{"id":33538,"date":"2024-01-24T10:03:25","date_gmt":"2024-01-24T08:03:25","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=33538"},"modified":"2024-06-03T13:49:40","modified_gmt":"2024-06-03T10:49:40","slug":"nodokli-partneru-darijumos","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodokli-partneru-darijumos\/","title":{"rendered":"Izmai\u0146as IIN un VSAOI piem\u0113ro\u0161an\u0101 p\u0113c partner\u012bbas instit\u016bta ievie\u0161anas"},"content":{"rendered":"<p><strong>2024. gada 11. janv\u0101r\u012b Centr\u0101l\u0101 v\u0113l\u0113\u0161anu komisija apstiprin\u0101ja, ka par referendumu, kas paredz\u0113tu aptur\u0113to groz\u012bjumu Notari\u0101ta likum\u0101 atcel\u0161anu, nobalsoju\u0161i vien 2,28% balssties\u012bgo iedz\u012bvot\u0101ju. L\u012bdz ar to ir skaidri zin\u0101ms, ka Latvijas ties\u012bbu sist\u0113m\u0101 tiek ieviests jauns instit\u016bts \u2013 partner\u012bba. K\u0101 turpm\u0101k b\u016bs ar nodok\u013ciem un soci\u0101laj\u0101m iemaks\u0101m?<\/strong><\/p>\n<p><strong>Partner\u012bbas ties\u012bbas<\/strong><\/p>\n<p>Partner\u012bba ir paredz\u0113ta k\u0101 jauns veids, k\u0101d\u0101 divas pilngad\u012bgas personas var juridiski nostiprin\u0101t savas attiec\u012bbas. Savuk\u0101rt person\u0101m, kuras b\u016bs st\u0101ju\u0161\u0101s partner\u012bb\u0101, tiks pie\u0161\u0137irts noteikts soci\u0101lo un ekonomisko ties\u012bbu kopums.<\/p>\n<p>L\u012bdz ar \u0161\u012b instit\u016bta ievie\u0161anu likumdev\u0113js uzs\u0101k pild\u012bt savu pien\u0101kumu attiec\u012bb\u0101 uz viendzimuma p\u0101ru tiesisk\u0101s aizsardz\u012bbas nodro\u0161in\u0101\u0161anu. Tom\u0113r \u0161aj\u0101 aspekt\u0101 svar\u012bgi, ka, lai gan partner\u012bb\u0101 neatkar\u012bgi no vi\u0146u dzimuma var\u0113s st\u0101ties divas pilngad\u012bgas personas, pie\u0146emt\u0101s izmai\u0146as ties\u012bbu aktos nesasniedz to l\u012bmeni viendzimuma p\u0101ru ties\u012bbu aizsardz\u012bbai, k\u0101du pieprasa Satversmes\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/57980#p110\" target=\"_blank\" rel=\"noopener\">110.pants<\/a>\u00a0un ko ir konkretiz\u0113jusi Satversmes tiesa (ST) 2020.gada 12.novembra\u00a0<a href=\"https:\/\/www.satv.tiesa.gov.lv\/web\/viewer.html?file=https:\/\/www.satv.tiesa.gov.lv\/wp-content\/uploads\/2019\/12\/2019-33-01_Spriedums-3.pdf#search=\" target=\"_blank\" rel=\"noopener\">spriedum\u0101 liet\u0101 2019-33-01<\/a>\u00a0un 2021.gada 8.apr\u012b\u013ca\u00a0<a href=\"https:\/\/www.satv.tiesa.gov.lv\/web\/viewer.html?file=https:\/\/www.satv.tiesa.gov.lv\/wp-content\/uploads\/2020\/07\/2020-34-03_spriedums.pdf#search=\" target=\"_blank\" rel=\"noopener\">spriedum\u0101 liet\u0101 2020-34-03<\/a>.<\/p>\n<p><strong>Partner\u012bba ievie\u0161 nodok\u013cu izmai\u0146as<\/strong><\/p>\n<p>Jebkur\u0101 gad\u012bjum\u0101 izmai\u0146\u0101m b\u016bs pozit\u012bva ietekme ar\u012b uz atsevi\u0161\u0137\u0101m partner\u012bb\u0101 eso\u0161u personu ekonomiskaj\u0101m ties\u012bb\u0101m, tostarp saist\u012bb\u0101 ar nodok\u013cu piem\u0113ro\u0161anu. Proti, likumdev\u0113js pie\u0146\u0113mis groz\u012bjumus\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli\" target=\"_blank\" rel=\"noopener\">likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d<\/a>\u00a0(likums par