Lapho kwakhiwa izinhlelo zokukhuthaza abaphathi abaphezulu benkampani, umshwalense wokuphila oxhumene namayunithi usuyinto eyisisekelo. Akuyona nje indaba yokwengeza "iphakheji" yomshwalense esikhwameni sokutshalwa kwezimali, kodwa kunalokho kusetshenziswa ithuluzi elisemthethweni eliyinkimbinkimbi elivumela ukuphathwa... isikhathi esiqondile lapho kuvela khona isibopho sentela yomphathi noma umlingani ochwepheshe.
Isici esikhanga kakhulu salolu hlobo ukuthi alunikezi inzuzo yentela emangalisayo, kodwa kunalokho luvumela umthwalo wentela ukuthi uvumelane neqiniso lezomnotho. Kalula nje, lokhu kusho ukuthi abaphathi akudingeki bakhokhe intela emalini abangakakwazi ukuyifinyelela, ngaleyo ndlela bavumele... Intela kufanele ihambisane nokuzijabulisa kwangempela yomholo.
Indlela ukuhlehliswa kwentela okusebenza ngayo
Imfihlo yalolu hlelo isekuhlukeni phakathi kokuba nokulindela kwezomnotho nje kanye nokuba nelungelo elithile lokukhokha. Ngenkathi inkampani, esebenza njengomnikazi wepholisi, igcina amandla okunquma ngepholisi (njengokushintsha abazuzi noma ukuhlenga izimali), umphathi akanabo ubunikazi obugcwele benhloko-dolobha. Ngakho-ke, Ukukhokhwa kwamaphrimiyamu akukukhuthazi ukukhokhiswa intela. umthelela osheshayo emholweni wesisebenzi.
Uma inkampani igcina amandla asebenzayo, njengekhono lokukhansela umshwalense uma umphathi ehluleka ukuhlangabezana nemigomo ethile yokugcina noma izigaba ezingancintisani, sibhekene nesimo sokungaqiniseki ngokomthetho. Uma nje umthetho ungakacaci, imali engenayo ekhokhiswa intela ayiveliukuvimbela umzuzi ukuthi akhokhe intela emalini engase ilahleke.
Lapho imibandela okuvunyelwene ngayo isihlangatshezwane ekugcineni futhi inkampani ishiya ukulawula kwezezimali, yilapho ilungelo lihlanganiswa khona. Ngaleso sikhathi esiqondile, inani liba imali engenayo efanelekile ekhokhiswa intelaokuzokhokhiswa intela ngokwephrofayili yesihloko: njengenzuzo yomsebenzi yabaphathi noma njengomsebenzi wezomnotho wabalingani.
Izici zomthetho kanye nentela yengeniso yomuntu siqu
Ukuze uqonde uhlaka lwezomthetho, umuntu kufanele abheke i-Athikili 14.2h yoMthetho 35/2006 weNtela Yengeniso Yomuntu Siqu (i-IRPF). Njengomthetho ojwayelekile, umshwalense wokuphila awukhokhiswa intela uze usetshenziswe, kodwa amapholisi e-Unit Linked anezici ezithile: uma umninipholisi ethatha ingozi yokutshalwa kwezimali, kufanele akhokhe intela minyaka yonke ngomehluko wenani lepholisi. Kodwa-ke, kukhona izimo ezibalulekile zokugcina ukulibaziseka.
- Uma umninipholisi engakwazi ukushintsha ukutshalwa kwezimali ngokuzimela (isibonelo, uma umshwalense utshala imali kumkhiqizo owodwa ovaliwe).
- Uma abaphathi benqunyelwe ekukhetheni phakathi kweyodwa uhlu lwamabhasikidi empahla achazwe ngaphambilini ngumhlinzeki womshuwalense ngokusekelwe ezimisweni eziqondile.
Iningi lale mikhiqizo eSpain lenzelwe ukuthi iwele ngaphansi kwalezi zimo ezihlukile, okuvumela ukonga intela ukuthi kugcinwe kuze kube yilapho kutholakala imali. Ngaleso sikhathi, inzuzo yenhloko-dolobha ikhokhiswa intela njengoba imbuyiselo ekutshalweni kwezimali ngaphansi kwezimali ezongiwe. Uma kwenziwa ukukhishwa kwengxenye, kusetshenziswa indlela ye-FIFO, kukhishwe amaphrimiyamu amadala kuqala.
Ukuhamba kwamazwe ngamazwe kanye nokwakhiwa kwezivumelwano
Leli thuluzi likhanya kakhulu lapho abaphathi beshintshashintsha phakathi kwamazwe. Ukulawula isikhathi sokuhlanganiswa kwelungelo kuvumela thuthukisa amandla entela kuyasebenza. Akufani uma imali engenayo ivela ngesikhathi umphathi ehlala eSpain njengoba kunjalo nalapho esekhokhiswa intela njengomuntu ongeyena umhlali noma ngaphansi kwesivumelwano esithile sokukhokhisa intela kabili.
Ukuze kuvinjelwe konke lokhu ukuthi kungabhidliki, kubalulekile "ukuhlinzwa" okuqondile kwesivumelwano. Inkontileka kumele isho ngokucacile ukuthi ungubani umninipholisi nokuthi ukulawulwa komnotho kulahleka ngaphansi kwaziphi izimo eziqondile. ukuhlanganiswa okunembile phakathi kwenqubomgomo kanye nenkontileka yabaphathi abaphezulu Yilokhu okuqinisekisa ukuthi i-Tax Agency ngeke ibuze ngalesi sakhiwo.
Umbono weNkantolo Ephakeme ngeNtela Yengcebo
Muva nje, iNkantolo Ephakeme ixazulule impikiswano yokuthi ngabe la mapholisi omshwalense kufanele akhokhiswe iNtela Yengcebo uma kungekho lungelo lokuzinikela. Ezinye izinqumo zangaphambilini ziphakamise ukuthi, noma ngabe ukuzinikela kwakungenakwenzeka, inani lempahla lisakhona. Kodwa-ke, iNkantolo Ephakeme inqume ukuthi uma inqubomgomo ingaqapheli ilungelo lokuzinikela, akukho ntela ku-IP ngokusho kwamagama okuqala omthetho kuze kube ngu-2020.
INkantolo Ephakeme iphikise ngokuthi inqubomgomo ye-Unit Linked, okokuqala nokubaluleke kakhulu, iyinkontileka yomshuwalense wokuphila, kungakhathaliseki ukuthi iyini ingxenye yayo ebalulekile yokonga. Kusukela ngo-2021, umthetho ushintshile, futhi manje ubalwa ngokusekelwe ku- ukuhlinzekwa kwezibalo Uma kungekho lungelo lokukhululwa ngokugcwele, imithethonqubo kufanele ilungiswe ukuze ivumelane neqiniso lale mikhiqizo.
Ukuba nohlelo oluhlelwe kahle lwe-Unit Linked kuvumela imali eyabelwe isinxephezelo ukuthi iqhubeke nokukhula ngaphandle komthwalo wentela yangaphambi kwesikhathi, okuguqula isikhathi sibe umlingani wezomnotho. Le ndlela yokuhlela, ehlanganiswe nokuhlaziywa okujulile kwemithetho yentela yokuhlala kanye nemithetho yentela yomuntu siqu, iguqula umholo olula ube isu lokugcina ithalente esebenza kahle kakhulu futhi ivikelekile ngokomthetho.