Uma uthola imali engenayo eSpain kodwa Awuyena umhlali wentela endaweni yaseSpainKungenzeka kakhulu ukuthi kuzodingeka ubhekane ne-Non-Resident Income Tax (IRNR). Le ntela inezici eziningi ezihlukile, enamanani ahlukene kuye ngomthombo wemali engenayo, okuhlukile ngaphansi kwezivumelwano zamazwe ngamazwe, kanye nemithetho ekhethekile yamaqembu athile, ngakho-ke kubalulekile ukuqonda ukuthi isebenza kanjani ukuze ugweme ukukhokha ngokweqile... noma ukukhokha kancane.
Kuyo yonke le ncwadi uzobona ngokuningiliziwe Iyini i-IRNR, ubani okufanele ayikhokhe, kunqunywa kanjani ukuhlala entela?Lo mhlahlandlela uchaza ukuthi imali engenayo ethathwa njengetholwa eSpain, ukuthi yiziphi izilinganiso zentela ezisebenzayo, ukuthi kufanele ufake nini ifomu lokubuyisa intela, ukuthi yimaphi amafomu okufanele uwasebenzise, kanye nezindima ezihilelekile (ummeleli, i-ejenti ebamba imali, iqembu elinomthwalo wemfanelo, indawo esikhundleni, njll.). Uveza konke lokhu ngendlela ewusizo, ngolimi olucacile, futhi esekelwa yimithetho yamanje kanye nezivumelwano zentela ephindwe kabili iSpain ezisayine namazwe amaningi.
Iyini Intela Yengeniso Yabangebona Abahlali (i-IRNR)?
I-IRNR iyi- intela eqondile ekhokhiswa emalini engenayo etholwe eSpain ngabantu ngabanye kanye nezinhlangano ezingezona izakhamuzi zentela kuleli lizwe. Ngamanye amazwi, uma ungayikhokhi iNtela Yengeniso Yomuntu Siqu (esimweni sabantu ngabanye) noma iNtela Yengeniso Yenkampani (esimweni sezinhlangano) kodwa ukhiqiza imali endaweni yaseSpain, lena yintela esebenzayo.
Empeleni, i-IRNR iqinisekisa ukuthi Abantu abangebona izakhamuzi banikela ngentela yemali engenayo etholakala eSpainKodwa-ke, abakho ngaphansi kwemithetho efanayo yentela yomhlaba wonke esetshenziswa kubahlali (abakhokhiswa intela kuyo yonke imali engenayo yabo, kungakhathaliseki ukuthi itholakala kuphi). Lapha, njengomthetho ojwayelekile, intela ikhokhiswa kuphela emalini engenayo etholakala ngaphakathi kwendawo yaseSpain.
Imithetho eyisisekelo elawula intela ibekwe ku- Isinqumo Sezomthetho Sasebukhosini 5/2004, sangoMashi 5, evuma umbhalo ohlanganisiwe woMthetho Wentela Yengeniso Yabangebona Abahlali, kanye nemithethonqubo yawo yokusebenzisa, I-Royal Decree 1776/2004, yangomhla zingama-30 kuJulayiNgaphezu kwalokho, okulandelayo kudlala indima ebalulekile: izivumelwano zokugwema intela ephindwe kabili izivumelwano ezisayinwe yiSpain nezinye izifundazwe, ezibusa imithetho yasekhaya uma isebenza.
ISpain ikwenzile izivumelwano zentela eziphindwe kabili ezicishe zibe yikhulu ezisebenzayoIningi lalezi zivumelwano lihambisana ne-OECD Model Tax Convention. Ezimweni eziningi, lezi zivumelwano zinquma ukuthi imali engenayo ikhokhiswa intela kuphela ezweni ohlala kulo, kuphela ezweni osuka kulo (eSpain), noma kokubili ngemikhawulo yesilinganiso sentela.
Ngokombono wesakhiwo, i-IRNR ingasebenza njengentela ye imvelo yomuntu siqu noma yangempelaKuye ngokuthi umkhokhi wentela usebenza ngesikhungo esihlala njalo eSpain (lapho sifana kakhulu neNtela Yengeniso Yenkampani) noma ngaphandle kwayo (lapho imali engenayo evela emithonjeni yaseSpain kuphela ekhokhiswa intela, ngaphandle kokukhishwa kwezindleko).