IIN) un\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/45466-par-valsts-socialo-apdrosinasanu\" target=\"_blank\" rel=\"noopener\">likum\u0101 \u201cPar valsts soci\u0101lo apdro\u0161in\u0101\u0161anu\u201d\u00a0<\/a>(likums par VSA), ar kuriem atsevi\u0161\u0137i likumu panti b\u016bs attiecin\u0101mi ar\u012b uz person\u0101m, kuras ir partner\u012bb\u0101 ar citu personu. Uzreiz j\u0101saka, ka likumdev\u0113js uz partner\u012bb\u0101 eso\u0161\u0101m person\u0101m nav attiecin\u0101jis visas ties\u012bbas, kas \u0161ajos ties\u012bbu aktos paredz\u0113tas laul\u0101tiem p\u0101riem. Prim\u0101ri \u0161\u012bs at\u0161\u0137ir\u012bbas saist\u0101s ar regul\u0113jumu \u0123imen\u0113s, kur\u0101s aug b\u0113rni. T\u0101d\u0113\u013c da\u017e\u0101du dzimumu partneriem, kuriem pieejams gan laul\u012bbas instit\u016bts, gan partner\u012bba, j\u0101apsver attiec\u012bgo statusu ieguvumi un tr\u016bkumi. Savuk\u0101rt viendzimuma p\u0101riem, kuriem pieejams vien\u012bgi partner\u012bbas instit\u016bts, j\u0101apzin\u0101s, ka partner\u012bba joproj\u0101m negarant\u0113 vienl\u012bdz\u012bgas ties\u012bbas k\u0101 laul\u0101tiem p\u0101riem.<\/p>\n<p><strong>IIN atvieglojumi<\/strong><\/p>\n<p>Izmai\u0146as likum\u0101 par IIN paredz, ka uz person\u0101m, kam ir partner\u012bba, b\u016bs attiecin\u0101mas normas par aizdevuma izsnieg\u0161anu, lai segtu \u0101rstniec\u012bbas vai izgl\u012bt\u012bbas izdevumus, k\u0101 ar\u012b tuvinieka izsniegta aizdevuma nepiel\u012bdzin\u0101\u0161anu ien\u0101kumam. Likums paredz gada apliekamaj\u0101 ien\u0101kum\u0101 neietveramos un ar nodokli neapliekamos ien\u0101kumu veidus, kas attiecin\u0101mi ar\u012b uz personu, ar kuru nodok\u013cu maks\u0101t\u0101jam ir partner\u012bba. Piem\u0113ram, papildpensijas kapit\u0101ls, kas veidojies no personas, ar kuru ir partner\u012bba, veiktaj\u0101m iemaks\u0101m priv\u0101tajos pensiju fondos atbilsto\u0161i licenc\u0113tiem pensiju pl\u0101niem un izmaks\u0101ts pensiju pl\u0101nu dal\u012bbniekiem, ar\u012b fiziskas personas d\u0101vanas, ja t\u0101s d\u0101vin\u0101jusi persona, ar kuru ir partner\u012bba.<\/p>\n<p>T\u0101pat paredz\u0113ti ar\u012b citi atvieglojumi nodok\u013cu jom\u0101 no da\u017e\u0101diem \u012bpa\u0161umu atsavin\u0101\u0161anas dar\u012bjumiem, tostarp d\u0101vin\u0101jumiem, ja dar\u012bjumi notiku\u0161i starp person\u0101m, kas ir partner\u012bb\u0101. Atvieglojumi nodok\u013ca maks\u0101t\u0101jam attiecin\u0101mi ar\u012b par personas, ar kuru ir partner\u012bba, uztur\u0113\u0161anu. Visbeidzot, groz\u012bjumi likum\u0101 par IIN paredz, ka pirms ien\u0101kuma aplik\u0161anas ar nodokli no gada apliekamo ien\u0101kumu apjoma tiks atskait\u012bti ar\u012b maks\u0101t\u0101ja izdevumi par vi\u0146a \u0123imenes locek\u013cu, tai skait\u0101 partnera, kvalifik\u0101cijas paaugstin\u0101\u0161anu, specialit\u0101tes ieg\u016b\u0161anu, izgl\u012bt\u012bbas ieg\u016b\u0161anu, par medic\u012bnas un \u0101rstniecisko pakalpojumu izmanto\u0161anu.