La Haraji na amana a Spain Wannan ya zama jigo mai maimaitawa a cikin kamfanonin lauyoyi, dubawa, da kuma tambayoyi ga Babban Darakta na Haraji (DGT). Daɗaɗawa, iyalai masu kadarorin ƙasashen duniya suna amfani da amana da aka kafa a cikin hukunce-hukuncen doka na gama gari, kuma ba dade ko ba jima, waɗannan kadarori ko kuɗin shiga suna ƙarewa suna haɗawa da tsarin harajin mu.
Babbar matsalar ita ce Amincewar ba ta wanzu azaman ingantaccen ra'ayi na doka a cikin dokar Spain.Ba a matakin farar hula ko haraji ba, wanda ke wajabta "fassara" tasirin sa zuwa takamaiman nau'ikan doka. Wannan yana haifar da ɗimbin shari'o'i, ƙa'idodin gudanarwa waɗanda suka samo asali na tsawon lokaci, kuma, bari mu fuskanta, kyakkyawan yanayin rashin tabbas na doka wanda yakamata a fahimta kafin yanke shawarar tsara ƙasa.
Menene amana kuma wa ke da hannu a cikin aikinta?
A cikin dokokin gama gari, da Amintacciya cibiya ce da aka dade da kafawa amfani da tsara dukiyar iyaliSaka hannun jari a sassauƙa kuma, sama da duka, tsarawa don maye gurbin. Ya samo asali ne daga dokar gama-gari kuma ya dogara ne akan ra'ayin raba ikon mallakar kadarori na yau da kullun daga mallakar tattalin arziki.
A sauƙaƙe, a cikin amana mutum (mai zama ko mai ba da kyauta) yana watsa jerin abubuwan ubangida -kudi, dukiya, hannun jarin kamfani, kayan saka hannun jari, da dai sauransu - ga wani ɓangare na uku (amintaccen), wanda ke da alhakin gudanar da su bisa ga ƙa'idodin da aka riga aka tsara, tare da manufar cewa, a wani lokaci (mutuwar mazaunin ko wani muhimmin ci gaba), waɗannan kadarorin ko dawo da su ana danganta su ga ɗaya ko fiye da masu amfana.
Tsarin al'ada yana kewaye uku asali FiguresKoyaya, a aikace, ana haɗa bambance-bambance da ƙarin caji waɗanda ke dagula tsarin:
- Mai zama ko mai bayarwaWanda ya kafa amintaccen ya yanke shawarar waɗanne kadarorin da aka ba da gudummawar da kuma a cikin wane yanayi ake sarrafa su da rarraba su. Sau da yawa suna riƙe wasu iko (don soke amana, canza masu cin gajiyar, maye gurbin amintattu, da sauransu), wanda shine mabuɗin maganin harajinsa.
- ShawararAmintaccen mutum ne na halitta ko na doka wanda ke sarrafa kadarorin amintaccen. Su ne masu mallakar kadarori a ƙarƙashin dokar gama-gari, tare da ayyukan aminci na aminci da himma ga waɗanda suka amfana da mutunta wasiƙar fata ko yarjejeniyar amana.
- Masu AmfanaWaɗanda ke da hakkin karɓar dawowar, babban birnin, ko duka biyun, ƙarƙashin sharuɗɗan da aka amince da su. Ƙila su zama masu amfana na yanzu, na gaba, ko na ɗan lokaci, ko kuma su zama wani ɓangare na ƙungiyar da amintaccen ke da ikon rarrabawa bisa kansa.
Yawancin ƙira sun haɗa da a amintaccen kariyaMutumin da ke kula da amintaccen zai iya yin watsi da wasu yanke shawara ko ma ya kore shi, yana aiki a matsayin mai kiba lokacin da kadarorin ke da mahimmanci ko kuma dangi suna so su ci gaba da sarrafa ikon kai tsaye.
Daga ra'ayi na dokokin da ke tafiyar da su, amana na iya zama mai iya sokewa ko kuma ba za a iya sokewa baAmanai na hankali ko haɗin kai (amintattun ribar mallaka) suna baiwa mai zama ko amintaccen digiri daban-daban na ikon gudanarwa. A cikin Amurka, alal misali, amintaccen mai ba da tallafi shine wanda mazaunin ke riƙe da isasshen iko akan kadarorin da kudin shiga. Duk waɗannan nuances suna buƙatar yin nazari akan shari'a a cikin tsarin shari'ar mu.
