Maḥnd ad ngg min ixssn i iwdan, am ibridn, d tiddura n imhlak, iɣrbazn… Tadblt tazayzt tḥwaj ttnyat i zi ad-tgg mara mana-ya. S wammu, ɣurs azrf ad tettr ttmnyat zi iwdan maḥnd ad sn-tbna mara min nenna qbl, ukan iwdan ɣursn aɣan maḥnd ad ucn ttmnyat-a.
Ttmnyat-a ttasntt-d zi uxllṣ n tbzarin d tẓttattin.
Tibzarin ttinin-tt i ttmnyat-nni imzdaɣ s uɣil xafsn ad tnt-ucn maḥnd tidbla tizayzin ili ɣursn idrimn-nni zi ad ggn εawd ad bnan mara min ḥwajn iwdan. Di tmurt-nnɣ, iwdan ur tticcn kra mara ttmnyat am inni nnḍni, ku yan itticc i umi izmmr, mala ɣurs aṭṭas itticc ktar zi yan ɣurs drust. S wammu, waxxa mara imzdaɣ ixssa-nɣ ad nuc ttmnyat (mara iwdan kifkif), ur lli mara tticcn ttmnyat i itticc win nnḍni maymmi ur lli mara ɣurnɣ idrimn aṭṭas. Maḥnd ad ilin imzdaɣ mara ttεicn mliḥ ixssa ur nttxlliṣ kra mara iwdan idrimn kifkif, kul yan i umi izmmr, inni ɣursn tinεacin ktar ixssa ad ucn ktar zi inni ɣursn drust. Xf mana-ya, Tamnḍawt tettini aqqa kulma bnadm ɣurs ttmnyat ktar ixssa ad iwc ttmnyat ktar. Maca waxxa ammu, mana-ya ixssa ur d nɣ-issikkwid kra ad nrni aṭṭas n ttmnyat xf win-nni i ɣurs aṭṭas n idrimn, ixssa ad din ili yan n lḥdd i idrimn i ad yuc bnadm.
Mara iwdan ixssa ad ucn ttmnyat i Uwanak, i tfulmanin d tmdinin, dg ussan ittwassnen εawd s ubrid i ttinin. Mala ur nggi kra mana-ya ili zmmrn ad xafnɣ rnin ttmnyat niɣ ad nɣ-ggn kra n tmslayt nnḍni.
Am mamk ttinin izrfan n umaḍal, imzdaɣ ibrranin, am isbbunya, ad ucn ttmnyat kifkif εawd ad d-ssidfn ttmnyat am isbbunya.
Zi mara ttmnyat i ad nuc, ixssa ad nssiwl xf:
Inni n Uwanak:
Tabzart xf min d-issadaf umzdaɣ (Impost sobre la renda de les persones físiques, IRPF)
D yat n tbzart tettili yan umur dg usggwas xf min d-issadaf bnadm (zi tkrzt-nns, timgga d irmudn i zi d-issadaf ttmnyat…); ur nttettu kra mamk ittεic ntta d twacunt-nns.
Akud n uskan n min d-ittadfn:
Askan n min d-nssadaf ittwagg dg ussan i llan jr 1 di mayyu d 30 di yunyu.
Amkan d mamk:
Ad din traḥd, ɣr isrrawn n Tmggit n Uwanak n Tdblt n Tbzarin (AEAT), ɣr isrrawn n Tmggit n Tbzarin n Katalunya (ATC), ɣr isrrawn n uxllṣ d mara isrrawn i ɣursn azrf ad ggn mana-ya (ibankan, tisnduqin n wagraw d tmsmunin n umrwas).
S internet
Zi lbarid s uslkim ɣr tnsmiglt n AEAT s tnsa n taddart n win-nni i isskkan tabrat.
Tabzart i ttmarnin xf tmsɣiwt (Impost sobre el valor afegit, IVA)
D yat n tbzart rnnin-tt xf tmslayin n nssaɣ xf iwdan-nni ixddmn d trmisin i ttggn kra n tmsalyin i nccin.
Akud n uskan
maḥnd ad txllṣd ixssa ad tucd tiwriqin-a:
Ibrriḥn n 3 n iyyurn zi 1 al 20 dg ibrir, yulyu d ktubr, εawd zi 1 al 30 dg innayr
Agzul n usggwas zi 1 al 30 dg innayr
Amkan d mamk: Ad din traḥd s ixf-nnk, ɣr isrrawn n AEAT niɣ zg internet (adf dg web www.aeat.es).
Tabzart xf tmsmunin (Impost de Societats, IS)
Ttinin-tt I tbzart-nni i txllaṣn tmsmunin (am tmsmunin tisbbabin).
Akud n uskan
Maḥnd ad txllṣd ixssa ad tucd:
Abrrḥ n usggwas. Tanita ttgg-tt di 25 n ussan awar n sḍis (6) n iyyurn i din awar n ukmml n wakud n uxllṣ (zi 1 al 25 yulyu).
Ixlliṣn s umiḍan: zi 1 al 20 ibrir, ktubr d dujnbir.
Amkan d mamk: Ad din traḥd s ixf-nnk, ɣr isrran n AEAT d mara imukan i akids i ttmεawanen, niɣ, kra n imurn s uɣil, s internet (adf dg web www.aeat.es).
