Xa kufikwa ekufakweni kwembuyekezo yerhafu yengeniso, amagama amaninzi abhidayo kunye neengqikelelo avelayo, ubuncinci kubantu abangaqondi kakhulu malunga namanani, iirhafu kunye neepesenti. Enye yezokugqibela ezitsala ingqwalasela enkulu luhlobo lomda. Sazi njani ukuba yimalini ekufuneka siyihlawule? Yahluke njani kudidi olusebenzayo? Ukukukhupha kumathandabuzo, siya kukucacisela ukuba leliphi izinga lomda kwirhafu yengeniso yomntu.
Injongo yeli nqaku ayikokuphendula le mibuzo kuphela, kodwa nokucacisa ukuba yintoni irhafu yengeniso yomntu, umyinge womda kunye Ingaba iyichaphazela njani ingxelo yengeniso? Ukuba ufuna ukwazi ngakumbi malunga nale pesenti, ndincoma ukuba uqhubeke ufunda.
Yintoni irhafu yengeniso yomntu?
Phambi kokuba sichaze ukuba yintoni na irhafu yengeniso yomntu, siza kuqala sihlomle ukuba yintoni kanye kanye le yokugqibela. Le yiRhafu yeNgeniso yoMntu (IRPF), oko kukuthi, yirhafu ukuba bonke abantu bendalo abahlala eSpain banyanzelekile ukuba bayihlawule. Oku kusetyenziswa kwingeniso abayifumene unyaka wonke. Kufuneka kuqatshelwe ukuba le rhafu isekelwe kwimigaqo yerhafu yekhono loqoqosho, ukuqhubela phambili kunye nokuqhelekileyo.
Ukongeza, unyaka wonke, i-Arhente yeRhafu ibekela bucala inxalenye yomvuzo wethu kunye neminye ingeniso, eya kuba yirhafu yengeniso yomntu. Ikwenza oko ngendlela yokuthintela ukuba loo mntu uchaphazelekayo kuya kufuneka ahlawule kamva kwiqumrhu elinye ngengxelo yengeniso. Ke unokuthi le rhafu siyibiza nyanga zonke kukwangaphambili koko kuza kufuneka kuhlawulwe ngabo bonke abemi baseSpain kuNondyebo.
Kufuneka kuqatshelwe ukuba kufuneka sibhatale ngaphezulu okanye ngaphantsi, kuxhomekeka kwisixa semali esiye sahamba phambili ngokusebenzisa zithintelo. Kwimeko apho sihlawule ngaphezulu, i-Arhente yeRhafu iya kuphelela ekubuyiseleni umahluko kuthi xa senze ingxelo yengeniso. Ngokwahlukileyo koko, ukuba sisafuna into ethile ukuze sifikelele kwixabiso ekufuneka siyihlawule, simele siyihlawule.
Ngolu hlobo lokubamba, uRhulumente uyaqinisekisa ukuba sonke siyazithobela izibophelelo zethu zentlawulo kwaye ngaloo ndlela siyakwazi ukuzixhasa ngokwezimali. Ngapha koko, iirhafu zayilwa loo nto. Kodwa ngoobani kanye abahlawuli berhafu yoMvuzo woMntu? Njengokuba, ngabo bonke abantu bendalo abahlala eSpain okanye abahlala phesheya kodwa ngemishini yezozakuzo, baseka phesheya okanye kwiiofisi zozakuzo.
Ingxelo yengeniso ibandakanya iyonke izinto ezintathu ekufuneka ihlawulwe ngerhafu yengeniso yomntu, zezi zilandelayo:
- Izivuno
- Iinzuzo ezinkulu kunye/okanye iilahleko
- Ubalo lwengeniso
Izinga lomda kwirhafu yengeniso yomntu
Ngoku siyazi ukuba yintoni irhafu yengeniso yomntu ngamnye, siza kucacisa ukuba yintoni isantya se-marginal kwirhafu yengeniso yomntu. Imalunga ne ukubamba okongeziweyo kunye nokuphezulu ekufuneka umhlawuli werhafu akuhlawule kumbuzo ukuba uyazuza okanye ukuba yi-euro enye ngaphezu koko kusekwe kwinqanaba lengeniso elihambelanayo. Njengoko iyirhafu eqhubekayo, iireyithi zokubamba zahlulwe ngokwezibiyeli ezahlukeneyo. Ngamnye kubo urhafiswa kwenye ipesenti, eyandayo. Kukwakho into ebizwa ngokuba yireyithi esebenzayo, eyi-avareji yokubamba enxulumene nengeniso yonyaka echazwe ngumhlawuli werhafu.
