{"id":14870,"date":"2016-01-06T20:00:45","date_gmt":"2016-01-06T20:00:45","guid":{"rendered":"http:\/\/lux.realat.lv\/wordpress\/lv\/?p=14870"},"modified":"2016-01-06T20:00:45","modified_gmt":"2016-01-06T20:00:45","slug":"riga-stajas-speka-vairakas-paaugstinatas-nekustama-ipasuma-nodokla-likmes","status":"publish","type":"post","link":"https:\/\/www.realat.lv\/lv\/zina\/riga-stajas-speka-vairakas-paaugstinatas-nekustama-ipasuma-nodokla-likmes\/","title":{"rendered":"R\u012bg\u0101 st\u0101jas sp\u0113k\u0101 vair\u0101kas paaugstin\u0101tas nekustam\u0101 \u012bpa\u0161uma nodok\u013ca likmes"},"content":{"rendered":"

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\"file37087645_35a4819a\"<\/a>No janv\u0101ra \u012bpa\u0161niekiem par m\u0101jok\u013ciem bez deklar\u0113tiem iedz\u012bvot\u0101jiem, nesakoptu zemi un patva\u013c\u012bgas b\u016bvniec\u012bbas objektiem pieaug nekustam\u0101 \u012bpa\u0161uma nodoklis (N\u012aN), k\u0101 ar\u012b st\u0101jas sp\u0113k\u0101 jauni atvieglojumi t\u0101 samaksas k\u0101rt\u012bb\u0101, paredz R\u012bgas domes saisto\u0161ie noteikumi par N\u012aN R\u012bg\u0101 un groz\u012bjumi noteikumos par atvieglojumiem N\u012aN pie\u0161\u0137ir\u0161anas k\u0101rt\u012bb\u0101 pils\u0113t\u0101, kas st\u0101jas sp\u0113k\u0101.<\/strong><\/p>\n

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Noteikumi paredz zemei R\u012bgas administrat\u012bvaj\u0101 teritorij\u0101 piem\u0113rot likum\u0101 “Par nekustam\u0101 \u012bpa\u0161uma nodokli” noteikto likmi – 1,5%. L\u012bdz \u0161im, r\u0113\u0137inoties ar ekonomisko kr\u012bzi un 25% pieauguma ierobe\u017eojumu, kas bija noteikts ar likumu 2008.-2011.gad\u0101, tika piem\u0113rota likme 1% apm\u0113r\u0101.Piem\u0113rojot N\u012aN par m\u0101jokli, turpm\u0101k tiks \u0146emts v\u0113r\u0101, vai \u0161o \u012bpa\u0161umu k\u0101da persona ir deklar\u0113jusi k\u0101 savu dz\u012bvesvietu.L\u012bdz\u0161in\u0113j\u0101 N\u012aN likme par m\u0101jokli 0,2 l\u012bdz 0,6% apm\u0113r\u0101 tiks saglab\u0101ta par \u012bpa\u0161umiem, kuros deklar\u0113ti Latvijas pilso\u0146i vai Latvijas nepilso\u0146i, bet par \u012bpa\u0161umiem, kuri nav deklar\u0113ti k\u0101 dz\u012bvesvieta, likme tiks paaugstin\u0101ta l\u012bdz 1,5%. Saglab\u0101jot l\u012bdz\u0161in\u0113jo likmi 0,2-0,6% apm\u0113r\u0101 par m\u0101jokli, kas deklar\u0113ts k\u0101 dz\u012bvesvieta, ar\u012b papildus tiks ieviestas atlaides \u0123imen\u0113m ar b\u0113rniem. \u0122imenes ar vienu b\u0113rnu sa\u0146ems atlaidi 50% apm\u0113r\u0101, \u0123imenes ar diviem b\u0113rniem – 70% apm\u0113r\u0101.<\/p>\n

