{"id":43294,"date":"2025-03-12T15:11:27","date_gmt":"2025-03-12T13:11:27","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=43294"},"modified":"2025-03-12T15:11:27","modified_gmt":"2025-03-12T13:11:27","slug":"kapitala-pieauguma-nodoklis-ieprieks-uzsaktiem-darijumiem","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kapitala-pieauguma-nodoklis-ieprieks-uzsaktiem-darijumiem\/","title":{"rendered":"Kapit\u0101la pieauguma nodoklis iepriek\u0161 uzs\u0101ktiem dar\u012bjumiem"},"content":{"rendered":"<p><strong>No 2025. gada 1. janv\u0101ra ir main\u012bjusies iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca (IIN) likme no 20% uz 25,5% ien\u0101kumam no kapit\u0101la pieauguma. Lai nodro\u0161in\u0101tu p\u0101reju uz jauno nodok\u013cu re\u017e\u012bmu, tika ieviesti p\u0101rejas noteikumi, kas paredz nosac\u012bjumus iepriek\u0161 uzs\u0101ktiem, bet nepabeigtiem dar\u012bjumiem ar kapit\u0101la akt\u012bviem. Uz kuriem akt\u012bviem un situ\u0101cij\u0101m \u0161ie p\u0101rejas noteikumi attiecas? K\u0101 \u0161ie dar\u012bjumi j\u0101deklar\u0113? Skaidrojam!<\/strong><\/p>\n<p>Saska\u0146\u0101 ar likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN) p\u0101rejas noteikumu\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880#p196\" target=\"_blank\" rel=\"noopener\">196.punktu<\/a>\u00a0ien\u0101kumam no kapit\u0101la pieauguma dar\u012bjumos ar kapit\u0101la akt\u012bviem, kuri ir uzs\u0101kti l\u012bdz 2024.gada\u00a031.decembrim, bet nav pabeigti l\u012bdz 2024.gada\u00a031.decembrim un par kuriem ir iesniegta deklar\u0101cija par ien\u0101kumu no kapit\u0101la pieauguma ar inform\u0101ciju par dar\u012bjumiem, kas uzs\u0101kti, bet nav pabeigti vien\u0101 taks\u0101cijas gad\u0101, 2025., 2026. un 2027.gad\u0101 piem\u0113ros IIN likmi 20% apm\u0113r\u0101.<\/p>\n<p><strong>Uz kuriem dar\u012bjumiem attiecas?<\/strong><\/p>\n<p>Saska\u0146\u0101 ar likuma par IIN\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p16_1\" target=\"_blank\" rel=\"noopener\">16.<sup>1<\/sup>panta<\/a>\u00a01.da\u013cu par ien\u0101kuma g\u016b\u0161anas dienu tiek uzskat\u012bta diena, kad tiek sa\u0146emta nauda vai citas lietas. Tom\u0113r gad\u012bjumos, kad dar\u012bjums sast\u0101v no vair\u0101kiem posmiem un da\u017e\u0101di t\u0101 elementi, piem\u0113ram, l\u012bguma nosl\u0113g\u0161ana, naudas sa\u0146em\u0161ana, \u012bpa\u0161umties\u012bbu p\u0101reja vai blakus nosac\u012bjumi, notiek da\u017e\u0101dos taks\u0101cijas periodos, tiek piem\u0113rota \u0161\u012b likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p16_1\" target=\"_blank\" rel=\"noopener\">16.<sup>1<\/sup>panta<\/a>\u00a04.da\u013ca, kas nosaka prec\u012bz\u0101ku ien\u0101kuma g\u016b\u0161anas dienas noteik\u0161anas k\u0101rt\u012bbu. Proti, ja dar\u012bjums ir sadal\u012bts vair\u0101kos taks\u0101cijas periodos, piem\u0113ram, tas ir uzs\u0101kts 2024.gada novembr\u012b, bet pabeigts 2025.gada oktobr\u012b, un starpposmos veikti regul\u0101ri maks\u0101jumi, tad saska\u0146\u0101 ar Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/218825-likuma-par-iedzivotaju-ienakuma-nodokli-normu-piemerosanas-kartiba#p97_3\" target=\"_blank\" rel=\"noopener\">97.