{"id":1799,"date":"2020-02-13T00:00:08","date_gmt":"2020-02-12T21:00:08","guid":{"rendered":"http:\/\/nalog.fr\/lvnodoklis-par-bagatibu-francija\/"},"modified":"2020-02-13T00:00:08","modified_gmt":"2020-02-12T21:00:08","slug":"lvnodoklis-par-bagatibu-francija","status":"publish","type":"post","link":"https:\/\/nalog.fr\/lv\/lvnodoklis-par-bagatibu-francija\/","title":{"rendered":"Nodoklis par bag\u0101t\u012bbu Francij\u0101"},"content":{"rendered":"

Nodoklis par bag\u0101t\u012bbu, vai nodoklis ir solidarit\u0101tes st\u0101vokli (Imp\u00f4t de Solidarit\u00e9 sur la Fortune, ISF) \u2014 tas ir nodoklis, kas katru gadu tiek iekas\u0113ta Francij\u0101 ar fizisko personu, kura \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0435 \u012bpa\u0161umu maks\u0101 vair\u0101k nek\u0101 1,3 miljoni eiro.<\/p>\n

ISF, kas izveidota saska\u0146\u0101 ar likumu par finans\u0113m 1989. gad\u0101. No 1982. l\u012bdz 1987. gados bija l\u012bdz\u012bgs nodoklis lielas bag\u0101t\u012bbas (Imp\u00f4t sur les Grandes Bag\u0101t\u012bba, IGF).<\/p>\n

2013. gad\u0101 vair\u0101k nek\u0101 300 t\u016bksto\u0161i \u0123ime\u0146u Francij\u0101 samaks\u0101jis ISF, nesot bud\u017eeta valsti 4,39 miljardi eiro. Vid\u0113j\u0101 nodok\u013ca summa uz vienu m\u0101jsaimniec\u012bbu bija 14 t\u016bksto\u0161i eiro.<\/p>\n

Kas maks\u0101<\/h2>\n

Nodoklis ir j\u0101maks\u0101, piem\u0113ram, nodok\u013cu Francijas rezidenti, gan nerezidenti. Rezidentiem ar nodokli tiek aplikts ar \u012bpa\u0161umu Francij\u0101 un \u0101rzem\u0113s, nerezidentiem \u2014 tikai \u012bpa\u0161umu Francij\u0101.<\/p>\n

Vientu\u013ci cilv\u0113ki maks\u0101 ISF atsevi\u0161\u0137i, laul\u0101tie, \u0441\u043e\u0436\u0438\u0442\u0435\u043b\u0438 un personas, kas nosl\u0113gu\u0161as civiltiesisku l\u012bgumu, solidarit\u0101ti (PACS)\u2014 kop\u0101.<\/p>\n

Kas ir apliekams ar nodokli<\/h2>\n

Ien\u0101kumi (alga, ien\u0101kumi no \u012bres un t\u0101 t\u0101l\u0101k) \u0161o nodokli netiek apliktas. ISF attiecas uz priek\u0161metos luksusa, un attiecas uz d\u0101rgu nekustamo \u012bpa\u0161umu, automa\u0161\u012bnu, jahtu, lidma\u0161\u012bnu, piem\u0113ram, rotasliet\u0101m, zirgus, k\u0101 ar\u012b akciju, oblig\u0101ciju un citu v\u0113rtspap\u012bru veidiem. Nekustamais \u012bpa\u0161ums Francij\u0101 aplikta ar \u0161o nodokli, vadoties no tirgus v\u0113rt\u012bbas.<\/p>\n

Apr\u0113\u0137ins<\/h2>\n

ISF j\u0101maks\u0101 par progres\u012bvo skalu, kas sadal\u012bta se\u0161\u0101s da\u013c\u0101s. Nodoklis tiek ietur\u0113ts no neto ar nodokli apliekamo v\u0113rt\u012bbu. \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f izmaksas ir sadal\u012bts da\u013c\u0101s, no kur\u0101m katra tiek aplikta ar nodokli no 0 l\u012bdz 1,5 %. Pirmie 800 t\u016bkst. eiro \u012bpa\u0161umu, kas maks\u0101 vair\u0101k nek\u0101 1,3 miljoni nodokli netiek apliktas. Uz n\u0101kamo da\u013cu no 800 t\u016bksto\u0161iem l\u012bdz 1,3 miljoniem tiek piem\u0113rota likme 0,5 %, no 1,3 miljoniem l\u012bdz 2,57 miljoni \u2014 bet 0,7 % un t\u0101 t\u0101l\u0101k.<\/p>\n\n\n\n\n\n\n\n\n\n
T\u012bra maks\u0101t\u0101jam-
apliekam\u0101
cena
\u012bpa\u0161umu (Un),
miljoni eiro<\/th>\n		Likme
%<\/th>\n		Apr\u0113\u0137in\u0101\u0161anas formula<\/th>\nNodok\u013ca summa,
eiro<\/th>\n<\/tr>\n
Maz\u0101k par 0,8<\/th>\n000<\/td>\nUn \u00d7 0<\/td>\n0<\/td>\n<\/tr>\n
0,8 \u2013 1,3<\/th>\n00,5<\/td>\n(Un x 0,005) \u2212 4 000 \u20ac<\/td>\n0 \u2013 1 250<\/td>\n<\/tr>\n
1,3 \u2013 2,57<\/th>\n00,7<\/td>\n(Un x 0,007) \u2212 6 600 \u20ac<\/td>\n1 250 \u2013 11 390<\/td>\n<\/tr>\n
2,57 \u2013 5<\/th>\n001<\/td>\n(Un \u00d7 0,01) \u2212 14 310 \u20ac<\/td>\n11 390 \u2013 35 690<\/td>\n<\/tr>\n
5-10<\/th>\n1,25<\/td>\n(Un x 0,0125) \u2212 26 810 \u20ac<\/td>\n35 690 \u2013 98 190<\/td>\n<\/tr>\n
Vair\u0101k par 10<\/th>\n01,5<\/td>\n(Un x 0,015) \u2212 51 810 \u20ac<\/td>\nNo 98 190<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Lai apr\u0113\u0137in\u0101tu ISF var izmantot tie\u0161saistes kalkulators.<\/p>\n