Isebenza kuphi i-IRNR futhi kusho ukuthini indawo yaseSpain
I-IRNR iyasebenza kulo lonke izwe laseSpainUma kucatshangelwa ezinye izici. Ihlanganisa indawo yoMbuso, indawo yomoya, amanzi angaphakathi, ulwandle lwendawo kanye nezindawo zangaphandle lapho, ngokuhambisana nomthetho wamazwe ngamazwe, iSpain isebenzisa noma ingasebenzisa ubukhosi noma amalungelo phezu kolwandle, inhlabathi engaphansi kanye namanzi aphakeme, kanye nemithombo yayo yemvelo.
Kodwa-ke, lolu hlelo lokusebenza olujwayelekile luqinisekiswa ngokuba khona imithethonqubo ekhethekile kanye nemithethonquboEzweni laseBasque naseNavarre, izinhlelo zabo zesivumelwano sezomnotho kanye nesivumelwano ziyasebenza; kanti eziQhingini zaseCanary, eCeuta naseMelilla kunemithetho ethile, kokubili yentela eqondile nengaqondile, engathinta intela yabangebona izakhamuzi.
Ngaphezu kwalokho, kumele kukhunjulwe njalo ukuthi, ngaphezu komthetho wangaphakathi, izivumelwano nezivumelwano zamazwe ngamazwe ezifakwe ngokufanele ohlelweni lwezomthetho lwaseSpain (Isigaba 96 soMthethosisekelo) sinquma ukuthi ubani okhokha intela nokuthi kanjani esimweni ngasinye. Ngakho-ke, ngaphambi kokucabanga ukuthi imali engenayo ikhokhiswa intela eSpain ngaphansi kohlelo lwe-Non-Resident Income Tax (IRNR), kubalulekile ukuhlola ukuthi isivumelwano sentela esisebenzayo siyawunikeza noma siwukhawulela yini lo mthetho kuHulumeni wendawo yokuhlala.
Ubani okhokhisa intela ngaphansi kwe-IRNR (Non-Resident Income Tax)
Ngokuvamile, bangabakhokhi bentela be-IRNR, Abantu kanye nezinhlangano ezingahlali eSpain ezithola imali endaweni yaseSpainngaphandle kokuthi bangaphansi kweNtela Yengeniso Yomuntu Siqu (i-IRPF) noma iNtela Yengeniso Yenkampani. Isihluthulelo sisekuhlalisweni okungekona kwentela eSpain, okunqunywa kabi: Intela Yengeniso Engebona Abahlali (i-IRNR) isebenza kuphela uma intela njengesakhamuzi ingasebenzi.
Leli qembu lihlanganisa, isibonelo, Izisebenzi zakwamanye amazwe ezihlinzeka ngezinsizakalo eSpain futhi ziyizakhamuzi zentela kwamanye amazweAbatshalizimali abangebona abahlali abanezindawo eziqashiwe endaweni yaseSpain, abantu abathola izinzuzo noma inzalo ezinhlanganweni zaseSpain, noma labo abathengisa izindlu eziseSpain ngaphandle kokuba nendawo yokuhlala yentela lapha.
Okunye okufakiwe ku-IRNR yilokhu izinhlangano ezingaphansi kohlelo lokwabiwa kwemali engenayo ezisungulwe phesheya (njengobambiswano oluthile, ubambiswano, njll.) lapho bekhona eSpain: isibonelo, ngoba benza umsebenzi wezomnotho njalo lapha ngezikhungo noma izindawo zokusebenza, noma ngoba basebenza nge-ejenti egunyaziwe ukwenza inkontileka egameni lenhlangano.
Kukhona futhi iqembu elithile kakhulu: abantu bemvelo abanobuzwe bangaphandle, abaphethe isikhundla sabo esisemthethweni noma umsebenzi lapha, naphezu kokuhlala eSpain Njengamalungu ezithunywa zezobunhloli, amahhovisi enxusa, noma izikhulu ezisebenzayo zamanye amazwe, njalo ngaphansi komgomo wokubuyisana. Ngezinjongo zentela, bangase bakhokhiswe iNtela Yengeniso Engeyona Eyezakhamuzi (i-IRNR) esikhundleni seNtela Yengeniso Yomuntu Siqu (i-IRPF).
Umthetho we-IRNR uphinde wethule imithetho ekhethekile mayelana abameleli, izinhlangano ezinesibopho, ama-ejenti okubamba kanye nabathatha indawo yomkhokhi wentela ukuqinisekisa ukuqoqwa kwentela, uma kucatshangelwa ukuthi umuntu obophekile uhlala ngaphandle kweSpain futhi kungaba nzima kakhulu ukulawula i-Tax Administration.
Inqubo yokuhlala entela inqunywa kanjani eSpain?
