Zininzi iirhafu ezikhoyo namhlanje. Enye yezona zinto zisisiseko nezibalulekileyo kubo bonke abantu ibizwa ngokuba yirhafu yengeniso yomntu. Kunokuthiwa ukuqonda kwayo lunyanzeliso loluntu kubo bonke abahlali baseSpain. Ukukunceda ukuba uyiqonde ngcono le rhafu, siza kukucacisa ukuba yintoni na i-IRPF.
Ukuba unayo nayiphi na imibuzo malunga nale rhafu, ndincoma ukuba uqhubeke ufunda. Siza kucacisa ukuba yintoni irhafu yengeniso, ngubani oyihlawulayo kwaye yimalini ehlawulwayo.
Yintoni irhafu yengeniso kwaye ihlawulwa ngubani?
Ukwazi ukuba yintoni i-IRPF, kubalulekile ukuba sazi ukuba zithetha ukuthini ii-akhronimi zayo: Irhafu yoMvuzo woMntu. Kwaye yintoni umntu wendalo? Lo ngumntu onokuba nawo omabini amalungelo kunye nezibophelelo. Ngokusisiseko, umntu wendalo ngumntu ohlala eSpain.
Ukuthathwa njengomhlali eSpain, imvelaphi okanye ubuzwe abunamsebenzi. Ukuba uhlala ixesha elininzi kweli lizwe, uthathwa njengomhlali. Ke ngoko, abo bantu banobuzwe baseSpain abachitha ixesha elininzi phesheya abajongwa njengabahlali baseSpain, ngoko ke akufuneki bahlawule le rhafu. Nangona kunjalo, kukho ezinye iimeko, ezinje ngoonozakuzaku. Ngokwahlukileyo koko, abantu basemzini abahlala kweli lizwe kufuneka bayihlawule, nangona bengabemi baseSpeyin.
Ngoko ke, irhafu yengeniso yomntu ngamnye yirhafu ebekwe kumntu ngamnye onegalelo ekugcinweni koRhulumente. Koko kukuthi: Ngabemi abahlawula le rhafu. Kamva siza kuchaza ukuba zeziphi izinto ezinefuthe kwisixa ekufuneka sisiwe kuRhulumente.
Ukusebenza kwiSebe lezeMali
Sonke siyazi ukuba ekupheleni konyaka, kuncinci okuseleyo ukwenza ingxelo yengeniso eyoyikekayo. Kwezinye iimeko lixesha lokuhlawula imali eninzi kwiSebe lezeMali, kwaye kwezinye nguNondyebo obuyisela enye yemali ehlawulweyo. Unyaka wonke, abantu bahlawula irhafu ehlawulwa kwangaphambili ngenyanga kuNondyebo. Bonke abasebenzi abane-payroll bane-retention kuyo, oko kukuthi, abafumani mvuzo wabo upheleleyo ekubeni inxalenye igcinwa ngumqeshi ukuze ingene kwi-Ofisi kaNondyebo egameni lomqeshwa. Oku kubizwa ngokuba "yintlawulo kwi-akhawunti".
Kwenzeka into efanayo nakwi-freelancers. Nanini na umntu ebahlawulela ityala, kwaloo invoyisi babamba ipesenti esekwe ngumthetho. Loo nxalenye ibanjiweyo ifakwe kamva kwiSebe lezeMali egameni lakho.
Logama nje izixa-mali ezihlawulwe kwiSebe lezeMali zigqithise ngokuhambelana noko kuhambelana nomntu ekufanele ahlawulwe, oku kungenza ibango lembuyekezo yemali ehambelanayo. Kodwa lumka, okwahlukileyo kuyenzeka kwakhona: Ukuba sihlawule ngaphantsi kwesabelo sethu, uNondyebo uya kubanga esinye.
Yimalini ehlawulwayo kwirhafu yomvuzo womntu?
Ngoku siyazi ukuba yintoni irhafu yengeniso yomntu, siza kucacisa ukuba yimalini ehlawulwayo kwaye zeziphi iimeko ezinefuthe kwesi sixa. Ukuhlawula le rhafu, umntu kuthethwa ngaye makagcwalise ifom 100 elungiselelwe ngu Arhente yeRhafu. Yakuba izaliswe ifom, kubalwa okokugqibela kwento ekufuneka uyihlawule okanye ekufuneka uyibuyise. Imali ekufuneka ummi ngamnye eyihlawule Kuxhomekeke ngaphezu kwayo yonke ingeniso yakho, kodwa nakwimeko yakho yobuqu. Xa sithetha ngengeniso, kubalulekile ukwazi ukuba yirhafu eqhubekayo. Oko kukuthi: Okukhona ufumana ngaphezulu, kokukhona kufuneka uhlawule. Ngo-2022, ezi brackets zerhafu yengeniso zisekiwe:
- Ukuya kuthi ga kwi-€ 12.450 ngonyaka: i-19% yerhafu yengeniso yomntu
- I-12.450 ukuya kwi-19.999 € ngonyaka: i-24% yerhafu yengeniso
- I-20.000 ukuya kwi-35.199 € ngonyaka: i-30% yerhafu yengeniso
- I-35.200 ukuya kwi-59.999 € ngonyaka: i-37% yerhafu yengeniso
- I-60.000 ukuya kwi-299.999 € ngonyaka: i-45% yerhafu yengeniso
- Ukususela kwi-€ 300.000 ngonyaka: i-47% yerhafu yengeniso yomntu
Izinto eziphembelela isixa serhafu yengeniso yomntu
Xa besenza ingxelo yengeniso, abantu ngokubanzi bahlawula umvuzo wabo wonyaka ohambelana nawo. Kodwa nangona kunjalo, Akuqwalaselwa kuphela ingeniso evela emsebenzini, kodwa yonke ifakiwe. Lo mvuzo ungengomsebenzi unokuba luncedo, izibonelelo, ingeniso evela kwiimveliso zemali, njl. Zonke kufuneka zibhengezwe.
Nangona kunjalo, ingeniso ayithathelwa ingqalelo kuphela xa usenza ingxelo yengeniso, ukuba akunjalo kwanemeko yobuqu yomntu ngamnye. Kukho izinto ezininzi ezinokuthoba imali ekufuneka ihlawulwe, njengokukhubazeka, ukuba nezalamane ezixhomekeke kuwe, ukuba ngaphezulu kweminyaka engama-65, njl. Ngale ndlela, abantu ababini abanomthamo wengeniso efanayo, abanakuhlawula ngokufanayo, ekubeni iimeko zabo zahlukile.
Okokugqibela, kusafuneka sikhankanye oko kubizwa ngokuba “kukutsalwa”. Ezi zezinye iindleko ezenziwe ngulo mntu kuthethwa ngaye kwaye ezinciphisa imali ekufuneka ihlawulwe kuNondyebo. Ezi zidla ngokuba yimirhumo kwizicwangciso zomhlalaphantsi, iminikelo, njl.
Ndiyathemba ukuba eli nqaku likwenze kwacaca kuwe ukuba yintoni irhafu yengeniso yomntu.