\u0160os atvieglojumus pie\u0161\u0137ir ar nosac\u012bjumu, ja nodok\u013ca maks\u0101t\u0101jam pa\u0161am (vai kop\u0101 ar laul\u0101to) vai t\u0101 laul\u0101tajam taks\u0101cijas gada 1.janv\u0101r\u012b ir b\u0113rns (b\u0113rni) vecum\u0101 l\u012bdz 19 gadiem vai b\u0113rns (b\u0113rni) p\u0113c pilngad\u012bbas sasnieg\u0161anas, kam\u0113r vi\u0146i turpina visp\u0101r\u0113j\u0101s, profesion\u0101l\u0101s, augst\u0101k\u0101s vai speci\u0101l\u0101s izgl\u012bt\u012bbas ieg\u016b\u0161anu pilna laika kl\u0101tienes studij\u0101s, bet ne ilg\u0101k k\u0101 l\u012bdz 24 gadu vecuma sasnieg\u0161anai. Atvieglojumus pie\u0161\u0137ir, ja taks\u0101cijas gada 1.janv\u0101r\u012b personas vai t\u0101s laul\u0101t\u0101 deklar\u0113t\u0101 dz\u012bvesvieta ir nekustam\u0101 \u012bpa\u0161uma objekt\u0101, par kuru tiek pie\u0161\u0137irti atvieglojumi, kop\u0101 ar attiec\u012bgaj\u0101 saisto\u0161o noteikumu apak\u0161punkt\u0101 min\u0113to b\u0113rnu skaitu. Saska\u0146\u0101 ar iepriek\u0161min\u0113taj\u0101m norm\u0101m nodok\u013ca atvieglojumus \u0123imene var\u0113s sa\u0146emt tikai par to dz\u012bvok\u013ca \u012bpa\u0161umu, kur\u0101 vismaz viens no vec\u0101kiem deklar\u0113ts kop\u0101 ar b\u0113rnu vai b\u0113rniem (ja vec\u0101ki ir laul\u0101ti) vai kur\u0101 kop\u0101 ar b\u0113rnu vai b\u0113rniem deklar\u0113ts vec\u0101ks, uz kura v\u0101rda dz\u012bvok\u013ca \u012bpa\u0161ums nostiprin\u0101ts zemesgr\u0101mat\u0101 (ja vec\u0101ki nav laul\u0101ti). Sp\u0113k\u0101 paliek ar\u012b visas iepriek\u0161 noteikt\u0101s nodok\u013ca atlaides – \u0123imen\u0113m ar tr\u012bs un vair\u0101k b\u0113rniem, tr\u016bc\u012bg\u0101m un maznodro\u0161in\u0101t\u0101m person\u0101m, vientu\u013ciem pension\u0101riem, inval\u012bdiem un cit\u0101m mazaizsarg\u0101t\u0101m iedz\u012bvot\u0101ju grup\u0101m.<\/p>\n

