kuzo.

Siyini iSisekelo?

Njengoba kusungulwe ku-Art. 2 of Law 50/2002 on Foundations, Foundations are these:

"Izinhlangano ezingenzi nzuzo zithi, ngentando yabadali bazo, izimpahla zabo zithinteke unomphela ekufezekisweni kwezinjongo zenzalo ejwayelekile"

 ngakho-ke, zivikelwe yi-Art. 34.1 yoMthethosisekelo waseSpain.

Yiziphi izici eziyisisekelo zeZisekelo?

  • Konke ekuqaleni kudinga ifa.
  • Kumele balandele izinhloso zentshisekelo ejwayelekile.
  • Abakhiwe abalingani.
  • Azinazo izinhloso zenzuzo.
  • Lapho benekhono lombuso, babuswa yi-Foundations Law 50/2002, lapho basebenza emiphakathini engaphezu kweyodwa ye-Autonomous Community noma uma i-Autonomous Community ingenayo imithetho ethile. Kodwa-ke, bazophathwa yimithetho ethile yesifunda, lapho kunamacala afana noMphakathi waseMadrid lapho kukhona khona Umthetho Wezisekelo Zomphakathi Ozibusayo.

Ngokubheka lezi zici ezibalulwe ngenhla, kufanele kucatshangwe ukuthi ukungabi nezinhloso zenzuzo kusho ukuthi izinzuzo noma izinsalela zezomnotho ezikhiqizwa minyaka yonke azikwazi ukusatshalaliswa. Kepha, uma ukubonakaliswa okulandelayo kungenziwa:

  • Thola insalela yezomnotho ekupheleni konyaka.
  • Yenza izinkontileka zokuqashwa ngaphakathi kweSisekelo.
  • Khiqiza imisebenzi yezomnotho lapho kungakhiwa khona inala yezomnotho.
  • Lezi zinsalela ezitholwe yiSisekelo kumele ziphinde zitshalwe ekufezeni izinhloso zebhizinisi.

Yiziphi izimiso zokubhala zokwakhiwa kweSisekelo?

UMthethosisekelo weSisekelo wenziwa ngokusemthethweni ngetayitela elenziwe ngokusemthethweni, eliqukethe idokhumenti yokwakhiwa okufanayo nalapho izici ezisungulwe ku-Article 10 yoMthetho 50/2002, weZisekelo, okungukuthi:

  • Uma bengabantu bemvelo, amagama nezibongo, ubudala nesimo somshado somsunguli noma wabasunguli, uma bengabantu abasemthethweni, igama noma igama lenkampani. Futhi kuzo zombili lezi zimo, ubuzwe, indawo yokuhlala kanye nenombolo kamazisi yentela iyadingeka.
  • Ukunikezwa, ukulinganiswa, ifomu kanye neqiniso lomnikelo.
  • Izimiso ezifanele zeSisekelo.
  • Ukukhonjwa okuhambisanayo kwabantu abayingxenye yendikimba ebusayo, nokwamukelwa okufanele uma kwenziwa ngesikhathi sokusungulwa.

Mayelana neMithetho, okulandelayo kufanele kurekhodwe:

  • Igama Lebhizinisi okufanele lithobele izinhlinzeko ze-Art. 5 yoMthetho Wezisekelo.
  • Izinhloso ezifanele eziyisisekelo.
  • Ikheli lasekhaya leSisekelo nendawo yendawo lapho kuzokwenziwa khona imisebenzi ehambisanayo.
  • Sungula imithetho eyisisekelo yokusetshenziswa kwezinsizakusebenza ukufeza izinhloso eziyisisekelo nokunquma abazuzi.
  • Umthethosisekelo weBhodi yama-Trustee, imithetho yokuqokwa nokufakwa esikhundleni kwamalungu ayiqukethe, izimbangela zokuxoshwa kwabo, amandla kanye nendlela yokwenza izinqumo nokwamukela izinqumo.
  • Yonke eminye imibandela yezomthetho nemibandela lapho umsunguli noma abasunguli banegunya lokuyisungula.

Qaphela: Lapho kusungulwa Izimiso zeSisekelo, kufanele kucatshangwe ukuthi:

“Noma yikuphi ukuhlinzekwa kweZitatimende zeSisekelo noma noma yikuphi ukubonakaliswa kwentando yomsunguli noma kwabasunguli okuthathwa njengokuphikisana noMthetho kuzothathwa njengokungenziwa, ngaphandle kokuthi ukusebenza kwalokhu kuthintekile. Ngenxa yalokhu, iSisekelo ngeke sabhaliswa kuRegistry of Foundations ”.

