Ngaphambi kokuba kusungulwe i -Tax Agency , ama-socialist ayesebenzisa imithetho ethile, futhi muva nje kube nokukhulunywa okuningi mayelana nomthetho ongavamile wentela kanye nemiphumela ezibophweni zentela zabakhokhi bentela abaye basizakala ngakho.
Ukuze kuxoxwe ngoshwele wentela eSpain , kubalulekile ukuqonda incazelo yegama elithi "ushwele ." Incazelo yalo ithi ushwele yilapho uHulumeni enikeza khona intethelelo ngeziphambeko zezepolitiki, kungakhathaliseki ukuthi yizikweletu noma ubugebengu.
Ngakolunye uhlangothi, ushwele wentela uyisilinganiso esisetshenziswa ngaphakathi kwesikhathi esithile ukuthethelela labo abahlulekile ukuhlangabezana nezibopho zabo zentela. Lokhu kufezwa ngomthetho othize obhekana nokubalekela intela, njengokufihla imali okungeyona eyabo nokuyigcina ukuze kuzuze umuntu. Umuntu othintekile unikezwa isikhathi esibekiwe sokukhokha isikweletu ukuze athole uhlobo oluthile lokuthethelelwa kwentela.
Kunezinhlawulo ezinikezwa abantu ababanjwe ushwele ngenxa yezikweletu futhi banosuku lokuphelelwa yisikhathi. Lokhu kusho ukuthi umuntu okweleta imali unesikhathi esinqunyiwe sokukhokha impahla eyebiwe.
Okulandelayo, sizokutshela okwengeziwe ngokuthi ushwele wentela uyini, kanye nezinye zezici zawo kanye nemiphumela ephawulekayo.
Ushwele wentela nemiphumela yako
ESpain, kuye kwamenyezelwa ushwele wentela ohlukahlukene onezinga nemiphumela ehlukahlukene , njengeSimemezelo Sentela Esikhethekile esaziwayo, esikhuluma ngezimpahla ezimenyezelwe, izimali ezifihliwe ezindaweni zokukhokha intela, kanye nemali. Ukuze kugwenywe izinhlawulo zobugebengu, abantu banikezwa isikweletu sentela esingu-10% uma bekhokha izikweletu zabo ezisasele.
Ukusebenza kukashwele wentela
Kungabhekwa njengenzuzo kubakhokhi bentela njengoba kuthethelela izikweletu nezijeziso kuziphathimandla zentela, futhi lolu hlobo lokulungiswa kabusha lwalungenziwa kuphela eSpain ngoNovemba 2012 nguhulumeni kaMariano Rajoy owayesanda kufika eLa Moncloa izinyanga eziyisithupha, okwakuhlanganisa ukuhlelwa kabusha kwezimpahla ezingadalulwanga ngentengo eyodwa ka-10% ezinkampanini eziye zakhohlisa iziphathimandla zentela ngandlela thile.
Kulokhu kulungiswa kabusha, kwakufanele kumenyezelwe izimpahla noma imali engenayo engakadalulwanga ngaphambilini, futhi ngokusobala ukuthi yayingavinjelwe isikhathi ,; kumelwe sikhumbule ukuthi umthetho wemikhawulo ezindabeni zentela uyiminyaka emi-4, nakuba esimweni sobugebengu bentela umthetho wemikhawulo uyiminyaka emi-5, kanti ezimweni ezibhekwa njengezingavamile, umthetho wemikhawulo ufinyelela eminyakeni eyi-10.
Isebenza kanjani?
Ake sithi impahla yadluliselwa ngo-2000 , kwathi ingxenye yemali etholakale, efinyelela kuma-euro ayisigidi, yatholwa kodwa ayizange imenyezelwe. Le mali yabe isidluliselwa ebhange langaphandle. Kodwa-ke, kubalulekile ukukhumbula ukuthi ngaphansi kwesivumelwano sokulawulwa kwentela okungavamile sangoNovemba 2012, intela engu-10% kuma-euro ayisigidi esisodwa yayingafaneleki, njengoba imali engenayo yatholwa ngo-2000, unyaka lapho umthetho wemikhawulo yokumemezela imali engenayo enjalo wawuphelelwe yisikhathi.
Okwakufanele kumenyezelwe yimbuyiselo etholakale kuma-euro ayisigidi eminyakeni emine edlule, okwakuyisikhathi somthetho wemikhawulo.
Yilokhu kanye okushiwo yimithi kadokotela; imali engenayo etholakale ngonyaka ka-2000 yayivele ivinjelwe ngonyaka ka-2012. Inkinga kuphela kuleli cala kungaba ukukwazi ukufakazela ukuthi empeleni yayiyimali engenayo etholakale ngonyaka ka-2000, kanye nokufakazela ukuthi imali engenayo ayizange ivele kunoma yiluphi uhlobo lwesenzo sobugebengu.
Ushwele wentela ukhulula umkhokhi wentela uma ewulungisa kabusha, kodwa kuphela uma ewulungisa kabusha isikweletu sentela okungenzeka ukuthi usenzile, kodwa awukaze futhi awukaze ube nolunye ubugebengu obungebona obentela njengokuhlanzwa kwemali.
Nokho, esimweni esishiwo ngenhla, u-10% wemali engenayo yeminyaka emine edlule wafakwa kwifomu 750 kaNovemba 2012 ukuze kulungiswe intela ngendlela engavamile, futhi kusukela ngo-2013 kuqhubeke, ngaphakathi kwefomu 720 eliphathelene nokumenyezelwa kwezimpahla kwamanye amazwe, kubikwa kuphela ukuthi isigidi sama-euro sigcinwa kwi-akhawunti yasebhange etholakala kwamanye amazwe.
