{"id":1769,"date":"2020-02-12T23:43:17","date_gmt":"2020-02-12T20:43:17","guid":{"rendered":"http:\/\/nalog.fr\/lvienakumi-un-izdevumi-investoriem-ka-planot-budzetu-pirms-iegadaties-komercialo-nekustamo-ipasumu\/"},"modified":"2020-02-12T23:43:17","modified_gmt":"2020-02-12T20:43:17","slug":"lvienakumi-un-izdevumi-investoriem-ka-planot-budzetu-pirms-iegadaties-komercialo-nekustamo-ipasumu","status":"publish","type":"post","link":"https:\/\/nalog.fr\/lv\/lvienakumi-un-izdevumi-investoriem-ka-planot-budzetu-pirms-iegadaties-komercialo-nekustamo-ipasumu\/","title":{"rendered":"Ien\u0101kumi un izdevumi investoriem: k\u0101 pl\u0101not bud\u017eetu pirms ieg\u0101d\u0101ties komerci\u0101lo nekustamo \u012bpa\u0161umu"},"content":{"rendered":"

Pie\u0146emts uzskat\u012bt, ka komerci\u0101lo nekustamo \u012bpa\u0161umu, kas prasa lielus uztur\u0113\u0161anas izmaksas. Tom\u0113r ir t\u0101di tipi, nomas l\u012bgumiem, kuros galvenie izdevumi gulstas uz nomniekiem, un, \u0146emot v\u0113r\u0101 ien\u0101kumu izmaksas atmaks\u0101jas ar uzviju, pat ja jums hipotek\u0101ro kred\u012btu. “\u0422\u0440\u0430\u043d\u0438\u043e” st\u0101sta par galvenajiem rakstiem ie\u0146\u0113mumu un izdevumu \u012bpa\u0161um\u0101 komerci\u0101liem objektiem.<\/p>\n<\/p>\n

Ie\u0146\u0113mumu un izdevumu poste\u0146us \u012bpa\u0161nieku komerci\u0101lo nekustamo \u012bpa\u0161umu<\/h3>\n\n\n\n\n
Ien\u0101kumi<\/th>\nIzmaksas<\/th>\n<\/tr>\n
\u2014 nomas maksa,
\n\u2014 \u0101r\u0113j\u0101 (outdoor) rekl\u0101ma un rekl\u0101ma iek\u0161telpu (indoor),
\n\u2014 amortiz\u0101cija
\n\u2014 sad\u0101rdzin\u0101jums nekustamo \u012bpa\u0161umu: kapit\u0101la pieauguma gad\u012bjum\u0101 t\u0101l\u0101kp\u0101rdo\u0161anas objektu.<\/td>\n		1. Vienreiz\u0113jie izdevumi, ieg\u0101d\u0101joties nekustamo \u012bpa\u0161umu:<\/strong><\/p>\n

\u2014 izmaksas par nekustam\u0101 \u012bpa\u0161uma objektu,
\n\u2014 Due Diligence (gr\u0101matved\u012bbas, juridisk\u0101 un tehnisk\u0101 p\u0101rbaudes, risku nov\u0113rt\u0113\u0161ana),
\npakalpojumi \u0440\u0438\u0435\u043b\u0442\u043e\u0440\u0430,
\n\u2014 nodoklis par pirkumu, z\u012bmognodeva,
\n\u2014 not\u0101ra pakalpojumi un jurista kvalifik\u0101ciju,
\nbanku pakalpojumi (konta atv\u0113r\u0161ana, tulko\u0161ana),
\n\u2014 bankas komisija par kred\u012bta izsnieg\u0161anu (ja objekts ir nopirkts, izmantojot aiz\u0146emtos l\u012bdzek\u013cus),
\n\u2014 s\u0101kotn\u0113j\u0101 remonts un iek\u0101rto\u0161ana objektu, telpu apdare.<\/p>\n