Indawo yokuhlala yentela yabantu ngabanye ilawulwa ku Isigaba 9 soMthetho Wentela Yengeniso Yomuntu SiquLo mthetho ubeka imigomo eminingana, futhi kwanele ukuthi eyodwa yayo ihlangatshezwane nomuntu obhekwa njengomhlali wentela eSpain futhi, ngenxa yalokho, angaphansi kweNtela Yengeniso Yomuntu Siqu (i-IRPF) hhayi iNtela Yengeniso Engeyona Eyezakhamuzi (i-IRNR) (ngaphandle kwemigomo ekhethekile).
Inqubo yokuqala yilena yokuthi ukuhlala eSpain izinsuku ezingaphezu kuka-183 phakathi nonyaka wekhalendaUkuze kubalwe lesi sikhathi, kufakwa ukungabikho ngezikhathi ezithile, ngaphandle kokuthi umkhokhi wentela afakazele ukuthi ungumhlali wentela kwelinye izwe. Uma izwe okukhulunywa ngalo liyindawo yokukhosela intela, iziphathimandla zentela zingadinga ubufakazi obuqinile bokuhlala okungenani lezo zinsuku ezingu-183.
Inqubo yesibili igxile ku- isikhungo sezintshisekelo zomnothoUmuntu uzobhekwa njengomhlali uma enesisekelo noma isikhungo esiyinhloko semisebenzi yakhe yezomnotho noma izintshisekelo zakhe eSpain, ngokuqondile noma ngokungaqondile: isibonelo, uma iningi lezimali zakhe, amabhizinisi noma imithombo yemali engenayo incike endaweni yaseSpain.
Okwesithathu, kukhona ukucabanga: kuyaqondakala ukuthi othile unezakhe ukuhlala okuvamile eSpain uma oshade naye (abangahlukaniswanga ngokusemthethweni) kanye nezingane zakho ezincane ezithembele kuwe behlala lapha.ngaphandle uma kufakazelwe ngenye indlela. Lokhu kucatshangelwa kungachithwa ngobufakazi obanele bokuhlala entela kwelinye izwe.
Ngaphezu kwalokho, uMthetho Wentela Yengeniso Yomuntu Siqu ubheka abantu abathile njengabakhokhi bentela yale ntela, noma ngabe bahlala kwamanye amazwe. Izakhamuzi zaseSpain ezihambela kwamanye amazwe ngenxa yesimo sabo njengamalungu ezithunywa zezobunhloli noma amahhovisi enxusa, abaphathi bezikhundla ezisemthethweni noma abasebenzi, noma izisebenzi zikahulumeni ezisebenzayo kwamanye amazwe. Iphinde igcine, phakathi nonyaka woshintsho kanye neminyaka emine elandelayo, isimo sabakhokhi bentela kulabo abathuthela indawo yokuhlala yabo endaweni yokukhosela intela, ngaphandle kwezinye izimo ezithile (isibonelo, ezinye izisebenzi ezithuthela e-Andorra ezihlangabezana nezimfuneko eziqinile).
Izakhamuzi, abangebona izakhamuzi kanye nohlelo olukhethekile lwabantu abaxoshiwe
Uhlelo lwaseSpain luhlinzeka ngombuso okhethekile kulabo abavela kwamanye amazwe, bathole indawo yokuhlala yabo yentela eSpain ngenxa yokufudukaLona umthetho obizwa ngokuthi umthetho wabantu abangaphandle kwezwe noma abasebenzi abathunyelwe, olawulwa yisigaba 93 se-LIRPF futhi oshintshiwe kusukela ngo-2023 ukuze wandise ububanzi bawo.
Umqondo walolu hlelo ukuthi umkhokhi wentela, noma ngabe uba ngumhlali wentela eSpain, uzokhokha intela isikhathi esilinganiselwe kuphela. ukusebenzisa imithetho eminingi ye-IRNR Ngemali engenayo engenaso isakhiwo esihlala njalo, kanye nokulungiswa okuthile. Inhloso ukwenza ukufika kwamakhono kanye nochwepheshe abafanelekayo kukhange kakhulu ngokunciphisa umthwalo wabo wentela eminyakeni embalwa yokuqala.
Ukuze afaneleke, lowo muntu akufanele abe ohlala eSpain eminyakeni emihlanu edlule ekuthuthweni (ngaphambilini kwakuyishumi), futhi ukudluliselwa kwabo kumele kuphendule esinye salezi zimo: ukusayina inkontileka yomsebenzi eSpain (evamile noma ekhethekile, ngaphandle kwabadlali abangochwepheshe), umyalelo wokuthutha ovela kumqashi, ukusebenza ngocingo kwamanye amazwe ngezindlela zocingo, ukutholwa kwesimo sokuphatha inhlangano ngaphansi kwemibandela ethile, ukuthuthukiswa komsebenzi wokuhweba eSpain noma ukwenza imisebenzi njengochwepheshe ofaneleke kakhulu ezinkampanini ezisafufusa noma ezindaweni zokuqeqesha, i-R&D kanye nokusungula izinto ezintsha.
