{"id":18941,"date":"2024-01-18T08:32:03","date_gmt":"2024-01-18T08:32:03","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18941"},"modified":"2024-01-18T08:32:06","modified_gmt":"2024-01-18T08:32:06","slug":"udhezim-nr-34-date-29-12-2023-per-tatimin-mbi-te-ardhurat-nga-tjetersimi-i-pasurive-te-paluajtshme","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/udhezim-nr-34-date-29-12-2023-per-tatimin-mbi-te-ardhurat-nga-tjetersimi-i-pasurive-te-paluajtshme\/","title":{"rendered":"Udh\u00ebzim nr. 34 , dat\u00eb 29.12.2023 P\u00ebr tatimin mbi t\u00eb ardhurat nga tjet\u00ebrsimi i pasurive t\u00eb paluajtshme."},"content":{"rendered":"

UDH\u00cbZIM I P\u00cbRBASHK\u00cbT<\/strong><\/p>\n\n\n\n

Nr. 34 , dat\u00eb 29.12.2023<\/strong><\/p>\n\n\n\n

P\u00cbR TATIMIN MBI T\u00cb ARDHURAT NGA TJET\u00cbRSIMI I PASURIVE T\u00cb PALUAJTSHME<\/strong><\/p>\n\n\n\n

N\u00eb mb\u00ebshtetje t\u00eb nenit 102, pika 4, t\u00eb Kushtetut\u00ebs s\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe n\u00eb zbatim t\u00eb nenit 70, pika 3, t\u00eb ligjit nr. 29\/2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, ministri i Financave dhe Ekonomis\u00eb dhe drejtori i p\u00ebrgjithsh\u00ebm i Agjencis\u00eb Shtet\u00ebrore t\u00eb Kadastr\u00ebs,<\/p>\n\n\n\n

UDH\u00cbZOJN\u00cb:<\/p>\n\n\n\n

KAPITULLI I<\/p>\n\n\n\n

DISPOZITA T\u00cb P\u00cbRGJITHSHME<\/h1>\n\n\n\n

1. Q\u00ebllimi<\/strong><\/h2>\n\n\n\n

Q\u00ebllimi i k\u00ebtij udh\u00ebzimi \u00ebsht\u00eb p\u00ebrcaktimi i kushteve, procedurave dhe metodologjis\u00eb p\u00ebr zbatimin e parashikimeve t\u00eb nenit 17, \u201cT\u00eb ardhurat e tatueshme nga investimi p\u00ebr tjet\u00ebrsimin e pasurive t\u00eb paluajtshme\u201d, t\u00eb ligjit nr. 29\/2023, dat\u00eb 30.3.2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar.<\/a><\/p>\n\n\n\n

\n

“Neni 17<\/p>\n\n\n\n

T\u00eb ardhurat e tatueshme nga investimi p\u00ebr tjet\u00ebrsimin e pasurive t\u00eb paluajtshme<\/strong><\/p>\n\n\n\n

1. T\u00eb ardhurat e tatueshme t\u00eb investimeve nga tjet\u00ebrsimi i pasuris\u00eb p\u00ebrcaktohen si diferenc\u00eb midis \u00e7mimit t\u00eb shitjes dhe \u00e7mimit t\u00eb blerjes s\u00eb pasuris\u00eb.<\/p>\n\n\n\n

2. \u00c7mimi i blerjes n\u00eb lidhje me t\u00eb ardhurat e patatueshme t\u00eb investimit nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme nuk mund t\u00eb zbritet nga baza e tatimit.<\/p>\n\n\n\n

3. N\u00eb rastin e pasuris\u00eb s\u00eb paluajtshme, q\u00eb \u00ebsht\u00eb fituar me trash\u00ebgimi ose dhurim, ose heqje dor\u00eb nga pron\u00ebsia, \u00e7mimi i blerjes p\u00ebr q\u00ebllime tatimore \u00ebsht\u00eb vlera e tatueshme e pasuris\u00eb s\u00eb dhuruar ose trash\u00ebguar n\u00eb momentin e marrjes.<\/p>\n\n\n\n

4. N\u00ebse t\u00eb ardhurat e tatueshme nga investimi sipas k\u00ebtij neni rezultojn\u00eb me humbje n\u00eb nj\u00eb vit tatimor, t\u00eb ardhurat e tatueshme t\u00eb investimeve nga tjet\u00ebrsimi i pasuris\u00eb konsiderohen t\u00eb jen\u00eb zero.<\/p>\n\n\n\n

5. \u00c7mimi i shitjes s\u00eb pasuris\u00eb s\u00eb paluajtshme vler\u00ebsohet me \u00e7mimin m\u00eb t\u00eb lart\u00eb nd\u00ebrmjet \u00e7mimit t\u00eb shitjes sipas kontrat\u00ebs dhe \u00e7mimit referues t\u00eb p\u00ebrcaktuar n\u00eb aktet n\u00eb fuqi p\u00ebr pasurin\u00eb e paluajtshme.<\/p>\n\n\n\n

6. Vlera e blerjes s\u00eb tok\u00ebs n\u00eb rastin e shk\u00ebmbimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr tok\u00ebn, me t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb s\u00eb nd\u00ebrtes\u00ebs e cila nd\u00ebrtohet n\u00eb at\u00eb vend, llogaritet me \u00e7mimin e referenc\u00ebs s\u00eb tok\u00ebs p\u00ebr met\u00ebr katror t\u00eb miratuar me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave p\u00ebr qytetet dhe zonat brenda qytetit. \u00c7mimi i shitjes llogaritet me nj\u00eb referenc\u00eb t\u00eb vler\u00ebs s\u00eb tregut t\u00eb pron\u00ebs s\u00eb paluajtshme t\u00eb fituar n\u00eb k\u00ebmbim t\u00eb tok\u00ebs, duke marr\u00eb parasysh t\u00eb gjitha pjes\u00ebt e sip\u00ebrfaqes s\u00eb nd\u00ebrtimit nga t\u00eb cilat p\u00ebrfiton pronari i tok\u00ebs. 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. Metodologjia p\u00ebr llogaritjen e \u00e7mimit t\u00eb blerjes dhe t\u00eb shitjes p\u00ebrcaktohet me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p>\n\n\n\n

7. Tatimi mbi t\u00eb ardhurat personale n\u00eb lidhje me t\u00eb ardhurat nga investimet nga tjet\u00ebrsimi i pasurive t\u00eb paluajtshme duhet t\u00eb paguhet nga personi fizik q\u00eb transferon t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb mbi pasurin\u00eb e paluajtshme, para regjistrimit t\u00eb pasurive t\u00eb m\u00ebsip\u00ebrme n\u00eb regjistrin e pasurive t\u00eb paluajtshme, n\u00eb p\u00ebrputhje me dispozitat ligjore p\u00ebrkat\u00ebse. Institucioni p\u00ebrgjegj\u00ebs i regjistrit t\u00eb pasurive t\u00eb paluajtshme nuk regjistron pasurin\u00eb e paluajtshme derisa pagesa e tatimit t\u00eb jet\u00eb konfirmuar. Institucioni p\u00ebrgjegj\u00ebs p\u00ebr regjistrimin e pasurive t\u00eb paluajtshme transferon brenda dat\u00ebs 20 t\u00eb muajit t\u00eb ardhsh\u00ebm n\u00eb llogarin\u00eb e administrat\u00ebs tatimore tatimin e mbledhur n\u00eb p\u00ebrputhje me dispozitat e k\u00ebtij neni.<\/p>\n\n\n\n

8. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat dhe institucioni q\u00eb ka n\u00eb fush\u00ebn e p\u00ebrgjegj\u00ebsis\u00eb regjistrimin e pasurive t\u00eb paluajtshme p\u00ebrcaktojn\u00eb me udh\u00ebzim t\u00eb p\u00ebrbashk\u00ebt kushtet, procedurat dhe metodologjin\u00eb p\u00ebr zbatimin e k\u00ebtij neni.<\/span><\/p>\nLigji 29\/2023 P\u00ebr Tatimin mbi t\u00eb ardhurat<\/cite><\/blockquote>\n\n\n\n

2. Objekti<\/strong><\/strong><\/h2>\n\n\n\n

Ky udh\u00ebzim zbatohet p\u00ebr individ\u00ebt dhe personat e tjer\u00eb fizik\u00eb t\u00eb p\u00ebrcaktuar n\u00eb paragrafin 3, si m\u00eb posht\u00eb, me q\u00ebllim llogaritjen, deklarimin dhe pages\u00ebn e tatimit mbi t\u00eb ardhurat personale q\u00eb rrjedhin nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme.<\/p>\n\n\n\n

3. Raste p\u00ebrjashtimore<\/strong><\/h2>\n\n\n\n

3.1 Nuk jan\u00eb subjekte \u201ct\u00eb tatimit mbi t\u00eb ardhurat personale\u201d nga kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi pasurit\u00eb e paluajtshme:<\/p>\n\n\n\n

a) sip\u00ebrmarr\u00ebsit (nd\u00ebrtuesit) n\u00eb fush\u00ebn e nd\u00ebrtimit, t\u00eb regjistruar si biznes n\u00eb QKB, pavar\u00ebsisht nga statusi (\u201cperson juridik\u201d apo \u201cperson fizik tregtar\u201d), t\u00eb cil\u00ebt e kan\u00eb pjes\u00eb t\u00eb veprimtaris\u00eb s\u00eb tyre ekonomike dhe q\u00eb nd\u00ebrtojn\u00eb p\u00ebr q\u00ebllim shitjeje apo dh\u00ebnie me qira;<\/p>\n\n\n\n

b) investitor\u00ebt n\u00eb fush\u00ebn e nd\u00ebrtimit, t\u00eb cil\u00ebt financojn\u00eb produktin e nd\u00ebrtimit me q\u00ebllim shitjeje, n\u00eb rastet kur jan\u00eb t\u00eb regjistruar p\u00ebr q\u00ebllime biznesi n\u00eb QKB (jan\u00eb t\u00eb pajisur me NIPT) dhe u \u00ebsht\u00eb caktuar p\u00ebrgjegj\u00ebsia tatimore.<\/p>\n\n\n\n

3.2 Subjektet e p\u00ebrmendura n\u00eb shkronjat \u201ca\u201d dhe \u201cb\u201d, paragrafi 3.1 m\u00eb sip\u00ebr, jan\u00eb pagues, t\u00eb:<\/p>\n\n\n\n

a) taks\u00ebs vendore mbi kalimin e s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr pasurit\u00eb e paluajtshme, sipas parashikimeve n\u00eb nenin 28, t\u00eb ligjit nr. 9632, dat\u00eb 30.10.2006, \u201cP\u00ebr sistemin e taksave vendore\u201d, t\u00eb ndryshuar;<\/a><\/p>\n\n\n\n

b) tatimit sipas dispozitave t\u00eb ligjit nr. 29\/2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d.<\/a><\/p>\n\n\n\n

3.3 Me q\u00ebllim eliminimin e mund\u00ebsive p\u00ebr shmangie t\u00eb tatimit dhe t\u00eb abuzimit me parimet e ligjit tatimor, paguajn\u00eb tatim mbi t\u00eb ardhurat personale nga kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi pasurit\u00eb e paluajtshme, personat e m\u00ebposht\u00ebm:<\/p>\n\n\n\n

a) investitor\u00ebt n\u00eb fush\u00ebn e nd\u00ebrtimit, t\u00eb cil\u00ebt financojn\u00eb produktin e nd\u00ebrtimit, me q\u00ebllim shitjeje n\u00eb rastet kur nuk jan\u00eb t\u00eb regjistruar n\u00eb QKB dhe n\u00eb administrat\u00ebn tatimore (nuk jan\u00eb t\u00eb pajisur me NIPT) dhe nuk u \u00ebsht\u00eb caktuar p\u00ebrgjegj\u00ebsia tatimore;<\/p>\n\n\n\n

b) personat fizik\u00eb tregtar\u00eb, t\u00eb cil\u00ebt lejen e nd\u00ebrtimit, t\u00eb shfryt\u00ebzimit\/p\u00ebrdorimit dhe regjistrimin e nd\u00ebrtimeve e p\u00ebrfitojn\u00eb n\u00eb emrin e tyre si individ\u00eb, pavar\u00ebsisht se n\u00eb momentin q\u00eb fillojn\u00eb shitjen e produktit t\u00eb nd\u00ebrtimit, pajisen me NIPT, \u201cperson fizik\u201d apo pavar\u00ebsisht se m\u00eb pas e mbyllin NIPT-in dhe vazhdojn\u00eb shitjet po si individ\u00eb.<\/p>\n\n\n\n

4. P\u00ebrkufizime:<\/strong><\/h2>\n\n\n\n

a) me termin \u201ctjet\u00ebrsim i pasuris\u00eb s\u00eb paluajtshme\u201d<\/em>, kuptohet akti i shitjes (kontrata e shitjes), shk\u00ebmbimit midis individ\u00ebve, dhurimit, trash\u00ebgimis\u00eb apo heqjes dor\u00eb nga pasuria e paluajtshme;<\/p>\n\n\n\n

b) 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. N\u00eb rastet kur kjo diferenc\u00eb rezulton negative, at\u00ebher\u00eb fitimi kapital do t\u00eb konsiderohet zero n\u00eb \u00e7do transaksion.<\/p>\n\n\n\n

KAPITULLI II<\/p>\n\n\n\n

TATIMI I FITIMIT KAPITAL NGA TJET\u00cbRSIMI I PASURIVE T\u00cb PALUAJTSHME<\/h1>\n\n\n\n

1. T\u00eb ardhurat e tatueshme nga investimi <\/strong><\/h2>\n\n\n\n

p\u00ebr shkak t\u00eb tjet\u00ebrsimit t\u00eb pasurive t\u00eb paluajtshme, tok\u00eb dhe nd\u00ebrtes\u00eb, tatohet me norm\u00ebn 15 p\u00ebr qind t\u00eb fitimit kapital t\u00eb realizuar. Individi q\u00eb kalon t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb mbi pasurin\u00eb e paluajtshme, paguan tatimin para kryerjes s\u00eb regjistrimit t\u00eb aktit t\u00eb kalimit t\u00eb pasuris\u00eb, n\u00eb p\u00ebrputhje me aktet dhe procedurat ligjore n\u00eb fuqi. Vet\u00ebm n\u00eb rastet e dhurimit, trash\u00ebgimis\u00eb apo heqjes dor\u00eb nga pasuria e paluajtshme, tatimi paguhet nga individi q\u00eb p\u00ebrfiton t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb mbi pasurin\u00eb e paluajtshme. Pasuria e paluajtshme, nuk regjistrohet n\u00eb favor t\u00eb p\u00ebrfituesit, pa provuar pagimin e k\u00ebtij detyrimi pran\u00eb Drejtoris\u00eb Vendore t\u00eb Agjencis\u00eb Shtet\u00ebrore t\u00eb Kadastr\u00ebs (DVASHK).<\/p>\n\n\n\n

2. Vlera n\u00eb shitje e pasuris\u00eb s\u00eb paluajtshme<\/strong><\/h2>\n\n\n\n

Vlera n\u00eb shitje e pasuris\u00eb s\u00eb paluajtshme p\u00ebrcaktohet n\u00eb var\u00ebsi t\u00eb procesit, q\u00eb ndiqet p\u00ebr tjet\u00ebrsimin e pasuris\u00eb s\u00eb paluajtshme.<\/p>\n\n\n\n

2.1 N\u00eb rastet e shitjes me kontrat\u00eb noteriale, vlera n\u00eb shitje e pasuris\u00eb p\u00ebrcaktohet n\u00eb kontrat\u00ebn e shitjes, e cila \u00ebsht\u00eb n\u00ebnshkruar nga pal\u00ebt (shit\u00ebsi dhe bler\u00ebsi). Kontrata shpreh 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. Kontrata shoq\u00ebrohet me certifikat\u00eb\/v\u00ebrtetim pron\u00ebsie, kartel\u00eb, hart\u00ebn, planimetrin\u00eb dhe dokumentet e tjera, q\u00eb sh\u00ebrbejn\u00eb p\u00ebr regjistrimin e pasuris\u00eb s\u00eb paluajtshme sipas legjislacionit t\u00eb fush\u00ebs. Vlera n\u00eb shitje e p\u00ebrcaktuar n\u00eb kontrat\u00eb krahasohet me \u00e7mimet e referenc\u00ebs p\u00ebr pasurin\u00eb e paluajtshme nd\u00ebrtesat dhe sipas hart\u00ebs s\u00eb vlerave p\u00ebr pasurin\u00eb e paluajtshme tok\u00eb, si\u00e7 p\u00ebrcaktohet n\u00eb paragraf\u00ebt n\u00eb vijim.<\/p>\n\n\n\n

