{"id":80884,"date":"2025-08-08T08:03:25","date_gmt":"2025-08-08T06:03:25","guid":{"rendered":"https:\/\/harlander-partner.eu\/mantojuma-tiesibas-un-profilakse\/nekustama-ipasuma-iegades-nodoklis-mantojuma-tiesibas\/"},"modified":"2025-11-26T08:00:56","modified_gmt":"2025-11-26T07:00:56","slug":"nekustama-ipasuma-iegades-nodoklis-mantojuma-tiesibas","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lv\/mantojuma-tiesibas-un-profilakse\/nekustama-ipasuma-iegades-nodoklis-mantojuma-tiesibas\/","title":{"rendered":"Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis mantojuma ties\u012bb\u0101s"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis mantojuma ties\u012bb\u0101s<\/h2><ul><li><a href=\"#h-grunderwerbssteuer-im-erbrecht\" data-level=\"2\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis mantojuma ties\u012bb\u0101s<\/a><\/li><li><a href=\"#h-zeitpunkt-der-falligkeit\" data-level=\"2\">Maks\u0101juma termi\u0146\u0161<\/a><\/li><li><a href=\"#h-hohe-der-grunderwerbssteuer-im-erbfall\" data-level=\"2\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca apm\u0113rs mantojuma gad\u012bjum\u0101<\/a><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Apr\u0113\u0137ina pamats:<\/a><\/li><li><a href=\"#h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\" data-level=\"2\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca atlik\u0161ana vai maks\u0101jums pa da\u013c\u0101m<\/a><\/li><li><a href=\"#h-steuerfreie-erwerbe\" data-level=\"2\">Nodok\u013ca atbr\u012bvojumi<\/a><\/li><li><a href=\"#h-eintragungsgebuhr-in-das-grundbuch\" data-level=\"2\">Ierakst\u012b\u0161anas maksa zemesgr\u0101mat\u0101<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Bie\u017e\u0101k uzdotie jaut\u0101jumi \u2013 BUJ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbssteuer-im-erbrecht\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis mantojuma ties\u012bb\u0101s<\/h2>\n\n<p class=\"wp-block-paragraph\">Kad nekustamais \u012bpa\u0161ums p\u0101riet mantojuma ce\u013c\u0101, bie\u017ei rodas jaut\u0101jums, vai tiek piem\u0113rots nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis. Atbilde ne vienm\u0113r ir viennoz\u012bm\u012bga, jo ne katrs ieguvums n\u0101ves d\u0113\u013c ir atbr\u012bvots no nodok\u013ca. Kas \u0161eit nepareizi pl\u0101no vai r\u012bkojas p\u0101r\u0101k v\u0113lu, risk\u0113 ar nevajadz\u012bg\u0101m izmaks\u0101m.  <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis princip\u0101 tiek piem\u0113rots pie katra zemesgabala ieg\u0101des, t\u0101tad ar\u012b tad, kad \u012bpa\u0161uma ties\u012bbu p\u0101reja notiek <strong>mantojuma, nov\u0113l\u0113juma vai d\u0101vin\u0101juma n\u0101ves gad\u012bjum\u0101<\/strong> ce\u013c\u0101<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp\" alt=\"Ar\u012b mantojot nekustamo \u012bpa\u0161umu, tiek piem\u0113rots nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis. Inform\u0113jieties tagad un izvairieties no d\u0101rg\u0101m k\u013c\u016bd\u0101m.