Ukusetshenziswa kwe-Bizum nezinye izinhlelo zokukhokha ngokushesha kuye kwanda kakhulu eSpain eminyakeni yamuva nje, kwaba yindlela evamile yokukhokha kubantu ngabanye kanye namabhizinisi amancane. Lokhu kukhula kuholele i-Spanish Tax Agency ukuthi ithathe isinyathelo esengeziwe futhi iqinise ukulawulwa kwentela ezinkokhelweni zedijithali kusukela ngo-2026.
Nakuba lolu shintsho lungeke lube yinto entsha kubasebenzisi abaningi, luzoba umzuzu obalulekile kubasebenzi abazimele, ama-SME, kanye nalabo abathola imali njalo ngeziteshi zedijithali . Amabhange kanye nezinkundla zokukhokha zizothumela imibiko ejwayelekile kwiziphathimandla zentela, futhi izinkokhelo ezincane ngeke zisabonakala.
Yini ezoshintsha ngo-2026 nge-Bizum kanye nezinkokhelo zedijithali
Uhlaka olusha lusekelwe ku- Royal Decree 253/2025 , eguqula imithetho yokuphathwa kwentela kanye nokuhlolwa futhi iqinise izibopho zokubika zamabhange, abakhiphi bamakhadi, kanye nezikhungo zemali ze-elekthronikhi. Kusukela ngoJanuwari 1, 2026 , lezi zinhlangano kuzodingeka zithumele imibiko yanyanga zonke kwi-Tax Agency echaza zonke izinkokhelo namarisidi ahlobene nomsebenzi wezomnotho owenziwe nge-Bizum, amakhadi, nezinye izindlela ezifanayo.
Kuze kube manje, izikhungo zezimali bezidingeka kuphela ukuthi zibike ukuthengiselana okungaphezu kwenani elithile, njenge- €3.000 ngokuthengiselana kwamakhadi . Ngemithethonqubo emisha, lo mkhawulo omncane uyasuswa : konke ukuthengiselana kobungcweti noma kwezentengiselwano kuzoqashwa , kungakhathalekile ukuthi inani lingakanani.
Le mibiko izochaza ngokuningiliziwe ukuthi ubani othola inkokhelo (umuntu ngamunye, ozisebenzelayo noma inkampani), i-akhawunti noma izindlela zokuqoqa ezihambisanayo , inani lentengiselwano ngayinye, uhlelo lokukhokha olusetshenzisiwe (i-Bizum, i-POS, ikhadi elingokoqobo noma elibonakalayo, njll.) kanye, lapho kufanele khona, imininingwane yomthengisi noma i-terminal.
Iqoqo lokuqala lolwazi lizomboza ukuthengiselana kusukela ngoJanuwari 2026 futhi lizothunyelwa kwi-Tax Agency ngoFebhuwari. Kusukela ngaleso sikhathi kuqhubeke, izinkokhelo ezazingabhalwanga ngaphambilini zizobhekwa njalo yi-Tax Agency.
Ukuthengiselana kwe-Bizum kanye namakhadi okuzoqashwa yi-Treasury
Esimweni esithile seBizum, okulandelayo kuzobhekwa:
- Zonke izindleko zobungcweti noma zezentengiselwano itholwe ngeBizum, noma ngabe incane noma itholakala kanye kuphela.
- Izinkokhelo kubaphakeli noma kubalingani ezenziwe ngeBizum futhi zixhunywe ebhizinisini noma emsebenzini wezomnotho.
- Izinkokhelo ngekhadi lesikweletu, ledebithi noma elikhokhelwa kusengaphambili okuhlobene nama-akhawunti abantu abazisebenzayo noma izinkampani, kokubili kuma-terminal e-POS angokoqobo kanye namasango okukhokha aku-inthanethi.
- Ukuthengiselana ngezinye izinkundla zokukhokha ezihlobene nenombolo yocingo noma isikhwama semali kagesiuma nje bengochwepheshe.
Kubasebenzisi ngabanye abasebenzisa i-Bizum ngezikhathi ezithile—isibonelo, ukuhlukanisa isidlo sakusihlwa noma ukukhokha imali mboleko encane kubangani —umthetho awuhlose ukuqapha okuningiliziwe. Kodwa-ke, uma kutholwa amadiphozithi aphezulu futhi aphindaphindayo ku-akhawunti efanayo, noma ngabe amanani ngamanye aphansi, i-Tax Agency ingacabanga ukuthi kukhona umsebenzi wezomnotho oyisisekelo noma iminikelo evamile okumele imenyezelwe.
