{"id":145,"date":"2026-10-06T19:48:29","date_gmt":"2026-10-06T17:48:29","guid":{"rendered":"https:\/\/tautasjurists.lv\/blogs\/?p=145"},"modified":"2026-10-06T19:49:58","modified_gmt":"2026-10-06T17:49:58","slug":"nodokli-pardodot-nekustamo-ipasumu-latvija-2025","status":"publish","type":"post","link":"https:\/\/tautasjurists.lv\/blogs\/nodokli-pardodot-nekustamo-ipasumu-latvija-2025\/","title":{"rendered":"Nodok\u013ci p\u0101rdodot nekustamo \u012bpa\u0161umu Latvij\u0101 2026: piln\u012bgs ce\u013cvedis"},"content":{"rendered":"<p><script type=\"application\/ld+json\"><br \/>\n{<br \/>\n  \"@context\": \"https:\/\/schema.org\",<br \/>\n  \"@type\": \"FAQPage\",<br \/>\n  \"mainEntity\": [<br \/>\n    {<br \/>\n      \"@type\": \"Question\",<br \/>\n      \"name\": \"Cik liels ir iedz\u012bvot\u0101ju ien\u0101kuma nodoklis par nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anu Latvij\u0101?\",<br \/>\n      \"acceptedAnswer\": {<br \/>\n        \"@type\": \"Answer\",<br \/>\n        \"text\": \"Latvij\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodoklis (IIN) par nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anu no kapit\u0101la pieauguma ir 20%. Nodoklis tiek apr\u0113\u0137in\u0101ts no starp\u012bbas starp p\u0101rdo\u0161anas cenu un dokument\u0101ri apliecin\u0101to ieg\u0101des v\u0113rt\u012bbu, atskaitot ar dar\u012bjumu saist\u012btos izdevumus (not\u0101ra honor\u0101ru, zemesgr\u0101matas nodevu, a\u0123enta komisiju, kapit\u0101lieguld\u012bjumus \u012bpa\u0161um\u0101). Piem\u0113ram, ja kapit\u0101la pieaugums ir 30 000 EUR, IIN b\u016bs 6 000 EUR. Ja kapit\u0101la pieaugums gada laik\u0101 no visiem akt\u012bviem nep\u0101rsniedz 1 000 EUR, tas nav j\u0101deklar\u0113 un nav j\u0101maks\u0101.\"<br \/>\n      }<br \/>\n    },<br \/>\n    {<br \/>\n      \"@type\": \"Question\",<br \/>\n      \"name\": \"Vai es esmu atbr\u012bvots no nodok\u013ca, ja esmu dz\u012bvojis \u012bpa\u0161um\u0101 vair\u0101k nek\u0101 12 m\u0113ne\u0161us?\",<br \/>\n      \"acceptedAnswer\": {<br \/>\n        \"@type\": \"Answer\",<br \/>\n        \"text\": \"J\u0101, bet ar nosac\u012bjumiem. Atbr\u012bvojums no IIN tiek piem\u0113rots, ja \u012bpa\u0161ums ir bijis j\u016bsu deklar\u0113t\u0101 dz\u012bvesvieta vismaz 12 m\u0113ne\u0161us pirms p\u0101rdo\u0161anas un tas nav izmantots saimnieciskaj\u0101 darb\u012bb\u0101. Svar\u012bgi uzsv\u0113rt \u2013 deklar\u0113t\u0101 dz\u012bvesvieta tiek p\u0101rbaud\u012bta p\u0113c Iedz\u012bvot\u0101ju re\u0123istra datiem, nevis p\u0113c faktisk\u0101s dz\u012bvo\u0161anas. Ja dz\u012bvesvieta nebija deklar\u0113ta konkr\u0113taj\u0101 \u012bpa\u0161um\u0101, bet tur tikai faktisk\u0101 dz\u012bvo\u0161ana, atbr\u012bvojums netiek piem\u0113rots. T\u0101pat atbr\u012bvojums attiecas uz gad\u012bjumu, kad p\u0101rdo\u0161anas ie\u0146\u0113mumi 12 m\u0113ne\u0161u laik\u0101 tiek ieguld\u012bti jauna m\u0101jok\u013ca ieg\u0101d\u0113 vai b\u016bvniec\u012bb\u0101 ES vai EEZ teritorij\u0101.\"<br \/>\n      }<br \/>\n    },<br \/>\n    {<br \/>\n      \"@type\": \"Question\",<br \/>\n      \"name\": \"K\u0101 deklar\u0113t ien\u0101kumus no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas VID?