Ngaba uyazi ukuba yintoni irhafu yengeniso yakho? Sonke, ukuya kwinqanaba elikhulu okanye elincinci, siyazi ukuba yirhafu, ukuba isetyenziselwa umntu ngamnye, kwaye iyaqhubeka ... kwaye sihlala siyidibanisa nabantu abaziqeshileyo.
Kodwa, Ngaba uyazi ukuba ngawaphi amacandelo erhafu yengeniso? Ukuba awazi, qhubeka ufunda, siyakucacisa kunye nezinye iikhonsepthi ezinxulumene noko ekufuneka uyazi njengeetafile zerhafu yengeniso yakho, onyanzelekileyo ukuba ahlawule irhafu yengeniso yakho.
Amacandelo erhafu yengeniso yomntu
Izixa zerhafu yengeniso zibandakanya itafile yengeniso, ukuze, kuxhomekeke kwezi, abo bangena okanye bafumana imali eninzi, irhafu iphezulu, kwaye kwabo bahlawula kancinci, irhafu iphantsi.
Injongo ye Izixa zerhafu yengeniso kukulingana kwerhafu.
Irhafu yengeniso yakho, khumbula, yiRhafu yeNgeniso yobuqu, kwaye ihlawulwa ngokubanjwa, oko kukuthi, ihlawulwa kwangaphambili kwikota nganye. Ekupheleni konyaka wekhalenda, kwenziwa ulungelelwaniso phakathi kwento umntu ekufuneka azihlawule ngokwenyani, ngokuchasene noko ahlawule kona, ukuze azi ukuba umntu oziqeshileyo ufanele ukuhlawula ngaphezulu na, okanye urhulumente kufuneka abuyise oko bahlawula ngaphezulu.
Ukubanjwa kwenziwa ngee-invoyisi kwaye iArhente yeRhafu isekwe kubo ukuqikelela ingeniso yomntu ozisebenzelayo.
Uluhlu lweerhafu zengeniso
Ngaphambi kwayo nayiphi na into kufuneka simisele abadumileyo itafile yengeniso yerhafu. Le tafile ibisoloko ingumxholo wamanani olutshintsho kutshintsho ngalunye lwendlu yowiso-mthetho, ihlala isetyenziswa njengesixhobo sonyulo phakathi korhulumente nomnye.
Okokugqibela yayikukuqhubela phambili kokuncitshiswa kwetax evunyiweyo ngurhulumente okhoyo e-ofisini, embindini walo nyaka, kubangela isiphithiphithi, ngakumbi kwii-SMEs ezincinci, ezingenayo ingcali yezezimali.
Le tafile yengeniso yomntu yaqala ukusebenza ngoJulayi 2015, kwaye ihlala ihleli kakuhle kwikhosi yangoku, ilindele utshintsho olunokwenzeka kwikhosi ka-2017.
| isiseko | Ipesenti kaRhulumente | Ipesenti ezimeleyo | Total |
| Ukuya kuthi ga kwi-12.450 | 9,50 | 9,50 | 19 |
| Ukuya kuthi ga kwi-20.500 | 12 | 12 | 24 |
| Ukuya kuthi ga kwi-35.200 | 15 | 15 | 30 |
| Ukuya kuthi ga kwi-60.000 | 18,50 | 18,50 | 37 |
| € 60.000 ukubheka phambili | 22,50 | 22,50 | 45 |
Itheyibhile ibonakala kwiwebhusayithi esemthethweni ye-Arhente yeRhafu ngeenkcukacha zommandla nezaseburhulumenteni kunye nokwahluka kwazo ngokwentlawulo yomrhafi ngamnye.
Ukuba akukho lutshintsho kungekudala, le yitafile yengeniso yomntu ekufuneka uyigcinile engqondweni. Ukuba ugqithisile kwisixa, kwaye uye kwibrakethi elandelayo yengeniso, oko kungathetha ukonyuka ukuya kuthi ga kwipesenti ezisi-8 kwinto oza kuyibhatala kwi-Ofisi kaNondyebo unyaka nonyaka.
Ngubani ohlawula irhafu yengeniso yakhe
Ewe, sele sisazi ukuba uhlawula malini ngokuxhomekeke kumvuzo wakho, kodwa ...ohlawula irhafu yengeniso yakhe?
