isifinyezo
UFILIPI VI INKOSI YASESPAIN
Kubo bonke abakubonayo lokhu bese bezama.
Yazi: Ukuthi ama-Cortes Generales agunyaze futhi ngiza ukuzogunyaza lo mthetho olandelayo:
ISANDULELA
yo
Umthethosisekelo wase-Spain uhlinzeka, esihlokweni sawo esithi 156.1, ukuthi Imiphakathi Ezizimele izojabulela ukuzimela kwezezimali ekuthuthukiseni nasekusebenziseni amandla ayo, ngokuvumelana nezimiso zokusebenzisana noMnyango Wezezimali Wombuso kanye nobumbano phakathi kwabo bonke abaseSpain; okusho ukuthi, iyasibona isidingo sokuthi lawa mabhizinisi ezindawo abe nezinsiza zawo ukuze enze amandla awo afanele asebenze njengomphumela wokumiswa koMbuso wokuzibusa. Ngakho, phakathi kwezinsiza ezishiwo ngenhla, kunezintela ezikhishwa uMbuso ngokuphelele noma ingxenye, njengoba kushiwo ngokucacile ku-athikili 157.1.a) yombhalo womthethosisekelo; ngegunya, ngaphezu kwalokho, lomthethonqubo, ngomthetho wezinto eziphilayo, wokusetshenziswa kwamandla aqukethwe esigabeni 1 se-athikili ekhonjiwe 157.
Ngakho-ke, ihlanganisa uMthetho Wezinto Eziphilayo 8/1980, wangomhla zingama-22 kuSeptemba, mayelana Nokuxhaswa Ngezimali Kwemiphakathi Ezimele (LOFCA) - esanda kuguqulwa yi-Organic Law 9/2022, kaJulayi 28, edinga imithetho evumela ukusetshenziswa kwezimali nezinye izinhlobo. yolwazi lokuvimbela, ukutholwa, uphenyo noma ukushushiswa kwamacala obugebengu, ukuguqulwa kwe-Organic Law 8/1980, yango-September 22, mayelana Nezezimali Zemiphakathi Ezizimele kanye nezinye izinhlinzeko ezihlobene kanye nokuguqulwa kwe-Organic Law 10/1995, yangoNovemba 23, ye-Penal Code -, uhlaka olujwayelekile lwe-organic okumele kuphathwe ngalo umbuso wokwabelwa kwezintela ukusuka kuHulumeni ukuya emiphakathini ezimele. Ngokuguqulwa okukhulunywe ngenhla, i-Organic Law 8/1980, yangomhla zingama-22 kuSepthemba, ifake, emgudwini wayo wezomthetho, izici ezihlobene nokudluliswa kwe-Autonomous Communities of the Tax ngokufakwa kwemfucuza ezindaweni zokulahla imfucumfucu, ukushiswa kanye nokuhlangana kwemfucuza. .
Ngaphezu kwalokho, maqondana neNtela yokufaka imfucuza ezindaweni zokulahla imfucumfucu, ukushiswa kanye nokushiswa kwemfucuza ngokuhlanganyela, lolu hlaka olujwayelekile lwezinto eziphilayo lugcwalisekile futhi lwagunyazwa ngokuguqulwa koMthetho 22/2009, kaDisemba 18, yilowo olawulayo. uhlelo lokuxhasa ngezimali Imiphakathi Ezizimele yombuso ofanayo namadolobhakazi aneSitatimende Sokuzimela kanye nemithetho ethile yentela iyalungiswa.
Intela yokufaka imfucuza ezindaweni zokulahla imfucumfucu, ukushiswa nokushiswa kwemfucuza ngokubambisana, edalwe uMthetho 7/2022, wangomhla ka-April 8, emfucumfucwini kanye nenhlabathi engcolile yomnotho oyindilinga, ivezwa njengendlela yokuhlonipha imvelo engaqondile eyaqoshwayo. ukulethwa kwemfucuza ezindaweni zokulahla imfucumfucu, ukushiswa noma ukushiswa ngokuhlanganyela ukuze kulahlwe noma kutholakale amandla, okuphoqeka kuyo yonke indawo yaseSpain, ngaphandle kokubandlulula imithetho Yesivumelwano Nesivumelwano Sezomnotho Nezwe Lase-Basque kanye Nomphakathi We-Foral wase-Navarra, ngokulandelana.
Umthetho oshiwo ucabanga ukuthi kungenzeka kuhoxiswe intela futhi kufakwe amandla okulawula nokuphatha eMiphakathini Ezizimele. Ikakhulukazi, kusungulwe ukuthi Imiphakathi Ezizimele ingase yenyuse amanani entela afakwe emthethweni mayelana nemfucuza ediphozithiwe, eshisiwe noma eshiswe ngokuhlanganyela ezindaweni zayo.
