Darius Sabaitis

ATSAKYMAS. Remiantis Lietuvos Respublikos gyventojų pajamų mokesčio įstatymo (toliau – GPM įstatymas) 16 str. 26 p. pažymėtina, kad neapmokestinamosios pajamos yra dovanojimo būdu gautos pajamos iš sutuoktinių, vaikų (įvaikių), tėvų (įtėvių), brolių, seserų ir senelių.

Taigi šiuo konkrečiu atveju gyventojų pajamų mokesčio nuo minėtos dovanos (t. y. buto) mokėti nereikės.

Šiame straipsnyje yra pateikti UAB „LB BALTIC“ teisininkų komentarai, pagrįsti teisės aktų ir teismų praktikos analize. Šis straipsnis negali būti laikomas oficialia teisine išvada. Dėl teisinės konsultacijos konkrečiu atveju prašome kreiptis į UAB „LB BALTIC“ teisininkus.

UAB „LB BALTIC"

LAW & BUSINESS COMPANY

Naugarduko g. 41-217

LT-03227, Vilnius

Tel. / Fax. 852030795

Tel. 867472024

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www.lbbaltic.lt

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Susiję straipsniai:

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• Nekilnojamojo turto dovanojimas su galimybe jame gyventi
• Baudos iš darbuotojo reikalavimas