Ukuhlangana phakathi kwezincwadi zefa ze-holographic kanye ne-Inheritance kanye ne-Gift Tax (ISD) kungenye yalezo zindawo lapho umthetho womphakathi kanye nomthetho wentela kungqubuzana khona.Uma incwadi yokugcina yefa iqoshwa encwadini ebhalwe ngesandla ngumufi, umbuzo omkhulu osebenzayo uwukuthi: isibopho sentela sivela nini ngempela futhi kusukela ngaluphi usuku lapho umthetho owesabekayo wemikhawulo kanye nezinsuku zokugcina zokufaka izicelo zokuzihlola ziqala ukusebenza?
Eminyakeni yamuva nje, kuvele “impi” engokoqobo phakathi kwe-Tax Administration, izinkantolo zokuphatha ezomnotho, iziNkantolo Eziphakeme Zobulungiswa kanye neNkantolo Ephakeme.Abanye babeka usuku lokufaka imali ngosuku lokufa, kanti abanye bashintsha ukutholwa okusebenzayo kube yisikhathi sokuqinisekiswa kwefa le-holographic. Futhi, ngokuyisisekelo, okusengozini yizimali ezengeziwe, inzalo, izinhlawulo, kanye nethuba lokufaka isicelo somyalelo ngokumelene neziphathimandla zentela zesifunda.
Uhlaka lwezomthetho lweNtela Yefa
Ukuze siqonde inkinga, kumele siqale kusukela ekuqaleni: imithetho yentela ithini ngempela ngokuqongelela kwe-ISD (Ifa kanye neNtela Yesipho)?Isiqalo yi-Article 24 yoMthetho 29/1987, mayelana ne-Inheritance and Gift Tax (LISD), ebeka njengomthetho ojwayelekile ukuthi, ekuthengweni kwempahla ngenxa yokufa, intela iqongelela ngosuku lokufa komufi noma lapho isimemezelo sokufa kongekho singujuqu.
I-LISD ngokwayo, esigabeni 3 sesihloko esifanayo 24, yethula iphuzu elibalulekileUma ukutholwa kwempahla noma amalungelo kusalindile ngenxa yesimo, isikhathi, ukwethenjwa, noma yimuphi omunye umkhawulo, kuzobhekwa njengokuqediwe lapho imikhawulo enjalo ingasekho. Izingxoxo eziningi zezimfundiso kanye nezinqumo zokuphatha mayelana nezincwadi ze-holographic zakhiwe phezu kwalesi sisho esifushane.
Imithethonqubo Yefa Nentela Yesipho, evunywe yiRoyal Decree 1629/1991 (RISD), ithuthukisa futhi ithuthukise le mibonoIsigaba 47 siphinda umthetho ojwayelekile wokuqoqa imali ngosuku lokufa komuntu oshonile noma ukuphela kwesimemezelo sokufa, futhi sigcizelela futhi ukuthi ukuthengwa okuncike esimweni, isikhathi noma umkhawulo kuyaqondakala ukuthi kwenzeke lapho lezi zithiyo zinyamalala, isikhathi lapho umuntu kufanele anake khona izimpahla zenani futhi asebenzise amazinga entela.
Isigaba 69 se-RISD sibaluleke kakhulu, njengoba silawula ukumiswa kokufaka izinsuku zokugcina ngenxa yezinqubo zecala noma ze-probate.Lesi sigaba sithi, uma kuqalwa izinqubo zokuqulwa kwecala noma zokuzithandela eziphathelene nezehlakalo ezikhokhiswa intela, imikhawulo yesikhathi sokuthumela amadokhumenti nezimemezelo iyaphazamiseka, futhi iqala ukusebenza futhi kusukela ngosuku isinqumo sokugcina esiqeda izinqubo zokwahlulela siba esokugcina.
Kodwa-ke, i-Athikili 69 ngokwayo yethula uhlu lwezenzo ezingabhekwa njengezinkinga eziphikisanayo ngalezi zinhlosoLokhu kufaka phakathi ukuvulwa kwezincwadi zefa, ukwenziwa kwazo zibe semthethweni njengezincwadi zomphakathi, ukulungiswa kwezincwadi ukuze zamukelwe ngenzuzo yezincwadi noma ukuze kuxoxwe ngazo, kanye, ngokuvamile, nezinqubo zokuzithandela zokulawula ezingabangeli impikiswano. Izimangalo zababolekisi ngefa nazo azifakwanga kuze kube yilapho kuqalwa inqubo yobufakazi bomhlaba wonke, kanye nezinye izimo.
