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Milline on korrektne ja soodsaim viis ettevõttele sportlase toetamiseks?

Published on: märts 14, 2014 Published in: Veebipäringud

Sooviksin teada, kui palju lisandub makse ettevõttele, kui ta toetab sportlast: ilma lepinguta (st stipendium), lepinguga (siis lisandub tulumaks ja sotsiaalmaks?) ning läbi MTÜ (ehk raha liiguks läbi spordiklubi, kus sportlane registreeritud).
Milline toetuse viis oleks ettevõttele kõige soodsam?
Vallaste ja Partnerid Blog

Vastus:

Kui sportlane pole ettevõtte töötaja ega töötaja lähisugulane ja ta ei pea saadu eest ettevõtte heaks midagi tegema, siis on tegu kingitusega, pole vahet, kuidas seda nimetada. Lisandub tulumaks 21/79 kingituse väärtusest. Kui sportlane peab saadud hüve eest midagi tegema, siis on tegu teenuse osutamisega (näiteks reklaamimine). Kui sportlane ei ole FIE, siis peab ettevõte teenustasust pidama kinni tulumaksu 21% ja tasuma sotsiaalmaksu 33%. Mitterahalist tasu käsitletakse erisoodustusena. Kui spordiklubi on kantud tulumaksusoodustusega organisatsioonide nimekirja, siis võib klubile maksuvabalt annetada kuni 3% väljamakstud palgasummast. Mis üle selle, maksustatakse tulumaksuga. Kui klubi osutab näiteks reklaamiteenust, siis on tegu tavalise äriga. Klubi poolt makstav stipendium on teatud tingimustel maksuvaba.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.
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