{"id":44172,"date":"2025-04-15T09:58:49","date_gmt":"2025-04-15T06:58:49","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=44172"},"modified":"2025-04-15T09:58:49","modified_gmt":"2025-04-15T06:58:49","slug":"ieguldijumi-davinata-nekustama-ipasuma","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/","title":{"rendered":"Ieguld\u012bjumi d\u0101vin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161um\u0101"},"content":{"rendered":"<p><strong>P\u0101rdodot nekustamo \u012bpa\u0161umu, ir j\u0101maks\u0101 kapit\u0101la pieauguma nodoklis no starp\u012bbas, kas veidojas, no p\u0101rdo\u0161anas cenas at\u0146emot nekustam\u0101 \u012bpa\u0161uma ieg\u0101des, k\u0101 ar\u012b veikto ieguld\u012bjumu summu. K\u0101 apr\u0113\u0137in\u0101t kapit\u0101la pieaugumu \u012bpa\u0161umam, kur\u0161 sa\u0146emts d\u0101vin\u0101jum\u0101 un tiek p\u0101rdots 60 m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101? Vai dr\u012bkst \u0146emt v\u0113r\u0101 taj\u0101 veiktos ieguld\u012bjumus? Atbildi uz \u0161o jaut\u0101jumu sniedz Sen\u0101ta 2024.gada\u00a014.novembra spriedums liet\u0101 SKA-152\/2024.<\/strong><\/p>\n<p><strong>Lietas b\u016bt\u012bba<\/strong><\/p>\n<p>Persona nekustamo \u012bpa\u0161umu ieguva uz d\u0101vin\u0101juma l\u012bguma pamata no pirm\u0101s pak\u0101pes radinieces\u00a0\u2013 m\u0101tes\u00a0\u2013 un p\u0101rdeva to 60\u00a0m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101 uz sava v\u0101rda. Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p8#p11_9\" target=\"_blank\" rel=\"noopener\">11.<sup>9<\/sup>panta<\/a>\u00a07.<sup>3<\/sup>da\u013cas 3.punkta pras\u012bb\u0101m par personas atsavin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu uzskat\u0101ma t\u0101 aktu\u0101l\u0101 kadastr\u0101l\u0101 v\u0113rt\u012bba nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anas gad\u0101.<\/p>\n<p>P\u0113c \u012bpa\u0161uma p\u0101rdo\u0161anas Valsts ie\u0146\u0113mumu dienests (VID) pie\u0146\u0113ma l\u0113mumu, kur\u0101 nor\u0101d\u012bja, ka atbilsto\u0161i 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#p85_1\" target=\"_blank\" rel=\"noopener\">85.<sup>1<\/sup>punktam<\/a>\u00a0kapit\u0101la pieauguma apr\u0113\u0137in\u0101\u0161anai netiek \u0146emti v\u0113r\u0101 ieguld\u012bjumi nekustamaj\u0101 \u012bpa\u0161um\u0101, ja par nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu tiek noteikta nekustam\u0101 \u012bpa\u0161uma kadastr\u0101l\u0101 v\u0113rt\u012bba. VID ieskat\u0101, \u0161\u0101da pieeja ir pamatota, jo gad\u012bjumos, kad ieg\u0101des v\u0113rt\u012bba tiek noteikta p\u0113c kadastr\u0101l\u0101s v\u0113rt\u012bbas, ieguld\u012bjumi netiek \u0146emti v\u0113r\u0101, lai izvair\u012btos no dubultas izdevumu atz\u012b\u0161anas.<\/p>\n<p>Persona \u0161\u0101dam VID viedoklim nepiekrita, nor\u0101dot, ka tas ir pretrun\u0101 likumam par IIN, kas skaidri nosaka ties\u012bbas kapit\u0101la pieauguma apr\u0113\u0137in\u0101 ieskait\u012bt ieguld\u012bjumu v\u0113rt\u012bbas. Persona uzsv\u0113ra, ka VID l\u0113mums rada situ\u0101ciju, kur\u0101 ar nodokli tiek aplikts neeso\u0161s ien\u0101kums, k\u0101 rezult\u0101t\u0101 netiek iev\u0113roti taisn\u012bguma un sam\u0113r\u012bguma principi.<\/p>\n<p><strong>Sen\u0101ta secin\u0101jumi<\/strong><\/p>\n<p>Liet\u0101 Sen\u0101ts analiz\u0113ja jaut\u0101jumu, vai MK noteikumu Nr.899\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/218825-likuma-par-iedzivotaju-ienakuma-nodokli-normu-piemerosanas-kartiba#p85_1\" target=\"_blank\" rel=\"noopener\">85.<sup>1<\/sup>punkts\u00a0<\/a>atbilst 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>\u00a01.da\u013cai. Likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p11_9\" target=\"_blank\" rel=\"noopener\">11.<sup>9<\/sup>pants<\/a>\u00a0paredz, ka kapit\u0101la pieaugumu apr\u0113\u0137ina, no atsavin\u0101\u0161anas cenas at\u0146emot ieg\u0101des v\u0113rt\u012bbu un ieguld\u012bjumu v\u0113rt\u012bbu, ja ieguld\u012bjumi ir dokument\u0113ti un pier\u0101d\u0101mi.