UMTHETHO WOMTHETHO 10/2022, wangomhla ziyisi-7 kuMbasa, ukuguqulwa koMthetho weForal

Ukunikezwa okwengeziwe kweshumi nambili.– Izibonelelo zentela zokuxhasa imvelo

1. Iminikelo eyenzelwe izinhlangano ezihlomulayo etholwe kumnyango onekhono ezindabeni zemvelo kanye nokuqashelwa okuyisibopho kombuso ohlinzekwe kulokhu kunikezwa izojabulela izinzuzo zentela ezisungulwe lapho.

2. Ngalezi zinhloso, amabhizinisi ahlomulayo kuzoba yilawo ahlangabezana nezimfuneko ezilandelayo:

  • a) Yiba yizinhlangano ezingenazo izinhlawulo ezinenzuzo enkulu. Kunoma ikuphi, amafawundeshini, izinhlangano ezimenyezelwe njengezisetshenziswa umphakathi, izinhlangano zemvelo okungezona zikahulumeni ezibhaliswe ekubhalisweni kwezinhlangano okungezona zikahulumeni zenkonzo enekhono odabeni, ama cooperatives abathengi ahlobene namandla abhaliswe kuRejista Yemifelandawonye yase-Navarra, kanjalo. njengemifelandawonye nezinhlangano zawo wonke amabhizinisi ashiwo ngenhla.
  • b) Ukuthi phakathi kwalezi zinhlawulo ukugcinwa kwemvelo nokuvikelwa kwemvelo, imfundo yezemvelo, umsebenzi wokuzithandela wemvelo, ukulwa nokuguquguquka kwesimo sezulu noma ukuguquguquka kwamandla.
  • c) Ngemva kokwenza umsebenzi e-Navarra eminyakeni engu-4 edlule ngaphambi kwesicelo okukhulunywe ngaso esigabeni 3, kunoma yiziphi izindawo ezishiwo encwadini b). Kunoma ikuphi, kucatshangwa ukuthi amabhizinisi athole uxhaso kwabaPhathi boMphakathi base-Navarra kuyo yonke leyo minyaka benze umsebenzi e-Navarra kule minyaka engu-4 edlule.
  • d) Yabela okungenani amaphesenti angama-70 emali eqashisayo nemali engenayo etholiwe, idonse izindleko zokuyithola, ezinhlawulweni zenzalo evamile, futhi indawo yokudlela ikhulise i-patrimonial endowment noma imali egciniwe phakathi nesikhathi esiphezulu seminyaka emi-100 kusukela ekutholweni kwayo.
  • e) Ukuthobelana nezibopho zokubeka izinto obala ezisungulelwe amabhizinisi ahlomula ngezibonelelo zikahulumeni.

3. Izinhlaka ezithintekayo kufanele zifake izicelo eMnyangweni obhekele izindaba zezemvelo, ngokuhambisana nemodeli egunyazwe umuntu ophethe lowo mnyango, ukufinyelela kumbuso wangaphambili kulokhu kunikezwa okwengeziwe, okuhambisana, lapho kufanele, isicelo esinamadokhumenti fakazela ukuhambisana nezidingo ezibekwe esigabeni 2.

Ngeke kudingeke ukuthi kuhlinzekwe ngemibhalo ukuze kuqinisekiswe ukuthi lezi zidingo ziyahlangatshezwana nazo uma ukuthobelana nanoma yiziphi kuthathwa ekubhaliseni okubhaliselwe okuncike ku-Public Administration, kusukela ekwamukelweni koxhaso oluvela kubaPhathi Bomphakathi baseNavarra noma emibhalweni. esevele ehlinzekiwe, kunoma yikuphi ukuPhatha komphakathi ngaphakathi kohlaka lwanoma iyiphi inqubo noma okusemthethweni, lapho kuyokwanela ukukhombisa inqubo ehambisanayo noma iRejista.

4. Uma sebefinyelele ohlelweni olusungulwe kulokhu kunikezwa okwengeziwe, izinhlangano ezihlomulayo zeminikelo kufanele zicele umnyango obhekele imvelo, ezinyangeni eziyisishiyagalombili zokuqala zonyaka olandelayo, ukunakekelwa kwalolu hlelo olushiwo ngokuhambisana nemodeli leyo. Gunyaza umuntu ophethe lowo mnyango. Ngaphezu kwalokho, phakathi naleso sikhathi, abantu abamelele izinhlangano ezishiwo bazokwethula isitatimende esinomthwalo wemfanelo sokuthi bayaqhubeka nokufeza izimfuneko ezisungulwe esigabeni 2, siphelezelwa ama-akhawunti ebhizinisi, ngaphandle uma ethulwe emnyangweni onekhono. ezindabeni zentela ngokuhambisana nemithetho yentela.

Umnyango obhekele imvelo unomthwalo wemfanelo wokuqinisekisa ukuthotshelwa kwezidingo ezimisiwe.

5. Inhloko yoMqondisi Jikelele obhekene nezindaba zemvelo izoxazulula izicelo okukhulunywe ngazo esigabeni 3 no-4.

Kumuntu ofanayo ohambisana nokuxazulula, lapho kufanele, ukuhoxiswa kokufinyelela kumbuso osungulwe kulokhu kunikezwa okwengeziwe, lapho kuqinisekiswa ukuthi noma yiziphi izidingo azihlangabezwana.