\",<br \/>\n      \"acceptedAnswer\": {<br \/>\n        \"@type\": \"Answer\",<br \/>\n        \"text\": \"Ien\u0101kumi no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas j\u0101deklar\u0113 VID gada ien\u0101kumu deklar\u0101cij\u0101. Deklar\u0101ciju iesniedz elektroniski VID EDS sist\u0113m\u0101 (eds.vid.gov.lv) no 1. marta l\u012bdz 1. j\u016bnijam (par iepriek\u0161\u0113jo taks\u0101cijas gadu). Deklar\u0101cijas D sada\u013c\u0101 j\u0101nor\u0101da kapit\u0101la pieaugums \u2013 p\u0101rdo\u0161anas cena, ieg\u0101des v\u0113rt\u012bba un ar dar\u012bjumu saist\u012btie izdevumi. Nodoklis j\u0101samaks\u0101 15 dienu laik\u0101 p\u0113c deklar\u0101cijas iesnieg\u0161anas termi\u0146a. Ja dar\u012bjums notiek k\u0101rt\u0113j\u0101 gad\u0101, da\u017eos gad\u012bjumos VID var piepras\u012bt avansa maks\u0101jumu 15 dienu laik\u0101 p\u0113c \u012bpa\u0161uma ties\u012bbu re\u0123istr\u0101cijas zemesgr\u0101mat\u0101.\"<br \/>\n      }<br \/>\n    }<br \/>\n  ]<br \/>\n}<br \/>\n<\/script><\/p>\n<p>Nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161ana Latvij\u0101 ir nopietns finansi\u0101ls dar\u012bjums, kas bie\u017ei vien rada jaut\u0101jumu: <strong>cik daudz nodok\u013cos n\u0101ksies samaks\u0101t un k\u0101 to dar\u012bt pareizi?<\/strong> 2025. gad\u0101 sp\u0113k\u0101 eso\u0161ie nodok\u013cu noteikumi paredz gan skaidras maks\u0101jumu saist\u012bbas, gan ar\u012b vair\u0101kus atbr\u012bvojumus, kas var \u013caut iev\u0113rojami samazin\u0101t vai pat piln\u012bb\u0101 izvair\u012bties no nodok\u013cu sloga. \u0160aj\u0101 ce\u013cved\u012b uzzin\u0101si visu nepiecie\u0161amo \u2013 no nodok\u013ca likmes un apr\u0113\u0137ina metodes l\u012bdz deklar\u0113\u0161anas termi\u0146iem un likum\u012bgiem veidiem, k\u0101 samazin\u0101t maks\u0101jamo summu.<\/p>\n<h2>K\u0101di nodok\u013ci j\u0101maks\u0101, p\u0101rdodot nekustamo \u012bpa\u0161umu Latvij\u0101?<\/h2>\n<p>Latvij\u0101, p\u0101rdodot nekustamo \u012bpa\u0161umu, galvenais nodoklis, ar kuru j\u0101r\u0113\u0137in\u0101s, ir <strong>iedz\u012bvot\u0101ju ien\u0101kuma nodoklis (IIN)<\/strong>. Tas tiek apr\u0113\u0137in\u0101ts no kapit\u0101la pieauguma \u2013 tas ir, no starp\u012bbas starp \u012bpa\u0161uma p\u0101rdo\u0161anas cenu un t\u0101 ieg\u0101des v\u0113rt\u012bbu vai kadastr\u0101lo v\u0113rt\u012bbu, atkar\u012bb\u0101 no situ\u0101cijas.<\/p>\n<p>Papildus IIN j\u0101\u0146em v\u0113r\u0101 ar\u012b:<\/p>\n<ul>\n<li><strong>Valsts nodeva par zemesgr\u0101matas ierakstiem<\/strong> \u2013 to parasti sedz pirc\u0113js, ta\u010du da\u017ek\u0101rt puses vienojas cit\u0101di.<\/li>\n<li><strong>Not\u0101ra pakalpojumu maksa<\/strong> \u2013 ja dar\u012bjums tiek sl\u0113gts pie not\u0101ra.<\/li>\n<li><strong>Nekustam\u0101 \u012bpa\u0161uma nodoklis (N\u012aN)<\/strong> \u2013 tas ir ikgad\u0113js pa\u0161vald\u012bbas nodoklis, kas j\u0101maks\u0101 par laiku, kam\u0113r \u012bpa\u0161ums pieder p\u0101rdev\u0113jam. Tas nav saist\u012bts ar p\u0101rdo\u0161anas dar\u012bjumu k\u0101 t\u0101du, ta\u010du nor\u0113\u0137inos par p\u0101rdo\u0161anas gadu j\u0101iev\u0113ro proporcion\u0101lais sadal\u012bjums.