Misonkho yatsopano pamagetsi, mabanki ndi olemera iyamba kugwira ntchito lero 

Misonkho yatsopano yodabwitsa yamakampani opanga mphamvu, mabungwe azachuma ndi chuma chambiri idzayamba kugwira ntchito Lachinayi lino pambuyo posindikizidwa dzulo mu Official State Gazette (BOE), zomwe zilola kuti chaka chandalama cha 2022 chikhomedwe msonkho tsopano ndikuyamba kutolera mu 2023.

Cholinga cha Treasury ndikuti kusonkhanitsidwa kwa misonkhoyi kudzayamba kugwira ntchito kuyambira 2023 - poganizira ndalama zochokera ku 2022 - komanso kulowetsedwa mu 2024. Choncho, misonkho itatu yatsopanoyi idzagwira ntchito kwa zaka ziwiri, ngakhale. pambuyo pa nthawiyi , Boma liwona ngati lizisunga kapena ayi.

A Cortes Generales asanapereke 'kuwala kobiriwira' ku bilu yolembetsedwa ndi PSOE ndi Unidas Podemos, chizolowezicho chinasinthidwa mosiyanasiyana pakukonza kwake.

Chimodzi mwazosintha zazikulu zomwe zidachitika pamisonkho yamabanki - yomwe idzapereka msonkho pazokonda ndi ma komishoni a mabungwe onse omwe adapereka ndalama zoposa 4,8 miliyoni mu 800 pa 2019% - ndikuti msonkhowo udzakhudza ntchito zomwe mabungwe akupanga ku Spain.

Pankhani ya msonkho wamagetsi - womwe udzakhometsa msonkho 1,2% pa kuchuluka kwa ndalama zomwe makampani omwe ali m'gawo lamagetsi adapereka ndalama zoposa 1.000 miliyoni mu 2019 -, ndi bwino kukumbukira kuti pamapeto pake adachotsedwa pamalipiro a msonkho. zochokera ku ntchito zoyendetsedwa.

Mwanjira imeneyi, msonkho sukhudza ndalama zomwe zimaperekedwa kumene kuperekedwa kuli pamtengo wovomerezeka, monga momwe zilili ndi PVPC yamagetsi, mtengo wotsiriza (TUR) wa gasi, LPG ya mabotolo ndi LPG yapaipi.

Kuphatikiza apo, pakudutsa kwawo ku Congress of Deputies, ndalama zoyendetsedwa kuchokera kumayendedwe ndi kugawa magetsi ndi gasi wachilengedwe zidaphatikizidwa pakukhululukidwa ndipo, pankhani yakubadwa ndi malipiro oyendetsedwa ndi malipiro owonjezera m'madera omwe si a peninsular, onse. ndalama zochokera kumalo, kuphatikizapo zomwe zimalandiridwa kuchokera kumsika ndi ofesi ya zachuma, motero.

Panthawi imodzimodziyo, kusintha kwina kwa malonda kunayambitsidwa kuti msonkho ugwire ntchito zomwe makampani omwe amagwira ntchito ku Spain.

Pankhani ya msonkho wachuma chachikulu, cholinga chake ndi kupereka msonkho wamtengo wapatali woposa ma euro mamiliyoni atatu kuti asamasulidwe ku mabonasi a maboma am'madera.

Misonkho iyi idzakhala 1,7% ya katundu pakati pa 3 ndi 5,3 miliyoni euro; 2,1% pazachuma pakati pa 5,3 ndi 10,6 miliyoni, ndi 3,5% pazachuma zazikulu kuposa ma euro 10,6 miliyoni.

Kuphatikiza apo, kuti mudziwe misonkho yamisonkho iyi, malamulo omwe ali mulamulo lamisonkho yachuma adzagwiritsidwa ntchito, kotero kuti kuchepetsedwa kwa ndalama zosachepera 700.000 euro zikuphatikizidwa.

KUSINTHA KWA MALAMULO OSIYANASIYANA MISONKHANO

Lamulo lofalitsidwa mu BOE dzulo Lachitatu limaphatikizapo kusinthidwa kwa malamulo osiyanasiyana amisonkho. Chifukwa chake, choyamba, Lamulo la 29/1987, la Disembala 18, pa Misonkho ya Cholowa ndi Chopereka, limasinthidwa kuti liphatikizepo Autonomous Community of La Rioja pakati pa omwe akhazikitsa dongosolo lodziyesa okha pamisonkho yomwe tatchulayi.

Kumbali inayi, Law 19/1991, ya June 6, pa Wealth Tax, ikuyeneranso kusinthidwa kuti ipangitse mphamvu zokhometsa msonkho m'mabungwe omwe si okhalamo omwe ali ndi chuma chambiri chomwe chili ku Spain, potero kukonza tsankho lopanda chifukwa ndi ulemu. kwa wokhalamo, popeza osakhalamo, polemba bungwe lovomerezeka losakhalamo, amapewa kuwunika msonkho womwe tatchulawu.

Panthawi imodzimodziyo, Lamulo la 19/1994, la July 6, kusintha kwa Economic and Fiscal Regime ku Canary Islands kumasinthidwa, mogwirizana ndi mitengo yomwe ikugwiritsidwa ntchito ku mabungwe a Canary Islands Special Zone, chifukwa cha kusintha kwa msonkho. mlingo Kulembetsa kumabweretsa mavuto ambiri obwera chifukwa cha kukwanira kwake mogwirizana ndi kalembera wa ku Canarian Special Zone. Kuti izi zitheke, zochitika zokhoma msonkho ndi kasinthidwe ka mtengowo zimasinthidwa ndikuzibwezera ku pempho lovomerezeka, mosasamala kanthu za zotsatira za ndondomekoyi. Kuphatikiza apo, kuchuluka kwa chiphaso chovomerezeka kumawonjezeka.

Pomaliza, Lamulo la 27/2014, la Novembara 27, pa Corporate Tax, lasinthidwa kuti liphatikizepo muyeso kwakanthawi pozindikira misonkho muulamuliro wophatikiza misonkho; onjezerani malire a kuchotsera kwa ndalama zopangira mafilimu a ku Spain ndi akunja ndi mafilimu, ndi kulola kugwiritsa ntchito kuchotserako ndi wokhometsa msonkho amene amapereka ndalama zopangira mafilimu a Chisipanishi ndi mafilimu afupiafupi, ma audiovisual series ndi mawonetsero amoyo. zisudzo ndi nyimbo.