<\/p>\n
Priek\u0161 dar\u012bjuma pl\u0101no\u0161anas un l\u0113mumu pie\u0146em\u0161anas ir b\u016btiski saprast, k\u0101di nodok\u013ci var rasties, p\u0101rdodot nekustamo \u012bpa\u0161umu, un k\u0101 leg\u0101li samazin\u0101t vai izvair\u012bties no nodok\u013cu maks\u0101\u0161anas, ja tas ir iesp\u0113jams. Zem\u0101k ir aktu\u0101l\u0101 inform\u0101cija un rekomend\u0101cijas 2026. gadam<\/strong>.<\/p>\n Ja p\u0101rdo\u0161anas cena p\u0101rsniedz \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu (ieskaitot dokument\u0113tos ieguld\u012bjumus remonta un uzlabo\u0161anas veik\u0161anai), t\u0101m person\u0101m, kuras nav atbr\u012bvotas p\u0113c likuma, \u012bpa\u0161uma p\u0101rdo\u0161anas ien\u0101kums tiek aplikts ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli (kapit\u0101la pieauguma nodokli)<\/strong>. Tas tiek apr\u0113\u0137in\u0101ts k\u0101 starp\u012bba starp p\u0101rdo\u0161anas cenu un faktiskaj\u0101m izmaks\u0101m par ieg\u0101di vai ieg\u016b\u0161anu.<\/p>\n Likmes piem\u0113ro\u0161ana (p\u0113c 2025. gada izmai\u0146\u0101m):<\/strong><\/p>\n Likme 25,5 %<\/strong> no kapit\u0101la pieauguma ien\u0101kuma (to noteikusi Valsts ie\u0146\u0113mumu dienesta un PVN likumdo\u0161ana piem\u0113rotaj\u0101 period\u0101).<\/p>\n<\/li>\n<\/ul>\n Piez\u012bme:<\/em><\/strong> likmes un nodok\u013cu apr\u0113\u0137ini var b\u016bt atkar\u012bgi no cit\u0101m ties\u012bbu norm\u0101m vai VID interpret\u0101cijas. Vienm\u0113r iesak\u0101m konsulat\u0113ties ar gr\u0101matvedi vai VID pirms dar\u012bjuma sl\u0113g\u0161anas.<\/p>\n<\/blockquote>\n Latvijas ties\u012bbu akti paredz vair\u0101kus specifiskus nodok\u013ca atbr\u012bvojumus. Popul\u0101r\u0101kie scen\u0101riji 2026. gad\u0101:<\/strong><\/p>\n Iedz\u012bvot\u0101ju ien\u0101kuma nodoklis nav j\u0101piem\u0113ro<\/strong>, ja:<\/p>\n Nekustamais \u012bpa\u0161ums atradies \u012bpa\u0161um\u0101 vismaz 60 m\u0113ne\u0161us<\/strong>, un<\/p>\n<\/li>\n Vismaz 12 m\u0113ne\u0161us p\u0113c k\u0101rtas p\u0113d\u0113jo 60 m\u0113ne\u0161u laik\u0101<\/strong> l\u012bdz p\u0101rdo\u0161anai \u0161aj\u0101 \u012bpa\u0161um\u0101 ir bijusi deklar\u0113ta dz\u012bvesvieta.<\/p>\n<\/li>\n<\/ol>\n Nodoklis var netikt piem\u0113rots<\/strong>, ja \u012bpa\u0161ums bijis:<\/p>\n vien\u012bgais \u012bpa\u0161ums 60 m\u0113ne\u0161u laik\u0101 l\u012bdz p\u0101rdo\u0161anai.