Declaración de la renta del año 2013

RENTA 2013
Ya estamos en la cuenta atras para la cita anual de muchos con la Agencia Tributaria.
Como en años anteriores el plazo finalizara el 30 de Junio tanto para los que le sale a devolver como a pagar, tan solo hacer el inciso de que si se quiere domiciliar, es decir, enviarla por internet y que automaticamente el dia 30 de Junio nos la carguen en el banco, entonces el plazo finaliza el dia 25.
Si se quiere pagar en dos veces, el primer pago sera del 60% el 30 de Junio, como tarde y el segundo pago (el restante 40%) el dia 5 de Noviembre. Igualmente se puede domiciliar para que nos lo pasen por la cuenta bancaria. Esta opcion no tiene ningun coste adicional ni esta sujeta a aprobacion por parte de la Agencia Tributaria, es decir es automatico.
Cabe otra opcion que seria solicitar un aplazamiento, habra que hacerlo igualmente como tarde el 30 de Junio:
Ventajas: posibilidad de pagarlo en mas plazos, hasta un maximo de 36 (3 años) en funcion del importe
Inconvenientes:
1) Esta sujeto a aprobacion por parte de la Agencia Tributaria
2) Tiene un coste de un 5% anula prorrateado por el tiempo que transcurra desde el 30 de Junio y el vencimiento de cada plazo.

El inicio del plazo de la campaña sera la ultima semana de Abril, igual que ocurriese ya el año pasado, eso si, para rentas simples, la Agencia seguira emitiendo borradores para que solo tengan que ser confirmados.

Como en años anteriores, pueden pedir cita en la asesoria o simplemente dejar la documentacion para que podamos confeccionarle la renta. En nuestra pagina web www.asesorianeo.com tiene un enlace para “renta 2013” con los documentos que debe ir recopilando e informacion sobre la obligacion de declarar entre otras cosas. Segun avance la campaña iremos ampliando esa informacion.

Engloba las cuentas explicativas del aprovisionamiento de bienes y servicios adquiridos por la empresa para su consumo y demás gastos necesarios para la obtención de sus ingresos que son la actividad normal de la empresa. Casillas 550 a 553. Los módulos vienen definidos en la ley, y entre los más frecuentes tenemos: a.- Personal no asalariado: Es el titular del negocio, el empresario. 9 Desgravar: Conseguir la disminución de la Base Imponible basándose en algún hecho aceptado por la Administración Tributaria. LIBRO DIARIO DEBE HABER (6XX) (572) Banco c/c. De forma sencilla se refleja a través de la T: D BANCO H D CAPITAL H D DEUDAS H 1.000 200 200 100 50 1.000 50 400 50 Saldo = 1.200 – 350 = 850 € Saldo = 1.000 – 0 = 1.000 € Saldo = 450 – 50 = 400 € Saldo deudor, al ser D > H Saldo acreedor, al ser H > D Saldo acreedor, al ser H > D D CHUCHES H D ESTANTES H D BENEFICIO H 150 150 600 50 Saldo = 150 – 150 = 0 € Saldo = 600 – 0 = 600 € Saldo = 50 – 0 = 50 € Saldo cero, al ser D = H Saldo deudor, al ser D > H Saldo acreedor, al ser H > D Si toda esta información anterior se resumiese en un único documento se denominaría Balance de Sumas y Saldos, y será el documento donde figurará el conjunto de las cuentas con las que se ha operado durante un periodo determinado, con el total de sus movimientos, es decir el total de las anotaciones al debe y el de las anotaciones en el haber, figurante en columna separada el saldo de cada una. 16.- Se paga en efectivo el recibo de la contribución urbana de nuestros inmuebles por valor de 103 €.

