{"id":6591,"date":"2017-10-12T00:00:00","date_gmt":"2017-10-12T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/spordikulutuste-huvitamine-alates-2018-aastast\/"},"modified":"2017-10-12T00:00:00","modified_gmt":"2017-10-12T00:00:00","slug":"spordikulutuste-huvitamine-alates-2018-aastast","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/spordikulutuste-huvitamine-alates-2018-aastast\/","title":{"rendered":"Spordikulutuste h\u00fcvitamine alates 2018. aastast."},"content":{"rendered":"
\n

Tegemist ei ole t\u00f6\u00f6andjapoolse kohustusega, vaid v\u00f5imalusega. See on t\u00f6\u00f6andja ja t\u00f6\u00f6taja omavaheline kokkulepe. On selge, et \u00fckski seadus ei suuda panna t\u00f6\u00f6tajaid sporti tegema, aga seaduste abil saab sportimist ja tervislikke eluviise soodustada k\u00fcll. <\/p>\n

Seni sai t\u00f6\u00f6andja teha maksuvabalt t\u00f6\u00f6tajate tervise heaks kulutusi siis, kui need on kohustuslikud t\u00f6\u00f6tervishoiu ja t\u00f6\u00f6ohutuse seaduse (TTOS) alusel. Sellised kulutused on n\u00e4iteks t\u00f6\u00f6tajate terviskontrolli kulud, kulutused t\u00f6\u00f6 iseloomust tulenevatele isikukaitsevahenditele ning puhastus- ja pesemisvahendid, kui t\u00f6\u00f6 laad seda n\u00f5uab. Neid kulutusi k\u00e4sitletakse ettev\u00f5tlusega seotud kuluna TuMS \u00a7 32 l\u00f5ike 2 alusel. <\/p>\n

Spordikulutuste maksuvaba h\u00fcvitamise piirm\u00e4\u00e4r 100 eurot kvartalis on ette n\u00e4htud t\u00f6\u00f6taja kohta, mida ei ole lubatud \u00fcle kanda teisele t\u00f6\u00f6tajale v\u00f5i j\u00e4rgmisesse arvestusperioodi. <\/p>\n

Erisoodustusena ei maksustata ainult neid spordi\u00fcrituste osav\u00f5tutasusid, mis on seotud avalike rahvaspordi\u00fcritustega, kuhu on v\u00f5imalik minna k\u00f5ikidel soovijatel. Rahvaspordi\u00fcrituste all peetakse silmas erinevaid \u00fcrituste sarju ja \u00fcksik\u00fcritusi, kuid ei h\u00f5lma n\u00e4iteks ettev\u00f5ttesiseseid spordip\u00e4evi v\u00f5i nendega sarnaseid kitsamale sihtr\u00fchmale suunatud \u00fcritusi, mille eelduseks on tavaliselt \u00fcritust korraldava t\u00f6\u00f6andja juures t\u00f6\u00f6tamine v\u00f5i muu v\u00f5la\u00f5iguslik suhe. <\/p>\n

Sortimis- v\u00f5i liikumispaiga kasutamise kulude hulka tuleb lugeda nii avalike spordiklubide, kui ka ettev\u00f5ttesiseste spordiklubide kasutamise kulusid. Kuna seaduse eesm\u00e4rk on toetada t\u00f6\u00f6tajate regulaarset sporditegemist, siis ei saa maksuvaba h\u00fcvitamise v\u00f5imalust kasutada spordirajatiste l\u00fchiajalise rendi puhul (spordisaali rent mingi \u00fcrituse tarbeks). <\/p>\n

Spordikulude h\u00fcvitamise kohta peab t\u00f6\u00f6andja k\u00fcsima t\u00f6\u00f6tajalt n\u00f5usoleku ja pidama ka piirm\u00e4\u00e4ra osas arvestust. T\u00e4psemat arvepidamise korda ei ole ette n\u00e4htud. Oluline on see, et arvestus oleks maksuhalduri jaoks kontrollitav ja arusaadav. <\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Tegemist ei ole t\u00f6\u00f6andjapoolse kohustusega, vaid v\u00f5imalusega. See on t\u00f6\u00f6andja ja t\u00f6\u00f6taja omavaheline kokkulepe. On selge, et \u00fckski seadus ei suuda panna t\u00f6\u00f6tajaid sporti tegema, aga seaduste abil saab sportimist ja tervislikke eluviise soodustada k\u00fcll. Seni sai t\u00f6\u00f6andja teha maksuvabalt t\u00f6\u00f6tajate tervise heaks kulutusi siis, kui need on kohustuslikud t\u00f6\u00f6tervishoiu ja t\u00f6\u00f6ohutuse seaduse (TTOS) alusel. […]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6591","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nSpordikulutuste h\u00fcvitamine alates 2018. aastast. – Leinonen Estonia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/est\/et\/news\/spordikulutuste-huvitamine-alates-2018-aastast\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spordikulutuste h\u00fcvitamine alates 2018. aastast. – Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Tegemist ei ole t\u00f6\u00f6andjapoolse kohustusega, vaid v\u00f5imalusega. See on t\u00f6\u00f6andja ja t\u00f6\u00f6taja omavaheline kokkulepe. On selge, et \u00fckski seadus ei suuda panna t\u00f6\u00f6tajaid sporti tegema, aga seaduste abil saab sportimist ja tervislikke eluviise soodustada k\u00fcll. Seni sai t\u00f6\u00f6andja teha maksuvabalt t\u00f6\u00f6tajate tervise heaks kulutusi siis, kui need on kohustuslikud t\u00f6\u00f6tervishoiu ja t\u00f6\u00f6ohutuse seaduse (TTOS) alusel. 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