<\/li>\n<\/ul>\n<p>\u0160aj\u0101 rakst\u0101 galven\u0101 uzman\u012bba tiks piev\u0113rsta tie\u0161i IIN, jo tas ir vissvar\u012bg\u0101kais nodoklis, kas ietekm\u0113 p\u0101rdev\u0113ja finansi\u0101lo rezult\u0101tu.<\/p>\n<h2>Iedz\u012bvot\u0101ju ien\u0101kuma nodoklis no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas<\/h2>\n<p>IIN no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas Latvij\u0101 regul\u0113 <a href=\"https:\/\/likumi.lv\/ta\/id\/56880\" target=\"_blank\" rel=\"noopener noreferrer\">likums &#8220;Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli&#8221;<\/a>, konkr\u0113t\u0101k t\u0101 <strong>11.\u00b9 pants<\/strong>, kas nosaka kapit\u0101la pieauguma nodok\u013ca apr\u0113\u0137in\u0101\u0161anas k\u0101rt\u012bbu.<\/p>\n<p>Galven\u0101 nodok\u013ca likme kapit\u0101la pieaugumam no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas ir <strong>20%<\/strong>. \u0160\u012b likme attiecas uz starp\u012bbu starp p\u0101rdo\u0161anas cenu un dokument\u0101li apliecin\u0101maj\u0101m ieg\u0101des izmaks\u0101m.<\/p>\n<p>Svar\u012bgi zin\u0101t: IIN j\u0101maks\u0101 tikai tad, ja p\u0101rdo\u0161anas dar\u012bjums rada <em>pozit\u012bvu<\/em> kapit\u0101la pieaugumu \u2013 tas ir, ja p\u0101rdod d\u0101rg\u0101k, nek\u0101 pirki vai ieguvi. Ja \u012bpa\u0161ums tiek p\u0101rdots par zem\u0101ku cenu, nek\u0101 tas tika ieg\u0101d\u0101ts, un to var apliecin\u0101t dokument\u0101ri, nodoklis nav j\u0101maks\u0101.<\/p>\n<p>Ien\u0101kums no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas tiek uzskat\u012bts par <strong>kapit\u0101la pieaugumu<\/strong>, nevis par saimniecisk\u0101s darb\u012bbas ien\u0101kumu, ja vien p\u0101rdev\u0113js nav re\u0123istr\u0113ts k\u0101 saimniecisk\u0101s darb\u012bbas veic\u0113js un neatbilsto\u0161\u0101 veid\u0101 nodarbojas ar nekustam\u0101 \u012bpa\u0161uma tirdzniec\u012bbu k\u0101 komercdarb\u012bbu.<\/p>\n<h2>Kad esi atbr\u012bvots no IIN maks\u0101\u0161anas par \u012bpa\u0161uma p\u0101rdo\u0161anu?<\/h2>\n<p>Latvijas nodok\u013cu likumdo\u0161ana paredz vair\u0101kus gad\u012bjumus, kad no IIN maks\u0101\u0161anas var b\u016bt atbr\u012bvots. Tas ir \u013coti b\u016btiski zin\u0101t pirms dar\u012bjuma nosl\u0113g\u0161anas, jo pareiza pl\u0101no\u0161ana var ietaup\u012bt iev\u0113rojamu naudas summu.<\/p>\n<p><strong>Galvenie atbr\u012bvojumi no IIN par nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anu:<\/strong><\/p>\n<ul>\n<li><strong>Deklar\u0113t\u0101 dz\u012bvesvieta vismaz 12 m\u0113ne\u0161us<\/strong> \u2013 ja nekustamais \u012bpa\u0161ums ir bijis p\u0101rdev\u0113ja deklar\u0113t\u0101 dz\u012bvesvieta vismaz 12 m\u0113ne\u0161us pirms p\u0101rdo\u0161anas un tas nav izmantots saimnieciskaj\u0101 darb\u012bb\u0101, IIN nav j\u0101maks\u0101. \u0160is ir visbie\u017e\u0101k izmantotais atbr\u012bvojums.