<\/p>\n<\/li>\n<\/ul>\n Ja ien\u0101kums no vien\u012bg\u0101 p\u0101rdot\u0101 \u012bpa\u0161uma tiek reinvest\u0113ts funkcion\u0101li l\u012bdz\u012bg\u0101 nekustamaj\u0101 \u012bpa\u0161um\u0101<\/strong>:<\/p>\n 12 m\u0113ne\u0161u laik\u0101 pirms vai p\u0113c p\u0101rdo\u0161anas<\/strong>,<\/p>\n<\/li>\n un reinvest\u0113tais ien\u0101kums ir vismaz tikpat liels k\u0101 g\u016bt\u0101 starp\u012bba starp p\u0101rdo\u0161anas cenu un ieg\u0101des v\u0113rt\u012bbu, Funkcion\u0101li l\u012bdz\u012bgs \u012bpa\u0161ums<\/em> noz\u012bm\u0113, ka jauns \u012bpa\u0161ums tiek izmantots t\u0101d\u0101 pa\u0161\u0101 m\u0113r\u0137\u012b k\u0101 p\u0101rdotais (piem., dz\u012bvoklis aizvieto m\u0101ju un otr\u0101di).<\/p>\n<\/blockquote>\n Nodok\u013ca objekts ir st\u0101rb\u012bba starp p\u0101rdo\u0161anas cenu un uzr\u0101d\u012bto izmaksu b\u0101zi<\/strong>:<\/p>\n p\u0101rdo\u0161anas cena;<\/p>\n<\/li>\n m\u012bnus izmaksas par \u012bpa\u0161uma ieg\u0101di un dokument\u0113ti izdevumi (piem., not\u0101ra un zemesgr\u0101matas nodevas, komisijas maksa, remontdarbi, dokumenti, kas pier\u0101da izdevumus).<\/p>\n<\/li>\n<\/ul>\n Ja \u012bpa\u0161ums p\u0101rdots ar pe\u013c\u0146u, bet pieder\u0113jis pietiekami ilgi vai atbilst atbr\u012bvojumu nosac\u012bjumiem (skat. augst\u0101k), tad nodoklis var netikt piem\u0113rots<\/strong>.<\/p>\n Ja ien\u0101kums no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas ir apliekams:<\/p>\n deklar\u0101cija par kapit\u0101la pieauguma ien\u0101kumu<\/strong> j\u0101iesniedz VID elektroniski EDS sist\u0113m\u0101<\/strong>.<\/p>\n<\/li>\n Ja ien\u0101kums nav apliekams un nep\u0101rsniedz 10 000 EUR, deklar\u0113t nav oblig\u0101ti<\/strong>; tom\u0113r, ja tas p\u0101rsniedz \u0161o summu, to j\u0101nor\u0101da gada ien\u0101kumu deklar\u0101cij\u0101 k\u0101 neapliekamu ien\u0101kumu.<\/p>\n<\/li>\n<\/ul>\n Tas ir ikgad\u0113js nodoklis<\/strong>, kas nav tie\u0161i saist\u012bts ar \u012bpa\u0161uma p\u0101rdo\u0161anu, bet j\u0101\u0146em v\u0113r\u0101 \u012bpa\u0161uma tur\u0113\u0161anas izmaks\u0101s. PVN parasti neattiecas uz eso\u0161u dz\u012bvojamo \u012bpa\u0161umu p\u0101rdo\u0161anu (iz\u0146emot jaunu b\u016bvju p\u0101rdo\u0161anu) un netiek detaliz\u0113ti apskat\u012bts \u0161eit.<\/p>\n<\/li>\n<\/ul>\n Iev\u0113rojiet 60 m\u0113ne\u0161u \u012bpa\u0161uma ilgumu<\/strong> \u2014 tas ir iz\u0161\u0137iro\u0161s, lai pretend\u0113tu uz nodok\u013ca atbr\u012bvojumu.<\/p>\n<\/li>\n Deklar\u0113jiet dz\u012bvesvietu sav\u0101 \u012bpa\u0161um\u0101<\/strong>, ja pl\u0101nojat to p\u0101rdot k\u0101 galveno dz\u012bvesvietu \u2014 tas var atmaks\u0101ties nodok\u013cu zi\u0146\u0101.<\/p>\n<\/li>\n Saglab\u0101jiet visus dokumentus par ieguld\u012bjumiem<\/strong> (remonti, rekonstrukcijas, izdevumi par dokumentiem), jo tie samazina nodok\u013ca b\u0101zi.<\/p>\n<\/li>\n Ja pl\u0101nojat reinvest\u0113t pe\u013c\u0146u<\/strong>, izv\u0113rt\u0113jiet to laikus \u2014 termi\u0146u neiev\u0113ro\u0161ana var izmaks\u0101t vair\u0101k nek\u0101 visa nodok\u013ca summa.