Civile kompani t\u00eb pasurive t\u00eb patundshme transaksioneve (FR. la soci\u00e9t\u00e9 civile immobili\u00e8re SCI) \u00ebsht\u00eb nj\u00eb lloj entiteti n\u00eb fr\u00ebngjisht biznesit ligj q\u00eb i lejon nj\u00eb grupi t\u00eb njer\u00ebzve s\u00eb bashku p\u00ebr t\u00eb b\u00ebr\u00eb transaksionet e pasurive t\u00eb patundshme, optimizimi fiskal. K\u00ebto veprime p\u00ebrfshijn\u00eb blerjen, menaxhimit, jap\u00eb me qira, dhurimit dhe transferimi nga trash\u00ebgimia. Ka edhe nj\u00eb shum\u00ebllojshm\u00ebri e SCI, objektivi i t\u00eb cilit \u00ebsht\u00eb blerjen e tok\u00ebs p\u00ebr nd\u00ebrtimin e objektit dhe e m\u00ebvonsh\u00ebm t\u00eb saj rishitjes (la SCI de nd\u00ebrtimit t\u00eb vente).<\/p>\n
SCI zakonisht \u00ebsht\u00eb dyshuar nga an\u00ebtar\u00ebt e familjes apo t\u00eb grupit t\u00eb miqve, ndonj\u00ebher\u00eb nj\u00eb grup t\u00eb investitor\u00ebve apo zhvilluesit. Numri minimal i pjes\u00ebmarr\u00ebsve \u00ebsht\u00eb dy, maksimumin nuk \u00ebsht\u00eb e p\u00ebrcaktuara me ligj. \u00c7do an\u00ebtar ka nj\u00eb shkall\u00eb t\u00eb caktuar t\u00eb pasuris\u00eb, shuma e t\u00eb cilave varet nga shuma e kontributeve dhe marr\u00ebdh\u00ebniet. K\u00ebto aksione ju mund t\u00eb blej\u00eb, t\u00eb shes\u00eb, t\u00eb jap\u00eb dhe bequeath. Pronari i pron\u00ebs \u00ebsht\u00eb nj\u00eb SCI. Maksimale t\u00eb periudh\u00ebs s\u00eb ekzistimit t\u00eb shoq\u00ebris\u00eb jan\u00eb 99 vjet.<\/p>\n
An\u00ebtar\u00ebt e kompanis\u00eb do t\u00eb ket\u00eb t\u00eb drejt\u00ebn p\u00ebr t\u00eb zgjedhur mes opsioneve t\u00eb ndryshme t\u00eb kontrat\u00ebs n\u00eb diskrecionin e tij. P\u00ebr shembull, prind\u00ebrit mund t’u japin f\u00ebmij\u00ebve t\u00eb drejt\u00ebn p\u00ebr t\u00eb p\u00ebrdorur (usufrukti), nd\u00ebrsa mbajtjen e drejta e pron\u00ebsis\u00eb s\u00eb t\u00eb cilave \u00ebsht\u00eb bartur n\u00eb trash\u00ebgimtar\u00eb vet\u00ebm pas vdekjes s\u00eb prind\u00ebrve t\u00eb vet. Ky lloj posedimi i \u00ebsht\u00eb dh\u00ebn\u00eb me afat “nue propri\u00e9t\u00e9”. Af\u00ebr njer\u00ebzit q\u00eb nuk jan\u00eb t\u00eb martuar apo t\u00eb lidhur, ju mund t\u00eb instaloni, n\u00eb rast vdekjeje t\u00eb nj\u00ebrit prej tyre e tij t\u00eb ndar\u00eb \u00ebsht\u00eb kaluar n\u00eb nj\u00eb parti tjet\u00ebr dhe jo t\u00eb drejtp\u00ebrdrejt\u00eb trash\u00ebgimtar\u00ebt e t\u00eb ndjerit. Ky lloj i kontrat\u00ebs \u00ebsht\u00eb quajtur nj\u00eb “tontine” (la tontine).<\/p>\n
Private t\u00eb llojeve t\u00eb SCI \u00ebsht\u00eb nj\u00eb civil kompania e investimeve n\u00eb pasuri t\u00eb patundshme (la soci\u00e9t\u00e9 civile de vendosje immobiliers, SCPI) dhe nj\u00eb t\u00eb ngjashme, institucioni p\u00ebr t\u00eb investimeve kolektive n\u00eb pasuri t\u00eb patundshme (l organisme de vendosjen collectif immobilier, OPCI). Ndryshe nga vende t\u00eb tjera SCI, funksioni kryesor i SCPI dhe OPCI \u2014 pranimin dhe shp\u00ebrndarjen e t\u00eb ardhurave nga investimet.<\/p>\n