N\u00eb rastin e nd\u00ebrtesave, kjo vler\u00eb n\u00eb shitje, p\u00ebr efekt t\u00eb llogaritjes s\u00eb detyrimit tatimor nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme, do t\u00eb krahasohet me \u00e7mimet e referenc\u00ebs. N\u00eb rastet kur vlera e pasuris\u00eb sipas \u00e7mimit t\u00eb shitjes p\u00ebr met\u00ebr katror (m2<\/sup>) t\u00eb p\u00ebrcaktuar n\u00eb kontrat\u00eb \u00ebsht\u00eb m\u00eb e ul\u00ebt se vlera sipas \u00e7mimeve referuese, at\u00ebher\u00eb si \u00e7mim i supozuar shitje do t\u00eb merret n\u00eb konsiderat\u00eb \u00e7mimi i referenc\u00ebs s\u00eb zon\u00ebs\/qytetit. \u00c7mimeve t\u00eb referenc\u00ebs, do t\u2019i zbritet 1% e vler\u00ebs p\u00ebr \u00e7do vit t\u00eb plot\u00eb shtes\u00eb p\u00ebrdorimi, duke filluar nga data e fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb p\u00ebr her\u00eb t\u00eb par\u00eb. Zbritja prej 1% do t\u00eb aplikohet p\u00ebr t\u00eb gjitha llojet e pasurive t\u00eb paluajtshme t\u00eb cituara n\u00eb germat \u201ca\u201d deri n\u00eb \u201cdh\u201d t\u00eb k\u00ebsaj pike. Kjo zbritje nuk duhet t\u00eb jet\u00eb m\u00eb e madhe se 30% e \u00e7mimit t\u00eb referenc\u00ebs t\u00eb p\u00ebrcaktuar n\u00eb aneksin nr. 1 t\u00eb vendimit t\u00eb K\u00ebshillit t\u00eb Ministrave nr. 132, dat\u00eb 7.3.2018, \u201cP\u00ebr metodologjin\u00eb p\u00ebr p\u00ebrcaktimin e vler\u00ebs s\u00eb taksueshme t\u00eb pasuris\u00eb s\u00eb paluajtshme \u201cnd\u00ebrtesa\u201d, e baz\u00ebs s\u00eb taks\u00ebs p\u00ebr kategori specifike, natyr\u00ebn dhe prioritetin e informacionit dhe t\u00eb dh\u00ebnave p\u00ebr p\u00ebrcaktimin e baz\u00ebs s\u00eb taks\u00ebs, si dhe t\u00eb kritereve dhe rregullave p\u00ebr vler\u00ebsimin alternativ t\u00eb detyrimit t\u00eb taks\u00ebs\u201d.<\/p>\n\n\n\n

2.1.1 N\u00eb rastet e shitjes s\u00eb nd\u00ebrtesave (p\u00ebrjashtuar apartamentet dhe nd\u00ebrtimet e p\u00ebrfituara me legalizim) 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, dhe do t\u00eb merren parasysh nga ASHK-ja vet\u00ebm nj\u00eb her\u00eb (p\u00ebr nj\u00eb transaksion t\u00eb realizuar). 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.<\/p>\n\n\n\n

N\u00eb vijim p\u00ebrcaktohet \u00e7mimi referenc\u00ebs n\u00eb var\u00ebsi t\u00eb form\u00ebs s\u00eb p\u00ebrdorimit dhe llojit t\u00eb pasuris\u00eb s\u00eb paluajtshme nd\u00ebrtesa:<\/p>\n\n\n\n

a) Banesat \u2013<\/strong> \u00e7mimi i referenc\u00ebs s\u00eb nj\u00eb banese p\u00ebrcaktohet bazuar n\u00eb \u00e7mimet e referenc\u00ebs t\u00eb parashikuara n\u00eb aneksin nr. 1 t\u00eb vendimit t\u00eb K\u00ebshillit t\u00eb Ministrave nr. 132, dat\u00eb 7.3.2018,<\/a> \u201cP\u00ebr metodologjin\u00eb p\u00ebr p\u00ebrcaktimin e vler\u00ebs s\u00eb taksueshme t\u00eb pasuris\u00eb s\u00eb paluajtshme \u201cnd\u00ebrtesa\u201d, e baz\u00ebs s\u00eb taks\u00ebs p\u00ebr kategori specifike, natyr\u00ebn dhe prioritetin e informacionit dhe t\u00eb dh\u00ebnave p\u00ebr p\u00ebrcaktimin e baz\u00ebs s\u00eb taks\u00ebs, si dhe t\u00eb kritereve dhe rregullave p\u00ebr vler\u00ebsimin alternativ t\u00eb detyrimit t\u00eb taks\u00ebs dhe vjet\u00ebrsin\u00eb e nd\u00ebrtes\u00ebs.<\/p>\n\n\n\n

P\u00ebr apartamentet e banimit n\u00eb nd\u00ebrtesat e privatizuara me ligjin nr. 7652, dat\u00eb 23.12.1992, \u201cP\u00ebr privatizimin e banesave shtet\u00ebrore\u201d,<\/a> i ndryshuar, \u00e7mimi p\u00ebr met\u00ebr katror \u00ebsht\u00eb 50 (pes\u00ebdhjet\u00eb) p\u00ebr qind e \u00e7mimit sipas zonave t\u00eb tabel\u00ebs, vet\u00ebm n\u00eb rastin e shitjes s\u00eb par\u00eb. N\u00eb k\u00ebt\u00eb rast, zbritja prej 1% e vler\u00ebs p\u00ebr \u00e7do vit p\u00ebrdorimi nuk aplikohet.<\/p>\n\n\n\n

Shembull nr. 1 \u2013 Vlera n\u00eb shitje e banes\u00ebs me kontrat\u00eb shitje<\/strong><\/td><\/tr>
Individi AA i shet individit BB nj\u00eb apartament banimi, i cili ndodhet n\u00eb qytetin e Tiran\u00ebs, n\u00eb nj\u00ebsin\u00eb administrative nr. 2, zona 2\/4. Ku apartament ka nj\u00eb sip\u00ebrfaqe prej 75 m2<\/sup>, dhe viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 2004. Apartamenti shitet me kontrat\u00ebn e shitjes s\u00eb dat\u00ebs 20 gusht 2024 dhe vlera totale e shitjes s\u00eb apartamentit t\u00eb p\u00ebrcaktuar n\u00eb kontrat\u00eb \u00ebsht\u00eb 7,500,000 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn n\u00eb shitje, gjykojm\u00eb mbi llojin e pasuris\u00eb q\u00eb tjet\u00ebrsohet dhe mbi procesin e tjet\u00ebrsimit. Duke qen\u00eb se kemi t\u00eb b\u00ebjm\u00eb me llojin e pron\u00ebs banes\u00eb dhe tjet\u00ebrsimi i pasuris\u00eb ndodh me nj\u00eb kontrat\u00eb shitje, at\u00ebher\u00eb p\u00ebr p\u00ebrcaktimin e vler\u00ebs n\u00eb shitje do t\u00eb krahasojm\u00eb \u00e7mimin e referenc\u00ebs s\u00eb apartamentit me vler\u00ebn n\u00eb kontrat\u00ebn e shitjes: * Vlera e apartamentit sipas \u00e7mimeve t\u00eb referenc\u00ebs = 75 m2<\/sup> * (120,300 lek\u00eb\/m2<\/sup> \u2013 1% * 19 vite nga fitimi i titullit t\u00eb pron\u00ebsis\u00eb p\u00ebr her\u00eb t\u00eb par\u00eb * 120,300 lek\u00eb\/m2<\/sup>) = 7,308,225 lek\u00eb
Duke qen\u00eb se vlera sipas kontrat\u00ebs s\u00eb shitjes \u00ebsht\u00eb m\u00eb e madhe se ajo sipas \u00e7mimeve t\u00eb referenc\u00ebs, si vler\u00eb n\u00eb shitje p\u00ebr llogaritjen e tatimit merret vlera m\u00eb e madhe pra 7,500,000 lek\u00eb (vlera n\u00eb shitje).<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

b) Nd\u00ebrtes\u00eb p\u00ebr veprimtari ekonomike<\/strong> \u2013 \u00e7mimi referenc\u00eb p\u00ebr m2<\/sup> sip\u00ebrfaqe nd\u00ebrtimi p\u00ebr veprimtari ekonomike tregtimi sh\u00ebrbimi \u00ebsht\u00eb 1.5 (nj\u00eb pik\u00eb pes\u00eb) here m\u00eb i lart\u00eb se \u00e7mimi i sip\u00ebrfaqeve t\u00eb banimit sipas qyteteve. N\u00eb k\u00ebt\u00eb kategori, p\u00ebrfshihen edhe nj\u00ebsit\u00eb tregtare, ku nj\u00ebkoh\u00ebsisht realizohen edhe procese t\u00eb p\u00ebrziera prodhimi, tregtimi apo sh\u00ebrbimi me pakic\u00eb. N\u00eb zonat q\u00eb p\u00ebrfshihen n\u00eb Bashkin\u00eb Tiran\u00eb, ky koeficient \u00ebsht\u00eb 2 (dy) her\u00eb m\u00eb i lart\u00eb.<\/p>\n\n\n\n

Shembull nr. 2 \u2013 Vlera n\u00eb shitje e nd\u00ebrtes\u00ebs p\u00ebr veprimtari ekonomike me kontrat\u00eb shitje<\/strong><\/td><\/tr>
Individi AA, i shet individit BB nj\u00eb dyqan (nj\u00ebsi tregtare), i cili ndodhet n\u00eb qytetin e Librazhdit. Ky dyqan ka nj\u00eb sip\u00ebrfaqe prej 60 m2<\/sup> dhe shitet me kontrat\u00ebn e shitjes n\u00eb dat\u00eb 15.02.2024, ku p\u00ebrcaktohet dhe vlera totale e shitjes 3,000,000 lek\u00eb. Viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 2015.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn n\u00eb shitje, gjykojm\u00eb mbi llojin e pasuris\u00eb q\u00eb tjet\u00ebrsohet dhe mbi procesin e tjet\u00ebrsimit. Duke qen\u00eb se kemi t\u00eb b\u00ebjm\u00eb me llojin e pron\u00ebs nd\u00ebrtes\u00eb p\u00ebr veprimtari ekonomike dhe tjet\u00ebrsimi i pasuris\u00eb ndodh me nj\u00eb kontrat\u00eb shitje, at\u00ebher\u00eb p\u00ebr p\u00ebrcaktimin e vler\u00ebs n\u00eb shitje do t\u00eb krahasojm\u00eb \u00e7mimin e referenc\u00ebs s\u00eb dyqanit me vler\u00ebn n\u00eb kontrat\u00ebn e shitjes: \u00a0 * Vlera e dyqanit (nj\u00ebsis\u00eb s\u00eb tregtimit) sipas \u00e7mimeve t\u00eb referenc\u00ebs = 60 m2<\/sup> x (44,000 lek\u00eb\/ m2<\/sup>\u2013 1%* 8 vite nga fitimi i titullit t\u00eb pron\u00ebsis\u00eb p\u00ebr her\u00eb t\u00eb par\u00eb * 44,000 lek\u00eb\/ m2<\/sup>) x 1.5<\/em> = 3,643,200 lek\u00eb<\/em>.
Duke qen\u00eb se vlera sipas \u00e7mimeve t\u00eb referenc\u00ebs \u00ebsht\u00eb me e madhe se ajo sipas kontrat\u00ebs s\u00eb shitjes, si vler\u00eb n\u00eb shitje p\u00ebr llogaritjen e tatimit merret vlera m\u00eb e madhe pra 3,643,200 lek\u00eb (vlera n\u00eb shitje).<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

c) Nd\u00ebrtimi p\u00ebr parkim t\u00eb mbuluar dhe bodrume<\/strong> \u2013 \u00e7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi p\u00ebr parkim t\u00eb mbuluar dhe bodrume \u00ebsht\u00eb 70 (shtat\u00ebdhjet\u00eb) p\u00ebr qind e \u00e7mimit t\u00eb sip\u00ebrfaqeve t\u00eb apartamenteve t\u00eb banimit sipas qyteteve.<\/p>\n\n\n\n

\u00e7) Nd\u00ebrtimi p\u00ebr ambiente parkimi t\u00eb hapur, pishin\u00eb e hapur, ambiente sportive t\u00eb hapura<\/strong> \u2013 \u00e7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi p\u00ebr ambiente parkimi t\u00eb hapur, pishin\u00eb e hapur, ambiente sportive t\u00eb hapura, t\u00eb tilla si: fusha futbolli, minifutbolli, basketbolli, volejbolli, tenisi, golfi, pista p\u00ebr gara t\u00eb ndryshme sportive t\u00eb atletik\u00ebs, motorike, garave me kuaj e t\u00eb tjera t\u00eb ngjashme me to; porte dhe aeroporte t\u00eb \u00e7do kategorie, p\u00ebr t\u00eb gjith\u00eb sip\u00ebrfaqen e shtrir\u00eb t\u00eb nd\u00ebrtuar q\u00eb ato z\u00ebn\u00eb, \u00ebsht\u00eb 30 (tridhjet\u00eb) % e \u00e7mimit t\u00eb sip\u00ebrfaqeve t\u00eb apartamenteve t\u00eb banimit sipas qyteteve, ose sipas nj\u00ebsive administrative p\u00ebr Bashkin\u00eb Tiran\u00eb.<\/p>\n\n\n\n

d) Nd\u00ebrtim i destinuara p\u00ebr veprimtari industriale<\/strong> \u2013 \u00e7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi t\u00eb destinuara p\u00ebr veprimtari industriale, t\u00eb tilla si: prodhim, p\u00ebrpunim apo magazinim t\u00eb l\u00ebnd\u00ebve t\u00eb para, t\u00eb gjysm\u00ebprodukteve apo t\u00eb produkteve t\u00eb gatshme industriale, si: fabrika, magazina, depo, silos, magazina frigoriferike t\u00eb produkteve ushqimore (p\u00ebrjashtuar ato t\u00eb nj\u00ebsive t\u00eb tregtimit dhe t\u00eb sh\u00ebrbimit), si dhe objekte t\u00eb tjera t\u00eb ngjashme me to, \u00ebsht\u00eb 50 (pes\u00ebdhjet\u00eb) % e \u00e7mimit t\u00eb sip\u00ebrfaqeve t\u00eb banesave t\u00eb zon\u00ebs p\u00ebrkat\u00ebse, sipas qyteteve ose sipas nj\u00ebsive administrative p\u00ebr Bashkin\u00eb Tiran\u00eb. N\u00eb k\u00ebt\u00eb kategori, p\u00ebrfshihen edhe nd\u00ebrtesat q\u00eb sh\u00ebrbejn\u00eb p\u00ebr veprimtari arsimore jopublike t\u00eb \u00e7do niveli, si dhe ambientet sportive t\u00eb mbyllura, p\u00ebrfshir\u00eb dhe pishinat e mbyllura.<\/p>\n\n\n\n

dh) Nd\u00ebrtimi, q\u00eb p\u00ebrdoren p\u00ebr bujq\u00ebsi dhe blegtori, apo veprimtari mb\u00ebshtet\u00ebse<\/strong> \u2013 \u00e7mimi 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 (tridhjet\u00eb) p\u00ebr qind e \u00e7mimit t\u00eb sip\u00ebrfaqeve t\u00eb banesave t\u00eb zon\u00ebs p\u00ebrkat\u00ebse, me p\u00ebrjashtim t\u00eb p\u00ebrpunimit ushqimor.<\/p>\n\n\n\n

2.1.2 N\u00eb rastin e tjet\u00ebrsimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi tok\u00ebn, kjo vler\u00eb n\u00eb shitje, p\u00ebr efekt t\u00eb llogaritjes s\u00eb detyrimit tatimor nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme, do t\u00eb krahasohet me \u00e7mimin p\u00ebr met\u00ebr katror sip\u00ebrfaqe, t\u00eb p\u00ebrcaktuar n\u00eb hart\u00ebn e vlerave sipas aktit n\u00ebnligjor n\u00eb fuqi n\u00eb dat\u00ebn e lidhjes s\u00eb kontrat\u00ebs.<\/p>\n\n\n\n

N\u00ebse \u00e7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe sipas kontrat\u00ebs s\u00eb shitjes t\u00eb tok\u00ebs, \u00ebsht\u00eb m\u00eb i vog\u00ebl se \u00e7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe, t\u00eb p\u00ebrcaktuar n\u00eb hart\u00ebn e vlerave sipas aktit n\u00ebnligjor n\u00eb fuqi n\u00eb dat\u00ebn e lidhjes s\u00eb kontrat\u00ebs, p\u00ebr efekt t\u00eb llogaritjes s\u00eb tatimit do t\u00eb merren n\u00eb konsiderat\u00eb \u00e7mimet sipas hart\u00ebs s\u00eb vlerave n\u00eb fuqi.<\/p>\n\n\n\n