Sithanda ukwenza impazamo, kwaye ukucinga ukuba kuphela ngabantu abasebenza kwiakhawunti yabo abaphantsi kwerhafu yengeniso yabo, kodwa ayilunganga: ihlawulwa ngabo bonke abantu bendalo, abasebenza bebodwa okanye abanye.
Kwithiyori, Sonke kufuneka sibhengeze irhafu yengeniso yomntu.
Inqaku lesi-8 loMthetho weRhafu yeNgeniso yoMntu liyalela: ngaba ngabarhafi kwiRhafu yeNgeniso, bonke "Abantu abahlala kwindawo yabo eSpain", bobabini "ngabantu bendalo ababehlala phesheya ngenxa yeemeko ezithile ezichaziweyo kwinqaku le-10 lalo Mthetho".
Ke, ngokomthetho, wonke umntu, abantu abadla umhlala-phantsi, abasebenzi, abaziqeshileyo, nabani na ofumana uhlobo oluthile lwengeniso okanye yenzuzo, kufuneka ahlawule irhafu yokunyanzeliswa kwaye, ewe, enze ingxelo yengeniso minyaka le.
Nangona kufanele kucacisiwe, ukuba njengoko sibonile, ngokwengeniso efunyenweyo, ngaphezulu okanye ngaphantsi kwepesenti yerhafu yengeniso iya kuhlawulwa, kwaye ngokwengeniso ethile, abayi kuhlawula irhafu, ngenxa yokuncomekayo ibhalansi, okanye ngenxa yokuba umvuzo wabo umncinci, umzekelo, umntu ongaphangeliyo kulo nyaka uphela.
Nangona kunjalo, kukho ukucaciswa.
Ngoobani abanyanzelekileyo kwaye baxolelwe ukubhengeza irhafu yengeniso yabo?
Oku kunokuba kukubhide kakhulu, kodwa kukho ukungafani kumgaqo, okanye mandithi, iimeko, zabantu abathile hayi banoxanduva lokungenisa imbuyekezo yerhafu yabo.
Kuqala, masithethe ngabantu abanengeniso evela emsebenzini, umvuzo, umvuzo okanye ipenshini abayifumeneyo kunyaka wekhalenda. Abo bangahlangabezani nale miqathango abayinyanzelekanga ukuba babhengeze:
- Unengeniso ye- € 22.000
- Abo bafumana umvuzo we-12.000, ukusuka ngaphezulu komhlawuli omnye, befumana ubuncinci i-1.500 ukusuka kowesibini.
- Ingeniso ye- € 12.000 kwimeko yabantu abadla umhlala-phantsi abanomvuzo kuphela kwinqaku 17.2 loMthetho weRhafu yeNgeniso yobuqu, ngabahlawuli ababini okanye nangaphezulu.
- € 12.000 yengeniso yemali yepenshoni
- Ingeniso ye- € 12.000 xa umhlawuli enganyanzelekanga ukuba abambe nokuba
- Ingeniso ye- € 12.000 xa kufunyanwa umvuzo opheleleyo ovela emsebenzini
Nangona abo bantu banako Ngenisa iingxelo zakho, ngesiqhelo iya kuphuma, kwiimeko ezilungileyo, ukubuya. Ukuba, umzekelo, ungumntu oqokelele intswela-ngqesho unyaka wonke, ungakhange usebenze nangaliphi na ixesha, ungafaka ifayile yakho kwimbuyekezo, kodwa okunokwenzeka ukuba isiphumo siyi-zero.
Kwimeko yokuziqesha, akukho lusindiso: bonke abantu abaziqeshileyo banembopheleleko yokubonisa imbuyekezo yabo, nokuba bathe bavelisa ingeniso eyi- € 600. Isixa asinamsebenzi.
Ukuba ubukhe, njengomntu ozisebenzelayo, ubuncinci bemivuzo, kwaye kuxhomekeke kwimisebenzi obhalise kuyo, kuya kufuneka wenze ukubanjwa kwakho okufanelekileyo kwii-invoyisi, kunye nesibhengezo serhafu yengeniso yakho kwi-19%, ngaphandle kokuba uLuntu lwakho inciphise indawo yepesenti kwi-Autonomous IRPF, kuba uLuntu ngalunye lunokuyenza kwinxalenye yepesenti ehambelana nayo.