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-zeitpunkt-der-falligkeit\">Maks\u0101juma termi\u0146\u0161<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis rodas vienm\u0113r, kad zemesgabals, m\u0101ja vai dz\u012bvoklis p\u0101riet uz citu personu. Tas attiecas ar\u012b uz: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>ieg\u0101di <strong><a href=\"https:\/\/harlander-partner.eu\/lv\/mantojuma-tiesibas-un-profilakse\/likumiska-mantosana\/\">likum\u012bg\u0101s manto\u0161anas<\/a><\/strong> ce\u013c\u0101<\/li>\n\n\n\n<li><strong>p\u0113d\u0113j\u0101s gribas r\u012bkojumiem<\/strong> (piem\u0113ram, <a href=\"https:\/\/harlander-partner.eu\/lv\/mantojuma-tiesibas-un-profilakse\/novelejums\/\" target=\"_blank\" rel=\"noreferrer noopener\">nov\u0113l\u0113jums<\/a>,<a href=\"https:\/\/harlander-partner.eu\/lv\/mantojuma-tiesibas-un-profilakse\/testaments\/\"> testaments<\/a>)<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/harlander-partner.eu\/lv\/mantojuma-tiesibas-un-profilakse\/davinajums-naves-gadijuma\/\" target=\"_blank\" rel=\"noreferrer noopener\">d\u0101vin\u0101jumiem n\u0101ves gad\u012bjum\u0101<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Svar\u012bgi: nodok\u013ca pien\u0101kums rodas <strong>ne ar n\u0101vi<\/strong>, bet tikai ar nekustam\u0101 \u012bpa\u0161uma <a href=\"https:\/\/harlander-partner.eu\/lv\/mantojuma-tiesibas-un-profilakse\/mantojuma-nodosana\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>pie\u0161\u0137ir\u0161anu<\/strong><\/a>. Ja nekustamais \u012bpa\u0161ums tiek p\u0101rdots iepriek\u0161 mantojuma proced\u016bras laik\u0101, nodoklis tiek piem\u0113rots pirc\u0113jam. <\/p>\n\n<p class=\"wp-block-paragraph\">Turkl\u0101t \u00a7 1 GrEStG nosaka citus ar nodokli apliekamos dar\u012bjumus, kas var rasties ar\u012b mantojuma kontekst\u0101, piem\u0113ram, \u012bpa\u0161uma ties\u012bbu pras\u012bjuma nodo\u0161ana, realiz\u0101cijas ties\u012bbu ieg\u016b\u0161ana, dal\u012bbnieku mai\u0146a vai vismaz 95 % da\u013cu apvieno\u0161ana nekustam\u0101 \u012bpa\u0161uma \u012bpa\u0161nieka sabiedr\u012bb\u0101.<\/p>\n\n<p class=\"wp-block-paragraph\">Papildu inform\u0101ciju par ar nodokli apliekamajiem ieg\u0101des dar\u012bjumiem atrad\u012bsiet m\u016bsu <a href=\"https:\/\/harlander-partner.eu\/lv\/nekustama-ipasuma-tiesibas\/nekustama-ipasuma-iegades-nodoklis\/\" target=\"_blank\" rel=\"noreferrer noopener\">visp\u0101r\u0113j\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca lap\u0101<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-der-grunderwerbssteuer-im-erbfall\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca apm\u0113rs mantojuma gad\u012bjum\u0101<\/h2>\n\n<p class=\"wp-block-paragraph\">Pie bezmaksas ieg\u0101des mantojuma ce\u013c\u0101 atvieglotaj\u0101 \u0123imenes lok\u0101 tiek piem\u0113rots <strong>pak\u0101penisks tarifs<\/strong>. Nodoklis tiek apr\u0113\u0137in\u0101ts proporcion\u0101li \u0161\u0101di: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>3,5 %<\/strong> no vis\u0101m p\u0101r\u0113j\u0101m summ\u0101m<\/li>\n\n\n\n<li><strong>0,5 %<\/strong> no pirmajiem <strong>250 000 \u20ac<\/strong> nekustam\u0101 \u012bpa\u0161uma v\u0113rt\u012bbas<\/li>\n\n\n\n<li><strong>2,0 %<\/strong> no n\u0101kamajiem <strong>150 000 \u20ac<\/strong> (t\u0101tad da\u013ca starp 250 001 \u20ac un 400 000 \u20ac)<\/li>\n\n\n\n<li>Pie <strong>uz\u0146\u0113mumu nodo\u0161anas<\/strong> \u0123imenes ietvaros papildus tiek piem\u0113rots <strong>atbr\u012bvojums 900 000 \u20ac apm\u0113r\u0101<\/strong>, pie <strong>lauksaimniec\u012bbas un me\u017esaimniec\u012bbas zemesgabaliem<\/strong> tas ir 365 000 \u20ac.