Ngaphezu kwalokho, umzuzi akakwazi ukuthola imali engenayo ngokusebenzisa indawo yokuhlala ehlala njalo eSpain, ngaphandle kwasezimweni ezithile ezihlinzekwe kumthethonqubo (imisebenzi yamabhizinisi kanye nochwepheshe abaqeqeshiwe kakhulu ngokwemigomo emisiwe).
Labo abakhetha lolu hlelo olukhethekile bakhokhiswa intela njengabakhokhi bentela yengeniso yomuntu siqu (i-IRPF), kodwa Isikweletu sentela sibalwa kakhulu ngokulandela imithetho ye-IRNR (Non-Resident Income Tax). Ngemali engenayo engenayo ngaphandle kwesikhungo esihlala njalo. Imali engenayo yomsebenzi kanye nemali engenayo ethile evela emisebenzini yezomnotho kubhekwa njengokutholakala ngokuphelele eSpain ngesikhathi sokusebenza kombuso, kuqongelelwa esisekelweni esisodwa futhi kukhokhiswa intela kusetshenziswa amazinga e-IRNR ngesikali esithile.
Ngaphakathi kwalolu hlaka, izinhlobo 24% engxenyeni yesisekelo kuze kufike kuma-euro angu-600.000 kanye no-47% kwengeziweIsakhiwo sentela sihlukaniswe ngezigaba, sihlanganisa imali enqunyiwe nesilinganiso esilinganiselwe senani eliphakeme. Ukwehliswa kwentela yengeniso yomuntu siqu okuvamile (izibonelelo zomuntu siqu nezomndeni, ukwehliswa kwemali engenayo engajwayelekile, ukuncishiswa kwezindleko ezithile, njll.) akuvunyelwe, ngaphandle kwezinye izindleko ezithile ezihlobene nemisebenzi yebhizinisi.
Indawo yokuhlala yentela yezinhlangano nezinhlangano ezingaphansi kwesabelo semali engenayo
Kwamabhizinisi asemthethweni kanye nezinye izinhlangano, indawo yokuhlala yentela ilawulwa yi- Isigaba 8 soMthetho 27/2014 mayelana neNtela Yengeniso YenkampaniIzinhlangano ezibhaliswe ngaphansi komthetho waseSpain, ezinehhovisi lazo elibhalisiwe endaweni yaseSpain, noma ezinehhovisi lazo eliphethe kahle lapha zibhekwa njengezakhamuzi zaseSpain.
Lokhu kokugcina kuqondwa njengendawo lapho Izinqumo zokuphatha kanye nesiqondiso zenziwa kuyo yonke imisebenzi yenhlangano. Uhulumeni angase acabangele ukuhlala eSpain kwezinhlangano ezisemazweni angenayo intela noma izindawo zokukhokha intela ezibhekwa njengeziphephelo zentela uma izimpahla zazo eziyinhloko kuyizimpahla noma amalungelo atholakala endaweni yaseSpain noma umsebenzi wazo oyinhloko wenziwa lapha, ngaphandle kokuthi kukhona ubufakazi obuphikisanayo mayelana nokuphathwa okusebenzayo kanye nezizathu zomnotho ezisemthethweni.
Ngokuphathelene izinhlangano ezingaphansi kohlelo lokwabiwa kwemali engenayo ezisungulwe phesheyaAbakhokhi bentela abangebona abahlali babhekwa njengabangaphansi kwe-IRNR (Imali Ebhalisiwe Yomkhokhi Wentela) lapho benza umsebenzi wezomnotho eSpain futhi ingxenye yawo yenziwa njalo noma ngomkhuba ngezikhungo noma izindawo zokusebenza, noma nge-ejenti egunyaziwe ukwenza inkontileka egameni lenhlangano.
Lezi zinto zibalulekile ngoba, kuye ngokuthi inhlangano ihlukaniswe njengehlala noma cha, izoshintsha ngokuphelele intela efanele (IS vs. IRNR) kanye, lapho kufanele khona, isibopho sokukhokha intela emalini engenayo yomhlaba wonke noma emalini engenayo evela emithonjeni yaseSpain kuphela. Ngaphezu kwalokho, futhi kuhambisana nokusetshenziswa kwezivumelwano zentela ephindwe kabili.