<\/li>\n<li><strong>Deklar\u0113t\u0101 dz\u012bvesvieta un l\u012bdzek\u013ci jaunajam m\u0101joklim<\/strong> \u2013 ja \u012bpa\u0161ums bijis deklar\u0113t\u0101 dz\u012bvesvieta vismaz 12 m\u0113ne\u0161us un no p\u0101rdo\u0161anas ieg\u016btie l\u012bdzek\u013ci 12 m\u0113ne\u0161u laik\u0101 tiek ieguld\u012bti cita m\u0101jok\u013ca ieg\u0101dei vai b\u016bvniec\u012bbai Eiropas Savien\u012bb\u0101 vai Eiropas Ekonomiskaj\u0101 zon\u0101, nodok\u013cu atbr\u012bvojums saglab\u0101jas.<\/li>\n<li><strong>\u012apa\u0161ums mantots vai sa\u0146emts d\u0101vin\u0101jum\u0101 no pirm\u0101s vai otr\u0101s pak\u0101pes radinieka<\/strong> \u2013 ja \u012bpa\u0161ums ir mantots vai sa\u0146emts d\u0101vin\u0101jum\u0101 no tuviem radiniekiem (vec\u0101ki, b\u0113rni, vecvec\u0101ki, mazb\u0113rni, br\u0101\u013ci, m\u0101sas) un tas ir bijis deklar\u0113t\u0101 dz\u012bvesvieta, var piem\u0113rot atbr\u012bvojumu.<\/li>\n<li><strong>Lauksaimniec\u012bbas zeme<\/strong> \u2013 konkr\u0113tos gad\u012bjumos lauksaimniec\u012bbas zemes p\u0101rdo\u0161ana var tikt atbr\u012bvota no nodok\u013ca, ja t\u0101 atbilst noteiktiem nosac\u012bjumiem (piem\u0113ram, p\u0101rdo\u0161ana tiek veikta zemkopim).<\/li>\n<li><strong>Zema kapit\u0101la pieauguma summa<\/strong> \u2013 ja kop\u0113jais kapit\u0101la pieaugums no visiem akt\u012bviem gada laik\u0101 nep\u0101rsniedz <strong>1 000 EUR<\/strong>, tas nav j\u0101deklar\u0113 un nav j\u0101maks\u0101 IIN.<\/li>\n<\/ul>\n<p>Ir \u013coti svar\u012bgi saprast, ka deklar\u0113t\u0101s dz\u012bvesvietas nosac\u012bjums tiek p\u0101rbaud\u012bts p\u0113c Iedz\u012bvot\u0101ju re\u0123istra datiem \u2013 nevis p\u0113c faktisk\u0101s dz\u012bvo\u0161anas. T\u0101p\u0113c, ja pl\u0101no p\u0101rdot \u012bpa\u0161umu ar atbr\u012bvojumu, p\u0101rliecinies, ka dz\u012bvesvieta taj\u0101 ir bijusi deklar\u0113ta pietiekami ilgu laiku.<\/p>\n<h2>K\u0101 apr\u0113\u0137in\u0101t nodokli no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas dar\u012bjuma?<\/h2>\n<p>Nodok\u013ca apr\u0113\u0137ins var \u0161\u0137ist sare\u017e\u0123\u012bts, ta\u010du, sekojot \u0161iem so\u013ciem, viss k\u013c\u016bst skaidr\u0101ks. Apl\u016bkosim konkr\u0113tu piem\u0113ru un apr\u0113\u0137ina sh\u0113mu.<\/p>\n<p><strong>Kapit\u0101la pieauguma apr\u0113\u0137ina formula:<\/strong><\/p>\n<p><em>Kapit\u0101la pieaugums = P\u0101rdo\u0161anas cena \u2212 Ieg\u0101des v\u0113rt\u012bba \u2212 Ar dar\u012bjumu saist\u012btie izdevumi<\/em><\/p>\n<p><strong>Soli pa solim:<\/strong><\/p>\n<ol>\n<li><strong>Nosakiet p\u0101rdo\u0161anas cenu<\/strong> \u2013 t\u0101 ir dar\u012bjum\u0101 nor\u0101d\u012bt\u0101 summa. Svar\u012bgi: VID var apstr\u012bd\u0113t cenu, ja t\u0101 ir ac\u012bmredzami zem\u0101ka par tirgus vai kadastr\u0101lo v\u0113rt\u012bbu.<\/li>\n<li><strong>Nosakiet ieg\u0101des v\u0113rt\u012bbu<\/strong> \u2013 t\u0101 ir dokument\u0101ri apliecin\u0101ma summa, par k\u0101du \u012bpa\u0161ums tika ieg\u016bts. Ja \u012bpa\u0161ums ir mantots vai sa\u0146emts d\u0101vin\u0101jum\u0101, ieg\u0101des v\u0113rt\u012bbu nosaka k\u0101 kadastr\u0101lo v\u0113rt\u012bbu dar\u012bjuma br\u012bd\u012b vai iepriek\u0161\u0113j\u0101 \u012bpa\u0161nieka ieg\u0101des cenu.