Kana zvasvika pakuisa mutero wemutero, mazwi mazhinji anovhiringa uye pfungwa dzinoonekwa, zvirinani kune vanhu vasinganzwisise zvakawanda nezvenhamba, mutero uye muzana. Imwe yekupedzisira iyo inokwevera kutarisisa kwakawanda imhando yemarginal. Tinoziva sei kuti tinofanira kubhadhara marii? Yakasiyana sei nemhando inoshanda? Kukubvisa mukupokana, isu tinotsanangura kuti mwero wepamucheto uri mutero wemuhoro wega.
Chinangwa chechinyorwa chino hachisi chekupindura mibvunzo iyi chete, asiwo kutsanangura kuti mutero wemuhoro wemunhu chii, mwero wekugumira uye. Zvinokanganisa sei chirevo chemari? Kana iwe uchida kuziva zvakawanda nezve chikamu ichi, ndinokurudzira kuti uenderere mberi nekuverenga.
Mutero wemuhoro wega wega chii?
Tisati tatsanangura kuti mutero wemutero uri papi pamutero wemuhoro wega, isu tinotanga tataura kuti chii chaizvo chekupedzisira. Uyu ndiwo Mutero Wemari Yemunhu (IRPF), kureva kuti, mutero uyo vanhu vese venyama vanogara muSpain vanosungirwa kubhadhara. Izvi zvinoshandiswa kune mari yavanenge vawana mukati megore rekarenda. Zvinofanira kuonekwa kuti mutero uyu unobva pamitemo yemitero yehutano hwehupfumi, kufambira mberi uye huwandu.
Pamusoro pezvo, gore rose, Bato reMutero rinoisa parutivi chikamu chemubhadharo wedu uye imwe mari, inova mutero wemuhoro wega. Inozviita nenzira yekudzivirira iyo munhu ari mubvunzo achafanira kubhadhara gare gare kumutumbi mumwechete kuburikidza nekutaura kwemari. Saka ungati mutero uyu watinobhadhariswa mwedzi wega wega iko kumberi kweizvo vagari vese vekuSpain vachafanira kubhadhara kuPfuma.
Izvo zvinofanirwa kucherechedzwa kuti tinofanira kubhadhara zvakawanda kana zvishoma, zvichienderana nehuwandu hwemari yatinenge tafambira mberi kuburikidza ne kudzivisa. Muchiitiko chekuti isu takabhadhara yakawanda, iyo Tax Agency inozopedzisira yadzorera musiyano kwatiri kana taita chirevo chemari. Mukupesana, kana tichiri kuda chimwe chinhu kuti tisvike pamari yatinofanira kubhadhara, tinofanira kuchibhadhara.
Kuburikidza nerudzi urwu rwekunyima mari, Hurumende inoona kuti tose tatevedzera zvisungo zvedu zvekubhadhara nekudaro tinokwanisa kuzviwanira mari. Mushure mezvose, mitero yakagadzirirwa izvozvo. Asi ndivanaani chaizvo vateresi vePersonal Income Tax? Naizvo, ndeavo vese vanhu chaivo vanogara kuSpain kana kuti vanogara vari kunze kwenyika asi kuburikidza nebasa rezvematongerwo enyika, vanoisa kunze kwenyika kana mahofisi emumiriri.
Chirevo chemari chinosanganisira huwandu hwe zvinhu zvitatu iyo inofanirwa kubhadharwa nemutero wemuhoro wega, ndeaya anotevera:
- Zvibereko
- Capital gains uye/kana kurasikirwa
- Income imputations
The marginal rate mumutero wemuhoro wega
Zvino zvatava kuziva kuti mutero wemuhoro wega chii, tiri kuzotsanangura kuti mutero wemutero ndewei pamutero wemuhoro wega. Zviri pamusoro kuwedzera uye kuvharirwa kwakanyanya kunofanirwa kubhadhara muteresi mubvunzo kana akawana kana iri euro imwe kupfuura iyo inotarwa muchikamu chinowirirana chemari. Sezvo uri mutero unofambira mberi, mareti ekurega anokamurwa kuva mabhuraketi akasiyana. Mumwe nomumwe wavo anotererwa pane imwe muzana, iyo iri kuwedzera. Kune zvakare inonzi chiyero chinoshanda, inova iyo avhareji yekunyima ine chekuita nemari yegore negore yakaziviswa nemutero.
