2015. g. 23. oktobrī Latvijas nekustamo īpašumu darījumu asociācija LANĪDA telpās notika tikšanās ar pārstāvjiem no vadošajām nekustamo īpašumu kompānijām, kurā tika runāts  par nekustamā īpašuma nodokļu noteikšanu no 2016. g. 1. janvāra, tikšanos vadīja Rīgas domes  Pašvalības ieņēmumu pārvaldes priekšnieks Ilmārs Ziedonis un Juridiskās nodaļas vadītāja, pārvaldes priekšnieka vietniece Ināra Papina.

No 2016.g. 1. janvāra visai zemei Rīgas teritorijā visiem nodokļu maksātājiem NĪN likme — saskaņā ar likumā »Par NĪN» noteikto pamatlikmi, būs 1,5 % no zemes kadatrālās vērtības.

(līdz šim — juridiskām personām un fiziskām peronām, kuras uz taksācijas gada 1. janvāri bija deklarējušās Rīgā — 1%, pārējiem 1,5%). Tātad fiziskām personām, kuras līdz šim bija deklarējušās ārpus Rīgas NĪN apmērs par zemi nemainīsies.

NĪN par »mājokļiem», kuros nebūs deklarēta neviena persona uz 2016.g. 1.janvāra plkst. 0.00 tiks piemērots 1,5 % apmērā no kadastrālās vērtībās.

Saglabājot līdzšinējo likmi 0,2%-0,6% apmērā par mājokli, kas deklarēts kā dzīvesvieta, papildus tiks ieviestas atlaides ģimenēm ar bērniem. Ģimenes ar vienu bērnu saņems atlaidi 50% apmērā, ģimenes ar diviem bērniem 70% apmērā, ģimenes ar trīs vai vairāk bērniem 90% apmērā.

Fiziskām personām dzīvokļu īpašumos nesadalītās daudzdzīvokļu mājās 0,2%-0,6% likme tiks aprēķināta par 50 kv.m uz katru deklarēto personu, bet 1,5 % likme ja īpašumā nav deklarētu personu, kā arī par ēkas platību , kas pārsniedz 50 kv.m. uz katru deklarēto. Arī šajā gadījumā papildus atvieglojumus saņems ģimenes ar bērniem.

Nākamajā blogā aprakstīšu jauno nodokļu aprēķinu juridiskām personām, graustu īpašniekiem un privātmājām, kurām beigusies būvatļauja.

 

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