SCI mund t\u00eb zgjidhni nj\u00ebrin prej dy opsioneve t\u00eb tatimeve: p\u00ebr t\u00eb paguar ose t\u00eb t\u00eb ardhurave tatimore p\u00ebr individ\u00eb apo Korporata t\u00eb taksave. N\u00eb rastin e par\u00eb, dividend\u00ebt e paguar nga kompania e aksionar\u00ebve, nuk jan\u00eb subjekt tatimi shtes\u00eb. N\u00ebse prona i \u00ebsht\u00eb l\u00ebshuar me qira, \u00e7do an\u00ebtar i SCI ve\u00e7 e ve\u00e7 t\u00eb paguaj\u00eb t\u00eb tatimin n\u00eb t\u00eb ardhura n\u00eb proporcion me pjes\u00ebn e tyre n\u00eb kompani. P\u00ebr shembull, n\u00ebse e ndajm\u00eb nga nj\u00eb pjes\u00ebmarr\u00ebs \u00ebsht\u00eb 60 %, at\u00ebher\u00eb ai e paguan tatimin mbi 60 % e fitimet e fituara nga kompania nga kontrata e qiras\u00eb. N\u00eb rastin e tatimit t\u00eb korporat\u00ebs, dividend\u00ebt jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat nga kapitali, por aplikon nj\u00eb taks\u00eb zbritje prej 40 %. Q\u00eb t\u00eb dy regjimeve \u00ebsht\u00eb m\u00eb e dobishme varet nga rasti individual, kjo \u00e7\u00ebshtje \u00ebsht\u00eb zgjidhur me nj\u00eb K\u00ebshilltar tatimor. N\u00eb praktik\u00eb, SCI kan\u00eb m\u00eb shum\u00eb mund\u00ebsi p\u00ebr t\u00eb zgjedhur e t\u00eb ardhurave tatimore p\u00ebr individ\u00ebt.<\/p>\n
Kontributet e b\u00ebra n\u00eb koh\u00ebn e themelimit t\u00eb shoq\u00ebris\u00eb, jan\u00eb t\u00eb liruar nga detyrimi p\u00ebr regjistrimin e pron\u00ebsis\u00eb. Kontributet e b\u00ebra pas regjistrimit t\u00eb SCI, q\u00eb i n\u00ebnshtrohet tatimit fiks n\u00eb shum\u00ebn prej 375 euro. Norma rritet n\u00eb 500 euro, n\u00ebse shuma e kontributit \u00ebsht\u00eb m\u00eb shum\u00eb se 225 mij\u00eb euro.<\/p>\n
Dhurimi apo trash\u00ebgimis\u00eb s\u00eb pron\u00ebs brenda SCI nuk ka p\u00ebrkat\u00ebse t\u00eb tatimeve. P\u00ebr detyr\u00eb p\u00ebr regjistrimin e pron\u00ebsis\u00eb t\u00eb zbritjeve t\u00eb p\u00ebrcaktuara, shuma e t\u00eb cilave varet nga shkalla e farefisnore.<\/p>\n
Kur shitjen e nj\u00eb pron\u00eb e an\u00ebtar\u00ebve t\u00eb kompanis\u00eb t\u00eb paguaj\u00eb taksa mbi fitimet kapitale n\u00eb proporcion me aksionet e tyre. E saj norm\u00eb t\u00eb barabart\u00eb me norm\u00ebn e t\u00eb ardhurave ose t\u00eb tatimit t\u00eb korporat\u00ebs n\u00eb var\u00ebsi t\u00eb regjimit t\u00eb taksave. N\u00ebse SCI shet pasuri t\u00eb patundshme, tatimi nuk paguan an\u00ebtar i kompanis\u00eb q\u00eb shfryt\u00ebzon objektin si nj\u00eb vendbanim kryesor. Kur shitjen e aksioneve, tatimi mbi fitimet kapitale nuk \u00ebsht\u00eb paguar n\u00eb qoft\u00eb se p\u00ebrqindja \u00ebsht\u00eb n\u00eb pron\u00ebsi t\u00eb an\u00ebtarit t\u00eb SCI p\u00ebr mbi 30 vjet.<\/p>\n
Yulia Kozhevnikova, Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"
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