Me kalim t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb, kuptohet akti i shitjes, dhurimit apo heqjes dor\u00eb nga pasuria e paluajtshme. Veprimi juridik p\u00ebr kalimin e pron\u00ebsis\u00eb s\u00eb sendeve t\u00eb paluajtshme dhe t\u00eb t\u00eb drejtave reale mbi to, duhet t\u00eb b\u00ebhet me akt noterial dhe t\u00eb regjistrohet, p\u00ebrndryshe nuk \u00ebsht\u00eb i vlefsh\u00ebm. <\/p>\n\n\n\n
\u00cbsht\u00eb i pavlefsh\u00ebm veprimi juridik q\u00eb nuk \u00ebsht\u00eb b\u00ebr\u00eb n\u00eb form\u00ebn e k\u00ebrkuar shprehimisht nga ligji. N\u00eb rastet e tjera veprimi juridik \u00ebsht\u00eb i vlefsh\u00ebm, por nuk mund t\u00eb provohet me d\u00ebshmitar\u00eb.<\/p><\/blockquote>\n\n\n\n
Kalimi i pronesise mbi nje pasuri t\u00eb paluajtshme \u00ebsht\u00eb nj\u00eb veprim me kosto ekonomike p\u00ebr \u00e7do person q\u00eb p\u00ebrfshihet n\u00eb transaksion. Konkretisht n\u00eb momentin q\u00eb merret vendimi p\u00ebr kryerjen e nj\u00eb transaksioni n\u00eb tregun e pasurive t\u00eb paluajtshme p\u00ebrve\u00e7 \u00e7mimit t\u00eb pasuris\u00eb duhen patur n\u00eb konsiderat\u00eb nj\u00eb num\u00ebr pagesash q\u00eb vijn\u00eb krahas regjistrimit t\u00eb kalimit t\u00eb pron\u00ebsis\u00eb n\u00eb organet kompetente. <\/p>\n\n\n\n
Taksat dhe tarifat e pagueshme<\/h2>\n\n\n\n
N\u00eb momentin e\u00a0 kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi pasurit\u00eb e paluajtshme aplikohen nj\u00eb s\u00ebr\u00eb tarifash, taksash dhe tatimesh si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n
Tarifat p\u00ebr sh\u00ebrbimet e ofruara nga Noteri Publik<\/p>
Taksat vendore mbi kalimin e t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi pasurit\u00eb e paluajtshme.<\/p>
Tatimi mbi t\u00eb ardhurat personale nga kalimi i t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi pasurit\u00eb e paluajtshme<\/p>
Tarifat p\u00ebr sh\u00ebrbimet e ofruara nga Zyra e Regjistrimit t\u00eb Pasurive<\/p><\/blockquote><\/figure>\n\n\n\n
Tarifa noteriale<\/h3>\n\n\n\n
Tarifa Noteriale paguhet n\u00eb momentin e lidhjes s\u00eb kontrat\u00ebs formale p\u00ebr kalimin e pron\u00ebsis\u00eb para nj\u00eb Noteri Publik. Nd\u00ebrkoh\u00eb q\u00eb agjenti i taks\u00ebs dhe i tatimit mbi t\u00eb drejt\u00ebn e kalimit t\u00eb pron\u00ebsis\u00eb, si dhe tarif\u00ebs s\u00eb sh\u00ebrbimit, \u00ebsht\u00eb Zyra e Regjistrimit T\u00eb Pasurive T\u00eb Paluajtshme, e cila kalon t\u00eb ardhurat e mbledhura n\u00eb favor t\u00eb pushtetit vendor dhe administrat\u00ebs tatimore brenda afateve t\u00eb p\u00ebrcaktuara n\u00eb ligj. <\/p>\n\n\n\n
P\u00ebr kryerjen e akteve e t\u00eb veprimeve noteriale si dhe p\u00ebr sh\u00ebrbimin noterial t\u00eb regjistrimit t\u00eb akteve p\u00ebr tjet\u00ebrsimin e pasuris\u00eb s\u00eb paluajtshme pran\u00eb zyr\u00ebs s\u00eb regjistrimit t\u00eb pasurive t\u00eb paluajtshme paguhet nj\u00eb tarif\u00eb e cila caktohet nga Ministria e Drejt\u00ebsis\u00eb, duke marr\u00eb edhe mendimin e Ministris\u00eb s\u00eb Financave dhe t\u00eb K\u00ebshillit Komb\u00ebtar t\u00eb Noteris\u00eb. <\/p>\n\n\n\n
Tarifat per kalimin e pron\u00ebsis\u00eb se pasurive t\u00eb paluajtshme me shitje ose dhurim p\u00ebrcaktohen me\u00a0Urdh\u00ebr i Ministris\u00eb s\u00eb Drejt\u00ebsis\u00eb nr. 279,dat\u00eb 14.6.2012 <\/a>p\u00ebr miratimin e tarifave t\u00eb sh\u00ebrbimeve noteriale. Konkretisht tarifa noteriale per aktin notarial t\u00eb kalimit t\u00eb pron\u00ebsis\u00eb s\u00eb pasuris\u00eb s\u00eb paluajtshme llogariten n\u00eb baz\u00eb t\u00eb vler\u00ebs s\u00eb transaksionit t\u00eb p\u00ebrcaktuar n\u00eb aktin notarial. Konkretisht p\u00ebr vlera transaksioni:<\/p>\n\n\n\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0nga 100 000 \u2013 6 000 000 lek\u00eb 0.35 %<\/p>