<sup>3<\/sup>punktu<\/a>\u00a0ien\u0101kums uzskat\u0101ms par g\u016btu taj\u0101 taks\u0101cijas period\u0101, kur\u0101 tas ir sa\u0146emts.<\/p>\n<p>Papildus MK noteikumu Nr.899\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/218825-likuma-par-iedzivotaju-ienakuma-nodokli-normu-piemerosanas-kartiba#p97_4\" target=\"_blank\" rel=\"noopener\">97.<sup>4<\/sup>punkts<\/a>\u00a0nosaka, ka piem\u0113rojot likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p16_1\" target=\"_blank\" rel=\"noopener\">16.<sup>1<\/sup>panta\u00a0<\/a>4.da\u013cu, ja ien\u0101kums no kapit\u0101la akt\u012bvu atsavin\u0101\u0161anas tiek sa\u0146emts ilg\u0101k nek\u0101 tr\u012bs taks\u0101cijas periodus p\u0113c l\u012bguma nosl\u0113g\u0161anas gada, visi ar atsavin\u0101\u0161anu saist\u012btie ien\u0101kumi tiek uzskat\u012bti par g\u016btiem pirmo tr\u012bs taks\u0101cijas periodu laik\u0101. Tre\u0161aj\u0101 taks\u0101cijas period\u0101 ar IIN apliekamaj\u0101 ien\u0101kum\u0101 iek\u013cauj ar\u012b visas v\u0113l nesa\u0146emt\u0101s summas, neatkar\u012bgi no t\u0101, vai t\u0101s faktiski ir sa\u0146emtas.<\/p>\n<p>Turkl\u0101t MK noteikumu Nr.662 \u201cNoteikumi par iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca deklar\u0101cij\u0101m un to aizpild\u012b\u0161anas k\u0101rt\u012bbu\u201d\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/302688-noteikumi-par-iedzivotaju-ienakuma-nodokla-deklaracijam-un-to-aizpildisanas-kartibu#p60\" target=\"_blank\" rel=\"noopener\">60.1.apak\u0161punkts\u00a0<\/a>nosaka dar\u012bjuma elementus, kas var nor\u0101d\u012bt uz dar\u012bjuma uzs\u0101k\u0161anu \u2013 rokasnaudas sa\u0146em\u0161ana, l\u012bguma nosl\u0113g\u0161ana par kapit\u0101la akt\u012bva atsavin\u0101\u0161anas nodomu, avansa maks\u0101jumi vai risku p\u0101reja.<\/p>\n<p>Ja \u0161\u0101diem dar\u012bjumiem maks\u0101jumi tiek veikti p\u0113c 2024.gada 31.decembra, tiem var\u0113tu tikt piem\u0113rota paaugstin\u0101t\u0101 25,5% IIN likme. Tom\u0113r p\u0101rejas noteikumu\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880#p196\" target=\"_blank\" rel=\"noopener\">196.punkts\u00a0<\/a>paredz iz\u0146\u0113mumu, nov\u0113r\u0161ot \u0161\u0101du situ\u0101ciju. T\u0101tad, ja ir iesniegta deklar\u0101cija par ien\u0101kumu no kapit\u0101la pieauguma ar inform\u0101ciju par dar\u012bjumiem, kas uzs\u0101kti, bet nav pabeigti vien\u0101 taks\u0101cijas gad\u0101, tiem tiek piem\u0113rota 20% IIN likme, pat ja maks\u0101jumi tiek veikti 2025.gad\u0101 vai v\u0113l\u0101k.<\/p>\n<p><strong>K\u0101 apr\u0113\u0137ina kapit\u0101la pieaugumu?<\/strong><\/p>\n<p>Saska\u0146\u0101 ar likuma par IIN\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p11_9\" target=\"_blank\" rel=\"noopener\">11.