Izinkokhelo zamakhadi ezidlula u-€25.000 ngonyaka ngomkhokhi wentela ngamunye nazo zizocatshangelwa , njengoba imithethonqubo yethula isibopho esithile sokubika lapho ukuthengiselana kwamakhadi kwaminyaka yonke kudlula lo mkhawulo ophelele, okuvumela ukutholakala kwamazinga amakhulu okusebenzisa imali.
Inhloso: ukulandeleka okwengeziwe kanye nomnotho omncane ongaphansi komhlaba
Isizathu esiyisisekelo salolu shintsho sicacile: i-Tax Agency ifuna ukunciphisa "izindawo ezingacacile" zemali yedijithali futhi inciphise umnotho ongaphansi komhlaba ochuma ngezinkokhelo ezazingashiyi mkhondo ngaphambili. Ukwanda kwe-Bizum nezinye izinhlelo zokukhokha ngokushesha kushintshe indlela abantu abathola futhi benze ngayo izinkokhelo, kanti uHulumeni manje ufuna ukuvumelanisa amakhono akhe okuphatha naleli qiniso elisha.
Ngokugeleza kwedatha okuqhubekayo mayelana nezinkokhelo ze-elekthronikhi namarisidi, i-Tax Agency ingabhekisela kulolu lwazi nge-VAT, intela yengeniso yomuntu siqu, kanye nokubuyiselwa kwentela yenkampani , amarekhodi ezimali, kanye nama-invoyisi akhishwe. Uma izinombolo zingahlangani—isibonelo, uma umuntu ozisebenzelayo ethola izinkokhelo eziningi ze-Bizum futhi ememezela imali engenayo encane kakhulu—amathuba okuthola isicelo solwazi noma ukuhlolwa kwamabhuku anda kakhulu.
Le ndlela ihambisana nezinye izinyathelo esezivele zamukelwe eSpain nase-European Union, njengokunciphisa ukusetshenziswa kwemali ekuthengiselaneni kwezentengiselwano kanye nokuqinisa imithetho yokulwa nokuhlanzwa kwemali. Inhloso esemthethweni ukufeza ukucaca okukhulu kwentela ngaphandle kokwenza ukusetshenziswa kwansuku zonke kwalezi zindlela zokukhokha kube yicala.
Ngesikhathi esifanayo, lo mthethonqubo uphinde wethule izibopho zokubika zonyaka ezixhunywe kumakhadi nezinye izindlela zokukhokha, ngaphandle kwalezo zinsimbi ezinenani eliphansi lezindleko namakhredithi onyakeni (ngaphansi kwama-euro angu-25.000), okuvumela ukugxila kumaphrofayili anenani eliphakeme lokuthengiselana.
I-Bizum nemikhawulo yayo: okushiwo yimigomo yokusebenzisa
Nakuba ukugxila kwalolu shintsho kuyimali, kubalulekile ukukhumbula ukuthi iBizum isivele inemikhawulo yayo yezobuchwepheshe kanye nokusebenza . Ipulatifomu ibeka, phakathi kwezinye izinto, inani elincane elingu-€0,50 kanye nomkhawulo ophezulu ongu-€1.000 ngokuthengiselana ngakunye , kanye nomkhawulo wansuku zonke ongu-€2.000 kanye nomkhawulo olinganiselwa ongu-€5.000 ngenyanga ngomsebenzisi ngamunye, ngaphezu komkhawulo ophezulu wokuthengiselana okungu-60 ngenyanga.
Lezi zimo zihlose ukugcina ukusetshenziswa okusheshayo nokuphephile phakathi kwabantu ngabanye , ukuvimbela iBizum ekubeni ithuluzi lokudlulisa imali eningi ngendlela engabonakali. Kodwa-ke, ulwazi olusebenzayo lubonisa ukuthi amabhizinisi amaningi amancane, abafundisi abazimele, kanye nochwepheshe abahlinzeka ngezinsizakalo zansuku zonke basebenzise iBizum njengendlela yokukhokha ejwayelekile.
Kukule ndawo ephakathi nendawo—izinkokhelo ezincane kodwa ezivamile—lapho i-Spanish Tax Agency ifuna ukubonakala khona. Ngokwamukela ulwazi oluningiliziwe lwanyanga zonke oluvela emabhange nasemapulatifomu, izokwazi ukubona amaphethini emisebenzi ayelahlekile ngaphambilini phakathi kwezinkulungwane zemisebenzi emincane yansuku zonke.
Ngokwezinga lomuntu siqu, i-Tax Agency ikubeke kwacaca ukuthi ayihlose ukuqapha yonke imbuyiselo phakathi kwabangani , kodwa inentshisekelo ekugelezeni kwemali, ngenxa yokuvama kwayo noma inani elihlanganisiwe, elingafanelana kangcono neminikelo, imali engenayo efihliwe noma izinkokhelo zezinsizakalo ezingadalulwanga.
