Lezi zindaba zifike kwabezindaba emasontweni ambalwa edlule, futhi uma unganakiwe, siyakutshela ukuthi inzuzo yokubeletha (ekhokhwe yi-Social Security) Akuthathwa njengokukhululwa okunikezwe kwimithethonqubo ye-Personal Income Tax (IRPF). Isinqumo sangoJulayi 2016, seNkantolo ePhakeme yezobuLungiswa yaseMadrid, sathatha le nzuzo njengekhululekile, lapho i-Tax Agency yaphoqeleka ukuthi ibuyele kowesifazane ofaka isicelo, ngaphezu kwama-euro angama-3000, ngomqondo wokubanjwa okwakusetshenzisiwe.
Njengoba bekulindelekile, izimangalo zilandelana. Manje iCentral Economic Administrative Court (TEAC), ihlanganisa izindlela (ngokuvumelana nezinkantolo zezifunda) futhi inquma ukuthi "inzuzo yabakhulelwe ayikhokhiswa intela yomuntu siqu engenayo." Ngakho-ke, umzila wokuphatha uvaliwe, yize ukuba khona kwezigwebo kubangela ukuthi owejaji aqhubeke nokusebenza. Ukulandela umthetho wentela yomuntu siqu (ikakhulukazi i-athikili 7): "okuwukuphela kwezinzuzo ezikhokhelwa yi-Social Security izinzuzo zomndeni".
Lokhu kunjalo ngenzuzo yezomnotho ngokukhokha okukodwa kokuzalwa noma kokutholwa, isibonelelo sengane ethembele noma ngaphansi, impesheni yezintandane ... Ngakolunye uhlangothi, Ukukhululwa kufanele kusebenza kuphela ezinzuzweni zokubeletha ezikhokhelwa yizinhlangano zasendaweni noma zezifunda, kodwa hhayi kulabo abakhokhelwa yiSocial Security Institute.
Umbandela we-TEAC uzonwetshwa kuwo wonke uMnyango Wezentela, futhi uqondane neNkantolo Ephakeme Yobulungiswa yase-Andalusia (ngo-Okthoba odlule). Inothi elinikezwe yi-Agency Agency, icacisa ukuthi “kufanele kukhunjulwe ukuthi inzuzo yokubelethisa ekhokhwe yi-Social Security inomsebenzi wokufaka esikhundleni somholo ojwayelekile (hhayi okhululiwe) okhokhwa intela azowuthola ngomsebenzi wakhe ojwayelekile, nokuthi useyekile ukwamukela ukujabulela imvume. Isizathu sokunikezwa imihlomulo akukhona ukukhulelwa uqobo, kepha ukumiswa kobudlelwano bokuqashwa "