{"id":6629,"date":"2016-06-01T00:00:00","date_gmt":"2016-06-01T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/fuusilise-isiku-uuritulust-tehtav-mahaaravamine\/"},"modified":"2016-06-01T00:00:00","modified_gmt":"2016-06-01T00:00:00","slug":"fuusilise-isiku-uuritulust-tehtav-mahaaravamine","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/fuusilise-isiku-uuritulust-tehtav-mahaaravamine\/","title":{"rendered":"F\u00fc\u00fcsilise isiku\n\u00fc\u00fcritulust tehtav mahaaravamine"},"content":{"rendered":"<div>\n<p>      TuMS lisati uus s\u00e4te, mille kohaselt v\u00f5la\u00f5igusseaduse (V\u00d5S) t\u00e4henduses eluruumi \u00fc\u00fcrilepingu alusel saadud \u00fc\u00fcrist (TuMS \u00a7 16 l\u00f5ige 1) arvatakse tuludeklaratsioonis \u00fc\u00fcrimisega seotud kulude katteks maha 20%. Mahaarvamine kohaldub residendist f\u00fc\u00fcsilistele isikutele, mitteresidentidele ning lepingulistele investeerimisfondidele. Mahaarvamist ei kohaldata f\u00fc\u00fcsilisest isikust ettev\u00f5tjatele, kuna nende puhul maksustatakse ettev\u00f5tlustulu kogumina, mitte \u00fcksikuid tululiike.\u00a0<\/p>\n<p>Muudatuste juures on oluline arvestada nelja aspekti. Esiteks asjaolu, et mahaarvamine tehakse ainult eluruumi \u00fc\u00fcrilepingu alusel saadud \u00fc\u00fcrist. Eluruumi \u00fc\u00fcrilepingu m\u00f5iste sisustamisel l\u00e4htutakse V\u00d5S paragrahvidest, mis reguleerivad sellist t\u00fc\u00fcpi lepingut (\u00a7-d 273\u2013275). Teise asjaoluna tuleb arvestada, et mahaarvamine toimub tuludeklaratsioonis, mist\u00f5ttu ei ole seda v\u00f5imalik kasutada tuludeklaratsiooni esitamata. Kolmandaks see, et mahaarvamine tehakse ilma dokumentaalsete t\u00f5enditeta \u00fc\u00fcrimisega seotud kulude kohta. Neljandaks, et mahaarvamisel puudub summaline \u00fclempiir.  <\/p>\n<p><\/p>\n<p>Rahandusministeeriumi s\u00f5nul on rakendatav s\u00fcsteem k\u00e4ttesaadav k\u00f5igile maksumaksjatele s\u00f5ltumata sellest, millises ulatuses reaalselt kulutusi tehakse ning katab ka eluruumi amortisatsiooni komponenti. Kuludokumentideta protsendilise mahaarvamise kasuks on otsustatud, kuna see on tulu deklareerijale lihtne ning aitab muudatuse oodatava tulemuseni k\u00f5ige paremini j\u00f5uda. Ainult dokumentaalselt t\u00f5endatud kuludele mahaarvamise \u00f5iguse andmine tooks \u00fc\u00fcrileandjale kaasa vajaduse hakata koguma k\u00f5iki kuludokumente koos kohustusega neid s\u00e4ilitada. Lisaks h\u00e4gustuks dokumendip\u00f5hise mahaarvamise korral piir f\u00fc\u00fcsilise isiku ja f\u00fc\u00fcsilisest isikust ettev\u00f5tja maksustamise vahel.  <\/p>\n<p>K\u00f5igil muudel juhtudel (see t\u00e4hendab eluruumi \u00fc\u00fcrilepingu alusel saadud \u00fc\u00fcrist erineva TuMS \u00a7 16 l\u00f5ike 1 m\u00f5istes renditulu puhul) puudub \u00f5igus teha renditulust \u00fcksk\u00f5ik milliseid mahaarvamisi seni, kuni isik ei registreeri end f\u00fc\u00fcsilisest isikust ettev\u00f5tjaks ning ei k\u00e4sitle renditulu oma ettev\u00f5tlustuluna.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>TuMS lisati uus s\u00e4te, mille kohaselt v\u00f5la\u00f5igusseaduse (V\u00d5S) t\u00e4henduses eluruumi \u00fc\u00fcrilepingu alusel saadud \u00fc\u00fcrist (TuMS \u00a7 16 l\u00f5ige 1) arvatakse tuludeklaratsioonis \u00fc\u00fcrimisega seotud kulude katteks maha 20%. Mahaarvamine kohaldub residendist f\u00fc\u00fcsilistele isikutele, mitteresidentidele ning lepingulistele investeerimisfondidele. Mahaarvamist ei kohaldata f\u00fc\u00fcsilisest isikust ettev\u00f5tjatele, kuna nende puhul maksustatakse ettev\u00f5tlustulu kogumina, mitte \u00fcksikuid tululiike.\u00a0 Muudatuste juures on oluline [&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":[5],"tags":[],"coauthors":[114],"class_list":["post-6629","post","type-post","status-publish","format-standard","hentry","category-uncategorized-et"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>F\u00fc\u00fcsilise isiku \u00fc\u00fcritulust tehtav mahaaravamine &#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\/fuusilise-isiku-uuritulust-tehtav-mahaaravamine\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"F\u00fc\u00fcsilise isiku \u00fc\u00fcritulust tehtav mahaaravamine &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"TuMS lisati uus s\u00e4te, mille kohaselt v\u00f5la\u00f5igusseaduse (V\u00d5S) t\u00e4henduses eluruumi \u00fc\u00fcrilepingu alusel saadud \u00fc\u00fcrist (TuMS \u00a7 16 l\u00f5ige 1) arvatakse tuludeklaratsioonis \u00fc\u00fcrimisega seotud kulude katteks maha 20%. 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