<sup>9<\/sup>panta<\/a>\u00a02.da\u013cu, kapit\u0101la akt\u012bvi ir:<\/p>\n<ul class=\"chevronCircle\">\n<li>nekustamais \u012bpa\u0161ums (ieskaitot nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161anas ties\u012bbas);<\/li>\n<li>akcijas, kapit\u0101la da\u013cas, pajas, ieguld\u012bjumi person\u0101lsabiedr\u012bb\u0101 un citi\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/81995-finansu-instrumentu-tirgus-likums\" target=\"_blank\" rel=\"noopener\">Finan\u0161u instrumentu tirgus likum\u0101\u00a0<\/a>min\u0113tie finan\u0161u instrumenti;<\/li>\n<li>uz\u0146\u0113mums\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/5490-komerclikums\" target=\"_blank\" rel=\"noopener\">Komerclikuma<\/a>\u00a0izpratn\u0113;<\/li>\n<li>ieguld\u012bjumu zelts un citi d\u0101rgmet\u0101li, dar\u012bjumu objekti val\u016btas tirdzniec\u012bbas bir\u017e\u0101 vai pre\u010du bir\u017e\u0101;<\/li>\n<li>virtu\u0101l\u0101 val\u016bta;<\/li>\n<li>ieguld\u012bjumu fondu apliec\u012bbas un citi p\u0101rvedami v\u0113rtspap\u012bri, kas apliecina l\u012bdzdal\u012bbu ieguld\u012bjumu fondos vai tiem piel\u012bdzin\u0101mos kop\u0113jo ieguld\u012bjumu uz\u0146\u0113mumos;<\/li>\n<li>par\u0101da instrumenti (par\u0101dz\u012bmes, noguld\u012bjumu sertifik\u0101ti, komercsabiedr\u012bbu emit\u0113ti \u012bstermi\u0146a par\u0101da instrumenti) un citi naudas instrumenti, kas tiek tirgoti naudas tirgos;<\/li>\n<li>intelektu\u0101l\u0101 \u012bpa\u0161uma objekti.<\/li>\n<\/ul>\n<p>Kapit\u0101la pieaugumu apr\u0113\u0137ina, no kapit\u0101la akt\u012bva atsavin\u0101\u0161anas cenas at\u0146emot ieg\u0101des un ieguld\u012bjumu v\u0113rt\u012bbu, kas veikti akt\u012bva tur\u0113\u0161anas laik\u0101. Ja dar\u012bjums ar kapit\u0101la akt\u012bvu rada pe\u013c\u0146u, tad \u0161\u012b pe\u013c\u0146a ir apliekama ar IIN.<\/p>\n<p>Kapit\u0101la pieaugums = atsavin\u0101\u0161anas cena \u2013 (ieg\u0101des v\u0113rt\u012bba + papildu ieguld\u012bjumi).<\/p>\n<p>Virtu\u0101l\u0101s val\u016btas gad\u012bjum\u0101 kapit\u0101la pieaugums tiek noteikts, no atsavin\u0101\u0161anas cenas at\u0146emot s\u0101kotn\u0113jo ieg\u0101des v\u0113rt\u012bbu.<\/p>\n<p><strong>Kad j\u0101iesniedz deklar\u0101cija?<\/strong><\/p>\n<p>Lai nodro\u0161in\u0101tu, ka dar\u012bjumiem, kas uzs\u0101kti l\u012bdz 2024.gada\u00a031.decembrim, saglab\u0101jas IIN 20% likme, MK noteikumu Nr.662\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/302688-noteikumi-par-iedzivotaju-ienakuma-nodokla-deklaracijam-un-to-aizpildisanas-kartibu#p59\" target=\"_blank\" rel=\"noopener\">59.punkt\u0101<\/a>\u00a0ir noteikts dar\u012bjumu deklar\u0113\u0161anas termi\u0146\u0161.<\/p>\n<p>Ja taks\u0101cijas period\u0101 uzs\u0101ktie dar\u012bjumi netiek pabeigti viena taks\u0101cijas gada laik\u0101, nodok\u013ca maks\u0101t\u0101jam l\u012bdz 2025.gada\u00a01.j\u016bnijam j\u0101iesniedz deklar\u0101cija par taks\u0101cijas period\u0101 uzs\u0101ktajiem, bet nepabeigtajiem dar\u012bjumiem, nor\u0101dot attiec\u012bgo inform\u0101ciju par dar\u012bjumu. T\u0101tad, ja deklar\u0101cija tiek iesniegta, attiec\u012bgajiem dar\u012bjumiem joproj\u0101m tiks piem\u0113rota 20% nodok\u013ca likme, nevis jaun\u0101 25,5% likme. \u0160is regul\u0113jums attiecas uz periodu no 2025. l\u012bdz 2027.gadam.