{"id":29670,"date":"2023-10-29T21:21:54","date_gmt":"2023-10-29T19:21:54","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=29670"},"modified":"2025-11-12T09:59:58","modified_gmt":"2025-11-12T07:59:58","slug":"olulise-mojuga-muudatus-parandvara-muugist-saadud-tulu-maksustamisel","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/et\/news-cases\/olulise-mojuga-muudatus-parandvara-muugist-saadud-tulu-maksustamisel\/","title":{"rendered":"Olulise m\u00f5juga muudatus p\u00e4randvara m\u00fc\u00fcgist saadud tulu maksustamisel"},"content":{"rendered":"<p><em>Artikli sisu v\u00f5ib olla aegunud!<\/em><\/p>\n<p style=\"text-align: justify;\">Riigikohus tegi hiljuti lahendi, milles muutis oluliselt senist p\u00f5him\u00f5tet p\u00e4randvara m\u00fc\u00fcgilt saadud tulu maksustamisel. Kui siiani loeti kogu m\u00fc\u00fcgihind m\u00fc\u00fcja maksustatavaks tuluks, siis uue seisukoha j\u00e4rgi on maksumaksjal v\u00f5imalik maksustatavat tulu v\u00e4hendada p\u00e4randaja poolt varale tehtud soetamismaksumuse ulatuses.<\/p>\n<p style=\"text-align: justify;\">Kuigi Eestis traditsiooniline p\u00e4randimaks puudub ning tulumaksuseaduse alusel on p\u00e4randi vastuv\u00f5tmine tulumaksust vabastatud, ei j\u00e4\u00e4 p\u00e4randvara iseenesest tulumaksust puutumata. F\u00fc\u00fcsilised isikud tasuvad tulumaksu p\u00e4randvara edasisel v\u00f5\u00f5randamisel saadud tulult.<\/p>\n<p style=\"text-align: justify;\">Kui varasema praktika j\u00e4rgi pidi p\u00e4rija kinnisvara, aktsiate v\u00f5i muu vara m\u00fc\u00fcmisel tasuma tulumaksu kogu m\u00fc\u00fcgihinnalt, siis v\u00e4rske Riigikohtu seisukoha j\u00e4rgi tuleb tulumaksu arvutamisel arvesse v\u00f5tta ka p\u00e4randvara soetamismaksumust. Eestis on tulumaksu teoorias ja praktikas seni leitud, et p\u00e4rimise korral saab vara soetamismaksumuse arvesse v\u00f5tta \u00fcksnes see, kes on soetamiseks kulutuse teinud (p\u00e4randaja) ning p\u00e4rijast \u00f5igusj\u00e4rglase jaoks vara soetamismaksumus puudub. Arvesse lubati v\u00f5tta \u00fcksnes p\u00e4randi vastuv\u00f5tmisega otseselt seotud kulud ja hilisemad parenduskulud.<\/p>\n<p style=\"text-align: justify;\">Riigikohtu halduskolleegium luges 12.02.2014 otsusega nr 3-3-1-97-13 Maksu- ja Tolliameti senise maksustamispraktika \u00f5igusvastaseks ning kinnitas, et p\u00e4rija puhul on vara soetamismaksumus sama, mis see oleks olnud p\u00e4randaja puhul. See t\u00e4hendab, et k\u00f5ik \u00f5iguseellase tehtud kulud l\u00e4hevad p\u00e4rijale \u00fcle nagu k\u00f5ik muud \u00f5igused ja kohustused, mis ei ole oma olemuselt lahutamatult seotud p\u00e4randaja isikuga. Teisis\u00f5nu \u2013 p\u00e4randvara soetamismaksumus pole selline p\u00e4randaja isikuga lahutamatult seotud \u00f5iguslik asjaolu, mis p\u00e4rijale \u00fcle ei l\u00e4heks.