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bez bezmaksas ieg\u0101des dar\u012bjumiem past\u0101v ar\u012b <strong>da\u013c\u0113ji maksas ieg\u0101des<\/strong>. Ja atl\u012bdz\u012bba ir starp 30 % un 70 % no nekustam\u0101 \u012bpa\u0161uma v\u0113rt\u012bbas, tiek piem\u0113roti gan pak\u0101peniskais tarifs, gan visp\u0101r\u0113j\u0101 likme 3,5 % proporcion\u0101li. Pie atl\u012bdz\u012bbas virs 70 % tiek piem\u0113rota piln\u0101 nodok\u013ca likme.  <\/p>\n\n<p class=\"wp-block-paragraph\">Par <strong>atl\u012bdz\u012bbu<\/strong> uzskata katru vienoto sniegumu, ko ieguv\u0113js sniedz par nekustam\u0101 \u012bpa\u0161uma sa\u0146em\u0161anu, piem\u0113ram, pirkuma cenu, par\u0101du p\u0101r\u0146em\u0161anu vai dz\u012bvo\u0161anas ties\u012bbu pie\u0161\u0137ir\u0161anu atsavin\u0101\u0161anas lab\u0101.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Uzman\u012bbu<\/strong>: \u0161is tarifs attiecas tikai uz ieg\u0101d\u0113m <strong>\u0161auri defin\u0113t\u0101 \u0123imenes lok\u0101<\/strong>, piem\u0113ram, laul\u0101tie, b\u0113rni, mazb\u0113rni, vec\u0101ki, br\u0101\u013ci un m\u0101sas, br\u0101\u013ca\/m\u0101sas b\u0113rni, aud\u017eub\u0113rni vai pam\u0101tes\/pat\u0113va b\u0113rni, k\u0101 ar\u012b dz\u012bvesbiedri ar kop\u0113jo galveno dz\u012bvesvietu.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Apr\u0113\u0137ina pamats:<\/h2>\n\n<p class=\"wp-block-paragraph\">Nodok\u013ca apr\u0113\u0137ins balst\u0101s uz nekustam\u0101 \u012bpa\u0161uma <strong>tirgus v\u0113rt\u012bbu<\/strong> pie\u0161\u0137ir\u0161anas br\u012bd\u012b. T\u0101 saukt\u0101 <strong>nekustam\u0101 \u012bpa\u0161uma v\u0113rt\u012bba<\/strong> tiek noteikta, izmantojot modeli vai eksperta atzinumu.  <\/p>\n\n<blockquote class=\"wp-block-quote\">\n<p class=\"wp-block-paragraph\">Pie lauksaimniec\u012bbas un me\u017esaimniec\u012bbas zemesgabaliem paliek noteico\u0161\u0101 vien\u012bbas v\u0113rt\u012bba, ja plat\u012bba tie\u0161i kalpo lauksaimniec\u012bbas ien\u0101kumiem. <strong>Ir svar\u012bgi at\u0161\u0137irt zemes \u012bpa\u0161umu no lauksaimniec\u012bbas un me\u017esaimniec\u012bbas \u012bpa\u0161uma:<\/strong> zemesgabali, kas tiek izmantoti tikai lauksaimniec\u012bb\u0101 vai me\u017esaimniec\u012bb\u0101, pieder pie lauksaimniec\u012bbas un me\u017esaimniec\u012bbas \u012bpa\u0161uma. Visi p\u0101r\u0113jie nekustamie \u012bpa\u0161umi ietilpst zemes \u012bpa\u0161um\u0101. \u0160\u012b klasifik\u0101cija tie\u0161i ietekm\u0113 apr\u0113\u0137ina pamatu un nodok\u013ca likmi.  <\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\"><strong>Piem\u0113rs<\/strong><br\/>D\u0113ls manto vec\u0101ku m\u0101ju ar tirgus v\u0113rt\u012bbu 300 000 \u20ac, nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis ir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>0,5 % no 250 000 \u20ac = 1250 \u20ac<\/li>\n\n\n\n<li>2,0 % no 50 000 \u20ac = 1000 \u20ac<br\/>\u2192 <strong>Kop\u0113jais nodoklis: 2250 \u20ac<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca atlik\u0161ana vai maks\u0101jums pa da\u013c\u0101m<\/h2>\n\n<p class=\"wp-block-paragraph\">Noteiktos apst\u0101k\u013cos likums at\u013cauj <strong>maks\u0101jumu piecos gada maks\u0101jumos<\/strong>, piem\u0113ram, pie zemas likvidit\u0101tes vai mantinieku