Lai par nekustam\u0101 \u012bpa\u0161uma objektu visp\u0101r var\u0113tu tikt piem\u0113rota samazin\u0101t\u0101 nekustam\u0101 \u012bpa\u0161uma nodok\u013ca likme, papildus citiem krit\u0113rijiem tas nedr\u012bkst tikt izmantots saimniecisk\u0101s darb\u012bbas veik\u0161anai. Attiec\u012bb\u0101 uz fizisk\u0101m person\u0101m piedero\u0161u nekustamo \u012bpa\u0161umu, j\u0101nor\u0101da, ka par saimniecisko darb\u012bbu likuma izpratn\u0113 netiek uzskat\u012bta dz\u012bvok\u013ca vai individu\u0101l\u0101s dz\u012bvojam\u0101s m\u0101jas (m\u0101jas da\u013cas) iz\u012br\u0113\u0161ana dz\u012bvo\u0161anai. Nodok\u013ca maks\u0101t\u0101jam ir pien\u0101kums viena m\u0113ne\u0161a laik\u0101 pazi\u0146ot pa\u0161vald\u012bbai, kuras administrat\u012bvaj\u0101 teritorij\u0101 atrodas nekustamais \u012bpa\u0161ums vai t\u0101 da\u013ca, par saimniecisk\u0101s darb\u012bbas uzs\u0101k\u0161anu un izbeig\u0161anu dz\u012bvojam\u0101s m\u0101j\u0101s un to da\u013c\u0101s (taj\u0101 skait\u0101, dz\u012bvok\u013cos). Samazin\u0101t\u0101 nodok\u013ca likme par dz\u012bvok\u013ca \u012bpa\u0161uma sast\u0101v\u0101 eso\u0161u \u0113kas da\u013cu (dz\u012bvokli) un viena dz\u012bvok\u013ca m\u0101ju tiek piem\u0113rota, ja konkr\u0113taj\u0101 nekustam\u0101 \u012bpa\u0161uma objekt\u0101 neatkar\u012bgi no t\u0101 plat\u012bbas deklar\u0113ta vismaz viena persona, kas atbilst normat\u012bvos apl\u016bkotaj\u0101m pras\u012bb\u0101m, – pirmk\u0101rt, personai j\u0101b\u016bt k\u0101dam no \u0161iem statusiem – Latvijas pilsonis, Latvijas nepilsonis, citas Eiropas Savien\u012bbas dal\u012bbvalsts pilsonis, Eiropas Ekonomikas zonas valsts pilsonis, \u0160veices Konfeder\u0101cijas pilsonis, persona, kura ir sa\u0146\u0113musi past\u0101v\u012bg\u0101s uztur\u0113\u0161an\u0101s at\u013cauju Latvij\u0101. Otrk\u0101rt, iepriek\u0161 min\u0113to personu dz\u012bvesvietai konkr\u0113taj\u0101 nekustam\u0101 \u012bpa\u0161uma objekt\u0101 j\u0101b\u016bt deklar\u0113tai taks\u0101cijas gada 1.janv\u0101r\u012b plkst.24. Papildus uzsverams, ka noteikums par nekustamaj\u0101 \u012bpa\u0161um\u0101 deklar\u0113t\u0101m person\u0101m neparedz \u0161o personu vecuma ierobe\u017eojumus. Inform\u0101ciju par sav\u0101 \u012bpa\u0161um\u0101 deklar\u0113t\u0101m person\u0101m var ieg\u016bt port\u0101la “www.latvija.lv<\/a>” e-pakalpojum\u0101 “Man\u0101 \u012bpa\u0161um\u0101 deklar\u0113t\u0101s personas” vai v\u0113r\u0161oties Pilson\u012bbas un migr\u0101cijas lietu p\u0101rvald\u0113.<\/p>\n

Attiec\u012bb\u0101 uz \u0101rvalstniekiem j\u0101\u0146em v\u0113r\u0101, ka konkr\u0113t\u0101s personas dz\u012bvesvietai j\u0101b\u016bt biju\u0161ai deklar\u0113tai Latvij\u0101 gad\u0101, kas ir bijis septi\u0146us gadus pirms taks\u0101cijas gada 1.janv\u0101ra. Min\u0113t\u0101 pras\u012bba nav attiecin\u0101ma uz b\u0113rniem, kuri ir dzimu\u0161i maz\u0101k nek\u0101 septi\u0146us gadus pirms taks\u0101cijas gada. Pirms apr\u0113\u0137ina veik\u0161anas R\u012bgas dome sa\u0146ems nepiecie\u0161amos datus no Pilson\u012bbas un migr\u0101cijas lietu p\u0101rvaldes, l\u012bdz ar to nodok\u013ca maks\u0101t\u0101jam pa\u0161am neb\u016bs pien\u0101kuma pier\u0101d\u012bt, ka vi\u0146a deklar\u0113t\u0101 dz\u012bvesvieta uz 1.janv\u0101ri pirms septi\u0146iem taks\u0101cijas gadiem ir bijusi Latvija.<\/p>\n

Ja par konkr\u0113to objektu ir pamats samazin\u0101t\u0101s nodok\u013ca likmes piem\u0113ro\u0161anai, \u0161\u0101da likme piem\u0113rojama ar\u012b objektam vai t\u0101 da\u013cai piekr\u012bto\u0161ajai koplieto\u0161anas telpu plat\u012bbai. Ja objekt\u0101 nav deklar\u0113ta nevienas izvirz\u012btaj\u0101m pras\u012bb\u0101m atbilsto\u0161as personas dz\u012bvesvieta, par \u0161o objektu piem\u0113rojama nodok\u013ca likme 1,5% apm\u0113r\u0101 no kadastr\u0101l\u0101s v\u0113rt\u012bbas.<\/p>\n

