Ngenxa yokungazi, abantu abaninzi bayangcangcazela kukuva nje okanye ukubona igama elithi "iirhafu." Kuqhelekile ukuhlawula irhafu phantse yonke into: ukutya, indlu, ulonwabo, ezothutho, njl. Ayimangalisi ke into yokuba kufuneka sihlawule xa sizuze into ethile njengelifa. Le rhafu ibizwa ngokuba yirhafu yelifa.
Kule nqaku siza kuchaza ukuba loluphi uhlobo lwerhafu, uyibala njani kwaye ngubani omele ayihlawule. Ke ukuba ufuna ukwazi kwangaphambili ukuba kufuneka uhlawule malini okanye ufuna nje ukwazi ngakumbi ngesihloko, ndincoma ukuba uqhubeke ufunda.
Yeyiphi irhafu ehlawulwa kwilifa?
Xa isizalwane sethu siswelekile kunye / okanye sivela kumyolelo womntu, xa ixesha lakhe lifika sakuzuza njengelifa konke okanye inxenye yelifa lakhe, eligcina ngokuba yinxalenye yelifa lethu. Olu fikelelo lutsha alukho rhafu. Xa siyifumana, kufuneka sihlawule irhafu yelifa. Kwenzeka into efanayo nakwiminikelo: Ukuba sifumana ilifa okanye umnikelo, kufuneka sihlawule irhafu. Abo bajongene nokulawula olu hlobo lwerhafu luLuntu oluZimeleyo. Ke ngoko, ukufumana ilifa e-Andalusia, Asturias okanye eMadrid kuneziphumo ezahlukileyo kwezoqoqosho kubaxhamli okanye iindlalifa.
Ngokubhekisele kwilifa kunye neRhafu yeZipho, yirhafu ethe ngqo. Ngamanye amagama: Isetyenziswa kwingeniso yezoqoqosho nakwiimpahla zabantu. Yintoni egqithisile, inenkqubela phambili kwindalo, Oko kuthetha ukuba irhafu iyenyuka njengoko isiseko serhafu sinyuka.
Ibalwa njani irhafu yelifa?
Kubalulekile ukwazi ukuba irhafu yelifa kwimeko yelifa kufuneka ihlawulwe kwithuba leenyanga ezintandathu ukusukela kumhla wokubhubha komfi. Ukubala ukuhlawulwa kwalo rhafu, ukubala okuninzi kuyafuneka. Masibone inyathelo ngenyathelo:
Impahla yasekhaya (izindlu nomhlaba) + iiasethi namalungelo = Gross estate
Gross estate - (Iirhafu + Amatyala + Iindleko ezitsalwayo) = Ilifa elipheleleyo
Ilifa lilonke / Inani leendlalifa ngokwemigaqo okanye umyolelo = Isabelo selifa lomntu ngamnye
Isabelo selifa lomntu ngamnye + I-inshurensi yobomi (ukuba ikho) = Ingeniso ehlawulelwa irhafu
Isiseko serhafu - Ukuncitshiswa = Isiseko seRhafu
Isiseko serhafu + Ipesenti yerhafu okanye ireyithi = Imali epheleleyo
Isabelo esipheleleyo + Umlinganiso ophindaphindiweyo = Umyinge wetax
Ireyithi yetax + Iibhonasi kunye nokuncitshiswa = Ukuhlala okanye iyonke ekufuneka ihlawulwe
Ezi zibalo zibonakala zinzima kakhulu ekuqaleni. Ukwenza izinto zibe lula kuwe, siza kuchaza ukuba ziyintoni kunye nendlela yokufumana ezinye zezi ngcamango. Nangona kunjalo, gcinani engqondweni ukuba uninzi lwala maxabiso luya kuxhomekeka kuLuntu oluZimeleyo esikulo, kuba ngabo abalawula Ilifa kunye neRhafu yoMnikelo.
Isiseko esirhafelwayo, ukuncitshiswa, isabelo esipheleleyo, iipesenti, umyinge werhafu kunye nokuphindaphinda kwezinto ezenziwayo
Kuba iiasethi zethu ziyonyuswa emva kokufumana ilifa, kufuneka sihlawule. Ngesi sizathu kufuneka siqale sibale isiseko serhafu. Oku kufunyenwe ngexabiso elipheleleyo leeasethi kunye namalungelo enza umhlaba opheleleyo. Ukuncitshiswa okuxhomekeke kuluntu oluzimeleyo kunokuncitshiswa kulo. Oku kuncitshiswa kunokuba ngokwemvelo kwee-asethi, ukukhubazeka okanye ubudlelwane, phakathi kwabanye, kwaye kunike ukuhlawulwa.