Ukulawulwa komthetho kwezincwadi ze-holographic kanye nokuqinisekiswa kwazo
Ngokuhambisana nohlaka lwentela, i-Civil Code kanye noMthetho we-Notary basungula uhlobo kanye nezidingo ze-holographic willIsigaba 678 se-Civil Code sichaza lolu hlobo lwencwadi yefa njengolubhalwa ngumbhali wencwadi yefa ngokwakhe, egcwalisa imigomo yesigaba 688: lungavunyelwa kuphela ngabantu abadala, kumele lubhalwe ngesandla futhi lusayinwe ngumbhali wencwadi yefa, okubonisa unyaka, inyanga nosuku, futhi amagama ahlukaniswe noma abhalwe phakathi kwemigqa kumele abhalwe ngophawu ngaphansi kwesiginesha.
Umthetho wezombangazwe unezela ukuthi i-holographic will ayisebenzi ngokwayo: idinga ukuqinisekiswa nokuqinisekiswa.Izihloko 689 kuya ku-693 ze-Civil Code, kanye nezihloko 61 kuya ku-63 zoMthetho we-Notarial, zilawula ukwethulwa, ukuqinisekiswa kobuqiniso, ukuvulwa, kanye nokuqinisekiswa okulandelayo kwalolu hlobo lwencwadi yefa, okumele kwenziwe phambi kommeli ofanele kungakapheli iminyaka emihlanu kusukela ekushoneni komlobeli wefa. Uma ingabhalwanga njengommeli phakathi naleso sikhathi, incwadi yefa iba yinto engasebenzi.
Ngemva koMthetho Wokugunyazwa Kokuzithandela 15/2015, kwaba noshintsho olukhulu: igunya lokuphatha lidluliselwa kusuka kubahluleli kuya kubameli bokugunyazwa.Inqubo yokuqinisekisa nokuqinisekisa i-holographic will ayisaphathwa yiNkantolo Yokuqala futhi manje ihlelwe njengenqubo yokuqinisekisa ngaphansi kwamandla okuzithandela. Ummeli wezomthetho uqinisekisa ubuqiniso (ukubhala ngesandla, isiginesha, usuku, ubunikazi bommeli wencwadi yefa, njll.) futhi, uma kubhekwa njengokufanelekile, ugunyaza ukuqinisekiswa futhi akhiphe amakhophi kubantu abanentshisekelo uma ecelwa.
Uma ummeli wezomthetho engabaza ubuqiniso noma ekholelwa ukuthi akukafakazelwa, uzokusho lokhu, avale irekhodi bese enqaba ukuliqinisekisa.Kunoma yisiphi isimo, izinhlangothi ezinentshisekelo zingase zisebenzise isahlulelo esihambisanayo ukuze zivikele amalungelo azo efa. Ngamanye amazwi, ukuqinisekiswa kwe-notarization akuvimbeli ukuqulwa kwecala okulandelayo, kodwa kuyimfuneko yokusetshenziswa okuvamile kwemiphumela yefa yencwadi yefa.
Ngokombono woMthetho Wentela Ojwayelekile (i-LGT), isigaba 7.2 sisikhumbuza ukuthi umthetho ovamile unesici esengeziwe ezindabeni zentelaNgakho-ke, ukuze kuchazwe ukuqoqwa kwefa kanye nentela yesipho lapho kuqala khona i-holographic will, umuntu kumele abhekisele emithethweni yezomthetho neyezomthetho esebenza kakade. i-Ejensi Yentela (i-AEAT) lokho kuchaza ukuthi isihloko sokulandelana esisebenzayo nesisebenzayo sikhona nini ngempela.
Ifa kanye neNtela Yesipho (ISD) liqongelela nini encwadini yefa ye-holographic ngokusho kweNkantolo Ephakeme
INkantolo Ephakeme ibhekane ngqo nale ndaba ezinqumweni eziningana zakamuva, yasungula isibonelo esisemthethweni.Izinqumo zikaJanuwari 27, 2026 (isikhalazo 1845/2024) kanye noFebhuwari 2, 2026, inombolo yesahlulelo 88/2026 (isikhalazo 6890/2023, ECLI:ES:TS:2026:356), zigxile ekucaciseni ukuthi i-ISD ithola usuku luni lapho indlalifa isungulwe ngentando ye-holographic.
