Pilsonisk\u0101 sabiedr\u012bba par dar\u012bjumiem ar nekustamo \u012bpa\u0161umu (fr. la soci\u00e9t\u00e9 civile immobili\u00e8re, KNT) \u2014 t\u0101 ir sava veida juridiskas personas fran\u010du uz\u0146\u0113m\u0113jdarb\u012bbas ties\u012bb\u0101m, kas \u013cauj cilv\u0113ku grupu, lai kop\u012bgi veikt oper\u0101cijas ar nekustamo \u012bpa\u0161umu, \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0432 nodok\u013ci. \u0160\u0101du oper\u0101ciju attiecas ieg\u0101de, p\u0101rvald\u012b\u0161ana, noma, d\u0101vin\u0101juma un nodo\u0161anu mantojum\u0101. Ir ar\u012b sava veida SCI, kuras uzdevums ieg\u0101de gabala b\u016bvniec\u012bbas objektu un to turpm\u0101kas ieg\u0101des (la SCI de construction-vente).<\/p>\n
SCI parasti balst\u0101s locek\u013ciem, vienas \u0123imenes vai draugu grupu, da\u017ereiz ar\u012b investoru grupai, vai ar\u012b izstr\u0101d\u0101t\u0101jiem. Minim\u0101lais dal\u012bbnieku skaits \u2014 divi, maksimums likum\u0101 nav noteikts. Katrs no dal\u012bbniekiem ir noteikta da\u013cu mantas, kuras apm\u0113rs ir atkar\u012bgs no iemaksu summas un \u0123imenes saites. \u0160\u012bs akcijas var pirkt, p\u0101rdot, d\u0101vin\u0101t un nodot mantojum\u0101. \u012apa\u0161nieku \u012bpa\u0161ums ir SCI. Maksim\u0101lais termi\u0146\u0161 komp\u0101nijas past\u0101v\u0113\u0161anas \u2014 99 gadiem.<\/p>\n
Locek\u013ci vai uz\u0146\u0113mums ir ties\u012bgs izv\u0113l\u0113ties da\u017e\u0101das iesp\u0113jas l\u012bgumu p\u0113c saviem ieskatiem. Piem\u0113ram, vec\u0101ki var nodot b\u0113rniem lieto\u0161anas ties\u012bbas (\u0443\u0437\u0443\u0444\u0440\u0443\u043a\u0442), saglab\u0101jot \u012bpa\u0161uma ties\u012bbas, kas p\u0101riet uz mantiniekiem tikai p\u0113c vec\u0101ku n\u0101ves. \u0160\u0101da veida \u012bpa\u0161umties\u012bbu apz\u012bm\u0113 ar terminu “nue propri\u00e9t\u00e9”. Tuvi cilv\u0113ki, kas nav prec\u0113ju\u0161ies vai radniec\u012bgo attiec\u012bb\u0101s, var noteikt, lai n\u0101ves gad\u012bjum\u0101, viens no tiem ir t\u0101 da\u013ca p\u0101rg\u0101ja uz citam dal\u012bbniekam, nevis uz tie\u0161o miru\u0161\u0101 mantiniekiem. \u0160\u0101da veida l\u012bgums tiek saukta par “\u0442\u043e\u043d\u0442\u0438\u043d\u0430” (la tontine).<\/p>\n
Priv\u0101to veida SCI ir pilsonisk\u0101 sabiedr\u012bba ieguld\u012bjuma \u012bpa\u0161umu (la soci\u00e9t\u00e9 civile de placements immobiliers, SCPI) un l\u012bdz\u012bgi ar to iest\u0101de kolekt\u012bvo ieguld\u012bjumu nekustamo \u012bpa\u0161umu (l ‘ organisme de placement collectif immobilier, OPCI). At\u0161\u0137ir\u012bb\u0101 no cit\u0101m SCI, kura galven\u0101 funkcija SCPI un OPCI \u2014 sa\u0146em\u0161ana un sadale ieguld\u012bjumu ien\u0101kumus.<\/p>\n
KNT var izv\u0113l\u0113ties vienu no diviem variantiem nodok\u013cu politika: maks\u0101t vai nu iedz\u012bvot\u0101ju ien\u0101kuma nodoklis fizisk\u0101m person\u0101m, vai ar\u012b korporat\u012bvais nodoklis. Pirmaj\u0101 gad\u012bjum\u0101 dividendes, kas tiek izmaks\u0101tas uz\u0146\u0113muma dal\u012bbniekiem, netiek aplikti ar papildu nodokli. Pie tam, ja nekustamo \u012bpa\u0161umu p\u0101rdod nom\u0101, katrs dal\u012bbnieks SCI atsevi\u0161\u0137i maks\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodokli proporcion\u0101li savai da\u013cai