2. Regul\u0101r\u0101s izmaksas:<\/strong><\/p>\n

\u2014 hipotek\u0101ros maks\u0101jumus (ja nekustamais \u012bpa\u0161ums pirkts uz kred\u012bta),
\n\u2014 aizdevums dibin\u0101t\u0101ja,
\n\u2014 gada nekustam\u0101 \u012bpa\u0161uma nodoklis*,
\n\u2014 komun\u0101lie pakalpojumi*,
\n\u2014 ekspluat\u0101cijas izmaksas (sist\u0113mu in\u017eenierija, uzkop\u0161ana, apsardze)*,
\n\u2014 apdro\u0161in\u0101\u0161ana*,
\n\u2014 pakalpojumi, sabiedr\u012bbas vad\u012bbas, person\u0101la,
\n\u2014 gr\u0101matved\u012bbas pakalpojumi (p\u0101rskatus),
\n\u2014 jurista pakalpojumi (ja nepiecie\u0161ams),
\n\u2014 brokeru pakalpojumi s\u0113rfot \u012brniekiem (atsevi\u0161\u0137os gad\u012bjumos maks\u0101 nomnieks).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

* Daudzos gad\u012bjumos \u0161ie izdevumi tiek atgriezti \u012bpa\u0161niekam, izmantojot pakalpojuma maksa, ko maks\u0101 \u012brnieks.<\/p>\n

Ien\u0101kumi: nav v\u0113rts aizmirst ar\u012b par indeks\u0101ciju nomas un amortiz\u0101cijas<\/h2>\n

\u012apa\u0161nieks komerci\u0101lo objektu, sa\u0146em nomas maksa m\u0113nes\u012b (Austrij\u0101, V\u0101cij\u0101, Sp\u0101nij\u0101), vai par ceturksni (Francij\u0101) uz priek\u0161u. Lielbrit\u0101nij\u0101, \u010cehij\u0101 un \u0160veic\u0113 ir izplat\u012bta gan ikm\u0113ne\u0161a, gan \u043f\u043e\u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u044b\u0435 maks\u0101jumi. Parakstot l\u012bgumu ar nomnieku tiek iekas\u0113ta apdro\u0161in\u0101\u0161anas iemaksu apm\u0113r\u0101 no summas samaksas, tr\u012bs m\u0113ne\u0161u laik\u0101 \u012bres (Sp\u0101nij\u0101 \u2014 diviem, \u0160veic\u0113 \u2014 se\u0161as).<\/p>\n

Ja nomas tirdzniec\u012bbas centros nomas maksa da\u017ek\u0101rt tiek apr\u0113\u0137in\u0101ta procentos no gada apgroz\u012bjuma (no 3 10 %). Enkuru nomnieki (uz\u0146\u0113mumi, nov\u0113r\u0161 ne maz\u0101k 5-15 % plat\u012bbu objekts), kas parasti maks\u0101 maz\u0101k par p\u0101r\u0113jiem.<\/p>\n

Gad\u012bjum\u0101, ja ilgtermi\u0146a (10 gadu) l\u012bgumu nomas maksa katru gadu tiek indeks\u0113ta atbilsto\u0161i infl\u0101cijas k\u0101pumu valst\u012b. Bet, piem\u0113ram, \u010cehij\u0101, \u0161\u0101da prakse ir gandr\u012bz nav, jo liel\u0101k\u0101 da\u013ca l\u012bgumu ir nosl\u0113gts uz 3 vai 5 gadiem.<\/p>\n

Papildus faktiskaj\u0101m maksas par \u0441\u0434\u0430\u0432\u0430\u0435\u043c\u044b\u0435 telpas, \u012bpa\u0161nieks parasti iekas\u0113 no nomnieka PVN uz nomas l\u012bgumu. \u0160\u012b summa p\u0113c tam tiek maks\u0101ts valstij. Da\u017eos gad\u012bjumos saimnieks var da\u013c\u0113ji atg\u016bt samaks\u0101to PVN k\u0101 kompens\u0101ciju par izmaks\u0101m, remontam vai celtniec\u012bbai.<\/p>\n

“PVN, kas ieg\u016bts no \u012brniekiem, kompens\u0113 investoram PVN, kas samaks\u0101ts, p\u0113rkot objektu. V\u0101cij\u0101 \u0161\u012b sist\u0113ma darbojas autom\u0101tiski: valsts uzreiz izsl\u0113dz PVN no objekta v\u0113rt\u012bbas, bet nodoklis par brokera pakalpojumus un citas izmaksas, p\u0113rkot kompens\u0113ti no n\u0101kotnes nomas maksas,” saka Georgijs \u041a\u0430\u0447\u043c\u0430\u0437\u043e\u0432, vado\u0161ais partneris “\u0422\u0440\u0430\u043d\u0438\u043e”.<\/p>\n

