{"id":609,"date":"2020-02-11T15:40:49","date_gmt":"2020-02-11T12:40:49","guid":{"rendered":"http:\/\/nalog.fr\/sqtaksat-ne-france-ajo-qe-ju-paguani-per-banor-dhe-te-huaj-bleresit-e-prones\/"},"modified":"2020-02-11T15:40:49","modified_gmt":"2020-02-11T12:40:49","slug":"sqtaksat-ne-france-ajo-qe-ju-paguani-per-banor-dhe-te-huaj-bleresit-e-prones","status":"publish","type":"post","link":"https:\/\/nalog.fr\/sq\/sqtaksat-ne-france-ajo-qe-ju-paguani-per-banor-dhe-te-huaj-bleresit-e-prones\/","title":{"rendered":"Taksat n\u00eb Franc\u00eb: ajo q\u00eb ju paguani p\u00ebr banor dhe t\u00eb huaj bler\u00ebsit e pron\u00ebs"},"content":{"rendered":"

Franca \u00ebsht\u00eb vazhdimisht n\u00eb mesin e 15 m\u00eb t\u00eb njohura t\u00eb vendeve p\u00ebr blerjen e pasurive t\u00eb patundshme. Nj\u00eb nga pyetjet m\u00eb t\u00eb zakonshme q\u00eb bler\u00ebsit mund t\u00eb pyesni ekspert\u00ebt Tranio.Ru ka t\u00eb b\u00ebj\u00eb me i sistemit t\u00eb taksave t\u00eb k\u00ebtij vendi.<\/p>\n

\u00c7do vit, francez dhe t\u00eb huaj, pronar\u00ebt e sht\u00ebpive t\u00eb paguar tatimin n\u00eb pron\u00eb dhe t\u00eb tatimit mbi t\u00eb ardhurat. Investitor\u00ebt jan\u00eb t\u00eb ballafaquar me taksat e t\u00eb ardhurave nga qiraja dhe fitimet kapitale. Pronar\u00ebt e firmave t\u00eb japin m\u00eb shum\u00eb se nj\u00eb e treta e fitimeve si tatimit t\u00eb korporat\u00ebs.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
T\u00eb TVSH-s\u00eb<\/th>\n20 %<\/td>\n<\/tr>\n
Detyr\u00eb mbi
duke e b\u00ebr\u00eb tranzicionin
e drejta e pron\u00ebsis\u00eb<\/th>\n		E 5.81 %<\/td>\n<\/tr>\n
Taxe fonci\u00e8re
(e taks\u00ebs vjetore
real estate)<\/th>\n		Qira
p\u00ebr 0,5\u20131,5 muaj<\/td>\n<\/tr>\n
Taxe d’habitation
(e taks\u00ebs vjetore
mbi akomodimin)<\/th>\n		Qira
p\u00ebr periudh\u00ebn
deri n\u00eb 1 muaj<\/td>\n<\/tr>\n
Tatimi mbi t\u00eb ardhurat
me qira<\/th>\n		35,5 \u2013 60,5 %<\/td>\n<\/tr>\n
Tatimi mbi fitimet kapitale<\/th>\n40,5 %<\/td>\n<\/tr>\n
Tatimit mbi t\u00eb lira
real estate<\/th>\n		12,5\u201325 %<\/td>\n<\/tr>\n
Trash\u00ebgimia e taksave<\/th>\n5-60 %<\/td>\n<\/tr>\n
Tatimi mbi t\u00eb ardhurat<\/th>\n0-49 %<\/td>\n<\/tr>\n
Pasuria e tatimit t\u00eb<\/th>\n0-1,5 %<\/td>\n<\/tr>\n
Taksa indirekte
zot\u00ebrimi<\/th>\n		3 %<\/td>\n<\/tr>\n
Tatimit t\u00eb korporat\u00ebs<\/th>\n15-33,33 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Real estate taksat<\/h2>\n