En una oficina, la instalación del aire acondicionado. 1. CAPÍTULO 4: La Codificación Contable. ƒ (731) Trabajos realizados para el inmovilizado material: La cuantía dedicada a la capitalización de gastos. Estructurales III.- DEDUCCIONES Aportación del trabajador a las cuotas del Régimen General 15,36 Retención voluntaria cuota sindicato Retención a cuenta del IRPF. LIBRO DIARIO DEBE HABER (6623) (572) Intereses de deudas c/p Banco c/c 12.500 12.500 ƒ Por el paso a corto plazo de la deuda: LIBRO DIARIO DEBE HABER (170) (520) Deuda a l/p Deuda a c/p 500.000 500.000 ƒ Al vencimiento el 30 de junio: Por el pago de los intereses y el de la deuda: LIBRO DIARIO DEBE HABER (6623) (572) Intereses de deudas c/p Banco c/c 12.500 12.500 LIBRO DIARIO DEBE HABER (520) (572) Deuda a c/p Banco c/c 500.000 500.000 Capítulo 5º: Los Préstamos bancarios a l/p. Compra a COOPERATIVAL 4.000 botellas a 2,5 €/b. El Balance de Situación 4 % 0,5 % % Base imponible 1.360 1.360 1.360 € Importe impuesto 54,40 6,8 61,20 € TOTAL FACTURA 1.421,20 € Inscrita en el Registro de Málaga, tomo 569, libro 656, sección 3ª, folio 184, hoja nº 236 Capítulo 3º : Operaciones con existencias. IVA soportado i.- Consumo de energía eléctrica. Es decir por todos los gastos necesarios Bloque IV: El Patrimonio. ƒ (626) Servicios bancarios y similares: Cantidades cobradas por los bancos en concepto de comisiones) pero no se incluyen los intereses de las deudas (préstamos, créditos).

Perfil programa PADRE: contribuyentes con rentas procedentes de actividades económicas, como son los autónomos o los trabajadores freelance. Una vez explicado qué es y como funciona RENTA WEB , cabe preguntarse, ¿Deaparece entonces el borrador? No del todo ya que ahora pasará a llamarse Predeclaración. 2.000 € · 16 % = 320 €. Además, 13,6 millones han utilizado internet para presentar sus impuestos. Recuerda que nunca está de más que, aunque ya hayas presentado tu declaración, dediques un tiempo para repasarla una vez más. Su código contable podría ser 228001001 que se desglosaría del siguiente modo: 2 1 8 001 001 Grupo 2: Inmovilizado. ƒ El 4 de diciembre paga el último plazo del camión por importe de 1.110 €. (El 1º aprobado por Real Decreto 1.514/2007 de 16 de noviembre). Finalmente, el resultado de este ‘Simulador de Renta 2016-2015’ es un extracto que detalla cada uno de nuestros movimientos fiscales y que explica, brevemente, si la declaración nos sale a pagar o a devolver y por qué. ƒ Amortización lineal a cinco años. 209 LIBRO DIARIO DEBE HABER (485) (609) Ingreso anticipado Rappels sobre compras X X Actividad nº 20: ƒ Contabilizar los siguientes documentos adjuntos de BARES S.L. 8 Cuarta parte: El Cuadro de Cuentas.

Antes de contabilizar estas operaciones lo mejor es seguir un proceso de razonamiento como mostramos a continuación con el siguiente ejemplo: Pagamos el 1 de septiembre el arrendamiento semestral de una máquina para el proceso de fabricación por un importe de 1.800 € Los pasos a seguir serían: 1.- Contabilizar la operación y comprobar su duración. 15.126,4 16.240,0 12.760,0 13.920,0 . Objetivos Específicos Definir el concepto de capitalización de gastos. 25 t – Coste histórico, que es el precio de de adquisición o coste de producción. Entre otros trámites a realizar resaltaremos: 9 Los trámites de tipo fiscal que han de realizar son: Solicitar el Número de Identificación Fiscal (N.I.F.) si no dispusiese de él. También se pueden obtener los formularios a través de Internet y luego entregarlos en su banco o Hacienda. -cuando entre la primera gestión de cobro y el final del período impositivo haya transcurrido más de 6 meses. – Nuevo programa de diseño 6.850 €. 236 EL PATRIMONIO: EL BALANCE DE SITUACIÓN. 16 % % % Base imponible 739,50 739,50 € Importe impuesto 118,32 118,32 € TOTAL FACTURA 857,82 € Inscrita en el Registro de Málaga, tomo 689, libro 59, folio 4, hoja nº 120 Capítulo 3º : Operaciones con existencias.