<\/li>\n<li><strong>Atskaitiet ar dar\u012bjumu saist\u012btos izdevumus<\/strong> \u2013 pie atskait\u0101majiem izdevumiem pieder: valsts nodeva par zemesgr\u0101matu, not\u0101ra honor\u0101rs, nekustam\u0101 \u012bpa\u0161uma a\u0123enta komisija (ja maks\u0101 p\u0101rdev\u0113js), k\u0101 ar\u012b dokument\u0101ri apliecin\u0101ti kapit\u0101lieguld\u012bjumi \u012bpa\u0161uma uzlabo\u0161an\u0101 (renov\u0101cija, pieb\u016bves u.tml.).<\/li>\n<li><strong>Apr\u0113\u0137iniet IIN<\/strong> \u2013 ieg\u016btajam kapit\u0101la pieaugumam piem\u0113rojiet 20% likmi.<\/li>\n<\/ol>\n<p><strong>Piem\u0113rs:<\/strong><\/p>\n<ul>\n<li>P\u0101rdo\u0161anas cena: 120 000 EUR<\/li>\n<li>Ieg\u0101des v\u0113rt\u012bba: 80 000 EUR<\/li>\n<li>Not\u0101ra un zemesgr\u0101matas izdevumi: 800 EUR<\/li>\n<li>Dokument\u0101ri apstiprin\u0101ta renov\u0101cija: 5 000 EUR<\/li>\n<li><strong>Kapit\u0101la pieaugums:<\/strong> 120 000 \u2212 80 000 \u2212 800 \u2212 5 000 = <strong>34 200 EUR<\/strong><\/li>\n<li><strong>IIN (20%):<\/strong> 34 200 \u00d7 0,20 = <strong>6 840 EUR<\/strong><\/li>\n<\/ul>\n<p>K\u0101 redzams, dokument\u0101ri apliecin\u0101mi izdevumi var iev\u0113rojami samazin\u0101t apliekamo summu. T\u0101p\u0113c ir \u0101rk\u0101rt\u012bgi svar\u012bgi glab\u0101t visus \u010dekus, r\u0113\u0137inus un l\u012bgumus, kas saist\u012bti ar \u012bpa\u0161umu.<\/p>\n<p>Ja \u012bpa\u0161uma ieg\u0101des dokumenti nav saglab\u0101ti vai \u012bpa\u0161ums ir mantots bez skaidras v\u0113rt\u012bbas, ieg\u0101des v\u0113rt\u012bbu var noteikt p\u0113c <strong>kadastr\u0101l\u0101s v\u0113rt\u012bbas<\/strong> dar\u012bjuma nosl\u0113g\u0161anas gad\u0101 \u2013 ta\u010du \u0161is variants ne vienm\u0113r ir izdev\u012bg\u0101ks.<\/p>\n<h2>Termi\u0146i un deklar\u0113\u0161anas k\u0101rt\u012bba VID 2025. gad\u0101<\/h2>\n<p>Ien\u0101kumi no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas ir j\u0101deklar\u0113 Valsts ie\u0146\u0113mumu dienest\u0101 (VID). 2025. gad\u0101 piem\u0113rojam\u0101 k\u0101rt\u012bba ir \u0161\u0101da:<\/p>\n<ol>\n<li><strong>Gada ien\u0101kumu deklar\u0101cija<\/strong> \u2013 ien\u0101kumi no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas, kas g\u016bti 2024. gad\u0101, j\u0101deklar\u0113 gada ien\u0101kumu deklar\u0101cij\u0101, ko iesniedz <strong>no 1. marta l\u012bdz 1. j\u016bnijam 2025. gad\u0101<\/strong>. Deklar\u0101ciju var iesniegt elektroniski VID Elektronisk\u0101s deklar\u0113\u0161anas sist\u0113m\u0101 (EDS) vietn\u0113 <a href=\"https:\/\/eds.vid.gov.lv\" target=\"_blank\" rel=\"noopener noreferrer\">eds.vid.gov.lv<\/a>.<\/li>\n<li><strong>Nodok\u013ca samaksa<\/strong> \u2013 apr\u0113\u0137in\u0101tais IIN j\u0101samaks\u0101 <strong>l\u012bdz 23. j\u016bnijam 2025. gad\u0101<\/strong> (15 dienas p\u0113c deklar\u0101cijas iesnieg\u0161anas termi\u0146a beig\u0101m).<\/li>\n<li><strong>Avansa maks\u0101jums<\/strong> \u2013 ja nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161ana notiek pa\u0161reiz\u0113j\u0101 taks\u0101cijas gad\u0101 (2025. gad\u0101), atsevi\u0161\u0137os gad\u012bjumos VID var pras\u012bt avansa nodok\u013ca samaksu 15 dienu laik\u0101 p\u0113c dar\u012bjuma re\u0123istr\u0113\u0161anas zemesgr\u0101mat\u0101.