Ien\u0101kumu attiec\u012bba var ar\u012b attiecin\u0101t amortiz\u0101ciju. Tas samazina ar nodokli apliekamo \u012bpa\u0161uma v\u0113rt\u012bbu d\u0113\u013c t\u0101s iesp\u0113jamo nodilumu. Piem\u0113ram, ja nekustam\u0101 \u012bpa\u0161uma izmaksas ir 10 miljoni eiro, no kuriem 2 miljoni \u2014 t\u0101 ir v\u0113rt\u012bba, zemes gabala, tad, jo zeme netiek pak\u013cauta nodilumu, amortiz\u0113ta b\u016bs 8 miljoni, Ja pie\u0146em, ka amortiz\u0101cija tirdzniec\u012bbas \u0113kas ir 2% gad\u0101, tad no nodok\u013ca summas katru gadu tiks ietur\u0113ti 160 t\u016bkst. eiro. Bez tam, no ar nodokli apliekamajiem ien\u0101kumiem, tiks atskait\u012btas kred\u012bta procentus.<\/p>\n

Izmaksas: galvenais \u2014 noteikt izdev\u012bgi nosac\u012bjumi l\u012bgum\u0101<\/h2>\n

Izmaksas var b\u016bt \u0440\u0430\u0437\u043e\u0432\u044b\u043c\u0438 (objekta v\u0113rt\u012bbu, hipot\u0113ku, nodok\u013ci par pirkumu, komisijas brokeriem un t\u0101 t\u0101l\u0101k) un regul\u0101ri (uztur\u0113\u0161anas izmaksas, hipotek\u0101ros maks\u0101jumus un t\u0101 t\u0101l\u0101k).<\/p>\n

Vienreiz\u0113ji izdevumi nekustam\u0101 \u012bpa\u0161uma ieg\u0101dei un dar\u012bjuma noform\u0113\u0161ana veido vid\u0113ji ap 10 % no objekta v\u0113rt\u012bbas. Tiem var pievienot izmaksas s\u0101kotn\u0113j\u0101 remonts un apdare, telpu \u2014 \u0161\u012b summa ir atkar\u012bga no objekta statusu.<\/p>\n

Attiec\u012bb\u0101 uz regul\u0101ro uztur\u0113\u0161anas izmaksas, tad, atkar\u012bb\u0101 no nomas l\u012bguma, investors var b\u016bt da\u013c\u0113ji no tiem atbr\u012bvots. Visbie\u017e\u0101k sastopam\u0101 veida nomas \u2014 NNN noma, kur\u0101 \u012bpa\u0161nieks maks\u0101 tikai par saturu, neso\u0161o konstrukciju \u0113kas. Ties\u012bbas un pien\u0101kumi nomnieka un iznom\u0101t\u0101ja tiek atrun\u0101ti konkr\u0113taj\u0101 nomas l\u012bgum\u0101.<\/p>\n<\/p>\n

Izdevumi \u012bpa\u0161nieka atkar\u012bb\u0101 no \u012bres<\/h3>\n\n\n\n\n\n\n\n\n
Tips noma<\/th>\nK\u0101das izmaksas sedz \u012bpa\u0161nieks<\/th>\n<\/tr>\n
Gross rent noma<\/th>\nUztur\u0113\u0161ana un apkalpo\u0161ana<\/td>\nApdro\u0161in\u0101\u0161ana<\/td>\nNekustam\u0101 \u012bpa\u0161uma nodoklis<\/td>\n<\/tr>\n
N noma (Single net noma)<\/th>\nUztur\u0113\u0161ana un apkalpo\u0161ana<\/td>\nApdro\u0161in\u0101\u0161ana<\/td>\n\u2014<\/td>\n<\/tr>\n
NN noma (Double net noma)<\/th>\nUztur\u0113\u0161ana un apkalpo\u0161ana<\/td>\n\u2014<\/td>\n\u2014<\/td>\n<\/tr>\n
NNN noma (Triple net noma), analogs V\u0101cij\u0101 \u2014 Dach & Fach<\/th>\nTikai remonts, fas\u0101des un \u0113kas jumta<\/td>\n\u2014<\/td>\n\u2014<\/td>\n<\/tr>\n
Absolute NNN noma<\/th>\n\u2014<\/td>\n\u2014<\/td>\n\u2014<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