La compra se realizó el 1 de mayo. Afianzando esta idea, la realidad práctica nos muestra un descontento estudiantil en tanto en cuanto no ven reflejado en la vida real lo aprendido en clase, o muchos de estos observan cómo se esfuerzan a la hora de realizar un complejo esquema de resolución cuando la aplicación informática (PADRE) lo realiza de manera autónoma. Deducción del 5 % por provisiones y gastos: 3.182,93 €. Losetas barro LB-5. Es una de las formas de financiación a corto plazo más utilizadas y consiste en entregar uno o varios efectos comerciales (Remesa) a un banco o entidad financiera para que éste gestione su cobro, pero anticipando el nominal de la remesa tras descontarle: Los intereses por anticiparle el dinero. ha obtenido un préstamo de 300.000 € el 30 de marzo a devolver junto con sus intereses, mediante un pago único dentro de seis meses a un interés anual del 6 %. Cada información que necesites modificar deberá hacerse desde una parte distinta del servicio, con lo que es mejor que te guíes por las informaciones que aparecen en su web.

Banco Molocos CARGO POR DOMICILIACIONES Referencia: AS569354 Ordenante: Titular: Por el pago de la mensualidad correspondiente a octubre de 2008 por el contrato de arrendamiento. Su cálculo ha de ser según el método lineal (Tabla propia). IVA soportado comunitario En general podemos adelantar que este cálculo se efectúa en régimen de estimación a u objetiva. Donde se establece el nombre que la contabilidad asigna a los distintos activos, pasivos, elementos de patrimonio neto, gastos o ingresos. Las retenciones por anticipos de remuneraciones se correspondería con la (460). Base cotización 861 4,9 42,19 Remuneración total 751,19 Base D F.P y F.G.S. 16 % % % Base imponible 180,30 180,30 Importe impuesto 28,85 28,85 Total factura 209,15 € Inscrita en el Registro de Barcelona, tomo 1223, libro 62, sección 3ª, folio 584, hoja nº 36 5.- * Banco Molocos CARGO POR DOMICILIACIONES Ordenante: Telefónica Titular: Pago Factura número 055147. más su IVA y retención fiscal correspondiente (15 %). LIBRO DIARIO DEBE HABER (621/1) (472) (410) Arrendamientos no sujetos

Otros supuestos de no sujección Además de los anteriores supuestos que, en caso de concurrir, no obliga al contribuyente a presentar la Declaración de la Renta, existen otras circunstancias que eximen al contribuyente de presentarla: Aquellos contribuyentes que hayan obtenido rendimientos íntegros del capital mobiliario y ganancias patrimoniales sometidos a retención o ingreso a cuenta, siempre y cuando no superen la cantidad de 1.600 euros anuales. Rendimiento neto minorado: 23.652,51– 600,76 – 580 = 22.471,75 €. Determinar el contenido de cada cuenta. Pero pocas veces uno se detiene en entender ¿Qué es el la declaración de la renta? ¿Qué es la declaración de la renta? Constituye el pilar más significativo del sistema tributario donde destaca básicamente el principio de capacidad económica que goza toda persona adulta al recibir ingresos de diferentes fuentes, ya sea bajo una relación de dependencia o de forma autónoma. En este caso no es posible la presentación y envío por medio de representante. RÉGIMEN GENERAL DE LA S. Nº de cuenta Título de la cuenta Fecha Concepto Ref. ƒ El 20 de octubre cobra de un cliente 5.000 € que ingresa en la cuenta. Cuarto trimestre: 22.-Venta de mercaderías en 46.200 €. 5 Véase el trabajo de la autora en PATÓN GARCÍA, G (2007) ‘’Problemas localizados en la aplicación del método de enseñanza-aprendizaje en la asignatura de derecho financiero y tributario’’, Actas del II Congreso de Innovación Docente en Ciencias Jurídicas, Málaga. Se pide calcular los pagos fraccionados y liquidación del IRPF. ¾ Amortiza y ahorra: En este caso decide ahorrar 25.000 € del beneficio que obtenga, por lo tanto: Ingresos: 284.500 € Gastos: 60.000 + 90.000 € Beneficio del periodo: 134.500 € Saldo de tesorería: 224.500 € – (134.500 – 25.000) = 115.000 € Valor del patrimonio 450.000 + 90.000 + 25.000 = 565.000 € Capítulo 3º : Otras formas de adquirir inmovilizados. LIBRO DIARIO DEBE HABER (640/0) (4751/40) (476) (465) Sueldos y salarios ƒ