<\/p>\n<\/li>\n<\/ol>\n Nodok\u013cu politika nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161an\u0101 Latvij\u0101 2026. gad\u0101 ir pietiekami detaliz\u0113ta, ta\u010du t\u0101 pied\u0101v\u0101 vair\u0101kus leg\u0101lus veidus, k\u0101 izvair\u012bties vai samazin\u0101t nodok\u013ca saist\u012bbas<\/strong> (\u012bpa\u0161i galven\u0101s dz\u012bvesvietas p\u0101rdo\u0161anas un reinvest\u0113\u0161anas gad\u012bjumos). Pareiza pl\u0101no\u0161ana, dokument\u0101cija un laic\u012bga deklar\u0101ciju iesnieg\u0161ana nodro\u0161ina, ka nodoklis tiks piem\u0113rots tikai, ja tas tie\u0161\u0101m ir nepiecie\u0161ams.<\/p>\n Zem\u0101k ir praktiski, skait\u013cos balst\u012bti piem\u0113ri 2026. gadam<\/strong>, kas pal\u012bdz \u0101tri saprast, kad nodoklis j\u0101maks\u0101 un kad to var likum\u012bgi samazin\u0101t l\u012bdz nullei<\/strong>. Piem\u0113ri veidoti t\u0101, k\u0101 tos ikdien\u0101 analiz\u0113 nekustamo \u012bpa\u0161umu a\u0123enti, nodok\u013cu konsultanti un pirc\u0113ju\/p\u0101rdev\u0113ju p\u0101rst\u0101vji.<\/p>\n Situ\u0101cija<\/strong><\/p>\n Dz\u012bvoklis ieg\u0101d\u0101ts: 2018. gad\u0101 par 85 000 \u20ac<\/p>\n<\/li>\n Deklar\u0113ta dz\u012bvesvieta: 2019\u20132026 (vair\u0101k nek\u0101 12 m\u0113ne\u0161i p\u0113d\u0113jo 5 gadu laik\u0101)<\/p>\n<\/li>\n P\u0101rdo\u0161anas cena 2026. gad\u0101: 145 000 \u20ac<\/p>\n<\/li>\n<\/ul>\n Rezult\u0101ts<\/strong><\/p>\n Kapit\u0101la pieaugums: 60 000 \u20ac<\/p>\n<\/li>\n IIN: 0 \u20ac<\/strong><\/p>\n<\/li>\n<\/ul>\n K\u0101p\u0113c?<\/strong> pieder\u0113jis ilg\u0101k par 60 m\u0113ne\u0161iem;<\/p>\n<\/li>\n bijis deklar\u0113t\u0101 dz\u012bvesvieta.<\/p>\n<\/li>\n<\/ul>\n \u27a1 \u0160is ir dro\u0161\u0101kais un visbie\u017e\u0101k izmantotais nodok\u013ca atbr\u012bvojums<\/strong> Latvij\u0101.<\/p>\n Situ\u0101cija<\/strong><\/p>\n M\u0101ja ieg\u0101d\u0101ta: 2020. gad\u0101 par 120 000 \u20ac<\/p>\n<\/li>\n Citu \u012bpa\u0161umu nav<\/p>\n<\/li>\n P\u0101rdota 2026. gad\u0101 par 200 000 \u20ac<\/p>\n<\/li>\n Kapit\u0101la pieaugums: 80 000 \u20ac<\/p>\n<\/li>\n 12 m\u0113ne\u0161u laik\u0101 ieg\u0101d\u0101ts jauns dz\u012bvoklis par 190 000 \u20ac<\/p>\n<\/li>\n<\/ul>\n Rezult\u0101ts<\/strong><\/p>\n IIN: 0 \u20ac<\/strong><\/p>\n<\/li>\n<\/ul>\n K\u0101p\u0113c?<\/strong><\/p>\n P\u0101rdots vien\u012bgais \u012bpa\u0161ums<\/strong><\/p>\n<\/li>\n Pe\u013c\u0146a reinvest\u0113ta funkcion\u0101li l\u012bdz\u012bg\u0101 \u012bpa\u0161um\u0101<\/strong> noteiktaj\u0101 termi\u0146\u0101<\/p>\n<\/li>\n<\/ul>\n \u27a1 \u0160is scen\u0101rijs ir \u012bpa\u0161i aktu\u0101ls \u0123imen\u0113m, kas \u201cmaina dz\u012bves l\u012bmeni\u201d.