{"id":6611,"date":"2016-12-05T00:00:00","date_gmt":"2016-12-05T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/ariruumi-tagatisraha-on-kaive\/"},"modified":"2016-12-05T00:00:00","modified_gmt":"2016-12-05T00:00:00","slug":"ariruumi-tagatisraha-on-kaive","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/ariruumi-tagatisraha-on-kaive\/","title":{"rendered":"\u00c4riruumi\ntagatisraha on k\u00e4ive"},"content":{"rendered":"<div>\n<p>Tagatisraha kohaldatakse selleks, et kindlustada rendileandjat pahatahtlike rentnike eest. Tagatisraha k\u00fcsimine peaks distiplineerima m\u00f5lemat tehingu poolt. Tagatisrahade maksustamine p\u00f5hjustab aga sageli segadust. Ka maksuhaldur on erinevatele j\u00e4relp\u00e4ringutele vastanud erinevalt. Kord on l\u00e4henemine rangem ja siis natuke leebem. Kord n\u00f5utakse kindlasti tagatisraha deponeerimist krediidiasutuses, teinekord lepitakse ka sellega, kui raha on erladatud muul viisil maksumaksja enda vahenditest. Ehk, siis on kaks seisukohta. \u00dcks pisut rangem ja teine leebem.   <\/p>\n<p>Esimese l\u00e4henemise kohaselt saab tagatisraha v\u00f5tta \u00fcldse ainult eluruumide puhul ja \u00e4riruumide tagatisrahade puhul on igal juhul tegemist ettemaksu ja k\u00e4ibega. Seda argumenti toetab asjaolu, et vastavalt v\u00f5la\u00f5igusseaduse \u00a7-le 308 saab \u00fc\u00fcrileandja \u00fc\u00fcrnikult tagatisraha v\u00f5tta ainult eluruumi \u00fc\u00fcrilepingu puhul kuni kolme kuu \u00fc\u00fcri suuruses summas. Samuti peab \u00fc\u00fcrileandja hoiustama tagatisraha krediidiasutuses oma varast eraldi v\u00e4hemalt kohaliku keskmise intressim\u00e4\u00e4raga. Intress kuulub \u00fc\u00fcrnikule ja suurendab tagatisraha. Kui need tingimused on t\u00e4idetud, siis ei loeta \u00fc\u00fcrnikult tagatisrahana saadud summat ettemaksu laekumiseks ja seda ei deklareerita k\u00e4ibedeklaratsioonil maksuvaba k\u00e4ibena (arvestades, et eluruumi \u00fc\u00fcrileandmisest saab k\u00e4ibemaksukohustuslasel tekkida ainult maksuvaba k\u00e4ive). <\/p>\n<p>Kui rendile antakse \u00e4ripind, siis tuleb tagatisrahaks nimetatud summa lugeda ettemaksuks renditeenuse eest ja renditeenuse vabatahtliku maksustamise korral k\u00e4ibemaksuga maksustada. Kui lepingu l\u00f5ppemise j\u00e4rel tagatisrahaks nimetatud summa rentnikule tagastatakse, saab rendileandja v\u00e4hendada oma maksukohustust, kui esitab tagastatud summa kohta kreeditarve. Ehk, siis sisuliselt tuleb \u00e4ripindade rendi tagatisraha k\u00e4sitleda alati ettemaksuna ja k\u00e4ibena.   <\/p>\n<p>Natuke leebem maksuhalduri seisukoht on see, et kui \u00e4riruumi \u00fc\u00fcrilepingu tagatisraha maksmine ja hoidmine toimub samaselt eluruumide \u00fc\u00fcrilepingutele kohaldatuga v\u00f5la\u00f5igusseaduse \u00a7 308 s\u00e4testatud tagatisraha maksmise ja hoiustamisega, ei k\u00e4sitata \u00e4riruumi \u00fc\u00fcrilepingu alusel makstavat tagatisraha ettemaksuna soovitud teenuse eest ning nimetatust ei teki saamise hetkel k\u00e4ivet. Oluline on just see aspekt, et tagatisrahana k\u00e4sitletavat summat hoiab rendileandja eraldi oma vahenditest.   <\/p>\n<p>Eelpool nimetatud maksuhalduri seisukohad on praktika k\u00e4igus v\u00e4lja kujunenud ja ei ole t\u00e4psemalt seaduses reguleeritud. Ikkagi s\u00f5ltub \u00e4ripindade rendi tagatisrahade maksuk\u00e4sitlus paljus lepingust ja sellest kas ning kuidas laekunud tagatisraha muust varast eraldi kajastatakse ja\/v\u00f5i deponeeritakse. V\u00f5imalike maksuriskide maandamiseks soovitame saata maksuhaldurile ametlik j\u00e4relp\u00e4rimine, kus kirjeldada konkreetsed asjaolud ja paluda \u00f5iguskindluse tagamiseks ametlikku seisukohta.  <\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tagatisraha kohaldatakse selleks, et kindlustada rendileandjat pahatahtlike rentnike eest. Tagatisraha k\u00fcsimine peaks distiplineerima m\u00f5lemat tehingu poolt. Tagatisrahade maksustamine p\u00f5hjustab aga sageli segadust. Ka maksuhaldur on erinevatele j\u00e4relp\u00e4ringutele vastanud erinevalt. Kord on l\u00e4henemine rangem ja siis natuke leebem. Kord n\u00f5utakse kindlasti tagatisraha deponeerimist krediidiasutuses, teinekord lepitakse ka sellega, kui raha on erladatud muul viisil maksumaksja enda [&hellip;]<\/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-6611","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c4riruumi tagatisraha on k\u00e4ive &#8211; 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\/ariruumi-tagatisraha-on-kaive\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c4riruumi tagatisraha on k\u00e4ive &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Tagatisraha kohaldatakse selleks, et kindlustada rendileandjat pahatahtlike rentnike eest. Tagatisraha k\u00fcsimine peaks distiplineerima m\u00f5lemat tehingu poolt. Tagatisrahade maksustamine p\u00f5hjustab aga sageli segadust. Ka maksuhaldur on erinevatele j\u00e4relp\u00e4ringutele vastanud erinevalt. Kord on l\u00e4henemine rangem ja siis natuke leebem. 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Tagatisraha k\u00fcsimine peaks distiplineerima m\u00f5lemat tehingu poolt. Tagatisrahade maksustamine p\u00f5hjustab aga sageli segadust. Ka maksuhaldur on erinevatele j\u00e4relp\u00e4ringutele vastanud erinevalt. Kord on l\u00e4henemine rangem ja siis natuke leebem. 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