Spain ba ta gane amana: asali na farar hula da sakamakon haraji
A Spain Babu wata doka da ke daidaita amana ko tsarin doka daidai Bugu da ƙari kuma, Jihar ba ta amince da yarjejeniyar Hague na 1 ga Yuli, 1985 ba, kan dokar da ta dace ga amintattu da kuma amincewa da su. A matakin farar hula, Kotun Koli ta bayyana karara cewa wannan ciniki ne na yau da kullun wanda ya saba wa ka'idojin gadonmu kuma bai dace ba.
Wannan rashin gane yana da gagarumin sakamako na kasafin kuɗi: Ana ɗaukar amanar ba ta wanzu don dalilan dokar harajin SipaniyaA cikin kalmomin magana, hukumomin haraji suna duba "ta hanyar" amana kuma suna mai da hankali kan ainihin alaƙar da ke tsakanin mutumin da ke ba da gudummawar kadarorin (mai zama) da wanda a zahiri ya amfana daga gare su (mai amfana), yin watsi da amintaccen a matsayin mai shiga tsakani.
Saboda haka ma'auni na haraji fayyace na dogara, sake maimaita shi ta hanyar tattaunawa mai yawa (V1991-0), V0994-19, V2403-13, V2033-21, V2033-22, V203-22, V203-22, V203-22, V203-22, V203-22, V0986-25, da sauransu): canja wurin kadarori ko samun kudin shiga wanda dokokin kasashen waje suka danganta ga amana ana fahimtar su, a cikin Spain, da za'ayi kai tsaye tsakanin mai zama da masu cin gajiyar.
Sakamakon haka, don dalilai na ciki Makullin shine a tantance ko, yaushe, da kuma wanda aka watsa Mallakar kadarorin, kuma ko canja wurin ya kasance inter vivos (ba da gudummawa ko wata ma'amala ta kyauta) ko mortis causa (gado ko gado), zai ƙayyade aikace-aikacen Harajin Gado da Kyauta (ISD), Harajin Kuɗi na Mutum (IRPF/IRNR), da Harajin Dukiya.
Ƙaddamar da amana: akwai ko babu canja wuri don dalilai na Mutanen Espanya?
Daya daga cikin mafi m maki ne yanke shawara ko Kundin tsarin amana yana nuna, a kanta, canja wuri na kadarorin daga mai zama zuwa ga masu cin gajiyar ko zuwa wani batu, ko kuma idan akasin haka, ana kiyaye mallakar mallaka a cikin kadarorin mai gida har zuwa wani lokaci.
DGT ya nace cewa, A matsayinka na gaba ɗaya, ƙirƙirar amana kawai baya haifar da tasirin haraji a Spain.A cikin shawarwarin V3394-19, alal misali, an bayyana cewa, idan babu amincewa da adadi, "ba a la'akari da amincewa da za a kafa kuma dangantakar shari'a da aka tsara ta ba ta da tasiri," sai dai idan ya bayyana a cikin takardu da yanayi cewa wani wanda ba mazaunin ba ya sami ikon nuna ikon da ya dace da mallaka.
A cikin shawarwarin V0970-20, an yi nazari game da batun wata uwa da ta kafa amana tare da saka hannun jari, ta zayyana 'yarta da kowane zuriya a matsayin masu cin gajiyar. DGT ta kammala da cewa Gudunmawar farko na kadarorin ga amana ba ta da tasiri a kan uwa ko 'yar.daidai saboda, a cikin Spain, ana la'akari da cewa mallakar kadarorin ya ci gaba da kasancewa na mazaunin.
Irin wannan yanayin yana faruwa a cikin hukuncin V3316-20, inda, duk da amincewar da aka ware a matsayin wanda ba za a iya sokewa ba, mazaunin ya riƙe ikon canza mai cin gajiyar. Ga Ofishin Tax, Lokacin da mazaunin ya kiyaye irin wannan tsananin iko akan kadarorin, ba za a iya yin magana game da canja wuri mai inganci baAn fahimci cewa ya ci gaba da mallakar kadarorin kuma, saboda haka, yana ɗaukar harajin da ya dace.