Nje ukuba sibe nesiseko esirhafelwayo, lixesha lokuba sisebenzise ixabiso elothusayo: Ipesenti yerhafu. Njengokuncitshiswa, le pesenti ixhomekeke kuLuntu oluzimeleyo. Nangona kunjalo, kukho umgaqo karhulumente obeka ireyithi ephakathi kwe-7,65% kunye ne-34%, kuxhomekeke kwisiseko esipheleleyo serhafu. Kumthetho, elona xabiso liphezulu lelifa, kokukhona kufuneka uhlawule. Nje ukuba kufakwe ipesenti yerhafu yelifa elingqinelanayo, intlawulo epheleleyo iyafumaneka.
Ukufumana isabelo serhafu, ezi zibalo azonelanga. Kwisabelo esipheleleyo, ii-coefficients eziphindaphindayo kufuneka zongezwe. Oku kwahluka ngokwendalo eyayikhona ngaphambili kwindlalifa kunye neqela lobuzalwana abangasekhoyo nendlalifa. Ukongeza ezi zimbini sizakufumana ukungalingani kokuphindaphinda. Kukho amaqela angamaqela amane:
- I: Ukwamkelwa kunye nenzala engaphantsi kweminyaka engama-21 ubudala.
- II: Ukwamkelwa kunye nenzala yeminyaka engama-21 okanye nangaphezulu, abanyukayo, abamkeli kunye nabatshati.
- Okwesithathu: Idigri yesibini yecollater (abantakwenu) kunye neyesithathu (oomalume, abatshana), kunye nabanyukayo kunye nenzala ngobudlelwane.
- IV: Idigri yesine yeekholorali (abazala), izidanga ezikude ngakumbi nezingaqhelekanga.
Iibhonasi, ukuncitshiswa kunye netotali yokuhlawula
Okokugqibela, kuya kufuneka ufake zombini iibhonasi kunye nokuncitshiswa komyinge werhafu. Kwakhona baxhomekeke kuluntu oluzimeleyo. KuLuntu lwaseMadrid, umzekelo, isaphulelo ngama-99% kumrhumo wokunyuka, iqabane kunye nenzala. Ngesi sizathu, ilifa eMadrid lilunge ngakumbi.
Ngubani ekufuneka ahlawule irhafu yelifa?
Ngokomgaqo, umntu osoloko ehlawula irhafu yelifa lowo ufumana ubambiso. Ke ngoko, le nto injengale:
- Ulandelelwano: Abangena ezihlangwini, okt amagosa, iindlalifa, njl. Hlawula irhafu.
- Iminikelo: Umntu owenzekileyo, oko kukuthi, umntu ofumana umnikelo, uhlawula irhafu.
- Iinshurensi zobomi: Umxhamli uhlawula irhafu.
Kwimeko yomntu osemthethweni oxhamla kwilifa, ngaloo ndlela esonyusa iiasethi zakhe, ayihlawuliswa rhafu yelifa, ukuba ayiyiyo irhafu yombutho. Kungenxa yokuba abantu abasemthethweni liqela labantu bendalo abaphendula abantu besithathu ngeeasethi zabo, hayi ngeeasethi zamalungu abo.
Ngokumalunga nexesha lokuhlawula, liyahluka ngokuxhomekeke kwimeko. Kwimeko yelifa, abaphumeleleyo baneenyanga ezintandathu zizonke ukusukela ngala mhla wokusweleka komntu. Kwelinye icala, xa kufikwa kwiminikelo, umhla wokugqibela wokungeniswa ziintsuku ezingama-30 zomsebenzi ukusukela ngala mhla wokunikezelwa kwawo.
Kuphela kufuneka siphande ukuba yeyiphi imigaqo kuLuntu oluZimeleyo ukuze sikwazi ukubala ukuba ingakanani imali esiza kuyibhatala kwilifa lethu. Ukuba sinethamsanqa sihlala kwenye apho kufuneka sihlawule kuphela isixa esingumfuziselo, kwaye ukuba sinelishwa kufuneka sikhuphe isixa semali esibalulekileyo.