Rasa Rukšėnaitė

 
Lietuvos Respublikos gyventojų pajamų mokesčio įstatyme (toliau – GPMĮ) numatyta, kad pajamų mokestį moka pajamų gavęs ir (arba) pajamų uždirbęs gyventojas. Dovanojimo būdu įgytas nekilnojamas  turtas yra pripažįstamas pajamos gautomis natūra nuo kurių turi būti mokamas 15 proc. dydžio gyventojų pajamų mokestis.

Pastebėtina, kad GPMĮ yra numatyta, kad neapmokestinama iš kitų gyventojų (t.y. ne giminių) dovanojimo būdu per mokestinį laikotarpį gautų pajamų suma (vertė), neviršijanti 8 000 litų.

Be gyventojų pajamų mokesčio dovanotą turtą gavęs asmuo turi papildomai mokėti ir 6 proc. dydžio privalomojo sveikatos draudimo mokestį.

Aukščiau pateikta informacija yra bendro pobūdžio konsultacija ir negali būti vertinama kaip teisinė išvada ar konsultacija, pritaikyta konkrečiam atvejui. Dėl konsultacijų konkrečiais klausimais patariame kreipkitės į „Teisės tilto“ teisininkus.

„Teisės tiltas“

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www.teisestiltas.lt

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Susiję straipsniai:

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• Ar galiu paprastai įsigyti antrą buto dalį, jei esu vienos jo dalies savininkė?
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• Baudos iš darbuotojo reikalavimas