ʻElua ʻelua kālā e uku ʻia e ka mea kūʻai aku i ka waiwai ma Tenerife.
1. Plusvalia (ʻauhau kūloko kūloko)
E hoʻomaulia i kāu ʻauhau pono ʻoe i nā loli ʻehā:
- X - Ke kumukūʻai o ka ʻāina e kūkulu ʻia ai kāu waiwai (hiki ke loaʻa i kāu loaʻa iā IBI)
- A - Ka makahiki i loaʻa iā ʻoe ka waiwai.
- B - Ka makahiki āu e kūʻai aku nei i ka waiwai.
- Y - Coefficient kūikawā e kaukaʻi ʻia i ke kaona kahi i loaʻa ai kāu esate maoli a me ka helu o nā makahiki āu i loaʻa ai ka waiwai (a ma Tenerife e hōʻuluʻulu ai ia ma 3,1).
Eia ka mea: Plusvalia = X * (BA) * Y / 100 * 0,3
2. IRPF (Kūʻai pilikino pilikino)
Kahi ʻia kēia ʻauhau ma nā ʻano he 3.
- X - Ke kumu kūʻai o ka loaʻa ʻana o kāu waiwai.
- Y - Ke kumukūʻai āu e kūʻai aku nei i kāu waiwai.
- Z - Ka pākēneka ʻauhau:
- 21% no nā pono ma lalo o 6 000 €
- 25% no nā pono ma waena o € 6 000 a me € 24 000
- 27% no nā keu pono ma mua o € 24 000
Eia ka mea kēia: IRPF = (YX) * Z
Inā maikaʻi ʻole ka ʻokoʻa ma waena o nā kumukūʻai - ʻaʻohe ʻauhau e uku ai.