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Tag: kasu kinnisasja võõrandamisest

Päritud maa müük

Kas Eesti füüsiliselt isikult teisele füüsilisele isikule müüdava põllumajandusliku otstarbega maa müük on kuidagi maksustatav? Ehitist maatükil ei ole. Maa on saadud pärimise teel. Vastus: Tulumaksuga maksustatakse kinnisasja võõrandamisest saadud kasu. Kasu võrdub müügitulu miinus müügiga seotud kulud miinus vara soetamismaksumus. Pärandina saadud maa võõrandamisel peaks arvesse minema ka pärandaja

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