Ummeleli, iqembu elinomthwalo wemfanelo, i-ejenti ebambayo kanye nomfakisicelo ku-IRNR
Njengoba i-IRNR inabakhokhi bentela kanye nezinhlangano ezikhokhisa intela awuhlali eSpainUmthetho uqinisa izindlela eziqinisekisa ukulandelwa kwezibopho zentela. Esinye sezici ezibalulekile yi- ummeleli wentela ensimini yeSpanishi.
Ngemva kwezinguquko ezethulwe nguMthetho 11/2021 mayelana nokulwa nokukhwabanisa, abakhokhi bentela abathile kudingeka baqoke ummeleli, njengalabo Basebenza ngesikhungo esihlala njalo.Labo abenza imisebenzi ethile yezomnotho ngaphandle kwesakhiwo esihlala njalo (njengezinsizakalo, usizo lobuchwepheshe, noma umsebenzi wokufaka nokuhlanganisa oxhumene nezinkontileka zobunjiniyela, ngaphansi kwe-Athikili 24.2 ye-LIRNR) kanye nezinhlangano zakwamanye amazwe ezingaphansi kwesabelo semali engenayo esikhona eSpain. Ummeleli angadingeka futhi uma inani noma izici zemali engenayo, noma ubunikazi bezindlu eSpain, kufaneleka.
Ukuqokwa kumele kwenziwe ngaphambi komnqamulajuqu wokufaka amafomu entela yengeniso eSpainIhhovisi le-Tax Agency elifanele kumele laziswe zingakapheli izinyanga ezimbili kusukela ekuqokweni. Lesi saziso kumele sifake ukwamukelwa okuqondile kommeleli. Lesi sibopho ngokuvamile asisebenzi kubakhokhi bentela abahlala kwamanye amazwe angamalungu e-EU futhi, ngaphansi kwemibandela ethile, kubahlali bamazwe angaphakathi kwe-European Economic Area abanemithethonqubo yokusizana esebenzayo.
Uma umkhokhi wentela engaqoki ummeleli, uHulumeni angacabangela, isibonelo, obhalwe njengommeleli ku-Commercial RegistryUmmeleli kumele kube ngumuntu ogunyaziwe ukwenza inkontileka egameni lomuntu ongeyena umhlali noma, uma kungabantu abahlala ezindaweni ezingezona ezokubambisana, umgcini noma umphathi wezimpahla namalungelo abo eSpain. Ukwehluleka ukuqoka ummeleli kujeziswa njengecala elikhulu lentela ngezinhlawulo ezihleliwe, ezikhushulwa uma umkhokhi wentela esendaweni engeyona eyokubambisana.
Kanye nommeleli, umthetho ulawula inani le- icala elihlanganyelweIziphathimandla zentela zinesibopho sokuqoqwa kwezikweletu zentela zabantu abangebona izakhamuzi ezihlobene nemali engenayo abayitholayo noma imali engenayo evela ezimpahleni noma amalungelo anikezwe ukugcinwa noma ukuphathwa kwabo. Lo mthwalo wemfanelo uyancishiswa uma kunesibopho sokugodla noma sokukhokha nge-akhawunti, njengoba iziphathimandla zentela ziqinisekisa ukuqoqwa ngokugodla.
El isibambi Lokhu kubaluleke kakhulu ku-Non-Resident Income Tax (IRNR): ngokuvamile "isiqinisekiso" sangempela sokukhokha intela. Labo okudingeka babambe intela kumele benze intela elingana nesibopho sentela esivela ekusebenziseni umthetho we-IRNR noma isivumelwano sentela ephindwe kabili esisebenzayo. Ezimweni eziningi, intela ebanjwayo eyenziwe emthonjeni iqeda izibopho zentela zomuntu ongesiye umhlali, futhi akudingeki bafake intela eyengeziwe.
Ekugcineni, kukhona umfanekiso we- esikhundleni somkhokhi wentela Ezimweni ezithile kakhulu, njengalezo zezinhlangano eziphethe imakethe yezikweletu zomphakathi ezibhalweni zezincwadi, okumele zibambe futhi zikhokhe ngenxa, njengezinye izindlela, i-IRNR ehambisana nokubuyiselwa kwezikweletu ze-Treasury kanye nezinye izibambiso zomphakathi ezitholwe abatshalizimali ngaphandle kwendawo ehlala unomphela ehlala ezindaweni zokukhokha intela.