Ungasakha kanjani iSisekelo?

Ukwenza ukwakheka kweSisekelo kuyadingeka: umsunguli noma abasunguli, umthetho kanye nezinhloso ezithile, njengoba kusungulwe ku-Art. 9 yoMthetho 50/2002 Wezisekelo futhi, ngenxa yalokhu, kunezindlela ezilandelayo :

Ubuciko 9. Ngezindlela Zomthethosisekelo.

  1. Isisekelo singenziwa yisenzo phakathi kwe-vivos noma i-mortis causa.
  2. Uma kungumthethosisekelo nge-inter vivo act, le nqubo izokwenziwa ngetayitela lomphakathi ngokuqukethwe okunqunywe kule ndatshana elandelayo.
  3. Uma iSisekelo senziwe ngumthetho wokufa, inqubo izokwenziwa ngendlela yobufakazi, igcwalise izidingo ezivezwe esihlokweni esilandelayo sokwenza komthethosisekelo.
  4. Uma kwenzeka ukuthi kumthethosisekelo weSisekelo nge-act mortis causa, umfakisivumelwano wayezilinganisele ekusunguleni intando yakhe yokwakha isisekelo nokulahla izimpahla namalungelo esipho, itayitela lomphakathi eliqukethe ezinye izidingo zalo Mthetho izonikezwa ngumabi wefa wethestamente bese, uma yehluleka lokho, inikezwe izindlalifa zetestamente. Uma kwenzeka ukuthi lezi zinto zingekho, noma zehluleka ukuhambisana nalesi sibopho, itayitela lizonikezwa yi-Protectorate ngokugunyazwa kwangaphambi kokwahlulela.

Noma ngabe yikuphi, kuyacaciswa ukuthi kuyadingeka ukusungulwa kwetayitela lomphakathi lomthethosisekelo weSisekelo bese kubhaliswa kuRegistry of Foundations ngokusho kuka-Art. 3, 7 no-8 weRoyal Decree 384/1996, kaMashi 1 ku evuma uMthethonqubo weRegistry of State Competency Foundations. Kodwa-ke, kuze kufike ukusebenza kweRegistry of Foundations of state state, ukubhaliswa okukhona njengamanje kuzohlala, ngokuya ngeTransitory Provision yeRoyal Decree 1337/2005, kaNovemba 11, evuma amandla ombuso we-Foundations Regulation.

Amarejista amakhulu yilezi ezilandelayo:

  • Izisekelo zombuso zezenzo zomphakathi - Ukuvikela kanye neRegistry yeZikhungo zezeNhlalakahle (Ministry of Health, Social Services and Equality).
  • Yisho izisekelo zamasiko - Vikela uMnyango Wezamasiko. IPlaza del Rey, ifulethi le-1-2th (Ukwakha ama-Chimneys ayisikhombisa) Izingcingo: 91 701 72 84. http://www.mcu.es/fundaciones/index.html. i-imeyili: [i-imeyili ivikelwe]
  • Izisekelo Zombuso Zemvelo - Registry of the Protectorate and Registry of Environmental Foundations. IPlaza de San Juan de la Cruz, s / n 28073 iMadrid. Ucingo: 597 62 35. Ifeksi: 597 58 37. http://www.mma.es.
  • Izisekelo Zombuso Zesayensi Nobuchwepheshe - Ukuvikelwa koMnyango Wezesayensi Nobuchwepheshe. IPaseo de la Castellana, 160 28071, eMadrid.
  • Izisekelo zomunye umkhakha, ubukhulu bawo kungumphakathi waseMadrid - Registry of Associations of the Community of Madrid, C / Gran Vía, 18 28013. Ucingo: 91 720 93 40/37.

Kuyini ukusebenza kweSisekelo?

Ukwenza ukusebenza kweSisekelo, uma iTayitela Layo kanye Nezitatimende Zalo sezakhiwe futhi zabhaliswa, futhi ukuze zonke izibopho eziphathelene noMgcinimafa ezidingidwayo esigabeni seHhovisi LoMshushisi elihambisanayo, iSisekelo esidaliwe kufanele sigcine iNcwadi iphakeme kuze kube yimanje. Imininingwane ebhalwe eMinithini kanye ne-Accounting yenziwe ngezansi.

