{"id":57496,"date":"2022-12-21T06:49:16","date_gmt":"2022-12-21T05:49:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/nodokli-un-nodevas\/"},"modified":"2025-11-26T04:00:57","modified_gmt":"2025-11-26T03:00:57","slug":"nodokli-un-nodevas","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lv\/nekustama-ipasuma-tiesibas\/nodokli-un-nodevas\/","title":{"rendered":"Nodok\u013ci un nodevas"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Nodok\u013ci un nodevas<\/h2>\n\n<p class=\"wp-block-paragraph\">\u012apa\u0161umties\u012bbu dz\u012bvok\u013ca ieg\u0101d\u0113 ir j\u0101maks\u0101 noteikti nodok\u013ci un nodevas. Tie ir uzskait\u012bti un s\u012bk\u0101k paskaidroti turpm\u0101k. <\/p>\n\n<h2 class=\"wp-block-heading\">Nekustam\u0101 \u012bpa\u0161uma ien\u0101kumu nodoklis (ImmoESt)<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekustam\u0101 \u012bpa\u0161uma ien\u0101kumu nodoklis ir nodoklis, kas j\u0101maks\u0101 p\u0101rdev\u0113jam.<\/p>\n\n<h3 class=\"wp-block-heading\">Nodok\u013ca likmes apm\u0113rs<\/h3>\n\n<p class=\"wp-block-paragraph\">Priv\u0101tu zemesgabalu atsavin\u0101\u0161anas dar\u012bjumi parasti ir pak\u013cauti \u012bpa\u0161ai nodok\u013ca likmei 30 procentu apm\u0113r\u0101. Nekustam\u0101 \u012bpa\u0161uma ien\u0101kumu nodok\u013ca apr\u0113\u0137ins tiek veikts pirkuma l\u012bguma veid\u0101 m\u016bsu kancelejas ietvaros. <\/p>\n\n<h3 class=\"wp-block-heading\">Iz\u0146\u0113mumi no nekustam\u0101 \u012bpa\u0161uma ien\u0101kumu nodok\u013ca<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Galven\u0101s dz\u012bvesvietas atbr\u012bvojums<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u012apa\u0161umties\u012bbu dz\u012bvok\u013ca atsavin\u0101\u0161ana k\u0101 galven\u0101 dz\u012bvesvieta noteiktos apst\u0101k\u013cos p\u0101rdev\u0113jam ir atbr\u012bvota no nodok\u013ca. P\u0101rdev\u0113jam no ieg\u0101des l\u012bdz atsavin\u0101\u0161anai nep\u0101rtraukti vismaz divus gadus taj\u0101 ir j\u0101dz\u012bvo. Pret\u0113j\u0101 gad\u012bjum\u0101 atbr\u012bvojums st\u0101jas sp\u0113k\u0101 ar\u012b tad, ja p\u0101rdev\u0113js p\u0113d\u0113jo 10 gadu laik\u0101 pirms atsavin\u0101\u0161anas vismaz 5 gadus nep\u0101rtraukti taj\u0101 ir dz\u012bvojis.  <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ra\u017eot\u0101ja atbr\u012bvojums<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pa\u0161u uzb\u016bv\u0113tai \u0113kai, piem\u0113ram, otr\u0101s dz\u012bvesvietas \u0113kai, nodok\u013ca atbr\u012bvojums attiecas tikai uz \u0113ku, nevis uz zemi.<\/p>\n\n<h3 class=\"wp-block-heading\">Cita nodok\u013ca likme<\/h3>\n\n<p class=\"wp-block-paragraph\">Jauniem zemesgabaliem (ieg\u0101de no 31.03.2002.) un veciem zemesgabaliem (ieg\u0101de pirms 31.03.2002.) nodok\u013ca likme at\u0161\u0137iras.<\/p>\n\n<p class=\"wp-block-paragraph\">Veciem zemesgabaliem tiek izmantota nodok\u013ca likme 4,2 % no atsavin\u0101\u0161anas ie\u0146\u0113mumiem. Veciem zemesgabaliem, kas p\u0101rklasific\u0113ti par b\u016bvzemi, nodok\u013ca likme ir 18 % no atsavin\u0101\u0161anas ie\u0146\u0113mumiem. <\/p>\n\n<p class=\"wp-block-paragraph\">Jauniem zemesgabaliem ir sp\u0113k\u0101 \u012bpa\u0161\u0101s nodok\u013ca likmes noteikumi.<\/p>\n\n<h2 class=\"wp-block-heading\">Zemes ieg\u0101des nodoklis (GrESt)<\/h2>\n\n<p class=\"wp-block-paragraph\">Zemes ieg\u0101des nodoklis attiecas uz zemesgabalu ieg\u0101di Austrijas teritorij\u0101. Ar zemesgabaliem GrESt likuma izpratn\u0113 saprot: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zeme un augsne<\/li>\n\n\n\n<li>\u0112kas<\/li>\n\n\n\n<li>Pieaugumu un piederumus, piem\u0113ram, automa\u0161\u012bnas riepas pie automa\u0161\u012bnas, traktoru pie lauku saimniec\u012bbas <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">GrESt ir ImmoESt ekvivalents un to maks\u0101 pirc\u0113js.