Ingqikithi yempikiswano isekunqumeni ukuthi isibopho sentela sivela ngosuku lokufa komufi, njengomthetho ojwayelekile, noma ukuthi kufanele silinde kuze kube yisikhathi sokuqinisekiswa nokuqinisekiswa kwencwadi yefa.Lesi simo sesibili singavumela uHulumeni ukuthi aphikise ngokuthi imbangela yokutholwa kwempahla ayenzeki kuze kube yilapho idokhumenti ebhalwe ngesandla isidlulile esihlungini se-notarial noma senkantolo, ngaleyo ndlela isuse kokubili i-accrual kanye nokuqala komuthi kadokotela.
Ecaleni elihlaziywe esahlulelweni 88/2026, umufi wayeshone ngo-2010 enencwadi yefa evulekile yango-1992 eyayibiza abashana bakhe njengezindlalifa.Ngenxa yokwehluleka ukuzihlola intela, i-Tax Administration yaqala ukuhlolwa ngokumelene nabo. Kodwa-ke, phakathi nenqubo, kwacelwa ukuba khona kwencwadi yefa eyalandela, eyabhalwa ngo-2010, eyasusa incwadi yefa evulekile futhi yaqoka udadewabo womufi njengendlalifa kuphela.
Leyo ncwadi yefa ye-holographic yathunyelwa ezinqubweni ezifanele zokuzithandela ukuze iqinisekiswe futhi iqinisekiswe.okwaholela emyalweni wenkantolo kanye ne-notarial deed of protocolization phakathi kokuphela kuka-2014 nasekuqaleni kuka-2015. Ngemva kwalezi zinqubo, indlalifa yanikeza isinqumo se-deed of fa futhi yafaka ukuhlolwa kwayo kwe-ISD ngoMashi 2016, imemezela ukuthi intela yayisivele ivinjelwe isikhathi.
Nokho, uhulumeni wesifunda saseMadrid uphikise ngokuthi ukuqoqa imali akuzange kwenzeke ngo-2010, kodwa ngosuku lokubhaliswa kwe-holographic will.Ngale ndlela, umthetho wemikhawulo ngaphansi kwe-Athikili 67.1 yoMthetho Wentela Ojwayelekile uzoqala kamuva kakhulu, ngaleyo ndlela kugwenywe umthetho wemikhawulo futhi kuvunyelwe ukukhishwa kokuhlolwa kwentela ngisho nezijeziso. Le mpikiswano yenqatshwa yiNkantolo Ephakeme Yobulungiswa yaseMadrid, eyanquma ngokuvumelana nendlalifa, futhi lolu daba lwadluliselwa eNkantolo Ephakeme.
Inqubo yokukhetha iNkantolo Ephakeme: ukuba semthethweni kwentela kanye negunya lokuzithandela
INkantolo Ephakeme iqala ngesimiso esiyisisekelo: ukuqoqwa kwentela kuncike ekubhukheni okusemthethweni (Isigaba 8 LGT)Lokhu kusho ukuthi iziphathimandla zentela noma izinkantolo azikwazi, ngokuhunyushwa okubanzi noma okufanako, ukushintsha kube yingozi kumkhokhi wentela ngesikhathi lapho umthetho uthi kuvela isibopho sentela. Ngakho-ke, iNkantolo inamathela emazwini angokoqobo e-Athikili 24 yoMthetho Wentela Yefa Nesipho (i-LISD) kanye ne-Athikili 47 yeMithetho yayo (i-RISD): intela iqongelela ngosuku lokufa komufi noma lapho isimemezelo sokufa kongekho siba sokugcina.
Ukuze ichaze le mithetho, iNkantolo Ephakeme isebenzisa izindlela ze-Article 12 LGT kanye ne-Article 3.1 ye-Civil Code.okudinga ukuhlaziya imithetho ngokwencazelo evamile yamagama ayo, ngaphakathi komongo wayo kanye nokukhanya kwenhloso yayo, kanye nokucabangela izibonelo zomlando kanye nokuhambisana kohlelo lwezomthetho. Ngakho-ke, angihloli i-Athikili 24 yoMthetho Wefa kanye Nentela Yesipho ngokwahlukene, kodwa kunalokho ngixoxa ngemithetho yomphakathi mayelana nezincwadi zefa kanye ne-Athikili 69 yoMthetho Wefa kanye Nentela Yesipho.