P\u0113c jebkura veida nomas, apsaimnieko\u0161anas izdevumi, apdro\u0161in\u0101\u0161ana un nodok\u013ci jau s\u0101kotn\u0113ji var b\u016bt \u012bpa\u0161nieks, bet p\u0113c maks\u0101juma summu summa var atgriezties pie t\u0101 k\u0101 servisa v\u0101k\u0161anas, kas ietver l\u012bdz\u0113ju, l\u012bgumu izmaksas. Pakalpojuma maksa ir j\u0101maks\u0101 \u012brnieks un ir paredz\u0113ts, lai \u012bpa\u0161nieks var\u0113tu atg\u016bt ieguld\u012bjumus.<\/p>\n

Katr\u0101 valst\u012b ir tipiski apst\u0101k\u013ci, kas attiecas uz izdevumiem un pien\u0101kumu nomnieku un iznom\u0101t\u0101ju. Piem\u0113ram, Lielbrit\u0101nij\u0101 \u012bpa\u0161nieks nenes gandr\u012bz nek\u0101du izdevumu (izplat\u012bts tips nomas absolute NNN noma), bet Francij\u0101 t\u0101 apmaks\u0101 remonts, komisijas brokeriem, kas nodarbojas ar nomu un nekustam\u0101 \u012bpa\u0161uma nodokli (tips nomas \u2014 gross rent noma).<\/p>\n<\/p>\n

