{"id":19266,"date":"2023-08-14T16:57:42","date_gmt":"2023-08-14T13:57:42","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=19266"},"modified":"2023-08-14T16:57:42","modified_gmt":"2023-08-14T13:57:42","slug":"butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-4-dala","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-4-dala\/","title":{"rendered":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 4. da\u013ca"},"content":{"rendered":"<p><strong>Turpin\u0101m izskat\u012bt 2021.\u00a0gada b\u016btisk\u0101k\u0101s tiesu atzi\u0146as nodok\u013cu jom\u0101. \u0160oreiz \u2013 divas lietas saist\u012bb\u0101 ar nekustam\u0101 \u012bpa\u0161uma dar\u012bjumiem un to iek\u013cau\u0161anu ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli apliekamaj\u0101 ien\u0101kum\u0101.<\/strong><\/p>\n<p><strong>Lieta SKA-301\/2021<\/strong><\/p>\n<p><strong>Lietas b\u016bt\u012bba<\/strong><\/p>\n<p>Sen\u0101ta 2021.\u00a0gada 8.\u00a0oktobra spriedum\u0101 liet\u0101 SKA-301\/2021 persona 2016.\u00a0gada 16.\u00a0j\u016bnij\u0101 manto\u0161anas ce\u013c\u0101 no miru\u0161\u0101s laul\u0101t\u0101s bija ieguvis \u00bc dom\u0101jam\u0101s da\u013cas no m\u0101jas. Atliku\u0161\u0101s dom\u0101jam\u0101s da\u013cas mantoja citas priv\u0101tpersonas. Persona 2016.\u00a0gada 25.\u00a0novembr\u012b atsavin\u0101ja sev piedero\u0161u nekustamo \u012bpa\u0161umu (dz\u012bvokli) par kop\u0113jo dar\u012bjuma summu 56\u00a0000 eiro. Persona Valsts ie\u0146\u0113mumu dienest\u0101 (VID) neiesniedza deklar\u0101ciju par nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anu un no t\u0101 g\u016btajiem ien\u0101kumiem. No dz\u012bvok\u013ca atsavin\u0101\u0161anas ieg\u016btie l\u012bdzek\u013ci (32 038,58 eiro) tika izlietoti, lai dz\u0113stu kred\u012bta saist\u012bbas par mantoto m\u0101ju.<\/p>\n<p>Izskat\u0101maj\u0101 liet\u0101 tika v\u0113rt\u0113ts, vai no dz\u012bvok\u013ca atsavin\u0101\u0161anas ieg\u016btie un kred\u012bta dz\u0113\u0161anai novirz\u012btie l\u012bdzek\u013ci ir atz\u012bstami par ieguld\u012bjumu funkcion\u0101li l\u012bdz\u012bg\u0101 nekustamaj\u0101 \u012bpa\u0161um\u0101 un vai tas sniedz pamatu samazin\u0101t ar nodokli apliekamo ien\u0101kumu.<\/p>\n<p>Persona pauda viedokli, ka l\u012bdzek\u013ci, kas izt\u0113r\u0113ti kred\u012btsaist\u012bbu dz\u0113\u0161anai par mantoto m\u0101ju, uzskat\u0101mi par ieguld\u012bjumu funkcion\u0101li l\u012bdz\u012bg\u0101 \u012bpa\u0161um\u0101 un \u0161\u0101ds ieguld\u012bjums likuma &#8220;Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli&#8221; (likums par IIN)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p9\" target=\"_blank\" rel=\"noopener\">9.\u00a0panta<\/a>\u00a01.\u00a0da\u013cas 34.<sup>2<\/sup>\u00a0punkta izpratn\u0113 \u013cauj samazin\u0101t ar nodokli apliekamo ien\u0101kumu summu.<\/p>\n<p>Likuma par IIN<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p9\" target=\"_blank\" rel=\"noopener\">\u00a09.\u00a0panta<\/a>\u00a01.\u00a0da\u013cas 34.<sup>2<\/sup>\u00a0punkt\u0101 noteikts, ka gada apliekamaj\u0101 ien\u0101kum\u0101 netiek ietverts un ar nodokli netiek aplikts ien\u0101kums no nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anas (attiec\u012bgais nekustamais \u012bpa\u0161ums re\u0123istr\u0113ts zemesgr\u0101mat\u0101 k\u0101 maks\u0101t\u0101ja vien\u012bgais nekustamais \u012bpa\u0161ums), ja \u0161is ien\u0101kums no jauna tiek ieguld\u012bts funkcion\u0101li l\u012bdz\u012bg\u0101 nekustamaj\u0101 \u012bpa\u0161um\u0101 12 m\u0113ne\u0161u laik\u0101 p\u0113c nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anas vai ar\u012b pirms nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anas.<\/p>\n<p><strong>Sen\u0101ta atzi\u0146as<\/strong><\/p>\n<p>Sen\u0101ts spriedum\u0101 liet\u0101 SKA-301\/2021 vispirms nor\u0101da, ka tipisk\u0101 likuma par IIN\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p9\" target=\"_blank\" rel=\"noopener\">9.\u00a0panta<\/a>\u00a01.\u00a0da\u013cas 34.