Normat e noteriale shp\u00ebrblim<\/strong> t\u00eb shkojn\u00eb nga 0.825 p\u00ebr 4 %. P\u00ebr to \u00ebsht\u00eb shtuar 20% TVSH.<\/p>\n\n\n\n\n\n\n\n
Shuma e transaksionit Euro<\/th>\nKomisioni %<\/th>\n<\/tr>\n
P\u00ebr 6 500<\/th>\n4<\/td>\n<\/tr>\n
6 500 \u2013 17 000<\/th>\n1,65<\/td>\n<\/tr>\n
17 000 \u2013 60 000<\/th>\n1,10<\/td>\n<\/tr>\n
M\u00eb shum\u00eb se 60,000<\/th>\n0,825<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kur blerjen e nj\u00eb shitje t\u00eb pron\u00ebs, p\u00ebrve\u00e7 p\u00ebr kryerjen e nj\u00eb sekser dhe nj\u00eb noteri, bler\u00ebsi paguan detyr\u00eb p\u00ebr regjistrimin e t\u00eb drejtave pron\u00ebsore<\/strong> (les droits de mutacion) e 5.81 %. Kur e keni bler\u00eb aksione n\u00eb kompani, e cila ka asete t\u00eb p\u00ebrb\u00ebr\u00eb kryesisht fr\u00ebngjisht e pasurive t\u00eb patundshme, regjistrimi i taks\u00ebs \u00ebsht\u00eb 5% e vler\u00ebs ndar\u00eb.<\/p>\n

Kur ju blini nj\u00eb sht\u00ebpi t\u00eb paguar TVSH-s\u00eb<\/strong> (la taxe sur la valeur ajout\u00e9e, TVA) n\u00eb shum\u00ebn prej 20 % (zakonisht t\u00eb p\u00ebrfshira n\u00eb \u00e7mim).<\/p>\n

Pronari \u00e7do vit p\u00ebr t\u00eb paguar taksat e pasurive t\u00eb patundshme. N\u00eb Franc\u00eb dy prej tyre: taxe fonci\u00e8re<\/strong> (aktuale “t\u00eb tatimit n\u00eb pron\u00eb”) dhe taxe d’habitation<\/strong> (“dhom\u00eb tatimore”). Sipas Lara Paranan, Drejtor i Departamentit t\u00eb Europ\u00ebs Lindore SI dhe Associ\u00e9s, shkalla e taxe fonci\u00e8re n\u00eb vitin barabart\u00eb me 0.5 muaj t\u00eb qiras\u00eb, n\u00eb qoft\u00eb se qytetit, e cila \u00ebsht\u00eb strehimi, ka kompani. N\u00eb lokalitete t\u00eb cilat jan\u00eb m\u00eb pak t\u00eb zhvilluara ekonomikisht, niveli i pages\u00ebs s\u00eb barabart\u00eb p\u00ebr 1.5 muaj. Un\u00eb nuk do t\u00eb thot\u00eb qiras\u00eb s\u00eb tregut, dhe e kusht\u00ebzuar, e cila \u00ebsht\u00eb llogaritur n\u00eb baz\u00eb t\u00eb \u00e7mimit mesatar p\u00ebr t\u00eb rregullta dhe sociale t\u00eb strehimit dhe \u00ebsht\u00eb shum\u00eb m\u00eb pak se n\u00eb treg. Taxe d’habitation gjithashtu varet se sa mir\u00eb mbushur arkat e qytetit. N\u00eb m\u00eb t\u00eb “prapambetur” komunat madh\u00ebsia e saj \u00ebsht\u00eb e barabart\u00eb p\u00ebr t\u00eb “kusht\u00ebzuar” e qiras\u00eb mujore.<\/p>\n

