{"id":2047249,"date":"2024-03-11T11:37:28","date_gmt":"2024-03-11T09:37:28","guid":{"rendered":"https:\/\/www.realat.lv\/lv\/?p=2047249"},"modified":"2024-03-11T15:24:35","modified_gmt":"2024-03-11T13:24:35","slug":"nodokli-par-nekustama-ipasuma-pardosanu","status":"publish","type":"post","link":"https:\/\/www.realat.lv\/lv\/zina\/nodokli-par-nekustama-ipasuma-pardosanu\/","title":{"rendered":"Nodok\u013ci par nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anu"},"content":{"rendered":"

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Latvij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums p\u0101rdod lietotu nekustamo \u012bpa\u0161umu Latvij\u0101 citam Latvij\u0101 re\u0123istr\u0113tam uz\u0146\u0113mumam; abi uz\u0146\u0113mumi ir pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ji. K\u0101di nodok\u013ci tiem j\u0101piem\u0113ro \u0161im dar\u012bjumam?<\/p>\n

Uz\u0146\u0113muma saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m veikta pre\u010du, tostarp nekustam\u0101 \u012bpa\u0161uma, p\u0101rdo\u0161ana ir dar\u012bjums, kam piem\u0113rojamas\u00a0Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma<\/a>\u00a0(PVN likums) normas.<\/p>\n

Nekustam\u0101 \u012bpa\u0161uma statuss PVN m\u0113r\u0137iem<\/strong><\/h3>\n

Pamatojoties uz PVN likuma 52.panta 1.da\u013cas 24.punkt\u0101 noteikto, nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161ana<\/span><\/strong><\/span><\/a> ir ar PVN neapliekams dar\u012bjums. Iz\u0146\u0113mums ir nelietota nekustam\u0101 \u012bpa\u0161uma vai apb\u016bves zemes p\u0101rdo\u0161ana \u2013 tad dar\u012bjumam j\u0101piem\u0113ro PVN 21%.<\/p>\n

\"realat<\/a>PVN likum\u0101 uzskait\u012btas \u201cnelietota nekustam\u0101 \u012bpa\u0161uma\u201d defin\u012bcijas, l\u012bdz ar to visi p\u0101r\u0113jie nekustam\u0101 \u012bpa\u0161uma veidi visp\u0101r\u012bgi tiek uzskat\u012bti par lietotu nekustamo \u012bpa\u0161umu. Ministru kabineta (MK) noteikumu Nr.17 \u201cPievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma normu piem\u0113ro\u0161anas k\u0101rt\u012bba un atsevi\u0161\u0137as pras\u012bbas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca maks\u0101\u0161anai un administr\u0113\u0161anai<\/em>\u201d 52.punkt\u0101 noteikts, ka nekustam\u0101 \u012bpa\u0161uma da\u013cas (tostarp dz\u012bvok\u013cu, m\u0101kslinieku darbn\u012bcu un neapdz\u012bvojamo telpu) p\u0101rdo\u0161anai PVN tiek piem\u0113rots tie\u0161i p\u0113c t\u0101diem pa\u0161iem principiem, proti, lietots vai nelietots nekustamais \u012bpa\u0161ums.<\/p>\n

Savuk\u0101rt atbilsto\u0161i PVN likuma 1.panta 1.apak\u0161punktam apb\u016bves zeme ir zemesgabals<\/strong><\/span><\/a>, kura apb\u016bvei vai in\u017eenierkomunik\u0101ciju izb\u016bvei taj\u0101 vai kuram dom\u0101to ce\u013cu, ielu vai in\u017eenierkomunik\u0101ciju pievada izb\u016bvei izsniegta b\u016bvat\u013cauja p\u0113c 2009.gada 31.decembra. Zemes atbilst\u012bba PVN likum\u0101 noteiktajai apb\u016bves zemes defin\u012bcijai ir atkar\u012bga ar\u012b no t\u0101, vai zemesgabalam nav main\u012bts lieto\u0161anas m\u0113r\u0137is.<\/p>\n

Lai noteiktu atbilst\u012bbu lietota vai nelietota nekustam\u0101 \u012bpa\u0161uma statusam, tiek v\u0113rt\u0113ts konkr\u0113tais p\u0101rdo\u0161anas objekts \u2013 nekustamais<\/span> \u012bpa\u0161ums<\/span><\/strong><\/a><\/span> (tai skait\u0101 \u0113ka, b\u016bve vai t\u0101s da\u013ca un ar t\u0101m saist\u012bta zemes vien\u012bba vai da\u013ca). L\u012bdz ar to, p\u0101rdodot \u0113ku, b\u016bvi vai t\u0101s da\u013cu, j\u0101v\u0113rt\u0113 ne tikai nekustam\u0101 atbilst\u012bba \u0161im statusam, bet ar\u012b \u0113kai, b\u016bvei vai t\u0101s da\u013cai piekr\u012bto\u0161\u0101s zemes vien\u012bbas (da\u013cas) statuss. T\u0101d\u0113j\u0101di, ja p\u0101rdo\u0161anas dar\u012bjuma br\u012bd\u012b \u0113kai ir lietota nekustam\u0101 \u012bpa\u0161uma statuss, bet ar \u0161o \u012bpa\u0161umu saist\u012btajai zemes vien\u012bbai ir apb\u016bves zemes<\/span><\/strong><\/a><\/span> statuss (izsniegta b\u016bvat\u013cauja), tad nekustamais \u012bpa\u0161ums PVN piem\u0113ro\u0161anas m\u0113r\u0137iem var\u0113tu kvalific\u0113ties k\u0101 nelietots nekustamais \u012bpa\u0161ums.<\/p>\n