Shembull nr. 3 \u2013 Vlera n\u00eb shitje e tjet\u00ebrsimit t\u00eb tok\u00ebs me kontrat\u00eb shitje<\/strong><\/td><\/tr>
Individi AA ka p\u00ebrfituar 20,000 m2<\/sup> tok\u00eb bujq\u00ebsore n\u00eb zon\u00ebn kadastrale 1271, Bashkia Divjak\u00eb, me ligjin nr. 7501, dat\u00eb 19.7.1991 \u201cP\u00ebr tok\u00ebn\u201d, i ndryshuar, me AMTP-n\u00eb e l\u00ebshuar n\u00eb vitin 1994 (data n\u00eb AMTP \u00ebsht\u00eb 2.5.1994). N\u00eb koh\u00ebn e marrjes s\u00eb tok\u00ebs, individi AA nuk ka paguar asnj\u00eb vler\u00eb n\u00eb blerje, pasi e ka marr\u00eb tok\u00ebn pa pages\u00eb n\u00eb baz\u00eb t\u00eb ligjit nr. 7501, dat\u00eb 19.7.1991. N\u00eb vitin 2024, ky person ia shet tok\u00ebn bler\u00ebsit BB me kontrat\u00ebn e shitblerjes dat\u00eb 10.1.2024, me vler\u00ebn 7,280,000 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn n\u00eb shitje t\u00eb tok\u00ebs bujq\u00ebsore, krahasojm\u00eb \u00e7mimin e p\u00ebrcaktuar n\u00eb hart\u00ebn e vlerave sipas aktit n\u00ebnligjor n\u00eb fuqi n\u00eb dat\u00ebn e lidhjes s\u00eb kontrat\u00ebs me vler\u00ebn e shitjes t\u00eb p\u00ebrcaktuar n\u00eb kontrat\u00eb.   Vlera e tok\u00ebs bujq\u00ebsore, sipas hart\u00ebs s\u00eb vlerave<\/em> = 20 000 m2<\/sup> x 364 lek\u00eb\/m2<\/sup> = 7,280,000 lek\u00eb<\/em> Duke qen\u00eb se vlera sipas hart\u00ebs s\u00eb vlerave \u00ebsht\u00eb e barabart\u00eb me at\u00eb sipas kontrat\u00ebs s\u00eb shitjes, si vler\u00eb n\u00eb shitje p\u00ebr llogaritjen e tatimit merret vlera sipas kontrat\u00ebs s\u00eb shitjes 7,280,000 lek\u00eb (vlera n\u00eb shitje).<\/em><\/td><\/tr>
Vlera n\u00eb blerje<\/td>P\u00ebr t\u00eb llogaritur \u00e7mimin minimal t\u00eb blerjes s\u00eb tok\u00ebs, \u00e7mimi i shitjes p\u00ebr 364 lek\u00eb\/ m2<\/sup>, pjes\u00ebtohet me indeksin e inflacionit sipas vitit p\u00ebrkat\u00ebs n\u00eb aneksin nr. 1 bashk\u00ebngjitur k\u00ebtij udh\u00ebzimi.   Konkretisht, p\u00ebr vitin 1994 indeksi \u00ebsht\u00eb 3.625. At\u00ebher\u00eb, vlera n\u00eb blerje e pasuris\u00eb prej 20 000 m2<\/sup> \u00ebsht\u00eb: (20 000 m2<\/sup> x 364 lek\u00eb\/ m2<\/sup>) : 3.625 = 2,008,276 lek\u00eb<\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi q\u00eb duhet t\u00eb paguaj\u00eb shit\u00ebsi AA \u00ebsht\u00eb: (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15 % (7,280,000 \u20132,008,276) x 15 % = 790,759 lek\u00eb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

2.1.3 N\u00eb rast t\u00eb shitjes nj\u00ebkoh\u00ebsisht t\u00eb tok\u00ebs truall dhe nd\u00ebrtes\u00ebs brenda k\u00ebtij trualli, p\u00ebr efekt t\u00eb llogaritjes s\u00eb detyrimit tatimor, do t\u00eb llogariten ve\u00e7mas vlera e detyrimit tatimor nga shitja e nd\u00ebrtes\u00ebs, dhe vlera e detyrimit tatimor t\u00eb shitjes s\u00eb tok\u00ebs truall. Duke qen\u00eb se llogaritja e detyrimit tatimor b\u00ebhet m\u00eb vete, vlera n\u00eb shitje n\u00eb k\u00ebt\u00eb rast do t\u00eb llogaritet m\u00eb vete p\u00ebr nd\u00ebrtes\u00ebn dhe m\u00eb vete p\u00ebr tok\u00ebn truall, sipas parashikimeve t\u00eb paragrafit 2.1.1 p\u00ebr \u00e7mimet e referenc\u00ebs p\u00ebr nd\u00ebrtesat dhe paragrafit 2.1.2 p\u00ebr \u00e7mimet sipas hart\u00ebs s\u00eb e vlerave p\u00ebr tok\u00ebn.<\/p>\n\n\n\n

2.2 N\u00eb rastet e shk\u00ebmbimit t\u00eb pasuris\u00eb s\u00eb paluajtshme, q\u00eb ndodhin midis individ\u00ebve si vler\u00eb n\u00eb shitje do t\u00eb konsiderohet vlera e pron\u00ebs q\u00eb p\u00ebrfitohet nga procesi i shk\u00ebmbimit. Kjo vler\u00eb n\u00eb shitje e pron\u00ebs, n\u00eb rastin e nd\u00ebrtesave do t\u00eb jet\u00eb sipas \u00e7mimeve t\u00eb referenc\u00ebs t\u00eb parashikuara n\u00eb paragrafin 2.1.1 dhe n\u00eb rastin e p\u00ebrfitimit t\u00eb tok\u00ebs do t\u00eb jet\u00eb sipas hart\u00ebs s\u00eb vlerave t\u00eb p\u00ebrcaktuar n\u00eb paragrafin 2.1.2.<\/p>\n\n\n\n

2.3 N\u00eb rastet e trash\u00ebgimis\u00eb, dhurimit dhe heqjes dor\u00eb nga pasuria, si vler\u00eb n\u00eb shitje do t\u00eb konsiderohet vlera m\u00eb e madhe nd\u00ebrmjet vler\u00ebs nominale dhe vler\u00ebs s\u00eb tregut t\u00eb pasuris\u00eb s\u00eb paluajtshme.<\/p>\n\n\n\n

Vler\u00eb nominale e pasuris\u00eb s\u00eb paluajtshme, do t\u00eb konsiderohet vlera e fundit mbi t\u00eb cil\u00ebn \u00ebsht\u00eb llogaritur tatim pran\u00eb organit p\u00ebrgjegj\u00ebs p\u00ebr regjistrimin e pasurive t\u00eb paluajtshme. P\u00ebr nd\u00ebrtesat n\u00eb rast se nuk ka nj\u00eb vler\u00eb mbi t\u00eb cilin \u00ebsht\u00eb paguar tatim, vlera nominale do t\u00eb konsiderohet kosto e shfryt\u00ebzimit n\u00eb vitin e regjistrimit t\u00eb aktit n\u00eb regjistrin kadastral.<\/p>\n\n\n\n

Vlera e tregut do t\u00eb konsiderohet vlera e pasuris\u00eb sipas \u00e7mimeve t\u00eb referenc\u00ebs t\u00eb parashikuar n\u00eb paragrafin 2.1.1 p\u00ebr nd\u00ebrtesat dhe n\u00eb rastin e p\u00ebrfitimit t\u00eb tok\u00ebs do t\u00eb jet\u00eb sipas hart\u00ebs s\u00eb vlerave sipas parashikimeve t\u00eb paragrafit 2.1.2.<\/p>\n\n\n\n

3. Vlera n\u00eb blerje e pasuris\u00eb s\u00eb paluajtshme<\/strong><\/strong><\/h2>\n\n\n\n

3.1 Vlera n\u00eb blerje e pasuris\u00eb s\u00eb paluajtshme, t\u00eb p\u00ebrfituar me nj\u00eb transaksion (qoft\u00eb kontrat\u00eb blerje, shk\u00ebmbim, trash\u00ebgimi, dhurat\u00eb, heqje dor\u00eb apo rivler\u00ebsim i pasuris\u00eb s\u00eb paluajtshme), p\u00ebr t\u00eb cilin \u00ebsht\u00eb llogaritur tatimi dhe ky akt \u00ebsht\u00eb regjistruar pran\u00eb organit kompetent p\u00ebr regjistrimin e pasurive t\u00eb paluajtshme, at\u00ebher\u00eb vlera n\u00eb blerje do t\u00eb jet\u00eb vlera sipas regjistrimit t\u00eb fundit t\u00eb k\u00ebsaj pasurie mbi t\u00eb cil\u00ebn \u00ebsht\u00eb llogaritur tatimi. Kjo vler\u00eb, n\u00eb rast se ekziston n\u00eb akt tjet\u00ebrsimi pasurie, i mund\u00ebsohet noter\u00ebve gjat\u00eb k\u00ebrkes\u00ebs p\u00ebr tjet\u00ebrsimin e pasuris\u00eb s\u00eb paluajtshme nga organi kompetent p\u00ebr tjet\u00ebrsimin e pasurive t\u00eb paluajtshme.<\/p>\n\n\n\n

3.2 N\u00eb rastet kur nuk mund t\u00eb p\u00ebrcaktojm\u00eb nj\u00eb vler\u00eb n\u00eb blerje sipas parashikimeve t\u00eb paragrafit 3, at\u00ebher\u00eb vlera n\u00eb blerje do t\u00eb jet\u00eb si n\u00eb vijim:<\/p>\n\n\n\n

a) P\u00ebr nd\u00ebrtesat e nd\u00ebrtuara dhe t\u00eb regjistruara n\u00eb DVASHK, t\u00eb cilat nuk kan\u00eb vler\u00eb n\u00eb blerje sipas parashikimeve t\u00eb paragrafit 3, 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, 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\u00ebse n\u00eb rastet e trash\u00ebgimis\u00eb, dhuratave apo heqjes dor\u00eb p\u00ebr t\u00eb cilat nuk ka qen\u00eb regjistruar vler\u00eb e pron\u00ebs, si vit p\u00ebr llogaritjen e kostove t\u00eb shfryt\u00ebzimit do t\u00eb merret data e regjistrimit t\u00eb aktit.<\/p>\n\n\n\n

Shembull nr. 4 \u2013 Vlera n\u00eb blerje e nd\u00ebrtesave t\u00eb nd\u00ebrtuara dhe t\u00eb regjistruara n\u00eb drejtorit\u00eb vendore t\u00eb Agjencis\u00eb Shtet\u00ebrore t\u00eb Kadastr\u00ebs (DVASHK), t\u00eb cilat nuk kan\u00eb vler\u00eb n\u00eb blerje<\/strong><\/td><\/tr>
Individi AA, banues n\u00eb Gjirokast\u00ebr, ka n\u00eb pron\u00ebsi nj\u00eb apartament banimi me sip\u00ebrfaqe 120 m2<\/sup> t\u00eb p\u00ebrfituar me ligjin nr. 7652, dat\u00eb 23.12.1992 \u201cP\u00ebr privatizimin e banesave shtet\u00ebrore\u201d, i ndryshuar, dhe t\u00eb regjistruar n\u00eb DVASHK n\u00eb vitin 1999. Viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 1999. N\u00eb vitin 2024, individi AA ia shet apartamentin individit BB me vler\u00ebn 4 300 000 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn n\u00eb shitje t\u00eb banes\u00ebs, krahasojm\u00eb vler\u00ebn e shitjes sipas kontrat\u00ebs, me \u00e7mimet e referenc\u00ebs p\u00ebr banesat. *Meqen\u00ebse ky apartament \u00ebsht\u00eb p\u00ebrfituara me an\u00eb t\u00eb ligjit nr. 7652, dat\u00eb 23.12.1992, dhe jemi n\u00eb rastin e shitjes s\u00eb par\u00eb, \u00e7mimi i referenc\u00ebs p\u00ebr met\u00ebr katror \u00ebsht\u00eb 50 (pes\u00ebdhjet\u00eb) p\u00ebr qind e \u00e7mimit t\u00eb referenc\u00ebs s\u00eb zon\u00ebs.<\/em>  <\/em> Vlera n\u00eb shitje e apartamentit q\u00eb do t\u00eb shes\u00eb individi AA, sipas \u00e7mimeve t\u00eb referenc\u00ebs (viti 2024) \u00ebsht\u00eb:<\/em> 120 m2<\/sup> x 47,400 lek\u00eb\/ m2<\/sup> x 50 % = 2,844,000 lek\u00eb<\/em> Duke qen\u00eb se vlera n\u00eb shitje sipas kontrat\u00ebs \u00ebsht\u00eb m\u00eb e madhe se ajo sipas \u00e7mimeve t\u00eb referenc\u00ebs, at\u00ebher\u00eb p\u00ebr llogaritjen e tatimit do t\u00eb marrim si vler\u00eb n\u00eb shitje, vler\u00ebn sipas kontrat\u00ebs s\u00eb shitjes, pra 4,300,000 lek\u00eb (Vlera n\u00eb shitje).<\/em><\/td><\/tr>
Vlera n\u00eb blerje<\/td>Duke qen\u00eb se nuk mund t\u00eb p\u00ebrcaktojm\u00eb nj\u00eb vler\u00eb n\u00eb blerje sipas dispozitave t\u00eb paragrafit 3.1, at\u00ebher\u00eb p\u00ebr p\u00ebrcaktimin e vler\u00ebs n\u00eb blerje bazohemi n\u00eb dispozitat e paragrafit 3.2, germa \u201ca\u201d. Pra, si vler\u00eb n\u00eb zbritje do t\u00eb marrim vler\u00ebn sipas kostos s\u00eb shfryt\u00ebzimit, p\u00ebrcaktuar nga EKB-ja p\u00ebr vitin n\u00eb t\u00eb cilin individi AA e ka regjistruar apartamentin n\u00eb pron\u00ebsin\u00eb e tij (viti 1999):<\/em> 120 m2<\/sup> x 35 724 lek\u00eb\/ m2<\/sup>= 4,286,880 lek\u00eb<\/em><\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi, q\u00eb duhet t\u00eb paguaj\u00eb shit\u00ebsi AA \u00ebsht\u00eb: (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15 % (4,300,000 \u2013 4,286,880) x 15 % = 1,968 lek\u00eb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

b) P\u00ebr tok\u00ebn, n\u00ebse nuk kemi nj\u00eb vler\u00eb n\u00eb blerje sipas parashikimeve t\u00eb paragrafit 3, 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 fituar pron\u00ebsia (aneksi nr. 1 bashk\u00ebngjitur k\u00ebtij udh\u00ebzimi t\u00eb p\u00ebrbashk\u00ebt).<\/p>\n\n\n\n

3.3. N\u00eb rast se kontrata paraardh\u00ebse e blerjes \u00ebsht\u00eb kryer n\u00eb monedh\u00eb t\u00eb huaj (dollar\u00eb, euro etj.) kryhet konvertimi n\u00eb lek\u00eb me kursin e dit\u00ebs n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb kryer kjo blerje.<\/p>\n\n\n\n

4. Tatimi i t\u00eb ardhurave nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme n\u00eb rastet e dhurimit, heqjes dor\u00eb dhe trash\u00ebgimis\u00eb<\/strong><\/h2>\n\n\n\n

4.1 P\u00ebr rastet e kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb n\u00ebp\u00ebrmjet dhurimit dhe trash\u00ebgimis\u00eb, sipas dispozitave t\u00eb kreut VI t\u00eb ligjit nr. 29\/2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, 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.<\/p>\n\n\n\n

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

4.2 P\u00ebrjashtohen nga tatimi i t\u00eb ardhurave nga tjet\u00ebrsimi i pasurive t\u00eb paluajtshme:<\/p>\n\n\n\n

a) dhurimet dhe trash\u00ebgimia e p\u00ebrfituar nga\/ose nd\u00ebrmjet trash\u00ebgimtar\u00ebve ligjor\u00eb n\u00eb radh\u00eb t\u00eb par\u00eb dhe t\u00eb dyt\u00eb, sipas neneve 361 deri 363 t\u00eb Kodit Civil, si dhe dhurimet dhe trash\u00ebgimia brenda lidhjes gjinore mot\u00ebr-v\u00eblla;<\/p>\n\n\n\n

b) dhurimet dhe trash\u00ebgimit\u00eb t\u00eb marra p\u00ebrve\u00e7 atyre t\u00eb p\u00ebrcaktuara n\u00eb shkronj\u00ebn \u201ca\u201d deri n\u00eb 5 000 000 lek\u00eb p\u00ebr tatimpagues p\u00ebr pasurit\u00eb e paluajtshme;<\/p>\n\n\n\n

c) kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb trash\u00ebgimtar\u00ebve ligjor\u00eb sipas neneve 361 deri 363 t\u00eb Kodit Civil, p\u00ebrkat\u00ebsisht n\u00ebp\u00ebrmjet dhurimit dhe\/ose heqjes dor\u00eb nga pasuria, kur prona 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, i ndryshuar.<\/p>\n\n\n\n