Ndeapi mabhureki emutero wemari?
Sezvatakambotaura kare patinenge tichitsanangura kuti chiyero chemuganhu chii mumutero wemari yemunhu, kune zvikamu zvakasiyana zvakasimbiswa neAEAT (State Tax Administration Agency). Tichavaona pazasi, asi nenzira yakajairika. Izvo zvinofanirwa kucherechedzwa kuti mutoro wekutonga uye kuunganidza hafu yemutero unowira munharaunda dzinozvimiririra. Nokuda kweizvi, vanogona kugadzirisa makumbo uye kushandisa mitero yavo pachavo. Hongu zvirokwazvo, pane huwandu hunoiswa neHurumende:
- €0 - € 12.450: 19% marginal rate
- €12.450,01 - €20.200: 24% marginal rate
- €20.200,01 - €35.200: 30% marginal rate
- €35.200,01 - €60.000: 37% marginal rate
- Kupfuura € 60.000: 45% marginal rate
Iye zvino kunzwisisa kuti zvipi uye chiyero chemuganhu chii, zvakakosha kuti tizive nzira yekuisiyanisa kubva pachiyero chinoshanda. Nepo yekutanga iri iyo yakawanda iyo muteresi ari mubvunzo kune chikamu chemari yake, chechipiri chinomiririra avhareji yekunyima yakashandiswa kukutaura kwemari yemutero yemutero.
Ko marginal rate inokanganisa sei chirevo chemari?
Sezvo chiyero chemuganhu chinorongwa mumutero wemari yemunhu, mari yakawanda yatinayo, tichabhadhara zvakanyanya, sezvo chikamu chinowedzera sezvo chikamu chinowedzera. Nemamwe mashoko: Iyo yakakwira huwandu hwemari, mitero yakawanda yatichafanira kubhadhara kune Treasury. Saka kukosha kweiyo marginal rate hakusi kushoma pakuita chirevo chemari. Kuti tizvinzwisise zvirinani, tichapa muenzaniso watichashandisa mareti akajairwa eHurumende uye tatodzikisa mipiro yeSocial Security uye tisina kubviswa kwakakodzera:
Muteresi akazivisa mari inosvika zviuru makumi matatu nemasere emadhora. Pamari iyi, yekutanga 38 euros haina mutero. Zvisinei, kune yasara € 12.450, akati muteresi anofanira kubhadhara 25.550% yekutanga € 24, iyo ingave € 7.750 yose; 1.812% kune inotevera € 30, iyo ingangove yakaenzana ne15.500 €, uye 4.650% kune yasara € 37, inova imwe €2.300.
Huwandu hwezvikamu izvi, izvo zvinozopedzisira zvabhadharwa nemuteresi mumuenzaniso, i7.313 euros. Mari iyi yakaenzana ne19,25% ye38 zviuru zveeuro zvakaziviswa. Naizvozvo, chiyero chinoshanda, chingave chiri pakati, chakaenzana ne19,25%. Mumuenzaniso uyu, mwero wepakati ungave 37%, nekuti ndicho chikamu chepamusoro chave chichifanirwa kubhadhara.
Ndinovimba kuti neruzivo urwu zvave pachena kwauri kuti iyo marginal rate ndeyei mutero wemari yemunhu uye kuti kuverengerwa kwemabhuraki nemitengo kunoitwa sei. Rangarira kuti unogara uine sarudzo yekuenda kumumiririri kuti agadzirise chirevo chako chemari, kana ukasaona maitirwo azvo iwe pachako.