Isihluthulelo ukuthi ukuqinisekiswa kwencwadi yefa ye-holographic, ngokwemvelo yayo, kuyinqubo yokuzikhethela, hhayi icala ngomqondo oqinile.Futhi i-athikili 69.5 ye-RISD icacile: izinqubo zokuzikhethela ezingaba yimpikiswano azibhekwa "njengezindaba eziphikisanayo" ngenhloso yokumisa izinsuku zokugcina zokufaka. Leli qembu lifaka phakathi izinqubo ezinjengokuvulwa kanye nokuqinisekiswa kwezincwadi zefa.
Ngokusekelwe kulokhu, iNkantolo Ephakeme iphetha ngokuthi ukuqinisekiswa kwencwadi yefa ye-holographic akukwazi ukuthatha indawo yokuqoqana kwefa kanye nentela yesipho. lapho inqubo yokuzikhethela yokulawula ingaphikisani. Lokhu kuyindlela edingekayo yokufakazela ubuqiniso bedokhumenti nokuvumela ukwenziwa okungokoqobo kokulandelana, kodwa akusona isenzo esisungula ilungelo lefa ngezinjongo zentela.
INkantolo iphinde idonsele ukunaka ekungahambelani kwemikhuba ethile yokuphatha.Kwezinye izimo, iziphathimandla zentela zesifunda zicabangela intela ekhokhwayo ngosuku lokufa lapho zifuna ukufaka imali eyengeziwe ngokugcwalisa sekwephuzile; kwezinye, zigcizelela ukuthi intela ikhokhwa uma kuqinisekiswa i-notarization ukuvimbela umthetho wemikhawulo ukuthi ungasebenzi. Ngokusho kweNkantolo Ephakeme, le nqubo ephindwe kabili yephula ukuqiniseka komthetho kanye nesimiso sokuba semthethweni kwentela.
Imfundiso yezomthetho esungulwe: ukufa njengosuku lokuqala kanye nemiphumela yako kudokotela
Isinqumo 88/2026 sihlanganisa imfundiso ecacile: uma indlalifa isungulwe ngencwadi yefa futhi inqubo icutshungulwa njengefayela lokuzikhethela ngaphandle kokuba nempikiswano, i-ISD iqongelela ngosuku lokufa komufi.noma usuku lapho isimemezelo sokufa komuntu ongekho siba ngowokugcina. Lesi simo sihlobene nalokho osekuvele kukhonjisiwe yiNkantolo Ephakeme ngokwayo ekwahluleleni kwangomhlaka-7 Meyi 2013 (isikhalazo 6305/2010), okwabeka isenzakalo esikhokhiswa intela sefa ngosuku lokufa.
Kusukela kulokho kufa, isikhathi sezinyanga eziyisithupha sokufaka ifomu lokubuyisa intela noma ukuzihlola kuqala.Futhi, uma leso sikhathi sesiphelile, isikhathi seminyaka emine esichazwe ku-Athikili 67.1 yoMthetho Wentela Ojwayelekile (i-LGT) siyaqala, lapho i-Tax Administration kumele inqume khona isibopho sentela ngokuhlola okufanele. Lolu hlelo lusebenza futhi kumafa anezincwadi ze-holographic, ngaphandle kokuthi kukhona impikiswano yangempela yezomthetho mayelana nokulandelana okungase kubangele ukumiswa kwe-Athikili 69 yoMthetho Wentela Yefa Nezipho (i-RISD).
Isebenzisa le ndlela yokukhetha icala elithile, iNkantolo Ephakeme iqinisekisa ukuthi, njengoba umufi ashona ngoJulayi 2010, lapho uHulumeni eqala inqubo yokuqinisekisa indlalifa, ilungelo lokuxazulula icala lase livinjelwe kakade.Ngakho-ke, isekela isinqumo seNkantolo Ephakeme yaseMadrid futhi ichitha isikhalazo soMphakathi waseMadrid, ngaleyo ndlela ivala impikiswano evuna umkhokhi wentela kulolu hlobo lwecala.
