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Kas peab maksma tulumaksu kui võõrandan oma liikmelisuse garaažiühistus?

Published on: Published in: Veebipäringud
Kas peab maksma ja kuidas arvestada tulumaksu, kui ma võõrandan oma liikmelisuse garaažiühistus (nüüd hooneühistus)? Oleme ehitanud 1970-ndatel ühiselt oma vahenditega 40 boksiga garaaži ja olen ühe boksi kasutaja algusest saadik tänase päevani.

Vallaste ja Partnerid Blog

Vastus:

Ühistu liikmelisuse võõrandamisel maksustatakse tulumaksuga müügihinna ja ühistule makstud osamaksu vahe. Kui osamaksude eraldi arvestust pole, siis võiks osamaksu suuruseks arvestada 1/40 garaažide ehitamise kogumaksumusest.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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