Izdevumi \u012brnieku un iz\u012br\u0113t\u0101ju tipiska l\u012bgumiem
\nDati Cushman & Wakefield<\/h3>\n\n\n\n\n\n\n\n\n\n\n
Valsts<\/th>\nNomnieka izdevumi<\/th>\nIznom\u0101t\u0101ja izdevumus<\/th>\n<\/tr>\n
Austrija<\/td>\n\u2014 \u012bre<\/strong>: juridisk\u0101 pavad\u012b\u0161ana \u2014 1 % no gada nomas, valsts nodoklis \u2014 1 %, komisija a\u0123ent\u016bra \u2014 3 m\u0113ne\u0161us noma;
\n\u2014 pakalpojuma maksa<\/strong>: ietver komun\u0101lajiem maks\u0101jumiem, apsaimnieko\u0161anas maksu, izmaksas uz t\u012br\u012b\u0161anu, apdro\u0161in\u0101\u0161ana un nekustam\u0101 \u012bpa\u0161uma nodoklis;
\n\u2014 remonts<\/strong>: iek\u0161\u0113j\u0101s telpas;
\n\u2014 PVN uz nomas<\/strong>: 20 %.<\/td>\n		\u2014 remonts: fas\u0101di un jumtu.<\/td>\n<\/tr>\n
Lielbrit\u0101nija<\/td>\n\u2014 \u012bre<\/strong>: komisija nekustam\u0101 \u012bpa\u0161uma a\u0123ent\u016bras \u2014 5-10 % no gada nomas, juridisk\u0101 pavad\u012b\u0161ana \u2014 aptuveni 5 % plus PVN 20 %;
\n\u2014 pakalpojuma maksa<\/strong>: ietver komun\u0101lie pakalpojumi, apdro\u0161in\u0101\u0161ana, apsaimnieko\u0161anas izmaksas un nekustam\u0101 \u012bpa\u0161uma nodoklis;
\n\u2014 remonts<\/strong>: remonts (piln\u012bb\u0101) un saturu;
\n\u2014 apdro\u0161in\u0101\u0161ana<\/strong>: \u012brnieks maks\u0101 par apdro\u0161in\u0101\u0161anu un iek\u0161\u0113jo telpu, kas tie\u0161i, bet par apdro\u0161in\u0101\u0161anu \u0101r\u0113jo dizainu \u2014 p\u0113c servisa v\u0101k\u0161ana;
\n\u2014 PVN uz nomas<\/strong>: 20 %.<\/td>\n		\u2014 saimnieks maks\u0101 par remontu un apdro\u0161in\u0101\u0161anu neso\u0161aj\u0101m konstrukcij\u0101m, bet \u0161ie izdevumi tiek segti, izmantojot servisa maksa.<\/td>\n<\/tr>\n
V\u0101cija<\/td>\n\u2014 \u012bre<\/strong>: komisija nekustam\u0101 \u012bpa\u0161uma a\u0123ent\u016bras apm\u0113r\u0101 3-4 m\u0113ne\u0161us nomas (2-3 m\u0113ne\u0161i, gad\u012bjum\u0101, ja nomas r\u016bpniec\u012bbas un tirdzniec\u012bbas telpu) plus PVN 19 %;
\n\u2014 pakalpojuma maksa<\/strong>: iesp\u0113jo nekustam\u0101 \u012bpa\u0161uma nodoklis, komun\u0101lie izdevumi un apdro\u0161in\u0101\u0161ana;
\n\u2014 remonts<\/strong>: iek\u0161\u0113j\u0101s telpas;
\n\u2014 PVN uz nomas<\/strong>: 19 %.<\/td>\n		\u2014 \u012bre<\/strong>: parasti \u012bpa\u0161nieks maks\u0101 komisiju tikai par v\u0101ju tirgos, un tas attiecas tikai uz objektiem, kam ir v\u0101j\u0161 piepras\u012bjums;
\n\u2014 remonts<\/strong>: tipisks nomas l\u012bgumi Dach & Fach, kuros iznom\u0101t\u0101js ir atbild\u012bgs tikai par remontu neso\u0161o konstrukciju.<\/td>\n<\/tr>\n
Sp\u0101nija<\/td>\n\u2014 pakalpojuma maksa<\/strong>: ietilpst komun\u0101lie maks\u0101jumi un nekustam\u0101 \u012bpa\u0161uma nodoklis;
\n\u2014 remonts<\/strong>: iek\u0161\u0113j\u0101s telpas;
\n\u2014 apdro\u0161in\u0101\u0161ana<\/strong>: iek\u0161\u0113j\u0101s telpas;
\n\u2014 PVN uz nomas<\/strong>: 21 %.<\/td>\n		\u2014 \u012bre<\/strong>: komisija nekustam\u0101 \u012bpa\u0161uma a\u0123ent\u016bras 10-15 % no gada nomas plus PVN 21 % (da\u017ereiz komisiju maks\u0101 nomnieks);
\n\u2014 remonts<\/strong>: fas\u0101de un jumts;
\n\u2014 apdro\u0161in\u0101\u0161ana<\/strong>: fas\u0101di un jumtu.<\/td>\n<\/tr>\n
Francija<\/td>\n\u2014 \u012bre<\/strong>: komisija, nekustam\u0101 \u012bpa\u0161uma a\u0123ent\u016bra l\u012bdz 15 % no gada nomas plus PVN 20 %;
\n\u2014 pakalpojuma maksa<\/strong>: ietver komun\u0101los izdevumus un apdro\u0161in\u0101\u0161anu;
\n\u2014 remonts<\/strong>: iek\u0161telpu remontus;
\n\u2014 PVN uz nomas<\/strong>: 20 %.<\/td>\n		\u2014 \u012bre<\/strong>: komisija, nekustam\u0101 \u012bpa\u0161uma a\u0123ent\u016bra l\u012bdz 15 % no gada nomas plus PVN 20 %;
\n\u2014 par nekustam\u0101 \u012bpa\u0161uma nodok\u013ca<\/strong>summa ir atkar\u012bga no konkr\u0113t\u0101s pils\u0113tas; da\u017ereiz maks\u0101 nomnieks (it \u012bpa\u0161i, ja runa ir par r\u016bpniec\u012bbas vai tirdzniec\u012bbas telp\u0101s);
\n\u2014 remonts<\/strong>: fas\u0101di un jumtu.<\/td>\n<\/tr>\n
\u010cehija<\/td>\n\u2014 \u012bre<\/strong>: komisija nekustam\u0101 \u012bpa\u0161uma a\u0123ent\u016bras 5-8 % nom\u0101jot biroju un 10-15 %, ja nomas tirdzniec\u012bbas telpu;
\n\u2014 pakalpojuma maksa<\/strong>: ietver komun\u0101lajiem maks\u0101jumiem, apsaimnieko\u0161anas maksu, izdevumus, t\u012br\u012b\u0161anu un nekustam\u0101 \u012bpa\u0161uma nodoklis;
\n\u2014 remonts<\/strong>: iek\u0161\u0113j\u0101s telpas;
\n\u2014 apdro\u0161in\u0101\u0161ana<\/strong>: iek\u0161\u0113j\u0101s telpas un uz\u0146\u0113m\u0113jdarb\u012bbas;
\n\u2014 PVN uz nomas<\/strong>: 21 %.<\/td>\n		\u2014 \u012bre<\/strong>: komisija nekustam\u0101 \u012bpa\u0161uma a\u0123ent\u016bras 7-17 % no gada nomas;
\n\u2014 remonts<\/strong>: fas\u0101de un jumts;
\n\u2014 apdro\u0161in\u0101\u0161ana<\/strong>: fas\u0101di un jumtu.<\/td>\n<\/tr>\n
\u0160veice<\/td>\n\u2014 \u012bre<\/strong>: komisija nekustam\u0101 \u012bpa\u0161uma a\u0123ent\u016bras 7-15 % no \u012bres maksas;
\n\u2014 pakalpojuma maksa<\/strong>: ietver komun\u0101lajiem pakalpojumiem;
\n\u2014 remonts<\/strong>: nelielu darbu.<\/td>\n		\u2014 \u012bre<\/strong>: komisija nekustam\u0101 \u012bpa\u0161uma a\u0123ent\u016bras 10-15 %;
\n\u2014 par nekustam\u0101 \u012bpa\u0161uma nodok\u013ca<\/strong>lielums ir atkar\u012bgs no kantona;
\n\u2014 remonts<\/strong>: lieli remonta darbi;
\n\u2014 apdro\u0161in\u0101\u0161ana<\/strong>: apdro\u0161in\u0101\u0161anas \u0113ka.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Bez tam, ieguld\u012bt\u0101jam ieteicams paredz\u0113t \u0161\u0101du rakstu izdevumu, k\u0101 aizdevums dibin\u0101t\u0101ja \u2014 turpm\u0101k tas pal\u012bdz\u0113s optimiz\u0113t nodokli par uz\u0146\u0113muma pe\u013c\u0146u, ja objekts ir noform\u0113ts juridiskai personai. B\u016bt\u012bba \u0161aj\u0101 proces\u0101 ir tas, ka dibin\u0101t\u0101js nodro\u0161ina aizdevumu savas komp\u0101nijas, uz kuru noform\u0113 nekustamo \u012bpa\u0161umu, un p\u0113c tam atgrie\u017e par\u0101ds un par\u0101da \u0161os l\u012bdzek\u013cus no ar ien\u0101kuma nodokli.<\/p>\n