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0nga 6 000 001 \u2013 15 000 000 lek\u00eb 0.3 %<\/p>
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 nga 15 000 001 \u2013 50 000 000 lek\u00eb 0.28 %<\/p>
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0nga 50 000 001 \u2013 100 000 000 lek\u00eb 0.25 %<\/p>
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0mbi 100 000 001 lek\u00eb 0.23 %<\/p><\/blockquote>\n\n\n\n
N\u00eb \u00e7do rast, n\u00ebse \u00e7mimi n\u00eb kontrat\u00ebn e shitjes do t\u00eb jet\u00eb m\u00eb i ul\u00ebt se \u00e7mimi i referenc\u00ebs i p\u00ebrcaktuar p\u00ebr at\u00eb zon\u00eb, tarifa do t\u00eb llogaritet n\u00eb baz\u00eb t\u00eb \u00e7mimit t\u00eb referenc\u00ebs. N\u00eb baz\u00eb t\u00eb urdh\u00ebrit nr. 306, dat\u00eb 31.7.2013 <\/a>t\u00eb Ministrit t\u00eb Drejt\u00ebsis\u00eb, Kontrata e Shk\u00ebmbimit t\u00eb Pasurive tarifohet n\u00eb vler\u00ebn 10.000 lek\u00eb.<\/p>\n\n\n\n
Tatimi mbi t\u00eb ardhurat personale nga kalimi i t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb pasurive t\u00eb paluajtshme<\/strong><\/h3>\n\n\n\n
Ligji p\u00ebr tatimin mbi t\u00eb ardhurat Nr. 8438, dat\u00eb 28.12.1998 P\u00ebr Tatimin mbi t\u00eb ardhurat (ndryshuar)<\/a> dhe aktet ligjore dhe n\u00ebnligjore dal\u00eb n\u00eb zbatim t\u00eb tij, rregullojn\u00eb marr\u00ebdh\u00ebniet q\u00eb lindin n\u00eb fush\u00ebn e tatimit mbi t\u00eb ardhurat personale, tatimit mbi fitimin si dhe t\u00eb tatimit t\u00eb mbajtur n\u00eb burim t\u00eb t\u00eb ardhurave. Ai p\u00ebrcakton rregullat p\u00ebr mbledhjen dhe administrimin e tatimit mbi t\u00eb ardhurat personale t\u00eb individ\u00ebve, t\u00eb tatimit mbi fitimin p\u00ebr shoq\u00ebrit\u00eb tregtare si dhe t\u00eb personave fizik\u00eb (tregtar\u00eb t\u00eb regjistruar), kur jan\u00eb subjekt i tatimit mbi fitimin.<\/p>\n\n\n\n
Burim i t\u00eb ardhurave sipas ligjit Nr. 8438, dat\u00eb 28.12.1998 P\u00ebr Tatimin Mbi T\u00eb Ardhurat <\/a>do t\u00eb konsiderohen nd\u00ebr t\u00eb tjera edhe t\u00eb ardhurat nga kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi sendet e paluajtshme, q\u00eb i p\u00ebrfiton nj\u00eb person me seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, si dhe t\u00eb ardhurat nga kalimi i pron\u00ebsis\u00eb mbi pasurit\u00eb e paluajtshme, n\u00eb rast s\u00eb k\u00ebto pasuri ndodhen n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb. <\/p>\n\n\n\n
P\u00ebr q\u00ebllime t\u00eb tatimit mbi t\u00eb ardhurat personale, merren si t\u00eb ardhura t\u00eb tatueshme t\u00eb ardhurat nga kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi pasurit\u00eb e paluajtshme. P\u00ebrjashtohen nga tatimi mbi t\u00eb ardhurat personale t\u00eb ardhurat e realizuara nga kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi tok\u00ebn bujq\u00ebsore nga nj\u00eb fermer i regjistruar te nj\u00eb fermer tjet\u00ebr apo nj\u00eb person fizik a juridik q\u00eb kryen aktivitet bujq\u00ebsor. <\/p>\n\n\n\n
P\u00ebrjashtohen, gjithashtu, rastet e kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb brenda lidhjes gjinore burr\u00eb, grua, f\u00ebmij\u00eb, n\u00ebp\u00ebrmjet dhurimit dhe\/ose heqjes dor\u00eb nga pasuria, kur pasuria rrjedh nga bashk\u00ebpron\u00ebsia e detyrueshme e fituar n\u00eb baz\u00eb t\u00eb ligjit nr. 7501, dat\u00eb 19.7.1991, \u201cP\u00ebr tok\u00ebn\u201d<\/a>, t\u00eb ndryshuar.\u201d.\u00a0<\/p>\n\n\n\n
Si paguhet tatimi?<\/em><\/strong><\/h5>\n\n\n\n
Tatimi paguhet nga individi q\u00eb kalon t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb mbi pasurin\u00eb e paluajtshme, para kryerjes s\u00eb regjistrimit t\u00eb pasurive t\u00eb m\u00ebsip\u00ebrme, n\u00eb p\u00ebrputhje me aktet ligjore. Pasuria e paluajtshme nuk regjistrohet, pa provuar pagimin e detyrimit pran\u00eb zyrave t\u00eb regjistrimit t\u00eb pasurive t\u00eb paluajtshme.<\/p>\n\n\n\n