<\/p>\n<p>Liet\u0101 secin\u0101ts, ka saska\u0146\u0101 ar likuma par IIN visp\u0101r\u012bgo k\u0101rt\u012bbu kapit\u0101la pieauguma apr\u0113\u0137in\u0101 tiek \u0146emti v\u0113r\u0101 tr\u012bs faktori:<\/p>\n<ul class=\"chevronCircle\">\n<li>nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas cena;<\/li>\n<li>t\u0101 ieg\u0101des v\u0113rt\u012bba;<\/li>\n<li>\u012bpa\u0161um\u0101 veikto ieguld\u012bjumu v\u0113rt\u012bba t\u0101 tur\u0113\u0161anas laik\u0101.<\/li>\n<\/ul>\n<p>MK noteikumu Nr.899\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/218825-likuma-par-iedzivotaju-ienakuma-nodokli-normu-piemerosanas-kartiba#p85_1\" target=\"_blank\" rel=\"noopener\">85.<sup>1<\/sup>punkts<\/a>\u00a0paredz iz\u0146\u0113mumu, kas izskat\u0101maj\u0101 gad\u012bjum\u0101 liedz iek\u013caut apr\u0113\u0137in\u0101 ieguld\u012bjumu v\u0113rt\u012bbu. Tom\u0113r Sen\u0101ts secin\u0101jis, ka \u0161is noteikumu punkts neatbilst likumam un t\u0101p\u0113c nav piem\u0113rojams. MK ir pie\u0161\u0137irts pilnvarojums izdot noteikumus, lai reglament\u0113tu ar nodokli apliekam\u0101 ien\u0101kuma apr\u0113\u0137in\u0101\u0161anas k\u0101rt\u012bbu, iev\u0113rojot dz\u012bves situ\u0101ciju da\u017e\u0101d\u012bbu, likum\u0101 paredz\u0113tos ierobe\u017eojumus un da\u017e\u0101dus nosac\u012bjumus, kuriem ir ietekme uz apliekam\u0101 ien\u0101kuma apm\u0113ru. Tom\u0113r MK nav pilnvarots nodok\u013cu maks\u0101t\u0101jam ierobe\u017eot vai at\u0146emt likum\u0101 par IIN paredz\u0113t\u0101s ties\u012bbas kapit\u0101la pieauguma apr\u0113\u0137in\u0101\u0161an\u0101 \u0146emt v\u0113r\u0101 abu izdevumu poz\u012bcijas\u00a0\u2013 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu un nekustamaj\u0101 \u012bpa\u0161um\u0101 veikto ieguld\u012bjumu v\u0113rt\u012bbu.<\/p>\n<p>Sen\u0101ts preciz\u0113ja, ka nav pie\u013caujams divas reizes \u0146emt v\u0113r\u0101 vienu un to pa\u0161u v\u0113rt\u012bbu. Izskatot lietu par kapit\u0101la pieauguma noteik\u0161anu, j\u0101p\u0101rbauda ne vien tas, vai persona ir pier\u0101d\u012bjusi nekustamaj\u0101 \u012bpa\u0161um\u0101 veiktos ieguld\u012bjumus un to apm\u0113ru, bet ar\u012b tas, vai persona p\u0113c nekustamaj\u0101 \u012bpa\u0161um\u0101 veiktajiem ieguld\u012bjumiem nav aktualiz\u0113jusi nekustam\u0101 \u012bpa\u0161uma kadastr\u0101lo v\u0113rt\u012bbu. Ja tas t\u0101 ir, tad nekustamaj\u0101 \u012bpa\u0161um\u0101 veikto ieguld\u012bjumu v\u0113rt\u012bba kapit\u0101la pieauguma noteik\u0161an\u0101 nav \u0146emama v\u0113r\u0101.<\/p>\n<p><strong>Ko var m\u0101c\u012bties no \u0161\u012bs lietas?<\/strong><\/p>\n<p>Kapit\u0101la pieauguma apr\u0113\u0137in\u0101\u0161ana ir b\u016btisks nodok\u013cu ties\u012bbu jaut\u0101jums, kas prasa prec\u012bzu normat\u012bv\u0101 regul\u0113juma piem\u0113ro\u0161anu un atbilst\u012bbu likumdev\u0113ja iecerei. Izskatot \u0161o jaut\u0101jumu, svar\u012bgi iev\u0113rot ties\u012bbu aktu hierarhiju un nodro\u0161in\u0101t, ka ar zem\u0101ka juridisk\u0101 sp\u0113ka normat\u012bvajiem aktiem netiek ierobe\u017eotas vai sa\u0161aurin\u0101tas likum\u0101 noteikt\u0101s nodok\u013cu maks\u0101t\u0101ju ties\u012bbas. Vienlaikus ir j\u0101nodro\u0161ina, lai nodok\u013cu apr\u0113\u0137ins atspogu\u013co tikai re\u0101los ien\u0101kumus, izvairoties no dubultas v\u0113rt\u012bbu uzskaites.<\/p>\n<p>No \u0161\u012bs konkr\u0113t\u0101s lietas var secin\u0101t, ka:<\/p>\n<ul class=\"chevronCircle\">\n<li>MK noteikumiem ir j\u0101atbilst pilnvarojo\u0161ajam likumam: ties\u012bbas ierobe\u017eot kapit\u0101la pieauguma apr\u0113\u0137in\u0101\u0161anas elementus, k\u0101 ieguld\u012bjumu v\u0113rt\u012bbu, ir tikai likumdev\u0113jam. MK nedr\u012bkst patva\u013c\u012bgi sa\u0161aurin\u0101t likum\u0101 noteikt\u0101s ties\u012bbas;<\/li>\n<li>dokument\u0113ti ieguld\u012bjumi ir j\u0101\u0146em v\u0113r\u0101: nodok\u013cu maks\u0101t\u0101ja pien\u0101kums ir pier\u0101d\u012bt ieguld\u012bjumu es\u012bbu un to apm\u0113ru. Ja tas ir izdar\u012bts, tad ieguld\u012bjumi j\u0101iek\u013cauj kapit\u0101la pieauguma apr\u0113\u0137in\u0101;<\/li>\n<li>nav pie\u013caujama dubulta uzskaite: ja ieguld\u012bjumi jau ir atspogu\u013coti nekustam\u0101 \u012bpa\u0161uma kadastr\u0101laj\u0101 v\u0113rt\u012bb\u0101, tos nevar atk\u0101rtoti iek\u013caut apr\u0113\u0137in\u0101.