Si el resultado es negativo saerá una cifra a compensar que se colocará en C. contiene nueve grupos, cuyo orden se establece en función de la información que van a suministrar: (a) La información patrimonial que son las Cuentas de Balance: Estas cuentas se desarrollan en los cinco primeros grupos que contienen los bienes, derechos y obligaciones de la empresa, además de las cuentas representativas del patrimonio neto, y por lo tanto nos informan del patrimonio empresarial y de sus variaciones de un ejercicio a otro: Capítulo 4º : La codificación contable. Contenidos contables. o N.I.F.: A- A: Sr D. Alquiler de vivienda: cómo deben tributar casero e inquilino en el IRPF Pago de hipoteca: qué ventajas fiscales sobreviven Cómo declarar la venta de una casa en el IRPF Nuria Salobral Málaga 30-03-2015 07:43 1.716 0 252 Renta 2016 Declaración renta Agencia Tributaria IRPF Impuestos Hacienda pública Agencias Estatales Tributos Finanzas públicas Administración Estado Administración pública Finanzas Alquiler de vivienda: cómo deben tributar casero e inquilino en el IRPF El alquiler de una vivienda tiene beneficios fiscales en la declaración de la renta tanto para el casero como para el inquilino, si bien algunas de esas ventajas se aplicarán por última vez en el ejercicio fiscal de 2016.

Date cuenta que la casilla de consulta, modificación o confirmación es la misma para todo por lo que vas a tener que hacer “click”, en este caso, en la casilla que haga referencia a confirmar el borrador. Debes fijarte bien en si en el borrador se incluye la cuenta bancaria en el caso de que tu borrador sea a devolver ya que si no está incluída no podrás recibir el pago que Hacienda debe hacerte. DEVENGOS Importe total: 1.241,95 1.- PERCEPCIONES SUJETAS A COTIZACIÓN. IVA: 432 €. 23588650-M Nº TICKET: 23.615 FECHA: 02/11/2008 Operación: Efectivo Descripción Unidades Importe Bloques 02 40 45,47 € Gravín 10 96,28 € Cemento 2 4,64 € TOTAL Social a cargo de la empresa S. – El asiento que refleja la liquidación de este documento sería: Capítulo 2º : Estudio general de algunas operaciones. Para ello, no tendrán que haber sido residentes durante los 10 años previos, y los rendimientos obtenidos del trabajo no habrán de gozar de exención para el IRNR. Rendimiento neto minorado: 12.118,21 – 3.012 = 9.106,21 €. o N.I.F.: A- ƒ S/ pedido: Nº 125 ƒ Forma de pago: A 60 días ƒ Observaciones: Factura nº: 5598 Fecha: 28 de octubre de 2008 CANTIDAD DESCRIPCIÓN UNITARIOPRECIO I.V.A.% R.E% IMPORTE 280 350 Queso semicurado tipo B Queso curado tipo C Transportes 4,5 € 5 € 20 € 4 % 4 % 4 % 1.260 € 1.750 € 20 € I.V.A. Personal asalariado.

La campaña para la declaración de la Renta 2016 (correspondiente al IRPF del año 2015) comienza en breve, de modo que ya podemos comenzar a solicitar el borrador de vuestra renta aunque tenemos que anunciar que este año se han previsto algunos cambios al respecto de modo que os explicamos a continuación cómo pedirlo y qué son esas “novedades”. 106 2.- Empresa: MIROR Domicilio: C/ Montesa 62 C.I.F.: A-360225665 Nº Inscripción Seguridad Social: 50-562333285 Trabajador: Camilo San López N.I.F.: -K Libro de Matrícula: 1 Nº afiliación Seguridad Social: 30/2365899/69 Categoría profesional: Administrador Periodo de liquidación: 1 de octubre al 30 de octubre Total días: 30 I.

