Pilietinis bendrov\u0117 operacij\u0173 su nekilnojamojo turto (\u0444\u0440. la soci\u00e9t\u00e9 civile immobili\u00e8re, SCI) \u2014 tai vaizdas juridinio asmens per pranc\u016bz\u0173 verslo teis\u0117s aktas, leid\u017eiantis \u017emoni\u0173 grup\u0119 kartu \u012fsipareigoti nekilnojamojo turto sandorius, \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0432 mokes\u010diu. Prie toki\u0173 operacij\u0173 apima pirkimas, valdymas, nuoma, dovan\u0173 ir siuntimas pagal paveld\u0117jimo teis\u0119. Taip pat d\u0117l SCI u\u017eduotis, kurioje \u2014 sklypo \u012fsigijimo, statybos objekto ir j\u012f v\u0117liau perparduoti (la SCI de construction-vente).<\/p>\n
SCI paprastai pagr\u012fsti nariai vienos \u0161eimos ar grup\u0117s draug\u0173, kartais taip pat grupe investuotoj\u0173 arba nekilnojamojo turto vystytojai. Minimalus nari\u0173 skai\u010dius \u2014 du, daugiausiai \u012fstatymu n\u0117ra nustatyta. Kiekvienas i\u0161 nari\u0173 turi tam tikra turto, kurio dydis priklauso nuo sumos, \u012fmok\u0173 ir giminyst\u0117s ry\u0161i\u0173. \u0160ias dalis galite pirkti, parduoti, dovanoti ir perduoti paveld\u0117jimo. Savininkas turto yra SCI. Maksimalus terminas egzistencijos bendrov\u0117s \u2014 99 met\u0173.<\/p>\n
Nariai, bendrov\u0117s turi teis\u0119 pasirinkti \u012fvairi\u0173 variant\u0173 sutartis ir savo nuo\u017ei\u016bra. Pavyzd\u017eiui, t\u0117vai gali perduoti vaikams teis\u0119 naudoti (\u0443\u0437\u0443\u0444\u0440\u0443\u043a\u0442), i\u0161saugoti nuosavyb\u0117s teis\u0119, kuri pereina \u012fp\u0117diniams tik po t\u0117v\u0173 mirties. Tokio tipo nuosavyb\u0117s \u017eymimas terminu „nue propri\u00e9t\u00e9”. Artimi \u017emon\u0117s, ne sudarytas santuokos ar giminyst\u0117s santykius, gali nustatyti, kad, mirus vienam i\u0161 j\u0173 jos dalis \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0438\u043b\u0430 kitam ry\u0161io dalyviui, o ne tiesioginis mirusiojo \u012fp\u0117diniams. Toks vaizdas sutarties vadinamas „\u0442\u043e\u043d\u0442\u0438\u043d\u0430” (la tontine).<\/p>\n
Priva\u010di\u0173 r\u016b\u0161i\u0173 SCI yra pilietinis bendrov\u0117 investicijoms \u012f nekilnojam\u0105j\u012f turt\u0105 (la soci\u00e9t\u00e9 civile de placements immobiliers, SCPI) ir kit\u0105 pana\u0161\u0173 su ja \u012fstaiga kolektyvini\u0173 investicij\u0173 \u012f nekilnojam\u0105j\u012f turt\u0105 (l ‘ organisme de placement collectif immobilier, OPCI). Skirtingai nuo kit\u0173 SCI pagrindin\u0117 funkcija SCPI ir OPCI \u2014 gavimas ir paskirstymas, investicini\u0173 pajam\u0173.<\/p>\n
SCI gali pasirinkti vien\u0105 i\u0161 dviej\u0173 galimybi\u0173 mokes\u010di\u0173: mok\u0117ti arba gyventoj\u0173 pajam\u0173 mokest\u012f asmenims, arba, \u012fmon\u0117ms mokes\u010di\u0173. Pirmuoju atveju dividendai, mokamos dalyviams bendrov\u0117s, n\u0117ra taikoma papildom\u0173 mokes\u010di\u0173. Tokiu atveju, jei nekilnojamojo turto nuoma, kiekvienas narys SCI atskirai moka gyventoj\u0173 pajam\u0173 mokest\u012f proporcingai savo dole bendrov\u0117. Pavyzd\u017eiui, jei dalis dalyvio sudaro 60 %, tai jis moka mokest\u012f nuo 60 % pelno, gauto kompanija i\u0161 nuomos. Tuo atveju, kai \u012fmonei mokes\u010di\u0173, dividend\u0173 pelno mokes\u010diu prie pajam\u0173 i\u0161 kapitalo, ta\u010diau prie j\u0173 taikoma mokes\u010di\u0173 nuolaida iki 40 %. Kuris i\u0161 dviej\u0173 re\u017eim\u0173 geriau elgtis, priklauso nuo konkre\u010dios situacijos; \u0161\u012f klausim\u0105 verta spr\u0119sti su mokes\u010di\u0173 konsultantu. Prakti\u0161kai SCI da\u017eniau renkasi gyventoj\u0173 pajam\u0173 mokestis fizini\u0173 teises.<\/p>\n