Koyaya, DGT shima ya yarda da hakan Ana iya samun lokuta inda gudummawar ga amana ta zama hanyar canja wurin mallaka na gaskiya.A cikin shawarwarin V0817-18, an nuna cewa lokacin da mutumin da ke aiki a matsayin mai rikon amana shi ma wanda ya ci gajiyar kuma yana da iko sosai kan kadarorin da ke daidai da mallakar jama'a, ana iya ɗaukar canja wuri ya faru a lokacin ƙirƙirar amintaccen. Duk da haka, wannan kima yana ƙarƙashin shawarar da hukumomin gudanarwa da dubawa suka yanke bisa ga shari'a.
Don dalilai na Harajin Kuɗi na Mutum (IRPF), Mataki na 33 na dokar haraji ya bayyana babban riba da asara kamar bambancin darajar kadarorin da ke bayyana a fili a sakamakon canji a cikin abubuwan da sukeHar sai an yi la'akari da canja wurin, babu wani canji, ta yadda ba za a sami riba ko asara ga mazaunin ba kawai ta hanyar ba da gudummawar kadarori ga amana, kuma ba a saita ingantaccen gudummawa don dalilai na rage labarin 20.6 LISD ko keɓance riba a cikin 33.3.c) LIRPF, kamar yadda aka fayyace ta hanyar shawarwari V20.02
Amincewa da amana: Harajin Kuɗi na Kai, Harajin Kuɗi na Ba mazaunin gida, Harajin Dukiya da wajibai na yau da kullun
Idan an yi watsi da amanar don dalilanmu na doka, Dole ne a ba da kuɗin shiga ta hanyar kadarorin da aka ba da gudummawa ga mai shi wanda aka yi la'akari da dalilai na farar hula da harajiA mafi yawan lokuta, muddin ba a ga watsawa ba, wannan take ya kasance mai zama.
Hukunce-hukuncen V0022-25 ya fito fili: a cikin yanayin da mai biyan harajin Sipaniya ya ba da gudummawar hannun jarinsa a cikin kamfani mai aiki zuwa amintaccen da ba za a iya soke shi ba don amfanin 'ya'yansa mata da ke zaune a Amurka, DGT ta yanke shawarar cewa Ba a la'akari da gudummawar gudummawar kuma dawowa (rabo, riba mai girma, da sauransu) dole ne a dangana ga uba a cikin harajin kuɗin shiga na kansa., kamar har yanzu ya mallaki hannun jari.
A cikin shawarwari V3394-19 da sauransu, an jaddada wannan ra'ayin: Tunda babu amana a ƙarƙashin tsarin shari'ar mu, mai zama ko, inda ya dace, mai cin gajiyar wanda ya zama mai shi, dole ne ya bayyana duk kuɗin shiga da aka samar a cikin Harajin Kuɗi na Mutum (IRPF) ko Harajin Kuɗi na Ba- Mazauna (IRNR). ( riba, rabo, haya, babban riba). Ana yin haka ta hanyar amfani da ƙa'idodin cancanta (samun shiga daga babban jari mai motsi, dukiya, riba mai ƙarfi, da dai sauransu) da kuma na ɗan lokaci na labarin 14 LIRPF: gabaɗaya, lokacin da kuɗin shiga ya dace, ba lokacin da amana ke rarraba kuɗin ba.
An kwatanta wannan a fili a cikin shawarwarin V2467-21, wanda yayi nazarin amincewar dangi tare da lamuni da aka baiwa kamfani mai riƙewa. Ribar da amana ta tara An yi la'akari da kudin shiga a matsayin kudin shiga na saka hannun jari wanda aka danganta ga mazaunin mai cin gajiyar a Spain, zama wani ɓangare na tushen tanadi. Canja wurin kuɗi na jiki na gaba daga amana zuwa mai cin gajiyar ba ya haifar da sabon taron haraji; haraji yana faruwa ne lokacin da kuɗin shiga ya karu, ba lokacin da aka cire kuɗin ba.
