{"id":6630,"date":"2016-05-25T00:00:00","date_gmt":"2016-05-25T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/majutusteenus-versus-kinnisasja-rent-kuidas-neid-eristada\/"},"modified":"2016-05-25T00:00:00","modified_gmt":"2016-05-25T00:00:00","slug":"majutusteenus-versus-kinnisasja-rent-kuidas-neid-eristada","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/majutusteenus-versus-kinnisasja-rent-kuidas-neid-eristada\/","title":{"rendered":"Majutusteenus versus\nkinnisasja rent. Kuidas neid eristada?"},"content":{"rendered":"
\n

P\u00f5hjuseks on asjaolu, et k\u00e4ibemaksuseaduse (KMS) \u00a7 16 lg 2 p 2 alusel on kinnisasja rent\/\u00fc\u00fcr maksuvaba k\u00e4ive. Vabatahtlikult v\u00f5ib maksustada ainult \u00e4riruume. See on \u00fcldine n\u00f5ue, mis peaks kaitsma f\u00fc\u00fcsilisi isikuid k\u00e4ibemaksu lisakohustusest, kui nad kasutavad korterit elamiseks. K\u00fcll aga p\u00f5hjustab maksuvaba v\u00e4ljund probleeme kinnisasja arendajatele. Maksuvaba k\u00e4ibe korral ei saa sisendk\u00e4ibemaksu maha arvata ja selle t\u00f5ttu l\u00e4heb n\u00e4iteks \u00fc\u00fcrimajade ehitamine arendajale 20% kallimaks. Kui aga ettev\u00f5tja v\u00e4ljund on maksustatav k\u00e4ive, siis saab sisendk\u00e4ibemaksu maha arvata. <\/p>\n

Kinnisvara arendamisega tegeledes oleks ettev\u00f5tjal v\u00f5imalus rendi asemel osutada 9% majutusteenust. Siit ka probleem, kuidas ja mille alusel eristada renti ja majutust. KMS \u00a715 lg 2 p 4 kohaselt maksustatakse 9% maksum\u00e4\u00e4raga majutus v\u00f5i majutus koos hommikus\u00f6\u00f6giga. Siit aga tekib k\u00fcsimus, kuidas neid kahte teenust eristada. Mis vahet on korteri rendil\/\u00fc\u00fcril ja majutusteenusel? On ju teada juhuseid, kus isikud elavad aastaid hotellis, sest see on mugav ja ka teinekord soodne. <\/p>\n

Turismiseaduse \u00a7 17 lg 2 kohaselt on majutusteenus \u00f6\u00f6bimisv\u00f5imaluse ja sellega kaasneva kauba v\u00f5i teenuse m\u00fc\u00fcgiks pakkumine ja m\u00fc\u00fck. <\/p>\n

Majutusteenuseks ei loeta turismiseaduse kohaselt:\u00a0\u00a0\u00a0<\/p>\n

    \n
  1. ettev\u00f5tja poolt temale kuuluva vara arvel temaga t\u00f6\u00f6- v\u00f5i teenistussuhetes olevate isikute majutamist;<\/li>\n
  2. majutamist, mille puhul s\u00f5lmitakse eluruumi \u00fc\u00fcrileping;<\/li>\n
  3. \u00f5ppeasutuse poolt \u00f5ppeasutuses \u00f5ppivate v\u00f5i t\u00f6\u00f6tavate isikute majutamist;<\/li>\n
  4. majutamist reisijateveoteenuse osutamiseks kasutatavas transpordivahendis;<\/li>\n
  5. erakordsetes tingimustes \u00f6\u00f6bimise v\u00f5imaldamist elamuse saamise eesm\u00e4rgil (vabas looduses, onnis, parvel jms).<\/li>\n<\/ol>\n

    Seega ei peeta majutusteenuseks, majutamist mille puhul s\u00f5lmitakse eluruumi \u00fc\u00fcrileping. K\u00fcll aga on sama punkti alusel majutusteenus majutusettev\u00f5tte ruumide ning puhkamiseks m\u00f5eldud ruumide \u00fc\u00fcrimine t\u00e4htajaga kuni kolm kuud. Ehk siis siit tuleb ajaline m\u00f5\u00f5de kuni kolm kuud. Kui maksustamise juurde tagasi tulla, siis v\u00f5iks j\u00e4reldada, et nii kaua kui ei ole s\u00f5lmitud \u00fc\u00fcrilepingut ja majutamine ei kesta \u00fcle kolme kuu, v\u00f5ib maksumaksja korteri kasutuse k\u00fclalistele majutusena m\u00fc\u00fca ja lisada arvele 9% k\u00e4ibemaksu. K\u00fcll aga r\u00f5hutab maksuhaldur, et nemad vaatavad ikka tehingu olemust. Ei piisa sellest, kui majutusasutused pikendavad iga kolme kuu tagant tehtud \u00fc\u00fcrilepinguid ja teevad maksuvabasid \u00fc\u00fcriarveid. Maksuhaldur soovib l\u00e4htuda tehingu tegelikust majanduslikust sisust.<\/p>\n

    <\/div>\n","protected":false},"excerpt":{"rendered":"

    P\u00f5hjuseks on asjaolu, et k\u00e4ibemaksuseaduse (KMS) \u00a7 16 lg 2 p 2 alusel on kinnisasja rent\/\u00fc\u00fcr maksuvaba k\u00e4ive. Vabatahtlikult v\u00f5ib maksustada ainult \u00e4riruume. See on \u00fcldine n\u00f5ue, mis peaks kaitsma f\u00fc\u00fcsilisi isikuid k\u00e4ibemaksu lisakohustusest, kui nad kasutavad korterit elamiseks. K\u00fcll aga p\u00f5hjustab maksuvaba v\u00e4ljund probleeme kinnisasja arendajatele. Maksuvaba k\u00e4ibe korral ei saa sisendk\u00e4ibemaksu maha arvata […]<\/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-6630","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nMajutusteenus versus kinnisasja rent. 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