Imali engenayo yabangewona abahlali, amazinga entela kanye namamodeli
Isenzakalo esikhokhiswa intela se-IRNR yi- ukuthola imali engenayo yanoma yiluphi uhlobo endaweni yaseSpainLe mali engenayo ingaba yimali engenayo evela emsebenzini, imali ethwalwayo, imali engathwalwayo, inzuzo kanye nokulahlekelwa yimali, imali engenayo ebalwe evela ezindaweni zasemadolobheni, njll. Uhlobo lwentela lushintsha kakhulu kuye ngokuthi ikhona yini indawo yokuhlala ehlala njalo noma cha.
Lapho umuntu ongeyena umhlali isebenza ngaphandle kwesikhungo esihlala njaloUmthetho ojwayelekile uwukuthi ikhokhiswa intela ngokwehlukana ngenzuzo ngayinye engenayo, ngaphandle kwamandla okulungisa ukulahlekelwa noma ukukhipha izindleko (ngaphandle kwasezimweni ezithile, njengezindleko ezithile ezihlobene nemisebenzi yezomnotho ethile kakhulu). Isisekelo esikhokhiswa intela ngokuvamile siyimali engenayo iyonke etholiwe.
Kulesi simo, futhi ngokujwayelekile, umthetho usungula izinga lika-19% kubantu abahlala e-European Union (futhi kwezinye izimo e-European Economic Area ngaphansi kwezimo ezithile) kanye izinga lama-24% kubantu abahlala emazweni angaphandleKodwa-ke, izigaba ezithile zemali engenayo (impesheni, izinzuzo, inzalo, amaroyalthi, izinzuzo zenhlokodolobha, njll.) zingaba namanani athile aphansi noma imikhawulo ephezulu ebekwe yizivumelwano zentela ephindwe kabili.
Uma kukhona indawo yokuhlala unomphela eSpainUkuphathwa kwentela yengeniso engeyona eyabahlali (i-IRNR) kufana nokwenhlangano ehlala ngaphansi kwentela yengeniso yenkampani: intela ikhokhiswa emalini engenayo iyonke ebangelwa yisakhiwo, kanye nokuncishiswa kwezindleko, ukulungiswa kwentela, kanye nemithetho efanayo. Ngokomlando, izinga elijwayelekile lika-30% lasetshenziswa, lehliswa laba ngu-25% kusukela ngo-2016, kanye nezinhlinzeko ezikhethekile ezimweni ezithile.
Ukumemezela imali engenayo etholwe ngaphandle kwesakhiwo esihlala njalo, ukubanjwa kokuthengwa kwezindlu kwabangebona abahlali kanye nentela ekhethekile yezindlu zezinhlangano ezingezona abahlali, amafomu avunyelwe yi- I-oda EHA/3316/2010, likaDisemba 17Ikakhulukazi, amamodeli angu-210, 211 kanye no-213, abeka imibandela kanye nenqubo yokulethwa kwawo.
Kunini lapho kunesibopho sokumemezela i-IRNR (i-Non-Resident Income Tax)?
Umthetho we-IRNR ubeka ukuthi Akukho sibopho sokufaka isimemezelo maqondana nemali engenayo okuye kwenziwa ngayo ukugodla okuhambisanayo futhi lokhu kugodla kungokohlobo lokukhululwa. Imali engenayo engaphansi kokugodla kodwa ekhululiwe, kungaba ngumthetho wasekhaya noma ngokusebenzisa isivumelwano sokukhokhisa intela kabili, nayo ayidingi ukudalulwa.
Kodwa-ke, isibopho sokufaka ukuhlolwa kwakho sihlala sikhona ezimweni eziningana ezibalulekile. Isibonelo, uma kutholakala imali ethile engenayo. imali engenayo ikhokhiswa intela kodwa ikhululiwe esibophweni sokugodlaLokhu kunjalo ngezinzuzo ezithile zemali ezitholakala ngokuthengiswa kwamasheya noma ezinye izibambiso, noma kwenye imali engenayo lapho okhokhayo engenaso isimo sokuba yi-ejenti yokubamba.
Abantu abangebona abahlali kumele futhi bamemezele ukufakwa kwemali engenayo evela ezindlini zasemadolobheni (uma kubanikazi ngabanye abangasebenzisi indawo yokuqasha, kodwa benayo), noma lapho bethola imali engenayo ekhokhwa ngabantu abangewona ama-ejenti ababambayo (isibonelo, intela ekhokhwa ngabantu abangenzi umsebenzi wezomnotho futhi abakhokhela intela ngaphandle kwendawo yebhizinisi).
