Abantu abangaphezu kuka-65 eziQhingini zaseBalearic: Thengisa Indlu Yakho Ngaphandle Kwentela
Abantu abangaphezu kweminyaka engama-65 abahlala eziQhingini zaseBalearic futhi abafuna ukuthengisa indlu yabo eyinhloko akudingeki bakhokhe intela. Lokhu kungenxa yokuthi umthetho waseSpain ubanikeza isaphulelo esikhulu sentela: akudingeki bakhokhe intela yenzuzo yenhlokodolobha (ganancia patrimonial). Lokhu kuyinzuzo yangempela evame ukunganakwa kodwa ingaba nomthelela omkhulu enzuzweni yokuthengisa. Ngamanani aphakathi kwama-euro angu-50,000 nama-euro angu-200,000, izinga likhuphukela ku-23%. Uma lidlula ama-euro angu-200,000, izinga lifinyelela ku-27%.
Esivumelwaneni esiletha inzuzo enkulu yenhlokodolobha, njengama-euro ayi-150,000, isikweletu sentela singafinyelela amashumi ezinkulungwane zama-euro. Ukukhululwa kwabantu abangaphezu kweminyaka engama-65 kuyinzuzo ebalulekile kwezomnotho.
Izindlela Zokufaneleka Kokukhululwa
Umthetho waseSpain, ikakhulukazi i-Article 33.4 yoMthetho we-IRPF, uyalela ukuthi inzuzo etholakala ngokuthengiswa kwendlu yokuhlala eyinhloko ikhululiwe ngokuphelele enteleni kubantu abahlangabezana nezimo zombili ezilandelayo.
Ubudala Obuncane Beminyaka Engu-65
Umthengisi kumele okungenani abe neminyaka engama-65 ubudala ngesikhathi sokuthengisa. Ubudala kumele bufinyelelwe ngosuku lwesivumelwano somphakathi (escritura pública de compraventa), hhayi nje ukuhlanganisa iminyaka engama-65 phakathi nonyaka ofanayo wezimali.
Iminyaka Emithathu Yokuhlala Okujwayelekile
Impahla eyathengiswa kumele ukuthi yayiyindlu eyinhloko yomnikazi okungenani iminyaka emithathu ilandelana ngaphambi kokuthengiswa. Isitifiketi se-empadronamiento, esibonisa ukubhaliswa kukamasipala, sibonisa indawo yokuhlala evamile. Uma kudingeka, amanye amadokhumenti afana nezikweletu zikagesi egameni lomnikazi, amafomu entela alelo kheli, noma izitatimende zasebhange angasetshenziswa ukufakazela indawo yokuhlala evamile.
Incazelo “Yendawo Yokuhlala Ejwayelekile”
Ukuba nempahla nje eBalearics akwanele; umuntu kumelwe ukuthi wahlala lapho njalo futhi unomphela. Indawo yokuhlala yesibili, indawo eqashiwe, noma indawo yokuhlala esetshenziswa kuphela ngezikhathi ezithile zonyaka ayihlangabezani nemigomo yokukhululwa. I-Spanish Tax Agency (i-Agencia Tributaria) ingacela ubufakazi bokuthi uhlala kuphi ngempela. Kubalulekile ukuthi i-empadronamiento ihlale isesikhathini nokuthi kunemibhalo ekhombisa ukuthi impahla isetshenziswa njalo.
Ingabe Ukukhululwa Kuyasebenza Nasentela Yenzuzo Yenhloko Kamasipala?
Kubalulekile ukuhlukanisa phakathi kwezintela ezimbili ezihlukene ezisebenza ekuthengisweni kwezindlu.
Intela Yenzuzo Yenhloko-dolobha (Intela Yengeniso)
Inzuzo enkulu (i-IRPF) echazwe ngaphambilini yileyo engaphansi kokukhululwa kubantu abangaphezu kweminyaka engama-65.
Intela Yenzuzo Yenhlokodolobha Kamasipala (IIVTNU)
Inzuzo yenhlokodolobha kamasipala (Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, noma i-IIVTNU) intela kamasipala ehlolwa ngokwenyuka kwenani lomhlaba ngokuhamba kwesikhathi. Umthengisi unesibopho sale ntela, ehlukile ku-IRPF. Ukukhululwa okuhlobene nobudala kumthengisi akusebenzi ngokuzenzakalelayo kule ntela, kodwa abanye omasipala bangase banikeze izinzuzo zabo. Eziqhingini zaseBalearic, kuwukuhlakanipha ukuqinisekisa imithetho ethile kamasipala lapho impahla ikhona khona.
Indlela Yokubika Ukuthengisa Ngokufanele
Kusadingeka ubike ukuthengiswa kwentela yakho yonyaka (i-Declaración de la Renta), noma ngabe bekungakhokhiswa intela nhlobo. Udinga ukufaka uhlu lwezinzuzo esigabeni senzuzo nokulahlekelwa yimali, kanye nesizathu sokukhululwa. Uma ungathumeli isimemezelo, noma ngabe awukweleti mali, ungase ube nezinkinga nge-Agencia Tributaria. Kunconywa kakhulu ukuthi ukhulume nomeluleki wentela noma i-gestor eyazi imithetho yaseSpain, ikakhulukazi yokugcwalisa ifomu 100 ngendlela efanele nokuthola wonke amadokhumenti adingekayo ngaphambi kokuthengiswa.
Inzuzo Ebonakalayo Yabahlali Baseziqhingini zaseBalearic
Iziqhingi zaseBalearic bezilokhu zibalwa phakathi kwezimakethe zezindlu ezichuma kakhulu eYurophu iminyaka eminingana. Amanani ezindlu akhuphuke kakhulu eminyakeni embalwa edlule, okuholele ekutheni izakhamuzi eziningi zesikhathi eside zibe nezindawo ezinenzuzo enkulu yezimali efihliwe.
Kumuntu oneminyaka engaphezu kwengu-65 ubudala owathenga indawo eFormentera, e-Ibiza, eMallorca, noma eMenorca eminyakeni eminingi edlule futhi manje ohlela ukuyithengisa, ukukhululwa enteleni kungaholela ekongeni okulinganiselwa kumashumi, uma kungewona amakhulu, ezinkulungwane zama-euro. Ithuluzi okufanele liqondwe, lihlolwe ngokucophelela, futhi lisetshenziswe ngesikhathi esifanele.