P\u00ebr shembull, n\u00eb periferi t\u00eb Parisit, ku nuk jan\u00eb nd\u00ebrmarrjet me pronarin 100 m2, vlera e tregut e cila \u00ebsht\u00eb 500 000 euro n\u00eb vit \u00ebsht\u00eb shpenzuar 800 euro p\u00ebr taxe fonci\u00e8re dhe t\u00eb nj\u00ebjta p\u00ebr t\u00eb taxe d’habitation. Nj\u00eb shembull tjet\u00ebr: n\u00eb periferi t\u00eb Parisit, ku nuk ka asnj\u00eb t\u00eb biznesit, pronari i pron\u00ebs (100 m2, 180 000 Euro) p\u00ebr t\u00eb paguar 850 euro n\u00eb vit taxe fonci\u00e8re dhe 900 euro p\u00ebr taxe d’habitation.<\/p>\n

“Blerja e nj\u00eb pasurie \u00ebsht\u00eb e nevojshme ku ka nd\u00ebrmarrjeve n\u00eb periferi t\u00eb Parisit (n\u00eb Veri-Per\u00ebndim), n\u00eb kryeqytet, n\u00eb bregun e (ka nj\u00eb zhvillim t\u00eb mir\u00eb infrastruktura turistike) dhe n\u00eb male. N\u00eb vendet me taksat m\u00eb t\u00eb ul\u00ebta, por e banimit \u00ebsht\u00eb m\u00eb e shtrenjt\u00eb \u2014 t\u00eb gjitha natyrale. P\u00ebr shembull, n\u00eb Lindje t\u00eb Parisit absolutisht asnj\u00eb tatimore n\u00eb saj\u00eb t\u00eb Disneyland”, thot\u00eb Lara Paranan.<\/p>\n

Sipas saj, pronar\u00ebt e fillore pron\u00ebs \u00ebsht\u00eb i liruar nga tatimi n\u00eb pes\u00eb vitet e para. Kushti kryesor \u00ebsht\u00eb q\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb drejt\u00eb t\u00eb plot\u00eb t\u00eb gjitha dokumentet e nevojshme, dhe q\u00eb \u00ebsht\u00eb shqet\u00ebsim t\u00eb realtors.<\/p>\n

Pronar\u00ebt t\u00eb cil\u00ebt d\u00ebshirojn\u00eb p\u00ebr t\u00eb pasuruar veten n\u00eb kurriz t\u00eb dh\u00ebnies me qira t\u00eb pron\u00ebs jan\u00eb t\u00eb detyruar t\u00eb paguajn\u00eb tatimin mbi t\u00eb ardhurat me qira<\/strong> (l’imp\u00f4t sur le locatif t\u00eb ardhurat). Baza e taks\u00ebs \u00ebsht\u00eb e qiras\u00eb t\u00eb ardhura m\u00eb pak shpenzimet e lidhura me qira. Normat e nga 5 deri n\u00eb 45 %. Minimale norma p\u00ebr jorezident\u00ebt \u00ebsht\u00eb 20 %. P\u00ebrve\u00e7 k\u00ebsaj, tatimi \u00ebsht\u00eb shtuar sociale levy n\u00eb shkall\u00eb prej 15.5 %. K\u00ebshtu, norm\u00ebn maksimale t\u00eb t\u00eb ardhurave nga qiraja p\u00ebr jo-rezident\u00ebt \u00ebsht\u00eb 60.5 %.<\/p>\n\n\n\n\n\n\n\n\n\n
T\u00eb tatuesh\u00ebm
vlera e aseteve
mij\u00eb euro<\/th>\n		Norma %<\/th>\n<\/tr>\n
Deri n\u00eb 5 963<\/th>\n5<\/td>\n<\/tr>\n
5 963 \u2013 11 896<\/th>\n10<\/td>\n<\/tr>\n
11 896 \u2013 26 420<\/th>\n15<\/td>\n<\/tr>\n
26 420 \u2013 70 830<\/th>\n20<\/td>\n<\/tr>\n
70 830 \u2013 150 000<\/th>\n41<\/td>\n<\/tr>\n
M\u00eb shum\u00eb se 150 000<\/th>\n45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Me qira t\u00eb ardhurat e realizuara nga kompanit\u00eb \u00ebsht\u00eb tatohen n\u00eb 33,33 % e t\u00eb ardhurave m\u00eb pak shpenzime dhe zhvler\u00ebsimi. Ky tatim \u00ebsht\u00eb pagohet n\u00eb Unfurnished apartamente n\u00eb dispozicion p\u00ebr afat t\u00eb gjat\u00eb me qira (minimum tri vite). T\u00eb mobiluara banim n\u00eb dispozicion p\u00ebr afat t\u00eb shkurt\u00ebr (LMCT, vendndodhjen meubl\u00e9e gjykata terme) bie n\u00ebn kategorin\u00eb e p\u00ebrfitimeve (b\u00e9n\u00e9fices industriels et commerciaux, BIC): nga qiraja zbritet amortizimi shpenzime. Sipas sandy Dalmas, nj\u00eb partner n\u00eb Kabinetin e Roche p\u00ebr t\u00eb marr\u00eb k\u00ebto p\u00ebrfitime, pronari duhet t\u00eb jap\u00eb qiramarr\u00ebsi t\u00eb pakt\u00ebn tre nga kat\u00ebr sh\u00ebrbime: M\u00ebngjes, pastrimin e rregullt, furnizimi me li t\u00eb holl\u00eb dhe t\u00eb klient\u00ebve. P\u00ebrve\u00e7 k\u00ebsaj, pronar\u00ebve t\u00eb cil\u00ebt me qira t\u00eb hap\u00ebsirave t\u00eb tyre me sip\u00ebrfaqe m\u00eb pak se 14 m2 30-45 euro\/m2 ose m\u00eb shum\u00eb (shuma varet nga komuna), t\u00eb paguar taksa vjetore. Shkalla e mobiluar studios \u00ebsht\u00eb nj\u00eb maksimum prej 10 %.<\/p>\n