Si llogaritet tatimi?<\/em><\/strong><\/h5>\n\n\n\n
Llogaritja e tatimit p\u00ebr kalimin e s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb pasurive t\u00eb paluajtshme b\u00ebhet sipas Udh\u00ebzimit t\u00eb P\u00ebrbashk\u00ebt nr. 29, dat\u00eb 30.07.2018<\/a> t\u00eb Ministris\u00eb s\u00eb Financave edhe Ministris\u00eb s\u00eb Drejt\u00ebsis\u00eb, n\u00eb zbatim, t\u00eb nenit 11, t\u00eb ligjit nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u2019, t\u00eb ndryshuar. Sipas\u00a0 ketij akti nenligjor,\u00a0 fitimi kapital i realizuar si rezultat i kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi pasurit\u00eb e paluajtshme, nd\u00ebrtes\u00eb, truall dhe tok\u00eb bujq\u00ebsore, tatohet me norm\u00ebn 15%\u00a0 t\u00eb fitimit kapital t\u00eb realizuar. <\/p><\/blockquote>\n\n\n\n
Me termin \u201cfitim kapital i realizuar\u201d<\/em>, kuptohet diferenca pozitive nd\u00ebrmjet vler\u00ebs n\u00eb shitje dhe vler\u00ebs n\u00eb blerje t\u00eb pasuris\u00eb s\u00eb paluajtshme tok\u00eb dhe\/ose nd\u00ebrtes\u00eb. Shk\u00ebmbimi i truallit me sip\u00ebrfaqe nd\u00ebrtimi, n\u00eb baz\u00eb t\u00eb nj\u00eb kontrate shk\u00ebmbimi, nuk p\u00ebrb\u00ebn moment p\u00ebr llogaritje t\u00eb ndonj\u00eb fitimi kapital nga transferimi i pasuris\u00eb s\u00eb paluajtshme.\u00a0<\/p>\n\n\n\n
Vlera n\u00eb shitje e pasuris\u00eb s\u00eb paluajtshme, p\u00ebrcaktohet n\u00eb kontrat\u00ebn noteriale t\u00eb shitjes, e cila \u00ebsht\u00eb n\u00ebnshkruar nga pal\u00ebt (shit\u00ebsi dhe bler\u00ebsi). Kontrata duhet t\u00eb shpreh\u00eb sip\u00ebrfaqen n\u00eb met\u00ebr katror t\u00eb pasuris\u00eb objekt t\u00eb kontrat\u00ebs, \u00e7mimin p\u00ebr met\u00ebr katror dhe vler\u00ebn e saj. <\/p>\n\n\n\n
N\u00eb rastet kur pron\u00ebsia e pasuris\u00eb s\u00eb paluajtshme kalohet p\u00ebr her\u00eb t\u00eb dyt\u00eb e n\u00eb vazhdim, p\u00ebr efekt t\u00eb llogaritjes s\u00eb fitimit kapital t\u00eb realizuar do t\u00eb konsiderohet diferenca midis vler\u00ebs s\u00eb shitjes s\u00eb fundit dhe vler\u00ebs s\u00eb blerjes e p\u00ebrcaktuar n\u00eb kontrat\u00ebn paraardh\u00ebse t\u00eb k\u00ebsaj pasurie. <\/p>\n\n\n\n
N\u00eb rastet kur vlera sipas \u00e7mimit t\u00eb shitjes p\u00ebr met\u00ebr katror (m2) i p\u00ebrcaktuar n\u00eb kontrat\u00eb \u00ebsht\u00eb m\u00eb e ul\u00ebt se vlera sipas \u00e7mimeve referuese t\u00eb p\u00ebrcaktuara n\u00eb udh\u00ebzimin e Kryeministrit dat\u00eb 28.12.2016, p\u00ebr efekt t\u00eb llogaritjes s\u00eb tatimit zbatohen \u00e7mimet referuese.<\/p>\n\n\n\n
P\u00ebrcaktimi i vler\u00ebs n\u00eb blerje, bazohet n\u00eb kontrat\u00ebn paraardh\u00ebse t\u00eb blerjes. N\u00eb rast se kontrata paraardh\u00ebse e blerjes \u00ebsht\u00eb kryer n\u00eb monedh\u00eb t\u00eb huaj (si euro, dollar\u00eb etj.), kryhet konvertimi n\u00eb lek me kursin e k\u00ebmbimit t\u00eb dit\u00ebs n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb kryer kjo blerje. P\u00ebr nd\u00ebrtesat e nd\u00ebrtuara dhe t\u00eb regjistruara n\u00eb zyrat e regjistrimit t\u00eb pasurive t\u00eb paluajtshme, t\u00eb cilat nuk kan\u00eb vler\u00eb n\u00eb blerje, ose vlera e blerjes \u00ebsht\u00eb e shprehur n\u00eb monedha t\u00eb tilla, si franga ari, apo napolona floriri, si dhe p\u00ebr nd\u00ebrtesat e privatizuara me ligjin nr. 7652, dat\u00eb 23.12.1992 \u201cP\u00ebr privatizimin e banesave shtet\u00ebrore\u201d, i ndryshuar,<\/em> p\u00ebr efekt t\u00eb p\u00ebrcaktimit t\u00eb tatimit mbi kalimin e s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb, si vler\u00eb n\u00eb blerje (vlera e zbritshme) do t\u00eb merret kosto e shfryt\u00ebzimit p\u00ebr met\u00ebr katror\u00eb e p\u00ebrcaktuar nga akti n\u00ebnligjor n\u00eb fuqi p\u00ebr Entin Komb\u00ebtar t\u00eb Banesave, n\u00eb vitin e regjistrimit t\u00eb pasuris\u00eb s\u00eb paluajtshme.<\/p>\n\n\n\n