Iminikelo, ukwesekwa komndeni, kanye nokuthunyelwa njalo
Elinye lamaphuzu adala imibuzo eminingi yileyo yeminikelo yomndeni eyenziwa nge-Bizum noma ukudluliselwa kwebhange . Izimo ezivame kakhulu, njengabazali abathumela cishe ama-euro angu-300 njalo ngenyanga enganeni ukuze basize ngerenti noma ezinye izindleko, zingase zihlobane nentela ngezilawuli ezintsha, eziqinisiwe.
Uma lokhu kudluliselwa kwemali kuphindaphindwa njalo futhi ngaphandle kokubuyiselwa kwemali, i-Ejensi Yentela ingase iyibheke njengeminikelo engaphansi kwe-Inheritance kanye ne-Gift Tax , kunokuba kube yindaba nje emfushane. Kuze kube manje, okuningi kwalokhu kuthengiselana kungase kunganakwa; ngesidingo esisha sokubika sanyanga zonke, imvamisa kanye nephethini yalokhu kudluliselwa kwemali kuzobonakala kalula.
Ukuze kugwenywe izimanga, ochwepheshe batusa ukuthi le minikelo yomndeni ihlelwe kabusha ngemigudu emisiwe: ukumemezela umnikelo emphakathini ozimele ohambisanayo—lapho ezimweni eziningi kukhona amabhonasi abalulekile—noma ukwenza imali mboleko ibe semthethweni phakathi kwabantu abangenanzalo, kanye nesimiso sayo sokukhokha kanye nesaziso esiya kwi-Tax Agency.
Ngakho-ke, inkinga ayikho ekuhlinzekeni ukwesekwa ngezimali enganeni noma esihlotsheni, kodwa ekuhlulekeni ukubhala phansi noma ukumemezela lokhu kudluliselwa kwemali uma kwenzeka njalo noma kuba kukhulu. Imithethonqubo emisha izokwenza kube lula nge-Tax Agency ukuhlukanisa phakathi kokuthunyelwa kwemali okuncane, okwenziwa ngezikhathi ezithile kanye nokugeleza kwemali okuhlelekile.
Impilo yansuku zonke yabantu abazisebenzayo: ama-invoyisi, izincwadi kanye ne-Bizum
Ushintsho lubonakala kakhulu phakathi kwamabhizinisi azisebenzayo kanye namabhizinisi amancane . Kwi-Spanish Tax Agency (Hacienda), inkokhelo etholwa nge-Bizum, ngokombono wentela, ilingana nokukhokha ngekhadi noma ukudluliselwa ebhange : iyingxenye ye-invoyisi yebhizinisi futhi kumele ivele kumarekhodi ayo e-accounting kanye nokubuyiselwa kwentela njalo.
Uma sibheka phambili ku-2026, kugcizelelwa izibopho eziningana eziyisisekelo :
- Khipha i-invoyisi yesevisi ngayinye noma ukuthengiswa okukhokhiswa nge-Bizum., kufaka phakathi imininingwane yamakhasimende lapho kufanele khona, i-NIF, umqondo, isisekelo sentela, i-VAT kanye ne-IRPF uma kudingeka.
- Bhala phansi lezi zinkokhelo ezincwadini zokubala imali njenganoma iyiphi enye imali engenayo, ngaphandle kokuyibheka njengento "ehlukile" ngoba nje ifika ngeselula.
- Faka amanani kumafomu entela njalo ngekota kanye nangonyaka (i-VAT, izinkokhelo zekota zentela yengeniso yomuntu siqu, izifinyezo zonyaka, njll.), ngokuhlonipha uhlelo lwentela lochwepheshe ngamunye.
- Hlukanisa phakathi kwama-akhawunti omuntu siqu kanye nawomsebenziukuze izinkokhelo zamakhasimende zingaxubani nezindleko zasekhaya noma ukuthengiselana kwangasese.
Lokhu kuhlukaniswa kubaluleke kakhulu manje njengoba amabhange azothumela imibiko yanyanga zonke kwiziphathimandla zentela echaza izinkokhelo zobungcweti . Ukuxhumanisa i-Bizum ne-akhawunti yebhizinisi noma i-akhawunti echazwe ngokucacile ukuthi yenzelwe umsebenzi webhizinisi kwenza umsebenzi wokufakaza injongo yokuthengiselana ngakunye ube lula kakhulu.
Ngaphezu kwalokho, ukubhekisela kwengeniso emenyezelwe kanye nemibiko evela ezikhungweni zezimali kuzoba cishe okuzenzakalelayo. Uma umuntu ozisebenzelayo ememezela imali engenayo ephansi kakhulu kunezinkokhelo zakhe eziqoqiwe nge-Bizum, ikhadi lesikweletu, kanye nezindawo zokuthengisa , cishe uzothola isicelo sokucacisa isimo noma, ezimweni ezicacile, ukuhlolwa okusemthethweni.
