{"id":48579,"date":"2025-08-08T08:03:25","date_gmt":"2025-08-08T06:03:25","guid":{"rendered":"https:\/\/harlander-partner.eu\/e-drejta-e-trashegimise-kujdesi-paraprak\/tatimi-mbi-blerjen-e-prones-ne-te-drejten-trashegimore\/"},"modified":"2025-11-25T14:25:57","modified_gmt":"2025-11-25T13:25:57","slug":"tatimi-mbi-blerjen-e-prones-ne-te-drejten-trashegimore","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sq\/e-drejta-e-trashegimise-kujdesi-paraprak\/tatimi-mbi-blerjen-e-prones-ne-te-drejten-trashegimore\/","title":{"rendered":"Tatimi mbi blerjen e pron\u00ebs n\u00eb t\u00eb drejt\u00ebn trash\u00ebgimore"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Tatimi mbi blerjen e pron\u00ebs n\u00eb t\u00eb drejt\u00ebn trash\u00ebgimore<\/h2><ul><li><a href=\"#h-grunderwerbssteuer-im-erbrecht\" data-level=\"2\">Tatimi mbi blerjen e pron\u00ebs n\u00eb t\u00eb drejt\u00ebn trash\u00ebgimore<\/a><\/li><li><a href=\"#h-zeitpunkt-der-falligkeit\" data-level=\"2\">Koha e pages\u00ebs<\/a><\/li><li><a href=\"#h-hohe-der-grunderwerbssteuer-im-erbfall\" data-level=\"2\">Shuma e tatimit mbi blerjen e pron\u00ebs n\u00eb rast trash\u00ebgimie<\/a><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Baza e vler\u00ebsimit:<\/a><\/li><li><a href=\"#h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\" data-level=\"2\">Shtyrja ose pagesa me k\u00ebste e tatimit mbi blerjen e pron\u00ebs<\/a><\/li><li><a href=\"#h-steuerfreie-erwerbe\" data-level=\"2\">P\u00ebrvet\u00ebsime t\u00eb p\u00ebrjashtuara nga tatimi<\/a><\/li><li><a href=\"#h-eintragungsgebuhr-in-das-grundbuch\" data-level=\"2\">Tarifa e regjistrimit n\u00eb regjistrin e pronave<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Pyetje t\u00eb shpeshta \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbssteuer-im-erbrecht\">Tatimi mbi blerjen e pron\u00ebs n\u00eb t\u00eb drejt\u00ebn trash\u00ebgimore<\/h2>\n\n<p class=\"wp-block-paragraph\">Kur nj\u00eb pron\u00eb kalon me trash\u00ebgimi, shpesh lind pyetja n\u00ebse aplikohet tatimi mbi blerjen e pron\u00ebs. P\u00ebrgjigja nuk \u00ebsht\u00eb gjithmon\u00eb e qart\u00eb, sepse jo \u00e7do p\u00ebrvet\u00ebsim p\u00ebr shkak vdekjeje \u00ebsht\u00eb i p\u00ebrjashtuar nga taksa. Kush planifikon gabim ose vepron me vones\u00eb, rrezikon kosto t\u00eb panevojshme.  <\/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\">Tatimi mbi blerjen e pron\u00ebs \u00ebsht\u00eb p\u00ebrgjith\u00ebsisht i detyruesh\u00ebm p\u00ebr \u00e7do blerje t\u00eb nj\u00eb prone, pra edhe kur kalimi i pron\u00ebsis\u00eb b\u00ebhet me <strong>trash\u00ebgimi, legat ose dhurat\u00eb p\u00ebr shkak vdekjeje<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp\" alt=\"Edhe kur trash\u00ebgohen prona t\u00eb paluajtshme, aplikohet tatimi mbi blerjen e pron\u00ebs. Informohuni tani dhe shmangni gabimet e kushtueshme.