<sup>2<\/sup>\u00a0punkta piem\u0113ro\u0161anas situ\u0101cij\u0101 ien\u0101kums no viena nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anas tiek izlietots cita nekustam\u0101 \u012bpa\u0161uma ieg\u0101dei. Sen\u0101ts nor\u0101da ar\u012b uz likumprojekta anot\u0101ciju, kur\u0101 nor\u0101d\u012bti tipisk\u0101kie piem\u0113ri ieguld\u012bjumam funkcion\u0101li l\u012bdz\u012bg\u0101 \u012bpa\u0161um\u0101, kas saist\u012bti ar viena \u012bpa\u0161uma atsavin\u0101\u0161anu un cita \u012bpa\u0161uma ieg\u0101di. Ierast\u0101s situ\u0101cij\u0101s nav probl\u0113mu identific\u0113t atsavin\u0101\u0161anas dar\u012bjum\u0101 ieg\u016bto l\u012bdzek\u013cu apm\u0113ru (ien\u0101kumu) un izdevumus cita funkcion\u0101li l\u012bdz\u012bga nekustam\u0101 \u012bpa\u0161uma ieg\u0101dei (ieguld\u012bjumu), kas \u013cauj samazin\u0101t ar nodokli apliekamo ien\u0101kumu apm\u0113ru. Izskat\u0101m\u0101 lieta at\u0161\u0137iras no tipiskiem gad\u012bjumiem ar to, ka otrs \u012bpa\u0161ums ir ieg\u016bts manto\u0161anas ce\u013c\u0101.<\/p>\n<p>Sen\u0101ts vispirms jau nor\u0101da, ka manto\u0161ana ir bezatl\u012bdz\u012bbas \u012bpa\u0161uma ieg\u016b\u0161anas veids, t\u0101d\u0113\u013c nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161ana manto\u0161anas ce\u013c\u0101 pati par sevi nav atz\u012bstama par ieguld\u012bjumu funkcion\u0101li l\u012bdz\u012bg\u0101 \u012bpa\u0161um\u0101. Sen\u0101ts skaidro, ka, ieg\u016bstot nekustamo \u012bpa\u0161umu manto\u0161anas ce\u013c\u0101, personai nav radu\u0161ies faktiski nov\u0113rt\u0113jami izdevumi (neskaitot ar manto\u0161anas lietu saist\u012btos izdevumus), t\u0101d\u0113j\u0101di neb\u016btu pamata mantot\u0101 \u012bpa\u0161uma kadastr\u0101lo v\u0113rt\u012bbu nov\u0113rt\u0113t k\u0101 ieguld\u012bjumu.<\/p>\n<p>Las\u012bt pla\u0161\u0101k\u00a0<a href=\"https:\/\/ifinanses.lv\/raksti\/tiesu-prakse\/nodokli\/lv-butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-4-dala\/22029\" target=\"_blank\" rel=\"noopener\">\u0161eit<\/a>.<\/p>\n<p>Raksta <a href=\"https:\/\/ifinanses.lv\/raksti\/tiesu-prakse\/nodokli\/lv-butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-1-dala\/21506\" target=\"_blank\" rel=\"noopener\">pirm\u0101<\/a>, <a href=\"https:\/\/ifinanses.lv\/raksti\/tiesu-prakse\/nodokli\/lv-butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-2-dala\/21533\" target=\"_blank\" rel=\"noopener\">otr\u0101<\/a> un <a href=\"https:\/\/ifinanses.lv\/raksti\/tiesu-prakse\/nodokli\/lv-butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-3-dala\/21679\" target=\"_blank\" rel=\"noopener\">tre\u0161\u0101<\/a> da\u013ca.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Turpin\u0101m izskat\u012bt 2021.\u00a0gada b\u016btisk\u0101k\u0101s tiesu atzi\u0146as nodok\u013cu jom\u0101. \u0160oreiz \u2013 divas lietas saist\u012bb\u0101 ar nekustam\u0101 \u012bpa\u0161uma dar\u012bjumiem un to iek\u013cau\u0161anu ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli apliekamaj\u0101 ien\u0101kum\u0101. Lieta SKA-301\/2021 Lietas b\u016bt\u012bba Sen\u0101ta 2021.\u00a0gada 8.\u00a0oktobra spriedum\u0101 liet\u0101 SKA-301\/2021 persona 2016.\u00a0gada 16.\u00a0j\u016bnij\u0101 manto\u0161anas..<\/p>\n","protected":false},"author":6,"featured_media":2551,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"country":[96],"class_list":["post-19266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 4. da\u013ca | COBALT<\/title>\n<meta name=\"description\" content=\"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 4. da\u013ca. 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News. Naujienos. Jaunumi. Uudised.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-4-dala\/","og_locale":"lv_LV","og_type":"article","og_title":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 4. da\u013ca | COBALT","og_description":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 4. da\u013ca. News. Naujienos. Jaunumi. 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