Lesi sinqumo sinikeza isiqondiso esibaluleke kakhulu sokucaca kokusebenzaUkuba khona nje kwencwadi yefa kanye nokwenziwa kwayo ngokusemthethweni ngaphambi kommeli wezomthetho akuvumeli ukwelulwa kokwenziwa kwezinsuku zokugcina ezitholakala kuHulumeni ukuze kuxazululwe, uma nje singabhekani nenqubo ephikisanayo ephikisana nokuba semthethweni kwencwadi yefa noma isimo sendlalifa.
Izikhundla ezingavumelani: I-TEAC, i-TSJ kanye ne-DGT mayelana nokwanda kwezincwadi zefa ze-holographic
Nakuba iNkantolo Ephakeme ibeke indlela, iqiniso liwukuthi kunezindlela ezahlukene zokukhetha ezisaqhubeka kwezinye izinhlaka.Ngaphambi kwalezi zinqumo, futhi ngezinga elithile nanamuhla emisebenzini yokuphatha, incazelo eyayivumelana kakhulu noHulumeni yayivikelwa maqondana nesikhathi sokuqoqa imali emacaleni ezincwadi ze-holographic will.
I-Directorate General of Taxes (DGT), ekubonisaneni kwayo okubophezelayo i-V2557-07, yayivele igcizelele ukuthi ukuqoqwa kwe-ISD kwenzeka ngosuku lokufa komufi.Ngisho noma indlalifa ingazi ngesimo sayo noma ingazi ngokuba khona kwentando ye-holographic ngokwayo, isibopho sentela siyaqhubeka nokusebenza. Ngokusho kwe-Spanish Tax Agency (DGT), ukuntuleka kolwazi kwendlalifa akumisi noma kuhlehlise ukuqoqwa kwesibopho sentela, okungaholela ekufakweni kwezimali ezengeziwe sekwephuzile uma ukuzihlola kungeniswa sekwephuzile, okuthatha usuku lokufa njengendawo yokubhekisela.
Ezinye iziNkantolo Eziphakeme Zobulungiswa, njengaleyo yaseMadrid esinqumweni sayo 472/2023 sikaSepthemba 11, zivumile le ndlelaLeso sinqumo sathi usuku olubalulekile lokunquma isikhathi sokugcina kanye nokufaka izinsuku zokugcina kwakuwusuku lokufa, hhayi ukuqinisekiswa okulandelayo kwencwadi yefa. Ngenxa yalokho, saqinisekisa inkokhelo eyengeziwe yokufaka sekwephuzile, sigcizelela ukuthi ukukhetha komufi incwadi yefa akufanele kube yingozi kumkhokhi wentela, okuyiHhovisi likaMgcinimafa Womphakathi.
Ngakolunye uhlangothi kunezinqumo zeNkantolo Ephakathi Yokuphatha Ezomnotho (i-TEAC), ebezihlanganisa izindlela zazo.Isinqumo sikaJuni 18, 2019 (RG 3110/2016) kanye nesikaMashi 25, 2021 sithi ngokusobala ukuthi imbangela yokutholwa kwefa uma kuyincwadi yefa ayenzeki kuze kube yilapho i-protocolization deed inikezwa phambi kommeli wezomthetho.
Ngokusho kwe-TEAC, kulezi zimo ukunqunywa kwesibopho sentela ngokwaso kuyamiswa kuze kube yilapho isimo sendlalifa sesimenyezelwe ngokusemthethweni-uyacacisa- lokhu akukhona ukumiswa kwesivumelwano ngomqondo wobuchwepheshe, ngoba akukabikho isivumelwano esingafunwa; okukhona umkhawulo ekunqumeni ukuthi ungubani umkhokhi wentela nokuthi siyini ngempela isenzakalo esikhokhiswa intela.
Ngokwalokhu kwakhiwa, ukuqoqwa "okusebenzayo" kwe-ISD kwenzeka ngokuqinisekiswa kanye nokuhlelwa kwentando ye-holographicKusukela ngalolo suku, isikhathi sokulawula sezinyanga eziyisithupha sokulethwa kokuzihlola yizindlalifa ezisunguliwe siqala futhi, uma leso sikhathi sesiphelile, kubalwa iminyaka emine yokunikezwa kwelungelo lokuphatha lokuhlola, ngokuhambisana nesigaba 67.1 LGT.
