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Kas 1989 aastal ostetud talumaja ja hiljem juurde erastatud maa müümisel peaksin nüüd tulumaksu maksma?

Published on: Published in: Veebipäringud

Ostsin 1989.aastal talumaja kolhoosilt. 1997. aastal erastasin riigilt 30 ha selle talu juurde kuuluvat maad. Olen elanud ja elan praegugi selles majas. Kui nüüd sooviksin kogu kinnistu müüa, kas pean maksma tulumaksu?

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Vastus:

Maksuvabalt saab võõrandada kinnisasja, mille oluliseks osaks on eluasemena kasutatav eluruum. Kinnisasi on iseseisva üksusena kinnistusraamatusse kantud maatükk. Seega saab maksuvabalt müüa kogu maa juhul, kui 1989. ja 1997. aastal soetatud maad moodustavad ühe kinnistu. Kui on tegemist kahe eraldi kinnisasjaga, siis on maksuvaba ainult majaaluse maatüki müük.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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