Ukubanjwa kwe-IPRF ngo-2017
Omnye uphawu lwerhafu yomvuzo wakho, ukongeza kulungelelwaniso kunye nengeniso, kukuba ihlawulwe kwangaphambili.
Kwabo bazisebenzelayo, ipesenti iyasuswa, ngokwengeniso nakwisebe, kwi uhlobo lwentlawulo yerhafu yengeniso kwangaphambili.
Abazimeleyo kufuneka bathabathe ipesenti kwinto nganye I-invoice ebizwayo ngokuxhomekeke kwirhafu yengeniso yakho, kunye ne-VAT kunjalo.
Ekupheleni konyaka wekhalenda, ubalo luvaliwe, emva koko, iArhente yeRhafu, yenza ibhalansi phakathi kwerhafu yengeniso yokwenyani eveliswe ngokuchasene naleyo ihlawuliweyo.
Ukuba umntu oziqeshileyo, okanye umsebenzi, uhlawula irhafu yengeniso engaphezulu kwesabelo sakhe, iArhente yeRhafu iya kuyibuyisela kuye, ukuba uhlawule kancinci, kuya kufuneka ahlawule, njengoko sisazi sonke.
Kufakwa nini ukubanjwa kwerhafu yengeniso?
Ngelixa umntu oqeshiweyo ekulula kakhulu, kuba umqeshi wenza ukubamba irhafu yakhe, Umntu ozisebenzelayo kufuneka enze lonke ulawulo ngokwakhe, ngoncedo olucetyiswayo noluphantse lunyanzelekileyo lwengcali ebaleni, ewe.
Ngokubanzi, ukubanjwa kungeniswa kwiArhente yeRhafu rhoqo ngekota, ngemodeli edumileyo ye-111, okanye i-115 ukuba yeyokurenta.
Ukuba umntu ozisebenzelayo unethamsanqa (lilungile okanye libi, kuxhomekeke kumntu ngamnye) ukwenza intlawulo ngenxa yerhafu yakho, kufuneka ukwenze oko ngefomu 130.
Imihla yalo nyaka yayi:
- Ikota yokuqala: Epreli 20
- Isibini kaJulayi 20
- Ikota yesithathu: Okthobha 20
- Ikota yesine: Januwari 20, 2017
Isebenza njani i-IRPF kwi-2017
Okokugqibela, sishiya umba odala ukudideka okuninzi, okanye ukuba abantu bahlala betolika gwenxa.
Sihlala sicinga lonto amacandelo erhafu yengeniso yakho asetyenziswa ngokungqongqo, esisigxina, kwingeniso iyonke eveliswe ngabantu abazisebenzelayo okanye abaziqeshileyo.
Oko kukuthi, ukuba umntu uvelisa i-30.000 ngonyaka, ke uhlawula i-24% yerhafu yomntu kwi-30.000. Kwaye akukho lula kangako. Kutheni ingasebenzi ngoluhlobo? Kunganzima ukuchaza, kodwa masizame.
Kuya kufuneka ukhumbule ukuba irhafu yengeniso yakho injengeleli, okukhona unyuka, kokukhona unyuka irhafu.
Ukuba sisebenzisa ipesenti kwisiphumo sokugqibela sengeniso yonyaka efunyenweyo, sinokuphinda kabini, kwaye siphindaphinde kane umvuzo wakhe, sonyusa isixa ekufuneka sihlawulwe sisixa esikhulu.
Amacandelo asebenza zombini iindlela, njengoko umvuzo unyuka, kunjalo nerhafu werhafu yengeniso yakho.
Ngcono masibone umzekelo: Masicinge ukuba umntu uvelise ingeniso ye- $ 40.000 kunyaka wekhalenda. Ewe, ngumntu ongenazingxaki zemali.
Angayihlawula njani loo rhafu yengeniso?
