• Ngabanye
  • Umvuzo wokuRenta kwiNdawo yokuHlala: Umyinge werhafu othe tyaba wama-25% usebenza kwingeniso yerenti eshiyekileyo esuka kwiipropati zokuhlala, nokuba umntu ungumhlali werhafu okanye hayi. Nangona kunjalo, iirhafu ezincitshisiweyo ziyafumaneka kwiikontraka zokurenta ixesha elide:
    • Ngaphezulu kwe-5 nangaphantsi kweminyaka eyi-10: 15%
    • Ngaphezulu kwe-10 kwaye ngaphantsi kwe-20: 10%
    • Ngaphezu kweminyaka engama-20: 5%
• Iinkampani
  • Intsalela yengeniso yerenti efunyenwe ngenkampani irhafiswa ngokwahlukileyo ngokuxhomekeke kubume benkampani yerhafu yokuhlala.
    • Iinkampani zabahlali: Ingeniso yerenti eseleyo irhafiswa phakathi kwe-16% kunye ne-20% kwilizwe lasePortugal, kwaye phakathi kwe-11.9% kunye ne-14.7% kwiipropati ezibekwe eMadeira.
    • Iinkampani ezingahlaliyo: Intsalela yengeniso yerenti irhafiswa kumyinge othe tyaba wama-20%.

Iindleko ezifanelekileyo zinokusetyenziselwa ukunciphisa ingeniso erhafiswayo ekufanele ihlawulwe- ukuba iyinxalenye yomsebenzi wengeniso.

Ezi ntlawulo zilandelayo zisebenza kubo bobabini abathengi abangabodwa kunye namashishini (ngaphandle kokuba kuchazwe ngenye indlela) xa kuthengwa kunye nobunini bepropathi ePortugal:

• Uxanduva lweSitampu ekuThengweni kwePropati
  • Umrhumo wesitampu urhafiswa xa kuthengwa indawo ePortugal:
    • Umlinganiselo: Isantya serhafu yesitampu yi-0.8% yexabiso eliphezulu phakathi kwexabiso lokuthenga kunye ne-VPT (iXabiso lePropati eRhafu). Njengoko i-VPT ihlala iphantsi kunexabiso lokuthenga, umsebenzi wesitampu ubalwa ngokuqhelekileyo kwixabiso lokuthenga.
    • Intlawulo kunye nexesha lokuHlawula: Umthengi unoxanduva lokuhlawula umsebenzi wesitampu phambi kokuba kusayinwe isivumelwano sokugqibela. Ubungqina bentlawulo kufuneka bunikezelwe kwi-notary.

• Irhafu yokudluliselwa kwepropathi: Ukongeza kumsebenzi wesitampu, xa ipropati itshintsha ubunini ePortugal, irhafu yokudlulisa ebizwa ngokuba yi-IMT (Imposto Municipal sobre Transmissões Onerosas de Imóveis) iyasebenza - oko kukuthi:
  • Ngubani Ohlawulayo: Umthengi unoxanduva lokuhlawula i-IMT.
    • UHlawula nini: Intlawulo kufuneka phambi kokuba isivumelwano sokuthengisa sepropati sokugqibela sityikityiwe. Ubungqina bentlawulo kufuneka bunikezelwe kwi-notary ngexesha lotshintshiselwano lwepropati.
    • Isiseko sokuBala: I-IMT ibalwa ngexabiso eliphezulu lokuthenga okanye ixabiso elirhafelwayo lepropati (VPT).
    • Ixabiso lerhafu: Izinga le-IMT lixhomekeke ikakhulu kwizinto ezimbini:
      • Usetyenziso olucetywayo lwepropati (umzekelo, indawo yokuhlala esisiseko vs. ikhaya lesibini).
      • Nokuba intengo yeyokuqala okanye ikhaya elilandelayo.
        • Iireyithi zivela kwi-0% ukuya kwi-6.5% (ngaphambili, izinga eliphezulu laliyi-8%).
    • Ukukhululwa kwiiNkampani zePropati: Iinkampani ezineshishini eliphambili lokuthenga nokuthengisa ipropathi zikhululekile kwi-IMT ukuba zinokubonisa ukuba zithengise ezinye iipropati kwiminyaka emibini edlulileyo.