K\u0101 viena dz\u012bvok\u013ca m\u0101jas tiek klasific\u0113tas br\u012bvi st\u0101vo\u0161as savrupm\u0101jas, tai skait\u0101 individu\u0101l\u0101s \u0123ime\u0146u m\u0101jas, villas, me\u017esargu m\u0101jas, lauku m\u0101jas, vasarn\u012bcas, d\u0101rza m\u0101jas un taml\u012bdz\u012bgi, ar\u012b dv\u012b\u0146u un rindu m\u0101jas, kur\u0101s katram dz\u012bvoklim ir savs jumts un sava atsevi\u0161\u0137a ieeja. L\u012bdz ar to samazin\u0101t\u0101s nodok\u013ca likmes sa\u0146em\u0161anai ar\u012b uz \u0161\u012bm \u0113k\u0101m attiecin\u0101mas visas 148.noteikumos “Par nekustam\u0101 \u012bpa\u0161uma nodokli R\u012bg\u0101” paredz\u0113t\u0101s pras\u012bbas (taj\u0101 skait\u0101 nepiecie\u0161am\u012bba p\u0113c deklar\u0113t\u0101s personas).<\/p>\n

Ja personai vienai pa\u0161ai pieder divu vai vair\u0101ku dz\u012bvok\u013cu m\u0101ja, dom\u0101jam\u0101s da\u013cas no \u0161\u0101das m\u0101jas vai telpu grupa nedz\u012bvojam\u0101 \u0113k\u0101, kuras lieto\u0161anas veids ir dz\u012bvo\u0161ana, ar samazin\u0101to nodok\u013ca likmi apliekam\u0101 plat\u012bba ir piesaist\u012bta objekt\u0101 deklar\u0113to personu skaitam. Pirms nodok\u013ca apr\u0113\u0137ina veik\u0161anas j\u0101konstat\u0113, cik personas, kuras atbilst iepriek\u0161min\u0113taj\u0101m pras\u012bb\u0101m, ir deklar\u0113tas nekustam\u0101 \u012bpa\u0161uma objekt\u0101. Vienai dz\u012bvesvietu deklar\u0113ju\u0161ai personai piekr\u012bto\u0161\u0101 plat\u012bbas da\u013ca, par ko tiks piem\u0113rota samazin\u0101t\u0101 nodok\u013ca likme 2016.gad\u0101, ir 50 kvadr\u0101tmetri, 2017.gad\u0101 – 40 kvadr\u0101tmetri, bet 2018.gad\u0101 – 30 kvadr\u0101tmetri. P\u0101r\u0113jai \u0113kas plat\u012bbai (ja t\u0101da ir) piem\u0113rojama nodok\u013ca likme 1,5% apm\u0113r\u0101 no kadastr\u0101l\u0101s v\u0113rt\u012bbas.<\/p>\n

Piem\u0113ram, ja \u0113kas kop\u0113j\u0101 plat\u012bba ir 290 kvadr\u0101tmetri (no t\u0101s \u0113kas lietder\u012bg\u0101 plat\u012bba – 250 kvadr\u0101tmetri un koplieto\u0161anas telpu plat\u012bba 40 kvadr\u0101tmetri) un taj\u0101 deklar\u0113tas tr\u012bs personas, 2016.gad\u0101 ar samazin\u0101to N\u012aN likmi apliekami 150 kvadr\u0101tmetri no \u0113kas lietder\u012bg\u0101s plat\u012bbas un \u0161ai plat\u012bbai atbilsto\u0161a koplieto\u0161anas telpu plat\u012bba – 24 kvadr\u0101tmetri. P\u0101r\u0113jai \u0113kas plat\u012bbai – 116 kvadr\u0101tmetriem – piem\u0113rojama nekustam\u0101 \u012bpa\u0161uma nodok\u013ca likme 1,5% apm\u0113r\u0101 no kadastr\u0101l\u0101s v\u0113rt\u012bbas.<\/p>\n