Mu'amala tsakanin amana da tsarin nuna gaskiya na haraji na duniya na Mataki na ashirin da 91 na Dokar Harajin Kuɗi ta Mutum ta Sipaniya (LIRPF). A cikin wannan hukuncin na V2467-21, tambayar ita ce shin ya kamata a ƙididdige yawan adadin mallakar kamfanin da ba mazaunin gida ba ta hanyar ƙara hannun jarin da wasu ƴan uwa waɗanda ba mazauna wurin ke da su ta hanyar amintattun nasu ba. Babban Darakta Janar na Haraji na Sipaniya (DGT) ya kammala da cewa, don wuce 50% kofa wanda ke haifar da buƙatun bayyana gaskiya, Hannun jarin da ke hannun masu biyan haraji na sirri (IRPF) ne kawai ake ƙidaya.An cire dangin da ba mazauna ba daga lissafin, koda kuwa suna da sha'awar tattalin arziki a cikin kamfani ta hanyar amana.
A cikin al'amuran Harajin Dukiya, ma'auni yana bin dabaru iri ɗaya na mallaka. A cikin mulkin V2033-22, mahaifin Venezuelan na mazaunin Madrid ya kafa amana da dokar Florida ke tafiyar da ita, wanda ya kasance babban mai cin gajiyar rayuwa. Hukumar Haraji ta Spain (DGT) ta fahimci hakan Mai masaukin ya kasance mai mallakar kadarorinDon haka, yaron da ke zaune a Spain bai kamata ya saka wani abu a cikin bayanin kadarorinsa ba, domin ba shi ne mai mallakar waɗannan kadarorin ba.
Koyaya, idan mai riƙe don dalilai na Mutanen Espanya (mai zama ko mai cin gajiyar, kamar yadda lamarin zai kasance) mazaunin, Dole ne ku bayyana kadarorin amintaccen da ke waje a cikin fom 720 Lokacin da aka ƙetare iyakokin, ya zama dole a tantance ko kadarorin suna ƙarƙashin Harajin Dukiya ko Harajin Haɗin kai na ɗan lokaci akan Manyan Arziki. Hukumar gudanarwar ta fayyace cewa rashin amincewa da amana baya keɓanta mai riƙe da waɗannan wajibai; kawai yana mika ikon mallakar ga mutumin wanda, a zahiri, ke sarrafa kadarorin.
Canja wurin Inter vivos: gudummawa daga mazaunin zuwa ga masu cin gajiyar
Lokacin da magidanta ke raye, an yarda cewa za a kai wani ɓangare na jarin amana ko dawowa ga wanda ya ci gajiyar. Spain ta ƙirƙira wannan aikin a matsayin canja wurin inter vivos mai riba kai tsaye daga mazaunin zuwa ga mai cin gajiyar.yin watsi da shisshigin amana ko amintattu.
Shari'ar V0970-20 tana da ma'ana: uwar ta kafa amana tare da saka hannun jari na kudi da Kwamitin Kariya wanda ya ba da umarnin biya ga mai cin gajiyar. DGT ya nuna cewa, idan an tsara ba da gudummawa a cikin takaddun da mai cin gajiyar ya karɓi sifaWannan kyauta ce ta kai tsaye daga uwa zuwa ga 'yar, bisa ga ISD a cikin tsarin bayar da gudummawarta, ba tare da wani canji kafin lokacin da aka ba da gudummawar kadarorin ga amana ba.
Ana maimaita wannan ma'auni a cikin hukuncin V2429-22, wanda a cikin abin da ba za a iya sokewa ba kuma mai hankali na Birtaniyya na Tsibirin Budurwa yana da mazaunin Madrid a matsayin mai cin gajiyar sa. Idan ma'aikacin ya amince da rabon kadarorin a cikin yardarta ta hanyar wa'adin alkawari, DGT ta kammala da cewa Gudunmawar inter vivos ce kai tsaye daga uba (mai zama) ga 'yarDa yake ta kasance mazaunin Spain, ana buƙatar ta ta biya haraji a ƙarƙashin ISD (Harajin Gado da Kyauta) ta wajibcin sirri, kuma tana iya amfani da ƙa'idodi da fa'idodin haraji na Community of Madrid.
