Kunezintela ezimbili okufanele zikhokhwe ngumthengisi wempahla ethengiswayo eTenerife.
1. I-Plusvalia (intela kamasipala yendawo)
Ukubala intela yakho udinga okuguquguqukayo oku-4:
- X - Izindleko zomhlaba okwakhelwa kuzo impahla yakho (zingatholakala kumarisidi wakho we-IBI)
- A - Unyaka osuthole ngawo impahla.
- B - Unyaka othengisa ngawo lo mhlaba.
- Y - I-coefficient ekhethekile encike kumasipala lapho kutholakala i-esate yakho yangempela nenombolo yeminyaka ophethe ngayo leyo ndawo (eTenerife ifinyelela ku-3,1).
Nansi ifomula: I-Plusvalia = X * (BA) * Y / 100 * 0,3
2. I-IRPF (Intela Yengeniso Yomuntu)
Le ntela isuselwa kokuguquguqukayo okungu-3:
- X - Intengo yokutholwa kwempahla yakho.
- Y - Inani olithengisela impahla yakho.
- Z - Amaphesenti entela:
- 21% wenzuzo engaphansi kuka- € 6 000
- 25% wezinzuzo eziphakathi kuka- € 6 000 no- € 24 000
- 27% yezinzuzo ezingaphezu kwe- € 24 000
Nansi ifomula: IRPF = (YX) * Z
Uma umehluko phakathi kwamanani ungemuhle - ayikho intela okufanele uyikhokhe.