Shembull nr. 5 \u2013 Vlera n\u00eb shitje e nd\u00ebrtesave t\u00eb dhuruara dhe vlera n\u00eb blerje e nd\u00ebrtesave t\u00eb privatizuara<\/strong><\/td><\/tr>
Individi AA, Kor\u00e7\u00eb, i dhuron djalit t\u00eb xhaxhait, individit BB nj\u00eb apartament me sip\u00ebrfaqe 220 m2<\/sup>, me akt dhurimi t\u00eb dat\u00ebs 15.01.2024. Individi AA e ka p\u00ebrfituar k\u00ebt\u00eb apartament nga privatizimi n\u00eb vitin 1992, me ligjin nr. 7652, dat\u00eb 23.12.1992, \u201cP\u00ebr privatizimin e banesave shtet\u00ebrore\u201d, i ndryshuar, dhe e ka regjistruar n\u00eb pron\u00ebsi t\u00eb tij pran\u00eb DVASHK-s\u00eb n\u00eb vitin 1999.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn n\u00eb shitje t\u00eb banes\u00ebs, n\u00eb rastet e dhurimit vlera n\u00eb shitje \u00ebsht\u00eb e barabart\u00eb me vler\u00ebn m\u00eb t\u00eb madhe nd\u00ebrmjet vler\u00ebs sipas \u00e7mimeve t\u00eb referenc\u00ebs dhe vler\u00ebs mbi t\u00eb cil\u00ebn dhuruesi ka paguar tatim p\u00ebr k\u00ebt\u00eb pron\u00eb. *Meqen\u00ebse ky apartament \u00ebsht\u00eb p\u00ebrfituar me an\u00eb t\u00eb ligjit nr. 7652, dat\u00eb 23.12.1992, dhe jemi n\u00eb rastin e shitjes s\u00eb par\u00eb, \u00e7mimi i referenc\u00ebs p\u00ebr met\u00ebr katror \u00ebsht\u00eb 50 (pes\u00ebdhjet\u00eb) p\u00ebr qind e \u00e7mimit t\u00eb referenc\u00ebs s\u00eb zon\u00ebs.<\/em>   Vlera n\u00eb shitje e apartamentit, q\u00eb do t\u00eb dhuroj\u00eb individi AA, sipas \u00e7mimeve t\u00eb referenc\u00ebs (viti 2024) \u00ebsht\u00eb:<\/em> 220 m2<\/sup> x (45,800 lek\u00eb\/m2<\/sup> x 50%) = 5,038,000 lek\u00eb Duke qen\u00eb se dhuratat ndaj kush\u00ebrinjve nuk jan\u00eb t\u00eb p\u00ebrjashtuara (kreu VI, ligji 29\/2023), dhe nj\u00ebkoh\u00ebsisht vlera e pasuris\u00eb s\u00eb paluajtshme \u00ebsht\u00eb m\u00eb e madhe se 5,000,000 lek\u00eb, at\u00ebher\u00eb p\u00ebr k\u00ebt\u00eb pasuri do t\u00eb llogaritet tatim. Meqen\u00ebse kjo pron\u00eb do t\u00eb dhurohet, si vler\u00eb n\u00eb shitje do t\u00eb jet\u00eb vlera sipas \u00e7mimit t\u00eb referenc\u00ebs prej 5,038,000 lek\u00eb (Vlera n\u00eb shitje).<\/em><\/td><\/tr>
Vlera n\u00eb blerje<\/td>Vlera n\u00eb blerje p\u00ebr apartamentin e p\u00ebrfituar nga privatizimi me ligjin nr. 7652, dat\u00eb 23.12.1992 \u201cP\u00ebr privatizimin e banesave shtet\u00ebrore\u201d, i ndryshuar, dhe q\u00eb shitet (dhurohet) p\u00ebr her\u00eb t\u00eb par\u00eb, \u00ebsht\u00eb e barabart\u00eb me vler\u00ebn sipas kostos s\u00eb shfryt\u00ebzimit p\u00ebr m2<\/sup> t\u00eb vitit n\u00eb t\u00eb cilin \u00ebsht\u00eb regjistruar pasuria n\u00eb DVASHK (kosto e vitit 1999). Kostoja e shfryt\u00ebzimit p\u00ebr qytetin e Kor\u00e7\u00ebs n\u00eb vitin 1999 \u00ebsht\u00eb 25,145 lek\u00eb\/m2<\/sup>. At\u00ebher\u00eb, vlera n\u00eb blerje e pasuris\u00eb s\u00eb paluajtshme \u00ebsht\u00eb: 220 m2<\/sup> x 25,145 = 5,531,900 lek\u00eb<\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi q\u00eb duhet t\u00eb paguaj\u00eb p\u00ebrfituesi BB \u00ebsht\u00eb:<\/em> (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15% (5,038,000 \u2013 5,531,900) x 15 % = 0 lek\u00eb N\u00eb k\u00ebt\u00eb rast tatimi \u00ebsht\u00eb 0 lek\u00eb duke qen\u00eb se vlera n\u00eb shitje \u00ebsht\u00eb m\u00eb e vog\u00ebl se vlera n\u00eb blerje.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
Shembull nr. 6 \u2013 Vlera n\u00eb shitje e nd\u00ebrtesave t\u00eb p\u00ebrfituara nga heqja dor\u00eb<\/strong><\/td><\/tr>
Individ\u00ebt AA, BB dhe CC, me banim n\u00eb qytetin e Kavaj\u00ebs, kan\u00eb n\u00eb pron\u00ebsi t\u00eb tyre me nga 1\/3 pjes\u00eb takuese secilit, nj\u00eb dyqan me sip\u00ebrfaqe 90 m2<\/sup>, t\u00eb bler\u00eb n\u00eb vitin 1995, me shum\u00ebn gjithsej 900,000 lek\u00eb, shum\u00eb p\u00ebr t\u00eb cil\u00ebn \u00ebsht\u00eb llogaritur dhe tatim. <\/em>Viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 1992. N\u00eb dat\u00ebn 20.03.2024, individi AA k\u00ebrkon p\u00ebrpara noterit q\u00eb t\u00eb heq\u00eb dor\u00eb nga pron\u00ebsia e tij n\u00eb k\u00ebt\u00eb dyqan dhe p\u00ebr k\u00ebt\u00eb q\u00ebllim do t\u00eb l\u00ebshoj\u00eb dhe deklarat\u00ebn noteriale. Kjo pron\u00eb, nga e cila \u00ebsht\u00eb hequr dor\u00eb p\u00ebrfitohet n\u00eb m\u00ebnyr\u00eb t\u00eb barabart\u00eb nga dy bashk\u00ebpronar\u00ebt e tjer\u00eb, individi BB dhe individi CC. Pjesa e pron\u00ebs nga e cila hiqet dor\u00eb \u00ebsht\u00eb 1\/3 e dyqanit, pra 90 m2 <\/sup>: 3 = 30 m2<\/sup> Sip\u00ebrfaqja e pron\u00ebs q\u00eb p\u00ebrfitohet nga individi BB dhe individi CC \u00ebsht\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb barabart\u00eb, konkretisht: Individi BB dhe individi CC, p\u00ebrkat\u00ebsisht secili p\u00ebrfiton sip\u00ebrfaqen: 30 m2 <\/sup>: 2 = 15 m2<\/sup> Duke qen\u00eb se e ardhura nga heqja dor\u00eb \u00ebsht\u00eb e tatueshme, individ\u00ebt BB dhe CC, q\u00eb p\u00ebrfitojn\u00eb pjes\u00ebt takuese p\u00ebrkat\u00ebsisht nga 15 m2<\/sup> nga heqja dor\u00eb, para se t\u00eb fitojn\u00eb titullin e pron\u00ebsis\u00eb, duhet t\u00eb llogarisin tatimin.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn n\u00eb shitje t\u00eb dyqanit t\u00eb pjes\u00ebve p\u00ebrfituese, p\u00ebrcaktojm\u00eb vler\u00ebn sipas \u00e7mimit t\u00eb referenc\u00ebs s\u00eb dyqanit p\u00ebr k\u00ebto pjes\u00eb. * Meqen\u00ebse viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 1992, pra 31 vite t\u00eb plota deri n\u00eb dat\u00ebn e shitjes (20.03.2024), zbritja rezulton 1%*31 vite = 31%. Por, si\u00e7 parashikohet n\u00eb k\u00ebt\u00eb udh\u00ebzim, kjo zbritje prej 1% e llogaritur p\u00ebr \u00e7do vit t\u00eb plot\u00eb nga fitimi i titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb, nuk duhet t\u00eb jet\u00eb m\u00eb e madhe se 30% e \u00e7mimit t\u00eb referenc\u00ebs, n\u00eb k\u00ebt\u00eb rast \u00e7mimi i referenc\u00ebs do t\u00eb zbritet me 30%.   Vlera n\u00eb shitje e pjes\u00ebve takuese t\u00eb dyqanit q\u00eb do t\u00eb p\u00ebrfitojn\u00eb individ\u00ebt BB dhe CC, sipas \u00e7mimeve t\u00eb referenc\u00ebs (viti 2024) \u00ebsht\u00eb:<\/em> Individi BB<\/em> 15 m2<\/sup> x (51,000 lek\u00eb\/ m2<\/sup> \u2013 <\/em>30% * 51,000 lek\u00eb\/ m2<\/sup>)*1.5 = 803,250 lek\u00eb Individi CC<\/em> 15 m2<\/sup> x (51,000 lek\u00eb\/ m2<\/sup> – 30% * 51,000 lek\u00eb\/ m2<\/sup>)*1.5 = 803,250 lek\u00eb Si vler\u00eb n\u00eb shitje p\u00ebr llogaritjen e detyrimeve tatimore, do t\u00eb konsiderohet vlera sipas \u00e7mimeve t\u00eb referenc\u00ebs, pra 803,250 lek\u00eb do t\u00eb jet\u00eb vlera n\u00eb shitje p\u00ebr individin BB dhe po 803,250 lek\u00eb do t\u00eb jet\u00eb vlera n\u00eb shitje p\u00ebr individin CC.<\/em><\/td><\/tr>
Vlera n\u00eb blerje<\/td>Vlera n\u00eb blerje n\u00eb k\u00ebt\u00eb rast, duke qen\u00eb se dyqani \u00ebsht\u00eb p\u00ebrfituar nga nj\u00eb kontrat\u00eb blerje n\u00eb vitin 1995, p\u00ebr shum\u00ebn 900,000 lek\u00eb p\u00ebr t\u00eb cil\u00ebn \u00ebsht\u00eb llogaritur tatim, p\u00ebr p\u00ebrcaktimin e pjes\u00ebs takuese llogarisim si n\u00eb vijim:   Vlera n\u00eb blerje p\u00ebr m2<\/sup> = (900,000 lek\u00eb\/m2<\/sup>) \/ (90 m2<\/sup>) = 10,000 lek\u00eb m2<\/sup> Vlera n\u00eb blerje p\u00ebr individin BB = 15 m2 <\/sup>* 10,000 lek\u00eb\/m2<\/sup> = 150,000 lek\u00ebVlera n\u00eb blerje p\u00ebr individin CC = 15 m2 <\/sup>* 10,000 lek\u00eb\/m2<\/sup> = 150,000 lek\u00eb<\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi, q\u00eb duhet t\u00eb paguajn\u00eb p\u00ebrfituesit nga nj\u00eb pron\u00eb nga e cila \u00ebsht\u00eb hequr dor\u00eb \u00ebsht\u00eb:<\/em> Individi BB (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15% (803,250 lek\u00eb \u2013 150,000 lek\u00eb) x 15 % = 97,988 lek\u00eb Individi CC (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15% (803,250 lek\u00eb \u2013 150,000 lek\u00eb) x 15 % = 97,988 lek\u00eb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

4.3 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

a) Kur nd\u00ebrtesa dhe\/ose toka kan\u00eb vler\u00eb sipas akteve noteriale ose t\u00eb rivler\u00ebsimit t\u00eb regjistruar n\u00eb DVASHK, para, gjat\u00eb 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 DVASHK.<\/p>\n\n\n\n

Shembull nr. 7 \u2013 Vlera n\u00eb blerje e nd\u00ebrtesave t\u00eb trash\u00ebguara, rivler\u00ebsuara<\/strong><\/td><\/tr>
Tre v\u00ebllez\u00ebrit AA, BB dhe CC, banues n\u00eb Peshkopi, kan\u00eb n\u00eb pron\u00ebsi t\u00eb tyre nj\u00eb apartament me sip\u00ebrfaqe 120 m2<\/sup>, t\u00eb cilin e kan\u00eb p\u00ebrfituar me kontrat\u00ebn e shitblerjes, dat\u00eb 20.05.2017, me vler\u00ebn 3,200,000 lek\u00eb. Viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 2014. N\u00eb dat\u00ebn 05.04.2020, bashk\u00ebpronar\u00ebt, duke p\u00ebrfituar nga ligji p\u00ebr rivler\u00ebsimin e pasuris\u00eb, b\u00ebjn\u00eb rivler\u00ebsimin e pasuris\u00eb s\u00eb tyre n\u00eb vler\u00ebn 4,800,000 lek\u00eb. N\u00eb vitin 2024, bashk\u00ebpronari AA vdes. Dy bashk\u00ebpronar\u00ebt e tjer\u00eb nxjerrin d\u00ebshmin\u00eb e trash\u00ebgimis\u00eb, t\u00eb cil\u00ebn e regjistrojn\u00eb po at\u00eb vit (2024) n\u00eb DVASHK. (Trash\u00ebgimia nd\u00ebrmjet v\u00ebllez\u00ebrve sipas kreut VI, t\u00eb ligjit 29\/2023 \u00ebsht\u00eb e p\u00ebrjashtuar nga llogaritja e tatimit t\u00eb tjet\u00ebrsimit t\u00eb pasuris\u00eb s\u00eb paluajtshme.) N\u00eb vitin 2024, bashk\u00ebpronari BB k\u00ebrkon t\u2018ia shes\u00eb pjes\u00ebn e tij n\u00eb bashk\u00ebpron\u00ebsi individit DD me kontrat\u00ebn e shitjes dat\u00eb 23.01.2024, me vler\u00ebn 2,200,000 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>Vlera n\u00eb shitje e pjes\u00ebs q\u00eb do t\u00eb shes\u00eb individi BB sipas \u00e7mimeve t\u00eb referenc\u00ebs (viti 2024) \u00ebsht\u00eb: Pjesa n\u00eb bashk\u00ebpron\u00ebsi e individit BB p\u00ebrb\u00ebhet nga: a. Sip\u00ebrfaqja e p\u00ebrfituar me kontrat\u00ebn e shitblerjes: 1\/3 pjes\u00eb e 120 m2<\/sup> = 40 m2<\/sup>   Vlera n\u00eb shitje sipas \u00e7mimeve t\u00eb tregut t\u00eb lir\u00eb \u00ebsht\u00eb:   40 m2 x (49,000 lek\u00eb\/m2<\/sup> \u2013 1% * 9 vite * 49,000 lek\u00eb\/m2<\/sup>) = 1,783,600 lek\u00eb b. Sip\u00ebrfaqja e p\u00ebrfituar nga d\u00ebshmia e trash\u00ebgimis\u00eb: 1\/6 pjes\u00eb e 120 m2<\/sup> = 20 m2<\/sup>   Vlera n\u00eb shitje sipas \u00e7mimeve t\u00eb tregut t\u00eb lire \u00ebsht\u00eb: 20 m2<\/sup> x (49,000 lek\u00eb\/m2<\/sup> \u2013 1% * 9 vite * 49,000 lek\u00eb\/m2<\/sup>)= 891,800 lek\u00eb Vlera totale n\u00eb shitje \u00ebsht\u00eb: 1,783,600 lek\u00eb + 891,800 lek\u00eb = 2,675,400 lek\u00eb Duke qen\u00eb se vlera sipas \u00e7mimeve t\u00eb referenc\u00ebs \u00ebsht\u00eb me e madhe se vlera n\u00eb kontrat\u00ebn e shitjes, at\u00ebher\u00eb si vler\u00eb n\u00eb shitje p\u00ebr llogaritjen e detyrimit tatimor marrim vler\u00ebn sipas \u00e7mimeve t\u00eb referenc\u00ebs, pra vler\u00ebn 2,675,400 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb blerje<\/td>Duke qen\u00eb se veprimi i fundit p\u00ebr t\u00eb cil\u00ebn \u00ebsht\u00eb paguar tatim, i regjistruar n\u00eb kartel\u00ebn e pasuris\u00eb \u00ebsht\u00eb rivler\u00ebsimi i pron\u00ebs at\u00ebher\u00eb si vler\u00eb n\u00eb blerje \u00ebsht\u00eb vlera e rivler\u00ebsuar e pjes\u00ebs s\u00eb pron\u00ebs q\u00eb do t\u00eb shes\u00eb bashk\u00ebpronari BB. Vlera e blerjes p\u00ebr m2<\/sup>: 4,800,000 lek\u00eb : 120 m2<\/sup> = 40,000 lek\u00eb\/m2<\/sup> At\u00ebher\u00eb, vlera n\u00eb blerje e pasuris\u00eb s\u00eb paluajtshme \u00ebsht\u00eb: 40,000 lek\u00eb\/m2<\/sup> x 60 m2<\/sup> = 2,400,000 lek\u00eb<\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi q\u00eb duhet t\u00eb paguaj\u00eb shit\u00ebsi BB \u00ebsht\u00eb: (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15% (2,675,400 lek\u00eb \u2013 2,400,000 lek\u00eb) x 15% = 41,310 lek\u00eb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

b) Kur nd\u00ebrtesa nuk ka 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.<\/p>\n\n\n\n

Shembull nr. 8 \u2013 Vlera n\u00eb blerje e nd\u00ebrtesave t\u00eb p\u00ebrfituara nga trash\u00ebgimia<\/strong><\/td><\/tr>
Individi AA, me banim n\u00eb Fier, ka n\u00eb pron\u00ebsi t\u00eb tij nj\u00eb nd\u00ebrtes\u00eb banimi me sip\u00ebrfaqe 98 m2<\/sup>, pa vler\u00eb t\u00eb regjistruar n\u00eb DVASHK, t\u00eb fituar me d\u00ebshmi trash\u00ebgimie dhe e regjistruar kjo d\u00ebshmi n\u00eb DVASHK n\u00eb dat\u00ebn 15.8.2008. Viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 2005. Individi AA k\u00ebrkon ta shes\u00eb k\u00ebt\u00eb pasuri individit BB me kontrat\u00ebn e shitjes dat\u00eb 23.01.2024 me vler\u00ebn 5,000,000 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr p\u00ebrcaktimin e vler\u00ebs n\u00eb shitje do t\u00eb krahasojm\u00eb \u00e7mimin e referenc\u00ebs n\u00eb momentin e shitjes s\u00eb apartamentit me vler\u00ebs n\u00eb kontrat\u00ebn e shitjes: 98 m2<\/sup> x (53,100 lek\u00eb\/m2<\/sup> \u2013 1% * 18 vite p\u00ebrdorimi * 53,100 lek\u00eb\/m2<\/sup>) = 4,267,116 lek\u00eb Duke qen\u00eb se vlera n\u00eb kontrat\u00ebn e shitjes \u00ebsht\u00eb m\u00eb e madhe se vlera sipas \u00e7mimeve referuese, si vler\u00eb n\u00eb shitje p\u00ebr llogaritjen e detyrimit tatimor, do t\u00eb marrim vler\u00ebn n\u00eb kontrat\u00ebn e shitjes, pra vler\u00ebn 5,000,000 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb blerje<\/td>Vlera n\u00eb blerje \u00ebsht\u00eb vlera sipas kostos s\u00eb shfryt\u00ebzimit t\u00eb vitit 2008, vit n\u00eb t\u00eb cilin \u00ebsht\u00eb regjistruar d\u00ebshmia e trash\u00ebgimis\u00eb, pra vlera 33,499 lek\u00eb\/m2 Vlera e pasuris\u00eb s\u00eb paluajtshme n\u00eb blerje \u00ebsht\u00eb: 98 m2<\/sup> x 33,499 lek\u00eb\/m2 <\/sup>= 3,282,902 lek\u00eb<\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi q\u00eb duhet t\u00eb paguaj\u00eb shit\u00ebsi AA \u00ebsht\u00eb: (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15% (5,000,000 lek\u00eb \u2013 3,282,902 lek\u00eb) x 15 % = 257,565 lek\u00eb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

c) P\u00ebr pasurin\u00eb e paluajtshme tok\u00eb t\u00eb fituar me trash\u00ebgimi, n\u00eb rastet kur nuk kemi vler\u00eb n\u00eb blerje sipas parashikimeve t\u00eb germ\u00ebs \u201ca\u201d, t\u00eb paragrafit 4.3, 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 (aneksi nr. 1, bashk\u00ebngjitur k\u00ebtij udh\u00ebzimi t\u00eb p\u00ebrbashk\u00ebt).<\/p>\n\n\n\n