N\u00eb rastin e shitjes s\u00eb nj\u00eb nd\u00ebrtese t\u00eb p\u00ebrfituar nga shk\u00ebmbimi i truallit, n\u00eb baz\u00eb t\u00eb nj\u00eb kontrate shk\u00ebmbimi, si vler\u00eb n\u00eb blerje do t\u00eb konsiderohet vlera e pjes\u00ebs s\u00eb truallit q\u00eb i takon sip\u00ebrfaqes s\u00eb nd\u00ebrtes\u00ebs q\u00eb shitet.<\/p>\n\n\n\n
N\u00eb rast t\u00eb shitjes nj\u00ebkoh\u00ebsisht t\u00eb tok\u00ebs truall dhe nd\u00ebrtes\u00ebs njoll\u00eb brenda k\u00ebtij trualli, detyrimi tatimor llogaritet n\u00eb baz\u00eb t\u00eb shum\u00ebs s\u00eb detyrimit tatimor t\u00eb shitjes s\u00eb nd\u00ebrtes\u00ebs dhe detyrimit tatimor t\u00eb shitjes s\u00eb tok\u00ebs truall rreth nd\u00ebrtes\u00ebs.<\/p>\n\n\n\n
N\u00eb rastet e shitjes s\u00eb nd\u00ebrtesave q\u00eb nuk jan\u00eb apartamente banimi, \u00e7mimi minimal i shitjes p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi, p\u00ebrcaktohet p\u00ebr sa m\u00eb posht\u00eb:<\/p>\n\n\n\n
- \u00c7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi p\u00ebr veprimtari tregtimi dhe sh\u00ebrbimi \u00ebsht\u00eb 1.5 (nj\u00eb e gjysm\u00eb) her\u00eb m\u00eb i lart\u00eb se \u00e7mimi i sip\u00ebrfaqeve t\u00eb banimit sipas qyteteve. N\u00eb k\u00ebt\u00eb kategori do t\u00eb p\u00ebrfshihen edhe nd\u00ebrtesa tregtare, ku nj\u00ebkoh\u00ebsisht realizohen edhe procese t\u00eb p\u00ebrziera prodhim, tregtim ose\/edhe sh\u00ebrbime me pakic\u00eb. N\u00eb zonat q\u00eb p\u00ebrfshihen n\u00eb Bashkin\u00eb Tiran\u00eb, ky koeficient \u00ebsht\u00eb dy her\u00eb m\u00eb i lart\u00eb.<\/li>
- \u00c7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi p\u00ebr parkim t\u00eb mbuluar dhe bodrume \u00ebsht\u00eb 70% e \u00e7mimit t\u00eb sip\u00ebrfaqeve t\u00eb apartamenteve t\u00eb banimit sipas qyteteve.<\/li>
- \u00c7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi p\u00ebr parkim i hapur \u00ebsht\u00eb 30% e \u00e7mimit t\u00eb sip\u00ebrfaqeve t\u00eb apartamenteve t\u00eb banimit sipas qyteteve.<\/li>
- \u00c7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi t\u00eb destinuara p\u00ebr veprimtari industriale, si: prodhim, p\u00ebrpunim ose magazinim t\u00eb mallrave industrial, duke p\u00ebrfshir\u00eb fabrikat, depot, magazinat dhe objektet e tjera t\u00eb ngjashme, \u00ebsht\u00eb 50% e \u00e7mimit t\u00eb sip\u00ebrfaqeve t\u00eb banesave t\u00eb zon\u00ebs p\u00ebrkat\u00ebse sipas qyteteve.<\/li>
- \u00c7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi q\u00eb p\u00ebrdoren p\u00ebr bujq\u00ebsi dhe blegtori, apo veprimtari mb\u00ebshtet\u00ebse, si grumbullim, magazinim dhe ruajtje t\u00eb produkteve bujq\u00ebsore dhe blegtorale, \u00ebsht\u00eb 30% e \u00e7mimit t\u00eb sip\u00ebrfaqeve t\u00eb banesave t\u00eb zon\u00ebs p\u00ebrkat\u00ebse, me p\u00ebrjashtim t\u00eb p\u00ebrpunimit ushqimor.<\/li>
- \u00c7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi t\u00eb destinuara p\u00ebr banim n\u00eb nj\u00ebsit\u00eb administrative jasht\u00eb qytetit p\u00ebrkat\u00ebs, t\u00eb cilat iu bashkuan nj\u00ebsive t\u00eb qeverisjes vendore, reduktohet n\u00eb 35%, krahasuar me \u00e7mimin e zon\u00ebs m\u00eb t\u00eb af\u00ebrt, p\u00ebrjashtuar zonat rezidenciale. N\u00eb zonat q\u00eb p\u00ebrfshihen n\u00eb Bashkin\u00eb Tiran\u00eb, ky reduktim \u00ebsht\u00eb 30% krahasuar me \u00e7mimin e zon\u00ebs m\u00eb t\u00eb af\u00ebrt.<\/li>