Me kalimin e viteve, t\u00eb pasurive \u00ebsht\u00eb e shtrenjt\u00eb, dhe rishitje pronari nuk mund t\u00eb b\u00ebj\u00eb nj\u00eb fitim. Dallimi n\u00eb mes t\u00eb \u00e7mimit n\u00eb t\u00eb cil\u00ebn objekti \u00ebsht\u00eb t\u00eb blera dhe \u00e7mimin me t\u00eb cilin ai m\u00eb von\u00eb ishte shitur, t\u00eb tatuesh\u00ebm fitimet kapitale (l’imp\u00f4t sur les plus-vlerat immobili\u00e8res). Nga 1 gushti deri n\u00eb vitin 2015, qytetar\u00ebve t\u00eb t\u00eb gjitha vendeve t\u00eb paguaj\u00eb at\u00eb n\u00eb nj\u00eb norm\u00eb fikse t\u00eb 40.5 % (duke p\u00ebrfshir\u00eb mbledhje shoq\u00ebrore madh\u00ebsia e t\u00eb cilit \u00ebsht\u00eb 15.5 %, dhe t\u00eb ve\u00e7anta shtes\u00eb tatimore prej 6 %). A \u00ebsht\u00eb e mundur zbritjen nga baza e taks\u00ebs. N\u00ebse gjat\u00ebsia e pron\u00ebsis\u00eb \u00ebsht\u00eb e 17-18 vjet, nj\u00eb zbritje e barabart\u00eb me 24 %. Zbritja \u00ebsht\u00eb e llogaritura nga vlera n\u00eb treg e pron\u00ebs, dhe diferenca midis kostos s\u00eb blerjes dhe shitjes.<\/p>\n

Shitja e par\u00eb e pasurive t\u00eb paluajtshme nga jo-rezident\u00ebt mund t\u00eb jen\u00eb t\u00eb liruara nga tatimi mbi fitimet kapitale, q\u00eb i n\u00ebnshtrohet kushteve t\u00eb caktuara.<\/p>\n