• Irhafu yoNyaka yePropati kaMasipala (IMI): Iirhafu ezimbini zonyaka zepropathi zikamasipala zinokusebenza – ezizezi, IMI (Imposto Municipal sobre Imóveis) kunye ne-AIMI (Eyongezelelweyo okanye IMI):
  • I-IMI (Irhafu yoNyaka kaMasipala yePropati)
    • Ngubani Ohlawulayo: Umnini propati ukususela nge-31 kaDisemba wonyaka ophelileyo.
    • Isiseko sokubala: Ngokusekelwe kwixabiso lepropati elirhafiswayo (VPT).
    • Ixabiso leRhafu: Uluhlu ukusuka kwi-0.3% ukuya kwi-0.8% ye-VPT. Ixabiso elithile lixhomekeke ekubeni ipropati ihlelwa njengedolophu okanye yasemaphandleni ngabasemagunyeni berhafu basePortugal. Olu lwahlulo lusekwe kwindawo yendawo.
    • Ityala elikhethekileyo: Abanini (abantu ngabanye okanye iinkampani) ezibekwe kwindawo yerhafu efakwe kuluhlu olumnyama ngugunyaziwe werhafu wasePhuthukezi baxhomekeke kumlinganiselo osicaba we-IMI we-7.5%.
  • I-AIMI (Irhafu yoNyaka yePropati kaMasipala eyoNgezelelweyo)
    • Yintoni: Irhafu eyongezelelweyo kwiipropati ezinexabiso eliphezulu elirhafiswayo (VPT).
    • Umqobo: Isebenza kwisahlulo se ikhefu I-VPT idlula i-600,000 ye-euro kuzo zonke iipropati zokuhlala kunye nezakhiwo zokwakha eziphethwe ngumhlawuli werhafu omnye.
    • Inqaku elibalulekileyo kwizibini: I-600,000 ye-€ threshold iyasebenza ngamnye ngomntu. Ngoko ke, izibini ezinobunini obudibeneyo zinoxanduva lwe-AIMI kwiipropati ezidlula i-€ 1.2 yezigidi (iphindwe kabini umqobo ngamnye).
    • Ingaba isebenza kanjani: I-AIMI ibalwa ngokusekwe kwi lilonke VPT ye zonke iipropati ezizezomntu ngamnye, hayi nje ipropathi enye. Ukuba i-VPT edibeneyo idlula i-€ 600,000, imali engaphezulu ixhomekeke kwi-AIMI.
    • Ixabiso leRhafu: Iyahluka phakathi kwe-0.4% kunye ne-1.5%, kuxhomekeke ekubeni umniniyo urhafiswa njengomntu omnye, isibini, okanye inkampani.
    • Ukukhululwa: Iipropati ezisetyenziselwa ukukhuthaza imisebenzi ethile, efana nokubonelela ngendawo yokuhlala yasekuhlaleni, efikelelekayo, azikhululwa kwi-AIMI.

Abantu:

Irhafu yenzuzo eyinkunzi isebenza kwingeniso eyenziwe ngokuthengisa ipropathi ePortugal, ngaphandle kokuba indawo leyo yathengwa ngaphambi kowe-1989. Iimpembelelo zerhafu ziyahluka ngokuxhomekeke ekubeni ungumhlali okanye awungomhlali, ukusetyenziswa kwepropati, kunye nendlela ingeniso yentengiso esetyenziswa ngayo.

• Ukubalwa kweenzuzo zeNkunzi: Iinzuzo ezinkulu zibalwa njengomahluko phakathi kwexabiso lokuthengisa kunye nexabiso lokufumana. Ixabiso lokufunyanwa liyakwazi ukulungelelaniswa nokunyuka kwamaxabiso, iindleko zokufumana ezibhaliweyo, kunye naluphi na uphuculo lwenkunzi olwenziwe kwiminyaka eyi-12 eyandulela ukuthengiswa.
  • Abahlali berhafu
    • I-50% yenzuzo yenkunzi irhafiswa.
    • Umnyinyiva wokunyuka kwamaxabiso ezinto unokusebenza ukuba ipropati ibibanjwe iminyaka emibini nangaphezulu.
    • Inzuzo erhafiswayo yongezwa komnye umvuzo wonyaka kwaye irhafiswe kuyo amaxabiso asezantsi ukusuka kwi-14.5% ukuya kwi-48%.
    • UXolo lokuHlala oluPhambili: Iinzuzo ezisuka ekuthengisweni kwendawo yakho yokuhlala engundoqo azixolelwanga ukuba yonke imali efunyenweyo (imali yemali-mboleko) iphinde yatyalwa kwenye indawo yokuhlala ephambili ePortugal okanye kwi-EU/EEA. Olu tyalo mali kwakhona kufuneka lwenzeke ngaphambi kokuthengisa (ngaphakathi kwefestile yeenyanga ezingama-24) okanye kwiinyanga ezingama-36 emva kokuthengisa. Kufuneka uhlale kwipropati entsha phakathi kweenyanga ezi-6 zokuthenga.
  • Abahlali abangahlawuli rhafu
    • Ukusukela nge-1 kaJanuwari 2023, i-50% yenzuzo yenkunzi irhafiswa.
    • Umlinganiselo werhafu osebenzayo uxhomekeke kumvuzo ongengommi wehlabathi jikelele kwaye uxhomekeke kumazinga okuqhubela phambili, ukuya kuthi ga kwi-48%.