- P\u00ebr nd\u00ebrtesat e privatizuara me ligjin nr. 7652, dat\u00eb 23.12.1992 \u201cP\u00ebr privatizimin e banesave shtet\u00ebrore\u201d, i ndryshuar, \u00e7mimi p\u00ebr met\u00ebr katror \u00ebsht\u00eb 70% e \u00e7mimit sipas zonave t\u00eb tabel\u00ebs, vet\u00ebm n\u00eb rastin e shitjes s\u00eb par\u00eb. N\u00ebse vlera e llogaritur sa 70% e \u00e7mimeve t\u00eb referenc\u00ebs sipas zonave t\u00eb tabel\u00ebs \u00ebsht\u00eb p\u00ebrdorur nj\u00ebher\u00eb, qoft\u00eb dhe n\u00eb rivler\u00ebsimin e pasuris\u00eb, n\u00eb vijim nuk do p\u00ebrdoret m\u00eb si \u00e7mim reference.<\/li><\/ol>\n\n\n\n
Tatimi ne rastet e kalimit te s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb n\u00ebp\u00ebrmjet dhurimit, ose heqjes dor\u00eb nga e drejta e pron\u00ebsis\u00eb n\u00eb dobi t\u00eb nj\u00eb t\u00eb treti.<\/em><\/strong><\/h5>\n\n\n\n
P\u00ebr rastet e kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb n\u00ebp\u00ebrmjet dhurimit, ose heqjes dor\u00eb nga e drejta e pron\u00ebsis\u00eb n\u00eb dobi t\u00eb nj\u00eb t\u00eb treti apo t\u00eb bashk\u00ebpronar\u00ebve t\u00eb tjer\u00eb, transaksioni konsiderohet i tatuesh\u00ebm dhe p\u00ebr efekt t\u00eb llogaritjes s\u00eb detyrimit tatimor do t\u00eb veprohet si n\u00eb rastin e kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb, tok\u00eb dhe nd\u00ebrtes\u00eb, n\u00ebp\u00ebrmjet aktit t\u00eb shitjes. Raporti i vler\u00ebsimit p\u00ebr pasurin\u00eb e dhuruar apo hequr dor\u00eb prej saj nuk \u00ebsht\u00eb detyrues p\u00ebr t\u2019u paraqitur n\u00eb dokumentacionin p\u00ebr kalimin e t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb paluajtshme n\u00ebp\u00ebrmjet dhurimit, apo heqjes dor\u00eb. Vlera e pasurive e pasqyruar n\u00eb k\u00ebto raporte, si dhe n\u00eb kontratat e dhurimit apo shk\u00ebmbimit, nuk \u00ebsht\u00eb referuese p\u00ebr llogaritjen e fitimit kapital t\u00eb realizuar.<\/p>\n\n\n\n
Shitja e <\/em>pron\u00ebs s\u00eb fituar me Trash\u00ebgimi.<\/em><\/strong><\/h5>\n\n\n\n
N\u00eb rastin e shitjes s\u00eb pasuris\u00eb s\u00eb paluajtshme, tok\u00eb dhe\/ose nd\u00ebrtes\u00eb, t\u00eb fituar me trash\u00ebgimi, dhe vendime gjyq\u00ebsore, si vler\u00eb n\u00eb blerje do t\u00eb konsiderohet:<\/p>\n\n\n\n
- Kur nd\u00ebrtesa dhe\/ose toka kan\u00eb vler\u00eb sipas akteve noteriale ose t\u00eb rivler\u00ebsimit t\u00eb regjistruar n\u00eb ZVRPP, para ose pas regjistrimit t\u00eb d\u00ebshmis\u00eb s\u00eb trash\u00ebgimis\u00eb, si vler\u00eb n\u00eb blerje (vler\u00eb e zbritshme) do t\u00eb merret vlera e nd\u00ebrtes\u00ebs dhe\/ose tok\u00ebs sipas k\u00ebtyre akteve, t\u00eb regjistruar n\u00eb ZVRPP.<\/li>
- Kur nd\u00ebrtesa dhe\/ose toka nuk kan\u00eb vler\u00eb t\u00eb regjistruar n\u00eb blerje, si vler\u00eb n\u00eb blerje p\u00ebr pasurin\u00eb e paluajtshme nd\u00ebrtes\u00eb, t\u00eb fituar me trash\u00ebgimi, do t\u00eb merret vlera sipas kostos s\u00eb shfryt\u00ebzimit t\u00eb vitit n\u00eb t\u00eb cilin \u00ebsht\u00eb regjistruar d\u00ebshmia e trash\u00ebgimis\u00eb.<\/li>
- P\u00ebr pasurin\u00eb e paluajtshme tok\u00eb t\u00eb fituar me trash\u00ebgimi, si vler\u00eb n\u00eb blerje do t\u00eb merret vlera e llogaritur duke p\u00ebrdorur indeksimin e \u00e7mimit t\u00eb tok\u00ebs sipas hart\u00ebs s\u00eb vlerave, me inflacionin mesatar vjetor t\u00eb llogaritur p\u00ebr vitin n\u00eb t\u00eb cilin \u00ebsht\u00eb regjistruar d\u00ebshmia e trash\u00ebgimis\u00eb (shtojca nr.1, bashk\u00ebngjitur k\u00ebtij udh\u00ebzimi t\u00eb p\u00ebrbashk\u00ebt.<\/li><\/ul>\n\n\n\n
Tatimi mbi pasurit\u00eb q\u00eb shk\u00ebmbehen.<\/em><\/strong><\/h5>\n\n\n\n