Nga 1 gushti deri n\u00eb vitin 2015, qytetar\u00ebve t\u00eb t\u00eb gjitha vendeve t\u00eb paguaj\u00eb taksa mbi fitimet kapitale n\u00eb shkall\u00eb prej 19 %. Duke shtuar n\u00eb at\u00eb mbledhje shoq\u00ebrore t\u00eb 15.5% dhe nj\u00eb t\u00eb ve\u00e7ant\u00eb shtes\u00eb tatimore prej 6 %.<\/p>\n

Zbriten nga t\u00eb ardhurat, vlera e t\u00eb cilave varet se sa koh\u00eb prona \u00ebsht\u00eb n\u00eb pron\u00ebsi publike. Zbritje p\u00ebr tatimin n\u00eb t\u00eb ardhurat (19 ose 33,33 %) 6 %, n\u00ebse t\u00eb pasurive t\u00eb patundshme q\u00eb zot\u00ebrohen nga 6 vjet deri n\u00eb 21 vjet, ose 4% p\u00ebr 22 vjet. Pas 22 vitet e pron\u00ebsis\u00eb e pronar\u00ebve jan\u00eb t\u00eb liruara nga tatimi. Zbritje p\u00ebr mbledhje shoq\u00ebrore (15,5 %) jan\u00eb t\u00eb 1.65 % n\u00ebse pasuria \u00ebsht\u00eb n\u00eb pron\u00ebsi nga 6 vjet deri n\u00eb 21 vjet, dhe 1.6 % p\u00ebr 22 vje\u00e7ar, dhe 9 %, n\u00ebse t\u00eb pasurive t\u00eb patundshme n\u00eb pron\u00ebsi 23-30 vje\u00e7. Pas 30 vjet\u00ebsh pronar\u00ebt jan\u00eb t\u00eb liruara nga pagesa mbledhje shoq\u00ebrore. Jo-rezident\u00ebt t\u00eb cil\u00ebt nuk e p\u00ebrdorin francez sistemit t\u00eb siguris\u00eb sociale, jan\u00eb t\u00eb liruar nga pagesa. Ata q\u00eb kan\u00eb paguar sociale akuzat, mund t\u00eb apeloj\u00eb p\u00ebr kthimin e fondeve p\u00ebr zyr\u00ebn tatimore n\u00eb vendin e regjistrimit n\u00eb Franc\u00eb deri m\u00eb 31 dhjetor 2015.<\/p>\n

Kur shitjen e nj\u00eb pron\u00eb pas 1 janar 2013 duhet t\u00eb paguajn\u00eb taksa shtes\u00eb.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Madh\u00ebsia e taks\u00ebs
fitimet kapitale (CGT)<\/th>\n		Normat e<\/th>\n<\/tr>\n
50 001 \u2013 60 000<\/th>\n2 % \u2212 (60 000 \u2014 TS) \u00d7 1\/20<\/td>\n<\/tr>\n
60 001 \u2013 100 000<\/th>\n2 %<\/td>\n<\/tr>\n
100 001 \u2013 110 000<\/th>\n3 % \u2212 (110 000 \u2014 TS) \u00d7 1\/10<\/td>\n<\/tr>\n
110 001 \u2013 150 000<\/th>\n3 %<\/td>\n<\/tr>\n
150 001 \u2013 160 000<\/th>\n4% (160 000 \u2014 TS) \u00d7 15\/100<\/td>\n<\/tr>\n
160 001 \u2013 200 000<\/th>\n4 %<\/td>\n<\/tr>\n
200 001 \u2013 210 000<\/th>\n5% (210 000 \u2014 TS) \u00d7 20\/100<\/td>\n<\/tr>\n
210 001 \u2013 250 000<\/th>\n5 %<\/td>\n<\/tr>\n
250 001 \u2013 260 000<\/th>\nNJ\u00cb 6% (260 000 \u2014 TS) \u00d7 25\/100<\/td>\n<\/tr>\n
M\u00eb shum\u00eb se 260,000<\/th>\n6 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

