{"id":18214,"date":"2023-10-04T13:02:41","date_gmt":"2023-10-04T13:02:41","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18214"},"modified":"2023-10-04T13:02:43","modified_gmt":"2023-10-04T13:02:43","slug":"tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-rregullat-per-entitetet-e-huaja-te-kontrolluara-ndryshimet-ligjore-pas-janar-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-rregullat-per-entitetet-e-huaja-te-kontrolluara-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Tatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme: Rregullat p\u00ebr entitetet e huaja t\u00eb kontrolluara (ndryshimet ligjore pas Janar 2024)"},"content":{"rendered":"

Kur nj\u00eb person fizik ka nj\u00eb interes n\u00eb nj\u00eb entitet t\u00eb huaj t\u00eb kontrolluar, fitimet e t\u00eb cilit nuk i n\u00ebnshtrohen tatimit ose jan\u00eb t\u00eb p\u00ebrjashtuara nga tatimi n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, \u00e7do fitim i pashp\u00ebrndar\u00eb, i cili rrjedh nga t\u00eb ardhurat pasive, duhet t\u00eb p\u00ebrfshihet n\u00eb t\u00eb ardhurat e tatueshme nga investimi i personit fizik.<\/p>\n\n\n\n

\u00c7do entitet i huaj konsiderohet entitet i huaj i kontrolluar kur plot\u00ebsohen kushtet e m\u00ebposhtme:<\/p>\n\n\n\n

a) personi fizik ose s\u00eb bashku me personat e lidhur ka nj\u00eb pjes\u00ebmarrje direkte ose indirekte prej m\u00eb shum\u00eb se 50 p\u00ebr qind t\u00eb t\u00eb drejtave t\u00eb vot\u00ebs, ose zot\u00ebron direkt ose indirekt m\u00eb shum\u00eb se 50 p\u00ebr qind t\u00eb kapitalit, ose g\u00ebzon t\u00eb drejt\u00ebn t\u00eb marr\u00eb m\u00eb shum\u00eb se 50 p\u00ebr qind t\u00eb fitimit t\u00eb atij entiteti; <\/p>

e<\/p>

b) tatimi aktual i paguar mbi fitimin e tij nga entiteti \u00ebsht\u00eb m\u00eb pak se 50 p\u00ebr qind e tatimit q\u00eb do t\u2019i ngarkohej entitetit n\u00eb rast se do t\u00eb kishte qen\u00eb nj\u00eb entitet rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p><\/blockquote>\n\n\n\n

Fitimet e m\u00ebposhtme konsiderohen se rrjedhin nga t\u00eb ardhura pasive:<\/p>\n\n\n\n

a) interesat ose \u00e7do e ardhur e realizuar nga aktivet financiare;<\/p>\n\n\n\n

b) honoraret ose \u00e7do e ardhur tjet\u00ebr e realizuar nga pron\u00ebsia intelektuale;<\/p>\n\n\n\n

c) dividend\u00ebt dhe t\u00eb ardhurat nga shitja e titujve;<\/p>\n\n\n\n

\u00e7) t\u00eb ardhurat nga qiraja financiare.<\/p>\n\n\n\n

N\u00ebse t\u00eb ardhurat pasive nuk kalojn\u00eb 30 p\u00ebr qind t\u00eb fitimit total t\u00eb entitetit t\u00eb kontrolluar t\u00eb huaj, dispozitat e k\u00ebtij neni nuk zbatohen.<\/p><\/blockquote>\n\n\n\n

Kur entiteti i shp\u00ebrndan fitimet personit fizik dhe ato fitime t\u00eb shp\u00ebrndara p\u00ebrfshihen n\u00eb t\u00eb ardhurat e tatueshme t\u00eb personit fizik, shumat e t\u00eb ardhurave t\u00eb p\u00ebrfshira m\u00eb par\u00eb n\u00eb baz\u00ebn tatimore sipas k\u00ebtij neni zbriten nga baza tatimore p\u00ebr llogaritjen e shum\u00ebs s\u00eb tatimit q\u00eb u takon fitimeve t\u00eb shp\u00ebrndara.<\/p>\n\n\n\n

Kur entiteti i huaj i kontrolluar ka paguar tatimin n\u00eb shtetin e rezidenc\u00ebs ose vendbanimit mbi t\u00eb ardhurat e p\u00ebrfshira n\u00eb baz\u00ebn tatimore t\u00eb personit fizik sipas k\u00ebtij neni, ky tatim mund t\u00eb kreditohet kundrejt detyrimit t\u00eb p\u00ebrgjithsh\u00ebm tatimor. Kredia tatimore llogaritet sipas nenit 25 t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

Rregullat p\u00ebr zbatimin e k\u00ebtij neni p\u00ebrcaktohen n\u00eb udh\u00ebzimin p\u00ebrkat\u00ebs t\u00eb miratuar nga ministri p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

Fonte: Direzione Generale delle Imposte.<\/a><\/p>\n\n\n

Hai qualche domanda?<\/h3>

Non esitare a contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

Kur nj\u00eb person fizik ka nj\u00eb interes n\u00eb nj\u00eb entitet t\u00eb huaj t\u00eb kontrolluar, fitimet e t\u00eb cilit nuk i n\u00ebnshtrohen tatimit ose jan\u00eb t\u00eb p\u00ebrjashtuara nga tatimi n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, \u00e7do fitim i pashp\u00ebrndar\u00eb, i cili rrjedh nga t\u00eb ardhurat pasive, duhet t\u00eb p\u00ebrfshihet n\u00eb t\u00eb ardhurat e tatueshme nga investimi i personit […]<\/p>\n","protected":false},"author":1,"featured_media":18215,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[344,47],"tags":[438,85,439,90,249],"class_list":["post-18214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-formate-udhezime","category-news","tag-entitetet-e-kontrolluara","tag-ndryshime-ligjore","tag-tatimi-i-ri-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-personale"],"yoast_head":"\nTatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme: Rregullat p\u00ebr entitetet e huaja t\u00eb kontrolluara (ndryshimet ligjore pas Janar 2024) - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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