<\/p>\n<p>Ien\u0101kuma no kapit\u0101la pieauguma deklar\u0101cijas iesnieg\u0161anas termi\u0146u nosaka likuma par IIN\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p19\" target=\"_blank\" rel=\"noopener\">19.panta<\/a>\u00a05.<sup>3<\/sup>da\u013ca. Deklar\u0101cijas iesnieg\u0161anas termi\u0146i ir atkar\u012bgi no g\u016bt\u0101 ien\u0101kuma apm\u0113ra, proti:<\/p>\n<ul class=\"chevronCircle\">\n<li>ja personas kop\u0113jie ien\u0101kumi no dar\u012bjumiem ar kapit\u0101la akt\u012bviem ceturksn\u012b p\u0101rsniedz 1000\u00a0eiro, deklar\u0101cija j\u0101iesniedz Valsts ie\u0146\u0113mumu dienest\u0101 (VID) reizi ceturksn\u012b \u2013 l\u012bdz ceturksnim sekojo\u0161\u0101 m\u0113ne\u0161a 15.datumam;<\/li>\n<li>ja personas kop\u0113jie ien\u0101kumi no dar\u012bjumiem ar kapit\u0101la akt\u012bviem ceturksn\u012b nep\u0101rsniedz 1000\u00a0eiro, deklar\u0101cija j\u0101iesniedz l\u012bdz n\u0101kam\u0101 gada 15.janv\u0101rim.<\/li>\n<\/ul>\n<p>Abos gad\u012bjumos apr\u0113\u0137in\u0101t\u0101 nodok\u013ca summa j\u0101iemaks\u0101 vienotaj\u0101 nodok\u013cu kont\u0101 l\u012bdz attiec\u012bg\u0101 m\u0113ne\u0161a 23.datumam.<\/p>\n<p>Lai dar\u012bjumiem ar kapit\u0101la akt\u012bviem, kas uzs\u0101kti l\u012bdz 2024.gada 31.decembrim, bet nav pabeigti l\u012bdz \u0161im datumam, tiktu piem\u0113rota iepriek\u0161\u0113j\u0101 20% IIN likme, tie ir j\u0101deklar\u0113 l\u012bdz 2025.gada 1.j\u016bnijam.<\/p>\n<p><strong>K\u0101da likme j\u0101piem\u0113ro?<\/strong><\/p>\n<p>Vai likuma par IIN p\u0101rejas noteikumu\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880#p196\" target=\"_blank\" rel=\"noopener\">196.punkts\u00a0<\/a>ir attiecin\u0101ms uz dividend\u0113m, ieguld\u012bjumu kontiem un iemaks\u0101m priv\u0101tajos pensiju fondos? N\u0113, nav, jo likumdev\u0113js ir paredz\u0113jis at\u0161\u0137ir\u012bgu nodok\u013cu maks\u0101\u0161anas k\u0101rt\u012bbu no jaut\u0101jum\u0101 min\u0113tajiem ien\u0101kumiem. Lai b\u016btu iesp\u0113jams lab\u0101k izprast at\u0161\u0137ir\u012bbas turpin\u0101jum\u0101 apskat\u012bsim katru no \u0161iem ien\u0101kumu veidiem.<\/p>\n<p><strong>Maks\u0101jumi priv\u0101tajos pensiju fondos<\/strong><\/p>\n<p>Ja pensijas kapit\u0101lu veido fizisk\u0101s personas iemaksas priv\u0101taj\u0101 pensiju fond\u0101, t\u0101 izmaksas ar IIN netiek apliktas. Savuk\u0101rt, ja pensijas kapit\u0101ls veidojas no darba dev\u0113ja iemaks\u0101m priv\u0101taj\u0101 pensiju fond\u0101, kas tiek izmaks\u0101ts fiziskajai personai, priv\u0101tais pensiju fonds ietur IIN atbilsto\u0161i pamatlikmei un iemaks\u0101 to vienotaj\u0101 nodok\u013cu kont\u0101 l\u012bdz ien\u0101kuma izmaksas m\u0113nesim sekojo\u0161\u0101 m\u0113ne\u0161a 23.datumam.