N\u00eb Franc\u00eb, e patundshm\u00ebrive \u00ebsht\u00eb n\u00eb pron\u00ebsi t\u00eb kompanis\u00eb, \u00ebsht\u00eb e lidhur me pages\u00ebn vjetore t\u00eb tatimit t\u00eb t\u00ebrthort\u00eb t\u00eb pron\u00ebsis\u00eb<\/strong>, e cila \u00ebsht\u00eb paguar n\u00eb nj\u00eb norm\u00eb prej 3 % t\u00eb vler\u00ebs s\u00eb tregut. Ajo paguhet nga t\u00eb gjith\u00eb personat juridik. Q\u00ebllimi i k\u00ebsaj takse \u00ebsht\u00eb p\u00ebr t\u00eb luftuar evazionin fiskal n\u00eb luksoze, fitimet kapitale dhe trash\u00ebgimi.<\/p>\n

N\u00eb var\u00ebsi t\u00eb disa kushteve nga kjo e p\u00ebrjashtimit nga taksat pronar\u00ebt q\u00eb t\u00eb mobiluar me qira nj\u00eb pron\u00eb p\u00ebr nj\u00eb koh\u00eb t\u00eb shkurt\u00ebr. “Pronari nuk paguan taksa p\u00ebr fitimet kapitale, n\u00ebse aktivitetet p\u00ebr qiradh\u00ebnie kryhet p\u00ebr nj\u00eb periudh\u00eb maksimale prej pes\u00eb vjet\u00ebsh dhe n\u00ebse mesatare vjetore t\u00eb qiras\u00eb s\u00eb dy vitet e fundit m\u00eb pak se 250 000 euro”, thot\u00eb sandy Dalmas.<\/p>\n

N\u00eb Franc\u00eb ka edhe nj\u00eb tatim n\u00eb pron\u00ebn vakant<\/strong> (la taxe sur les logements vacants, TLV). Ata jan\u00eb subjekt i Unfurnished prona t\u00eb vendosura n\u00eb komunat me popullsi mbi 50 mij\u00eb njer\u00ebz. P\u00ebr t\u00eb par\u00eb list\u00ebn e komunave n\u00eb t\u00eb cilat tatimor \u00ebsht\u00eb mbledhur n\u00eb faqen e internetit Legifrance.Gouv.Fr. N\u00ebse e banimit nuk \u00ebsht\u00eb e z\u00ebn\u00eb m\u00eb shum\u00eb se nj\u00eb vit, shkalla e papun\u00ebsis\u00eb \u00ebsht\u00eb 12.5 %, duke filluar nga viti i dyt\u00eb \u2014 25 %. Tatimi mbi fitimin llogaritet t\u00eb ardhurave nga qiraja, e cila \u00ebsht\u00eb llogaritur n\u00eb baz\u00eb t\u00eb tregut, bazuar n\u00eb karakteristikat e pron\u00ebs.<\/p>\n