kop\u012bbas. Priek\u0161nosac\u012bjums ir, ka tiek piem\u0113rota <strong>0,5 % likme<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerfreie-erwerbe\">Nodok\u013ca atbr\u012bvojumi<\/h2>\n\n<p class=\"wp-block-paragraph\">No nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca ir atbr\u012bvoti \u012bpa\u0161i:<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<ul class=\"wp-block-list\">\n<li>nodo\u0161ana n\u0101ves gad\u012bjum\u0101 <strong>laul\u0101tajiem vai re\u0123istr\u0113tajiem partneriem<\/strong> attiec\u012bb\u0101 uz galveno dz\u012bvesvietu, ja <strong>dz\u012bvojam\u0101 plat\u012bba nep\u0101rsniedz 150 m\u00b2<\/strong><\/li>\n\n\n\n<li>ieg\u0101de <strong>sabiedrisk\u0101 labuma<\/strong>, labdar\u012bbas vai bazn\u012bcas <strong>iest\u0101\u017eu<\/strong> ce\u013c\u0101<\/li>\n\n\n\n<li>atsavin\u0101\u0161ana vai nodo\u0161ana <strong>iest\u0101\u017eu iejauk\u0161an\u0101s nov\u0113r\u0161anai<\/strong><\/li>\n\n\n\n<li><strong>Minim\u0101l\u0101s robe\u017eas:<\/strong> nav nodok\u013ca pien\u0101kuma, ja apr\u0113\u0137ina pamats nep\u0101rsniedz 1100 \u20ac (pie nekustam\u0101 \u012bpa\u0161uma sadal\u012b\u0161anas l\u012bdz 2000 \u20ac)<\/li>\n\n\n\n<li><strong>Uz\u0146\u0113m\u0113jdarb\u012bbas atbr\u012bvojums:<\/strong> 900 000 \u20ac zemes \u012bpa\u0161umam vai 360 000 \u20ac lauksaimniec\u012bbas un me\u017esaimniec\u012bbas \u012bpa\u0161umam pie bezmaksas dar\u012bjumiem<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-eintragungsgebuhr-in-das-grundbuch\">Ierakst\u012b\u0161anas maksa zemesgr\u0101mat\u0101<\/h2>\n\n<p class=\"wp-block-paragraph\">Ierakst\u012b\u0161ana zemesgr\u0101mat\u0101 ir iesp\u0113jama tikai tad, ja finan\u0161u iest\u0101de iepriek\u0161 ir izdevusi <strong>neiebildumu apliec\u012bbu saska\u0146\u0101 ar<\/strong> <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\"><strong>\u00a7 160 BAO<\/strong><\/a>. To sa\u0146emat, ja nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis ir pien\u0101c\u012bgi samaks\u0101ts vai nav radies. <\/p>\n\n<p class=\"wp-block-paragraph\">Noteikt\u0101m ieguv\u0113ju grup\u0101m <strong>ierakst\u012b\u0161anas maksa<\/strong> ir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>1,1 % no tirgus v\u0113rt\u012bbas<\/strong> (tre\u0161aj\u0101m person\u0101m)<\/li>\n\n\n\n<li><strong>1,1 % no tr\u012bsk\u0101r\u0161\u0101s vien\u012bbas v\u0113rt\u012bbas<\/strong> (\u0123imenes locek\u013ciem, laul\u0101tajiem, dz\u012bvesbiedriem ar galveno dz\u012bvesvietu)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">J\u016bsu priek\u0161roc\u012bbas ar advok\u0101ta atbalstu<\/h2>\n\n<p class=\"wp-block-paragraph\">M\u0113s p\u0101rbaud\u0101m jums:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>vai esat pien\u0101kum\u0101 maks\u0101t nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodokli<\/li>\n\n\n\n<li>vai piem\u0113rojams atbr\u012bvojums vai atvieglojums<\/li>\n\n\n\n<li>k\u0101ds apr\u0113\u0137ina pamats un k\u0101ds tarifs piem\u0113rojams<\/li>\n\n\n\n<li>k\u0101di termi\u0146i, pieteikumi un dokumenti iev\u0113rojami<\/li>\n<\/ul>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija\"><span class=\"mr-cta-link-normal\">Izv\u0113lieties v\u0113lamo tik\u0161an\u0101s laiku tagad:<\/span><span class=\"mr-cta-link-bold\">Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Bie\u017e\u0101k uzdotie jaut\u0101jumi \u2013 BUJ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6b30bb7b \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Vai pie katra mantojuma tiek piem\u0113rots nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis?<\/span><\/div><div class=\"uagb-faq-content\"><p>J\u0101. Tikl\u012bdz mantojuma proced\u016bras ietvaros nekustamais \u012bpa\u0161ums p\u0101riet uz fizisko personu, rodas nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis. Ieg\u0101de likum\u012bg\u0101s manto\u0161anas, nov\u0113l\u0113juma vai d\u0101vin\u0101juma n\u0101ves gad\u012bjum\u0101 ce\u013c\u0101 ir apliekama ar nodokli, ja vien nepiem\u0113rojas likum\u012bgs atbr\u012bvojums.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e5d804a7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kad j\u0101maks\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nodok\u013ca pien\u0101kums rodas ne ar n\u0101ves gad\u012bjumu, bet tikai ar pie\u0161\u0137ir\u0161anu. Maks\u0101jums princip\u0101 j\u0101veic pirms ierakst\u012b\u0161anas zemesgr\u0101mat\u0101. Tam nepiecie\u0161ama finan\u0161u iest\u0101des neiebildumu apliec\u012bba.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ee87113c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Vai varu maks\u0101t nodokli ar\u012b pa da\u013c\u0101m?<\/span><\/div><div class=\"uagb-faq-content\"><p>J\u0101, ja ieg\u0101de notiek atvieglotaj\u0101 \u0123imenes lok\u0101 un tiek piem\u0113rots 0,5 % tarifs. \u0160aj\u0101 gad\u012bjum\u0101 iesp\u0113jams maks\u0101jums pa da\u013c\u0101m l\u012bdz pieciem vien\u0101diem gada maks\u0101jumiem. Nepiecie\u0161ams pieteikums finan\u0161u iest\u0101d\u0113.  <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis mantojuma ties\u012bb\u0101s Kad nekustamais \u012bpa\u0161ums p\u0101riet mantojuma ce\u013c\u0101, bie\u017ei rodas jaut\u0101jums, vai tiek piem\u0113rots nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis. Atbilde ne vienm\u0113r ir viennoz\u012bm\u012bga, jo ne katrs &#8230;","protected":false},"author":25,"featured_media":80887,"parent":59232,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1144],"tags":[],"class_list":["post-80884","page","type-page","status-publish","has-post-thumbnail","hentry","category-mantojuma-tiesibas-un-piesardziba"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/lv\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis mantojuma ties\u012bb\u0101s Kad nekustamais \u012bpa\u0161ums p\u0101riet mantojuma ce\u013c\u0101, bie\u017ei rodas jaut\u0101jums, vai tiek piem\u0113rots nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis. Atbilde ne vienm\u0113r ir viennoz\u012bm\u012bga, jo ne katrs ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/80884","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/comments?post=80884"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/80884\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/59232"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/media\/80887"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/media?parent=80884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/categories?post=80884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/tags?post=80884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}