Nodok\u013cu atlaides un atskait\u012bjumi<\/h2>\n

Par \u012bpa\u0161umu, kuru v\u0113rt\u012bba ir no 1,3 miljoniem l\u012bdz 1,4 miljoniem (Un) piem\u0113ro atlaidi, kas tiek apr\u0113\u0137in\u0101ta \u0161\u0101di: no nodok\u013ca summas l\u012bdz atlaides tiek atskait\u012bta rezult\u0101ts, kas ieg\u016bts p\u0113c formulas 17 500 eiro (0,0125 \u00d7 Un).<\/p>\n

Turkl\u0101t, piln\u012bgi vai da\u013c\u0113ji no nodok\u013ca ir atbr\u012bvoti:<\/p>\n

    \n
  • m\u0101kslas priek\u0161meti ir vec\u0101ki par 100 gadiem, un kolekcion\u0113jamus automobi\u013ciem, kas vec\u0101ki par 25 gadiem: atbr\u012bvojums no ISF uz 100 %;<\/li>\n
  • \u012bpa\u0161ums, \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u044e\u0449\u0435\u0435\u0441\u044f profesion\u0101los nol\u016bkos (lauksaimniec\u012bbas zemes, medic\u012bnas kabineti un citas): atbr\u012bvo\u0161anu no nodok\u013ca uz 100 %;<\/li>\n
  • nekustamais \u012bpa\u0161ums galven\u0101 dz\u012bvesvieta: atbr\u012bvot l\u012bdz 30 % no ISF un atskait\u012b\u0161anas procentu maks\u0101jumus par aizdevumiem;<\/li>\n
  • ziedojumi fondiem, kuri dara labu sabiedr\u012bbai (Fondam abbe Pj\u0113ru “Restor\u0101ni Sirds”, pest\u012b\u0161anas Armija, un citi): ISF samazin\u0101ts uz 75 %, maksim\u0101l\u0101 atlaide \u2014 50 t\u016bkst. eiro;<\/li>\n
  • me\u017ea zemes: no nodok\u013cu b\u0101zes atskaita l\u012bdz 50% no pirkuma v\u0113rt\u012bbas, atbr\u012bvo\u0161ana no ISF l\u012bdz 75 %;<\/li>\n
  • v\u012bna: atbr\u012bvojums no nodok\u013ca l\u012bdz 75 %;<\/li>\n
  • l\u012bdzek\u013ci, kuri tiek p\u0101rskait\u012bti uz kontu fondu FCPI ISF un FIP ISF: atskait\u012b\u0161ana l\u012bdz 50 %;<\/li>\n
  • uz\u0146\u0113mums: nodoklis samazin\u0101s par 50 %.<\/li>\n<\/ul>\n

    Maks\u0101jumu termi\u0146us<\/h2>\n

    Ja \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f \u012bpa\u0161uma v\u0113rt\u012bba ir no 1,3 miljoniem l\u012bdz 2,57 miljoni eiro, nodok\u013ca samaksas termi\u0146\u0161 \u2014 15. septembr\u012b, ja izmaksas ir augst\u0101kas \u2014 16. j\u016bnijs. Laiks nerezidentiem \u2014 1. septembr\u012b.<\/p>\n

    Ja r\u0113\u0137ina maks\u0101jums l\u012bdz 30 dienu laik\u0101, tiek piem\u0113rots l\u012bgumsods 10% apm\u0113r\u0101 no \u043f\u0440\u0438\u0447\u0438\u0442\u0430\u044e\u0449\u0435\u0433\u043e\u0441\u044f ISF, vair\u0101k \u0161\u012b termi\u0146a beig\u0101m \u2014 40 %. Paredz\u0113ts procenti: 0,4 % m\u0113nes\u012b un 4,8 % gad\u0101.<\/p>\n

    \u2022<\/p>\n

    “Piesaist\u012bt aizdevumu, lai ieg\u0101d\u0101tos nekustamo \u012bpa\u0161umu dod vair\u0101kas priek\u0161roc\u012bbas, k\u0101 ar\u012b atbr\u012bvo pirc\u0113ju no pien\u0101kuma maks\u0101t nodokli par bag\u0101t\u012bbu. M\u0113s iesak\u0101m visiem m\u016bsu klientiem, piesaist\u012bt kred\u012bti un vienm\u0113r varam ieteikt labu kred\u012bta starpnieks”,\u2014 saka Je\u013cena \u0427\u0435\u0440\u043d\u044b\u0448\u0435\u0432\u0430, vad\u012bt\u0101js Tranio.Ru.<\/p>\n

    J\u016blija \u041a\u043e\u0436\u0435\u0432\u043d\u0438\u043a\u043e\u0432\u0430, Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"

    Nodoklis par bag\u0101t\u012bbu, vai nodoklis ir solidarit\u0101tes st\u0101vokli (Imp\u00f4t de Solidarit\u00e9 sur la Fortune, ISF) \u2014 tas ir nodoklis, kas<\/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-1799","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\/1799","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=1799"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/posts\/1799\/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=1799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/categories?post=1799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/tags?post=1799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}