<\/p>\n<p>Ar\u012b no ieguld\u012bjumiem priv\u0101tajos pensiju fondos var veidoties ien\u0101kums (pe\u013c\u0146a). \u0160\u012b pe\u013c\u0146a, kas g\u016bta no priv\u0101tajos pensiju fondos veikto iemaksu ieguld\u012b\u0161anas, tiek klasific\u0113ta k\u0101 ien\u0101kums no kapit\u0101la, kas nav kapit\u0101la pieaugums. Izmaks\u0101jot \u0161o ien\u0101kumu, priv\u0101tais pensiju fonds ietur IIN 25,5% apm\u0113r\u0101 un iemaks\u0101 to vienotaj\u0101 nodok\u013cu kont\u0101 l\u012bdz ien\u0101kuma izmaksas m\u0113nesim sekojo\u0161\u0101 m\u0113ne\u0161a 23.datumam. Par ien\u0101kuma g\u016b\u0161anas dienu tiek uzskat\u012bta diena, kad papildpensijas sa\u0146\u0113m\u0113js sa\u0146em maks\u0101jumu no priv\u0101t\u0101 pensiju fonda.<\/p>\n<p><strong>Maks\u0101jumi dz\u012bv\u012bbas apdro\u0161in\u0101\u0161anai<\/strong><\/p>\n<p>Ja dz\u012bv\u012bbas apdro\u0161in\u0101\u0161anas (ar l\u012bdzek\u013cu uzkr\u0101\u0161anu) pr\u0113miju maks\u0101jumus ir veikusi pati fizisk\u0101 persona, tad izmaks\u0101t\u0101 atl\u012bdz\u012bba, sasniedzot l\u012bgum\u0101 noteikto beigu termi\u0146u, ar IIN netiek aplikta.<\/p>\n<p>Savuk\u0101rt, izmaks\u0101jot apdro\u0161in\u0101\u0161anas atl\u012bdz\u012bbu, kuru par darbinieku veicis darba dev\u0113js, pien\u0101kot apdro\u0161in\u0101\u0161anas l\u012bgum\u0101 paredz\u0113tajam beigu termi\u0146am vai izbeidzot l\u012bgumu pirms termi\u0146a, IIN 25,5% apm\u0113r\u0101 ietur apdro\u0161in\u0101\u0161anas sabiedr\u012bba un iemaks\u0101 to bud\u017eet\u0101 ne v\u0113l\u0101k k\u0101 l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 23.datumam.<\/p>\n<p><strong>Iemaksas ieguld\u012bjumu kont\u0101<\/strong><\/p>\n<p>Veicot maks\u0101jumus ieguld\u012bjumu kont\u0101, par ien\u0101kuma g\u016b\u0161anas dienu tiek uzskat\u012bta diena, kad no ieguld\u012bjumu konta izmaks\u0101t\u0101 naudas summa p\u0101rsniedz ieguld\u012bjumu kont\u0101 iemaks\u0101to naudas summu. Fizisk\u0101 persona apr\u0113\u0137ina un samaks\u0101 IIN par g\u016bto ien\u0101kumu, iesniedzot gada ien\u0101kumu deklar\u0101ciju un tai pievienojot ieguld\u012bjumu pakalpojumu sniedz\u0113ja sagatavoto ieguld\u012bjumu konta izrakstu.<\/p>\n<p>Ieguld\u012bjumu konta izrakst\u0101 tiek nor\u0101d\u012bta inform\u0101cija par gada laik\u0101 veiktaj\u0101m iemaks\u0101m un izmaks\u0101m, tostarp iemaksas, kas saist\u012btas ar v\u0113rtspap\u012bru notikumiem. Ja ieguld\u012bjumu pakalpojumu sniedz\u0113jam ir pieejama attiec\u012bga inform\u0101cija, ieguld\u012bjumu konta izrakst\u0101 tiek nor\u0101d\u012bti ar\u012b dati par naudas l\u012bdzek\u013ciem, kas ieg\u016bti ieguld\u012bjumu konta dar\u012bjumu izpildes rezult\u0101t\u0101, k\u0101 ar\u012b par nodok\u013ciem, kas ietur\u0113ti no \u0161iem l\u012bdzek\u013ciem.<\/p>\n<p><strong>Piem\u0113rs<\/strong><br \/>\n<em>Persona A 2024.gad\u0101 atv\u0113ra ieguld\u012bjumu kontu un gada laik\u0101 veica vair\u0101kas darb\u012bbas. Janv\u0101r\u012b A iemaks\u0101ja kont\u0101 5000\u00a0EUR, bet j\u016bnij\u0101 v\u0113l 3000\u00a0EUR, kopum\u0101 iemaks\u0101jot 8000\u00a0EUR. Decembr\u012b A iz\u0146\u0113ma no ieguld\u012bjumu konta 9500\u00a0EUR, kas p\u0101rsniedza iemaks\u0101to summu. T\u0101 k\u0101 izmaks\u0101t\u0101 summa p\u0101rsniedz iemaks\u0101to summu par 1500\u00a0EUR (9500 \u2013 8000), \u0161\u012b starp\u012bba tiek uzskat\u012bta par g\u016bto ien\u0101kumu, par kuru j\u0101maks\u0101 IIN.