<\/li>\n<\/ul>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/tiesu-prakse\/nodokli\/lv-ieguldijumi-davinata-nekustama-ipasuma\/31653\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0101rdodot nekustamo \u012bpa\u0161umu, ir j\u0101maks\u0101 kapit\u0101la pieauguma nodoklis no starp\u012bbas, kas veidojas, no p\u0101rdo\u0161anas cenas at\u0146emot nekustam\u0101 \u012bpa\u0161uma ieg\u0101des, k\u0101 ar\u012b veikto ieguld\u012bjumu summu. K\u0101 apr\u0113\u0137in\u0101t kapit\u0101la pieaugumu \u012bpa\u0161umam, kur\u0161 sa\u0146emts d\u0101vin\u0101jum\u0101 un tiek p\u0101rdots 60 m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101..<\/p>\n","protected":false},"author":10,"featured_media":44175,"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-44172","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>Ieguld\u012bjumi d\u0101vin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161um\u0101 | COBALT<\/title>\n<meta name=\"description\" content=\"P\u0101rdodot nekustamo \u012bpa\u0161umu, ir j\u0101maks\u0101 kapit\u0101la pieauguma nodoklis no starp\u012bbas, kas veidojas, no p\u0101rdo\u0161anas cenas at\u0146emot nekustam\u0101 \u012bpa\u0161uma ieg\u0101des, k\u0101 ar\u012b veikto ieguld\u012bjumu summu. K\u0101 apr\u0113\u0137in\u0101t kapit\u0101la pieaugumu \u012bpa\u0161umam, kur\u0161 sa\u0146emts d\u0101vin\u0101jum\u0101 un tiek p\u0101rdots 60 m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101? Vai dr\u012bkst \u0146emt v\u0113r\u0101 taj\u0101 veiktos ieguld\u012bjumus? Atbildi uz \u0161o jaut\u0101jumu sniedz Sen\u0101ta 2024.gada\u00a014.novembra spriedums liet\u0101 SKA-152\/2024.Lietas b\u016bt\u012bbaPersona nekustamo \u012bpa\u0161umu ieguva uz d\u0101vin\u0101juma l\u012bguma pamata no pirm\u0101s pak\u0101pes radinieces\u00a0\u2013 m\u0101tes\u00a0\u2013 un p\u0101rdeva to 60\u00a0m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101 uz sava v\u0101rda. Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN)\u00a011.9panta\u00a07.3da\u013cas 3.punkta pras\u012bb\u0101m par personas atsavin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu uzskat\u0101ma t\u0101 aktu\u0101l\u0101 kadastr\u0101l\u0101 v\u0113rt\u012bba nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anas gad\u0101.P\u0113c \u012bpa\u0161uma p\u0101rdo\u0161anas Valsts ie\u0146\u0113mumu dienests (VID) pie\u0146\u0113ma l\u0113mumu, kur\u0101 nor\u0101d\u012bja, ka atbilsto\u0161i Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d\u00a085.1punktam\u00a0kapit\u0101la pieauguma apr\u0113\u0137in\u0101\u0161anai netiek \u0146emti v\u0113r\u0101 ieguld\u012bjumi nekustamaj\u0101 \u012bpa\u0161um\u0101, ja par nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu tiek noteikta nekustam\u0101 \u012bpa\u0161uma kadastr\u0101l\u0101 v\u0113rt\u012bba. VID ieskat\u0101, \u0161\u0101da pieeja ir pamatota, jo gad\u012bjumos, kad ieg\u0101des v\u0113rt\u012bba tiek noteikta p\u0113c kadastr\u0101l\u0101s v\u0113rt\u012bbas, ieguld\u012bjumi netiek \u0146emti v\u0113r\u0101, lai izvair\u012btos no dubultas izdevumu atz\u012b\u0161anas.Persona \u0161\u0101dam VID viedoklim nepiekrita, nor\u0101dot, ka tas ir pretrun\u0101 likumam par IIN, kas skaidri nosaka ties\u012bbas kapit\u0101la pieauguma apr\u0113\u0137in\u0101 ieskait\u012bt ieguld\u012bjumu v\u0113rt\u012bbas. Persona uzsv\u0113ra, ka VID l\u0113mums rada situ\u0101ciju, kur\u0101 ar nodokli tiek aplikts neeso\u0161s ien\u0101kums, k\u0101 rezult\u0101t\u0101 netiek iev\u0113roti taisn\u012bguma un sam\u0113r\u012bguma principi.