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Kas siis ei pea deklareerima, kui müüsin korteri ja ostsin teise asemele?

Published on: märts 5, 2013 Published in: Veebipäringud
Tere!
Mõned aastad tagasi osteti uusehitisse korter, mida omanik ise ei kasutatud peamise elukohana. Nüüd on korter müüdud ning ostuhinnast kõrgema hinnaga. Sama aasta jooksul osteti väiksem korter teise linna. Kas sellisel juhul tuleb maksta esimese korteri müügist saadud kasumi pealt tulumaksu või on kuidagi võimalik näidata korterite vahetamist, sest reaalselt tulu ju müügist ikkagi ei tekkinud?
Aitäh!

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Vastus:

Tulumaksukohustust ei teki üksnes sellise korteri müügi korral, mida müüja kasutas vahetult enne võõrandamist oma alalise või peamise elukohana. Kas korteri müünud inimene hiljem midagi ostis või mitte, ei oma mingit tähendust.

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