Shembull nr. 9 \u2013 Vlera n\u00eb blerje e tok\u00ebs s\u00eb p\u00ebrfituara nga trash\u00ebgimia<\/strong><\/td><\/tr>
Individi AA, me banim n\u00eb nj\u00ebsin\u00eb administrative Qerret t\u00eb rrethit Kavaj\u00eb n\u00eb qarkun Durr\u00ebs, ka p\u00ebrfituar pasuri t\u00eb paluajtshme tok\u00eb bujq\u00ebsore me sip\u00ebrfaqe 1 200 m2<\/sup>, me akt trash\u00ebgimie t\u00eb vitit 2009, t\u00eb cil\u00ebn e ka regjistruar n\u00eb DVASHK n\u00eb vitin 2010. K\u00ebt\u00eb sip\u00ebrfaqe toke individi AA ia shet individit BB me kontrat\u00eb shitblerje n\u00eb dat\u00ebn 23.01.2024, me vler\u00eb 427,200 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr p\u00ebrcaktimin e vler\u00ebs n\u00eb shitje, do t\u00eb krahasojm\u00eb \u00e7mimin sipas hart\u00ebs s\u00eb vlerave n\u00eb fuqi n\u00eb momentin e shitjes s\u00eb tok\u00ebs, me vler\u00ebs n\u00eb kontrat\u00ebn e shitjes. Vlera n\u00eb shitjes sipas hart\u00ebs s\u00eb vlerave: 1,200 m2<\/sup> x 339 lek\u00eb\/m2<\/sup> = 406,800 lek\u00eb Duke qen\u00eb se vlera sipas \u00e7mimeve t\u00eb referenc\u00ebs (hart\u00ebs s\u00eb vlerave) \u00ebsht\u00eb m\u00eb e vog\u00ebl se vlera n\u00eb kontrat\u00ebn e shitjes, si vler\u00eb n\u00eb shitje marrim vler\u00ebn n\u00eb kontrat\u00ebn e shitjes, pra vler\u00ebn 427,200 lek\u00eb.  <\/em><\/td><\/tr>
Vlera n\u00eb blerje<\/td>Vlera n\u00eb blerje e tok\u00ebs bujq\u00ebsore p\u00ebr efekt t\u00eb llogaritjes s\u00eb tatimit, do t\u00eb indeksohet me indeksin e vitit t\u00eb aktit t\u00eb p\u00ebrfitimit t\u00eb pron\u00ebsis\u00eb (indeksi i vitit 2009, q\u00eb \u00ebsht\u00eb 1.432): 1,200 m2<\/sup> x 339 lek\u00eb\/m2<\/sup> : 1.432 = 284,078.2 lek\u00eb<\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi q\u00eb duhet t\u00eb paguaj\u00eb shit\u00ebsi AA \u00ebsht\u00eb<\/strong>: (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15% (427,200 \u2013 284,078.2) x 15 % = 21,468 lek\u00eb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

5. Tatimi i t\u00eb ardhurave nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme n\u00eb rastet e shk\u00ebmbimit<\/strong><\/h2>\n\n\n\n

5.1 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<\/a>.<\/p>\n\n\n\n

Shembull nr. 10 \u2013 Tatimi i t\u00eb ardhurave nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme n\u00eb rastet e shk\u00ebmbimit<\/strong><\/td><\/tr>
Individi AA banues n\u00eb Tiran\u00eb, n\u00eb rrug\u00ebn \u201cKomuna e Parisit\u201d (zona fiskale 5\/3), ka n\u00eb pron\u00ebsi t\u00eb tij nj\u00eb apartament me sip\u00ebrfaqe 140 m2 <\/sup>(viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 2017), t\u00eb cil\u00ebn e ka bler\u00eb me kontrat\u00eb shitblerje n\u00eb 17.05.2020, n\u00eb shum\u00ebn 12,000,000 lek\u00eb (tatimi i fundit i regjistruar p\u00ebr k\u00ebt\u00eb pasuri \u00ebsht\u00eb llogaritur mbi vler\u00ebn 12,000,000 lek\u00eb) dhe nj\u00eb dyqan me sip\u00ebrfaqe 120 m2 <\/sup>(viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 2017), t\u00eb cilin e ka bler\u00eb me kontrat\u00eb shitblerje n\u00eb vitin 7.09.2019, me vler\u00ebn 23,000,000 lek\u00eb (tatimi i fundit i regjistruar p\u00ebr k\u00ebt\u00eb pasuri \u00ebsht\u00eb i llogaritur mbi vler\u00ebn 23,000,000 lek\u00eb). K\u00ebto dy pasuri, individi AA ka r\u00ebn\u00eb dakord t\u2018i shk\u00ebmbej\u00eb me nj\u00eb hotel 5-kat\u00ebsh n\u00eb Librazhd, q\u00eb \u00ebsht\u00eb n\u00eb pron\u00ebsi t\u00eb individit BB, me kontrat\u00eb k\u00ebmbimi t\u00eb hartuar n\u00eb zyr\u00ebn e noterit n\u00eb dat\u00eb 25.02.2024.Hoteli p\u00ebrb\u00ebhet nga nj\u00eb sip\u00ebrfaqe hotelerie 4,000 m2<\/sup> (4 kate x 1,000 m2<\/sup>) dhe nga dyqane e restorante n\u00eb katin e par\u00eb me sip\u00ebrfaqe 1,200 m2<\/sup>. Individi BB e ka bler\u00eb hotelin nga privatizimi n\u00eb 1.2.1993, me nj\u00eb vler\u00eb 15,000,000 lek\u00eb (vlera e fundit p\u00ebr t\u00eb cil\u00ebn \u00ebsht\u00eb llogaritur tatim) dhe viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 1993.<\/td><\/tr>
Vlerat e pasuris\u00eb q\u00eb do shk\u00ebmbej\u00eb individi AA<\/td>A. Vlera e pasurive q\u00eb do k\u00ebmbej\u00eb individi AA me \u00e7mimet referuese \u00ebsht\u00eb:<\/em>   a) Apartamenti n\u00eb pron\u00ebsi t\u00eb individit AA:<\/em> 140 m2<\/sup> x (164,800 lek\u00eb\/m2<\/sup> \u2013 1% * 6 vite p\u00ebrdorim * 164,800 lek\u00eb\/m2<\/sup>)<\/em> = 21,687,680 lek\u00eb<\/em>   b) Dyqan n\u00eb pron\u00ebsi t\u00eb individit AA:<\/em> 120 m2<\/sup> x (164,800 lek\u00eb\/m2<\/sup> \u2013 1% * 6 vite p\u00ebrdorim * 164,800 lek\u00eb\/m2<\/sup>) x 2 (koeficienti ndaj banes\u00ebs) = 37,178,880 lek\u00eb<\/em>  <\/em> Vlera e pasurive, q\u00eb do t\u00eb shk\u00ebmbej\u00eb individi AA, sipas \u00e7mimeve referuese \u00ebsht\u00eb:<\/em> 21,687,680 lek\u00eb + 37,178,880 lek\u00eb = 58,866,560 lek\u00eb<\/em> Vlera 58,866,560 lek\u00eb \u00ebsht\u00eb vlera totale e pasuris\u00eb sipas \u00e7mimeve t\u00eb referenc\u00ebs q\u00eb shk\u00ebmben individi AA dhe sh\u00ebrben si vler\u00eb n\u00eb shk\u00ebmbim.<\/em>  <\/em><\/td><\/tr>
Vlerat e pasuris\u00eb q\u00eb do shk\u00ebmbej\u00eb individi BB<\/td>B. Vlera e pasurive, q\u00eb do shk\u00ebmbej\u00eb individi BB me \u00e7mimet referuese \u00ebsht\u00eb:<\/em>   a) Hoteleri:<\/em> 4,000 m2<\/sup> x (44,000 lek\u00eb\/m2 <\/sup>\u2013 1% * 30 vite * 44,000 lek\u00eb\/m2<\/sup>) x 1.5 (koeficienti ndaj banes\u00ebs) = 184,800,000 lek\u00eb<\/em>   b) Dyqane e restorante:<\/em> 1,200 m2<\/sup> x (44,000 lek\u00eb\/m2 <\/sup>\u2013 1%*30 vite * 44,000 lek\u00eb\/m2<\/sup>) x 1.5 (koeficienti ndaj banes\u00ebs) = 55,440,000 lek\u00eb<\/em>  <\/em> Vlera e pasurive, q\u00eb do t\u00eb shk\u00ebmbej\u00eb individi BB, sipas \u00e7mimeve referuese \u00ebsht\u00eb:<\/em> 184,800,000 lek\u00eb + 55,400,000 lek\u00eb = 240,200,000 lek\u00eb<\/em> Vlera 240,200,000 lek\u00eb \u00ebsht\u00eb vlera totale e pasuris\u00eb sipas \u00e7mimeve t\u00eb referenc\u00ebs, q\u00eb shk\u00ebmben individi BB dhe sh\u00ebrben si vler\u00eb n\u00eb shk\u00ebmbim.<\/em><\/td><\/tr>
Tatimi i llogaritur<\/td>N\u00ebse do t\u00eb ket\u00eb diferenc\u00eb midis vlerave q\u00eb shk\u00ebmbehen, kjo diferenc\u00eb do t\u00eb tatohet. N\u00eb rastin konkret, vlera n\u00eb shk\u00ebmbimi e pasuris\u00eb q\u00eb shk\u00ebmben individi BB (hotelit 5-kat\u00ebsh n\u00eb Librazhd), \u00ebsht\u00eb m\u00eb e lart\u00eb se vlera n\u00eb shk\u00ebmbim e pasuris\u00eb q\u00eb shk\u00ebmben individi AA (dyqanit dhe apartamenti n\u00eb Tiran\u00eb), prandaj kjo diferenc\u00eb do tatohet. Konkretisht, kjo diferenc\u00eb, \u00ebsht\u00eb: 240,200,000 lek\u00eb \u2013 58,866,560 lek\u00eb = 181,333,440 lek\u00eb<\/em> Mbi k\u00ebt\u00eb diferenc\u00eb llogaritet tatim, i cili paguhet nga individi q\u00eb p\u00ebrfiton nga kontrata e shk\u00ebmbimit pasurin\u00eb e paluajtshme, e cila ka vler\u00eb m\u00eb t\u00eb lart\u00eb sipas \u00e7mimeve referuese. Pra, n\u00eb k\u00ebt\u00eb rast, tatimi paguhet nga individi AA, i cili n\u00ebp\u00ebrmjet shk\u00ebmbimit ka realizuar nj\u00eb fitim n\u00eb vler\u00eb prej 181,333,440 lek\u00eb. Vlera e tatimit \u00ebsht\u00eb: 181,333,440 lek\u00eb x 15 % = 2,720,016 lek\u00eb<\/em><\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

5.2 N\u00eb rastet e shitjes s\u00eb pasuris\u00eb s\u00eb paluajtshme, q\u00eb vjen nga nj\u00eb kontrat\u00eb shk\u00ebmbimi p\u00ebr t\u00eb cil\u00ebn n\u00eb momentin e shk\u00ebmbimit nuk \u00ebsht\u00eb llogaritur dhe paguar tatim, si vler\u00eb n\u00eb blerje (vler\u00eb e zbritshme) do t\u00eb merret vlera sipas p\u00ebrcaktimeve t\u00eb pik\u00ebs 3, \u201cVlera n\u00eb blerje e pasuris\u00eb s\u00eb paluajtshme\u201d, e regjistruar n\u00eb DVASHK p\u00ebr pasurin\u00eb e paluajtshme, q\u00eb \u00ebsht\u00eb p\u00ebrdorur p\u00ebr shk\u00ebmbim.<\/a><\/p>\n\n\n\n

Shembull nr. 11 \u2013 Tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme q\u00eb vjen nga nj\u00eb kontrat\u00eb shk\u00ebmbimi, p\u00ebr t\u00eb cil\u00ebn n\u00eb momentin e shk\u00ebmbimit nuk \u00ebsht\u00eb llogaritur dhe paguar tatim<\/strong><\/td><\/tr>
Individi BB, n\u00eb Tiran\u00eb, n\u00eb rrug\u00ebn \u201cKomuna e Parisit\u201d (zona fiskale 5\/3), ka n\u00eb pron\u00ebsi t\u00eb tij nj\u00eb apartament me sip\u00ebrfaqe 140 m2 <\/sup>(viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 2017), dhe nj\u00eb dyqan me sip\u00ebrfaqe 120 m2 <\/sup>(viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 2017), t\u00eb cilat i ka p\u00ebrfituar nga nj\u00eb kontrat\u00eb shk\u00ebmbimi me individin BB, kontrata e shk\u00ebmbimit \u00ebsht\u00eb e dat\u00ebs 25.02.2024 (shembulli 10). N\u00eb shk\u00ebmbim, Individi BB i ka dh\u00ebn\u00eb individit AA nj\u00eb hotel 5-kat\u00ebsh n\u00eb Librazhd, nj\u00eb sip\u00ebrfaqe hotelerie 4,000 m2<\/sup> (4 kate x 1,000 m2<\/sup>) dhe nga dyqane e restorante n\u00eb katin e par\u00eb me sip\u00ebrfaqe 1,200 m2<\/sup>. Individi BB e ka bler\u00eb k\u00ebt\u00eb hotel nga privatizimi n\u00eb 01.02.1993, me nj\u00eb vler\u00eb 15,000,000 lek\u00eb (vlera e fundit p\u00ebr t\u00eb cil\u00ebn \u00ebsht\u00eb llogaritur tatim) dhe viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 1993. N\u00eb vitin 2024, me kontrat\u00ebn e shitjes t\u00eb dat\u00ebs 10.11.2024, individi BB ia shet apartamentin dhe dyqanin e tij individit CC me vler\u00ebn 50,000,000 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>Krahasojm\u00eb vler\u00ebn n\u00eb shitje t\u00eb pasurive t\u00eb paluajtshme sipas kontrat\u00ebs me vler\u00ebn sipas \u00e7mimeve t\u00eb referenc\u00ebs t\u00eb pasurive t\u00eb paluajtshme pronave q\u00eb po shiten. Vlera e pasurive q\u00eb po shet individi AA, sipas \u00e7mimeve referuese \u00ebsht\u00eb:<\/em> a) Apartamenti:<\/em> 140 m2<\/sup> x (164,800 lek\u00eb\/m2<\/sup> \u2013 1% * 6 vite p\u00ebrdorim * 164,800 lek\u00eb\/m2<\/sup>)<\/em> = 21,687,680 lek\u00eb<\/em> b) Dyqani:<\/em> 120 m2<\/sup> x (164,800 lek\u00eb\/m2<\/sup> \u2013 1% * 6 vite p\u00ebrdorim * 164,800 lek\u00eb\/m2<\/sup>) x 2 (koeficienti ndaj banes\u00ebs) = 37,178,880 lek\u00eb<\/em>  <\/em> Vlera e pasurive n\u00eb shitje sipas \u00e7mimeve t\u00eb referenc\u00ebs \u00ebsht\u00eb:<\/em> 21,687,680 lek\u00eb + 37,178,880 lek\u00eb = 58,866,560 lek\u00eb<\/em> Duke qen\u00eb se vlera n\u00eb kontrat\u00ebn e shitjes \u00ebsht\u00eb m\u00eb e vog\u00ebl se vlera sipas \u00e7mimeve t\u00eb referenc\u00ebs, si vler\u00eb n\u00eb shitje marrim vler\u00ebn sipas \u00e7mimeve t\u00eb referenc\u00ebs, pra vler\u00ebn 58,866,560 lek\u00eb.<\/em><\/td><\/tr>
Vlera n\u00eb blerje<\/td>Vlera n\u00eb blerje do t\u00eb jet\u00eb vlera n\u00eb blerje e llogaritur sipas dispozitave t\u00eb p\u00ebrcaktuara n\u00eb pik\u00ebn 3 t\u00eb k\u00ebtij udh\u00ebzimi, t\u00eb llogaritur mbi pasurin\u00eb<\/em> e paluajtshme, q\u00eb \u00ebsht\u00eb p\u00ebrdorur p\u00ebr shk\u00ebmbim.<\/em> Konkretisht, pasuria e paluajtshme q\u00eb individi BB, ka p\u00ebrdorur p\u00ebr shk\u00ebmbim \u00ebsht\u00eb hoteli 5-kat\u00ebsh n\u00eb Librazhd, t\u00eb cilin e kishte bler\u00eb nga privatizimi n\u00eb 1.2.1993, me nj\u00eb vler\u00eb 15,000,000 lek\u00eb (vlera e fundit p\u00ebr t\u00eb cil\u00ebn \u00ebsht\u00eb llogaritur tatim).<\/em> Vlera n\u00eb blerje n\u00eb k\u00ebt\u00eb rast \u00ebsht\u00eb 15,000,000 lek\u00eb.<\/em><\/td><\/tr>
Tatimi i llogaritur<\/td>Duke qen\u00eb se n\u00eb momentin e shk\u00ebmbimit, individi BB nuk ka paguar tatim, at\u00ebher\u00eb tatimi q\u00eb duhet t\u00eb paguaj\u00eb shit\u00ebsi BB gjat\u00eb k\u00ebsaj kontrate shitje \u00ebsht\u00eb:<\/em> (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15%<\/em> (58,866,560 lek\u00eb \u2013 15,000,000 lek\u00eb) x 15% = 6,579,984 lek\u00eb<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