Ukwengeza, umthetho ubeka ukuthi ukuqoqwa kwentela kuzokwabelwa Imiphakathi Ezizimele ngokusekelwe endaweni lapho imicimbi ekhokhiswa intela ekhokhiswayo izokwenzeka khona; kanye nokuthi amandla okuphatha, ukuqedwa, ukuqoqwa kanye nokuhlolwa kwentela ahambisana ne-Ejensi Yokulawulwa Kwentela Kahulumeni noma, lapho kufanele, namahhovisi anemisebenzi efanayo Yemiphakathi Ezizimele, ngokwemibandela esungulwe kuSitatimende Sokuzibusa Imiphakathi Ezizimele kanye nemithetho yokudluliselwa kwezintela okuthi, lapho kufanele, ivunyelwe.
Ngokufanayo, ithola ukuthi zonke lezo zinhlinzeko ezisikisela ukubekwa endaweni kwesivuno sentela kanye nokwabiwa kwamandla e-normative Emiphakathini Ezizimele zizosebenza kuphela lapho izivumelwano ezihambisanayo zikhiqizwa ohlakeni lwesikhungo lokubambisana ezindabeni zokuxhasa ngezimali ezizimele ezisungulwe emiphakathini yethu. kanye nemithethonqubo yezomthetho Izinkambiso zokulawula zohlelo lwezezimali zishintshwa ngokuzenzakalelayo njengoba kudingeka ukuze kulungiselelwe iseshini yomhlangano njengenkokhelo.
II
I-Andalusian Statute of Autonomy, eshintshwe yi-Organic Law 2/2007, yangoMashi 19, ngaphambi kwezinhlinzeko ze-athikili 10.2 ye-LOFCA, ilawula ku-athikili 178 izintela ezinikezelwe ku-Autonomous Community of Andalusia. Ngenxa yalokho, ukumiswa kweNtela ekufakweni kwemfucuza ezindaweni zokulahla imfucuza, ukushiswa kanye nokushiswa kanyekanye kwemfucuza kudinga ukulungiswa kokuqukethwe kwalo mthetho weSitatimende Sokuzimela esihlanganisa ukuyekwa kwale ntela.
Ngakolunye uhlangothi, i-athikili efanayo 178 yeSitatimende Sokuzibusa ihlinzeka ngokuthi okuqukethwe kwayo kungashintshwa ngesivumelwano phakathi kukaHulumeni Nomphakathi Ozimele, okumele kusetshenzwe njengomthethosivivinywa, ngaphandle kokubhekwa njengokuguqulwa koMthetho.
Ngalezi zinhloso, I-Mixed Commission on Economic and Fiscal Affairs State-Autonomous State of Andalusia, kuseshini yomhlangano wonke ebibanjwe ngoSepthemba 27, 2022, igunyaze Isivumelwano sokwamukela ukudluliswa Kwentela ekufakweni kukadoti ezindaweni zokulahla imfucumfucu, ukushiswa. kanye nokushiswa ngokuhlanganyela kwemfucuza kanye nokubeka ububanzi nemibandela yalokhu kuqedwa koMphakathi Ozimele.
Ngokunjalo, umthetho osumenyeziwe manje uyaqhubeka nokulungisa okuqukethwe kweSitatimende Sokuzimela Somphakathi Ozimele wase-Andalusia esabelweni esisha seNtela yokufaka imfucuza ezindaweni zokulahla imfucumfucu, ukushiswa kanye nokushiswa kanye nokushiswa kwemfucuza okucatshangwayo. Emthethweni Wezinto Eziphilayo 8/1980, wangomhla zingama-22 kuSepthemba kanye nakuMthetho 22/2009, wangomhla ka-Disemba 18, futhi uyaqhubeka nokulawula isimiso esiqondile salokho okwabelwe ku-Autonomous Community of Andalusia.
I-athikili eyodwa ishintsha okuqukethwe kwe-athikili 178.1 yeSitatimende Sokuzimela se-Andalusia ukuze kucaciswe ukuthi inzuzo Yentela ekudiphozini imfucuza ezindaweni zokulahla imfucumfucu, ukushiswa nokushiswa kwemfucuza ngokuhlanganyela idluliselwa kulo Mphakathi Ozimele. Ngokunjalo, ilungiselelo elisha lesine lesikhashana liyengezwa elilawula isimiso esidlulayo sokwenziwa kwemisebenzi ehambisana nokusetshenziswa kweNtela yokufaka imfucuza ezindaweni zokulahla imfucuza, ukushiswa kanye nokushiswa kwemfucuza ngokubambisana.