Iinkampani:

Ireyithi yerhafu yenzuzo eyinkunzi kwiinkampani ezingahlaliyo yi-14.7% okanye i-20%, kuxhomekeke kwindawo yendawo leyo. Ukufumana iinkcukacha ezithe vetshe malunga nerhafu yenkampani, nceda ujonge Apha.

Nangona irhafu yelifa ingasebenzi ePortugal, umsebenzi wesitampu uyasebenza kwilifa kunye nezinye iirhafu (sele zikhankanywe ngasentla).

Ngenjongo yomsebenzi wesitampu, ilifa okanye izipho zinokuwela kolunye lwezintlu ezimbini - ezo zixolelweyo, kunye nezo zirhafiswa ngesantya esisi-10%. Ilifa lezalamane ezisondeleyo, njengabazali, abantwana kunye nabalingane, bakhululwe kumsebenzi wesitampu. Onke amanye amafa kunye nezipho zirhafiswa ngexabiso lesitampu esisicaba se-10%.

Umsebenzi wesitampu uhlawulwa kwipropati echaphazelekayo, nokuba umamkeli akahlali ePortugal.

Ukuze ufumane inkcazelo engakumbi ngelifa okanye izipho, bona Apha.

IPortugal inikezela ngetyala lerhafu kwiintengiso zepropathi kubantu abangahlaliyo. Ukuba kukho iSivumelwano sokuRhafiswa kabini (i-DTA) phakathi kwePortugal kunye nelizwe lomntu ohlala kulo irhafu, le khredithi inokunciphisa kakhulu okanye iphelise ukurhafiswa kabini. Ngokusisiseko, i-DTA iqinisekisa ukuba nayiphi na irhafu ehlawulweyo e-Portugal ifakwe kuyo nayiphi na irhafu ehlawulwe kwilizwe lakowabo, ithintele ukuba arhafiswe kabini kumvuzo omnye. Umahluko kuphela, ukuba ukhona, phakathi kwezixa-mali zerhafu ezimbini ezihlawulwa kulawulo lolawulo ngezinga eliphezulu lerhafu.

funda Apha ufuna ulwazi olungolunye.

Ngelixa iimpembelelo zerhafu yesiPhuthukezi zibalulekile, ayisiyiyo yodwa into ekufuneka iqwalaselwe. Kubalulekile ukuphonononga iinkcukacha ze-DTA efanelekileyo kwaye uqonde imithetho yerhafu yendawo kunye nemimiselo kwilizwe umntu ahlala kulo irhafu. Ngaphaya koko, ngokuxhomekeke kwindlela ipropati esetyenziswa ngayo (umzekelo, ingeniso yerenti), iilayisensi ezithile zinokufuneka.

Umzekelo kubahlali base-UK:

Umhlali wase-UK othengisa ipropathi ePortugal uya kuba noxanduva lwerhafu yemali eyinkunzi e-UK. Nangona kunjalo, i-DTA phakathi kwe-UK kunye ne-Portugal ivumela ikhredithi kwirhafu yase-UK kuyo nayiphi na irhafu yenzuzo eyinkunzi ehlawulwe ePortugal. Le ndlela ithintela ukurhafiswa kabini kwingeniso yentengiso.

Umbuzo oqhelekileyo phakathi kwabatyali-mali ngulo: yeyiphi eyona ndlela isebenzayo yerhafu yokubamba indawo ePortugal? Impendulo ixhomekeke kakhulu kwiimeko zomntu ngamnye, iinjongo zotyalo-mali, kunye nenjongo yokusetyenziswa kwepropati.

• Ubunini boBuqu (kubahlali berhafu yamaPhuthukezi): Kubahlali abathenga indawo yokuhlala esisiseko, ukubamba ipropathi kumagama abo kunokuba luncedo ngakumbi, ngakumbi malunga nerhafu yenzuzo eyinkunzi (nceda ubhekisele kukhululo lokuhlala olungundoqo phantsi kweeRhafu zePropati kwiNtengiso yecandelo lePropati elingentla).
• Ulwakhiwo loShishino: Ngelixa ulwakhiwo lwequmrhu lusenokubonakala lunomtsalane, luza neendleko ezongezelelekileyo zolawulo kunye neemfuno zokuthotyelwa. Ukuseka nokugcina izinto ngaphakathi kwenkampani kubalulekile. Nangona kunjalo, ubunini benkampani bunokubonelela ngezibonelelo ezinje ngetyala elilinganiselweyo kunye nokhuseleko oluphuculweyo lwe-asethi, olunokuba luncedo kakhulu, ngakumbi kubantu abakwimimandla eneengozi eziphezulu zemali okanye eminye imingcipheko. IPortugal inezivumelwano zokhuseleko lwempahla kunye namazwe aliqela.

I-Keyaway: Akukho mpendulo ilingana nenye. Ulwakhiwo olufanelekileyo luxhomekeke kuphononongo olucokisekileyo lweemfuno kunye neemeko zomntu ngamnye.