Darius Sabaitis

ATSAKYMAS. Remiantis Lietuvos Respublikos gyventojų pajamų mokesčio įstatymo (toliau – GPMĮ) 17 str. 28 d. neapmokestinamosiomis pajamomis yra šios ne individualios veiklos turto pardavimo ar kitokio perleidimo nuosavybėn pajamos, gautos pardavus ar kitaip perleidus nuosavybėn kilnojamąjį daiktą, jeigu šios rūšies daiktui pagal Lietuvos Respublikos teisės aktus privaloma teisinė registracija ir šis daiktas yra nustatyta tvarka įregistruotas Europos ekonominės erdvės valstybėje, jeigu toks daiktas įsigytas anksčiau negu prieš 3 metus iki jo pardavimo ar kitokio perleidimo nuosavybėn, arba GPMĮ 17 str. 53 ir 54 punktuose nenurodytą nekilnojamąjį daiktą, esantį Europos ekonominės erdvės valstybėje, jeigu toks daiktas įsigytas anksčiau negu prieš 3  metus iki jo pardavimo ar kitokio perleidimo nuosavybėn.

Atsižvelgiant į tai, kad butas įsigytas 2002 m. ir kad yra praėję daugiau negu 3 (trys) metai, gyventojų pajamų mokesčio 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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