Esinye isimo esicacile sesibopho sokumemezela yilesi ukuthola imali engenayo ngokudluliselwa kwezindlu eziseSpainKulezi zintengiselwano, umthengi uvame ukudingeka ukuthi abambe (njengamanje u-3% wentengo) njengenkokhelo kusengaphambili ye-IRNR yomthengisi ongeyena umhlali, ngaphandle kokuphazamisa ukuhlelwa kabusha okulandelayo kusetshenziswa ifomu elihambisanayo.
Ekugcineni, umuntu ongeyena umhlali angafaka isimemezelo se- cela ukubuyiselwa imali yokugodla okweqile, lapho ukugodla okwenziwe kudlula inani lentela elihambisanayo, kungaba yimithetho yangaphakathi noma ngokusebenzisa isivumelwano sentela ephindwe kabili esikhawulela izinga.
Ezinye izintela kanye nezibopho ezivamile zabantu abangebona izakhamuzi
Intela yabantu abangebona izakhamuzi eSpain ayigcini nje kwiNtela Yengeniso Yabangebona Izakhamuzi (i-IRNR). Kuye ngokuthengiselana kwabo, bangase bathintwe ezinye izintela. ezinye izintela zesifundazwe nezesifunda futhi ezinemithetho ethile lapho umkhokhi wentela engahlali endaweni yaseSpain.
Ngokuphathelene ne-VAT, uma umnikazi webhizinisi noma uchwepheshe isungulwe ngaphandle kweSpain futhi yenza imisebenzi ekhokhiswa intela endaweni yaseSpainKumelwe wazi ngezibopho zakho maqondana nokubhalisa, ukufaka ama-invoyisi, ukuqoqwa kwe-VAT nokubika, kanye nezindlela zokubuyisela i-VAT ekhokhwe eSpain uma ungakaqali lapho. Ngisho namabhizinisi angewona amabhizinisi angathola i-VAT ezimweni ezithile ezithile ezinikezwe emithethweni.
Endabeni yentela yengcebo, abangebona izakhamuzi bangase babe ngaphansi kwe- Intela Yengcebo ngesibopho sangempela (okungukuthi, kuphela ngezimpahla namalungelo atholakala noma asetshenziswayo eSpain), ikakhulukazi uma bekhetha izindlela ezithile (njengalezo zabasebenzi abasusiwe lapho intela ihlanganiswa ne-IRNR).
Kukhona futhi nomthethonqubo othize ku- Ifa Nentela Yomnikelo Uma abantu abangebona abahlali behilelekile futhi umcimbi okhokhiswa intela ungakanikezwa imiphakathi ezimele, ukuphathwa kuwela ngaphansi kwe-State Tax Agency, futhi kunezici ezixhumanisayo ezinquma igunya lendawo.
Ngakolunye uhlangothi, njengomuntu ongeyena umhlali ungase uphoqeleke ukuthi ukuzihlola Intela Yokudluliselwa Kwempahla kanye Nemithetho Yezomthetho Ebhalwe Phansi (ITP kanye ne-AJD) kwezinye izintengiselwano (isibonelo, ukuthengwa nokuthengiswa kwezindawo ezithile noma ukudalwa kwamalungelo angempela). Iziqu zobungcweti, kunoma yikuphi, zihlolwa ngokwazo yi-Tax Agency kungakhathaliseki ukuthi umniniyo uhlala kuphi.
Ukuphathwa kokubalwa kwabantu, izitifiketi zokuhlala ze-NIF kanye nentela
Ngisho nangaphambi kokuba baqale ukukhokha intela, abantu abaningi abangebona izakhamuzi kufanele bakwenze lokho izinqubo zokubalwa kwabantu phambi kwe-Ejensi Yentela, indlela yokucela Inombolo Yesibonakaliso Yentela (NIF), xhumana ngemininingwane yomuntu siqu noma, lapho kufanele khona, bhalisela imisebenzi yezomnotho eyenziwa eSpain.
Ukunquma ukuhlala entela noma ukungahlali ekhaya kubalulekile, futhi ngenxa yalokhu kuvamile ukucela noma ukukhipha incwadi izitifiketi zokuhlala zentela. the I-ejensi Yentela YaseSpain Ingakhipha isitifiketi esifakazela ukuthi, ngokusho kwedatha yayo, umuntu unendawo yokuhlala yentela eSpain; lo mbhalo uyisihluthulelo sokusebenzisa noma cha imithethonqubo ye-IRNR kanye nokuthethelela, ngokumelene namanye amazwe, ukuzithoba ku-IRPF noma i-IS.