Ar PVN apliekam\u0101 v\u0113rt\u012bba<\/strong><\/h3>\n

Saska\u0146\u0101 ar PVN likuma 37.panta 1.da\u013cu ar PVN apliekam\u0101 v\u0113rt\u012bba nelietota nekustam\u0101 \u012bpa\u0161uma un apb\u016bves zemes p\u0101rdo\u0161anas dar\u012bjum\u0101 ir atl\u012bdz\u012bba par p\u0101rdoto nekustamo \u012bpa\u0161umu. Ja tiek p\u0101rdots nelietots nekustamais \u012bpa\u0161ums (tostarp zeme vai t\u0101s da\u013cas), PVN piem\u0113ro visai nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas dar\u012bjuma v\u0113rt\u012bbai.<\/p>\n

Ja tiek p\u0101rdots atjaunots, rekonstru\u0113ts vai restaur\u0113ts nelietots nekustamais \u012bpa\u0161ums, \u0161\u012b pa\u0161a panta 2.da\u013c\u0101 noteikts, ka ar PVN apliekama starp\u012bba starp nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas v\u0113rt\u012bbu un t\u0101 v\u0113rt\u012bbu pirms atjauno\u0161anas, p\u0101rb\u016bves vai restaur\u0101cijas darbu uzs\u0101k\u0161anas.<\/p>\n

PVN regul\u0113jo\u0161os normat\u012bvajos aktos nav min\u0113ti konkr\u0113ti principi, k\u0101 nosak\u0101ma \u012bpa\u0161uma v\u0113rt\u012bba pirms t\u0101 p\u0101rb\u016bves, lai var\u0113tu noteikt ar PVN apliekamo da\u013cu. P\u0113c b\u016bt\u012bbas \u0161\u012b v\u0113rt\u012bba var\u0113tu b\u016bt ar\u012b neatkar\u012bga nekustam\u0101 \u012bpa\u0161uma v\u0113rt\u0113t\u0101ja v\u0113rt\u0113jums, bilances vai kadastr\u0101l\u0101 v\u0113rt\u012bba, bet ar nosac\u012bjumu, ka t\u0101 p\u0113c iesp\u0113jas patiesi atspogu\u013co \u012bpa\u0161uma v\u0113rt\u012bbu pirms faktisk\u0101s p\u0101rb\u016bves darbu uzs\u0101k\u0161anas. T\u0101d\u0113j\u0101di, katrs gad\u012bjums j\u0101v\u0113rt\u0113 atkar\u012bb\u0101 no konkr\u0113t\u0101s situ\u0101cijas un nekustam\u0101 \u012bpa\u0161uma dar\u012bjuma apst\u0101k\u013ciem.<\/p>\n

Atbilsto\u0161i PVN likuma 37.panta 4.da\u013cai, ja tiek p\u0101rdots nekustamais \u012bpa\u0161ums, kura sast\u0101v\u0101 ir t\u0101das \u0113kas, b\u016bves vai telpu grupas, kas ir atsevi\u0161\u0137s kadastra objekts un atbilst nelietota nekustam\u0101 \u012bpa\u0161uma statusam, tad ar PVN ir apliekama atl\u012bdz\u012bba par \u0161o nelietoto nekustamo \u012bpa\u0161umu, izmantojot proporcionalit\u0101tes principu, \u0146emot v\u0113r\u0101 t\u0101 attiec\u012bbu pret visu nekustamo \u012bpa\u0161umu. \u0160\u0101d\u0101 situ\u0101cij\u0101, apr\u0113\u0137inot ar PVN apliekamo v\u0113rt\u012bbu, var tikt \u0146emta v\u0113r\u0101 nelietot\u0101 nekustam\u0101 \u012bpa\u0161uma da\u013ca no kop\u0113j\u0101 nekustam\u0101 \u012bpa\u0161uma plat\u012bbas, k\u0101 ar\u012b uz to proporcion\u0101li attiecin\u0101m\u0101s izmaksas.<\/p>\n

Ar pilno rakstu varat iepaz\u012bties\u00a0\u0161eit<\/a>.<\/p>\n

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Esi nol\u0113mis p\u0101rdot savu nekustamo \u012bpa\u0161umu?
\nAizpildiet formu un sazin\u0101simies ar Jums jau tuv\u0101kaj\u0101 laik\u0101!<\/span><\/p>\n

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