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Pradžia Naujienos Verslas Nekilnojamojo turto nuomos pajamos gali būti apmokestinamos keliais būdais
Nekilnojamojo turto nuomos pajamos gali būti apmokestinamos keliais būdais PDF Spausdinti Email
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BlogiausiasGeriausias 
Trečiadienis, 12 Spalis 2016 11:03

Primename, kad pajamos, gautos iš nekilnojamojo turto nuomos, gali būti apmokestinamos keliais būdais:
1. Gyventojai, nuomojantys gyvenamosios paskirties patalpas gali įsigyti verslo liudijimą „Gyvenamosios paskirties patalpų nuoma".

Jį įsigyjant iš anksto sumokamas savivaldybių nustatytas fiksuotas pajamų mokestis (pvz. Marijampolės savivaldybėje šiam verslo liudijimui nustatytas mokestis – 162 eurų per metus), o metams pasibaigus tereikia deklaruoti gautas pajamas, jokių papildomų mokesčių mokėti nereikia.
Šiais metais gyvenamosios paskirties patalpų nuomos verslo liudijimus Marijampolės apskrityje įsigijęs 71 gyventojas.

2. Kitas būdas – nuomoti būstą ar kitą nekilnojamąjį turtą (žemės, komercinės paskirties patalpas ir pan.) neįsigijus verslo liudijimo, tokiu atveju nuomos pajamos apmokestinamos 15 proc. gyventojų pajamų mokesčiu:
•    jei nekilnojamasis turtas nuomojamas gyventojams – 15 proc. pajamų mokestį apskaičiuoja ir sumoka į biudžetą pats nuomotojas. Tokiu atveju pakanka su nuomininku sudaryti nuomos sutartį ir gautas pajamas už turto nuomą, kaip tai numato Gyventojų pajamų mokesčio įstatymas, deklaruoti iki kitų metų gegužės 1 dienos, iki to paties termino sumokant 15 proc. gyventojų pajamų mokestį;
•    jei gyventojas nekilnojamąjį turtą nuomoja juridiniam asmeniui (įmonei, įstaigai ar organizacijai), apskaičiuoti, išskaičiuoti ir sumokėti 15 proc. pajamų mokestį privalo pajamas išmokanti įmonė. Todėl, jei gyventojas per kalendorinius metus negavo kitų privalomų deklaruoti pajamų, tai iš įmonės gautų patalpų nuomos pajamų deklaruoti neprivalo.

Atkreipiame dėmesį, kad tais atvejais, kai nuomininkas be nuomos pinigų savininkui sumoka ir už komunalinius mokesčius (kurie yra pagrįsti atitinkamais dokumentais), šios savininko pajamos nelaikomos pajamomis natūra, tokių pajamų į nuomos pajamas įtraukti ir deklaruoti nereikia.
VMI primena, kad iškilus klausimams dėl nuomos pajamų apmokestinimo, mokesčių mokėtojai savarankiškai aktualią informaciją gali rasti adresu www.vmi.lt. Iškilus neaiškumams pasikonsultuoti su VMI specialistais mokesčių klausimais galima paskambinus telefonu 1882 arba +370 5 255 3190. Telefonu suteikta konsultacija yra lygiavertė rašytinei, nes pokalbiai yra įrašomi bei saugomi 5 metus.

www.marijampolieciai.lt

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