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Kas tulundusühistu vara oma liikmele üleandmist maksustatakse?

Published on: Published in: Veebipäringud

Tulundusühistu soovib üle anda oma liikmeks olevale osaühingule osa oma varast (kinnistu). Kas sellega kaasnevad ka mingid maksukohustused või deklaratsioonid?Vallaste ja Partnerid Blog

Vastus:

Maksukohustus tekib juhul, kui kinnistu võõrandatakse turuhinnast odavamalt. Hinnavahe näidatakse vormi TSD lisa 6 real 10 ja maksustatakse tulumaksuseaduse § 49 alusel kui kingitus (TSD rida 11). Kui tegemist on seotud isikutega (vt TuMS § 8), siis võib maksuamet määrata tasumisele kuuluva tulumaksu TuMS § 50 alusel. 

Vallaste ja Partnerid vastad Teie küsimustele. Maksud ja raamatupidamine

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