{"id":19564,"date":"2024-11-29T20:19:08","date_gmt":"2024-11-29T20:19:08","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=19564"},"modified":"2024-11-30T22:14:57","modified_gmt":"2024-11-30T22:14:57","slug":"rezidenca-e-personave-fizike","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime\/individe\/te-pergjithshme\/rezidenca-e-personave-fizike\/","title":{"rendered":"Rezidenca e Personave Fizik\u00eb"},"content":{"rendered":"<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/it\/\">Home page<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/\">Normativa fiscale<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/individe\/\">Individe<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/individe\/te-pergjithshme\/\">Informazioni generali<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">Rezidenca e Personave Fizik\u00eb<\/span><\/span><\/div>\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Rezidenca.jpg\" alt=\"\" class=\"wp-image-19735\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Rezidenca.jpg 1920w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Rezidenca-768x512.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Rezidenca-1536x1024.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">8.1 P\u00ebrcaktimi i rezidentit tatimor<\/h2>\n\n\n\n<p>P\u00ebrcaktimi n\u00ebse nj\u00eb person fizik (individ, tregtar apo i vet\u00ebpun\u00ebsuar) \u00ebsht\u00eb rezident tatimor n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb \u00ebsht\u00eb i r\u00ebnd\u00ebsish\u00ebm p\u00ebr t\u00eb llogaritur detyrimet e tij tatimore mbi t\u00eb ardhurat e realizuara brenda dhe jasht\u00eb Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8.2 Kushtet p\u00ebr t&#8217;u konsideruar rezident tatimor shqiptar<\/h2>\n\n\n\n<p>Nj\u00eb person fizik konsiderohet rezident tatimor shqiptar n\u00ebse plot\u00ebson nj\u00eb nga kushtet e m\u00ebposhtme:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ka nj\u00eb vendbanim t\u00eb q\u00ebndruesh\u00ebm n\u00eb Shqip\u00ebri.<\/li>\n\n\n\n<li>Q\u00ebndron n\u00eb Shqip\u00ebri m\u00eb shum\u00eb se 183 dit\u00eb n\u00eb vitin tatimor.<\/li>\n\n\n\n<li>\u00cbsht\u00eb funksionar konsullor, diplomatik ose t\u00eb ngjash\u00ebm, caktuar me pun\u00eb jasht\u00eb vendit nga shteti shqiptar.<\/li>\n\n\n\n<li>Ka qendr\u00ebn e interesave jetik\u00eb n\u00eb Shqip\u00ebri.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">8.3 P\u00ebrcaktimi i vendbanimit t\u00eb q\u00ebndruesh\u00ebm<\/h2>\n\n\n\n<p>Nj\u00eb vendbanim i q\u00ebndruesh\u00ebm \u00ebsht\u00eb nj\u00eb banes\u00eb q\u00eb individi zot\u00ebron, ka marr\u00eb me qira p\u00ebr t\u00eb pakt\u00ebn 6 muaj, ose e ka trash\u00ebguar dhe n\u00eb t\u00eb cil\u00ebn jeton p\u00ebr nj\u00eb koh\u00eb t\u00eb gjat\u00eb. N\u00ebse individi ka nj\u00eb banes\u00eb t\u00eb p\u00ebrhershme n\u00eb dy apo m\u00eb shum\u00eb shtete, ai konsiderohet rezident tatimor n\u00eb vendin ku ka qendr\u00ebn e interesave jetik\u00eb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8.4 Q\u00ebndrimi p\u00ebr m\u00eb shum\u00eb se 183 dit\u00eb<\/h2>\n\n\n\n<p>Nj\u00eb person fizik konsiderohet rezident shqiptar n\u00ebse q\u00ebndron n\u00eb Shqip\u00ebri m\u00eb shum\u00eb se 183 dit\u00eb gjat\u00eb nj\u00eb viti tatimor, p\u00ebrfshir\u00eb dit\u00ebt e mb\u00ebrritjes, largimit dhe pushimet.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8.5 Funksionar\u00ebt konsullor\u00eb dhe diplomatik\u00eb<\/h2>\n\n\n\n<p>Funksionar\u00ebt konsullor\u00eb dhe diplomatik\u00eb t\u00eb caktuar jasht\u00eb vendit nga shteti shqiptar konsiderohen rezident\u00eb tatimor\u00eb shqiptar\u00eb edhe pse jetojn\u00eb jasht\u00eb Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8.6 Qendra e interesave jetik\u00eb<\/h2>\n\n\n\n<p>Nj\u00eb person ka qendr\u00ebn e interesave jetik\u00eb n\u00eb Shqip\u00ebri n\u00ebse ka lidhje personale dhe ekonomike t\u00eb r\u00ebnd\u00ebsishme n\u00eb Shqip\u00ebri, si p.sh. familjen, bizneset, investimet etj.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8.7 P\u00ebrdorimi i konventave nd\u00ebrkomb\u00ebtare<\/h2>\n\n\n\n<p>N\u00ebse rezidenca e nj\u00eb personi fizik nuk mund t\u00eb p\u00ebrcaktohet sipas kritereve t\u00eb m\u00ebsip\u00ebrme, referohet n\u00eb dispozitat e konventave apo marr\u00ebveshjeve nd\u00ebrkomb\u00ebtare t\u00eb pranuara dhe n\u00ebnshkruara nga Republika e Shqip\u00ebris\u00eb.<\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>8.1 P\u00ebrcaktimi i rezidentit tatimor P\u00ebrcaktimi n\u00ebse nj\u00eb person fizik (individ, tregtar apo i vet\u00ebpun\u00ebsuar) \u00ebsht\u00eb rezident tatimor n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb \u00ebsht\u00eb i r\u00ebnd\u00ebsish\u00ebm p\u00ebr t\u00eb llogaritur detyrimet e tij tatimore mbi t\u00eb ardhurat e realizuara brenda dhe jasht\u00eb Shqip\u00ebris\u00eb. 8.2 Kushtet p\u00ebr t&#8217;u konsideruar rezident tatimor shqiptar Nj\u00eb person fizik konsiderohet rezident tatimor [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":19551,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-19564","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Rezidenca e Personave Fizik\u00eb - 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