Rastet e shk\u00ebmbimeve t\u00eb pasuris\u00eb s\u00eb paluajtshme q\u00eb ndodhin midis individ\u00ebve jan\u00eb subjekt i tatimit mbi fitimin kapital t\u00eb realizuar nga diferenca midis vlerave sipas \u00e7mimeve t\u00eb referenc\u00ebs, t\u00eb pronave q\u00eb shk\u00ebmbehen. Regjistrimi i nj\u00eb pasurie q\u00eb shk\u00ebmbehet me nj\u00eb pasuri q\u00eb ndodhet n\u00eb nj\u00eb qytet tjet\u00ebr, b\u00ebhet duke marr\u00eb konfirmimin p\u00ebr aplikimin e pasuris\u00eb q\u00eb shk\u00ebmbehet n\u00eb secilin qytet, si dhe duke siguruar edhe kryerjen e pages\u00ebs s\u00eb tatimit mbi kalimin e s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr fitimin e realizuar nga diferenca midis vlerave t\u00eb pronave q\u00eb shk\u00ebmbehen.<\/p>\n\n\n\n
N\u00eb rastet e shitjes s\u00eb pasuris\u00eb s\u00eb paluajtshme q\u00eb vjen nga nj\u00eb kontrat\u00eb shk\u00ebmbimi, si vler\u00eb n\u00eb blerje (vler\u00eb e zbritshme) do t\u00eb merret vlera sipas akteve noteriale ose e rivler\u00ebsimit, e regjistruar n\u00eb ZRPP p\u00ebr pasurin\u00eb e paluajtshme q\u00eb \u00ebsht\u00eb p\u00ebrdorur p\u00ebr shk\u00ebmbim.<\/p>\n\n\n\n
N\u00eb rastet e shitjes s\u00eb pasuris\u00eb q\u00eb vjen nga nj\u00eb kontrat\u00eb shk\u00ebmbimi p\u00ebr t\u00eb cil\u00ebn n\u00eb momentin e shk\u00ebmbimit \u00ebsht\u00eb llogaritur e paguar tatim, si vler\u00eb n\u00eb zbritje p\u00ebr pasurin\u00eb q\u00eb shitet, do t\u00eb merret vlera e saj sipas \u00e7mimeve referuese n\u00eb vitin e shk\u00ebmbimit.<\/p>\n\n\n\n
N\u00ebse pasuria e paluajtshme tok\u00eb (tok\u00eb bujq\u00ebsore apo truall) q\u00eb \u00ebsht\u00eb p\u00ebrdorur p\u00ebr shk\u00ebmbim me pasurin\u00eb q\u00eb shitet, nuk ka vler\u00eb paraardh\u00ebse, at\u00ebher\u00eb si \u00e7mim n\u00eb blerje do t\u00eb merret \u00e7mimi i llogaritur duke p\u00ebrdorur indeksimin e \u00e7mimit t\u00eb tok\u00ebs sipas hart\u00ebs s\u00eb vlerave, me inflacionin mesatar vjetor t\u00eb llogaritur p\u00ebr vitit n\u00eb t\u00eb cilin \u00ebsht\u00eb regjistruar kontrata e shk\u00ebmbimit n\u00eb ZRPP.<\/p>\n\n\n\n
Tatimi ne rastet e pjestimit t\u00eb pasuris\u00eb midis bashk\u00ebpronar\u00ebve.<\/em><\/strong><\/h5>\n\n\n\n
Pjes\u00ebtimi i pasuris\u00eb midis bashk\u00ebpronar\u00ebve \u00ebsht\u00eb subjekt i tatimit mbi kalimin e t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr fitimin e realizuar nga diferenca midis vlerave t\u00eb pronave q\u00eb p\u00ebrfitohen nga pjes\u00ebtimi i pasuris\u00eb, me vler\u00ebn e pronave sipas pjes\u00ebve takuese n\u00eb bashk\u00ebpron\u00ebsi.<\/p>\n\n\n\n
Nd\u00ebrtesat e amortizuara<\/em><\/strong><\/h5>\n\n\n\n
N\u00eb rastet e shitjes s\u00eb nd\u00ebrtesave me koeficient amortizimi mbi 50 %, vlera e shitjes s\u00eb pasuris\u00eb s\u00eb paluajtshme p\u00ebr efekt t\u00eb tatimit do t\u00eb p\u00ebrcaktohet nga persona t\u00eb licencuar p\u00ebr vler\u00ebsimin e pasurive t\u00eb paluajtshme, vet\u00ebm n\u00eb rastin e shitjes s\u00eb par\u00eb. N\u00eb rastet kur vlera e nd\u00ebrtes\u00ebs e vler\u00ebsuar nga nj\u00eb ekspert vler\u00ebsues i licencuar \u00ebsht\u00eb m\u00eb e vog\u00ebl se gjysma e vler\u00ebs e p\u00ebrcaktuar sipas \u00e7mimeve referuese, p\u00ebr efekt t\u00eb vler\u00ebs n\u00eb shitje t\u00eb pasuris\u00eb, merret n\u00eb konsiderat\u00eb vlera e p\u00ebrcaktuar nga eksperti vler\u00ebsues i licencuar.<\/em><\/strong><\/p>\n\n\n\n
Taksa vendore mbi kalimin e t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi pasurit\u00eb e paluajtshme.<\/strong><\/h3>\n\n\n\n
P\u00ebr t\u00eb kompensuar kostot e menaxhimit t\u00eb procesit t\u00eb zhvillimit mbi infrastruktur\u00ebn ekzistuese publike, qeverit\u00eb lokale vendosin disa taksa vendore. Taksat vendore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb rregullohen sipas p\u00ebrcaktimeve t\u00eb Ligjit Nr. 9632, dat\u00eb 30.10.2006<\/a> P\u00ebr Sistemin e Taksave Vendore (i ndryshuar). N\u00eb taksat vendore p\u00ebrfshihet edhe Taksa vendore mbi kalimin e s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr pasurit\u00eb e paluajtshme.<\/p>\n\n\n\n