Lai samazin\u0101to nodok\u013ca likmi piem\u0113rotu juridisk\u0101m person\u0101m, individu\u0101lajiem komersantiem, \u0101rvalstu komersantiem un to p\u0101rst\u0101vniec\u012bb\u0101m bez objekt\u0101 deklar\u0113taj\u0101m person\u0101m papildus tiek v\u0113rt\u0113ts, vai konkr\u0113tais \u012bpa\u0161ums ir iz\u012br\u0113ts dz\u012bvo\u0161anai, k\u0101 ar\u012b normat\u012bvos min\u0113tie nosac\u012bjumi samazin\u0101t\u0101s likmes – 0,2 l\u012bdz 0,6% – piem\u0113ro\u0161anai tiek papildin\u0101ti ar nosac\u012bjumu, ka zemesgr\u0101mat\u0101 j\u0101b\u016bt re\u0123istr\u0113tam \u012bres l\u012bgumam.<\/p>\n

Lai motiv\u0113tu \u012bpa\u0161niekus sak\u0101rtot savus \u012bpa\u0161umus, l\u012bdz \u0161im paaugstin\u0101ta N\u012aN likme tika piem\u0113rota \u0113k\u0101m, kuras klasific\u0113tas k\u0101 vidi degrad\u0113jo\u0161i objekti. No 2016.gada paaugstin\u0101ta nodok\u013ca likme 3% tiks apr\u0113\u0137in\u0101ta ar\u012b nesakoptas zemes \u012bpa\u0161niekiem. T\u0101pat paaugstin\u0101tu nodok\u013cu likmi piem\u0113ros gad\u012bjumos, kad zemes gabal\u0101 konstat\u0113ta patva\u013c\u012bga b\u016bvniec\u012bba, dz\u012bvok\u013cos – patva\u013c\u012bga p\u0101rb\u016bve, k\u0101 ar\u012b gad\u012bjumos, kad p\u0101rsniegts saska\u0146otais b\u016bvdarbu veik\u0161anas ilgums.<\/p>\n

R\u012bgas dom\u0113 uzsver, ka nekustamajam \u012bpa\u0161umam piem\u0113rojam\u0101 nodok\u013ca likme un par nekustamo \u012bpa\u0161umu pie\u0161\u0137irtie atvieglojumi ir divi atsevi\u0161\u0137i lielumi, kas past\u0101v neatkar\u012bgi viens no otra. Tom\u0113r, \u0146emot v\u0113r\u0101, ka abos gad\u012bjumos b\u016btisks ir dz\u012bvesvietas deklar\u0113\u0161anas fakts, nodok\u013ca maks\u0101t\u0101jiem ieteicams izv\u0113rt\u0113t saisto\u0161o noteikumu izvirz\u012btos krit\u0113rijus un savlaic\u012bgi sak\u0101rtot sava \u012bpa\u0161uma adres\u0113 deklar\u0113t\u0101s personu dz\u012bvesvietas, lai atbilst\u012bbas gad\u012bjum\u0101 vienlaikus sa\u0146emtu gan samazin\u0101t\u0101s nodok\u013ca likmes piem\u0113ro\u0161anu, gan nodok\u013ca atvieglojumus.<\/p>\n

Piem\u0113ram, ja \u0123imenei ar vienu b\u0113rnu pieder gan dz\u012bvoklis, gan vasarn\u012bca D\u0101rzi\u0146os, lai sa\u0146emtu samazin\u0101to nodok\u013ca likmi par abiem objektiem un par vienu tiktu pie\u0161\u0137irti atvieglojumi 50% apm\u0113r\u0101, tam vec\u0101kam, uz kura v\u0101rda zemesgr\u0101mat\u0101 re\u0123istr\u0113ts dz\u012bvoklis, j\u0101deklar\u0113jas min\u0113taj\u0101 \u012bpa\u0161um\u0101 kop\u0101 ar nepilngad\u012bgo b\u0113rnu, bet otram vec\u0101kam dz\u012bvesvieta j\u0101deklar\u0113 vasarn\u012bc\u0101. Savuk\u0101rt, ja min\u0113tie \u012bpa\u0161umi pieder \u0123imenei ar diviem b\u0113rniem, tad, deklar\u0113jot katru b\u0113rnu sav\u0101 \u012bpa\u0161um\u0101 kop\u0101 ar vienu no laul\u0101tajiem vec\u0101kiem, \u0123imenei iesp\u0113jams par abiem objektiem sa\u0146emt gan samazin\u0101to nodok\u013ca likmi, gan atvieglojumus 50% apm\u0113r\u0101. Izv\u0113loties abus b\u0113rnus kop\u0101 ar vec\u0101ku deklar\u0113t vien\u0101 no \u012bpa\u0161umiem, \u0123imene vienlaikus ar samazin\u0101to nodok\u013ca likmi par \u0161o \u012bpa\u0161umu var sa\u0146emt atvieglojumus 70% apm\u0113r\u0101.<\/p>\n