Har ma an yi nazarin yanayin yanayin da amana ke da tsaka-tsaki, kamar riƙon kamfanoni ko motocin saka hannun jari. Tuntubar V0970-20 ta tabo batun rusa kamfanonin da aka shiga tsakani ba tare da raba kadarori na gaggawa ga wanda ya ci gajiyar ba, sannan kuma yiwuwar mai masaukin ya ba da umarnin bayar da gudummawa. A cewar DGT (Babban Darakta Janar na Harajin Mutanen Espanya), Rushewar ba tare da yanke hukunci ba shi da wani tasiri a kan mai cin gajiyar Mutanen Espanya.Koyaya, ba da gudummawar kadarori ko dawo da baya daga baya ya zama batun canja wuri zuwa ISD, kuma azaman gudummawa kai tsaye daga mazaunin.
Daga mahangar harajin kuɗin shiga na mazauni, a cikin waɗannan lokuta inda aka lura da canja wuri, Ana samun riba ko asara ta hanyar bambanci tsakanin ƙimar saye da ƙimar canja wuri.Sai dai idan takamaiman keɓewa ko tsarin jinkirtawa ya shafi. Kuma daga ɓangarorin masu cin gajiyar, ban da Harajin Gado da Kyauta (ISD), rarrabuwa a matsayin gudummawar tana hana haɗa wannan kuɗin shiga cikin Harajin Kuɗi na Mutum (IRPF), saboda wani taron da ake biyan haraji a ƙarƙashin wani haraji na daban.
Canja wurin mortis causa: mutuwar mazauni da saye na gado
Lokacin da mazaunin ya mutu kuma har yanzu amana tana "rai", babbar tambaya ita ce yaushe ne ake ganin cewa masu cin gajiyar kayan da aka samu sun yi: a lokacin bayar da gudummawar ga amana, a lokacin da ya mutu ko kuma a lokacin da amintaccen ke ware kadarorin na musamman.
DGT da TEAC sun kasance suna ƙarfafa ka'idar cewa, sai dai idan an lura da canja wuri kafin, Mutuwar mahaɗin yana haifar da watsa cutar kai tsaye daga mazaunin zuwa ga wanda ya ci gajiyar., tare da sakamakon haka ga ISD don saye na gado.
A cikin yanayin V2216-21, wata uwa ta kafa amana da ba za a iya warwarewa ba a ƙarƙashin dokar Ingilishi a cikin 1988 tare da yara biyar masu amfana, ɗaya daga cikinsu yana zaune a Spain. Bayan rasuwar mahaifiyar a shekarar 2016, amintattun sun yi tunanin raba kadarorin. A cewar DGT (Babban Darakta Janar na Harajin Mutanen Espanya), Cutar ta faru ne a lokacin mutuwar mahaifiyar., lokacin da, a idanun tsarin shari'a na Sipaniya, yaran sun sami kadarorin amana mortis causa, kodayake a aikace za a iya jinkirta yanke hukunci.
Tare da layi ɗaya, shawarwari V3394-19 da shawarwari masu zuwa sun jaddada hakan Mai biyan haraji mazaunin Spain yana ƙarƙashin ISD (Harajin Gado da Kyauta) ta wajibcin sirriDuk wata kadara da haƙƙin da aka gada, ko ba a ƙasarmu ba, dole ne a bayyana su. Doka ta iyakance ga haƙƙin Gudanarwa don tantance haraji yana farawa washegari bayan watanni shida sun shuɗe tun bayan mutuwar, sai dai in an tsawaita ko an dakatar da shi bisa ga Babban Dokar Haraji.
TEAC ta karɓi wannan koyaswar a cikin kudurori masu dacewa (misali, RG 3418/2023 da RG 5163/2022), inda ta tabbatar da cewa, tunda amana ba ta da ƙwarewa, Kaddarorin sun "wuce ta" kuma ana ɗaukar su canjawa wuri kai tsaye daga mamaci zuwa mai cin gajiyarIdan canja wurin ya faru saboda mutuwar matsugunin, an saita taron da ake biyan haraji na saye mortis causa a cikin ISD, tare da mai cin gajiyar mazaunin shine ƙungiyar abin dogaro.
