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Kas elumaja juurde ostueesõigusega erastatud maa osalise müügi korral tuleb tasuda tulumaksu?

Published on: Published in: Veebipäringud

Kas elumaja juurde ostueesõigusega erastatud maa osalise müügi korral tuleb tasuda 21% tulumaksu?

Ette tänadesVallaste ja Partnerid Blog

Vastus:

Kui elumaja ei soetatud ostueesõigusega erastamisega, siis maksuvabastust ei saa rakendada ja tehing tuleb deklareerida. Maksustamisele kuulub mitte müügitulu, vaid kasu tehingust ehk see osa, mille võrra isiku vara on suurenenud. Vara võõrandamisest saadav kasu on müügitulu ja soetamismaksumuse vahe. Kasust on võimalik maha arvata vara võõrandamisega otseselt seotud dokumentaalselt tõendatud kulutused. Tehing kajastatakse tuludeklaratsiooni tabelis 6.3. Kui maa müügist saadud kasu ei ületa soetamismaksumust, siis maksukohustust ei teki.

Vallaste ja Partnerid vastad Teie küsimustele. Maksud ja raamatupidamine

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