Ukukhokhwa kwentela Kuyinkinga enzima kakhulu ekuqoqweni kwentela yanoma yiliphi izwe, ikakhulukazi uma kukhulunywa ngezintela ezintsha, ngoba akukho ukuqiniseka okuphelele kubantu mayelana nokusetshenziswa okuhle noma okubi okungenziwa ngale mali nguhulumeni iziphathimandla.
Kodwa-ke, iqiniso ukuthi intela iyingxenye ebalulekile yokuphathwa kanye nesabelomali sezwe ngalinye, ngoba kuvela kulezi zinsiza lapho kwenziwa khona izinsizakalo zomphakathi eziningi esizisebenzisa nsuku zonke.
Ngokuqondile, enye yentela engadala ukungabaza okukhulu phakathi kwezakhamizi yi- Intela yokudlulisa nentela, ngoba kuyintela eyinkimbinkimbi esebenza emithethweni yaseSpain.
Isizathu sokuthi le kuyintela eyinkimbinkimbi ukuthi ayibhekeleli kuphela uhlobo olulodwa lwentela kepha ingafaka ukuhlolwa kwezinhlobo ezintathu ezihlukene zentela, eziletha umehluko obalulekile komunye nomunye.
Ngale ndlela, ukusetshenziswa okujwayelekile kwalo mthetho kusebenza kulezi zimo ezintathu ngokuyisisekelo, ukuze kuthi kamuva, ngokuya ngomcimbi okhokhiswayo, intela ethile ehambelana nawo isetshenziswe.
Imayelana nani Intela yokuDluliswa Kwezimboni kanye Nezenzo Zomthetho Ezigciniwe?
Le ntela isetshenziswa ezimweni lapho thenga uhlobo oluthile lokuhle, njenge ikhaya noma amasekeni, noma futhi lapho siya ngaphambi kommeli olungisa izivumelwano ukukhipha itayitela.
Ngale ndlela, ukuze ubhalise impahla kuRegistry Registry, noma ukubhalisa ushintsho lobunikazi esimweni semoto, siyacelwa ukuba senze le mibhalo, ngaphambi kokuba sikhokhe i-Autonomous Community yalokhu okubizwa nge- "ITP / AJD", eyaziwa kangcono njenge Intela Yokudluliswa Kwezimboni kanye Nemithetho Yomthetho Ebhaliwe.
Kalula nje, nansi intela Izosetshenziswa ezinhlotsheni ezahlukahlukene zokusebenza eziphathelene nokuthengwa nokuthengiswa kwezimpahla ezibonakalayo ezinenani eliphezulu, njengoba kuvame ukwenzeka lapho uthenga amakhaya noma izakhiwo. Ngokunjalo, le ntela nayo ingasetshenziselwa ukwanda kwemali noma kulungiselelwa izenzo ze-notarial.
Ngale ndlela, lapho ukhokha le ntela, kungahunyushwa ukuthi kukhokhelwa ilungelo kanye nomthethonqubo wezinqubo zokuthengiselana kanye nemibhalo ekushintshaneni ngezimpahla zenani eliphezulu. Isibonelo, ukuthengisa ikhaya, le ntela kuzodingeka ikhokhwe ngelungelo esinikezwe lona lokulahla leyo mpahla ukuze kutholakale imali engenayo yezomnotho.
Inkokhelo ye-ITP / AJD yenziwa kuphi?
Ukuze wenze i- Ukukhokhwa Kwentela Kokuthunyelwa Kwezimboni kanye Nemithetho Yezomthetho Ebhalwe phansi, Kufanele uye eHhovisi Lezentela loMphakathi Ozibusayo lapho intela yenzeka khona, lokhu kungakapheli izinsuku ezingaba ngu-30 kwenziwe okwenziwe, noma leso senzo esivumela ukukhishwa kwale ntela.
Kwenziwa kanjani ukukhokhwa kwentela ye-ITP / AJD?