Lo primero que hay que resaltar es que bajo esta denominación se regulan tres tributos con hechos imponibles distintos: a) El Impuesto sobre Transmisiones Patrimoniales Onerosas. Anotación del año próximo. Pero su actividad, a su vez, desarrolla necesidades de información en otros ámbitos, así el Estado quiere conocer el resultado de su actividad para el cumplimiento de sus obligaciones fiscales (hacer la declaración de hacienda en Málaga), los inversores quieren saber si el negocio marcha bien y así decidir si han de invertir o no en él, los bancos para conocer la solvencia cuando se les solicita financiación, las empresas del ramo para poder planificar su competencia y así sucesivamente otros agentes sociales. ƒ La fecha de emisión del cheque, donde el día y el mes figurarán en letras y el año en números. 10.- Pagamos 200 € en efectivo por el alquiler de nuestras oficinas. También hay que mencionar la inclusión de una categoría adicional que comprenda los cuatro supuestos de rentas imputadas, respectivamente, rentas inmobiliarias, en régimen de transparencias fiscal internacional, por cesión de derechos de imagen y aquellas relativas a los partícipes en instituciones de inversión colectiva en paraísos fiscales. o N.I.F.: -M ƒ S/ pedido: Nº 345 ƒ Forma de pago: Recibo a 30 días ƒ Observaciones: Factura nº: 361 Fecha: 27 de noviembre de 2008 CANTIDAD DESCRIPCIÓN UNITARIOPRECIO I.V.A.% R.E% IMPORTE 150 50 Botellas de 1 l.