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ieguld\u012bjumi d\u0101vin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161um\u0101 | COBALT\" \/>\n<meta property=\"og:description\" content=\"P\u0101rdodot nekustamo \u012bpa\u0161umu, ir j\u0101maks\u0101 kapit\u0101la pieauguma nodoklis no starp\u012bbas, kas veidojas, no p\u0101rdo\u0161anas cenas at\u0146emot nekustam\u0101 \u012bpa\u0161uma ieg\u0101des, k\u0101 ar\u012b veikto ieguld\u012bjumu summu. K\u0101 apr\u0113\u0137in\u0101t kapit\u0101la pieaugumu \u012bpa\u0161umam, kur\u0161 sa\u0146emts d\u0101vin\u0101jum\u0101 un tiek p\u0101rdots 60 m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101? Vai dr\u012bkst \u0146emt v\u0113r\u0101 taj\u0101 veiktos ieguld\u012bjumus? Atbildi uz \u0161o jaut\u0101jumu sniedz Sen\u0101ta 2024.gada\u00a014.novembra spriedums liet\u0101 SKA-152\/2024.Lietas b\u016bt\u012bbaPersona nekustamo \u012bpa\u0161umu ieguva uz d\u0101vin\u0101juma l\u012bguma pamata no pirm\u0101s pak\u0101pes radinieces\u00a0\u2013 m\u0101tes\u00a0\u2013 un p\u0101rdeva to 60\u00a0m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101 uz sava v\u0101rda. Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN)\u00a011.9panta\u00a07.3da\u013cas 3.punkta pras\u012bb\u0101m par personas atsavin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu uzskat\u0101ma t\u0101 aktu\u0101l\u0101 kadastr\u0101l\u0101 v\u0113rt\u012bba nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anas gad\u0101.P\u0113c \u012bpa\u0161uma p\u0101rdo\u0161anas Valsts ie\u0146\u0113mumu dienests (VID) pie\u0146\u0113ma l\u0113mumu, kur\u0101 nor\u0101d\u012bja, ka atbilsto\u0161i Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d\u00a085.1punktam\u00a0kapit\u0101la pieauguma apr\u0113\u0137in\u0101\u0161anai netiek \u0146emti v\u0113r\u0101 ieguld\u012bjumi nekustamaj\u0101 \u012bpa\u0161um\u0101, ja par nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu tiek noteikta nekustam\u0101 \u012bpa\u0161uma kadastr\u0101l\u0101 v\u0113rt\u012bba. VID ieskat\u0101, \u0161\u0101da pieeja ir pamatota, jo gad\u012bjumos, kad ieg\u0101des v\u0113rt\u012bba tiek noteikta p\u0113c kadastr\u0101l\u0101s v\u0113rt\u012bbas, ieguld\u012bjumi netiek \u0146emti v\u0113r\u0101, lai izvair\u012btos no dubultas izdevumu atz\u012b\u0161anas.Persona \u0161\u0101dam VID viedoklim nepiekrita, nor\u0101dot, ka tas ir pretrun\u0101 likumam par IIN, kas skaidri nosaka ties\u012bbas kapit\u0101la pieauguma apr\u0113\u0137in\u0101 ieskait\u012bt ieguld\u012bjumu v\u0113rt\u012bbas. Persona uzsv\u0113ra, ka VID l\u0113mums rada situ\u0101ciju, kur\u0101 ar nodokli tiek aplikts neeso\u0161s ien\u0101kums, k\u0101 rezult\u0101t\u0101 netiek iev\u0113roti taisn\u012bguma un sam\u0113r\u012bguma principi.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/\" \/>\n<meta property=\"og:site_name\" content=\"COBALT\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CobaltLegal\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-15T06:58:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/04\/tierra-mallorca-jxi2ap8dtnc-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"L\u012bva Dumpe\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"L\u012bva Dumpe\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ieguldijumi-davinata-nekustama-ipasuma\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ieguldijumi-davinata-nekustama-ipasuma\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"Ieguld\u012bjumi d\u0101vin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161um\u0101\",\"datePublished\":\"2025-04-15T06:58:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ieguldijumi-davinata-nekustama-ipasuma\\\/\"},\"wordCount\":958,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ieguldijumi-davinata-nekustama-ipasuma\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/tierra-mallorca-jxi2ap8dtnc-unsplash.