<\/em><\/p>\n<p>\u0145emot v\u0113r\u0101, ka ieguld\u012bjumu konta izmanto\u0161anas gad\u012bjum\u0101 likums par IIN nosaka \u012bpa\u0161u k\u0101rt\u012bbu ien\u0101kuma g\u016b\u0161anas br\u012b\u017ea noteik\u0161anai, l\u012bdz ar to likuma par IIN p\u0101rejas noteikumu 196.punkts nav piem\u0113rojams ien\u0101kumam no ieguld\u012bjumu konta.<\/p>\n<p><strong>Dividendes<\/strong><\/p>\n<p>IIN piem\u0113ro\u0161ana dividend\u0113m, dividend\u0113m piel\u012bdzin\u0101mam ien\u0101kumam un nosac\u012btaj\u0101m dividend\u0113m ir atkar\u012bga no perioda, kad ir g\u016bta sadal\u012bt\u0101 pe\u013c\u0146a. At\u0161\u0137ir\u012bba past\u0101v t\u0101d\u0113\u013c, ka l\u012bdz 2017.gada\u00a031.decembrim sp\u0113k\u0101 bija\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/34094-par-uznemumu-ienakuma-nodokli\" target=\"_blank\" rel=\"noopener\">likums \u201cPar uz\u0146\u0113mumu ien\u0101kuma nodokli\u201d<\/a>\u00a0(likums par UIN), bet no 2018.gada\u00a01.janv\u0101ra to aizst\u0101ja\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/292700-uznemumu-ienakuma-nodokla-likums\" target=\"_blank\" rel=\"noopener\">Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likums<\/a>\u00a0(UIN likums). Jaunais regul\u0113jums main\u012bja uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca (UIN) piem\u0113ro\u0161anas k\u0101rt\u012bbu, tostarp attiec\u012bb\u0101 uz dividend\u0113m un dividend\u0113m piel\u012bdzin\u0101majiem ien\u0101kumiem. L\u012bdz ar to nodok\u013cu piem\u0113ro\u0161ana dividend\u0113m p\u0113c 2018.gada tiek veikta vienot\u0101 sist\u0113m\u0101 ar IIN.<\/p>\n<p>IIN tiek piem\u0113rots Latvijas uz\u0146\u0113mumu izmaks\u0101taj\u0101m dividend\u0113m, \u0101rvalstu uz\u0146\u0113mumu izmaks\u0101taj\u0101m dividend\u0113m, k\u0101 ar\u012b dividend\u0113m piel\u012bdzin\u0101majam ien\u0101kumam un nosac\u012btaj\u0101m dividend\u0113m, ja uz t\u0101m neattiecas nodok\u013cu atbr\u012bvojums.<\/p>\n<p>Saska\u0146\u0101 ar likuma par IIN\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p9\" target=\"_blank\" rel=\"noopener\">9.panta<\/a>\u00a01.da\u013cas\u00a02.<sup>1<\/sup>punktu, dividendes (tai skait\u0101 nosac\u012bt\u0101s dividendes un dividend\u0113m piel\u012bdzin\u0101mais ien\u0101kums) ar IIN neapliek, ja izpild\u0101s k\u0101ds no \u0161iem nosac\u012bjumiem:<\/p>\n<ul class=\"chevronCircle\">\n<li>Latvij\u0101 ir samaks\u0101ts UIN atbilsto\u0161i UIN\u00a0likumam (\u0161is atbr\u012bvojums nav piem\u0113rojams, ja UIN ir maks\u0101ts saska\u0146\u0101 ar iepriek\u0161\u0113jo likumu par UIN);<\/li>\n<li>\u0101rvalst\u012bs ir samaks\u0101ts UIN vai tam piel\u012bdzin\u0101ms nodoklis, vai no dividend\u0113m (tai skait\u0101 nosac\u012btaj\u0101m dividend\u0113m vai dividend\u0113m piel\u012bdzin\u0101m\u0101 ien\u0101kuma) ir ietur\u0113ts IIN vai tam piel\u012bdzin\u0101ms nodoklis.