Isikhathi esiphezulu okufanele sikhishwe ngaso isinqumo esishiwo ngenhla futhi saziswe yizinyanga ezintathu. Ukuphela kwesikhathi esiphezulu ngaphandle kokwazisa isixazululo esiqondile, kwenza kube semthethweni amabhizinisi ezethulele isicelo sokulalela lesi esilinganiselwe ngenxa yokuthula kwezokuphatha.

Isikhathi esiphezulu lapho inqubo yokuhoxiswa kwesinqumo sokufinyelela kufanele ixazululwe futhi yaziswe yizinyanga ezintathu. Esimeni sokuphelelwa yisikhathi sesikhathi esiphezulu ngaphandle kokwazisa isinqumo esicacile sokuphelelwa yisikhathi.

6. Abakhokhi bentela Bentela Yemali Engenayo Yabantu Abenza iminikelo ezinkampanini ezizuzayo bazoba nelungelo lokudonsa ku-quota yentela engu-80 ngama-euro ayi-100 okuqala angu-150 enani elinikelwe ngenxa yeminikelo ye-inter vivos engenakuguqulwa. , emsulwa futhi elula, kanye namanani akhokhelwe ngenxa yezivumelwano zokusebenzisana okungenwe kuzo nezinhlangano okukhulunywe ngazo esigabeni 2, ezisetshenziselwa ukuzixhasa ngokwezimali noma, lapho kufaneleka, ukuxhasa ngezimali imisebenzi yalokhu. Ukuthengwa kwamanye amazwe ngaphezu kwama-euro angu-150 kuvame ukudonswa ku-35 per 100. Kunomkhawulo wama-euro angu-150 ukuze usebenzele into edlulayo futhi kulesi sikhathi esiyisibopho.

Endabeni yokuhlinzekwa kwezinsizakalo mahhala, isisekelo sokudonswa kwemali sizoba yizindleko zezindleko ezitholiwe, ngaphandle kokucabangela umkhawulo wenzuzo.

Isisekelo semali ebanjwayo sibalwa ngokwezinjongo zomkhawulo okukhulunywe ngawo ku-athikili 64.1 Yombhalo Ohlanganisiwe Womthetho Womthetho Wentela Yomholo Womuntu Siqu.

7. Abakhokhi bentela BeNtela Yenhlangano abenza iminikelo noma abakhokha amanani ezinkampanini ezizuzayo emacaleni, kanye nezimfuneko kanye nezinhlawulo ezisungulwe esigabeni sangaphambilini bazojabulela izinzuzo zentela ezilandelayo:

  • a) Ukuze kunqunywe isisekelo sentela, ukungenisa kwemali kwamanani anikelwe kuzobhekwa njengento edonswayo.
  • b) Ngaphezu kwalokho, ngizoba nelungelo lokudonsa i-quota yoketshezi Yentela engu-20% wamanani angenisiwe enanini elinikelwe.
    Inani lento edonswayo kusisekelo sentela akumele leqe umkhawulo omkhulu kunayo yonke elandelayo:
    • 1. U-30% wesisekelo sentela ngaphambi kwalokhu kwehliswa futhi, lapho kufaneleka, okubhekiselwe kukho ezihlokweni 100, 37, 42 kanye nokuhlinzekwa okwengeziwe kweshumi kwalo Mthetho Wezobulungiswa, njenge-athikili 47 yoMthetho Wezomthetho 17/8, kaMeyi. 2014, elawula ukusekela kwamasiko kanye nezinzuzo zayo zentela ku-Autonomous Community of Navarra.
    • 2. 3 nge-1000 yenani lengqikithi yenzuzo.

Ngakolunye uhlangothi, ukudonswa kwenkokhelo kuzokwenziwa ngokuvumelana nezinhlinzeko zemithetho yeNtela Yenhlangano futhi kuzohlanganisa imiphumela yomkhawulo osungulwe ku-athikili 67.4 yoMthetho We-Foral 26/2016, weNtela Yenhlangano.

8. Izinzuzo Zentela ezisungulwe kulokhu kunikezwa okwengeziwe ngeke zihambisane, ngokuthengwa kwamanye amazwe, kanye nazo zonke ezinye ezisungulwe kulo mthetho wesifunda.

9. Ukusetshenziswa kwalezi zinzuzo zentela kuzoba nemibandela yokuthi amabhizinisi ahlomulayo ahlangabezane nalezi zidingo ezilandelayo:

  • a) Okufakazela, ngezitifiketi ezihambisanayo, ubuqiniso beminikelo noma amanani akhokhelwe ngenxa yezivumelwano zokusebenzisana, njengendawo yawo ephumelelayo yokuxhasa ngezimali amabhizinisi noma, lapho kufanele, imisebenzi esingathwayo.
  • b) Ukwazisa abaPhathi Bentela, kumamodeli nangaphakathi kwemigomo emiswe emithethweni yentela, ngokuqukethwe kwezitifiketi ezikhishiwe.

10 Ngaphambi kokuphela konyaka ngamunye, umnyango obhekele ezemvelo uzothumela abaphathi bentela uhlu lwezinhlangano ezihlomulayo ezihlangabezana nezimfuneko ezisungulwe kulokhu kunikezwa okwengeziwe.