<\/p>\n Situ\u0101cija<\/strong><\/p>\n Dz\u012bvoklis ieg\u0101d\u0101ts: 2023. gad\u0101 par 70 000 \u20ac<\/p>\n<\/li>\n Iz\u012br\u0113ts, deklar\u0113ta dz\u012bvesvieta citur<\/p>\n<\/li>\n P\u0101rdots 2026. gad\u0101 par 110 000 \u20ac<\/p>\n<\/li>\n Dokument\u0113ti remonta izdevumi: 10 000 \u20ac<\/p>\n<\/li>\n<\/ul>\n Apr\u0113\u0137ins<\/strong><\/p>\n Kapit\u0101la pieaugums: IIN (25,5%): 7 650 \u20ac<\/strong><\/p>\n<\/li>\n<\/ul>\n Secin\u0101jums<\/strong><\/p>\n Nav galven\u0101 dz\u012bvesvieta<\/p>\n<\/li>\n Nav reinvest\u012bcijas Situ\u0101cija<\/strong><\/p>\n Vien\u012bgais \u012bpa\u0161ums p\u0101rdots ar 100 000 \u20ac pe\u013c\u0146u<\/p>\n<\/li>\n Jaun\u0101 \u012bpa\u0161um\u0101 ieguld\u012bti 60 000 \u20ac<\/p>\n<\/li>\n<\/ul>\n Rezult\u0101ts<\/strong><\/p>\n Ar nodokli apliekam\u0101 summa: 40 000 \u20ac<\/p>\n<\/li>\n IIN (25,5%): 10 200 \u20ac<\/strong><\/p>\n<\/li>\n<\/ul>\n \u27a1 Reinvest\u012bcija samazina<\/strong>, bet ne vienm\u0113r piln\u012bb\u0101 likvid\u0113 nodokli.<\/p>\n Dz\u012bvesvieta nav deklar\u0113ta, lai gan faktiski tur dz\u012bvo.<\/p>\n<\/li>\n Remonta izdevumi nav dokument\u0113ti (bez r\u0113\u0137iniem ar pareiziem rekviz\u012btiem un \u012bpa\u0161uma adresi).<\/p>\n<\/li>\n \u012apa\u0161ums p\u0101rdots pirms 60 m\u0113ne\u0161u termi\u0146a<\/strong>.<\/p>\n<\/li>\n Reinvest\u012bcija veikta \u0101rpus 12 m\u0113ne\u0161u loga<\/strong>.<\/p>\n<\/li>\n Ien\u0101kums nav korekti deklar\u0113ts VID.<\/p>\n<\/li>\n<\/ol>\n Ja \u012bpa\u0161uma p\u0101rdo\u0161anas cena p\u0101rsniedz +50 000 \u20ac virs ieg\u0101des cenas<\/strong>, dar\u012bjumu pl\u0101no nevis p\u0113c sludin\u0101juma, bet p\u0113c nodok\u013cu lo\u0123ikas<\/strong>.<\/p>\n Pieredz\u0113:<\/p>\n pareizi sapl\u0101nots dar\u012bjums = 0 \u20ac nodok\u013cos<\/strong>;<\/p>\n<\/li>\n nep\u0101rdom\u0101ts dar\u012bjums = 5\u201325 t\u016bksto\u0161i \u20ac zaud\u0113jumu<\/strong>.<\/p>\n<\/li>\n<\/ul>\n Nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161ana 2026. gad\u0101 vairs nav tikai cenu jaut\u0101jums \u2013 t\u0101 ir nodok\u013cu strat\u0113\u0123ija<\/strong>. Tie, kas to saprot pirms dar\u012bjuma, saglab\u0101 kapit\u0101lu. Tie, kas uzzina p\u0113c tam, samaks\u0101 d\u0101rgi.<\/p>\n1. Iedz\u012bvot\u0101ju ien\u0101kuma nodoklis no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas<\/strong><\/h2>\n
Kapit\u0101la pieauguma nodoklis (IIN)<\/strong><\/h3>\n
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2. Kad ien\u0101kuma nodoklis nav j\u0101maks\u0101 (atbr\u012bvojumi)<\/strong><\/h2>\n