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ieguldijumi-davinata-nekustama-ipasuma\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ieguldijumi-davinata-nekustama-ipasuma\\\/\",\"name\":\"Ieguld\u012bjumi d\u0101vin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161um\u0101 | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ieguldijumi-davinata-nekustama-ipasuma\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ieguldijumi-davinata-nekustama-ipasuma\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/tierra-mallorca-jxi2ap8dtnc-unsplash.jpg\",\"datePublished\":\"2025-04-15T06:58:49+00:00\",\"description\":\"P\u0101rdodot nekustamo \u012bpa\u0161umu, ir j\u0101maks\u0101 kapit\u0101la pieauguma nodoklis no starp\u012bbas, kas veidojas, no p\u0101rdo\u0161anas cenas at\u0146emot nekustam\u0101 \u012bpa\u0161uma ieg\u0101des, k\u0101 ar\u012b veikto ieguld\u012bjumu summu. K\u0101 apr\u0113\u0137in\u0101t kapit\u0101la pieaugumu \u012bpa\u0161umam, kur\u0161 sa\u0146emts d\u0101vin\u0101jum\u0101 un tiek p\u0101rdots 60 m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101? Vai dr\u012bkst \u0146emt v\u0113r\u0101 taj\u0101 veiktos ieguld\u012bjumus? Atbildi uz \u0161o jaut\u0101jumu sniedz Sen\u0101ta 2024.gada\u00a014.novembra spriedums liet\u0101 SKA-152\\\/2024.Lietas b\u016bt\u012bbaPersona nekustamo \u012bpa\u0161umu ieguva uz d\u0101vin\u0101juma l\u012bguma pamata no pirm\u0101s pak\u0101pes radinieces\u00a0\u2013 m\u0101tes\u00a0\u2013 un p\u0101rdeva to 60\u00a0m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101 uz sava v\u0101rda. Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN)\u00a011.9panta\u00a07.3da\u013cas 3.punkta pras\u012bb\u0101m par personas atsavin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu uzskat\u0101ma t\u0101 aktu\u0101l\u0101 kadastr\u0101l\u0101 v\u0113rt\u012bba nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anas gad\u0101.P\u0113c \u012bpa\u0161uma p\u0101rdo\u0161anas Valsts ie\u0146\u0113mumu dienests (VID) pie\u0146\u0113ma l\u0113mumu, kur\u0101 nor\u0101d\u012bja, ka atbilsto\u0161i Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d\u00a085.1punktam\u00a0kapit\u0101la pieauguma apr\u0113\u0137in\u0101\u0161anai netiek \u0146emti v\u0113r\u0101 ieguld\u012bjumi nekustamaj\u0101 \u012bpa\u0161um\u0101, ja par nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu tiek noteikta nekustam\u0101 \u012bpa\u0161uma kadastr\u0101l\u0101 v\u0113rt\u012bba. VID ieskat\u0101, \u0161\u0101da pieeja ir pamatota, jo gad\u012bjumos, kad ieg\u0101des v\u0113rt\u012bba tiek noteikta p\u0113c kadastr\u0101l\u0101s v\u0113rt\u012bbas, ieguld\u012bjumi netiek \u0146emti v\u0113r\u0101, lai izvair\u012btos no dubultas izdevumu atz\u012b\u0161anas.Persona \u0161\u0101dam VID viedoklim nepiekrita, nor\u0101dot, ka tas ir pretrun\u0101 likumam par IIN, kas skaidri nosaka ties\u012bbas kapit\u0101la pieauguma apr\u0113\u0137in\u0101 ieskait\u012bt ieguld\u012bjumu v\u0113rt\u012bbas. Persona uzsv\u0113ra, ka VID l\u0113mums rada situ\u0101ciju, kur\u0101 ar nodokli tiek aplikts neeso\u0161s ien\u0101kums, k\u0101 rezult\u0101t\u0101 netiek iev\u0113roti taisn\u012bguma un sam\u0113r\u012bguma principi.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ieguldijumi-davinata-nekustama-ipasuma\\\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ieguldijumi-davinata-nekustama-ipasuma\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ieguldijumi-davinata-nekustama-ipasuma\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/tierra-mallorca-jxi2ap8dtnc-unsplash.