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
ISitatimende Sokuzimela Seziqhingi ZaseCanary, sashintshwa yi-Organic Law 1/2018, yangoNovemba 5, silungisa kabusha iSitatimende Sokuzimela Seziqhingi ZaseCanary, ngokulindeleke kwezinhlinzeko ze-athikili 10.2 ye-LOFCA, ilawula esigabeni 1 ukuhlinzekwa okwengeziwe kuzobusa phezu kwezintela ezinikezwa umphakathi ozimele wase-Canary Islands. 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, isigaba sesi-2 sokunikezwa kokuqala okwengeziwe kweSitatimende Sokuzibusa sihlinzekela ukuthi okuqukethwe kuso kungase kulungiswe ngesivumelwano phakathi kukaHulumeni Nomphakathi Ozimele, okumele kusetshenzwe njengomthethosivivinywa, ngaphandle kokubhekwa njengokuguqulwa. Isimiso.
Ngalezi zinhloso, i-Canary Islands-State Bilateral Cooperation Commission, kuseshini ebanjwe ngoSepthemba 26, 2022, igunyaze Isivumelwano sokwamukela ukuqedwa Kwentela ekufakweni kwemfucuza ezindaweni zokulahla imfucuza, ukushiswa kanye nokushiswa kwemfucuza kanyekanye kanye ukusetha ububanzi nemibandela yalowo msebenzi ozokwenziwa eMphakathini Ozimele.
Ngokunjalo, umthetho osumenyeziwe manje uyaqhubeka nokulungisa okuqukethwe kweSitatimende Sokuzimela Seziqhingini zaseCanary ekudluliseleni okusha kwe-Sober Tax yokufaka imfucuza ezindaweni zokulahla imfucumfucu, ukushiswa kanye nokushiswa ngokubambisana kwemfucuza okuhlongozwe ngayo I-Organic Law 8/1980. , yango-September 22 nangoMthetho 22/2009, ka-December 18, iphinde iqhubekisele phambili ukulawula isimiso esithile salokho kunikezwa ku-Autonomous Community of the Canary Islands.
I-athikili eyodwa ilungisa okuqukethwe kwesigaba 1 sokuhlinzekwa kokuqala okwengeziwe kweSitatimende Sokuzimela Seziqhingini zaseCanary ukuze kucaciswe ukuthi inzuzo yentela ekufakweni kwemfucuza ezindaweni zokulahla imfucumfucu, ukushiswa kanye nokushiswa kwemfucuza ngokubambisana kuyadluliswa. kulo Mphakathi Ozimele
Mayelana nokuqala ukusebenza, ukungena kokusebenza kwalo mthetho kunikezwa kusukela ngoJanuwari 1, 2023.
Isihloko sodwa Ukuguqulwa Komthetho 26/2010, wangomhla ziyi-16 kuJulayi, wombuso wokunikezwa kwezintela kusuka kuHulumeni kuya ku-Autonomous Community of the Canary Islands kanye nokubeka ububanzi nemibandela yalowo msebenzi ozokwenziwa.
Kushintshwe i-athikili 1 yoMthetho 26/2010, wangomhla ziyi-16 kuJulayi, we-Regiment for Cessation of State Tax to the Autonomous Community of the Canary Islands kanye nokubeka ububanzi nemibandela yalokhu kumiswa, kubhalwe kanje:
I-athikili 1 Ukunikezwa kwezintela
Isigaba 1 sokunikezwa kokuqala okwengeziwe kwe-Organic Law 1/2018, yangomhla ka-5 Novemba, ukulungisa kabusha iSitatimende Se-Autonomy of the Canary Islands sashintshwa ukuze sifundeke kanje:
1. Ngokuhambisana nesigaba sesi-3 salokhu kunikezwa, nemikhawulo futhi, lapho kufanele, namandla okulawula kanye nemibandela esungulwe kumthetho wezinto eziphilayo ohlinzekwe ku-athikili 157.3 yoMthethosisekelo, izintela ezilandelayo:
- a) Intela Yemali Engenayo.
- b) Intela Yengcebo.
- c) Intela Yefa kanye Nomnikelo.
- d) Intela Yokudluliswa Kwemali Yezingane kanye Nezenzo Zezomthetho Ezibhaliwe.
- e) Amazwana ngomdlalo.
- f) Intela Ekhethekile Yobhiya.
- g) Intela Ekhethekile Yemikhiqizo Ephakathi.
- h) Intela Ekhethekile Yotshwala Neziphuzo Eziphumayo.
- i) Intela Eyisipesheli Ngogesi.
- j) Intela yokufaka imfucuza ezindaweni zokulahla imfucuza, ukushiswa kanye nokushiswa kwemfucuza ngokubambisana.
- k) Okunye okuvunyelwene ngabakwaCortes Generales.
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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.
