Uyu mutero muSpain unoumba hwaro hweSpanish system yemitero isina kunangana, VAT zvinoreva Mutengo Wakawedzerwa. Tichatsanangura mitengo yeVAT inobhadharwa muSpain.
Yakagadzirwa muna 1986, izvi pakukumbira kweEuropean Economic Community, yakatsiva Bhizinesi reTraffic Traffic uye yakashandurwa padanho renharaunda muna 1992 kuitira kuti igadziriswe nemusika unozivikanwa wemukati mukati meEuropean Union iyo yakakonzera kudzvanywa kwe Kudzora pamuganhu.
Mutemo 37/1992 ndiwo mutemo wakakosha unodzora mutero.
Mutero pamusoro peiyo kukosha yakawedzerwa, kusiyana nezvinoitika nedzimwe nzira dzisinganetsi dzemitero, haina kwayakarerekera kumakambani, sezvo isingabatanidzi kushandisa kana mari kwavari, kana zvinhu zvikawanikwa mukugadzirwa kana kugoverwa zvinogara zvichishandiswa mukugadzira kwayo kana mukutengesa.
Kwakati kusarerekera kunobviswa panguva iyo iyo kushandiswa kwekupedzisira kwezvinhu.
Basa rekushandisa chaiko kweVAT mutero michini inogara namuzvinabhizinesi kana nyanzvi, anova mutori weHurumende chikamu chemutero unoenderana nemutengo wakagadzirwa kana kuwedzerwa muchikamu chayo chekugadzira.
Nekudaro uye nekuda kwechikonzero ichi, iye ndiye anosungirwa kuzvidzora mutero nekunyora iyo inoenderana yekota kana yemwedzi kudzoka.
Mutero weVAT ndiwo mutero wakanyanya kunanga kuSpain uye kunenge kwese pasirese.
Munyika yedu marudzi matatu eVAT anogara pamwe chete
- General
- Kuderedzwa
- Super yakaderedzwa
Basa reVAT kubhadhara mutero kudyiwa kwevagari vese.
Iwo mutero wakajairika kune vese uye hautsamire pamari yaunowana, basa rako kana basa rako / mamiriro ako ega.
Mushure mekuvandudzwa kwemutemo weVAT (Value Added Mutero) waitwa kuburikidza nemvumo ye ley yemari zhinji mabhajeti egore ra2010, muna Chikunguru 31 wegore rapfuura uye mushure mekuwedzera kwekupedzisira kwemitengo yeVAT kuSpain, mutero unosara neiyi muzana:
- General Rudzi: 21%
- Yakaderedzwa Rudzi: 10%
- Yakanyanya Kuderedzwa Rudzi: 4%
Uyu mutero unoiswa kumutero zvinhu zvese nemasevhisi anoshandiswa nevagari.
Mutero weVAT wakasiyana nemutero wemunhu wega nekuti haushandiswe zvakananga pamubhadharo wemuteresi, asi pane chero mutengi akanaka kuburikidza nezvikamu zvekugadzira nekuparadzira uye nekudaro, reinozopedzisira yakanganisa mutengo unobhadharwa nemutengi.
Zvikamu zveVAT
Izvo zvinokwanisika kukamura mutero uyu muzvikamu zvitatu:
- Mutero unotengesaIyi nheyo inogadzirwa nehuwandu hwakazara hwekufungisisa kwezvezviitiko zvinoenderana nemutero.
- Mutero: Izvi zvinoreva kuti chikamu chinoshanda pane chimwe nechimwe chinotariswa zvichienderana nemutero, icho chingaite kuti uone huwandu hwacho.
- Mari yeVAT: Uyu ndiwo mhedzisiro yekushandisa mutero unowedzerwa kune hwaro hwemutero.
Mari yekupedzisira yeVAT inowanikwa sei?
El VAT mutero usina kunanga, zvinoreva kuti sechigadzirwa kana sevhisi inopfuura nemumativi akasiyana ekugadzirwa kwayo kana kugoverwa, iyo huwandu ichawedzerwa kwairi.
Mutengi ndiye ane basa rekubhadhara zvizere mutero uyu panguva yekutenga.