<\/p>\n<p><strong>Papla\u0161in\u0101tas ties\u012bbas soci\u0101laj\u0101m iemaks\u0101m<\/strong><\/p>\n<p>Savuk\u0101rt izmai\u0146as likum\u0101 par VSA paredz, ka noteikumi attiec\u012bb\u0101 uz oblig\u0101to soci\u0101lo apdro\u0161in\u0101\u0161anu partner\u012bb\u0101 eso\u0161\u0101m person\u0101m b\u016bs t\u0101di pa\u0161i k\u0101 laul\u0101tajiem, kur viens no laul\u0101tajiem pilda diplom\u0101tisko un konsul\u0101ro dienestu \u0101rvalst\u012bs vai atrodas \u0101rvalst\u012bs dienesta pien\u0101kumus pildo\u0161a karav\u012bra laul\u0101t\u0101 status\u0101. T\u0101pat partneris b\u016bs ties\u012bgs sa\u0146emt atbalstu atsevi\u0161\u0137\u0101s dz\u012bves situ\u0101cij\u0101s, piem\u0113ram, personas n\u0101ves gad\u012bjum\u0101, ja partner\u012bba bijusi ar personu, kurai pie\u0161\u0137irts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas pakalpojums, valsts soci\u0101lais pabalsts vai izdienas pensija. Turkl\u0101t pa\u0161nodarbin\u0101t\u0101 partneris var\u0113s br\u012bvpr\u0101t\u012bgi pievienoties pensiju apdro\u0161in\u0101\u0161anai, invalidit\u0101tes apdro\u0161in\u0101\u0161anai, maternit\u0101tes un slim\u012bbas apdro\u0161in\u0101\u0161anai un vec\u0101ku apdro\u0161in\u0101\u0161anai.<\/p>\n<p>Lai gan kopum\u0101 jaunieviestais partner\u012bbas instit\u016bts nesniedz piln\u012bgu un visaptvero\u0161u viendzimuma p\u0101ru soci\u0101lekonomisko un personisko ties\u012bbu aizsardz\u012bbu, tas nenoliedzami uzs\u0101k ce\u013cu uz atsevi\u0161\u0137u jaut\u0101jumu atvieglo\u0161anu un sak\u0101rto\u0161anu \u0161\u0101da veida \u0123imen\u0113m. T\u0101pat z\u012bm\u012bgi, ka partner\u012bba b\u016bs pieejama ar\u012b pret\u0113j\u0101 dzimuma p\u0101riem, kuri nev\u0113las st\u0101ties laul\u012bb\u0101. Min\u0113tais kopum\u0101 veicin\u0101s gan personu ties\u012bbu iev\u0113ro\u0161anu, gan p\u0101rtrauks tiesisk\u0101s nenoteikt\u012bbas situ\u0101ciju attiec\u012bb\u0101 gan uz viendzimuma, gan pret\u0113j\u0101 dzimuma p\u0101riem.<\/p>\n<p><strong>Sen\u0101ta nost\u0101ja<\/strong><\/p>\n<p>Proti, iev\u0113rojot, ka likumdev\u0113js ilgsto\u0161i atteic\u0101s ieviest regul\u0113jumu, kas attiektos ar\u012b uz viendzimuma p\u0101ru \u0123ime\u0146u aizsardz\u012bbu, ST\u00a0<a href=\"https:\/\/www.satv.tiesa.gov.lv\/web\/viewer.html?file=https:\/\/www.satv.tiesa.gov.lv\/wp-content\/uploads\/2020\/07\/2020-34-03_spriedums.pdf#search=\" target=\"_blank\" rel=\"noopener\">spriedum\u0101 liet\u0101 2020-34-03<\/a>\u00a0tika att\u012bst\u012bts faktisk\u0101s \u0123imenes j\u0113dziens, kas aptv\u0113ra \u0123imenes, kuras peln\u012bju\u0161as Satversm\u0113 garant\u0113to aizsardz\u012bbu, tom\u0113r to nesa\u0146em, jo \u0161ie p\u0101ri nav \u201cjuridiski redzami\u201d valstij. Rad\u0101s situ\u0101cijas, kur \u0161o faktisk\u0101s \u0123imenes statusu v\u0113l\u0113j\u0101s izmantot un uz sevi attiecin\u0101t ar\u012b pret\u0113j\u0101 dzimuma p\u0101ri, kuri nav st\u0101ju\u0161ies laul\u012bb\u0101, it \u012bpa\u0161i attiec\u012bb\u0101 uz nodok\u013cu atbr\u012bvojumiem, kas pien\u0101kas laul\u0101tajiem. Ta\u010du atbilsto\u0161i Sen\u0101ta secin\u0101jumiem 2023.gada 26.oktobra\u00a0<a href=\"https:\/\/www.at.gov.lv\/downloadlawfile\/9643\" target=\"_blank\" rel=\"noopener\">spriedum\u0101 liet\u0101 SKA-513\/2023<\/a>\u00a0nodok\u013cu atbr\u012bvojumu piem\u0113ro\u0161an\u0101 da\u017e\u0101du dzimumu partneru nere\u0123istr\u0113tu kopdz\u012bvi piel\u012bdzinot laul\u012bbai, tiktu rad\u012bta situ\u0101cija, ka, no vienas puses, nere\u0123istr\u0113t\u0101s kopdz\u012bves partneri var\u0113tu baud\u012bt priek\u0161roc\u012bbas, k\u0101das ir laul\u0101tajiem, savuk\u0101rt, no otras puses, neuz\u0146emties citas saist\u012bbas un atbild\u012bbu, kas izriet no laul\u012bbas.