  • Incwadi yamaminithi: Le yincwadi equkethe amashidi anezinombolo futhi aboshiwe, lapho kuzoqoshwa khona izingxenye zezindikimba ezilawulayo zeSisekelo, kukhulunywa kakhulu ngezivumelwano ezamukelwe. Kumele igcinwe ngokulandelana kwesikhathi futhi, uma kwenzeka kushiywe ishidi elingenalutho noma elingasetshenziswanga, kufanele likhanselwe ukugwema izichasiselo ezingahambelani nokwenziwa kwezigaba. Imininingwane okufanele iqoqwe kwirekhodi ngalinye yile elandelayo:
  • Umzimba ohlanganayo.
  • Usuku, isikhathi nendawo yomhlangano.
  • Inombolo yokushayela (Eyokuqala neyesibili).
  • Abasizi (idatha yokuqokwa noma yenombolo).
  • Ukuhleleka kosuku.
  • Ukuthuthukiswa komhlangano lapho izimpikiswano eziyinhloko ezihlobene nabantu abavikelayo zichaziwe.
  • Zonke izivumelwano zamukelwe.
  • Izinhlelo zokwamukela izivumelwano nemiphumela yezinombolo.
  • Isiginesha kaNobhala kanye ne-VºBº kaMongameli, ngaphandle kwalapho Izitatimende Zokuqala zibona isidingo samanye amasiginesha.

Yonke imizuzu eyenziwe kwizigaba kumele yethulwe emhlanganweni olandelayo wesigungu okukhulunywa ngaso ukuze ivunyelwe, lapho, ngokuvamile, iphuzu lokuqala elizodingidwa ngalolu suku liqukethe ukufundwa nokuvunywa kwemizuzu umhlangano odlule.

  • Ukubalwa kwezimali, ukuhlela kanye necebo lokwenza: Umthetho Wezisekelo wethule ushintsho olusha maqondana nezici zokubalwa kwezimali, kusungulwa izibopho zala mabhizinisi njengoba kucacisiwe ngezansi:
  • Zonke izisekelo kumele zigcine iDaily Book kanye neNcwadi Yempahla kanye nama-Akhawunti Wonyaka.
  • Ibhodi Labaphathiswa beSisekelo kumele livume ama-akhawunti wonyaka esikhathini esiyizinyanga eziyisithupha kusukela kuvalwa unyaka wezimali.
  • Izisekelo zingenza wonke ama-akhawunti wazo wonyaka ngamamodeli afushanisiwe, uma esehlangabezana nezidingo ezisungulwe izinkampani zentengiso.
  • Kuphoqelekile ukuletha ama-akhawunti eSisekelo sonyaka ekucwaningweni kwamabhuku.
  • Onke ama-akhawunti aminyaka yonke kuzodingeka ukuthi avunywe yiBhodi Labaphathiswa beSisekelo, elizobe selilethwa kuMvikeli zingakapheli izinsuku eziyishumi zebhizinisi ngemuva kokuvunywa kwabo.
  • Ngakolunye uhlangothi, iBhodi lama-Trustees lizolungisa futhi lithumele ku-Protectorate uhlelo lokusebenza, olukhombisa izinhloso nemisebenzi okulindeleke ukuthi yenziwe ngonyaka wezimali olandelayo.
  • Endabeni, lapho kwenziwa khona imisebenzi yezomnotho, i-Foundation's Accounting kufanele ithobele izinhlinzeko zeKhomishini Yezentengiselwano, futhi ama-akhawunti ahlanganisiwe waminyaka yonke kumele enziwe lapho isisekelo sikunoma ikuphi kokucatshangelwa okunikezwa lapho komphakathi Olawulayo .
  • Imisebenzi ehambisanayo ephathelene nokufakwa kwama-akhawunti kanye nokubhaliswa ngokusemthethweni kwezincwadi ze-Foundations of State Competition ikwiRegistry of Foundations of State competence.
  • Uhulumeni uzobuyekeza Imithetho Yokushintshwa Kwezinhlelo zeGeneral Accounting Plan kanye Nemithetho Yemininingwane Yesabelomali yezinhlangano ezingenzi nzuzo esikhathini esingangonyaka owodwa (1) kusukela kuqale ukusebenza kwalo Mthetho, kanye nokuvumela imithetho yokulungiselela isenzo uhlelo lwamabhizinisi ashiwo.