Semutemo wakajairika, zvigadzirwa zvakakosha uye zvinodikanwa zvine VAT yepasi uye zvigadzirwa zvisina kukosha ndezvi zvinobhadhariswa mutero nehuwandu hwepamusoro.
Iyo muzana yemutero inoenderana zvakananga nerudzi rwechigadzirwa kana sevhisi.
Kungodzokorora izvo zvakatotaurwa kusvika zvino kubva pandima dzapfuura:
- VAT inowedzerwa muketani rese rekugadzira: Nenzira iyi, kambani yega yega inopindira muchiitiko ichi inosanganisira iyo VAT muzana inoenderana nemasevhisi ayo. Asi, iye anozobhadhara VAT ndiye anoshandisa kana kubvumirana chigadzirwa kana masevhisi.
- Makambani anoita sevateresi: Mumwedzi mitatu yega yega vanofanirwa kubhadhara Treasure mutsauko uripakati peVAT yavanotakura neiya yavanobhadharisa. Kuzviisa mune mamwe mazwi anonzwisisika:
Yese kambani uye nyanzvi inobhadharisa VAT pamavovoice avo uye inopinda iyo VAT yakawedzera kune mutengo wechigadzirwa chavo uye panguva imwechete inofanirwa kubhadhara VAT yemasevhisi avanobata.
- VAT yaunopinda haisi yako, asi Mutero Agency: Izvi zvinoda kuti makambani aidzore katatu.
Ichi chinodikanwa chinozivikanwa seVAT inodzoka uye Treasure inoda kuti iwe udzore mutsauko pakati peVAT yawakapinda neVAT yawakabhadhara, inozivikanwawo seinobvisiswa VAT uye iyo inofanirwa kugara iine hukama nebasa rako rehupfumi.
General VAT
VAT yakawanda muSpain ine 21% kunyangwe isati yave 18%.
Seizvo zita rayo rinoratidzira, ndiwo mutero wakazara unoshandiswa kune zvakawanda zvinhu nemasevhisi ayo vatengi vanotenga:
- Zvishongo
- Appliances
- Mabhuku
- Ropa
- Toys
Mushure mekugadziriswa kwemitero, mamwe masevhisi aimbove neVAT yakaderera akabatana neboka iri, semuenzaniso vagadziri vevhudzi, mabasa emariro, hutano kana mabasa anopiwa kune vanhu vanoita zvemitambo.
Izvo zvinodawo kuratidza kukwira kubva ku8 kusvika ku21% yetikiti kuenda
- Mitambo
- Mafirimu
- Shows
- Concerts
- Matongo
- Nzvimbo dzebhizinesi nezvivakwa zvakagadzirirwa kuputswa kwavo
- Kupinda kumadiscos uye makirabhu ehusiku
Yakaderedzwa VAT
VAT yakadzikiswa ndeye 10%, kunyangwe isati yagadziriswa mutero yaive 8%.
Iyi reti yeVAT inoshanda kune chikafu chose kazhinji, saka rondedzero yacho yakakura kwazvo. Izvo zvinofanirwa kucherechedzwa kuti zvimwe zvekudya zvine mhando yakanyanya kuderedzwa. VAT yakadzikiswa inosanganisira zvese chikafu chevanhu uye chikafu chemhuka.
Kusiyiwa kukuru fodya, iyo VAT iri 21% pamwe neiyo doro, ayo aimbove ari muchikamu chino.
Iniwo ndinoziva sanganisira zvinhu zve
- Zvekurima kana zvemasango zviitiko
- Mvura
- Mishonga yekushandisa mhuka
- Magirazi emaziso
- Contact lenses
- Midziyo yekurapa
- Passenger uye mukwende wekutakura
- Hondo
- Zvikafu zvekudya zvekudya ipapo
- Veruzhinji nzira dzekuchenesa nzira
- Kupinda kumaraibhurari
- Galleries
- Mamiziyamu
Super yakadzora VAT
KuSpain kune mwero weVAT, iyo yakanyanya kuderedzwa VAT iyo ingori 4%.
