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Kas pärijad peavad tulumaksu maksma, kui isa ei oleks pidanud õigusvastaselt võõrandatud vara tagastamise teel saadud maa müügil maksma?

Published on: märts 17, 2014 Published in: Veebipäringud

Isa omandas õigusvastaselt võõrandatud vara tagastamise teel maa. Müügi korral see tulumaksuga maksustamisele ei kuulu. Isa surma korral pärivad lapsed. Kui pärijad müüvad selle maa, siis neid ei saaks maksustada erinevalt olukorrast, kui pärandaja oleks oma eluajal maa võõrandatud, st tulumaksuga ei maksustata. Tulumaksuvabastus on seotud maaga (kui tagastamise ajal ei oleks isa elanud, oleksid õigustatud subjektideks osutunud tema lapsed).
Kui see nii ei ole st pärijad peavad tulumaksu maksma, siis millele see tugineb?
Vallaste ja Partnerid Blog

Vastus:

Tulumaksu maksma ei pea. Riigikohtu 12.02.2014 otsuses nr 3-3-1-97-13 selgitatakse, et pärandi vastuvõtmisega lähevad pärijale üle kõik pärandaja 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. Õigusvastaselt võõrandatud maa maksuvaba müümise õigus on tavaline varaline õigus, mis ei ole pärandaja isikuga lahutamatult seotud. Võrdse kohtlemise põhimõttest lähtuvalt tuleb pärijat maksustada samamoodi nagu oleks maksustatud pärandajat, kui too oleks oma eluajal tagastatud vara võõrandanud.

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