Kuze kube manje , sesiyilungisile ngokuphelele isikweletu sentela . Ngakho-ke, kusobala ukuthi ifomu lokuhlela intela 750 kanye nefomu lokumemezela izimpahla kwamanye amazwe 720 akudingeki ukuthi kuhambisane uma enye yemali engenayo eyayizomenyezelwa ngo-2012 yayivele ivinjelwe isikhathi ngoba kwakungafanele imenyezelwe ngaleso sikhathi.
Lokhu kuthathwe njengesihloko sengxoxo muva nje, ngoba ngokwenziwa kwentela okungajwayelekile ubugebengu bentela buyagwenywa kepha hhayi bonke ubugebengu obungaba khona ngenxa yemvelaphi yalezo zimpahla ezingamenyezelwanga osukwini lwabo.
Ukukhathazeka kokuqala
Abanye abahloli babecabanga ukuthi ushwele wentela wawuzosho ukuthi unembeza wentela wabakhokhi bentela abathembekile wawuzochotshozwa, nokuthi lokhu kwakuzothinta ukuqoqwa kwentela ngezikhathi zokuzithandela.
Lokhu kwaholela emiphumeleni eyahlukahlukene, okuhlanganisa nokwehla kokuqwashisa ngentela kwezinye izakhamuzi, okwabangela ezinye izikhalazo. Abanye abantu ababethambekele ekuthatheni ushwele, becabanga ukuthi wonke amacala abo entela azothethelelwa, bazithola besenkingeni yezomthetho lapho kwaziwa ukuthi imali okukhulunywa ngayo yayinemvelaphi yobugebengu.
Ama-amnesties entela ahlukene nobukhulu bawo
Kwenziwe intethelelo eyehlukene eSpain yomthethosisekelo, kepha kulokhu uMgcinimafa ukwazisile iqiniso lokuthi yize amacala entela ezothethelelwa, imvelaphi yemali izophenywa nganoma iyiphi indlela, ngoba uma kwenzeka ingekho emthethweni, kuzothathwa ezinye izinhlobo zezinyathelo.
Kodwa-ke, uma kwenzeka ushwele wentela, akudingekile ukuphenya ngemvelaphi yemali, njengoba iziphathimandla zentela zingaphenya ngaphakathi kwendawo yentela kuneyomthetho. Lokhu akusho ukuthi umuntu angathethelelwa kungakhathaliseki ukuthi kwenzekani, ngoba uma imali ivela ngokungemthetho, lokhu kungatholakala kamuva ngezinye izindlela, njengophenyo lwezomthetho oluhlose ukuqondisa izimpahla, noma ngohlobo oluthile lwenqubo yokuhlola.
Ngo-2010, kwatholakala amanye ama-akhawunti angafani eHSBC ezweni laseSwitzerland, ngenkathi uJosé Luis Rodríguez Zapatero esaphethe. Kube wukuphikelela kukahulumeni ukuthi abanikazi abahlukahlukene bama-akhawunti ahlukene ababambe iqhaza kule ngxabano. Kulokhu, abahloli babengabakhalazi ngalolu hlobo lwezokwelapha njengesixwayiso kubakhwabanisi.
Uxolo ngo-2012
Ushwele wentela owavunywa uhulumeni ngo-2012 wazuzisa abakhokhi bentela abangaba ngu-31.484 ababefihle imali futhi bengadalulanga. Kwavela obala ama-euro angaphezu kwezigidigidi ezingu-40.000, kwathi ama-euro ayizigidigidi ezingu-1.200 aqoqwa ngenxa yoMbuso.
Abantu abaningi abaziwayo bathinteka kulo mshwele wentela owavunywa ngo-2012, lapho i-Tax Agency yamemezela khona ukuthi abanye babakhokhi bentela babephenywa kanzima ngale mali, kwazise kwakunezinkomba zokuthi kwabanjwa imali ngokungemthetho. Kulabo abathintekile kubalwa osopolitiki, amajaji, abashushisi namanxusa.
Ushwele wentela namuhla
Ushintsho luzophawulwa ushwele wentela eSpain, njengoba ngomhlaka -30 Juni 2017, amacala okugcina abakhokhi bentela ngaphansi koshwele azophela , lapho imali ifihliwe engakaphenywa yi-Tax Agency eSpain, amacala enziwa ngaphambi kokudalwa kweSimemezelo Sentela Esikhethekile ngoJuni 2012.
Kumenyezelwe ukuthi izikweletu ezigcina uhlobo oluthile lobudlelwano nezintela zizongena eminyakeni emine uma kwenzeka zingasenzi isimangalo esinegunya. Lokhu ngaphandle kwezikweletu ezingaphezulu kwama-euro ayizi-120.000, okubhekwa njengecala lentela futhi kunesilinganiso semikhawulo efinyelela eminyakeni emihlanu. Qaphela ukuthi uma ifinyelela kuma-euro ayizinkulungwane ezingama-600.000, kusetshenziswa isandiso sethemu esingahle sibe yiminyaka eyi-10.
Kwenziwe nezikhathi ezibekiwe zokudalula imali efihliwe kusuka ku-2008 kuya ku-2010.
Lapho-ke, lapho kufika uJuni 30, 2017, abakhokhi bentela kushwele wentela kumele ngabe sebevele banikeze u-10% wemali efihliwe kuleyo minyaka lapho ushwele wentela wawungakaqali ukusebenza (2008, 2009 nango-2010). Iminyaka ngaphambi kwalokho abasangenisi ohlelweni lokuxolelwa kwentela futhi sekukude nokuthi luphathwe yi-Tax Agency.