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  257. L’UFCM a constaté depuis quelques mois l’accroissement des tromperies à la « roqya ». Les témoignages de personnes victimes de ces pratiques se multiplient et présentent les mêmes caractéristiques : « Une personne vous appelle et vous propose une séance de « roqya » gratuite. Cette personne vous propose de rappeler un numéro prétendu gratuit, souvent un numéro commençant par 0 800… » Mais, dans les faits, cette prestation est loin d’être gratuite, puisque la conversation est facturée à vos frais et à votre insu. Au-delà de l’aspect juridique qui est traité à ce jour par le pôle juridique de l’UFCM[1], ce procédé soulève la problématique de sa conformité au Coran et à la Sunna. En effet, la « roqya » peut se définir comme une thérapie qui permet de soigner les actes de sorcellerie, de mauvais œil et également de se protéger contre ces derniers. Par conséquent, est-il possible de la pratiquer par téléphone et quelles sont les exigences édictées par le Coran et la Sunna ? Nous présenterons ainsi successivement les conditions liées au soignant (I), les exigences relatives à l’environnement où est réalisée la « roqya » (II). Nous aborderons ensuite la question de la gratuité de la prestation ou de sa contrepartie financière et enfin les conditions dans laquelle elle est réalisée (III). I- Les conditions liées au soignant Souvent la « roqya » est perçue comme une pratique dispensée par un tiers. Or, il est essentiel de rappeler et de souligner un fait important : la meilleure des « roqya » est celle que nous dispensons nous-mêmes à travers le « dhikr » et la récitation du Coran. Ainsi, pour se prémunir des maux liés au mauvais œil ou à la sorcellerie, il convient régulièrement de lire le Coran et faire des invocations notamment celles du matin et du coucher, de réciter régulièrement la sourate « La vache », de renouveler son intention, de placer la certitude dans son cœur, d’effectuer ses prières etc., et surtout de demander à Allah la meilleure des protections. Toutefois, dans certaines conditions, il est nécessaire de recourir à un soignant. C’est à ce stade qu’il convient d’être vigilant. Il ne suffit pas de se rendre auprès d’une personne qui se présente avec la qualité de cheikh ou d’imam pour accepter de lui confier cette pratique. Comme pour tout procédé et encore plus lorsque cela relève de considérations religieuses, il est important de bien choisir son soignant car ce dernier est tenu de posséder des qualités bien affirmées. La maîtrise du Coran et des traditions prophétiques en la matière est une condition sine qua none, mais insuffisante. La personne doit également avoir des notions de psychologie afin de déterminer la part de sorcellerie et celle de troubles psychologiques fréquents chez les patients. La personne doit posséder une bonne hygiène de vie, notamment spirituelle puisqu’il n’est pas inutile de rappeler que le succès de la « roqya » dépend de Dieu. Ces critères sont difficilement évaluables, surtout par une personne qui est affectée par un mal-être, quelle que soit sa source. C’est pourquoi les proches doivent accompagner la personne dans la recherche d’un soignant qualifié et reconnu comme tel par des référents religieux de la localité (imam, responsables associatifs, etc.). De manière générale, le soignant doit posséder des qualités déterminées que nous pouvons synthétiser de la manière suivante. Il doit : être en capacité de lire le Coran, croire avec certitude au Coran, être empreint de piété, connaître les pièges et les caractéristiques du diable et des djinns, connaître la méthode prophétique de la « roqya », disposer de connaissances de base en psychologie, avoir la conviction que le succès de sa thérapie dépend de Dieu. A l’exception de la première exigence, il semble difficile de vérifier les autres conditions dans le cadre d’un entretien téléphonique avec une personne que nous n’avons jamais rencontrée, même si elle se présente sous le titre de « cheikh » ou d’un imam. Par conséquent, ces conditions soulignent une première limite quant au recours à la « roqya » par téléphone. Par ailleurs, à l’instar de tout médecin, le soignant doit, avant de prodiguer des conseils ou une médication, procéder à une consultation. Ainsi, un environnement adéquat est indispensable pour la réalisation d’une « roqya ». Il est enfin inconcevable qu’un médecin puisse vous affirmer par téléphone connaître votre maladie et attester pouvoir vous guérir. Vous auriez plus que des doutes sur ce prétendu médecin. II- Un environnement propice et la réalisation d’une consultation préalable à la réalisation d’une « roqya » Il est intéressant de noter que, dans son ouvrage « Comment se protéger des djinns & satan », Wahîd ‘Abdussalâm Bâli évoque l’importance du climat pour réaliser une roqya[2]. Ainsi, il expose les points suivants : « 1. Préparer le climat adéquat en faisant par exemple sortir les images et les statues de la pièce où on va soigner le malade, pour permettre aux anges d’y entrer. 2. Débarrasser le sujet de tout ce qu’il peut porter sur lui comme talismans ou amulettes et les brûler. 3. Éteindre tout ce qui peut émettre le son de la musique et des chants. 4. Vider le lieu de tout ce qui comporte une infraction à la shari‘a à savoir, par exemple, la présence d’un homme qui porte de l’or ou une femme qui ne porte pas le voile légal – al-hijab. 5. Donner au malade et à sa famille une leçon de dogme de façon à ce que leurs cœurs ne soient pas attachés à un autre qu’Allah. 6. Leur faire savoir que la façon de soigner est différente de celle des sorciers et des charlatans et que le Coran recèle guérison et miséricorde, comme l’a informé Allah le Puissant et le Majestueux. 