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-zeitpunkt-der-falligkeit\">Koha e pages\u00ebs<\/h2>\n\n<p class=\"wp-block-paragraph\">Tatimi mbi blerjen e pron\u00ebs lind gjithmon\u00eb kur nj\u00eb tok\u00eb, nj\u00eb sht\u00ebpi ose nj\u00eb apartament kalon te nj\u00eb person tjet\u00ebr. Kjo vlen edhe p\u00ebr: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>p\u00ebrvet\u00ebsimin me <strong><a href=\"https:\/\/harlander-partner.eu\/sq\/e-drejta-e-trashegimise-kujdesi-paraprak\/trashegimia-ligjore\/\">trash\u00ebgimi ligjore<\/a><\/strong><\/li>\n\n\n\n<li><strong>dispozita t\u00eb fundit<\/strong> (p.sh. <a href=\"https:\/\/harlander-partner.eu\/sq\/e-drejta-e-trashegimise-kujdesi-paraprak\/legat\/\" target=\"_blank\" rel=\"noreferrer noopener\">legat<\/a>, <a href=\"https:\/\/harlander-partner.eu\/sq\/e-drejta-e-trashegimise-kujdesi-paraprak\/testament\/\">testament<\/a>)<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/harlander-partner.eu\/sq\/e-drejta-e-trashegimise-kujdesi-paraprak\/dhuruarja-ne-rast-vdekjeje\/\" target=\"_blank\" rel=\"noreferrer noopener\">Dhurata p\u00ebr shkak vdekjeje<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">E r\u00ebnd\u00ebsishme: Detyrimi tatimor nuk lind <strong>me vdekjen<\/strong>, por vet\u00ebm me <a href=\"https:\/\/harlander-partner.eu\/sq\/e-drejta-e-trashegimise-kujdesi-paraprak\/dorezimi-i-trashegimise\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>dor\u00ebzimin<\/strong> <\/a>e pron\u00ebs. N\u00ebse prona shitet m\u00eb par\u00eb gjat\u00eb procedur\u00ebs s\u00eb trash\u00ebgimis\u00eb, tatimi bie mbi bler\u00ebsin. <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 k\u00ebsaj, \u00a7 1 i Ligjit p\u00ebr Tatimin mbi Blerjen e Pron\u00ebs p\u00ebrmend veprime t\u00eb tjera t\u00eb tatueshme q\u00eb mund t\u00eb ndodhin edhe n\u00eb kontekstin e trash\u00ebgimis\u00eb, si p.sh. cedimi i nj\u00eb k\u00ebrkese p\u00ebr transferim pron\u00ebsie, p\u00ebrvet\u00ebsimi i t\u00eb drejt\u00ebs s\u00eb shfryt\u00ebzimit, ndryshimi i ortak\u00ebve ose bashkimi i t\u00eb pakt\u00ebn 95% t\u00eb aksioneve n\u00eb nj\u00eb shoq\u00ebri pronare t\u00eb pasurive t\u00eb paluajtshme.<\/p>\n\n<p class=\"wp-block-paragraph\">Informacione t\u00eb m\u00ebtejshme mbi veprimet e tatueshme t\u00eb blerjes gjeni n\u00eb <a href=\"https:\/\/harlander-partner.eu\/sq\/e-drejta-e-pasurive-te-paluajshme\/tatimi-mbi-blerjen-e-prones\/\" target=\"_blank\" rel=\"noreferrer noopener\">faqen ton\u00eb t\u00eb p\u00ebrgjithshme p\u00ebr tatimin mbi blerjen e pron\u00ebs<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-der-grunderwerbssteuer-im-erbfall\">Shuma e tatimit mbi blerjen e pron\u00ebs n\u00eb rast trash\u00ebgimie<\/h2>\n\n<p class=\"wp-block-paragraph\">N\u00eb rast t\u00eb p\u00ebrvet\u00ebsimit pa pages\u00eb me trash\u00ebgimi brenda rrethit familjar t\u00eb favorizuar, aplikohet nj\u00eb <strong>tarif\u00eb shkall\u00ebzuese<\/strong>. Tatimi llogaritet proporcionalisht si m\u00eb posht\u00eb: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>3,5%<\/strong> p\u00ebr t\u00eb gjitha shumat q\u00eb tejkalojn\u00eb k\u00ebt\u00eb<\/li>\n\n\n\n<li><strong>0,5%<\/strong> p\u00ebr 250.000 <strong>\u20ac<\/strong> t\u00eb par\u00eb t\u00eb vler\u00ebs s\u00eb pron\u00ebs<\/li>\n\n\n\n<li><strong>2,0%<\/strong> p\u00ebr 150.000 <strong>\u20ac<\/strong> t\u00eb tjer\u00eb (pra pjesa nd\u00ebrmjet 250.001 \u20ac dhe 400.000 \u20ac)<\/li>\n\n\n\n<li>P\u00ebr <strong>transferimet e bizneseve<\/strong> brenda rrethit familjar, aplikohet gjithashtu nj\u00eb <strong>prag i p\u00ebrjashtuar nga taksa prej 900.000 \u20ac<\/strong>, nd\u00ebrsa p\u00ebr <strong>pronat bujq\u00ebsore dhe pyjore<\/strong>, ai \u00ebsht\u00eb 365.000 \u20ac.