A. P\u0101rdots galvenais dz\u012bvojamais \u012bpa\u0161ums<\/strong><\/h3>\n
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B. Vien\u012bgais nekustamais \u012bpa\u0161ums<\/strong><\/h3>\n
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C. Reinvest\u012bcijas atbr\u012bvojums<\/strong><\/h3>\n
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\n\u2013 tad nodoklis nav j\u0101maks\u0101<\/strong> par \u0161o reinvest\u0113to da\u013cu.\u00a0<\/p>\n<\/li>\n<\/ul>\n\n
3. K\u0101 apr\u0113\u0137ina kapit\u0101la pieauguma nodokli<\/strong><\/h2>\n
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4. Nodok\u013cu deklar\u0113\u0161ana un termi\u0146i<\/strong><\/h2>\n
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5. Citas nodok\u013cu saist\u012bbas (opera) \u2014 \u012bs\u0101 piemin\u0113\u0161ana<\/strong><\/h2>\n
Nekustam\u0101 \u012bpa\u0161uma nodoklis (N\u012aN)<\/strong><\/h3>\n
\nNo 2026. gada nosac\u012bjumi par da\u017e\u0101d\u0101m N\u012aN atvieglojumu kategorij\u0101m turpin\u0101sies k\u0101 iepriek\u0161 (piem., \u0123imen\u0113m ar b\u0113rniem, pension\u0101riem) ar nosac\u012bjumu, ka par \u012bpa\u0161umu ir deklar\u0113ta dz\u012bvesvieta uz 1. janv\u0101ri<\/strong>.<\/p>\nAr PVN un citiem nodok\u013ciem<\/strong><\/h3>\n
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6. Praktiski ieteikumi p\u0101rdo\u0161anas pl\u0101no\u0161anai<\/strong><\/h2>\n
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\n\u00a0<\/h2>\n
Secin\u0101jums<\/h2>\n
\n1. Scen\u0101rijs: Galven\u0101s dz\u012bvesvietas p\u0101rdo\u0161ana \u2013 nodoklis 0 \u20ac<\/strong><\/h2>\n
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\n\u012apa\u0161ums:<\/p>\n\n
2. Scen\u0101rijs: Vien\u012bgais \u012bpa\u0161ums + reinvest\u012bcija \u2013 nodoklis 0 \u20ac<\/strong><\/h2>\n
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3. Scen\u0101rijs: Invest\u012bciju \u012bpa\u0161uma p\u0101rdo\u0161ana \u2013 nodoklis j\u0101maks\u0101<\/strong><\/h2>\n
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\n110 000 \u2212 (70 000 + 10 000) = 30 000 \u20ac<\/p>\n<\/li>\n\n
\n\u27a1 Nodoklis ir neizb\u0113gams<\/p>\n<\/li>\n<\/ul>\n4. Scen\u0101rijs: Da\u013c\u0113ja reinvest\u012bcija \u2013 nodoklis tikai par starp\u012bbu<\/strong><\/h2>\n
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5. Bie\u017e\u0101k\u0101s k\u013c\u016bdas, kas maks\u0101 t\u016bksto\u0161us<\/strong><\/h2>\n
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6. Profesion\u0101la rekomend\u0101cija 2026. gadam<\/strong><\/h2>\n
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\nNosl\u0113gum\u0101<\/strong><\/h2>\n
Jaun\u0101kie raksti<\/h2>