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/tierra-mallorca-jxi2ap8dtnc-unsplash.jpg\",\"width\":2560,\"height\":2560},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ieguldijumi-davinata-nekustama-ipasuma\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ieguld\u012bjumi d\u0101vin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161um\u0101\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\",\"name\":\"COBALT\",\"description\":\"Top-tier law services in Estonia, Latvia and Lithuania\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lv-LV\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\",\"name\":\"COBALT\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/cobalt-logo.png\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/cobalt-logo.png\",\"width\":400,\"height\":116,\"caption\":\"COBALT\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/CobaltLegal\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\",\"name\":\"L\u012bva Dumpe\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/author\\\/liva\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ieguld\u012bjumi d\u0101vin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161um\u0101 | COBALT","description":"P\u0101rdodot nekustamo \u012bpa\u0161umu, ir j\u0101maks\u0101 kapit\u0101la pieauguma nodoklis no starp\u012bbas, kas veidojas, no p\u0101rdo\u0161anas cenas at\u0146emot nekustam\u0101 \u012bpa\u0161uma ieg\u0101des, k\u0101 ar\u012b veikto ieguld\u012bjumu summu. K\u0101 apr\u0113\u0137in\u0101t kapit\u0101la pieaugumu \u012bpa\u0161umam, kur\u0161 sa\u0146emts d\u0101vin\u0101jum\u0101 un tiek p\u0101rdots 60 m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101? Vai dr\u012bkst \u0146emt v\u0113r\u0101 taj\u0101 veiktos ieguld\u012bjumus? Atbildi uz \u0161o jaut\u0101jumu sniedz Sen\u0101ta 2024.gada\u00a014.novembra spriedums liet\u0101 SKA-152\/2024.Lietas b\u016bt\u012bbaPersona nekustamo \u012bpa\u0161umu ieguva uz d\u0101vin\u0101juma l\u012bguma pamata no pirm\u0101s pak\u0101pes radinieces\u00a0\u2013 m\u0101tes\u00a0\u2013 un p\u0101rdeva to 60\u00a0m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101 uz sava v\u0101rda. Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN)\u00a011.9panta\u00a07.3da\u013cas 3.punkta pras\u012bb\u0101m par personas atsavin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu uzskat\u0101ma t\u0101 aktu\u0101l\u0101 kadastr\u0101l\u0101 v\u0113rt\u012bba nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anas gad\u0101.P\u0113c \u012bpa\u0161uma p\u0101rdo\u0161anas Valsts ie\u0146\u0113mumu dienests (VID) pie\u0146\u0113ma l\u0113mumu, kur\u0101 nor\u0101d\u012bja, ka atbilsto\u0161i Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d\u00a085.1punktam\u00a0kapit\u0101la pieauguma apr\u0113\u0137in\u0101\u0161anai netiek \u0146emti v\u0113r\u0101 ieguld\u012bjumi nekustamaj\u0101 \u012bpa\u0161um\u0101, ja par nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu tiek noteikta nekustam\u0101 \u012bpa\u0161uma kadastr\u0101l\u0101 v\u0113rt\u012bba. VID ieskat\u0101, \u0161\u0101da pieeja ir pamatota, jo gad\u012bjumos, kad ieg\u0101des v\u0113rt\u012bba tiek noteikta p\u0113c kadastr\u0101l\u0101s v\u0113rt\u012bbas, ieguld\u012bjumi netiek \u0146emti v\u0113r\u0101, lai izvair\u012btos no dubultas izdevumu atz\u012b\u0161anas.Persona \u0161\u0101dam VID viedoklim nepiekrita, nor\u0101dot, ka tas ir pretrun\u0101 likumam par IIN, kas skaidri nosaka ties\u012bbas kapit\u0101la pieauguma apr\u0113\u0137in\u0101 ieskait\u012bt ieguld\u012bjumu v\u0113rt\u012bbas. Persona uzsv\u0113ra, ka VID l\u0113mums rada situ\u0101ciju, kur\u0101 ar nodokli tiek aplikts neeso\u0161s ien\u0101kums, k\u0101 rezult\u0101t\u0101 netiek iev\u0113roti taisn\u012bguma un sam\u0113r\u012bguma principi.","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\/ieguldijumi-davinata-nekustama-ipasuma\/","og_locale":"lv_LV","og_type":"article","og_title":"Ieguld\u012bjumi d\u0101vin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161um\u0101 | COBALT","og_description":"P\u0101rdodot nekustamo \u012bpa\u0161umu, ir j\u0101maks\u0101 kapit\u0101la pieauguma nodoklis no starp\u012bbas, kas veidojas, no p\u0101rdo\u0161anas cenas at\u0146emot nekustam\u0101 \u012bpa\u0161uma ieg\u0101des, k\u0101 ar\u012b veikto ieguld\u012bjumu summu. K\u0101 apr\u0113\u0137in\u0101t kapit\u0101la pieaugumu \u012bpa\u0161umam, kur\u0161 