- Kwi- € 12.450 yokuqala, uya kuhlawula i-19%, Oko kukuthi,
- Ukuya kuthi ga kwi-20.200, iipesenti ezingama-24
- Ukufikelela kuma-35.200, 30%
- Ukufikelela kuma-40.000, 37%
Ngamanye amazwi:
- Kwicandelo lokuqala (€ 12.450): € 2.365
- Kwicandelo lesibini (€ 7.750): € 1.860
- Kwicandelo lesithathu (€ 15.000): € 4.500
- Kwicandelo lesine (€ 4.800): € 1.440
Lilonke, lo mntu uvelisa irhafu yengeniso ye: € 10.165
Oko kukuthi, uhlawula imali eqokelelwe kuyo nganye amacandelo erhafu yengeniso yakho unyaka wonke, kwaye njengoko unyuka okanye unyuka icandelo lerhafu yengeniso yakho, uyakuhlawula ipesenti ngokwelo candelo.
Khumbula ukuba xa uhlawula kwangaphambili, uye unyuke izitepsi, akubalwa ngokomnatha okanye kwimali eqokelelweyo rhoqo ngonyaka, kodwa ngekota.
Ngaba kubiza kakhulu? Mhlawumbi, kodwa oko kuqinisekisa ukuba umntu ovelisa ingeniso yesixa, uhlawula kuphela ngokwepesenti, kwaye ukuba iyenyuka, umzekelo, nge-100 euros kuphela, ukonyuka ukuya kuthi ga kumanqaku ayi-8 akwenzelwanga konke ingeniso evelisiweyo.
Umzekelo: ukuba uvelise i-12.600 yengeniso, xa i-19% yesixa se-12.450, ungathanda ukuba basebenzise ipesenti yesixa sesibini, oko kukuthi, i-24%, hayi i-19% kuyo yonke imali yakho? Okanye kuphela kwimali eveliswe kwirenti yelo candelo?
Siyazi ukuba ukhetha okwesibini, kunye ne-Arhente yeRhafu ngokunjalo. Kungenxa yoko le nto amacandelo erhafu yengeniso esebenza ngolu hlobo: Ukulingana kunye nokuqhubela phambili sisitshixo kwirhafu yengeniso.
Kutheni kumzekelo owunika umvuzo wama-40.000 uhambelana ne-10.165, kodwa kwitafile ukubamba amanqaku angama-7.767 kumvuzo ofanayo?
Molo Diego,
Umzekelo kukusasazeka okusasazekileyo phakathi kuka-2015 no-2016. Kwaye umzekelo umalunga no-2017. Ikwangumbono, kuba oko umhlawuli werhafu ekufanele ukuhlawula kuxhomekeke ekubeni ungatshatanga, uxanduva losapho, iminikelo, iminikelo, njl.
Ndiva ukudideka komfanekiso. Konke okugqibelele
Molo ngokuhlwa, enkosi kakhulu ngenqaku! Nantso umbuzo wam,
Ndizimele unyaka onesiqingatha kwaye ndineminyaka engama-25 ubudala. Oko kukuthi, ndihlawula umrhumo ocuthiweyo (okwangoku i-187) kwaye kwii-invoice zam ndenza i-7% yokubamba irhafu yengeniso yomntu. Ngaba oko kubamba kuxhomekeke kumvuzo onawo? Iitafile zerhafu yengeniso yakho kunye nemida ye-12.450, 20.200, 30.200 ... ziyandichaphazela kwaphela? Kwingxelo yengeniso ndiza kuhlawula ngokwengeniso, kodwa ndihlala ndibala ipesenti enye? Kudala ndinayo loo mibuzo, kodwa namhlanje umhlobo undibuze ukuba angenza i-invoice egameni lam kuba iyinto ethile, kwaye ke, ngoku andazi ukuba ndiyayinyusa na imali yam, izakuchaphazela Ipesenti endizakuyibhatala kwi-hacienda okanye hayi ... ndilahlekile kancinci ...
Ndiyabulela kakhulu!!
Ndikucebisa ukuba ungafaki i-invoice nakubani na, i-7% yokubamba isebenza kwiminyaka emi-3 yokuqala emva kokuba ubhalisile, emva koko inyuka ibambe i-15% eqhelekileyo.
Mva kwemini uSusana Maria.