Taksat e tjera<\/h2>\n

Nuk \u00ebsht\u00eb trash\u00ebgimi e taksave<\/strong> (l’imp\u00f4t sur les successions). Norm\u00ebn e saj (5-60 %) n\u00eb var\u00ebsi t\u00eb vler\u00ebs s\u00eb pron\u00ebs dhe shkall\u00ebn e ekzekutimet e trash\u00ebgimtari. P\u00ebrjashtimi nga taksat deri n\u00eb pasurin\u00eb q\u00eb kalon nga nj\u00eb bashk\u00ebshort n\u00eb nj\u00eb tjet\u00ebr. S\u00eb pari, trash\u00ebgimin\u00eb e dh\u00ebn\u00eb p\u00ebr f\u00ebmij\u00ebt dhe prind\u00ebrit. P\u00ebr k\u00ebt\u00eb kategori t\u00eb individ\u00ebve, shkalla e varion nga 5 % (p\u00ebr pron\u00ebn m\u00eb t\u00eb lir\u00eb 8 072 Euro) deri n\u00eb 45 % (p\u00ebr pron\u00ebn m\u00eb 1 805 677 euro). Faza e dyt\u00eb \u2014 v\u00ebllez\u00ebrit dhe motrat e mia. Ata paguajn\u00eb taksa n\u00eb nj\u00eb norm\u00eb prej 35 % (p\u00ebr pron\u00ebn m\u00eb t\u00eb lir\u00eb, 24 430 euro) deri n\u00eb 45 % (p\u00ebr aktivet e mbajtura m\u00eb 24 430 euro). Shkall\u00ebt e tjera t\u00eb trash\u00ebgimtar\u00ebve t\u00eb 55-60 %. Ekziston edhe nj\u00eb kredi tatimore e 100 mij\u00eb euro.<\/p>\n\n\n\n\n\n\n\n\n\n\n
T\u00eb tatuesh\u00ebm
kostoja<\/th>\n		Normat e<\/th>\n<\/tr>\n
P\u00ebr 8 072<\/th>\n5<\/td>\n<\/tr>\n
8 072 \u2013 12 109<\/th>\n10<\/td>\n<\/tr>\n
12 109 \u2013 15 932<\/th>\n15<\/td>\n<\/tr>\n
15 932 \u2013 552 324<\/th>\n20<\/td>\n<\/tr>\n
552 324 \u2013 902 838<\/th>\n30<\/td>\n<\/tr>\n
902 838 \u2013 1 805 677<\/th>\n40<\/td>\n<\/tr>\n
M\u00eb shum\u00eb se 1 805 677<\/th>\n45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Fr\u00ebngjisht prona e zot\u00ebruar nga nj\u00eb jo-rezident \u00ebsht\u00eb i n\u00ebnshtrohet trash\u00ebgimia e tatimit n\u00eb pajtueshm\u00ebri franceze me ligj. P\u00ebr t\u00eb shmangur fr\u00ebngjisht tatimeve, ju duhet t\u00eb zgjidhni rrug\u00ebn e posedojn\u00eb patundshm\u00ebri me an\u00eb t\u00eb nj\u00eb kompanie. N\u00eb k\u00ebt\u00eb rast, do t\u00eb zbatojn\u00eb ligjet e vendit t\u00eb banimit, i cili \u00ebsht\u00eb pronari.<\/p>\n

Njer\u00ebzit q\u00eb jetojn\u00eb n\u00eb Franc\u00eb p\u00ebr m\u00eb shum\u00eb se 180 dit\u00eb, n\u00eb nj\u00eb vit \u00ebsht\u00eb konsideruar si nj\u00eb tatimor rezident t\u00eb vendit dhe \u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb nj\u00eb Deklarat\u00eb vjetore e t\u00eb ardhurave, edhe n\u00ebse ata nuk jan\u00eb t\u00eb. Norm\u00ebn maksimale t\u00eb t\u00eb ardhurave tatimore<\/strong> (imp\u00f4t sur le t\u00eb ardhurat) arrin n\u00eb 45 %. Pronar\u00ebt e ultra-t\u00eb ardhura t\u00eb larta (mbi 1 milion euro) t\u00eb paguajn\u00eb nj\u00eb shtes\u00eb 3-4 % p\u00ebrve\u00e7 norma baz\u00eb.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Fitim, EUR<\/th>\nNorma %<\/th>\n<\/tr>\n
Deri n\u00eb 5 963<\/th>\n0<\/td>\n<\/tr>\n
5 964 \u2013 11 896<\/th>\n5,5<\/td>\n<\/tr>\n
11 897 \u2013 26 420<\/th>\n14<\/td>\n<\/tr>\n
26 421 \u2013 70 830<\/th>\n30<\/td>\n<\/tr>\n
70 830 \u2013 150 000<\/th>\n41<\/td>\n<\/tr>\n
150 001 \u2013 1 000 000<\/th>\n45<\/td>\n<\/tr>\n
M\u00eb shum\u00eb se 1 000 000<\/th>\n48-49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00eb analoge t\u00eb t\u00eb ardhurave tatimore p\u00ebr personat juridik\u00eb \u2014 tatimi mbi fitimin<\/strong> (imp\u00f4t sur les soci\u00e9t\u00e9s). N\u00eb P\u00ebrgjith\u00ebsi rast, norm\u00ebn e saj \u00ebsht\u00eb 33,33 %. P\u00ebr nd\u00ebrmarrjet e vogla dhe t\u00eb mesme, 75 % e cila \u00ebsht\u00eb n\u00eb pron\u00ebsi private, me nj\u00eb qarkullim prej m\u00eb pak se 7 630 000 euro dhe nj\u00eb fitim prej m\u00eb pak se 38 120 euro, me norm\u00eb \u00ebsht\u00eb 15% n\u00eb dit\u00ebn e par\u00eb \u20ac 38 120 t\u00eb ardhurat, shuma e mbetur \u00ebsht\u00eb tatohen n\u00eb 33,33 %.<\/p>\n