Daga mahangar harajin kuɗin shiga na mamaci, wannan rabe-rabe yana da tasiri mai ban sha'awa: Ribar babban jari a cikin kadarorin da aka canjawa wuri bayan mutuwa ba za a iya biyan haraji ba.Wannan godiya ne ga keɓancewar da aka tanadar a cikin Mataki na ashirin da 33.3.b na Dokar Harajin Kuɗi ta Mutum ta Mutanen Espanya (LIRPF) (abin da ake kira "ribar babban birnin mamaci"). A takaice dai, duk wani karuwar darajar kadarorin da aka rike a cikin amana ba a biyan haraji a cikin harajin samun kudin shiga na karshe na magidanta, tare da mayar da nauyin haraji a cikin gado da harajin kyauta (ISD) na magaji.
Amintattu da tsare-tsaren zama na musamman: batun mutanen da aka yi gudun hijira
Wani batu da ya taso shine Me zai faru lokacin da mai cin gajiyar amana ya karɓi haraji a Spain a ƙarƙashin wani tsari na musamman?, kamar na ma'aikatan da aka buga (art. 93 LIRPF), abin da ake kira tsarin mulkin Beckham. Shawarwarin dauri V0986-25 yayi magana daidai yanayin irin wannan.
A cikin waccan shawarwarin, mahaifin mai biyan haraji, mazaunin haraji a Panama, ya kafa amintattu da yawa waɗanda a cikinsu ya zama matsuguni, amintattu, kuma mai cin gajiyar rayuwa shi kaɗai. Yarinyar, wacce ke zaune a Spain a ƙarƙashin tsarin mulki na musamman na ƴan ƙasar waje, na iya gadon kadarorin amintaccen bayan mutuwar mahaifinta. DGT (Babban Darakta Janar na Haraji na Spain) ya kammala da cewa, Yayin da uban yake raye, kadarorin amana ba sa cikin abin da 'yar ta mallaka. don haka kada ku saka su a cikin Harajin Dukiya ko cikin Harajin Haɗin kai na ɗan lokaci akan Manyan Arziki.
Tare da mutuwar mahaifin, duk da haka, a kai tsaye canja wurin mortis causa daga mamaci zuwa waɗanda aka zaɓaa karkashin ISD. Kuma a nan mabuɗin ya zo: gaskiyar cewa ana biyan haraji a ƙarƙashin tsarin mulkin mutanen da aka gudun hijira yana shafar IRPF ne kawai; Ba ya canza matsayin mazaunin Spain ko keɓe mutum daga yin rajista da biyan ISD (Harajin Gado da Kyauta). ta hanyar wajibci a kan dukkan kadarorin da aka gada, a duk inda suke.
Game da aikace-aikacen dokokin yanki, lokacin da marigayin ba mazaunin gida ba ne kuma akwai kadarori a Spain, Al'umma mai cin gashin kanta inda waɗannan kadarorin suke ana ɗaukarsu azaman abin tunani.Kuma idan babu kadarorin Mutanen Espanya, ƙa'idodin yankin mazaunin magaji yakan shafi. A game da mazaunan Madrid, wannan yana nufin za su iya amfana daga raguwar haraji mai karimci da ragi ga zuriya da ma'aurata.
Ta fuskar shari'a, idan mamacin bai kasance mazaunin wata al'umma mai cin gashin kansa ba, kuma babu wata ma'ana a sarari. Gudanar da ISD ya koma ga Babban Gudanarwar Jiha, wanda aka saba ta hanyar ofishin kula da haraji na kasa da kuma sassan da suka kware kan gadon da ba na zaune ba.
Duk waɗannan sharuɗɗan - DGT, TEAC, Kotun Koli - zana hoto wanda a ciki An “warguje” manufar amana kuma an sake fassara ta ta amfani da nau'ikan dokar mu ta farar hula da ta haraji.Wannan yana buƙatar yin nazari mai zurfi, bisa ga shari'a na wanda da gaske yake riƙe da ikon aiwatarwa, lokacin da canja wurin ya faru, kuma wane haraji ya shafi. Don dukiyar iyali waɗanda ke amfani da amana a ƙasashen waje, fahimtar waɗannan ƙa'idodin ya zama kusan mahimmanci don guje wa abubuwan ban mamaki mara kyau, dogon bincike, da harajin da ba dole ba.