\u25cf<\/p>\n

Jo Eirop\u0101 ir izplat\u012btas l\u012bgumi NNN noma, p\u0113c kuriem liel\u0101k\u0101 da\u013ca uztur\u0113\u0161anas izdevumu gulstas uz \u0430\u0440\u0435\u043d\u0434\u0430\u0442\u043e\u0440\u0435, \u012bpa\u0161niekam paliek maks\u0101t tikai par \u0113kas kapit\u0101lais remonts un pakalpojumi darbiniekiem.<\/p>\n

\nLai maksim\u0101li samazin\u0101tu p\u0101rvaldes izdevumus, “\u0422\u0440\u0430\u043d\u0438\u043e” iesaka \u0101rvalstu investoram:<\/p>\n

    \n
  • pirkt \u012bpa\u0161umu, ir jau \u0441\u0434\u0430\u043d\u043d\u0443\u044e nomas l\u012bgumiem NNN tipa noma;<\/li>\n
  • izmantot aizdevumu, lai izveidotu finan\u0161u sviru un uzlabot atdevi uz ieguld\u012bto kapit\u0101lu;<\/li>\n
  • j\u0101\u0146em v\u0113r\u0101 amortiz\u0101ciju un sa\u0146emt nodok\u013cu atlaides;<\/li>\n
  • nopirkt jaunu \u012bpa\u0161umu, nav kam nepiecie\u0161amas izmaksas, kapit\u0101lais remonts;<\/li>\n
  • izsniegt aizdevumu dibin\u0101t\u0101ja, lai optimiz\u0113tu nodok\u013cu ie\u0146\u0113mumi.<\/li>\n<\/ul>\n

    J\u016blija \u041a\u043e\u0436\u0435\u0432\u043d\u0438\u043a\u043e\u0432\u0430, “\u0422\u0440\u0430\u043d\u0438\u043e”<\/p>\n","protected":false},"excerpt":{"rendered":"

    Pie\u0146emts uzskat\u012bt, ka komerci\u0101lo nekustamo \u012bpa\u0161umu, kas prasa lielus uztur\u0113\u0161anas izmaksas. Tom\u0113r ir t\u0101di tipi, nomas l\u012bgumiem, kuros galvenie izdevumi<\/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-1769","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\/1769","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=1769"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/posts\/1769\/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=1769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/categories?post=1769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/tags?post=1769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}