<\/li>\n<\/ul>\n<p>Ja neizpild\u0101s min\u0113tie atbr\u012bvojumi, dividend\u0113m piem\u0113ro IIN 25,5% likmi. IIN tiek attiecin\u0101ts uz fizisko personu \u2013 gan rezidentu, gan nerezidentu &#8211; ien\u0101kumiem. Nodoklis tiek piem\u0113rots tad, kad tiek pie\u0146emts l\u0113mums par pe\u013c\u0146as sadali dividend\u0113s, neatkar\u012bgi no t\u0101, kad dividendes faktiski tiek izmaks\u0101tas dal\u012bbniekiem.<\/p>\n<p>Ja \u0161\u0101ds ien\u0101kums tiek g\u016bts p\u0113c 2025.gada\u00a01.janv\u0101ra, tad j\u0101patur pr\u0101t\u0101, ka ar\u012b dividendes, dividend\u0113m piel\u012bdzin\u0101ms ien\u0101kums un nosac\u012bt\u0101s dividendes, kas ir atbr\u012bvotas no IIN atbilsto\u0161i likuma par IIN\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p9\" target=\"_blank\" rel=\"noopener\">9.panta<\/a>\u00a0noteikumiem, tiek iek\u013cautas personas gada ien\u0101kum\u0101, lai noteiktu, vai ir p\u0101rsniegts 200\u00a0000\u00a0eiro slieksnis. Ja personas gada ien\u0101kums atbilsto\u0161i likuma par IIN noteikumiem p\u0101rsniedz 200\u00a0000\u00a0eiro, tad par ien\u0101kuma da\u013cu virs 200\u00a0000\u00a0eiro ir j\u0101maks\u0101 papildu IIN 3% likme.<\/p>\n<p>T\u0101tad, lai dar\u012bjumiem ar kapit\u0101la akt\u012bviem, kas uzs\u0101kti l\u012bdz 2024.gada 31.decembrim, bet nav pabeigti l\u012bdz \u0161im datumam, tiktu piem\u0113rota iepriek\u0161\u0113j\u0101 20% IIN likme, tie ir j\u0101deklar\u0113 l\u012bdz 2025.gada 1.j\u016bnijam, iesniedzot IIN deklar\u0101cijas DK \u201cP\u0101rskata perioda deklar\u0101cija par ien\u0101kumu no kapit\u0101la pieauguma\u201d pielikumu \u201cInform\u0101cija par dar\u012bjumiem, kas uzs\u0101kti, bet nav pabeigti vien\u0101 taks\u0101cijas gad\u0101\u201d. Pret\u0113j\u0101 gad\u012bjum\u0101 par \u0161iem dar\u012bjumiem n\u0101ksies maks\u0101t IIN p\u0113c jaun\u0101s likmes, proti, 25,5%.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/iedzivotaju-ienakuma-nodoklis\/lv-kapitala-pieauguma-nodoklis-ieprieks-uzsaktiem-darijumiem\/31325\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>No 2025. gada 1. janv\u0101ra ir main\u012bjusies iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca (IIN) likme no 20% uz 25,5% ien\u0101kumam no kapit\u0101la pieauguma. Lai nodro\u0161in\u0101tu p\u0101reju uz jauno nodok\u013cu re\u017e\u012bmu, tika ieviesti p\u0101rejas noteikumi, kas paredz nosac\u012bjumus iepriek\u0161 uzs\u0101ktiem, bet nepabeigtiem dar\u012bjumiem ar..<\/p>\n","protected":false},"author":10,"featured_media":41524,"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-43294","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>Kapit\u0101la pieauguma nodoklis iepriek\u0161 uzs\u0101ktiem dar\u012bjumiem | COBALT<\/title>\n<meta name=\"description\" content=\"Kapit\u0101la pieauguma nodoklis iepriek\u0161 uzs\u0101ktiem dar\u012bjumiem. 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