sa\u0146emts d\u0101vin\u0101jum\u0101 un tiek p\u0101rdots 60 m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101? Vai dr\u012bkst \u0146emt v\u0113r\u0101 taj\u0101 veiktos ieguld\u012bjumus? Atbildi uz \u0161o jaut\u0101jumu sniedz Sen\u0101ta 2024.gada\u00a014.novembra spriedums liet\u0101 SKA-152\/2024.Lietas b\u016bt\u012bbaPersona nekustamo \u012bpa\u0161umu ieguva uz d\u0101vin\u0101juma l\u012bguma pamata no pirm\u0101s pak\u0101pes radinieces\u00a0\u2013 m\u0101tes\u00a0\u2013 un p\u0101rdeva to 60\u00a0m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101 uz sava v\u0101rda. Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN)\u00a011.9panta\u00a07.3da\u013cas 3.punkta pras\u012bb\u0101m par personas atsavin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu uzskat\u0101ma t\u0101 aktu\u0101l\u0101 kadastr\u0101l\u0101 v\u0113rt\u012bba nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anas gad\u0101.P\u0113c \u012bpa\u0161uma p\u0101rdo\u0161anas Valsts ie\u0146\u0113mumu dienests (VID) pie\u0146\u0113ma l\u0113mumu, kur\u0101 nor\u0101d\u012bja, ka atbilsto\u0161i Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d\u00a085.1punktam\u00a0kapit\u0101la pieauguma apr\u0113\u0137in\u0101\u0161anai netiek \u0146emti v\u0113r\u0101 ieguld\u012bjumi nekustamaj\u0101 \u012bpa\u0161um\u0101, ja par nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu tiek noteikta nekustam\u0101 \u012bpa\u0161uma kadastr\u0101l\u0101 v\u0113rt\u012bba. VID ieskat\u0101, \u0161\u0101da pieeja ir pamatota, jo gad\u012bjumos, kad ieg\u0101des v\u0113rt\u012bba tiek noteikta p\u0113c kadastr\u0101l\u0101s v\u0113rt\u012bbas, ieguld\u012bjumi netiek \u0146emti v\u0113r\u0101, lai izvair\u012btos no dubultas izdevumu atz\u012b\u0161anas.Persona \u0161\u0101dam VID viedoklim nepiekrita, nor\u0101dot, ka tas ir pretrun\u0101 likumam par IIN, kas skaidri nosaka ties\u012bbas kapit\u0101la pieauguma apr\u0113\u0137in\u0101 ieskait\u012bt ieguld\u012bjumu v\u0113rt\u012bbas. Persona uzsv\u0113ra, ka VID l\u0113mums rada situ\u0101ciju, kur\u0101 ar nodokli tiek aplikts neeso\u0161s ien\u0101kums, k\u0101 rezult\u0101t\u0101 netiek iev\u0113roti taisn\u012bguma un sam\u0113r\u012bguma principi.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2025-04-15T06:58:49+00:00","og_image":[{"width":2560,"height":2560,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/04\/tierra-mallorca-jxi2ap8dtnc-unsplash.jpg","type":"image\/jpeg"}],"author":"L\u012bva Dumpe","twitter_card":"summary_large_image","twitter_misc":{"Written by":"L\u012bva Dumpe","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/"},"author":{"name":"L\u012bva Dumpe","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3"},"headline":"Ieguld\u012bjumi d\u0101vin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161um\u0101","datePublished":"2025-04-15T06:58:49+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/"},"wordCount":958,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/04\/tierra-mallorca-jxi2ap8dtnc-unsplash.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/","name":"Ieguld\u012bjumi d\u0101vin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161um\u0101 | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/04\/tierra-mallorca-jxi2ap8dtnc-unsplash.jpg","datePublished":"2025-04-15T06:58:49+00:00","description":"P\u0101rdodot nekustamo \u012bpa\u0161umu, ir j\u0101maks\u0101 kapit\u0101la pieauguma nodoklis no starp\u012bbas, kas veidojas, no p\u0101rdo\u0161anas cenas at\u0146emot nekustam\u0101 \u012bpa\u0161uma ieg\u0101des, k\u0101 ar\u012b veikto ieguld\u012bjumu summu. K\u0101 apr\u0113\u0137in\u0101t kapit\u0101la pieaugumu \u012bpa\u0161umam, kur\u0161 sa\u0146emts d\u0101vin\u0101jum\u0101 un tiek p\u0101rdots 60 m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101? Vai dr\u012bkst \u0146emt v\u0113r\u0101 taj\u0101 veiktos ieguld\u012bjumus? Atbildi uz \u0161o jaut\u0101jumu sniedz Sen\u0101ta 2024.gada\u00a014.novembra spriedums liet\u0101 SKA-152\/2024.Lietas b\u016bt\u012bbaPersona nekustamo \u012bpa\u0161umu ieguva uz d\u0101vin\u0101juma l\u012bguma pamata no pirm\u0101s pak\u0101pes radinieces\u00a0\u2013 m\u0101tes\u00a0\u2013 un p\u0101rdeva to 60\u00a0m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 re\u0123istr\u0101cijas zemesgr\u0101mat\u0101 uz sava v\u0101rda. Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN)\u00a011.9panta\u00a07.3da\u013cas 3.punkta pras\u012bb\u0101m par personas atsavin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu uzskat\u0101ma t\u0101 aktu\u0101l\u0101 kadastr\u0101l\u0101 v\u0113rt\u012bba nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anas gad\u0101.P\u0113c \u012bpa\u0161uma p\u0101rdo\u0161anas Valsts ie\u0146\u0113mumu dienests (VID) pie\u0146\u0113ma l\u0113mumu, kur\u0101 nor\u0101d\u012bja, ka atbilsto\u0161i Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d\u00a085.1punktam\u00a0kapit\u0101la pieauguma apr\u0113\u0137in\u0101\u0161anai netiek \u0146emti v\u0113r\u0101 ieguld\u012bjumi nekustamaj\u0101 \u012bpa\u0161um\u0101, ja par nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu tiek noteikta nekustam\u0101 \u012bpa\u0161uma kadastr\u0101l\u0101 v\u0113rt\u012bba. VID ieskat\u0101, \u0161\u0101da pieeja ir pamatota, jo gad\u012bjumos, kad ieg\u0101des v\u0113rt\u012bba tiek noteikta p\u0113c kadastr\u0101l\u0101s v\u0113rt\u012bbas, ieguld\u012bjumi netiek \u0146emti v\u0113r\u0101, lai izvair\u012btos no dubultas izdevumu atz\u012b\u0161anas.Persona \u0161\u0101dam VID viedoklim nepiekrita, nor\u0101dot, ka tas ir pretrun\u0101 likumam par IIN, kas skaidri nosaka ties\u012bbas kapit\u0101la pieauguma apr\u0113\u0137in\u0101 ieskait\u012bt ieguld\u012bjumu v\u0113rt\u012bbas. Persona uzsv\u0113ra, ka VID l\u0113mums rada situ\u0101ciju, kur\u0101 ar nodokli tiek aplikts neeso\u0161s ien\u0101kums, k\u0101 rezult\u0101t\u0101 netiek iev\u0113roti taisn\u012bguma un sam\u0113r\u012bguma principi.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/04\/tierra-mallorca-jxi2ap8dtnc-unsplash.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/04\/tierra-mallorca-jxi2ap8dtnc-unsplash.jpg","width":2560,"height":2560},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ieguldijumi-davinata-nekustama-ipasuma\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"Ieguld\u012bjumi d\u0101vin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161um\u0101"}]},{"@type":"WebSite","@id":"https:\/\/www.cobalt.legal\/lv\/#website","url":"https:\/\/www.cobalt.legal\/lv\/","name":"COBALT","description":"Top-tier law services in Estonia, Latvia and Lithuania","publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cobalt.legal\/lv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lv-LV"},{"@type":"Organization","@id":"https:\/\/www.cobalt.legal\/lv\/#organization","name":"COBALT","url":"https:\/\/www.cobalt.legal\/lv\/","logo":{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/logo\/image\/","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","width":400,"height":116,"caption":"COBALT"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CobaltLegal\/"]},{"@type":"Person","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3","name":"L\u012bva Dumpe","url":"https:\/\/www.cobalt.legal\/lv\/author\/liva\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/44172","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/comments?post=44172"}],"version-history":[{"count":1,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/44172\/revisions"}],"predecessor-version":[{"id":44179,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/44172\/revisions\/44179"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/44175"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=44172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=44172"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=44172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}