5.3 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 blerje (vler\u00eb e zbritshme) do t\u00eb merret vlera sipas p\u00ebrcaktimeve t\u00eb pik\u00ebs 3, \u201cVlera n\u00eb blerje e pasuris\u00eb s\u00eb paluajtshme\u201d, e regjistruar n\u00eb DVASHK p\u00ebr pasurin\u00eb e paluajtshme q\u00eb \u00ebsht\u00eb p\u00ebrdorur p\u00ebr shk\u00ebmbim..<\/p>\n\n\n\n

Shembull nr. 12 \u2013 Tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme 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 dhe paguar tatim<\/strong><\/td><\/tr>
Individi AA, ka n\u00eb pron\u00ebsi t\u00eb tij nj\u00eb hotel 5-kat\u00ebsh n\u00eb Librazhd me nj\u00eb sip\u00ebrfaqe hotelerie 4,000 m2<\/sup> (4 kate x 1,000 m2<\/sup>) dhe nga dyqane e restorante n\u00eb katin e par\u00eb me sip\u00ebrfaqe 1,200 m2<\/sup>, t\u00eb cilin i ka p\u00ebrfituar nga nj\u00eb kontrat\u00eb shk\u00ebmbimi me individin BB, kontrata e shk\u00ebmbimit \u00ebsht\u00eb e dat\u00ebs 25.02.2024 (shembulli 10). N\u00eb shk\u00ebmbim, Individi AA i ka dh\u00ebn\u00eb individit BB, nj\u00eb apartament me sip\u00ebrfaqe 140 m2<\/sup>, t\u00eb cilin e ka bler\u00eb me kontrat\u00eb shitblerje n\u00eb 17.05.2020, n\u00eb shum\u00ebn 12,000,000 lek\u00eb (tatimi i fundit i regjistruar p\u00ebr k\u00ebt\u00eb pasuri \u00ebsht\u00eb llogaritur mbi vler\u00ebn 12,000,000 lek\u00eb) dhe nj\u00eb dyqan me sip\u00ebrfaqe 120 m2<\/sup>, t\u00eb cilin e ka pas bler\u00eb me kontrat\u00eb shitblerje n\u00eb vitin 7.09.2019, me vler\u00ebn 23,000,000 lek\u00eb (tatimi i fundit i regjistruar p\u00ebr k\u00ebt\u00eb pasuri \u00ebsht\u00eb i llogaritur mbi vler\u00ebn 23,000,000 lek\u00eb). N\u00eb vitin 2024 me kontrat\u00ebn e shitjes s\u00eb dat\u00ebs 09.12.2024, individi AA ia shet hotelin individit CC me vler\u00ebn 220,000,000 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>Krahasojm\u00eb vler\u00ebn n\u00eb shitje t\u00eb pasuris\u00eb s\u00eb paluajtshme sipas kontrat\u00ebs me vler\u00ebn sipas \u00e7mimeve t\u00eb referenc\u00ebs t\u00eb pasuris\u00eb s\u00eb paluajtshme q\u00eb po shitet. Vlera e pasurive q\u00eb po shet individi AA me \u00e7mimet referuese \u00ebsht\u00eb:<\/em> a) Hoteli:<\/em> 4,000 m2<\/sup> x (44,000 lek\u00eb\/m2 <\/sup>\u2013 1% * 30 vite * 44,000 lek\u00eb\/m2<\/sup>) x 1.5 (koeficienti ndaj banes\u00ebs) = 184,800,000 lek\u00eb<\/em> b) Dyqane e restorante:<\/em> 1,200 m2<\/sup> x (44,000 lek\u00eb\/m2 <\/sup>\u2013 1%*30 vite * 44,000 lek\u00eb\/m2<\/sup>) x 1.5 (koeficienti ndaj banes\u00ebs) = 55,440,000 lek\u00eb<\/em>  <\/em> Vlera e pasurive q\u00eb po shet individi BB, sipas \u00e7mimeve referuese \u00ebsht\u00eb:<\/em> 184,800,000 lek\u00eb + 55,440,000 lek\u00eb = 240,240,000 lek\u00eb<\/em> Duke qen\u00eb se vlera n\u00eb kontrat\u00ebn e shitjes \u00ebsht\u00eb m\u00eb e vog\u00ebl se vlera sipas \u00e7mimeve t\u00eb referenc\u00ebs, si vler\u00eb n\u00eb shitje marrim vler\u00ebn sipas \u00e7mimeve t\u00eb referenc\u00ebs, pra vler\u00ebn 240,240,000 lek\u00eb.<\/em><\/td><\/tr>
Vlera n\u00eb blerje<\/td>Vlera n\u00eb blerje do t\u00eb jet\u00eb vlera n\u00eb blerje e llogaritur sipas dispozitave t\u00eb p\u00ebrcaktuara n\u00eb pik\u00ebn 3 t\u00eb k\u00ebtij udh\u00ebzimi, t\u00eb llogaritur mbi pasurin\u00eb<\/em> e paluajtshme q\u00eb \u00ebsht\u00eb p\u00ebrdorur p\u00ebr shk\u00ebmbim.<\/em> Konkretisht, pasuria e paluajtshme q\u00eb individi AA, ka p\u00ebrdorur p\u00ebr shk\u00ebmbim jan\u00eb:<\/em> apartament me sip\u00ebrfaqe 140 m2<\/sup>, t\u00eb cilin e ka bler\u00eb me kontrat\u00eb shitblerje n\u00eb 17.05.2020, n\u00eb shum\u00ebn 12,000,000 lek\u00eb (tatimi i fundit i regjistruar p\u00ebr k\u00ebt\u00eb pasuri \u00ebsht\u00eb llogaritur mbi vler\u00ebn 12,000,000 lek\u00eb), si dhe<\/em>nj\u00eb dyqan me sip\u00ebrfaqe 120 m2<\/sup>, t\u00eb cilin e ka pas bler\u00eb me kontrat\u00eb shitblerje n\u00eb vitin 7.09.2019, me vler\u00ebn 23,000,000 lek\u00eb (tatimi i fundit i regjistruar p\u00ebr k\u00ebt\u00eb pasuri \u00ebsht\u00eb i llogaritur mbi vler\u00ebn 23,000,000 lek\u00eb).<\/em> Vlera n\u00eb blerje n\u00eb k\u00ebt\u00eb rast \u00ebsht\u00eb:<\/em> 12,000,000 lek\u00eb + 23,000,000 lek\u00eb = 35,000,000 lek\u00eb.<\/em><\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi i llogaritur p\u00ebr shit\u00ebsin AA \u00ebsht\u00eb:<\/em> (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15%<\/em> (240,240,000 lek\u00eb \u2013 35,000,000 lek\u00eb) x 15% = <\/em>30,786,000 <\/em>lek\u00eb<\/em> Por, duke qen\u00eb se gjat\u00eb shk\u00ebmbimit, individi AA ka paguar tatim p\u00ebr shk\u00ebmbimin n\u00eb vler\u00ebn 2,720,602 lek\u00eb, nga tatimi i llogaritur n\u00eb k\u00ebt\u00eb kontrat\u00eb shitje, do t\u00eb zbritet edhe tatimi i paguar gjat\u00eb shk\u00ebmbimit.<\/em>  <\/em> Tatimi q\u00eb duhet t\u00eb paguaj\u00eb shit\u00ebsi BB \u00ebsht\u00eb:<\/em> Tatimi i llogaritur n\u00eb shitje \u2013 tatimi i paguar n\u00eb shk\u00ebmbim<\/em> 30,786,000 lek\u00eb \u2013 2,720,602 lek\u00eb = 28,065,398 lek\u00eb<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

5.4 N\u00ebse pasuria e paluajtshme tok\u00eb, 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 DVASHK.<\/p>\n\n\n\n

6. Raste t\u00eb ve\u00e7anta p\u00ebr<\/strong> tatimin mbi t\u00eb ardhurat personale, q\u00eb rrjedhin nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme<\/strong><\/strong><\/h2>\n\n\n\n

6.1 Shitja e nj\u00eb pasurie t\u00eb paluajtshme t\u00eb p\u00ebrfituar nga nj\u00eb kontrat\u00eb shk\u00ebmbimi truall me nd\u00ebrtes\u00eb<\/p>\n\n\n\n

6.1.1 N\u00eb momentin e shk\u00ebmbimit t\u00eb truallit me sip\u00ebrfaqe nd\u00ebrtimi, n\u00eb baz\u00eb t\u00eb nj\u00eb kontrate shk\u00ebmbimi, nuk lind detyrim p\u00ebr llogaritje t\u00eb fitimit kapital nga transferimi i pasuris\u00eb s\u00eb paluajtshme, si p\u00ebr shoq\u00ebrit\u00eb e nd\u00ebrtimit ashtu edhe p\u00ebr pronar\u00ebt e truallit pavar\u00ebsisht nga statusi. N\u00eb k\u00ebt\u00eb rast, fitimi kapital lind n\u00eb momentin e tjet\u00ebrsimit t\u00eb pasuris\u00eb s\u00eb paluajtshme t\u00eb fituar nga shk\u00ebmbimi.<\/p>\n\n\n\n

6.1.2 N\u00eb rastin e shitjes s\u00eb nj\u00eb pasurie t\u00eb paluajtshme t\u00eb p\u00ebrfituar nga nj\u00eb kontrat\u00eb shk\u00ebmbimi truall me nd\u00ebrtes\u00eb, p\u00ebr t\u00eb llogaritur fitimin kapital t\u00eb realizuar, vlera n\u00eb blerje dhe vlera n\u00eb shitje p\u00ebrcaktohet si n\u00eb vijim:<\/p>\n\n\n\n

a) Vlera 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

i. Vlera e truallit, p\u00ebr met\u00ebr katror t\u00eb dh\u00ebn\u00eb n\u00eb k\u00ebmbim t\u00eb p\u00ebrfitimit t\u00eb sip\u00ebrfaqes s\u00eb banimit\/tregtis\u00eb\/sh\u00ebrbimit, p\u00ebrcaktohet bazuar n\u00eb vler\u00ebn, q\u00eb ka patur trualli i dh\u00ebn\u00eb n\u00eb transaksionin e fundit p\u00ebrpara shk\u00ebmbimit. Kur pronari i truallit, e ka p\u00ebrfituar k\u00ebt\u00eb truall me nj\u00eb transaksion (qoft\u00eb kontrat\u00eb blerje, shk\u00ebmbim, trash\u00ebgimi, dhurim, heqje dor\u00eb apo rivler\u00ebsim i pasuris\u00eb s\u00eb paluajtshme), p\u00ebr t\u00eb cilin \u00ebsht\u00eb llogaritur tatimi dhe ky akt \u00ebsht\u00eb regjistruar pran\u00eb organit kompetent p\u00ebr regjistrimin e pasurive t\u00eb paluajtshme, vlera n\u00eb blerje do t\u00eb jet\u00eb vlera sipas regjistrimit t\u00eb fundit t\u00eb k\u00ebsaj pasurie mbi t\u00eb cil\u00ebn \u00ebsht\u00eb llogaritur tatimi. Kjo vler\u00eb n\u00eb rast se ekziston nj\u00eb akt tjet\u00ebrsimi pasurie, i mund\u00ebsohet noter\u00ebve gjat\u00eb k\u00ebrkes\u00ebs p\u00ebr tjet\u00ebrsimin e pasuris\u00eb s\u00eb paluajtshme nga organi kompetent p\u00ebr tjet\u00ebrsimin e pasuris\u00eb s\u00eb paluajtshme,<\/p>\n\n\n\n

ii. N\u00eb rastet kur p\u00ebr truallin e k\u00ebmbyer nuk ekziston nj\u00eb vler\u00eb sipas parashikimeve t\u00eb paragrafit (i), si vler\u00eb e truallit p\u00ebr met\u00ebr katror t\u00eb dh\u00ebn\u00eb n\u00eb k\u00ebmbim t\u00eb p\u00ebrfitimit t\u00eb sip\u00ebrfaqes s\u00eb banimit ose tregtis\u00eb ose sh\u00ebrbimit do t\u00eb konsiderohet vlera, sipas \u00e7mimeve p\u00ebr m2<\/sup> sip\u00ebrfaqe trualli t\u00eb dh\u00ebn\u00eb si\u00e7 parashikohet n\u00eb hart\u00ebn e vlerave t\u00eb tok\u00ebs n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb sipas Vendimit t\u00eb K\u00ebshillit t\u00eb Ministrave n\u00eb fuqi n\u00eb momentin e regjistrimit t\u00eb kontrat\u00ebs s\u00eb shk\u00ebmbimit nd\u00ebrmjet investitorit dhe pronarit t\u00eb truallit n\u00eb organin p\u00ebrgjegj\u00ebs p\u00ebr regjistrimin e pasuris\u00eb s\u00eb paluajtshme.<\/p>\n\n\n\n

b) Vlera n\u00eb shitje e nd\u00ebrtes\u00ebs p\u00ebrcaktohet n\u00eb kontrat\u00ebn e shitjes, e cila \u00ebsht\u00eb n\u00ebnshkruar nga pal\u00ebt (shit\u00ebsi dhe bler\u00ebsi). Kontrata parashikon 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. Kontrata shoq\u00ebrohet me certifikat\u00ebn e pron\u00ebsis\u00eb\/v\u00ebrtetimin hipotekor, kartel\u00ebn, hart\u00eb, planimetrin\u00eb (sipas rastit) dhe dokumentet e tjera, q\u00eb sh\u00ebrbejn\u00eb p\u00ebr regjistrimin e pasuris\u00eb s\u00eb paluajtshme sipas legjislacionit t\u00eb fush\u00ebs.<\/p>\n\n\n\n

Kjo vler\u00eb n\u00eb shitje e p\u00ebrcaktuar n\u00eb kontrat\u00ebn e shitjes, p\u00ebr efekt t\u00eb llogaritjes s\u00eb detyrimit tatimor nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme, krahasohet me \u00e7mimet e referenc\u00ebs. N\u00eb rastet kur vlera e pasuris\u00eb sipas \u00e7mimit t\u00eb shitjes p\u00ebr met\u00ebr katror (m2<\/sup>) t\u00eb p\u00ebrcaktuar n\u00eb kontrat\u00eb \u00ebsht\u00eb m\u00eb e ul\u00ebt se vlera sipas \u00e7mimeve referuese, at\u00ebher\u00eb si \u00e7mim i supozuar shitje do t\u00eb merret n\u00eb konsiderat\u00eb \u00e7mimi i referenc\u00ebs s\u00eb zon\u00ebs\/qytetit.<\/p>\n\n\n\n