<\/li>\n<li><strong>Dokumentu sagatavo\u0161ana<\/strong> \u2013 pirms deklar\u0101cijas iesnieg\u0161anas sagatavojiet: pirkuma-p\u0101rdo\u0161anas l\u012bgumu, iepriek\u0161\u0113jo ieg\u0101des l\u012bgumu, renov\u0101cijas izmaksu apliecino\u0161us dokumentus, bankas konta izrakstus par dar\u012bjumiem.<\/li>\n<li><strong>EDS aizpild\u012b\u0161ana<\/strong> \u2013 deklar\u0101cij\u0101 D sada\u013c\u0101 &#8220;Kapit\u0101la pieaugums&#8221; j\u0101nor\u0101da visi ar p\u0101rdo\u0161anu saist\u012btie dati. EDS sist\u0113ma autom\u0101tiski apr\u0113\u0137ina maks\u0101jamo summu.<\/li>\n<\/ol>\n<p>Svar\u012bgi atcer\u0113ties: <strong>pat ja esi atbr\u012bvots no IIN maks\u0101\u0161anas, var b\u016bt nepiecie\u0161ams iesniegt deklar\u0101ciju<\/strong>, nor\u0101dot atbr\u012bvojuma pamatu. VID var piepras\u012bt atbr\u012bvojuma pamatojumu, t\u0101p\u0113c dokumentus, kas apliecina deklar\u0113t\u0101s dz\u012bvesvietas periodu vai citu atbr\u012bvojuma nosac\u012bjumu izpildi, ir ieteicams glab\u0101t.<\/p>\n<p>Ja deklar\u0101cija netiek iesniegta laikus vai nodoklis netiek samaks\u0101ts, VID var piem\u0113rot <strong>nokav\u0113juma naudu 0,05% apm\u0113r\u0101 no nesamaks\u0101t\u0101s summas par katru kav\u0113juma dienu<\/strong>, k\u0101 ar\u012b administrat\u012bvus sodus.<\/p>\n<h2>Secin\u0101jums: k\u0101 likum\u012bgi samazin\u0101t nodok\u013cus p\u0101rdodot \u012bpa\u0161umu<\/h2>\n<p>Nodok\u013cu optimiz\u0101cija nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161an\u0101 nav izvair\u012b\u0161an\u0101s no nodok\u013ciem \u2013 t\u0101 ir likum\u012bga un sapr\u0101t\u012bga finan\u0161u pl\u0101no\u0161ana. L\u016bk, galvenie ieteikumi, k\u0101 r\u012bkoties gudri:<\/p>\n<ul>\n<li><strong>Pl\u0101no deklar\u0113t\u0101s dz\u012bvesvietas periodu.<\/strong> Ja \u012bpa\u0161ums ir vai k\u013c\u016bs par tavu galveno m\u0101jokli, p\u0101rliecinies, ka taj\u0101 ir re\u0123istr\u0113ta dz\u012bvesvieta vismaz 12 m\u0113ne\u0161us pirms pl\u0101not\u0101s p\u0101rdo\u0161anas. Tas ir vienk\u0101r\u0161\u0101kais un efekt\u012bv\u0101kais veids, k\u0101 izvair\u012bties no IIN.<\/li>\n<li><strong>Glab\u0101 visus dokumentus.<\/strong> Renov\u0101cijas r\u0113\u0137ini, b\u016bvniec\u012bbas izmaksas, not\u0101ra honor\u0101ri \u2013 visi \u0161ie dokumenti samazina apliekamo ien\u0101kumu. Pat sal\u012bdzino\u0161i nelielas summas kop\u0101 var iev\u0113rojami samazin\u0101t nodok\u013ca apm\u0113ru.<\/li>\n<li><strong>Izmanto atbr\u012bvojumu pirkot jaunu m\u0101jokli.<\/strong> Ja p\u0101rdod savu dz\u012bvesvietu un pl\u0101no ieg\u0101d\u0101ties citu, 12 m\u0113ne\u0161u laik\u0101 ieguldot p\u0101rdo\u0161anas ie\u0146\u0113mumus jaun\u0101 m\u0101jokl\u012b, vari saglab\u0101t atbr\u012bvojumu no IIN.<\/li>\n<li><strong>Prec\u012bzi nov\u0113rt\u0113 ieg\u0101des v\u0113rt\u012bbu.<\/strong> Ja \u012bpa\u0161ums ieg\u0101d\u0101ts sen un dokumenti nav prec\u012bzi, konsult\u0113jies ar juristu vai nodok\u013cu speci\u0101listu par optim\u0101l\u0101ko ieg\u0101des v\u0113rt\u012bbas noteik\u0161anas metodi.<\/li>\n<li><strong>Konsult\u0113jies ar speci\u0101listu.