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Kas naine peaks maksma maamaksu poole maa pealt, sest kinnistu on soetatud abielu ajal aga omanikuks märgitud vaid mees?

Published on: Published in: Veebipäringud
Meil on maja, mis on soetatud abielu ajal. Kinnistusraamatusse on omanikuna märgitud ainult mees. Tema rahvastikuregistrijärgne elukoht on ka sellel aadressil. Naise registrijärgne elukoht on teisel aadressil. Maksuvabastus kodualuse maa pealt on arvutatud mehele kogu maa pealt. Küsimus on selline, et kas naine peaks maksma maamaksu poole maa pealt, sest kinnistu on tegelikult ju abielu ajal soetatud ühisomand, kuigi omanikuks on märgitud vaid üks abikaasa?

Vallaste ja Partnerid Blog

Vastus:

Kuna maa on mehe ainuomandis, siis naine maamaksu maksma ei pea, sõltumata sellest, kus on tema registrijärgne elukoht. Maamaksu tasumise aluseks on maksuameti poolt saadetud maksuteade ja maa maksuvabastus arvestatakse automaatselt. Seega pole maamaksu (osaline) tasumine võimalikki.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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