Muva nje, i-Third Chamber of Administrative Litigation of the Supreme Court (TS), ingxenye yesibili—ngesinqumo esingu-24/2023 sika-January 12, 2023 (Rec.2059/2020)—, iye yalungisa imfundiso eyasungulwa yinkantolo efanayo. okuthile eminyakeni engaphezu kwemibili ngaphambili. Lokhu kudale ukukhathazeka okujulile emkhakheni wezomthetho. Ngaphezu kwakho konke, ikhiqize uchungechunge lokungabaza mayelana nentela yenzuzo ezenzakalelayo ku-Personal Income Tax (IRPF).
De facto, eminyakeni emibili ngaphambili, i-TS, esahlulelweni sangoDisemba 13, 2020 (Rec. Cassation 7763/2019), yayinqume ukuthi inzalo yokukhokha sekwephuzile ekhokhwe yi-State Tax Administration Agency (AEAT), ngenkathi isebenzisa ukubuyisela. wemali engenayo engafanele, awekho ngaphansi kwentela yomuntu siqu. Lokhu kungenxa yokuthi "noma nini lapho umuntu ebuyela kumkhokhi wentela abanye ababambiqhaza ngokungafanele basekelwe okufanayo, ukunxephezela, ayikho inzuzo enjalo yemali, kodwa ukulinganisa kabusha kwenzeka, kukhanselwe ukulahlekelwa okutholwe ngaphambili."
Kulesi sigwebo sango-2020 kube nombono ophikisanayo owakhiwe - okumangazayo - yimantshi efanayo manje osengummeli walesi sigwebo sokugcina sikaJanuwari 2023, okubangele ukuhumusha maqondana naleso esimisiwe. Kucatshangelwe ukuthi "inzalo yokukhokha sekwephuzile engenzi lutho, evuna abakhokhi bentela, iyinzuzo enkulu eyingxenye yemali engenayo evamile yentela engenayo yomuntu siqu."
Umbandela olandelwa i-Chamber, uma kuziwa ekugunyazeni iningi lesinqumo salesi Sahlulelo sokugcina, ukuthi ngokuvumelana noMthetho 35/2006 Wentela Yomholo Womuntu (LIRPF):
Kumele kuqashelwe ukuthi lo musho wokugcina, kaJanuwari 2023, wona unamavoti amabili aphikisanayo. Bazogqamisa ukuthi imfundiso eyiyo yileyo esungulwe esahlulelweni sangomhla zi-3 Disemba 2020. Ngenxa yalokho, bavikela ukungafakwa kwenzalo yokukhokha sekwephuzile ukuze bavune abakhokhi bentela futhi baphikisane nokugcinwa kwabo kwemibandela ngokusekelwe kuzizathu ezihlukahlukene.
Lolu shintsho lwemfundiso lusikisela ukuhlasela okunemiphumela eyingozi ekuqinisekeni okungokomthetho. Umlayezo othululwayo uyadabukisa, ngokuba khona kwezimemezelo eziphikiswa kakhulu futhi kuvalwe ngesikhathi yinkantolo efanayo.
“Lolu shintsho lwemfundiso lusikisela ukuhlasela okunemiphumela eyingozi ekuqinisekeni okungokomthetho. Umlayezo othululwayo uyadabukisa, ngokuba khona kwezimemezelo eziphikisana kakhulu»
Ngakolunye uhlangothi, ukuqashelwa kwezinxephezelo, yi-Tax Administration, izama ukubuyisela ibhalansi ye-patrimonial ngaphambilini eyayiphule isenzo sokuphatha ngokwaso. Ngenxa yalesi sizathu, isenzo senhlangano yomphakathi sokuchibiyela umonakalo odaliwe, asinakubalwa njengemali engenayo enteleni yeholo lomuntu siqu.
Kafushane, izindatshana zoMthetho Wentela Yomholo Womuntu, lapho umusho ubhekisela kuwo futhi usekela isisekelo sawo (i-athikili 34 kanye no-37 LIRPF), zikhuluma ngokufaneleka nokulinganiswa kwenzuzo enkulu "ngenani lemakethe". Lokhu kugcine kunganele nhlobo uma kukhulunywa ngezinhlangothi ezinentshisekelo zokubambezeleka, ezilungisiwe futhi ezisungulwe ngokomthetho.
Uma kubhekwa ukungalingani kwemibandela engalungiseki ekhishwa yilezi zahlulelo ezimbili zeNkantolo Ephakeme, kuyadingeka ukuthi—kungekudala—imenyezelwe futhi ukuze kutholwe amandla omthetho ngokuqinisekile. Isigwebo sesithathu singabaluleka ukuze kuxazululwe lokhu kungqubuzana okuphelele nokubuyela esiteshini sokuqiniseka ngokomthetho.
Ngokusekelwe ezimisweni zokunquma ezinengqondo, ukubuyiselwa kwemali engenayo engafanele kuwukubuyisela ngokwemvelo hhayi isinxephezelo kuphela. Yiqiniso, inkokhelo eshiwo ayikwazi ukubhekwa nganoma iyiphi indlela njengokwenyuka kwamandla omnotho womkhokhintela. Lo mgomo wamandla omnotho, ofakwe ku-athikili 31 yoMthethosisekelo wase-Spain kanye nalokho okungaphansi kwalo lonke Uhlelo Lwentela lwase-Spain.
Eqinisweni, umkhokhi wentela onesibopho uzoyibuyisela uma enganelisi ukulalelwa kwecala lomphakathi, kodwa leyo mali engenayo iphambene noMthetho.
Ngethemba ukuthi iNkantolo Ephakeme maduze izosusa ukungqubuzana okusobala ukuze kuzuze bonke abakhokhi bentela, kanye nokuhle nokuqiniseka okungokomthetho okukhulunywe ngakho esihlokweni sesi-9.3 soMthethosisekelo wethu. Imiyalezo enjengalena, esesimweni somusho, okuwukuphela kwento ebangayo ukukhulisa ukungathenjwa kwabatshalizimali, kanye nokulimaza imvelo yezomnotho kanye nenhlalakahle. Isikhathi sizosho.