Mayelana nokuqala ukusebenza, ukungena kokusebenza kwalo mthetho kunikezwa kusukela ngoJanuwari 1, 2023.
Isihloko esisodwa Ukuguqulwa Komthetho 18/2010, wangomhla ziyi-16 kuJulayi, wombuso wokuqedwa kwezintela zoMbuso ku-Autonomous Community of Andalusia kanye nokulungisa ububanzi nemibandela yalokhu kumiswa
Umthetho 18/2010, wangomhla ziyi-16 kuJulayi, kuhulumeni wokwabiwa kwezintela kusukela kuHulumeni kuya kuMphakathi Ozimele wase-Andalusia kanye nokubeka ububanzi nemibandela yalowo msebenzi ozokwenziwa, ulungiswa ngale migomo elandelayo:
- A. I-athikili 1 ishintshiwe, ibhalwe kanje:
I-athikili 1 Ukunikezwa kwezintela
Isigaba 1 se-athikili 178 ye-Organic Law 2/2007, yangoMashi 19, elungisa kabusha iSitatimende Sokuzimela se-Andalusia, sachitshiyelwa, esifundeka kanje:
1. Dlulisela ku-Autonomous Community of Andalusia ukusebenza kwalezi zimfanelo ezilandelayo:
- a) Intela Yomholo Womuntu Siqu, ngokwengxenye, kumaphesenti angama-50.
- b) Intela Yengcebo.
- c) Intela Yefa kanye Nomnikelo.
- d) Intela Yokudluliswa Kwemali Yezingane kanye Nezenzo Zezomthetho Ezibhaliwe.
- e) Ukugembula Okuhlonishwayo.
- f) I-Value Added Tax, ngokwengxenye, emaphesentini angama-50.
- g) Intela Eyisipesheli Kabhiya, ngokwengxenye, kumaphesenti angama-58.
- h) Intela Eyisipesheli Yewayini Neziphuzo Ezivutshiwe, ingxenye, ngamaphesenti angama-58.
- i) Intela Ekhethekile Yemikhiqizo Ephakathi, ngokwengxenye, emaphesentini angama-58.
- j) Intela Eyisipesheli Yotshwala Neziphuzo Ezikhiqiziwe, ingxenye, ngamaphesenti angama-58.
- k) Intela Ekhethekile Yama-Hydrocarbon, ngokwengxenye, emaphesentini angama-58.
- l) Intela Ekhethekile Yezemisebenzi Kagwayi, ngokwengxenye, ngamaphesenti angama-58.
- m) Intela Eyisipesheli Ngogesi.
- n) Intela Ekhethekile Yezindlela Ezithize Zokuthutha.
- ) Intela Yezindali Zokuthengisa Zamanye Ama-Hydrocarbons.
- o) Intela yokufaka imfucuza ezindaweni zokulahla imfucuza, ukushiswa kanye nokushiswa kanyekanye kwemfucuza.
Ukucindezelwa okungenzeka noma ukuguqulwa kwanoma yiziphi izintela ezishiwo kuzosho ukushabalala noma ukuguqulwa kokumiswa.
LE0000242262_20100718
LE0000422862_20100718 - Emuva. Kwengezwe ilungiselelo elisha lesine lesikhashana, elibhalwe kanje:
Ukunikezwa kwesikhashana kwesine Umbuso wenguquko wokusetshenziswa kwemisebenzi ehambisana nokusetshenziswa kweNtela ekufakweni kwemfucuza ezindaweni zokulahla imfucuza, ukushiswa kanye nokushiswa kwemfucuza ngokubambisana.
Imisebenzi ehambisana nokusetshenziswa kweNtela ekufakweni kwemfucuza ezindaweni zokulahla imfucuza, ukushiswa kanye nokushiswa kanyekanye kwemfucuza isetshenziswa yi-State Tax Administration Agency kuze kube yilapho isithathwe ngokuyimpumelelo uMphakathi Ozimele.
Uma Umphakathi Ezizimele uthatha le misebenzi ngokulandelayo, ukudluliselwa kuwo kwempahla noma izinsiza zabantu ezisetshenziswa I-Ejensi Yokulawulwa Kwentela Yombuso ngale njongo ngeke kuqhubeke.
LE0000422862_20100718
Ukunikezwa kokugcina okukodwa Ukungena kuyasebenza
Lolu suku luzoqala ukusebenza ngosuku olungemva kokushicilelwa kwalo ku-Official State Gazette, nakuba luzoqala ukusebenza kusukela ngoJanuwari 1, 2023.
Ngakho-ke,
Ngiyala bonke abaseSpain, abantu ngabanye neziphathimandla, ukuba bawugcine futhi bawugcine lo mthetho.