Ukuze ukwazi wenze ukukhokha okuhambisanayo kweNtela Kokuthunyelwa Kwezimboni kanye neMithetho Yezomthetho Ebhaliwe, kubalulekile ukuhlinzeka noma ngabe Umazisi Kazwelonke (i-DNI) noma i-Tax Identification Code (CIF), kanye nekhophi yokuqala nekhophi elula yetayitela lomphakathi kanye nedokhumenti yokuqala yesivumelwano; Ikhophi yalo mbhalo nayo izodingeka uma kwenzeka ukuthi ukusebenza kwesihloko kunombhalo wangasese, omayelana nesenzo lapho kukhuthazwa khona umsuka wentela.
Yiziphi izigaba zeTax on Transmissions Patrimonial Transmissions and Documented Legal Act?
Kule ndawo sinezinhlobo ezintathu ezilandelayo zentela:
- Ukudluliswa kwempahla okubizayo
- Izenzo zomthetho ezibhaliwe
- Imisebenzi yebhizinisi.
Ngasinye sihambisana nomcimbi othile okhokhiswa intela, ngakho-ke kubalulekile ukubheka izici nezinto okufanele kusetshenziswe kuzo eyodwa yalezi zinhlobo zentela.
Isibonelo, esimweni se- ukudluliswa kanzima komndeni, Ingenye yezintela ezijwayelekile kakhulu zalesi sigaba, ngoba kwenzeka kakhulu lapho umuntu ethola okuthile okuhle, okubandakanya isibopho sokukhokha esifanele kumuntu othengise okuhle, okungukuthi, le ntela yentela kuyo yonke imisebenzi esho ukuthi ukudluliswa kwempahla phakathi kwabantu ababili, njengalezo zimo lapho ukuthengiswa kwempahla kwenziwa khona noma uma kwenzeka ukukhiqizwa kokuqashiswa noma ukuqashiswa.
Okwe Imisebenzi yebhizinisi Yebo, sinesimo esihlukile, ngoba lokhu kusetshenziselwa ukuphathwa kwezomnotho kwamaqembu noma izinkampani ezinhloso yazo ukuphatha ukusetshenziswa nokwabiwa kwemali, njengokukhuphuka noma ukwehla kwayo, kanye nokuhlanganiswa kanye / noma ukuncibilika wezinkampani.
Ekugcineni, izenzo zomthetho ezibhaliwe basebenzela amatayitela, ama-notarial kunye nezikweletu zokushintshana. Lapho sesinomqondo ophakathi wokusetshenziswa okwenziwe ngakunye kwalezi zindlela noma izinhlobo zentela, lapho-ke singangena singene shí kuzo, ukuze sikwazi ukuhlaziya izici nezinto ezizichaza kahle, ngaleyo ndlela zibe yizimo nezimo lapho lezi zinto kufanele zisetshenziswe khona.
Ukudluliswa kwempahla okubizayo
Ukudluliswa kwemali okushisayo, ukuthi, njengoba sibonile phambilini, bakhona ekuthengisweni kwezakhiwo noma umthethosisekelo wamalungelo wangempela, ukuqashisa, njll., kuqukethe izinto ezintathu eziyinhloko, okungukuthi umkhokhi wentela, isisekelo sentela kanye nesabelo sentela.
Umkhokhi wentela Ngumuntu okwenzelwe yena ilungelo langempela, kanye nomuntu okhuthaza amafayela wesizinda noma izenzo ezaziwayo, phakathi kweminye imisebenzi.
Isisekelo sentela yentela iqukethe inani langempela lempahla ezodluliswa noma ilungelo elenziwe.
Isilinganiso sentela singahlukaniswa sibe ngamazinga amathathu ahlukene:
- 6% esimweni sokudluliswa kwezakhiwo noma ukudluliswa kwamalungelo wangempela ngalezi zimpahla.
- 4% esimweni sokudluliswa kwempahla ehambayo kanye nemfuyo, kanye nomthethosisekelo ofanele wamalungelo wangempela phezu kwazo.