<\/p>\n<p>\u0160\u0101da selekt\u012bva laul\u012bbas priek\u0161roc\u012bbu izmanto\u0161ana nere\u0123istr\u0113tas kopdz\u012bves partneriem nepamatoti rad\u012btu labv\u0113l\u012bg\u0101ku situ\u0101ciju k\u0101 laul\u0101tajiem, kuriem ir gan no laul\u012bbas izrieto\u0161as tiesiskas priek\u0161roc\u012bbas, gan saist\u012bbas un atbild\u012bba. T\u0101d\u0113j\u0101di Sen\u0101ts atzina, ka likuma par IIN lietotais j\u0113dziens \u201csaista laul\u012bba\u201d nav interpret\u0113jams papla\u0161in\u0101ti, ietverot ar\u012b da\u017e\u0101du dzimumu partneru nere\u0123istr\u0113tu kopdz\u012bvi. Sen\u0101ts tostarp uzsv\u0113ra, ka at\u0161\u0137ir\u012bb\u0101 no viendzimuma partneriem, kuriem Latvijas likumdev\u0113js normat\u012bvajos aktos juridisku atz\u012b\u0161anu nebija paredz\u0113jis, da\u017e\u0101du dzimumu partneriem, k\u0101 jau min\u0113ts, past\u0101v iesp\u0113ja re\u0123istr\u0113t laul\u012bbu. Ikvienam p\u0101rim, kuru veido da\u017e\u0101du dzimumu pilngad\u012bgas personas, valsts nodro\u0161in\u0101jusi vienl\u012bdz\u012bgas iesp\u0113jas st\u0101ties laul\u012bb\u0101, t\u0101d\u0113j\u0101di nodro\u0161inot t\u0101m no laul\u012bbas izrieto\u0161u tiesisko, soci\u0101lo un ekonomisko aizsardz\u012bbu, k\u0101 ar\u012b nodro\u0161inot iesp\u0113ju baud\u012bt no laul\u012bbas re\u0123istr\u0101cijas izrieto\u0161\u0101s priek\u0161roc\u012bbas.<\/p>\n<p>T\u0101d\u0113j\u0101di ar partner\u012bbas instit\u016btu ieviest\u0101s izmai\u0146as nodok\u013cu piem\u0113ro\u0161an\u0101 rada papildu risin\u0101jumu da\u017e\u0101du dzimumu p\u0101riem, kuri v\u0113las sa\u0146emt likum\u0101 paredz\u0113tos atbr\u012bvojumus vai ties\u012bbas, ta\u010du nev\u0113las st\u0101ties laul\u012bb\u0101. Vienlaikus secin\u0101ms, ka gad\u012bjum\u0101, ja personas neb\u016bs st\u0101ju\u0161\u0101s ne partner\u012bb\u0101, ne laul\u012bb\u0101, attiec\u012bgie atbr\u012bvojumi vai ties\u012bbas neb\u016bs attiecin\u0101mas uz \u201cfaktisko \u0123imeni\u201d. Viendzimuma p\u0101riem, savuk\u0101rt, tiek nostiprin\u0101tas ties\u012bbas uz atsevi\u0161\u0137\u0101m ekonomiskaj\u0101m ties\u012bb\u0101m, kas atvieglos viendzimuma p\u0101ru pieeju t\u0101m.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/citi\/lv-izmainas-iin-un-vsaoi-piemerosana-pec-partneribas-instituta-ieviesanas\/27447\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2024. gada 11. janv\u0101r\u012b Centr\u0101l\u0101 v\u0113l\u0113\u0161anu komisija apstiprin\u0101ja, ka par referendumu, kas paredz\u0113tu aptur\u0113to groz\u012bjumu Notari\u0101ta likum\u0101 atcel\u0161anu, nobalsoju\u0161i vien 2,28% balssties\u012bgo iedz\u012bvot\u0101ju. L\u012bdz ar to ir skaidri zin\u0101ms, ka Latvijas ties\u012bbu sist\u0113m\u0101 tiek ieviests jauns instit\u016bts \u2013 partner\u012bba. K\u0101..<\/p>\n","protected":false},"author":10,"featured_media":2977,"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-33538","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>Izmai\u0146as IIN un VSAOI piem\u0113ro\u0161an\u0101 p\u0113c partner\u012bbas instit\u016bta ievie\u0161anas | COBALT<\/title>\n<meta name=\"description\" content=\"Izmai\u0146as IIN un VSAOI piem\u0113ro\u0161an\u0101 p\u0113c partner\u012bbas instit\u016bta ievie\u0161anas. News. Naujienos. Jaunumi. 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