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 veprimeve t\u00eb p\u00ebrvet\u00ebsimit pa pages\u00eb, ekzistojn\u00eb edhe <strong>p\u00ebrvet\u00ebsime pjes\u00ebrisht me pages\u00eb<\/strong>. N\u00ebse kund\u00ebrshp\u00ebrblimi \u00ebsht\u00eb nd\u00ebrmjet 30% dhe 70% t\u00eb vler\u00ebs s\u00eb pron\u00ebs, aplikohet proporcionalisht si tarifa shkall\u00ebzuese ashtu edhe norma e p\u00ebrgjithshme prej 3,5%. N\u00eb rast t\u00eb nj\u00eb kund\u00ebrshp\u00ebrblimi m\u00eb t\u00eb madh se 70%, aplikohet norma e plot\u00eb e tatimit.  <\/p>\n\n<p class=\"wp-block-paragraph\">Si <strong>kund\u00ebrshp\u00ebrblim<\/strong> konsiderohet \u00e7do sh\u00ebrbim i dakorduar q\u00eb bler\u00ebsi ofron p\u00ebr marrjen e pron\u00ebs, si p.sh. nj\u00eb \u00e7mim blerjeje, marrja p\u00ebrsip\u00ebr e borxheve ose dh\u00ebnia e nj\u00eb t\u00eb drejte banimi n\u00eb favor t\u00eb shit\u00ebsit.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kujdes<\/strong>: Kjo tarif\u00eb vlen vet\u00ebm p\u00ebr blerjet brenda <strong>rrethit familjar t\u00eb p\u00ebrcaktuar ngusht\u00eb<\/strong>, p.sh. bashk\u00ebshort\u00ebt, f\u00ebmij\u00ebt, nip\u00ebrit\/mbesat, prind\u00ebrit, v\u00ebllez\u00ebrit\/motrat, mbesat\/nip\u00ebrit, f\u00ebmij\u00ebt e adoptuar ose thjeshtrit, si dhe partner\u00ebt e jet\u00ebs me banim kryesor t\u00eb p\u00ebrbashk\u00ebt.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Baza e vler\u00ebsimit:<\/h2>\n\n<p class=\"wp-block-paragraph\">Vler\u00ebsimi i tatimit bazohet n\u00eb <strong>vler\u00ebn e tregut<\/strong> t\u00eb pron\u00ebs n\u00eb momentin e dor\u00ebzimit. E ashtuquajtura <strong>vler\u00eb e pron\u00ebs<\/strong> p\u00ebrcaktohet n\u00eb baz\u00eb t\u00eb nj\u00eb modeli ose ekspertize.  <\/p>\n\n<blockquote class=\"wp-block-quote\">\n<p class=\"wp-block-paragraph\">P\u00ebr pronat bujq\u00ebsore dhe pyjore, vlera unike mbetet vendimtare, me kusht q\u00eb sip\u00ebrfaqja t\u00eb sh\u00ebrbej\u00eb drejtp\u00ebrdrejt p\u00ebr t\u00eb ardhurat bujq\u00ebsore. <strong>\u00cbsht\u00eb e r\u00ebnd\u00ebsishme t\u00eb b\u00ebhet dallimi nd\u00ebrmjet pasuris\u00eb s\u00eb paluajtshme dhe pasuris\u00eb bujq\u00ebsore ose pyjore:<\/strong> Pronat q\u00eb p\u00ebrdoren ekskluzivisht p\u00ebr bujq\u00ebsi ose pylltari, konsiderohen pasuri bujq\u00ebsore dhe pyjore. T\u00eb gjitha pronat e tjera hyjn\u00eb n\u00eb kategorin\u00eb e pasuris\u00eb s\u00eb paluajtshme. Ky klasifikim ndikon drejtp\u00ebrdrejt n\u00eb baz\u00ebn e vler\u00ebsimit dhe norm\u00ebn e tatimit.  <\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\"><strong>Shembull<\/strong><br\/>N\u00ebse nj\u00eb djal\u00eb trash\u00ebgon nj\u00eb sht\u00ebpi prind\u00ebrore me vler\u00eb tregu 300.000 \u20ac, tatimi mbi blerjen e pron\u00ebs \u00ebsht\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>0,5% e 250.000 \u20ac = 1.250 \u20ac<\/li>\n\n\n\n<li>2,0% e 50.000 \u20ac = 1.000 \u20ac<br\/>\u2192 <strong>Tatimi total: 2.250 \u20ac<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\">Shtyrja ose pagesa me k\u00ebste e tatimit mbi blerjen e pron\u00ebs<\/h2>\n\n<p class=\"wp-block-paragraph\">N\u00eb kushte t\u00eb caktuara, ligji lejon <strong>pages\u00ebn me pes\u00eb k\u00ebste vjetore<\/strong>, p.sh. n\u00eb rast t\u00eb likuiditetit t\u00eb ul\u00ebt ose bashk\u00ebsive trash\u00ebgimore. Kusht \u00ebsht\u00eb q\u00eb t\u00eb aplikohet <strong>norma 0,5%<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerfreie-erwerbe\">P\u00ebrvet\u00ebsime t\u00eb p\u00ebrjashtuara nga tatimi<\/h2>\n\n<p class=\"wp-block-paragraph\">T\u00eb p\u00ebrjashtuar nga tatimi mbi blerjen e pron\u00ebs jan\u00eb ve\u00e7an\u00ebrisht:<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Transferimet n\u00eb rast vdekjeje te <strong>bashk\u00ebshort\u00ebt ose partner\u00ebt e regjistruar<\/strong> n\u00eb lidhje me banes\u00ebn kryesore, n\u00ebse <strong>sip\u00ebrfaqja e banimit nuk kalon 150 m\u00b2<\/strong><\/li>\n\n\n\n<li>P\u00ebrvet\u00ebsime nga <strong>institucione<\/strong> bamir\u00ebse, humanitare ose fetare <strong><\/strong><\/li>\n\n\n\n<li>Shpron\u00ebsime ose transferime p\u00ebr <strong>shmangien e nd\u00ebrhyrjeve administrative<\/strong><\/li>\n\n\n\n<li><strong>Pragjet minimale:<\/strong> pa detyrim tatimor, n\u00ebse baza e vler\u00ebsimit \u00ebsht\u00eb maksimumi 1.100 \u20ac (n\u00eb rast ndarjeje prone deri n\u00eb 2.000 \u20ac)<\/li>\n\n\n\n<li><strong>Pragu i p\u00ebrjashtuar p\u00ebr biznes: <\/strong>900.000 \u20ac p\u00ebr pasuri t\u00eb paluajtshme ose 360.000 \u20ac p\u00ebr pasuri bujq\u00ebsore dhe pyjore n\u00eb rast veprimesh pa pages\u00eb<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-eintragungsgebuhr-in-das-grundbuch\">Tarifa e regjistrimit n\u00eb regjistrin e pronave<\/h2>\n\n<p class=\"wp-block-paragraph\">Regjistrimi n\u00eb regjistrin e pronave \u00ebsht\u00eb i mundur vet\u00ebm n\u00ebse zyra e taksave ka l\u00ebshuar m\u00eb par\u00eb nj\u00eb <strong>certifikat\u00eb pa pengesa sipas <\/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>. K\u00ebt\u00eb e merrni n\u00ebse tatimi mbi blerjen e pron\u00ebs \u00ebsht\u00eb paguar rregullisht ose nuk ka lindur nj\u00eb i till\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebr grupe t\u00eb caktuara bler\u00ebsish, <strong>tarifa e regjistrimit<\/strong> \u00ebsht\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>1,1% e vler\u00ebs s\u00eb tregut<\/strong> (p\u00ebr pal\u00ebt e treta)<\/li>\n\n\n\n<li><strong>1,1% e vler\u00ebs trefish unike<\/strong> (p\u00ebr an\u00ebtar\u00ebt e familjes, bashk\u00ebshort\u00ebt, partner\u00ebt e jet\u00ebs me banim kryesor)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Avantazhet tuaja me mb\u00ebshtetje ligjore<\/h2>\n\n<p class=\"wp-block-paragraph\">Ne kontrollojm\u00eb p\u00ebr ju:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>n\u00ebse jeni t\u00eb detyruar t\u00eb paguani tatimin mbi blerjen e pron\u00ebs<\/li>\n\n\n\n<li>n\u00ebse aplikohet nj\u00eb p\u00ebrjashtim ose leht\u00ebsim<\/li>\n\n\n\n<li>cila baz\u00eb vler\u00ebsimi dhe cila tarif\u00eb duhet