- 1% esimweni somthethosisekelo wamalungelo wangempela esiqinisekiso, impesheni, amabhondi, imali mboleko kanye nokunikezwa kwamakhredithi.
Ukusebenza Kwebhizinisi
Lapha umkhokhi wentela wenziwa yinkampani, ngaphandle kwezimo zokwehliswa kwemali kanye nokuhlakazwa, lapho umkhokhintela ezokwakhiwa khona ngabalingani. Isisekelo sentela sentela Izonqunywa ngokuya ngezici ezilandelayo:
- Inani elilinganiselwe lomthethosisekelo nokwanda kwemali kanye nama-premium akhishwayo.
- Ezimweni zokuphuma nokuhlanganiswa, isisekelo sizoba yinhloko yebhizinisi elisanda kudalwa noma ukukhuphuka kwemali yenkampani emunca, kanye namaprimiyamu okukhishwa ahambisanayo.
- Ezimweni zokwehla kwemali ekhishwa kanye nokukhishwa, isisekelo sizonqunywa ngenani langempela lempahla namalungelo alethwe kozakwethu.
Lapha inani lentela lizoba ngu-0.5% kuwo wonke amacala.
Izenzo zomthetho ezibhaliwe
Lapho lolu hlobo lwentela lunikezwa, njengoba, njengoba sibonile, elenzelwe amatayitela, izikweletu zokushintshana, imizuzu nobufakazi bezincwadi, njll. Umkhokhi wentela wale ntela uzoba ngumthengi wefa noma ilungelo lemibhalo eyimfihlo.
Isisekelo sentela sentela imvamisa kuzoba yinani elimenyezelwe esimweni samakhophi okuqala ezenzo zomphakathi into yazo ingubuningi noma into eyigugu. Endabeni yamabhilidi wokushintshanisa, isisekelo esikhokhiswayo siyoba inani elidonsiwe, kuyilapho kwizichasiselo zokuvimbela, kuzoba yinani lelungelo eliqinisekisiwe, elishicilelwe noma elenziwe.
Ekugcineni, isabelo sentela sizohlukaniswa sibe izinhlobo ezimbili zentela, okuzoba ngu-0.5% kumakhophi okuqala amatayitela kanye nezenzo ze-notarial, kepha esimweni sezikweletu zokushintshisana, isilinganiso sentela sizonqunywa ngemiphumela enesitembu, ngokuya ngesilinganiso esinqunywe ngumthetho.
Iziphetho
Akungabazeki ukuthi emhlabeni webhizinisi nokuthengiswa kwezakhiwo zezinhlobo ezahlukahlukene, akukhuthazwa nje kuphela, kepha futhi kubalulekile, ukuba nemininingwane enembile yezomthetho nezomthetho, okusinikeza isiqiniseko nokuphepha, kokuhlukahlukene izinqubo zokuthengiselana esingazenzela zona thola noma uthengise izakhiwo, nokuthi senza nini imibhalo esekela ngayinye yalezi zinqubo.
Intela yokudlulisa kanye nezenzo zomthetho ezibhaliwe Kubandakanya umkhawulo obanzi wezomthetho ukuze uhulumeni akubone ngokusemthethweni ukuthenga kwethu, ukuphathwa kwemali kanye / noma ukwenziwa kwamatayitela nemibhalo ebhaliwe.
Ngokuhluleka ukukhokha le ntela, siba sengozini enkulu yokuwela kuzinhlawulo ezibiza kakhulu, okungagcina sekubiza kakhulu kunalokho okungabiza thina ukuqasha ummeli ozosisiza ngenqubo efanele nokukhokhwa kwesivumelwano. Ngalesi sizathu, kunconywa futhi ukuthi ucele insizakalo yobungcweti ngokuphathelene nemininingwane yezomthetho yokufeza lesi sibopho, ngoba ekugcineni kuzosizuzisa izinzuzo eziningi futhi ezinkulu, njengokugwema izinhlawulo zesikhathi esizayo nokusinikeza isiqiniseko ngempahla nokuphathwa kwemali esiyenzayo.