Ind\u0117liai, kuriuos metu \u012fk\u016brimo \u012fmon\u0117s yra atleistos nuo muit\u0173, d\u0117l registracijos nuosavyb\u0117s teis\u0117s. Ind\u0117liai, kuriuos po registracijos SCI, taikoma fiksuoto pajam\u0173 mokes\u010dio tarifas sudaro 375 eur\u0173. Norma pakyla iki 500 eur\u0173, jei mokes\u010dio suma sudaro daugiau kaip 225 t\u016bkst. eur\u0173.<\/p>\n
Dovanojant ar turto paveld\u0117jimo byla per SCI n\u0117ra atitinkamus mokes\u010dius. Nor\u0117dami muitai \u012f registracijos nuosavyb\u0117s teis\u0117s nustatyti atskaitymai, kuri\u0173 dydis priklauso nuo giminyst\u0117s.<\/p>\n
Parduodant nekilnojamojo turto bendrov\u0117s nariai moka mokestis, kapitalo prieaugio proporcingai savo \u0434\u043e\u043b\u044f\u043c. Jo norma lygi pal\u016bkan\u0173 pajam\u0173, arba \u012fmoni\u0173 pajam\u0173 mokes\u010dio, priklausomai nuo pasirinkto mokes\u010di\u0173 re\u017eimo. Jei SCI parduoda nekilnojamojo turto, tai \u0161is mokestis yra ne moka tas narys, bendrov\u0117s, kuri naudoja objektas kaip pagrindin\u0117 gyvenamoji vieta. Parduodant dal\u012f mokestis, kapitalo prieaugio n\u0117ra mokamas, jei dalis buvo nuosavyb\u0117s narys SCI daugiau nei 30 met\u0173.<\/p>\n
Katerina \u041a\u043e\u0436\u0435\u0432\u043d\u0438\u043a\u043e\u0432\u0430, Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"
Pilietinis bendrov\u0117 operacij\u0173 su nekilnojamojo turto (\u0444\u0440. la soci\u00e9t\u00e9 civile immobili\u00e8re, SCI) \u2014 tai vaizdas juridinio asmens per pranc\u016bz\u0173 verslo<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[],"class_list":["post-1819","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mokesciu-informacija-prancuzijoje"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"lt","enabled_languages":["ru","uk","en","de","fr","it","es","pl","pt","bg","cs","da","et","fi","hr","hu","lt","lv","mk","no","ro","sk","sl","sq","sr","tr","nl","am","ca","sv"],"languages":{"ru":{"title":false,"content":false,"excerpt":false},"uk":{"title":false,"content":false,"excerpt":false},"en":{"title":false,"content":false,"excerpt":false},"de":{"title":false,"content":false,"excerpt":false},"fr":{"title":false,"content":false,"excerpt":false},"it":{"title":false,"content":false,"excerpt":false},"es":{"title":false,"content":false,"excerpt":false},"pl":{"title":false,"content":false,"excerpt":false},"pt":{"title":false,"content":false,"excerpt":false},"bg":{"title":false,"content":false,"excerpt":false},"cs":{"title":false,"content":false,"excerpt":false},"da":{"title":false,"content":false,"excerpt":false},"et":{"title":false,"content":false,"excerpt":false},"fi":{"title":false,"content":false,"excerpt":false},"hr":{"title":false,"content":false,"excerpt":false},"hu":{"title":false,"content":false,"excerpt":false},"lt":{"title":true,"content":true,"excerpt":false},"lv":{"title":false,"content":false,"excerpt":false},"mk":{"title":false,"content":false,"excerpt":false},"no":{"title":false,"content":false,"excerpt":false},"ro":{"title":false,"content":false,"excerpt":false},"sk":{"title":false,"content":false,"excerpt":false},"sl":{"title":false,"content":false,"excerpt":false},"sq":{"title":false,"content":false,"excerpt":false},"sr":{"title":false,"content":false,"excerpt":false},"tr":{"title":false,"content":false,"excerpt":false},"nl":{"title":false,"content":false,"excerpt":false},"am":{"title":false,"content":false,"excerpt":false},"ca":{"title":false,"content":false,"excerpt":false},"sv":{"title":false,"content":false,"excerpt":false}}},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/posts\/1819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/comments?post=1819"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/posts\/1819\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/media?parent=1819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/categories?post=1819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/tags?post=1819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}