Taksa mbi kalimin e s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr pasurit\u00eb e paluajtshme vendoset p\u00ebr nd\u00ebrtesat dhe t\u00eb gjitha pasurit\u00eb e paluajtshme n\u00eb \u00e7astin e kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi to. Taksa paguhet nga personi, q\u00eb kalon t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb mbi pasurin\u00eb e paluajtshme, para kryerjes s\u00eb regjistrimit, n\u00eb p\u00ebrputhje me aktet ligjore n\u00eb fuqi. <\/p>\n\n\n\n
Vjelja e k\u00ebsaj takse b\u00ebhet nga zyrat e regjistrimit t\u00eb pasurive t\u00eb paluajtshme, t\u00eb cilat, n\u00eb rolin e agjentit t\u00eb taksave, p\u00ebrfitojn\u00eb 3 p\u00ebr qind t\u00eb shum\u00ebs s\u00eb ark\u00ebtuar dhe diferenc\u00ebn e derdhin p\u00ebr llogari t\u00eb buxhetit p\u00ebrkat\u00ebs t\u00eb bashkis\u00eb, n\u00eb territorin e s\u00eb cil\u00ebs ndodhet pasuria, jo m\u00eb von\u00eb se data 30 e muajit pasardh\u00ebs.<\/p>\n\n\n\n
P\u00ebr nd\u00ebrtesat<\/h6>\n\n\n\n
Baza e taks\u00ebs mbi kalimin e t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr nd\u00ebrtesat \u00ebsht\u00eb sip\u00ebrfaqja e nd\u00ebrtimit, pron\u00ebsia e s\u00eb cil\u00ebs transferohet. Niveli i taks\u00ebs caktohet n\u00eb lek\u00eb p\u00ebr met\u00ebr katror t\u00eb baz\u00ebs s\u00eb taks\u00ebs. Detyrimi tatimor llogaritet si shum\u00ebzim i nivelit t\u00eb taks\u00ebs me baz\u00ebn e tij. <\/p><\/blockquote>\n\n\n\n
Pasuri t\u00eb tjera<\/h6>\n\n\n\n
Baza e taks\u00ebs p\u00ebr kalimin e t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr pasurit\u00eb e tjera t\u00eb paluajtshme \u00ebsht\u00eb vlera e shitjes s\u00eb tyre. <\/p>\n\n\n\n
Niveli i taks\u00ebs caktohet n\u00eb p\u00ebrqindje dhe niveli tregues i taks\u00ebs \u00ebsht\u00eb 2 p\u00ebr qind. Detyrimi tatimor llogaritet si shum\u00ebzim i nivelit t\u00eb taks\u00ebs me baz\u00ebn e tij.\u00a0 Niveli i Taks\u00ebs ndryshon n\u00eb var\u00ebsi t\u00eb Bashkis\u00eb ku ndodhet pasuria e paluajtshme. <\/p><\/blockquote>\n\n\n\n
Shembull n\u00eb Bashkin\u00eb Tiran\u00eb (me Vendim nr.59 dat\u00eb 30.12.2015) p\u00ebrcaktohet:<\/p>\n\n\n\n
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<\/td> Qyteti Tiranes, NJA = Dajt, Farke, Kashar<\/td> NJA = Berzhite, Baldushk, Vaqarr, Petrele, Peze, Ndroq, Krabe, Shengjergj, ZallHerr, Zall-Bastar (-30%)<\/td><\/tr> I. Nd\u00ebrtesa banimi<\/td> 1000<\/td> 700<\/td><\/tr> II. Nd\u00ebrtesat e tjera p\u00ebr tregti dhe sh\u00ebrbime<\/td> 2000<\/td> 1400<\/td><\/tr> II. Nd\u00ebrtesa t\u00eb tjera<\/td> 1500<\/td> 1050<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n P\u00ebrjashtime nga pagimi i taks\u00ebs mbi kalimin e s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr pasurit\u00eb e paluajtshme<\/em><\/strong><\/h5>\n\n\n\n
P\u00ebrjashtohen nga pagimi i taks\u00ebs mbi kalimin e s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr pasurit\u00eb e paluajtshme:<\/p>\n\n\n\n
- Enti Komb\u00ebtar i Banesave, Ministria e Financave dhe organet e qeverisjes qendrore e vendore;<\/li>
- personat, t\u00eb cil\u00ebt jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat vetjake, n\u00eb mb\u00ebshtetje t\u00eb ligjit nr.8438, dat\u00eb 28.12.1998 “P\u00ebr tatimin mbi t\u00eb ardhurat”;<\/li>
- subjektet, q\u00eb dhurojn\u00eb pasuri t\u00eb paluajtshme, kur p\u00ebrfitues t\u00eb drejtp\u00ebrdrejt\u00eb jan\u00eb:<\/li>
- institucionet dhe entet shtet\u00ebrore e publike, qendrore e vendore;<\/li>