Ngokufanayo, iziphathimandla zentela zakwamanye amazwe zikhipha izitifiketi zokuhlala emazweni azo, ezivame ukudingeka eSpain. ukufakazela isimo sokuba ngumhlali ngenhloso yokusebenzisa isivumelwano sokukhokhisa intela kabili ngakho-ke ukufinyelela emananini ancishisiwe noma ukukhululwa ku-IRNR.
Kubalulekile ukugcina idatha yokubalwa kwabantu isesikhathini futhi, uma uqala umsebenzi eSpain njengomuntu ongeyena umhlali (isibonelo, ukuqasha izindlu, ukuhlinzekwa kwezinsizakalo noma ukuxhashazwa kwezimpahla ezithile), baxhumane kahle noHulumeni ukuze bagweme izinkinga ngezaziso, izinhlawulo zokungalandeli imithetho ngokusemthethweni noma amaphutha ekusetshenzisweni kwamanani kanye nokukhululwa.
Ukubaluleka kwezivumelwano zentela ephindwe kabili ku-IRNR
Endaweni ye-IRNR, i izivumelwano zamazwe ngamazwe zokugwema intela ephindwe kabili Zibaluleke kakhulu njengomthetho wasekhaya uqobo. Lezi zivumelwano zinquma ukuthi yiliphi izwe elinelungelo lokukhokhisa intela uhlobo ngalunye lwemali engenayo (izisebenzi, izinzuzo, inzalo, amaroyalthi, izinzuzo zenhlokodolobha, njll.), nokuthi zingaki.
Isibonelo, kungase kube yiqiniso ukuthi umuntu ohlala eCanada uthola [okuthile] eSpain imali engenayo, ngokomthetho, incike ku-Income Tax of Non-ResidentUma isivumelwano sentela phakathi kweSpain neCanada sinikeza izwe okuhlala kulo ilungelo elikhethekile lokukhokhisa intela kulelo ngeniso, iSpain ayikwazi ukufuna intela yengeniso engeyona eyezakhamuzi (i-IRNR) noma ngabe umthetho wayo wasekhaya uyakuvumela lokho. Imali engenayo izokhokhiswa intela eCanada kuphela.
Kwezinye izimo, isivumelwano sivumela amazwe womabili ukuthi akhokhe intela yemali engenayo, kodwa ukunciphisa izinga eliphezulu izwe elivela kulo elingalisebenzisaLokhu kuvame ukwenzeka ngezabelo, inzalo noma amaroyalthi, lapho iSpain ingagodla khona, isibonelo, kuze kufike kumaphesenti athile, bese izwe lokuhlala linikeza isikweletu sentela sentela ekhokhwa eSpain.
Uma umthetho wasekhaya waseSpain unikeza ukukhululwa kwale mali engenayo, kodwa isivumelwano siphinde sinikeze iSpain ithuba lokuyikhokhisa intela, ukukhululwa kwasekhaya kuzosebenza, futhi isivumelwano ngeke sibe nomphumela owengeziwe osebenzayo. Ngakho-ke, lapho uhlela intela yomuntu ongeyena umhlali, kuyalulekwa ukuthi kuhlaziywe kokubili imithetho yaseSpain kanye nesivumelwano esisebenzayoukugwema intela ephindwe kabili noma okungenani ukuyinciphisa.
Ukuthuthuka kwemali engenayo ye-IRNR eminyakeni edlule, okuye kwabonisa ukwehla nokwehla okuhlobene nemijikelezo yezomnotho kanye nezinguquko zomthethoLokhu kubonisa izinga lokuhamba kwabantu emhlabeni wonke kanye nemali, kanye nenethiwekhi yezivumelwano, okubeka ngalo imibandela yale ntela futhi kuyigcina ingaphansi kokubuyekezwa njalo.
Sekukonke, i-Non-Resident Income Tax ichaza indlela iSpain ekhokhisa ngayo intela yengcebo etholakala ngaphakathi kwemingcele yayo yilabo abangahlali lapha, ihlanganisa imithetho yangaphakathi enemininingwane, ukulawula izindlela (abameleli, izibambiso, izibambiso), izivumelwano zentela ephindwe kabili, kanye nezinhlelo ezikhethekile ezifuna ukuheha utshalomali lwangaphandle kanye namakhono ngaphandle kokudela ukuqoqwa kwemali engenayo. Ukuqonda ukuthi zisebenza kanjani kubalulekile ekulandeleni imithetho kalula, futhi ngesikhathi esifanayo, ukusebenzisa ngokugcwele ukukhululwa, ukwehliswa kwamanani, kanye nezinketho zokuhlela ezinikezwa yimithetho ngokwayo.