7. Diagnostiquer son cas : pour cela poser des questions au malade pour s’assurer de la présence de tous les symptômes (…) ». Or, dans les témoignages communiqués, l’interlocuteur qui se présente comme soignant ne pose aucune question aux personnes. Il débute ainsi la « roqya » directement par une récitation du Coran. En outre, il est intéressant de souligner que dans l’un des témoignages communiqués à l’UFCM, l’interlocuteur demandait à la personne de remplir successivement des verres de lait, d’huile, d’eau etc. et de les poser par la suite sur la table de la salle à manger. Au point que la personne s’est retrouvée avec une multitude de verres posés sur la table. Le comble est que la personne ignorait ce qu’elle devait en faire lorsqu’elle a pris conscience de la tromperie. Nous constatons par conséquent qu’une « roqya » ne peut être réalisée dans un environnement quelconque. En effet, une procédure de diagnostic est essentielle. Nous pouvons à titre d’exemple faire le parallèle avec un rendez-vous chez le médecin ; ce dernier ne peut vous prescrire une ordonnance sans au préalable vous avoir ausculté et interrogé sur les différents symptômes que vous ressentez physiquement. A défaut, au lieu de guérir vous allez aggraver vos maux. Cette attitude vigilante du médecin traitant doit se retrouver lorsque nous envisageons le recours à une « roqya ». Pour illustrer ce propos, nous citerons l’exemple de l’anthropologue, spécialiste de l’islam européen, Farid El Asri, chercheur associé au Centre Jacques Berque, qui nous rapporte une situation alarmante suite à une « roqya » : « Une jeune femme en Belgique (…) est morte suite à une tentative d’exorcisme. Pendant les séances, les fkihs (imams) utilisent normalement de l’eau « coranisée ». Pour cette jeune femme, prétendument stérile, les exorcistes ont carrément plongé son visage dans l’eau et quand elle tentait d’en sortir pour respirer, les guérisseurs estimaient qu’il s’agissait du jinn qui l’habitait et ils replongeaient son visage dans l’eau. Pendant le procès, la famille de la défunte s’est présentée comme musulmane et a accusé ces pratiques d’être extérieures à l’islam quand les guérisseurs estimaient qu’ils avaient simplement fait ce qu’ils pouvaient. Le fait de recourir trop systématiquement au fkih risque également de faire passer une crise d’épilepsie, par exemple, pour une crise de possession. »[3] Nous allons aborder enfin la dernière problématique, celle relative aux honoraires du soignant. III- Les honoraires du soignant Le Prophète, bénédictions et salut sur lui, « a agréé les Compagnons qui ont été payés pour la roqya ». Il est dès lors autorisé de rémunérer un soignant en contrepartie d’une prestation. Toutefois, cette rémunération doit être raisonnable et surtout clairement définie avant le traitement. En outre, nous ne pouvons que souligner et rappeler que, si la roqya est réalisée dans un cadre sérieux, il convient de procéder à toutes les déclarations administratives. Comme pour tout contrat, vous devez exiger un document écrit et le praticien doit préciser quels sont ses engagements exacts afin d’éviter tout litige postérieur. Malheureusement, tous les témoignages transmis à l’UFCM soulignent que l’interlocuteur insiste à plusieurs reprises sur la gratuité de la prestation. Or, dans les faits, cette dernière est payante puisque le coût de la communication est surtaxé. Ainsi, l’une des victimes qui nous a contacté, s’est retrouvée avec une facture téléphonique (hors forfait) de 1800 euros. Par conséquent, nous constatons que ces « roqyas » gratuites sont fondées sur la technique dite du « call-back » qui consiste à amener une personne à rappeler un numéro surtaxé, information qui lui est bien évidemment dissimulée. Une « roqya » peut être payante à condition de respecter un cadre prédéterminé, fondé sur l’information et la transparence des honoraires. En conclusion A la lumière des développements susvisés, l’UFCM appelle d’une part à une régulation du métier de la pratique de la « roqya », d’autre part, à la vigilance de chacun à ne pas céder à la tentation d’une « roqya » qui ne serait pas réalisée dans les conditions requises et qui pourrait produire des effets inverses. Au-delà du cadre spirituel ou juridique, les divers témoignages reçus et étudiés par l’UFCM ne peuvent pas nous laisser indifférents à la question suivante : pourquoi des personnes sont-elles amenées à accepter aussi facilement une « roqya » par téléphone ? Est-ce la gratuité qui a déterminé leur choix ? Certes le mal-être produit par cette société est de plus en plus grand. Nous vivons une époque où les êtres sont de plus en plus coupés des signes de Dieu et vivent un rythme de vie effréné. Ces affaires sont révélatrices des maux les plus profonds qui touchent la communauté musulmane. Par ailleurs, comme l’ensemble des rites islamiques (hajj, halal, pompes funèbres) censés nous rappeler les limites qui déterminent la voie vers Dieu, nous constatons que leur marchandisation trahit de plus en plus leur vocation première. Suffit-il qu’un interlocuteur se présente à nous comme un « cheikh » ou un imam et qu’il nous propose une « roqya » gratuite pour l’accepter aussitôt Ne devrions-nous pas tous nous interroger sur le fait qu’il y ait des musulmanes et des musulmans aussi isolés et aussi ignorants de leur propre religion pour être trompés aussi facilement ? Sommes-nous devenus si dépendants des Hommes que nous en oublions de nous adresser directement à Dieu pour solutionner nos malaises ? Autant de questions que chacun d’entre nous a la responsabilité de se poser. En effet, aucun de nous ou de nos proches ne sont à l’abri d’une telle tromperie. Il convient enfin de rappeler que la « roqya » est un remède précis et qu’elle ne peut se faire que sous certaines conditions et surtout qu’elle demeure l’exception à la règle, qui est de toujours s’adresser directement à Dieu. Avant de recourir à une « roqya », il convient de faire une introspection sur ses propres pratiques cultuelles et de revenir.

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