Shembull nr. 13 \u2013 Fitimi kapital nga shitja e nd\u00ebrtesave t\u00eb p\u00ebrfituara nga nj\u00eb kontrat\u00eb shk\u00ebmbimi truall me nd\u00ebrtes\u00eb<\/strong><\/td><\/tr>
Individi AA ka n\u00eb pron\u00ebsi t\u00eb tij nj\u00eb apartament n\u00eb qytetin e Beratit, me sip\u00ebrfaqe 72 m2<\/sup> t\u00eb cilin e ka p\u00ebrfituar nga nj\u00eb kontrat\u00eb shk\u00ebmbimi truall me nd\u00ebrtes\u00eb. K\u00ebt\u00eb apartament ja shet individit CC me kontrat\u00eb shitje t\u00eb dat\u00ebs 12.1.2024, me \u00e7mimin 3,700,000 lek\u00eb. N\u00eb lidhje me kontrat\u00ebn e shk\u00ebmbimit sqarojm\u00eb se individi AA e ka lidhur kontrat\u00ebn e sip\u00ebrmarrjes me kompanin\u00eb e nd\u00ebrtimit \u201cBB sh.p.k\u201d n\u00eb dat\u00eb 5.7.2014 dhe e ka regjistruar n\u00eb DVASHK n\u00eb dat\u00ebn 20.9.2016. Trualli objekt i k\u00ebsaj kontrate ka nj\u00eb sip\u00ebrfaqe prej 720 m2<\/sup> dhe ndodhet n\u00eb qytetin e Beratit. K\u00ebt\u00eb truall, pronari i truallit e ka p\u00ebrfituar si trash\u00ebgimtar nga babai dhe nuk kemi as vler\u00eb n\u00eb blerje dhe as tatim t\u00eb llogaritur m\u00eb par\u00eb p\u00ebr k\u00ebt\u00eb tok\u00eb.N\u00eb k\u00ebmbim t\u00eb k\u00ebtij trualli, pronari i tok\u00ebs ka p\u00ebrfituar 4 apartamente nga shoq\u00ebria nd\u00ebrtuese me kontrat\u00eb shk\u00ebmbimi dhe jan\u00eb regjistruar n\u00eb DVASHK n\u00eb dat\u00ebn 20.09.2016. Apartamentet e nd\u00ebrtuara kan\u00eb nj\u00eb sip\u00ebrfaqe p\u00ebrkat\u00ebsisht 56 m2<\/sup>, 72 m2<\/sup>, 74 m2<\/sup> dhe 86 m2<\/sup>.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn n\u00eb shitje t\u00eb banes\u00ebs, krahasojm\u00eb vler\u00ebn e shitjes sipas kontrat\u00ebs, me \u00e7mimet e referenc\u00ebs p\u00ebr banesat. Vlera e apartamentit, sipas \u00e7mimeve t\u00eb referenc\u00ebs \u00ebsht\u00eb:<\/em> 72 m2<\/sup> x (41,400 lek\u00eb\/ m2 <\/sup>\u2013 1% * 7 vite p\u00ebrdorimi * 41,400 lek\u00eb\/ m2<\/sup>)<\/em> = 2,772,144 lek\u00eb<\/em> Duke qen\u00eb se vlera me \u00e7mimet e referenc\u00ebs \u00ebsht\u00eb m\u00eb e vog\u00ebl se vlera e pasqyruar n\u00eb kontrat\u00ebn e shitjes, at\u00ebher\u00eb si vler\u00eb n\u00eb shitje do t\u00eb merret vlera n\u00eb kontrat\u00ebn e shitjes, pra vlera 3,700,000 lek\u00eb (vlera n\u00eb shitje).<\/em><\/td><\/tr>
Vlera n\u00eb blerje<\/td>Si vler\u00eb n\u00eb blerje do t\u00eb llogarisim vler\u00ebn, sipas \u00e7mimit t\u00eb pjes\u00ebs s\u00eb truallit q\u00eb i takon apartamentit prej 72 m2<\/sup> q\u00eb shet individi AA.<\/em> Vlera e truallit n\u00eb dat\u00ebn 20.9.2016, kur \u00ebsht\u00eb b\u00ebr\u00eb regjistrimi n\u00eb DVASHK-n\u00eb i kontrat\u00ebs s\u00eb k\u00ebmbimit, ka qen\u00eb 4,183 lek\u00eb m2<\/sup>. Pra, vlera totale e truallit ka qen\u00eb 720 m2<\/sup> x 4,183 lek\u00eb\/m2<\/sup> = 3,011,760 lek\u00eb. Kjo vler\u00eb trualli \u00ebsht\u00eb k\u00ebmbyer me: 56 m2<\/sup> + 72 m2<\/sup> + 74 m2<\/sup> + 86 m2<\/sup> = 288 m2<\/sup> sip\u00ebrfaqe nd\u00ebrtimi.<\/em> Pra, p\u00ebr rrjedhoj\u00eb vlera e 1 m2<\/sup> sip\u00ebrfaqe nd\u00ebrtimi t\u00eb p\u00ebrfituar \u00ebsht\u00eb:<\/em> 3,011,760 lek\u00eb : 288 m2<\/sup> = 10,457.5 lek\u00eb m2<\/sup><\/em> Meqen\u00ebse individi AA shet vet\u00ebm 72 m2<\/sup>, vlera q\u00eb do t\u00eb llogaritet si \u00e7mim blerjeje p\u00ebr k\u00ebt\u00eb apartament do t\u00eb jet\u00eb:<\/em> 10,457.5 lek\u00eb\/m2<\/sup> x 72 m2<\/sup> = 752,940 lek\u00eb<\/em><\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi q\u00eb duhet t\u00eb paguaj\u00eb shit\u00ebsi AA \u00ebsht\u00eb:<\/em> (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15 %<\/em> (3,700,000 \u2013 752,940 ) x 15% = 442,059 lek\u00eb<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

6.2 Shitja nj\u00ebkoh\u00ebsisht e tok\u00ebs truall dhe nd\u00ebrtes\u00eb<\/p>\n\n\n\n

N\u00eb rast t\u00eb shitjes nj\u00ebkoh\u00ebsisht t\u00eb tok\u00ebs truall dhe nd\u00ebrtes\u00ebs brenda k\u00ebtij trualli, p\u00ebr efekt t\u00eb llogaritjes s\u00eb detyrimit tatimor, do t\u00eb llogariten ve\u00e7mas vlera e detyrimit tatimor nga shitja e nd\u00ebrtes\u00ebs, dhe vlera e detyrimit tatimor t\u00eb shitjes s\u00eb tok\u00ebs truall.<\/p>\n\n\n\n

N\u00eb k\u00ebt\u00eb rast, vlera n\u00eb shitje dhe vlera n\u00eb blerje do t\u00eb llogariten m\u00eb vete p\u00ebr nd\u00ebrtes\u00ebn dhe m\u00eb vete p\u00ebr tok\u00ebn truall, p\u00ebrkat\u00ebsisht sipas parashikimeve t\u00eb paragrafit 4 dhe paragrafit 5. t\u00eb k\u00ebtij udh\u00ebzimi.  <\/p>\n\n\n\n

Shembull nr. 14 \u2013 Vlera n\u00eb shitje e tjet\u00ebrsimit nj\u00ebkoh\u00ebsisht t\u00eb tok\u00ebs truall dhe nd\u00ebrtes\u00ebs brenda k\u00ebtij trualli, me kontrat\u00eb shitje<\/strong><\/td><\/tr>
Nj\u00eb individ AA, banues n\u00eb Pogradec, ka n\u00eb pron\u00ebsi t\u00eb tij nj\u00eb banes\u00eb 2-kat\u00ebshe, e cila \u00ebsht\u00eb ngritur mbi nj\u00eb sip\u00ebrfaqe toke prej 100 m2<\/sup>, si dhe nj\u00eb sip\u00ebrfaqe trualli t\u00eb lir\u00eb 300 m2<\/sup>, p\u00ebrreth k\u00ebsaj nd\u00ebrtese, t\u00eb p\u00ebrfituar n\u00eb vitin 2007 me vendim t\u00eb Komisionit t\u00eb Kthimit t\u00eb Pronave. Viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 2004. K\u00ebt\u00eb pron\u00eb, individi AA ja shet bler\u00ebsit BB me vler\u00ebn 7,500,000 lek\u00eb, me kontrat\u00ebn e shitjes dat\u00eb 13.1.2024. *N\u00eb k\u00ebt\u00eb rast detyrimi tatimor llogaritet si shum\u00eb e: detyrimi tatimor t\u00eb llogaritur p\u00ebr nd\u00ebrtes\u00ebn 200 m2<\/sup> (100 m2<\/sup> x 2 kate sip\u00ebrfaqe nd\u00ebrtimi), dhe detyrimi tatimor i llogaritur p\u00ebr sip\u00ebrfaqen totale t\u00eb truallit prej 300 m2<\/sup>.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn n\u00eb blerje krahasojm\u00eb vler\u00ebn e pron\u00ebs bazuar n\u00eb \u00e7mimet referuese me vler\u00ebn n\u00eb kontrat\u00ebn e shitjes. a. Vlera n\u00eb shitje e nd\u00ebrtes\u00ebs:<\/em> Duke qen\u00eb se n\u00eb kontrat\u00ebn e shitjes vlera \u00ebsht\u00eb p\u00ebrcaktuar p\u00ebr t\u00eb gjith\u00eb pasurin\u00eb (truall + nd\u00ebrtes\u00eb), p\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn e nd\u00ebrtes\u00ebs, nga vlera e p\u00ebrgjithshme e p\u00ebrcaktuar n\u00eb kontrat\u00eb zbresim vler\u00ebn e truallit sipas hart\u00ebs s\u00eb vlerave (400 m2<\/sup> truall x 220 lek\u00eb\/m2<\/sup> = 88,000 lek\u00eb), pra vlera e nd\u00ebrtes\u00ebs sipas kontrat\u00ebs s\u00eb shitjes \u00ebsht\u00eb: 7,500,000 \u2013 98,400 = 7,401,600 lek\u00eb Vlera n\u00eb shitje e nd\u00ebrtes\u00ebs sipas \u00e7mimeve t\u00eb referenc\u00ebs p\u00ebr vitin 2024 \u00ebsht\u00eb:
200 m2<\/sup> x (49,900 lek\u00eb\/m2<\/sup> – 1%* 19 vite*49,900 lek\u00eb\/m2<\/sup>) = 8,083,800 lek\u00eb Duke qen\u00eb se vlera e nd\u00ebrtes\u00ebs sipas \u00e7mimeve t\u00eb referenc\u00ebs \u00ebsht\u00eb me e madhe se ajo n\u00eb kontrat\u00ebn e shitjes, si vler\u00eb n\u00eb shitje p\u00ebr nd\u00ebrtes\u00ebn merret ajo sipas \u00e7mimit t\u00eb referenc\u00ebs, pra vlera 8,083,800 lek\u00eb.   b. Vlera n\u00eb shitje e truallit<\/em> N\u00eb k\u00ebt\u00eb rast do t\u00eb jet\u00eb \u00e7mimi i p\u00ebrcaktuar sipas hart\u00ebs s\u00eb vlerave t\u00eb llogaritur m\u00eb lart, i cili korrespondon dhe me vler\u00ebn n\u00eb shitje t\u00eb zbritur p\u00ebr truallin nga kontrata e shitjes. 400 m2<\/sup> truall x 220 lek\u00eb\/ m2<\/sup> = 88 000 lek\u00eb<\/td><\/tr>
Vlera n\u00eb blerje<\/td>Vlera n\u00eb blerje, duke qen\u00eb se pasuria e paluajtshme nuk ka vler\u00eb paraardh\u00ebse, do t\u00eb merret: a. Vlera n\u00eb blerje e nd\u00ebrtes\u00ebs:<\/em> N\u00eb lidhje me nd\u00ebrtes\u00ebn do t\u00eb llogaritet vlera sipas kostos s\u00eb shfryt\u00ebzimit t\u00eb vitit t\u00eb regjistrimit t\u00eb pron\u00ebsis\u00eb mbi k\u00ebt\u00eb pasuri t\u00eb paluajtshme (kosto e vitit 2004): 200 m2<\/sup> x 29,166 lek\u00eb = 5,833,200 lek\u00eb b. Vlera n\u00eb blerje e truallit<\/em> N\u00eb lidhje me truallin, duke qen\u00eb se trualli \u00ebsht\u00eb p\u00ebrfituar sipas VKKP-s\u00eb n\u00eb vitin 2007, vlera n\u00eb blerje \u00ebsht\u00eb: 400 m2<\/sup> x 220 lek\u00eb\/m2<\/sup> : 1.514 (indeksi i vitit 2007) = 58,124 lek\u00eb<\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi q\u00eb duhet t\u00eb paguaj\u00eb shit\u00ebsi AA \u00ebsht\u00eb: a. Tatimi llogaritur p\u00ebr nd\u00ebrtes\u00ebn (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15 % (8,083,800 lek\u00eb \u2013 5 833 200 lek\u00eb) x 15 % = 337,590 lek\u00eb<\/em> b. Tatimi llogaritur p\u00ebr truallin (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15 % (88,000 lek\u00eb \u201358,124 lek\u00eb) x 15 % = 4,481 lek\u00eb<\/em> Detyrimi tatimor gjithsej \u00ebsht\u00eb: (detyrimi tatimor p\u00ebr nd\u00ebrtes\u00ebn + detyrimi tatimor p\u00ebr truallin) 337,590 lek\u00eb + 4,481 lek\u00eb = 342,071 lek\u00eb<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

6.3 Shitja e pasurive t\u00eb paluajtshme t\u00eb p\u00ebrfituara nga Enti Komb\u00ebtar i Banesave<\/p>\n\n\n\n

Enti Komb\u00ebtar i Banesave (EKB), t\u00eb gjitha kontratat, q\u00eb lidh me qytetar\u00ebt p\u00ebr shitblerjen e banesave, i vler\u00ebson dhe i shet me koston reale t\u00eb t\u00eb gjitha shpenzimeve direkte, q\u00eb jan\u00eb b\u00ebr\u00eb p\u00ebr nd\u00ebrtimin e apartamentit. Vler\u00ebsimi i apartamentit, q\u00eb i dor\u00ebzon qytetari EKB-s\u00eb, b\u00ebhet duke shum\u00ebzuar sip\u00ebrfaqen e shfryt\u00ebzimit t\u00eb apartamentit me koston e shfryt\u00ebzimit, t\u00eb vitit kur \u00ebsht\u00eb marr\u00eb n\u00eb dor\u00ebzim banesa e re e nd\u00ebrtuar nga EKB-ja me fonde shtet\u00ebrore, n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb trajtuar qytetari q\u00eb e dor\u00ebzon k\u00ebt\u00eb apartament.<\/p>\n\n\n\n

Shembull nr. 15 \u2013 Vlera n\u00eb blerje e nd\u00ebrtesave t\u00eb p\u00ebrfituara nga EKB, kundrejt nj\u00eb shume dhe prone<\/strong><\/td><\/tr>
Qytetari AA, banues n\u00eb Divjak\u00eb, n\u00eb vitin 2016 merr nga EKB-ja nj\u00eb apartament dy dhoma dhe nj\u00eb kuzhin\u00eb me sip\u00ebrfaqe 110 m2<\/sup>.Viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 2015. Qytetari n\u00eb kontrat\u00ebn e shitjes s\u00eb b\u00ebr\u00eb me EKB-n\u00eb n\u00eb dat\u00ebn 20.5.2016, i ka dor\u00ebzuar EKB nj\u00eb apartament nj\u00eb dhom\u00eb dhe nj\u00eb kuzhin\u00eb me sip\u00ebrfaqe 60 m2<\/sup>, si dhe detyrohet t\u2018i shlyej\u00eb EKB edhe shum\u00ebn 2,200,000 lek\u00eb. Qytetari AA, n\u00eb dat\u00ebn 15.1.2024, ia shet apartamentin me sip\u00ebrfaqe 110 m2<\/sup> qytetarit BB me kontrat\u00eb shitje me vler\u00ebn 7,000,000 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn n\u00eb shitje, krahasojm\u00eb \u00e7mimin e referenc\u00ebs s\u00eb apartamentit me vler\u00ebs n\u00eb kontrat\u00ebn e shitjes: Llogarisim vler\u00ebn n\u00eb shitje me \u00e7mimin referues:<\/em> 110 m2<\/sup> x (40,100 lek\u00eb\/m2<\/sup> \u2013 1% * 8 vite p\u00ebrdorimi * 40,100 lek\u00eb\/m2<\/sup>)<\/em> = 4,058,120 lek\u00eb<\/em> Duke qen\u00eb se vlera sipas kontrat\u00ebs s\u00eb shitjes \u00ebsht\u00eb m\u00eb e madhe se ajo sipas \u00e7mimeve t\u00eb referenc\u00ebs, si vler\u00eb n\u00eb shitje p\u00ebr llogaritjen e tatimit merret vlera sipas kontrat\u00ebs s\u00eb shitjes 7,000,000 lek\u00eb (vlera n\u00eb shitje).<\/em><\/td><\/tr>
Vlera n\u00eb blerje<\/td>P\u00ebr t\u00eb llogaritur \u00e7mimin e blerjes s\u00eb apartamentit, n\u00eb k\u00ebt\u00eb rast llogaritet shuma e paguar ndaj EKB-s\u00eb si dhe vlera e apartamentit t\u00eb dh\u00ebn\u00eb n\u00eb k\u00ebmbim duke u bazuar n\u00eb koston e shfryt\u00ebzimit t\u00eb vitit n\u00eb t\u00eb cilin \u00ebsht\u00eb marr\u00eb n\u00eb dor\u00ebzim banesa e re e nd\u00ebrtuar nga EKB-ja (kosto e vitit 2016). 60 m2<\/sup> x 37,983 lek\u00eb\/m2<\/sup> = 2,278,980 lek\u00eb<\/em> Vlera n\u00eb blerje \u00ebsht\u00eb:<\/em> 2,278,980 lek\u00eb + 2,200,000 lek\u00eb= 4,478,980 lek\u00eb<\/em><\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi q\u00eb duhet t\u00eb paguaj\u00eb shit\u00ebsi AA \u00ebsht\u00eb: (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15 % (7,000,000 \u20134,478,980) x 15 % = 378,153 lek\u00eb<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
Shembull nr. 16 \u2013 Vlera n\u00eb blerje e nd\u00ebrtesave t\u00eb p\u00ebrfituara falas nga EKB<\/strong><\/td><\/tr>
Individi AA, me banim n\u00eb Lezh\u00eb, i persekutuar politik, me kontrat\u00ebn e shitblerjes, dat\u00eb 23.2.2002, ka p\u00ebrfituar falas nga EKB-ja nj\u00eb banes\u00eb me sip\u00ebrfaqe 98 m2<\/sup>, t\u00eb cil\u00ebn e ka regjistruar n\u00eb DVASHK n\u00eb vitin 2008.Viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 2001. N\u00eb dat\u00ebn 17.1.2024, individi AA n\u00ebnshkruan nj\u00eb kontrat\u00eb shitblerje me individin BB, t\u00eb cilit i shet sht\u00ebpin\u00eb m\u00eb vler\u00ebn 5,700,000 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn n\u00eb shitje, krahasojm\u00eb \u00e7mimin e referenc\u00ebs s\u00eb apartamentit me vler\u00ebs n\u00eb kontrat\u00ebn e shitjes: Llogarisim vler\u00ebn n\u00eb shitje me \u00e7mimin referues:<\/em> 98 m2<\/sup> x (56,000 lek\u00eb\/m2<\/sup> \u2013 1% * 22 vite p\u00ebrdorimi * 56,000 lek\u00eb\/m2<\/sup>)<\/em> = 4,280,640 lek\u00eb<\/em> Duke qen\u00eb se vlera sipas kontrat\u00ebs s\u00eb shitjes \u00ebsht\u00eb m\u00eb e madhe se ajo sipas \u00e7mimeve t\u00eb referenc\u00ebs, si vler\u00eb n\u00eb shitje p\u00ebr llogaritjen e tatimit merret vlera sipas kontrat\u00ebs s\u00eb shitjes 5,700,000 lek\u00eb (vlera n\u00eb shitje).<\/em><\/td><\/tr>
Vlera n\u00eb blerje<\/td>Vlera n\u00eb blerje p\u00ebr banes\u00ebn, e cila nuk ka vler\u00eb t\u00eb p\u00ebrcaktuar n\u00eb blerje (pasi \u00ebsht\u00eb marr\u00eb falas), \u00ebsht\u00eb e barabart\u00eb me vler\u00ebn sipas kostos s\u00eb vitit n\u00eb t\u00eb cilin \u00ebsht\u00eb regjistruar pasuria n\u00eb DVASHK (kosto e vitit 2008):<\/em> 98 m2<\/sup> x 33,745 lek\u00eb\/m2 <\/sup>= 3,307,010 lek\u00eb<\/em><\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi q\u00eb duhet t\u00eb paguaj\u00eb shit\u00ebsi AA \u00ebsht\u00eb: (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15 % (5,700,000 lek\u00eb \u2013 3,307,010 lek\u00eb) x 15% = 358,949 lek\u00eb<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
Shembull nr. 17 \u2013 Vlera n\u00eb blerje e nd\u00ebrtesave t\u00eb p\u00ebrfituara nga EKB-ja me statusin e t\u00eb pastrehut<\/strong><\/td><\/tr>
Enti Komb\u00ebtar i Banesave (EKB) n\u00eb qytetin e Bilishtit, n\u00eb vitin 2015 i shet individit AA nj\u00eb banes\u00eb me sip\u00ebrfaqe 98 m2<\/sup> me kontrat\u00eb shitblerje dat\u00eb 11.7.2015. Viti i fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb s\u00eb k\u00ebsaj prone p\u00ebr her\u00eb t\u00eb par\u00eb \u00ebsht\u00eb viti 2014. N\u00eb kontrat\u00eb thuhet se vlera e apartamentit sipas shpenzimeve t\u00eb EKB-s\u00eb ka kushtuar 1,800,000 lek\u00eb. Duke qen\u00eb se individi AA, thuhet n\u00eb kontrat\u00eb, ka statusin si i pastreh\u00eb, nga vlera e apartamentit do t’i falen 30% e shum\u00ebs, pra 540,000 lek\u00eb, dhe vlera p\u00ebrfundimtare, q\u00eb duhet t\u00eb shlyej\u00eb individi AA p\u00ebr EKB \u00ebsht\u00eb 1,260,000 lek\u00eb. Individi AA, n\u00eb vitin 2024, vendos ta shes\u00eb apartamentin e tij dhe me kontrat\u00ebn e shitblerjes dat\u00eb 22.04.2024, k\u00ebt\u00eb apartament ia shet individit BB n\u00eb vler\u00ebn 3,430,000 lek\u00eb.<\/td><\/tr>
Vlera n\u00eb shitje<\/td>P\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn n\u00eb shitje, krahasojm\u00eb \u00e7mimin e referenc\u00ebs s\u00eb apartamentit me vler\u00ebs n\u00eb kontrat\u00ebn e shitjes: Llogarisim vler\u00ebn n\u00eb shitje me \u00e7mimin referues:<\/em> 98 m2<\/sup> x (35,000 lek\u00eb\/m2<\/sup> \u2013 1% * 9 vite p\u00ebrdorimi * 35,000 lek\u00eb\/m2<\/sup>)<\/em> = 3,121,300 lek\u00eb<\/em> Duke qen\u00eb se vlera sipas kontrat\u00ebs s\u00eb shitjes \u00ebsht\u00eb m\u00eb e madhe se ajo sipas \u00e7mimeve t\u00eb referenc\u00ebs, si vler\u00eb n\u00eb shitje p\u00ebr llogaritjen e tatimit merret vlera sipas kontrat\u00ebs s\u00eb shitjes 3,430,000 lek\u00eb (vlera n\u00eb shitje).<\/em><\/td><\/tr>
Vlera n\u00eb blerje<\/td>Vlera n\u00eb blerje p\u00ebr banes\u00ebn e bler\u00eb nga EKB-ja me kontrat\u00ebn e shitjes s\u00eb dat\u00ebs 11.7.2010, \u00ebsht\u00eb vlera q\u00eb ka paguar n\u00eb fakt individi AA, pas faljes 30 % t\u00eb b\u00ebr\u00eb, pra vlera 1,260,000 lek\u00eb.<\/em><\/td><\/tr>
Tatimi i llogaritur<\/td>Tatimi q\u00eb duhet t\u00eb paguaj\u00eb shit\u00ebsi AA \u00ebsht\u00eb:   (vlera n\u00eb shitje \u2013 vler\u00ebn n\u00eb blerje) x 15 % (3,430,000 lek\u00eb \u2013 1,260,000 lek\u00eb) x 15 % = 325,500 lek\u00eb<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