Ingozi yezijeziso: kwenzekani uma ungasho
Ukulawulwa okwandisiwe akuzi kodwa; futhi kuhilela ingozi enkulu yezijeziso lapho amarekhodi ezimali engabonisi ngokunembile izinkokhelo ezitholiwe. Umthetho uhlukanisa phakathi kwamazinga ahlukene okwephulwa komthetho ngokusekelwe ebunzimeni kanye nenhloso.
Ezimweni ezingatheni kangako, lapho inani elishiyiwe lincane futhi kungekho nhloso ecacile yokufihla imali engenayo, amacala abhekwa njengancane , okungaba nezinhlawulo ezifinyelela ezinkulungwaneni eziningana zama-euro . Uma i-Ejensi Yentela inquma ukuthi kube nokufihla okukhulu noma umsebenzi ojwayelekile ongadalulwanga, amacala ahlukaniswa njengabucayi , kanye nezinhlawulo ezivame ukuba phakathi kuka-50% no-100% wentela egwenyiwe.
Ezimweni ezimbi kakhulu—imali engenayo efihliwe ngendlela ehlelekile, ukusetshenziswa okuphindaphindiwe kwezinkokhelo ezingekho ebhukwini nge-Bizum noma ikhadi lesikweletu, noma inani elikhulu lokukhwabanisa—ukwephulwa kwemithetho kubhekwa njengokungathi sína kakhulu . Kulezi zimo, inhlawulo ingaba yimali ephindwe ka-1,5 kunemali engakhokhiwe , ngaphezu kwezimali ezengeziwe, inzalo, kanye nemiphumela yobugebengu engaba khona uma imingcele ethile idlula.
Ngaphandle kwesijeziso sezezimali, ukuhlolwa okubangelwa ukungafani phakathi kwedatha yasebhange kanye nokubuyiselwa kwentela kungaholela ekulungisweni kweminyaka eminingana , ezidingweni zemibhalo eyengeziwe, kanye nomthelela omkhulu edumeleni lamabhizinisi amancane kanye nochwepheshe.
Ushintsho endleleni esibheka ngayo izinkokhelo zedijithali
Umongo lapho lolu shintsho luvunywa khona ungomunye wokwenziwa kwezinkokhelo zibe yidijithali okukhulu eSpain . I-Bizum kakade inabasebenzisi abangaphezu kwezigidi ezingu-30, abamele cishe u-60% wabantu, futhi ukungena kwabantu kuphakeme nakakhulu phakathi kwentsha. Izigidi zemisebenzi zenziwa nsuku zonke, eziningi zazo zisetshenziswa kancane futhi nsuku zonke.
Lo mqulu wenze ushintsho ohlakeni lokulawula olungenakugwenywa . Ngakho-ke i-Spanish Tax Agency kanye ne-European Union bazivumelanisa nomkhuba ofuna ukuqinisekisa ukuthi ukunyakaza kwemali okuningi kuyabhalwa phansi, kulandeleke kalula, nokuthi ukungahambisani phakathi kwezinga lokuphila kanye nemali engenayo emenyezelwe kungatholakala.
Kumuntu ojwayelekile osebenzisa iBizum ukukhokhela isidlo sakusihlwa, ukwabelana ngezindleko, noma ukunikeza isipho ngezikhathi ezithile, umthelela osebenzayo kufanele ulinganiselwe. Kodwa-ke, kulabo abasebenzisa lezi zinhlelo njengendlela yokukhokha ephindaphindayo yomsebenzi wabo , noma emindenini esebenzisa njalo ukudluliselwa kwemali ebhange kanye neBizum ukusizana ngokwezimali, lesi simo esisha sidinga ukuqaphela okukhulu.
Eminyakeni ezayo, inhlanganisela yemibiko yanyanga zonke enemininingwane, imikhawulo yaminyaka yonke yamakhadi, kanye namakhono amakhulu okufanisa idatha kuzokwenza kube nzima kakhulu ukugcina imali engenayo yedijithali ingangeni ku-radar yeziphathimandla zentela, futhi kuzoba ngcono kakhulu ukushintsha ukuphathwa kwentela kunokuzama ukugwema ukulawula.
Ngalesi simiso esisha sokuqapha i-Bizum, amakhadi kanye nezinye izinkokhelo zeselula, i-Tax Agency ithatha isinyathelo esiqondile sokuhlola okucophelela kakhulu komnotho wedijithali , lapho isihluthulelo ngeke sisaba yinani elihlukile lenkokhelo ngayinye njengesamba, imvamisa kanye nokuvumelana kwazo zonke nalokho okumenyezelwe ngokusemthethweni.