Zeziphi izibiyeli zerhafu yengeniso?
Njengoko sele sikhankanyile ngaphambili xa sichaza ukuba yintoni izinga lomda kwirhafu yengeniso yomntu, kukho amacandelo ahlukeneyo asekwe yi-AEAT (i-Arhente yoLawulo lweRhafu kaRhulumente). Siza kubabona ngezantsi, kodwa ngendlela eqhelekileyo. Kufuneka kuqatshelwe ukuba uxanduva lokulawula nokuqokelela isiqingatha serhafu luwela kuluntu oluzimeleyo. Ngenxa yoko, banokuguqula imilenze kwaye basebenzise amaxabiso abo. Ewe ngokunjalo, kukho ubuninzi obubekwe nguRhulumente:
- €0 - € 12.450: 19% ireyithi yomda
- € 12.450,01 - € 20.200: 24% izinga lomda
- € 20.200,01 - € 35.200: 30% izinga lomda
- € 35.200,01 - € 60.000: 37% izinga lomda
- Ngaphezulu kwe-€ 60.000: i-45% yezinga lomda
Ngoku ukuqonda ukuba yintoni na i-tranches kunye ne-marginal rate, kubalulekile ukuba siyazi indlela yokwahlula kwizinga elisebenzayo. Ngelixa eyokuqala iphezulu ukuba umhlawuli werhafu ebuzwa yinxalenye yengeniso yakhe, eyesibini imele umndilili wokubanjwa osetyenziswayo kwingxelo yengeniso yomrhafi.
Ingaba iqondo lomda liyichaphazela njani ingxelo yengeniso?
Njengoko umlinganiselo we-marginal ulungelelaniswa kwirhafu yengeniso yomntu, okukhona sifumana ingeniso eninzi, kokukhona siya kuhlawula ngakumbi, ekubeni ipesenti inyuka njengoko icandelo lisanda. Ngamanye amazwi: Okukhona liphezulu inani lengeniso, kokukhona iirhafu ezininzi kuya kufuneka sizihlawule kuNondyebo. Ngoko ke ukubaluleka komlinganiselo womda awubalulekanga xa usenza ingxelo yengeniso. Ukuyiqonda ngcono, siza kunika umzekelo apho siya kuthi sisebenzise iireyithi eziqhelekileyo zikaRhulumente kwaye sele sithobile iminikelo yoKhuseleko lweNtlalo kwaye ngaphandle kokutsalwa okufanelekileyo:
Umhlawuli werhafu ubhengeze ingeniso epheleleyo ye-38 lamawaka eeuro. Kule mali, i-euro yokuqala eyi-12.450 ayinarhafu. Nangona kunjalo, kwi-€ 25.550 eseleyo, uthe umhlawuli werhafu kufuneka ahlawule i-24% kwi-7.750 yokuqala ye-1.812, eya kuba yi-30 iyonke; I-15.500% ye-€ 4.650 elandelayo, eya kulingana ne-37 ye-€ 2.300, kunye ne-851% ye-€ XNUMX eseleyo, eya kuba enye i-XNUMX €.
Isixa esipheleleyo sezi pesenti, ekugqibeleni oko umhlawuli werhafu kumzekelo kufuneka ahlawule, yi-7.313 euro. Le mali ilingana ne-19,25% ye-38 ye-euro eyiwaka echazwe. Ngoko ke, izinga elisebenzayo, elinokuba ngumyinge, lilingana ne-19,25%. Kulo mzekelo, isantya esisezantsi siya kuba ngama-37%, kuba yeyona pesenti iphezulu ekufuneka ihlawulwe.
Ndiyathemba ukuba ngale ngcaciso kuye kwacaca kuwe ukuba yintoni isantya somda kwirhafu yengeniso yomntu kunye nendlela yokubalwa kweebakaki kunye neerhafu zenziwa njani. Khumbula ukuba usoloko unethuba lokuya kwi-arhente ukuze isebenze inkcazo yengeniso yakho, ukuba awuyiboni indlela ongayenza ngayo ngokwakho.