6.4 Shitja e detyruar e pasurive t\u00eb paluajtshme nga personat juridik\u00eb publik\u00eb apo subjekte t\u00eb barazuar me ta (zyr\u00eb p\u00ebrmbarimi)<\/p>\n\n\n\n

Nuk i n\u00ebnshtrohen dispozitave t\u00eb k\u00ebtij udh\u00ebzimi rastet e shitjes s\u00eb detyruar t\u00eb pasurive t\u00eb paluajtshme nga personat juridik\u00eb publik\u00eb apo subjekte t\u00eb barazuar me ta (zyr\u00eb p\u00ebrmbarimi), kur procedura e shitjes \u00ebsht\u00eb e parashikuar n\u00eb akte ligjore e n\u00ebnligjore.<\/p>\n\n\n\n

Shembull nr. 18 \u2013 Shitja e detyruar e pasurive t\u00eb paluajtshme nga personat juridik\u00eb publik\u00eb apo subjekte t\u00eb barazuar me ta (zyr\u00eb p\u00ebrmbarimi)<\/strong><\/td><\/tr>
Individi AA ka n\u00eb pron\u00ebsi t\u00eb tij nj\u00eb apartament me sip\u00ebrfaqe 89 m2<\/sup>, t\u00eb cilin e ka v\u00ebn\u00eb n\u00eb hipotek\u00eb bankare p\u00ebr kredin\u00eb e marr\u00eb nga banka \u201cZeta\u201d n\u00eb shum\u00ebn 1,000,000 lek\u00eb. Individi AA, huamarr\u00ebs n\u00eb bank\u00eb, nuk shlyen dot kredin\u00eb e cila n\u00eb dhjetor t\u00eb vitit 2014 ka arritur shum\u00ebn 3,500,000 lek\u00eb. Banka, n\u00ebp\u00ebrmjet nj\u00eb vendimi gjykate t\u00eb dat\u00ebs 5.1.2024 ka nxjerr\u00eb n\u00eb ankand apartamentin e debitorit AA. N\u00ebp\u00ebrmjet ankandit banka ia shet pasurin\u00eb individit BB p\u00ebr shum\u00ebn 4,000,000 lek\u00eb, nga t\u00eb cilat 3,500,000 lek\u00eb i ark\u00ebton n\u00eb llogari t\u00eb saj dhe 500,000 lek\u00eb ia kthen debitorit AA.<\/td><\/tr>
Shitje e p\u00ebrjashtuar<\/td>Shitja e b\u00ebr\u00eb me ankand nga banka t\u00eb apartamentit t\u00eb individit AA, nuk \u00ebsht\u00eb subjekt i tatimit mbi t\u00eb ardhurat personale nga kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb.<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

6.5 Pjes\u00ebtimi i pasuris\u00eb n\u00eb bashk\u00ebpron\u00ebsi \u00ebsht\u00eb objekt i tatimit, sipas k\u00ebtij udh\u00ebzimi, vet\u00ebm n\u00eb rastet <\/em>kur plot\u00ebsohen nj\u00eb nga k\u00ebto dy kushte:<\/p>\n\n\n\n

a) nga ndarja n\u00eb natyr\u00eb e pasuris\u00eb krijohet pabarazi e pjes\u00ebve, sipas kuptimit t\u00eb nenit 207 t\u00eb Kodit Civil; dhe<\/p>\n\n\n\n

b) vlera e kompensimit t\u00eb pjes\u00ebve ideale pas pjes\u00ebtimit, p\u00ebr bashk\u00ebpronar\u00ebt q\u00eb nuk marrin pjes\u00eb n\u00eb natyr\u00eb nga pasuria, \u00ebsht\u00eb m\u00eb e madhe se vlera e k\u00ebtyre pjes\u00ebve ideale n\u00eb koh\u00ebn e krijimit t\u00eb bashk\u00ebpron\u00ebsis\u00eb.<\/p>\n\n\n\n

6.6 Rastet e shitjes\/dhurim\/shk\u00ebmbim apo heqjes dor\u00eb t\u00eb pasurive t\u00eb paluajtshme nga personat juridik sipas p\u00ebrcaktimeve t\u00eb kreut II t\u00eb Kodit Civil nuk jan\u00eb objekt i dispozitave t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n

6.7 Aktmarr\u00ebveshjet e nd\u00ebrmjet\u00ebsimit sipas parashikimeve t\u00eb ligjit nr. 10385\/2011, \u201cP\u00ebr nd\u00ebrmjet\u00ebsimin n\u00eb zgjidhjen e mosmarr\u00ebveshjeve\u201d, t\u00eb ndryshuar, p\u00ebr kalimin mbi t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb t\u00eb pasurive t\u00eb paluajtshme midis individ\u00ebve, i n\u00ebnshtrohen dispozitave t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n

KAPITULLI III<\/p>\n\n\n\n

PAGESA E TATIMIT T\u00cb KALIMIT T\u00cb S\u00cb DREJT\u00cbS S\u00cb PRON\u00cbSIS\u00cb<\/h1>\n\n\n\n

1. Tatimi mbi t\u00eb ardhurat nga kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb paguhet nga individi q\u00eb kalon t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb mbi pasurin\u00eb e paluajtshme. Vet\u00ebm n\u00eb rastet e trash\u00ebgimis\u00eb dhurimit dhe heqjes dor\u00eb, ky tatim paguhet nga individi q\u00eb p\u00ebrfiton t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb mbi pasurin\u00eb e paluajtshme.<\/p>\n\n\n\n

2. Drejtorit\u00eb vendore t\u00eb Agjencis\u00eb Shtet\u00ebrore t\u00eb Kadastr\u00ebs (DVASHK) llogarisin dhe ark\u00ebtojn\u00eb detyrimin tatimor p\u00ebrkat\u00ebs, sipas procedurave t\u00eb p\u00ebrcaktuara n\u00eb ligj dhe n\u00eb k\u00ebt\u00eb udh\u00ebzim. Pagesa e detyrimit tatimor b\u00ebhet para kryerjes s\u00eb regjistrimit t\u00eb aktit t\u00eb kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb pasurive t\u00eb paluajtshme, n\u00eb DVASHK, n\u00eb p\u00ebrputhje me aktet ligjore. DVASHK-t\u00eb, mbledhin tatimin e tjet\u00ebrsimit kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr pasurit\u00eb e paluajtshme dhe e derdhin at\u00eb brenda dat\u00ebs 20 t\u00eb muajit pasardh\u00ebs n\u00eb llogarin\u00eb e organit tatimor.<\/p>\n\n\n\n

3. Brenda dat\u00ebs 20 t\u00eb \u00e7do muaji pasardh\u00ebs, DVASHK-t\u00eb d\u00ebrgojn\u00eb n\u00eb Drejtorin\u00eb Rajonale Tatimore evidenc\u00ebn (manuale ose elektronike), e cila p\u00ebrmbledh emrin e individit tatimpagues si dhe shum\u00ebn e llogaritur t\u00eb tatimit mbi t\u00eb ardhurat nga kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb.<\/p>\n\n\n\n

4. N\u00eb rastet e shitjes me rezerv\u00eb t\u00eb pron\u00ebs, t\u00eb parashikuar nga nenet 746\u2013749 t\u00eb Kodit Civil, tatimi i kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb pasuris\u00eb s\u00eb paluajtshme paguhet n\u00eb momentin kur paguhet k\u00ebsti i fundit sipas \u00e7mimit t\u00eb kontrat\u00ebs (plot\u00ebsimi i kushtit), v\u00ebrtetuar kjo me deklarat\u00eb noteriale midis pal\u00ebve, p\u00ebrjashtimisht n\u00ebse pal\u00ebt k\u00ebrkojn\u00eb me vullnetin e tyre kalimin e pron\u00ebsis\u00eb n\u00eb momentin e n\u00ebnshkrimit t\u00eb kontrat\u00ebs (pa u plot\u00ebsuar kushtet), tatimi paguhet n\u00eb momentin e paraqitjes s\u00eb aktit p\u00ebr regjistrim n\u00eb ASHK, pavar\u00ebsisht se kur \u00ebsht\u00eb parashikuar pagimi i k\u00ebstit t\u00eb fundit.<\/p>\n\n\n\n

KAPITULLI IV<\/p>\n\n\n\n

DISPOZITA T\u00cb FUNDIT<\/h1>\n\n\n\n

1. Me hyrjen n\u00eb fuqi t\u00eb k\u00ebtij udh\u00ebzimi, shfuqizohet udh\u00ebzimi nr. 29, dat\u00eb 30.07.2018, \u201cP\u00ebr tatimin e kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pasuris\u00eb s\u00eb paluajtshme\u201d, i ndryshuar.<\/p>\n\n\n\n

2. Ngarkohet Agjencia Shtet\u00ebrore e Kadastr\u00ebs p\u00ebr zbatimin e k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n

Ky udh\u00ebzim hyn n\u00eb fuqi me fillimin e efekteve t\u00eb ligjit nr. 29\/2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar.<\/p>\n\n\n\n

MINIST\u00cbR I FINANCAVE DHE EKONOMIS\u00cb          <\/p>\n\n\n\n

Ervin Mete<\/strong><\/p>\n\n\n\n

DREJTOR I P\u00cbRGJITHSH\u00cbM I AGJENCIS\u00cb SHTET\u00cbRORE T\u00cb KADASTR\u00cbS<\/p>\n\n\n\n

Dall\u00ebndyshe Bici<\/strong><\/p>\n\n\n\n

ANEKSI NR. 1: Indeksimi i \u00e7mimit t\u00eb tok\u00ebs bujq\u00ebsore me inflacionin mesatar vjetor<\/h1>\n\n\n\n
Vitet<\/strong><\/td>Inflacioni mesatar<\/strong><\/td>Koeficient i nd\u00ebrmjet\u00ebm<\/strong><\/td>Indekset 2011<\/strong><\/td><\/tr>
1989<\/td> <\/td> <\/td> <\/td><\/tr>
1990<\/td>1.8<\/td>1.0183<\/td>37.817<\/td><\/tr>
1991<\/td>104.5<\/td>2.0450<\/td>18.492<\/td><\/tr>
1992<\/td>236.6<\/td>3.3656<\/td>5.494<\/td><\/tr>
1993<\/td>30.9<\/td>1.3089<\/td>4.198<\/td><\/tr>
1994<\/td>15.8<\/td>1.1580<\/td>3.625<\/td><\/tr>
1995*<\/td>6.0<\/td>1.0601<\/td>3.419<\/td><\/tr>
1996<\/td>12.8<\/td>1.1276<\/td>3.032<\/td><\/tr>
1997<\/td>32.9<\/td>1.3294<\/td>2.281<\/td><\/tr>
1998<\/td>21.6<\/td>1.2163<\/td>1.875<\/td><\/tr>
1999<\/td>0.4<\/td>1.0040<\/td>1.868<\/td><\/tr>
2000<\/td>0.1<\/td>1.0005<\/td>1.867<\/td><\/tr>
2001<\/td>3.1<\/td>1.0313<\/td>1.810<\/td><\/tr>
2002<\/td>5.2<\/td>1.0522<\/td>1.720<\/td><\/tr>
2003<\/td>2.4<\/td>1.0237<\/td>1.680<\/td><\/tr>
2004<\/td>2.9<\/td>1.0287<\/td>1.634<\/td><\/tr>
2005<\/td>2.4<\/td>1.0237<\/td>1.596<\/td><\/tr>
2006<\/td>2.4<\/td>1.0237<\/td>1.559<\/td><\/tr>
2007<\/td>2.9<\/td>1.0294<\/td>1.514<\/td><\/tr>
2008<\/td>3.4<\/td>1.0336<\/td>1.465<\/td><\/tr>
2009<\/td>2.3<\/td>1.0228<\/td>1.432<\/td><\/tr>
2010<\/td>3.6<\/td>1.0356<\/td>1.383<\/td><\/tr>
2011<\/td>3.5<\/td>1.0345<\/td>1.337<\/td><\/tr>
2012<\/td>2.0<\/td>1.0204<\/td>1.310<\/td><\/tr>
2013<\/td>1.9<\/td>1.0194<\/td>1.285<\/td><\/tr>
2014<\/td>1.6<\/td>1.0163<\/td>1.265<\/td><\/tr>
2015<\/td>1.9<\/td>1.0188<\/td>1.241<\/td><\/tr>
2016<\/td>1.3<\/td>1.0128<\/td>1.226<\/td><\/tr>
2017<\/td>2.0<\/td>1.0201<\/td>1.202<\/td><\/tr>
2018<\/td>2.0<\/td>1.0203<\/td>1.178<\/td><\/tr>
2019<\/td>1.4<\/td>1.0141<\/td>1.161<\/td><\/tr>
2020<\/td>1.6<\/td>1.0162<\/td>1.143<\/td><\/tr>
2021<\/td>2.0<\/td>1.0203<\/td>1.120<\/td><\/tr>
2022<\/td>6.7<\/td>1.0672<\/td>1.049<\/td><\/tr>
2023**<\/td>4.9<\/td>1.0495<\/td>1.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Sh\u00ebnim.<\/p>\n\n\n\n