<\/p>\n\n<h3 class=\"wp-block-heading\">GrESt apr\u0113\u0137ina b\u0101ze<\/h3>\n\n<p class=\"wp-block-paragraph\">Apr\u0113\u0137ina b\u0101zei tiek \u0146emtas v\u0113r\u0101 tr\u012bs da\u017e\u0101das v\u0113rt\u012bbas:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pretsnieguma v\u0113rt\u012bba<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Parasti GrESt tiek apr\u0113\u0137in\u0101ts no pretsnieguma v\u0113rt\u012bbas (pirkuma cenas) plus p\u0101r\u0146emtaj\u0101m saist\u012bb\u0101m, piem\u0113ram, par\u0101diem vai lieto\u0161anas ties\u012bb\u0101m.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Zemes v\u0113rt\u012bba<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">T\u0101 k\u0101 d\u0101vin\u0101juma vai mantojuma gad\u012bjum\u0101 nav pretsnieguma (pirkuma cenas), \u0161ajos gad\u012bjumos tiek noteikta zemesgabala v\u0113rt\u012bba un t\u0101 tiek izmantota k\u0101 v\u0113rt\u012bbas apr\u0113\u0137ina b\u0101ze GrESt.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Vienot\u0101 v\u0113rt\u012bba<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Apr\u0113\u0137ina b\u0101ze p\u0113c vien\u012bbas v\u0113rt\u012bbas ir paredz\u0113ta lauksaimniec\u012bbas un me\u017esaimniec\u012bbas zemesgabalu ieg\u0101dei.<\/p>\n\n<h3 class=\"wp-block-heading\">Iz\u0146\u0113mumi no zemes ieg\u0101des nodok\u013ca priv\u0101taj\u0101 jom\u0101<\/h3>\n\n<p class=\"wp-block-paragraph\">No GrESt ir atbr\u012bvota kop\u012bgas dz\u012bvesvietas bezmaksas ieg\u0101de partnera no laul\u012bbas vai re\u0123istr\u0113tas partnerattiec\u012bbas. Tam nepiecie\u0161ami \u0161\u0101di priek\u0161nosac\u012bjumi: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Abiem partneriem j\u0101b\u016bt vien\u0101d\u0101m da\u013c\u0101m dz\u012bvokl\u012b. T\u0101p\u0113c viena puse j\u0101nodod otram partnerim. <\/li>\n\n\n\n<li>Dz\u012bvoklim j\u0101kalpo partnera steidzamaj\u0101m m\u0101jok\u013ca vajadz\u012bb\u0101m.<\/li>\n\n\n\n<li>Iepriek\u0161\u0113jais kop\u012bgais dz\u012bvoklis tiek pamests.<\/li>\n\n\n\n<li>Dz\u012bvok\u013ca attiec\u012bbas j\u0101izveido tr\u012bs m\u0113ne\u0161u laik\u0101 p\u0113c ieg\u0101des\/pabeig\u0161anas.<\/li>\n\n\n\n<li>\u012apa\u0161umties\u012bbu attiec\u012bbas nedr\u012bkst main\u012bties pirmaj\u0101 piecu gadu laik\u0101. Dz\u012bvokl\u012b \u0161aj\u0101 laik\u0101 ar\u012b j\u0101dz\u012bvo. <\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Tarifi<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Maksas ieg\u0101des<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Zemes ieg\u0101des nodoklis maksas ieg\u0101d\u0113s princip\u0101 ir 3,5 % no apr\u0113\u0137ina b\u0101zes.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Bezmaksas ieg\u0101des un ieg\u0101des \u0123imenes lok\u0101<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Bezmaksas ieg\u0101d\u0113s, piem\u0113ram, d\u0101vin\u0101jum\u0101, k\u0101 ar\u012b maksas ieg\u0101d\u0113s \u0123imenes lok\u0101 tiek piem\u0113rots pak\u0101penisks tarifs. Ieg\u0101des tiek uzskat\u012btas par atvieglot\u0101m. <\/p>\n\n<p class=\"wp-block-paragraph\">Nodoklis \u0161aj\u0101 gad\u012bjum\u0101 ir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pirmajiem 250 000 \u20ac 0,5 %<\/li>\n\n\n\n<li>N\u0101kamajiem 150 000 \u20ac 2 %<\/li>\n\n\n\n<li>No 400 000 \u20ac 3,5 %<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Nodok\u013ca par\u0101ds<\/h2>\n\n<p class=\"wp-block-paragraph\">Nodok\u013ca par\u0101ds rodas, tikl\u012bdz ieg\u0101des process ir izpild\u012bts. Ieg\u0101des process jeb saist\u012bbu dar\u012bjums \u0161aj\u0101 gad\u012bjum\u0101 ir pirkuma l\u012bgums. P\u0101rdev\u0113js un pirc\u0113js k\u013c\u016bst par nodok\u013ca par\u0101dniekiem, jo vi\u0146i ir pirkuma l\u012bgum\u0101 iesaist\u012bt\u0101s personas.  <\/p>\n\n<p class=\"wp-block-paragraph\">Nodok\u013ca par\u0101ds k\u013c\u016bst maks\u0101jams 15. datum\u0101 otr\u0101 m\u0113ne\u0161a p\u0113c ra\u0161an\u0101s.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Nodok\u013cu nomaksas apliecin\u0101jums saska\u0146\u0101 ar BAO \u00a7 160<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Beziebildumu apliec\u012bba ir nepiecie\u0161ama ierakst\u012b\u0161anai zemesgr\u0101mat\u0101 saist\u012bb\u0101 ar \u012bpa\u0161umties\u012bbu ieg\u016b\u0161anu. T\u0101 j\u0101ieg\u016bst no atbild\u012bg\u0101s finan\u0161u p\u0101rvaldes un apliecina, ka zemes ieg\u0101des nodoklis ir samaks\u0101ts. <\/p>\n\n<h2 class=\"wp-block-heading\">Ierakst\u012b\u0161anas nodevas<\/h2>\n\n<p class=\"wp-block-paragraph\">Ierakst\u012b\u0161anas nodevas \u012bpa\u0161umties\u012bbu dz\u012bvoklim ir 1,1 % no kop\u0113j\u0101s pirkuma cenas.<\/p>\n\n<p class=\"wp-block-paragraph\">Maksas un bezmaksas ieg\u0101d\u0113s \u0123imenes lok\u0101 ierakst\u012b\u0161anas nodevas izmaksas tiek apr\u0113\u0137in\u0101tas no tr\u012bsk\u0101r\u0161\u0101s vien\u012bbas v\u0113rt\u012bbas (ne vair\u0101k k\u0101 viena tre\u0161da\u013ca no tirgus v\u0113rt\u012bbas).<\/p>\n\n<p class=\"wp-block-paragraph\">Iesnieguma nodevas zemesgr\u0101matai papildus ir 47,00 \u20ac, ja tas notiek elektroniski. Rakstiska iesnieguma nodeva ir 67,00 \u20ac. <\/p>\n\n<h2 class=\"wp-block-heading\">Citas l\u012bguma izstr\u0101des izmaksas<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Not\u0101ra izmaksas parakstu apliecin\u0101\u0161anai<\/li>\n\n\n\n<li>Advok\u0101ta izmaksas l\u012bguma izstr\u0101dei un pirkuma noform\u0113\u0161anai<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"Nodok\u013ci un nodevas \u012apa\u0161umties\u012bbu dz\u012bvok\u013ca ieg\u0101d\u0113 ir j\u0101maks\u0101 noteikti nodok\u013ci un nodevas. Tie ir uzskait\u012bti un s\u012bk\u0101k paskaidroti turpm\u0101k. Nekustam\u0101 \u012bpa\u0161uma ien\u0101kumu nodoklis (ImmoESt) Nekustam\u0101 \u012bpa\u0161uma ien\u0101kumu nodoklis ir nodoklis, &#8230;","protected":false},"author":1,"featured_media":0,"parent":68941,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1159],"tags":[],"class_list":["post-57496","page","type-page","status-publish","hentry","category-nekustama-ipasuma-tiesibas"],"acf":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"336x":false,"352x":false,"woocommerce_thumbnail":false,"woocommerce_single":false,"woocommerce_gallery_thumbnail":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/lv\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Nodok\u013ci un nodevas \u012apa\u0161umties\u012bbu dz\u012bvok\u013ca ieg\u0101d\u0113 ir j\u0101maks\u0101 noteikti nodok\u013ci un nodevas. Tie ir uzskait\u012bti un s\u012bk\u0101k paskaidroti turpm\u0101k. Nekustam\u0101 \u012bpa\u0161uma ien\u0101kumu nodoklis (ImmoESt) Nekustam\u0101 \u012bpa\u0161uma ien\u0101kumu nodoklis ir nodoklis, ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/57496","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/comments?post=57496"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/57496\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/68941"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/media?parent=57496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/categories?post=57496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/tags?post=57496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}