<\/p>\n<p style=\"text-align: justify;\">Riigikohus tugines universaalsele \u00f5igusj\u00e4rgluse p\u00f5him\u00f5ttele ning t\u00f5des, et kuna maksu\u00f5iguses puudub eris\u00e4te, mis v\u00e4listaks soetamismaksumuse mahaarvamise \u00f5iguse \u00fclemineku p\u00e4rijale, ei saa v\u00f5rdse kohtlemise p\u00f5him\u00f5ttest l\u00e4htuvalt p\u00e4rijat maksustada erinevalt olukorrast, kui p\u00e4randaja oleks oma eluajal vara v\u00f5\u00f5randanud.<\/p>\n<p style=\"text-align: justify;\">Seega leidis Riigikohus, et tulumaksuseaduse vara soetamismaksumuse s\u00e4tteid tuleb t\u00f5lgendada selliselt, et p\u00e4rija saaks k\u00f5ik p\u00e4randaja poolt vara omandamiseks, selle parendamiseks ja t\u00e4iendamiseks tehtud kulud vara m\u00fc\u00fcgihinnast maha arvata. Kinkelepingu luges Riigikohus endiselt tavaliseks v\u00f5\u00f5randamistehinguks, mille tulemusena tekib v\u00f5\u00f5randajal kahju ja omandaja jaoks on vara soetamismaksumus endiselt null. P\u00e4randamise puhul ei ole niisiis tegu v\u00f5\u00f5randamisega, vaid \u00fcks omandisuhte osaline asendub lihtsalt teisega.<\/p>\n<p style=\"text-align: justify;\">J\u00e4relikult tuleb p\u00e4randvara v\u00f5\u00f5randamisel tulumaksu maksta \u00fcksnes kasult, mille arvutamisel v\u00f5etakse arvesse k\u00f5ik p\u00e4rija ja p\u00e4randaja poolt vara soetamiseks tehtud kulutused. P\u00e4rinud kinnisvara, mille kunagine soetamismaksumus oli 100 000 eurot, saab selle sama summa ulatuses maksuvabalt edasi m\u00fc\u00fca ehk kuni 100 000-eurose m\u00fc\u00fcgihinna pealt tulumaksu tasuma ei pea. Mahaarvatavad kulud peavad olema aga dokumentaalselt t\u00f5endatud ning selliste dokumentide s\u00e4ilitamise ja esitamise kohustus on p\u00e4rijal.<\/p>\n<p style=\"text-align: justify;\">Need, kes p\u00e4rijana p\u00e4randvara m\u00fc\u00fcmisel tasunud tulumaksu kogu m\u00fc\u00fcgihinnalt, saavad enammakstud tulumaksu riigilt tagasi k\u00fcsida. Selleks tuleb parandada juba esitatud tuludeklaratsioon, esitades selle kohta parandusdeklaratsiooni. Parandada on veel v\u00f5imalik 2010., 2011. ja 2012. aasta tuludeklaratsioone, kusjuures 2010. aasta deklaratsiooni saab parandada kuni 31.03.2014.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Artikli sisu v\u00f5ib olla aegunud! Riigikohus tegi hiljuti lahendi, milles muutis oluliselt senist p\u00f5him\u00f5tet p\u00e4randvara m\u00fc\u00fcgilt saadud tulu maksustamisel. Kui siiani loeti kogu m\u00fc\u00fcgihind m\u00fc\u00fcja maksustatavaks tuluks, siis uue seisukoha j\u00e4rgi on maksumaksjal v\u00f5imalik maksustatavat tulu v\u00e4hendada p\u00e4randaja poolt varale..<\/p>\n","protected":false},"author":6,"featured_media":29676,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28],"country":[84],"class_list":["post-29670","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-et","country-estonia-et"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Olulise m\u00f5juga muudatus p\u00e4randvara m\u00fc\u00fcgist saadud tulu maksustamisel | COBALT<\/title>\n<meta name=\"description\" content=\"Olulise m\u00f5juga muudatus p\u00e4randvara m\u00fc\u00fcgist saadud tulu maksustamisel. 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