<\/strong> Katrs dar\u012bjums ir individu\u0101ls, un profesion\u0101la juridisk\u0101 padomdev\u0113ja pal\u012bdz\u012bba var atkl\u0101t iesp\u0113jas, ko patst\u0101v\u012bgi var nepam\u0101n\u012bt. <a href=\"https:\/\/tautasjurists.lv\" target=\"_blank\" rel=\"noopener noreferrer\">Tautas Jurists<\/a> sniedz pieejamu juridisko pal\u012bdz\u012bbu jaut\u0101jumos par nekustam\u0101 \u012bpa\u0161uma dar\u012bjumiem un nodok\u013ciem.<\/li>\n<\/ul>\n<p>Nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161ana var b\u016bt gan finansi\u0101li izdev\u012bga, gan nodok\u013cu zi\u0146\u0101 efekt\u012bva \u2013 ja vien zini, k\u0101 r\u012bkoties. Latvijas likumdo\u0161ana paredz god\u012bgus un sapr\u0101t\u012bgus atbr\u012bvojumus tiem, kas tos izmanto apzin\u0101ti un savlaic\u012bgi pl\u0101no savus dar\u012bjumus.<\/p>\n<h2>Bie\u017e\u0101k uzdotie jaut\u0101jumi<\/h2>\n<div class=\"tj-faq\">\n<details>\n<summary>Cik liels ir iedz\u012bvot\u0101ju ien\u0101kuma nodoklis par nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anu Latvij\u0101?<\/summary>\n<p>Latvij\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodoklis (IIN) par nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anu no kapit\u0101la pieauguma ir <strong>20%<\/strong>. Nodoklis tiek apr\u0113\u0137in\u0101ts no starp\u012bbas starp p\u0101rdo\u0161anas cenu un dokument\u0101ri apliecin\u0101to ieg\u0101des v\u0113rt\u012bbu, atskaitot ar dar\u012bjumu saist\u012btos izdevumus (not\u0101ra honor\u0101ru, zemesgr\u0101matas nodevu, a\u0123enta komisiju, kapit\u0101lieguld\u012bjumus \u012bpa\u0161um\u0101). Piem\u0113ram, ja kapit\u0101la pieaugums ir 30 000 EUR, IIN b\u016bs 6 000 EUR. Ja kapit\u0101la pieaugums gada laik\u0101 no visiem akt\u012bviem nep\u0101rsniedz 1 000 EUR, tas nav j\u0101deklar\u0113 un nav j\u0101maks\u0101.<\/p>\n<\/details>\n<details>\n<summary>Vai es esmu atbr\u012bvots no nodok\u013ca, ja esmu dz\u012bvojis \u012bpa\u0161um\u0101 vair\u0101k nek\u0101 12 m\u0113ne\u0161us?<\/summary>\n<p>J\u0101, bet ar nosac\u012bjumiem. Atbr\u012bvojums no IIN tiek piem\u0113rots, ja <strong>\u012bpa\u0161ums ir bijis j\u016bsu deklar\u0113t\u0101 dz\u012bvesvieta vismaz 12 m\u0113ne\u0161us<\/strong> pirms p\u0101rdo\u0161anas un tas nav izmantots saimnieciskaj\u0101 darb\u012bb\u0101. Svar\u012bgi uzsv\u0113rt \u2013 deklar\u0113t\u0101 dz\u012bvesvieta tiek p\u0101rbaud\u012bta p\u0113c Iedz\u012bvot\u0101ju re\u0123istra datiem, nevis p\u0113c faktisk\u0101s dz\u012bvo\u0161anas. Ja dz\u012bvesvieta nebija deklar\u0113ta konkr\u0113taj\u0101 \u012bpa\u0161um\u0101, bet tur tikai faktisk\u0101 dz\u012bvo\u0161ana, atbr\u012bvojums netiek piem\u0113rots. T\u0101pat atbr\u012bvojums attiecas uz gad\u012bjumu, kad p\u0101rdo\u0161anas ie\u0146\u0113mumi 12 m\u0113ne\u0161u laik\u0101 tiek ieguld\u012bti jauna m\u0101jok\u013ca ieg\u0101d\u0113 vai b\u016bvniec\u012bb\u0101 ES vai EEZ teritorij\u0101.<\/p>\n<\/details>\n<details>\n<summary>K\u0101 deklar\u0113t ien\u0101kumus no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas VID?