Ndryshe nga shum\u00eb vende t\u00eb tjera t\u00eb Evrop\u00ebs, Franc\u00eb ka nj\u00eb pasuri t\u00eb tatimit<\/strong>apo tatimi i solidaritetit mbi gjendjen e imp\u00f4t de solidarit\u00e9 sur la pasuri, ISF). Ky tatim paguhet nga ata t\u00eb cil\u00ebve aseteve n\u00eb Franc\u00eb t\u00eb ket\u00eb nj\u00eb kosto prej m\u00eb shum\u00eb se 1.3 milion\u00eb euro. Normat varet nga vlera e pron\u00ebs. P\u00ebr t\u00eb llogaritur ISF duke p\u00ebrdorur nj\u00eb makin\u00eb llogarit\u00ebse.<\/p>\n\n\n\n\n\n\n\n\n\n
T\u00eb tatuesh\u00ebm
vlera e aseteve
mij\u00eb euro<\/th>\n		Norma %<\/th>\n<\/tr>\n
P\u00ebr 800<\/th>\n0<\/td>\n<\/tr>\n
800 \u2013 1 300<\/th>\n0,5<\/td>\n<\/tr>\n
1 300 \u2013 2 570<\/th>\n0,7<\/td>\n<\/tr>\n
2 570 \u2013 5 000<\/th>\n1<\/td>\n<\/tr>\n
5 000 \u2013 10 000<\/th>\n1,25<\/td>\n<\/tr>\n
M\u00eb shum\u00eb se 10,000<\/th>\n1,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ka m\u00ebnyra t\u00eb ndryshme p\u00ebr t\u00eb shmangur pages\u00ebn e k\u00ebsaj takse, p\u00ebr shembull, ju mund t\u00eb blini at\u00eb n\u00eb Civile kompani t\u00eb pasurive t\u00eb patundshme (Soci\u00e9t\u00e9 civile immobili\u00e8re SCI).<\/p>\n

P\u00ebr shembull, pasuria e tatimit t\u00eb mos-paguar nga ata t\u00eb cil\u00ebt me qira t\u00eb mobiluar apartamente p\u00ebr afat t\u00eb shkurt\u00ebr me qira me sh\u00ebrbimet.<\/p>\n

“Kjo \u00ebsht\u00eb pronar konsiderohet si “profesionale t\u00eb tregut t\u00eb qiras\u00eb”: n\u00ebse prona p\u00ebrdoret p\u00ebr aktivitetet profesionale n\u00eb vend, pronari \u00ebsht\u00eb i liruar nga solidariteti tatimore n\u00eb shtet”, thot\u00eb sandy Dalmas.<\/p>\n

Yulia Kozhevnikova, Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"

Franca \u00ebsht\u00eb vazhdimisht n\u00eb mesin e 15 m\u00eb t\u00eb njohura t\u00eb vendeve p\u00ebr blerjen e pasurive t\u00eb patundshme. Nj\u00eb nga<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[128],"tags":[],"class_list":["post-609","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacione-tatimore-ne-france"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"sq","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":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":true,"content":true,"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\/sq\/wp-json\/wp\/v2\/posts\/609","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/comments?post=609"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/posts\/609\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/media?parent=609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/categories?post=609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/tags?post=609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}