Le ndlela, eyamukelwe yi-TEAC ezinqumweni eziningana futhi isekelwa yimithetho yakudala yeNkantolo Ephakeme (isibonelo, isahlulelo sangoJuni 18, 1994), igcizelela ukuthi ngaphandle kokuqinisekiswa kwesivumelwano, umuntu akanakukhuluma ngentando ye-holographic ekhona ngokusemthethweni.Futhi uma kungekho sihloko sokulandelana esisebenzayo, bekungeke kube khona amandla ezomnotho akhokhiswa intela futhi, ngenxa yalokho, bekungeke kube nokuzalwa okuphoqelelwe kwesibopho sentela.
Imiphumela engokoqobo: izimali ezengeziwe, inzalo, izinhlawulo kanye nokuqiniseka okusemthethweni
Ukukhetha phakathi kwenqubo eyodwa noma enye akuyona nje impikiswano yezemfundo; kunemiphumela ecacile kakhulu ezimalini zezindlalifa kanye nabazuzi.Uma ukuqoqa imali kubhekwa njengokwenzeka ngosuku lokufa, lonke uhlelo lwezinsuku zokugcina lusekelwe kulolo suku: izinyanga eziyisithupha zokuzihlola, ukwelulwa okungenzeka, kanye nokuqala okulandelayo komthetho weminyaka emine wemikhawulo.
Ngaphansi kombono wokuthi ukufa kuwusuku lokuqala, ingozi yendlalifa iyabonakala: uma belinda ukuthi i-notarization ifake ifomu lentela, bangase babhekane nezindleko ezengeziwe zokufaka isicelo sekwephuzile, inzalo yokukhokha sekwephuzile, ngisho nezinhlawulo.Yilokhu kanye okwenzeka kwamanye amacala axazululwa yiziNkantolo Eziphakeme Zobulungiswa, lapho uHulumeni esekela khona ukufakwa kwezinkokhelo ezengeziwe ngenxa yokuthi isikhathi sesidlulile kusukela ekufeni kwakhe, kungakhathaliseki usuku lokuqinisekiswa kwencwadi yefa.
Ngokuphambene nalokho, indlela ye-TEAC inikeza "ubuso obunobungane" kumkhokhi wentela maqondana nezindleko ezengeziwe kanye nezinhlawulo, kodwa iqinisa umthetho wemikhawulo.Uma i-accrual esebenzayo ixhunyaniswe ne-notarization deed, i-Administration inesikhathi eside sokuhlola, njengoba umthetho wemikhawulo uqala ukusebenza kamuva. Ngenxa yalokho, kuthiwa izimali ezengeziwe kanye nenzalo azikhokhwa esikhathini esidlule, njengoba isimo sendlalifa noma iphuzu lapho ukuzihlola kwadingeka khona akukachazwa.
Ngokugcizelela ukubaluleka kosuku lokufa njengosuku lokufaka imali, iNkantolo Ephakeme ibonakala ikhetha ukubeka phambili ukuqinisekiswa komthetho kanye nokunamathela ngokuqinile emthethweni.Nakuba lokhu kusho ukuthi ezinye izindlalifa ezazithembele enqubweni yokubhalisa abameli zingase zimangazwe yizindleko ezengeziwe noma ukwenqatshwa komthetho wemikhawulo, kubalulekile ukufuna iseluleko ngokushesha okukhulu futhi ungashiyi ukubhaliswa kwentela kuze kube sekupheleni kwenqubo yokubhalisa abameli.
Kunoma ikuphi, umthetho wakamuva weNkantolo Ephakeme uphoqa uHulumeni ukuba ahambisaneUma kuvezwa impikiswano yokuthi isikweletu sentela siqongelela lapho kufa ukuze kugwenywe izinhlawulo ezengeziwe noma izinhlawulo kwezinye izimo, le nqubo ayinakushintshwa ukuze kusindiswe ukuhlolwa kwentela okuzophelelwa yisikhathi kwezinye. Ukuhlanganisa le migomo kubalulekile ukuze abakhokhi bentela bazi ukuthi yini okufanele bayilindele.
Ukubuka konke okufushane ngezinzuzo kanye nokubi kokusebenzisa i-holographic will
Ngaphandle kwengxoxo yentela, kubalulekile ukukhumbula ukuthi yini ekhethekile ngencwadi yefa kanye nokuthi kungani idala izinkinga eziningi kangaka ezingokoqobo.Ngokombono wobuntu, lolu uhlobo lwencwadi yefa olunikeza ubumfihlo obuningi futhi lunganikezwa ngokushesha, ngaphandle kokudlula kummeli wezomthetho ngesikhathi sokubhalwa kwayo.
