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Kas eraisikul tekib maksukohustus, kui mõne aasta pärast saab tagasi korteri, mida firma remontis ja välja rentis?

Published on: juuli 30, 2013 Published in: Veebipäringud

Juriidiline isik (käibemaksukohustuslane) sai tasuta kasutamise lepinguga oma valdusesse korteri, mida tulenevalt nimetatud lepingust tohib ta kasutada oma ettevõtluseks, sh osutada selle korteri renditeenust. Põhjuseks asjaolu, et füüsilisel isikul seisis korter tühjana ja oli hävimisohus finantsvahendite puudumisel. Juriidiline isik on teostanud pinnal remondi ja soetanud tehnikat (boiler, kaminahi) ning sisustust (uued uksed, trepp, käsipuud, esiku sisustus). Kuna tegemist on ettevõtluse tarbeks tehtud kuludega, on nendelt maha arvestatud käibemaks ja nii on ka Maksu- ja tolliametile esitatud käibemaksudeklaratsioonid. Tegemist on eluruumiga ja nüüd juriidiline isik sõlmis üürilepingu füüsilise isikuga. Eluruumi omanik mingit tulu ei saa, üürimaksed laekuvad juriidilise isiku kontole. Küsimused:
1. Kuidas peab juriidiline isik saadud teenust deklareerima ja laekunud summade pealt makse maksma, kui igakuuliselt esitatakse üürnikule arve teenuse osutamise kohta?
2. Kas igakuise renditeenuse arve peal tohib või peab näitama eraldi reana ka käibemaksusumma?
3. Kuidas ja millist tulu on saanud füüsiline isik, kui tasuta kasutamise leping 2014 mais ära lõppeb ja ta valduse tagasi saab (juriidiline isik eeldatavalt teenib selle ajaga tagasi oma tehtud kulutused ja saab ka mõningast tulu)?

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Vastus:

Kuna eluruumi üüriteenuse käive on maksuvaba, siis ei tohi üüriarveil käibemaksu näidata ja korteri remondi ja parendamise ning sisustuse soetamisega seotud käibemaksu ei tohtinud maha arvata. Esitatud käibedeklaratsioonid tuleb tagasiulatuvalt korrigeerida ja tasuda enamnäidatud sisendkäibemaksult arvestatud intress. Ükski juriidiline isik ei maksa tulumaksu üheltki saadud tulult. Füüsilise isiku tulu ei sõltu korterit kasutanud äriühingu majandustegevuse tulemuslikkusest. Kui äriühing korterile tehtud parendusi valduse üleandmisel ei eemalda, siis maksab ta tehtud kingituselt tulumaksu, mille arvutamise aluseks on parendustele tehtud kulutused. Kuna kingituse saajaks on äriühingule võlaõigusliku lepingu alusel teenust osutanud isik, siis tuleb kingitus maksustada nagu erisoodustus.

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