Into yokuqala enkosi ngeenkcazo zakho kwaye into yesibini kukubonisa (ukuba andiphazami) kwinkcazo malunga nomntu oxela umvuzo we-40.000,00 / ngonyaka kwisiqendu sesine, isixa esivelisiweyo irhafu yengeniso ayiboniswanga ngu-ti (1.440), ukuba ayingo-1.776, kuba ukugqitha kuya kusuka kuma-35.200 kuye kuma-40.000 ngama-37%, akunjalo?
Enkosi ngokundikhupha ngaphandle kwamathandabuzo.
Un saludo
Molo Igor, Enkosi.
Unyanisile ukugqithisa kwamacandelo, bahlawuliswa irhafu kwisinyathelo esilandelayo. Ndiyabulisa kuSusana
Molo, mva kwemini entle, umbuzo wam yile ilandelayo, ndingumntu odla umhlala-phantsi ngenxa yomhlolokazi phantse iminyaka engama-30 ndiqokelela ipenshini yoshishino kwaye andizange ndifumane okanye ndikholelwe ukuba ndinelungelo le-IRPF. Ihlawulwe ngo-2015
Ndinonyaka ndiziphangelela, lixesha lokuqala ndenza irente kwaye ndiyiqokelele ngo-2016, € 3000 ngoncedo, inkxaso-mali kubantu bokuqala abaziqeshileyo, andikwazi ukuyeka ukufunda, lonto izakundibhatala , kodwa kangakanani? Andazi ukuba ndingawubala njani.
Molo, ukuza kuthi ga ngoku ndisebenza ngokusisigxina (40h) ngeveki kwaye ndinomvuzo opheleleyo wonyaka we- € 25.000 kunye nokwahluka konyaka kwe-10%.
Ndicinga ukunciphisa usuku lwam lokukhathalela abantwana luye kwi-35h ngeveki, ekuthi ngoku ndibala umvuzo wam wonyaka ube yi- $ 21.875.
Okwangoku ndibambe i-11.44% (ndinabantwana aba-2 kunye nemboleko mboleko).
Ndingathanda ukwazi ngaphezulu okanye ngaphantsi ukuba ingabanjani i-IRFP yam? nokuba iya kuncitshiswa okanye igcinwe.
Enkosi! Umbuliso.
Sawubona!
Ukusukela nge-24 kaMeyi, 2017 ndithathe umhlala-phantsi, ukongeza ekubeni ndingumhlolokazi ukusukela ngo-86, ke ngoko ndiqokelela ipenshini yomhlolokazi kwelinye icala ndithathe umhlala-phantsi.
I-6,36% yerhafu yengeniso yakho isetyenziselwa ipenshoni enye kunye nenye.
Umbuzo wam ngulo.
Njengokuba ndithathe umhlala-phantsi, kuchanekile ukuba ndifumana isixa semali, umhlala-phantsi wam ngama-739 kwaye ipenshini yomhlolokazi wam ngama-314.
Imibuliso enkosi kakhulu
Ndisebenzile inkampani kwaye bandibiza nje i-euro ezingama-720, irhafu yengeniso yomntu, ngaba ichanekile?
Idatha ibonakala ingenakulunga kum. Umntu ofumana i-40000 yeerandi ufumana irhafu yengeniso engaphezulu kwe- € 10000, Oko kukuthi, umndilili wenqanaba elingaphezulu kwe-25%. Nangona kunjalo, ukuba uya kwitafile yokuqala yenqaku, uhlobo oluqhelekileyo lwerhafu yengeniso yomntu ofumana i-40000 ye- € imalunga ne-20,5%.
Yeyiphi ekufuneka uyiqwalasele?
Molo, enkosi ngenqaku. Inkxalabo yam yile ilandelayo: kulo nyaka ndisebenze kuphela kwiprojekthi yophando ngengeniso ye-600 euro ngenyanga, iinyanga ezimbini. Iyonke i-euro ezili-1200. Khange ndiyisayine ikhontrakthi kwaye ngoku kufuneka ndenze i-invoice. Ngaba kufuneka ndibhalise kwi-IAE? Ngaba ndingadlula nje i-invoyisi ngesaphulelo somvuzo we-15%? Ngaba ndinyanzelekile ukuba ndixele?
Siyabonga,