Tibzarin n uwanak i tssggur Tadblt tafulmanit:
Tabzart xf usεdu n tgmmi d warratn (Impost sobre Transmissions Patrimonials I Actes Jurídics Documentats, ITPAJD)
Tabzart-a tlla xf:
Timsɣiwt n tiddura tibulay jr sin n iwdan
Asmɣar niɣ kra n ubddl n kra n tmsmunt
Igan d warratn s lkwaɣd, am:
Arratn, mana-ya ixs ad ini ad tarid maḥnd ad ẓrn iwdan mala tsɣid kra n taddart niɣ tbdid ad txddsd amrwas n tmsɣiwt n taddart;
Titggarin n tsbbabt, am ccikan-nni i illan jr isbbabn;
Titggarin n tdblt, ina d mara lkwaɣd i ttwaggn mala ad nssεdu kra n ttmnyat niɣ kra nnḍni s usiggz ɣr tdblt
Akud n uskan
Akud maḥnd ad digs txllṣd mara εawd ad tucd titggarin id ak-ttrn d yan uyyur zi wass-nni i di ittwagg ugatu.
Amkan d mamk:
Ad traḥd s ixf-nnk ɣr isrran n ATC d isrran n uxllṣ n umrwas niɣ kra n imurn ɣr usrraw illan di internet.
Ifulmanen
Tabzart n waman (El canon de l’aigua)
D yat n tbzart illa maḥnd ad nḥda xf tnssawnst, iḥssb aman i ttraḥn amnni waha d ma tzmmr ad tḍiyε tanssawnst. Tabzart-a tḥssb mara aman-nni insxddam mani mma εawd manis mma, waxxa n tiddura waxxa n trmisin.
Tabzart-a tzmmr ad tt-tṭṭf tarmist-nni id nɣ-itticcn aman kul ayyur, niɣ Timggit Takatalant n Waman kul kraḍ (3) n iyyurn mala aman-nnɣ.
Idiganen
Di tabzart tadigant nttaf tina:
1. Tibzarin s uɣil, ttinin-tnt i tin-nni ittxllaṣnt di tmdinin mara:
Tabzart xf tiddura (Impost sobre Béns Immobles, IBI)
D yat n tbzart illa xf wazal n tiddura niɣ mala txsd ad trrd kra n taddart xf ism-nnk, niɣ mala txsd ad ak-xllṣn akru kul amur niɣ kul asggwas.
Maḥnd ad tssnd min ad txllṣd d ma aṭṭas niɣ drust ixssa ad tssnd azal n taddart, azal-nni id as-ittgg uwanak zi lkwaɣd i ɣurnɣ n taddart, d wazal n tmurt d wazal n ubnay-nns.
Tabzart xf tmgga tudmisin (Impost sobre activitats econòmiques, IAE)
D yat n tbzart tlla xf mamk mma igga kra n urmud udmis n trmist niɣ n tnaẓurt.
Ur txlliṣn kra tabzart-a:
Iwdan bla tarmist
Mara timsmunin d trmisin i ssggurn ur iwiḍ 1.000.000 euro
Sin isggwsa imzgura ur txlliṣn
Mamk ad tssknd
Ixssa ad tssknd abrrḥ n umiḍan (tawriqt 036 niɣ 037) qbl i bddu n urmud n Tdblt n AEAT, Tadblt-nni i d-iwsin dg umkan mani tzddɣd, ad din traḥd niɣ ad t-tggd s internet.
Tabzart n usikl (Impost de circulació)
D yat n tbzart d tusridt txllaṣn-tt xf imnzuraz i ggurn dg ubrid azayz
2. Tibzarin war s uɣil, zigsntt:
Tabzart xf ubnay d ubddl dg ubnay (Impost sobre construccions, instal·lacions i obres, ICIO)
D yat n tbzart ttili di tmdint, xf ubnay d kra n tmslayt tmmrni di kra n taddart mala ttrn-ak turagt i ubnay εawd ili tamdint-nnk tzmmr ad tgg mana-ya.
Tabzart n tmrniwt n wazal n tmura n tmdint, ttinin-as εawd tabzart n plusvàlua (Impost sobre l’Increment de Valor dels Terrenys de Naturalesa Urbana – IIVTNU- o Plusvàlua)
D yat n tbzart tlla xf mala timura di tmdint rnint dg wazal-nnsnt, ddgg-a ittband xminni txsd ad tt-tzznzd niɣ ad tt-tsɣd, niɣ txsd ad tbddld bab-nns. Akud illan jr tmsɣiwt d tmnziwt ixssa ur iεddu 20 n isggwsa.
Azal n wass-a n tmurt-nni ixssa ad ili d azal-nni i xf nrni tabzart n tmrniwt n wazal n tmura.
Ɣr umggaru, ixssa ad nssiwl xf tiẓttattin. Tina zmmrnt ad ilint zi Tdblt n uwanak niɣ tin-nni n tfulmanit niɣ tadigant (tina llant xf kra n tmslayin ttic-tnt Tdblt, am usiggz dg uɣrbaz, ad tettrd takarḍit n tzddiɣt niɣ n tkrzt…)
Tirawt:
I ktar n tlɣut niɣ maḥnd ad tεmmrm kra n twriqin qqnent ɣr tbzarin n Jiniralitat n Katalunya niɣ n Uwanak (am tbzart xf usεdu n tgmmi d ttggarin n warratn niɣ tabzart illan xf min nttlla i tarwa-nnɣ), nzmmr ad nraḥ ɣr www.e-tributs.cat niɣ ad nlaɣa ɣr ttilifun 012.
Mala nḥwaj talɣut xf tbzarin nnḍni n uwanak (am IRPF, IVA niɣ tabzart xf tmsmunin), nzmmr ad nraḥ ɣr www.aeat.es niɣ ɣr ttilifun n tlɣut n tbzarin n Tmggit Tawanakt n Tdblt n Tbzarin (Agència Estatal d’Administració Tributària, AEAT): 901 33 55 33.
Dg tbzarin tidiganin (am IBI, IAE niɣ tabzart n usikl) ixssa ad nssiwl akd ugraw n tmdint-nnɣ.