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Kas pärandvara müügi puhul võib tulumaksust maha arvata pärandaja kulud vara soetamiseks?

Published on: Published in: Veebipäringud

Tere,
Kas pärandvara müügi puhul võib tulumaksust maha arvata pärandaja kulud vara soetamiseks?

Vallaste ja Partnerid Blog

Vastus:

Võib küll, pärandajalt lähevad pärijale üle kõik õigused ja kohustused, välja arvatud need, mis oma olemuselt on lahutamatult seotud pärandaja isikuga või mis seadusest tulenevalt ei saa ühelt isikult teisele üle minna. Vara võõrandamisest saadud kasu arvestamisel arvatakse müügitulust lisaks müügikuludele maha ka pärandaja poolt kantud vara soetamiskulud.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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