Uz tiem nekustamajiem \u012bpa\u0161umiem, kuriem nodok\u013ca likmes piem\u0113ro\u0161anas k\u0101rt\u012bba nav noteikta R\u012bgas domes noteikumos, piem\u0113rojamas likum\u0101 “Par nekustam\u0101 \u012bpa\u0161uma nodokli” paredz\u0113t\u0101s nekustam\u0101 \u012bpa\u0161uma nodok\u013ca likmes. L\u012bdz ar to zemei piem\u0113rojama likme 1,5 %, bet samazin\u0101t\u0101 likme – no 0,2% l\u012bdz 0,6% – b\u016bs piem\u0113rojama telpu grup\u0101m, kuru lieto\u0161anas veids ir “saist\u012bts ar dz\u012bvo\u0161anu”, proti, gar\u0101\u017e\u0101m, autost\u0101vviet\u0101m, pagrabiem, noliktav\u0101m un saimniec\u012bbas telp\u0101m. Turkl\u0101t samazin\u0101t\u0101 nodok\u013ca likme k\u0101 telpu grup\u0101m, kuru lieto\u0161anas veids ir saist\u012bts ar dz\u012bvo\u0161anu, piem\u0113rojama ar\u012b d\u0101rza m\u0101j\u0101m, kuru plat\u012bba nep\u0101rsniedz 40 kvadr\u0101tmetrus.<\/p>\n

Neskaidr\u012bbu gad\u012bjum\u0101 personas var zvan\u012bt pa R\u012bgas domes Pa\u0161vald\u012bbas ie\u0146\u0113mumu p\u0101rvaldes konsultat\u012bvo t\u0101lruni:\u00a080 000 850<\/span><\/span>, s\u016bt\u012bt e-pastu “pip@riga.lv<\/a>” vai kl\u0101tien\u0113 ierasties R\u012bgas domes Pa\u0161vald\u012bbas ie\u0146\u0113mumu p\u0101rvaldes klientu apkalpo\u0161anas centr\u0101 Ter\u0113zes iel\u0101 5, R\u012bg\u0101.<\/p>\n

varianti.lv<\/p>\n<\/div>\n

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No janv\u0101ra \u012bpa\u0161niekiem par m\u0101jok\u013ciem bez deklar\u0113tiem iedz\u012bvot\u0101jiem, nesakoptu zemi un patva\u013c\u012bgas b\u016bvniec\u012bbas objektiem pieaug nekustam\u0101 \u012bpa\u0161uma nodoklis (N\u012aN), k\u0101 ar\u012b st\u0101jas sp\u0113k\u0101 jauni atvieglojumi t\u0101 samaksas k\u0101rt\u012bb\u0101, paredz R\u012bgas… <\/p>\n","protected":false},"author":2,"featured_media":14871,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-14870","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zina"],"yoast_head":"\nR\u012bg\u0101 st\u0101jas sp\u0113k\u0101 vair\u0101kas paaugstin\u0101tas nekustam\u0101 \u012bpa\u0161uma nodok\u013ca likmes - REALAT.lv<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"R\u012bg\u0101 st\u0101jas sp\u0113k\u0101 vair\u0101kas paaugstin\u0101tas nekustam\u0101 \u012bpa\u0161uma nodok\u013ca likmes - 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