uz\u0146\u0113mumu. Piem\u0113ram, ja da\u013ca dal\u012bbnieku ir 60 %, tad t\u0101 maks\u0101 nodokli no 60 % no pe\u013c\u0146as, kas ieg\u016bta no nomas uz\u0146\u0113mums. Gad\u012bjum\u0101, ja uz\u0146\u0113muma ar nodokli dividendes tiek apliktas ar nodokli par ien\u0101kumiem no kapit\u0101la, bet pie t\u0101m tiek piem\u0113rota nodok\u013ca atlaide 40% apm\u0113r\u0101. Kur\u0161 no abiem re\u017e\u012bmiem ir izdev\u012bg\u0101k, ir atkar\u012bgs no konkr\u0113t\u0101 gad\u012bjuma; \u0161is jaut\u0101jums ir j\u0101risina ar nodok\u013cu konsultantu. Praks\u0113 SCI bie\u017e\u0101k izv\u0113las ien\u0101kuma nodokli, priv\u0101tperson\u0101m.<\/p>\n
Noguld\u012bjumi, kas ir veiktas uz\u0146\u0113muma dibin\u0101\u0161anas br\u012bd\u012b, ir atbr\u012bvoti no nodevas par noform\u0113\u0161ana, \u012bpa\u0161uma ties\u012bbu. Noguld\u012bjumi, kas veiktas p\u0113c re\u0123istr\u0101cijas KNT, apliktas ar fiks\u0113tu nodokli apm\u0113r\u0101 375 eiro. Likme paaugstin\u0101s l\u012bdz 500 eiro, ja iemaksas summa ir vair\u0101k nek\u0101 225 t\u016bkst. eiro.<\/p>\n
Ja \u0434\u0430\u0440\u0435\u043d\u0438\u0438 vai mantojuma \u012bpa\u0161uma ietvaros KNT nav attiec\u012bgos nodok\u013cus. Lai nodevas noform\u0113\u0161ana, \u012bpa\u0161uma ties\u012bbu noteikti atvieglojumi, kuru apm\u0113rs ir atkar\u012bgs no pak\u0101pes radinieki.<\/p>\n
P\u0101rdodot nekustamo \u012bpa\u0161umu locek\u013ci uz\u0146\u0113mumi maks\u0101 nodokli par kapit\u0101la pieaugumu proporcion\u0101li saviem \u0434\u043e\u043b\u044f\u043c. T\u0101 likme ir vien\u0101da ar likmi, iedz\u012bvot\u0101ju ien\u0101kuma vai uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca atkar\u012bb\u0101 no izv\u0113l\u0113t\u0101 nodok\u013cu re\u017e\u012bmu. Ja SCI p\u0101rdod nekustamo \u012bpa\u0161umu, tad \u0161is nodoklis nav j\u0101maks\u0101 viens loceklis uz\u0146\u0113mumi, kas izmanto iesp\u0113ju, k\u0101 galven\u0101 dz\u012bvesvieta. P\u0101rdodot da\u013cu no kapit\u0101la pieauguma nodoklis nav j\u0101maks\u0101, ja da\u013ca bija \u012bpa\u0161um\u0101 locek\u013ca SCI vair\u0101k nek\u0101 30 gadus.<\/p>\n
J\u016blija \u041a\u043e\u0436\u0435\u0432\u043d\u0438\u043a\u043e\u0432\u0430, Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"
Pilsonisk\u0101 sabiedr\u012bba par dar\u012bjumiem ar nekustamo \u012bpa\u0161umu (fr. la soci\u00e9t\u00e9 civile immobili\u00e8re, KNT) \u2014 t\u0101 ir sava veida juridiskas personas<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[],"class_list":["post-1745","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nodoklu-informacija-francija"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"lv","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":false,"content":false,"excerpt":false},"lv":{"title":true,"content":true,"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\/lv\/wp-json\/wp\/v2\/posts\/1745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/comments?post=1745"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/posts\/1745\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/media?parent=1745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/categories?post=1745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/tags?post=1745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}