Rudzi urwu rweVAT rwakagadzirirwa zvigadzirwa zvekudya:
- pani
- Zvigadzirwa zvemukaka
- Hupfu
- Mazai
- Frutas
- Verduras
- Muriwo
- Mbesa nezviyo
- Mabhuku
- Mapepanhau
- Magazini
- Mishonga yekushandisa kwevanhu
- Mota dzevanhu vane kudzikisira kufamba
- Prosthetics nemidziyo yezuva nezuva yekubatsira nehurema
- Dzimba dzakachengetedzwa zviri pamutemo
- Kubhadhara kana runhare-rubatsiro masevhisi.
VAT kutenderera pasirese
VAT ndiyo mutero wakapararira kwazvo pamwe nemutero wemunhu wega uye iyo Corporation Mutero.
Mimwe mitero nemitero yakadai seBII kana iyo Rejisheni Mutero haina kudaro kwese.
Nyika yega yega inochinjisa VAT kune yayo chaiyo, iyo inoshandura kuita amalgam emaphesenti akasiyana uye kunyangwe akasiyana mareti eVAT.
Kunyangwe mukati meEuropean Union pachayo kune mhando dzakasiyana dzeVAT uye matunhu anoshandirwa akadai se en Canary Islands, uko IGIC kana Canary Islands General Indirect Mutero inotonga.
Heino tafura yekuenzanisa yenyika imwe neimwe
| Nyika | General Rudzi | Yakaderedzwa / Yakanyanya Kuderedzwa Rudzi |
| Alemania | 19% | 7% |
| Ositiriya | 20% | 10% (12% Kupaka) |
| Belgium | 21% | 6% (12% Kupaka) |
| Bharugeriya | 20% | N / A |
| Cyprus | 19% | 5% |
| Croacia | 25% | 10% / 5% |
| Denmark | 25% | N / A |
| Slovakia | 20% | 10% |
| Slovenia | 22% | 9,5% |
| España | 21% | 10% / 4% |
| Esitoniya | 20% | 9% |
| Finland | 24% | 14% kana 10% |
| France | 20% | 10% kana 5,5% / 2,1% |
| Greece | 23% | 13% / 6,5% |
| Hungary | 27% | 18% kana 5% |
| Ireland | 23% | 13.5% kana 9.0% kana 4.8% kana 0% / 0% |
| Italia | 22% | 10% / 4% |
| Latvia | 21% | 12% kana 0% |
| Lithuania | 21% | 9% kana 0,5% |
| Luxembourg | 15% | 6% / 3% (12% Kupaka) |
| Malta | 18% | 5% |
| The Netherlands | 21% | 6% |
| Poland | 23% | 8% / 5% |
| Putugaro | 23% | 13% kana 6% |
| United Kingdom | 20% | 5% kana 0% |
| Czech Republic | 20% | 14% |
| Romania | 24% | 9% |
| Suecia | 25% | 12% kana 6% |
Nzvimbo dzisina VAT kana neVAT shoma
| Nyika | Territory |
| Alemania | Helgoland Island uye Büsigen Territory |
| España | Ceuta neMelilla neCanary Islands |
| France | Guadeloupe, Guyana, Martinique uye Reunion |
| Italia | Livingo, Campione d'Italia uye Mvura yeItari yeLake Lugano |
| Greece | Gomo Athos |
| Ositiriya | Jungholz naMittelberg |
| Denmark | Dunhu reGreenland uye Territory yeFaroe Islands |
| Finland | Aland Island |
| United Kingdom | Channel Islands neGibraltar |
VAT inoshandiswa nenyika dzakakosha kwazvo
| Nyika | General Rudzi | Yakaderedzwa rate |
| Argentina | 21% | 10% |
| the national | 4,5% | 1% |
| Ositireriya | 10% | 0% |
| Brasil | 12% | + 25% + 7% +5% |
| Kanadha | 5% | 4,5% |
| China | 17% | 6% kana 3% |
| India | 12,5% | 4% kana 1% |
| Japan | 5% | N / A |
| Mekisiko | 16% | 16% kana 0% |
| Norway | 25% | 14% kana 8% |
| Russia | 18% | 10% kana 0% |
| ChiSebhiya | 19% | 8% kana 0% |
| Switzerland | 8% | 3.8% kana 2.5% |
| Turkey | 18% | 8% kana 1% |
| Ukraine | 20% | 0% |