t\u00eb aplikohen<\/li>\n\n\n\n<li>cil\u00ebt afate, k\u00ebrkesa dhe dokumente duhet t\u00eb respektohen<\/li>\n<\/ul>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Pyetje t\u00eb shpeshta \u2013 FAQ<\/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\">A aplikohet tatimi mbi blerjen e pron\u00ebs n\u00eb \u00e7do trash\u00ebgimi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Po. Sapo nj\u00eb pron\u00eb kalon te nj\u00eb person fizik n\u00eb kuad\u00ebr t\u00eb nj\u00eb trash\u00ebgimie, lind tatimi mbi blerjen e pron\u00ebs. P\u00ebrvet\u00ebsimi me trash\u00ebgimi ligjore, legat ose dhurat\u00eb p\u00ebr shkak vdekjeje \u00ebsht\u00eb i tatuesh\u00ebm, p\u00ebrve\u00e7 n\u00ebse aplikohet nj\u00eb p\u00ebrjashtim ligjor.  <\/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\">Kur duhet paguar tatimi mbi blerjen e pron\u00ebs?<\/span><\/div><div class=\"uagb-faq-content\"><p>Detyrimi tatimor nuk lind me vdekjen, por vet\u00ebm me dor\u00ebzimin. Pagesa duhet t\u00eb b\u00ebhet n\u00eb parim para regjistrimit n\u00eb regjistrin e pronave. P\u00ebr k\u00ebt\u00eb k\u00ebrkohet nj\u00eb certifikat\u00eb pa pengesa nga zyra e taksave.  <\/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\">A mund ta paguaj tatimin edhe me k\u00ebste?<\/span><\/div><div class=\"uagb-faq-content\"><p>Po, n\u00ebse blerja b\u00ebhet brenda rrethit familjar t\u00eb favorizuar dhe aplikohet tarifa 0,5%. N\u00eb k\u00ebt\u00eb rast, \u00ebsht\u00eb e mundur pagesa me k\u00ebste deri n\u00eb pes\u00eb shuma vjetore t\u00eb barabarta. K\u00ebrkohet nj\u00eb k\u00ebrkes\u00eb n\u00eb zyr\u00ebn e taksave.  <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Tatimi mbi blerjen e pron\u00ebs n\u00eb t\u00eb drejt\u00ebn trash\u00ebgimore Kur nj\u00eb pron\u00eb kalon me trash\u00ebgimi, shpesh lind pyetja n\u00ebse aplikohet tatimi mbi blerjen e pron\u00ebs. P\u00ebrgjigja nuk \u00ebsht\u00eb gjithmon\u00eb e &#8230;","protected":false},"author":25,"featured_media":48582,"parent":44847,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[827],"tags":[],"class_list":["post-48579","page","type-page","status-publish","has-post-thumbnail","hentry","category-e-drejta-e-trashegimise-kujdesi-paraprak"],"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\/sq\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Tatimi mbi blerjen e pron\u00ebs n\u00eb t\u00eb drejt\u00ebn trash\u00ebgimore Kur nj\u00eb pron\u00eb kalon me trash\u00ebgimi, shpesh lind pyetja n\u00ebse aplikohet tatimi mbi blerjen e pron\u00ebs. P\u00ebrgjigja nuk \u00ebsht\u00eb gjithmon\u00eb e ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/48579","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/comments?post=48579"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/48579\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/44847"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/media\/48582"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/media?parent=48579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/categories?post=48579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/tags?post=48579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}