<\/summary>\n<p>Ien\u0101kumi no nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161anas j\u0101deklar\u0113 VID gada ien\u0101kumu deklar\u0101cij\u0101. Deklar\u0101ciju iesniedz <strong>elektroniski VID EDS sist\u0113m\u0101<\/strong> (eds.vid.gov.lv) no 1. marta l\u012bdz 1. j\u016bnijam (par iepriek\u0161\u0113jo taks\u0101cijas gadu). Deklar\u0101cijas D sada\u013c\u0101 j\u0101nor\u0101da kapit\u0101la pieaugums \u2013 p\u0101rdo\u0161anas cena, ieg\u0101des v\u0113rt\u012bba un ar dar\u012bjumu saist\u012btie izdevumi. Nodoklis j\u0101samaks\u0101 15 dienu laik\u0101 p\u0113c deklar\u0101cijas iesnieg\u0161anas termi\u0146a. Ja dar\u012bjums notiek k\u0101rt\u0113j\u0101 gad\u0101, da\u017eos gad\u012bjumos VID var piepras\u012bt avansa maks\u0101jumu 15 dienu laik\u0101 p\u0113c \u012bpa\u0161uma ties\u012bbu re\u0123istr\u0101cijas zemesgr\u0101mat\u0101.<\/p>\n<\/details>\n<details>\n<summary>Vai d\u0101vin\u0101jum\u0101 sa\u0146emtu \u012bpa\u0161umu p\u0101rdodot ar\u012b j\u0101maks\u0101 nodoklis?<\/summary>\n<p>J\u0101, princip\u0101 j\u0101maks\u0101, ja p\u0101rdo\u0161ana rada kapit\u0101la pieaugumu. D\u0101vin\u0101jum\u0101 sa\u0146emta \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbu nosaka k\u0101 <strong>kadastr\u0101lo v\u0113rt\u012bbu d\u0101vin\u0101juma br\u012bd\u012b<\/strong> vai iepriek\u0161\u0113j\u0101 \u012bpa\u0161nieka dokument\u0101ri apliecin\u0101to ieg\u0101des<\/p>\n<\/details>\n<\/div>\n<div class=\"notranslate\" style=\"all: initial;\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161ana Latvij\u0101 ir nopietns finansi\u0101ls dar\u012bjums, kas bie\u017ei vien rada jaut\u0101jumu: cik daudz nodok\u013cos n\u0101ksies samaks\u0101t un k\u0101 to dar\u012bt pareizi? 2025. gad\u0101 sp\u0113k\u0101 eso\u0161ie nodok\u013cu noteikumi paredz gan skaidras maks\u0101jumu saist\u012bbas, gan ar\u012b vair\u0101kus atbr\u012bvojumus, kas var \u013caut iev\u0113rojami samazin\u0101t vai pat piln\u012bb\u0101 izvair\u012bties no nodok\u013cu sloga. \u0160aj\u0101 ce\u013cved\u012b uzzin\u0101si visu nepiecie\u0161amo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-145","post","type-post","status-publish","format-standard","hentry","category-nodokli-un-finanses"],"_links":{"self":[{"href":"https:\/\/tautasjurists.lv\/blogs\/wp-json\/wp\/v2\/posts\/145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tautasjurists.lv\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tautasjurists.lv\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tautasjurists.lv\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tautasjurists.lv\/blogs\/wp-json\/wp\/v2\/comments?post=145"}],"version-history":[{"count":2,"href":"https:\/\/tautasjurists.lv\/blogs\/wp-json\/wp\/v2\/posts\/145\/revisions"}],"predecessor-version":[{"id":206,"href":"https:\/\/tautasjurists.lv\/blogs\/wp-json\/wp\/v2\/posts\/145\/revisions\/206"}],"wp:attachment":[{"href":"https:\/\/tautasjurists.lv\/blogs\/wp-json\/wp\/v2\/media?parent=145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tautasjurists.lv\/blogs\/wp-json\/wp\/v2\/categories?post=145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tautasjurists.lv\/blogs\/wp-json\/wp\/v2\/tags?post=145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}