Phakathi kwezinzuzo zayo, ubumfihlo buvelele kakhulu.Umenzi wefa angabhala incwadi yakhe yokugcina yefa kanye nencwadi yefa ekhaya, ngesandla sakhe, ngaphandle kofakazi noma isipho sikanobhala. Kukhona futhi ingxenye yokuqala yokonga izindleko, njengoba izimali zikanobhala zigwenywa, yize lokhu konga kuvame ukudluliselwa ezindlalifani, okuzodingeka zikhokhele ukuqinisekiswa, ukuqinisekiswa, futhi, ezimweni eziningi, ukuhlaziywa kokubhala ngesandla kochwepheshe.
Enye inzuzo ukushesha: noma ubani ohlangabezana namandla kanye nezidingo ezisemthethweni angabhala i-holographic will ngemizuzu embalwa.Ngaphezu kwalokho, empeleni akuvamile ukuthi isetshenziswe njengesithasiselo sencwadi yefa eyayibhalwe phansi ngaphambilini, isibonelo ukusabalalisa izimpahla zomuntu siqu, ubucwebe, imali noma izimpahla zasekhaya, futhi ngezinye izikhathi nemisebenzi yokuhlela ifa efana ne- umnikelo wokuphila kwe-usufruct, ngaphandle kokuthi kwenziwe kube semthethweni uma izindlalifa zivuma futhi zingafuni ukukwazisa noma ukuxoxa ngemininingwane neziphathimandla zentela.
Noma kunjalo, izinkinga azincane.Ingozi yokulahleka noma ukubhujiswa kwedokhumenti ingokoqobo, njengoba kungenzeka ukuthi amandla omenzi wencwadi yefa noma ubuqiniso bombhalo kanye nesiginesha kungangatshazwa. Ngokungafani nencwadi yefa ebhalwe phambi kommeli wezomthetho, incwadi yefa ye-holographic ayinaso isiphetho sokuthi isebenza noma isiqinisekiso sokuthi ummeli wezomthetho uqinisekise amandla omenzi wencwadi yefa kanye nokungabikho kwanoma yiziphi iziphambeko esivumelwaneni.
Ngaphezu kwalokho, imfuneko yokukwenza kube ngokomthetho kungakapheli iminyaka emihlanu kusukela ekufeni, ngaphansi kwesijeziso sokuthi kungasebenzi, imelela umthwalo owengeziwe kubazuzi.Inqubo yokubhalisa ummeli ingaba yinde, idinga ukuhlonza ofakazi abangaqinisekisa umbhalo wombhali wencwadi yefa, okungase kuholele emibikweni yochwepheshe, futhi uma kukhona ukuphikiswa, kuphele ngokuqulwa kwamacala. Konke lokhu kwandisa imithombo engaba khona yokungqubuzana, okuhlanganisa nehlobene nentela.
Njengoba kunikezwe lesi simo, ukusetshenziswa kwezincwadi ze-holographic kufanele kuhlolwe ngokucophelela.Kungaba usizo ezimweni ezithile noma njengesixazululo esiphuthumayo, kodwa ngokombono wentela nokuphepha kwezomthetho, ngokuvamile kungcono ukusebenzisa incwadi yefa ebhalwe phansi, ikakhulukazi lapho izimpahla zibalulekile noma kulindeleke ukungqubuzana okungenzeka phakathi kwezindlalifa.
Ngamafuphi, ukuhlanganiswa phakathi kwemithetho yomphakathi yefa le-holographic kanye nohlelo lwentela ye-Inheritance Tax kudinga ukuhlanganiswa kwezingcezu eziningana ezibucayi.Usuku lokufa njengosuku lokuqoqa imali ngokusho komthetho kanye neNkantolo Ephakeme, indima esemthethweni nje—ngaphandle kokuthi kukhona impikiswano—yokubhalisa njengomnikazi wefa, izindlela eziguquguqukayo kodwa ezingavikeli kakhulu zeNkantolo Ephakathi Yokuphatha Ezomnotho (i-TEAC), kanye nomthelela oqondile konke lokhu okuba nawo ezindlekweni ezengeziwe, inzalo, izinhlawulo, kanye nomthetho wemikhawulo. Ukuqonda kahle lezi zici kubalulekile ekuhleleni ifa ngendlela efanele kanye nokuhlola izixazululo ezifana ne- renta vitalicia.