- bashk\u00ebsit\u00eb fetare ose organizatat jofitimprur\u00ebse, kur dhurimi lidhet me at\u00eb pjes\u00eb t\u00eb veprimtaris\u00eb s\u00eb tyre pa q\u00ebllim fitimi. N\u00eb k\u00ebto raste dhuruesi, pasi ka marr\u00eb v\u00ebrtetimin nga k\u00ebshilli bashkiak p\u00ebr p\u00ebrjashtimin nga taksa, b\u00ebn regjistrimin e pasuris\u00eb s\u00eb paluajtshme t\u00eb dhuruar. N\u00eb \u00e7astin e regjistrimit, dhuruesi paguan pjes\u00ebn q\u00eb i takon agjentit t\u00eb taksave.<\/li><\/ul>\n\n\n\n
N\u00eb rastet kur pranohet nga vet\u00eb pal\u00ebt ose kur v\u00ebrtetohet ligj\u00ebrisht simulim i dhurimit p\u00ebr llogari t\u00eb nj\u00eb shitjeje, p\u00ebr shmangie nga taksa, zbatohen taksa sa dyfishi i vler\u00ebs, sipas ligjeve n\u00eb fuqi.<\/p>\n\n\n\n
Tarifat p\u00ebr sh\u00ebrbimet e ofruara nga Zyra e Regjistrimit t\u00eb Pasurive<\/strong><\/h3>\n\n\n\n
Zyra e Regjistrimit t\u00eb Pasurive t\u00eb paluajtshme ka tarifa t\u00eb p\u00ebrcaktuara me akte n\u00ebnligjore p\u00ebr t\u00eb gjith\u00eb sh\u00ebrbimet q\u00eb ofron. N\u00eb rastin e kalimit t\u00eb pasurive t\u00eb paluajtshme tarifat jan\u00eb t\u00eb p\u00ebrcaktuara n\u00eb m\u00ebnyr\u00eb fikse si m\u00eb posht\u00eb:<\/p>\n\n\n\n
Lloji i Sh\u00ebrbimit<\/td> Tarifa (leke)<\/td> Kamatvonesa\\p\u00ebrqindje e tarif\u00ebs<\/td> Afati ligjor p\u00ebr paraqitje ne ZVRPP (dite)<\/td> Afati max. I pro\u00e7edur\u00ebs<\/td><\/tr> Regjistrimi i kalimit t\u00eb pron\u00ebsis\u00eb me an\u00eb t\u00eb ligjit, me vendim t\u00eb gjykat\u00ebs, apo t\u00eb nj\u00eb akti administrativ.<\/td> 3,500<\/td> 10%<\/td> 30<\/td> 7<\/td><\/tr> Regjistrimi i kontratave t\u00eb shitjes<\/td> 3,500<\/td> 10%<\/td> 30<\/td> 2<\/td><\/tr> Regjistrimi i kontrat\u00ebs s\u00eb dhurimit.<\/td> 3,500<\/td> 10%<\/td> 30<\/td> 2<\/td><\/tr> Regjistrimi i deklarat\u00ebs p\u00ebr heqje dor\u00eb nga pron\u00ebsia<\/td> 800<\/td> 10%<\/td> 30<\/td> 2<\/td><\/tr> Regjistrimi i kontrat\u00ebs s\u00eb shk\u00ebmbimit.<\/td> 3,500<\/td> 10%<\/td> 30<\/td> 7<\/td><\/tr> Regjistrim i kontrat\u00ebs s\u00eb shitjes, kontrat\u00ebs s\u00eb shk\u00ebmbimit dhe kontrat\u00ebs s\u00eb dhurimit me rezerv\u00eb \/ kusht t\u00eb pasuris\u00eb s\u00eb paluajtshme.<\/td> 900<\/td> 0<\/td> 0<\/td> 3<\/td><\/tr> K\u00ebrkes\u00eb p\u00ebr regjistrimin e bashkimit, ndarjes apo pjes\u00ebtimit t\u00eb pasuris\u00eb s\u00eb paluajtshme.<\/td> 700<\/td> 0<\/td> 0<\/td> 15<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n P\u00ebr sa m\u00eb sip\u00ebr Taksat dhe Tatimet paraqesin burimin kryesor t\u00eb t\u00eb hyrave publike me t\u00eb cilat shteti i plot\u00ebson nevojat publike. Sot ato paraqesin t\u00eb hyra t\u00eb rregullta dhe p\u00ebrhershme e t\u00eb cilat mblidhen nga personat juridik dhe fizik p\u00ebr t\u00eb plot\u00ebsuar nevojat publike. P\u00ebr t\u00eb arritur nj\u00eb num\u00ebr q\u00ebllimesh ekonomike dhe sociale t\u00eb shtetit nj\u00eb pjes\u00eb e madhe e t\u00eb ardhurave nacionale mblidhet dhe rishp\u00ebrndahet n\u00eb m\u00ebnyrat e m\u00ebsip\u00ebrme. <\/p>\n\n\n\n
Procesi i kalimit t\u00eb pron\u00ebsis\u00eb s\u00eb nj\u00eb pasurie t\u00eb paluajtshme \u00ebsht\u00eb nj\u00eb proces relativisht i kushtuesh\u00ebm, dhe n\u00eb rast se shteti aplikon tatime shum\u00eb t\u00eb larta rrezikohet t\u00eb dekurajoj\u00eb investitor\u00ebt e tregut t\u00eb pasurive t\u00eb paluajtshme dhe t\u00eb \u00e7oj\u00eb n\u00eb nj\u00eb pezmatim t\u00eb tregut. N\u00eb \u00e7do rast \u00e7do investitor duhet t\u00eb ket\u00eb nj\u00eb pasqyr\u00eb t\u00eb qart\u00eb t\u00eb shpenzimeve qe do t\u00eb vijn\u00eb me kryerjen e transaksionit, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb mos gjendet i pap\u00ebrgatitur.<\/p>\n\n\n\n
Fonte: Realpas.al<\/a><\/p>\n\n\n