{"id":31445,"date":"2026-01-15T21:05:33","date_gmt":"2026-01-15T21:05:33","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=31445"},"modified":"2026-01-15T21:05:33","modified_gmt":"2026-01-15T21:05:33","slug":"deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/","title":{"rendered":"Dichiarazione annuale (DIVA): Rimborso delle spese per l'assistenza all'infanzia e l'istruzione (norme, beneficiari, esenzioni)"},"content":{"rendered":"<p class=\"translation-block\">Deklarata Individuale Vjetore e t\u00eb Ardhurave (DIVA)&nbsp;\u00ebsht\u00eb formulari vjetor ku individ\u00ebt deklarojn\u00eb t\u00eb gjitha t\u00eb ardhurat e tyre dhe llogarisin tatimin q\u00eb duhet paguar ose rimbursuar. Q\u00ebllimi i DIVA-s \u00ebsht\u00eb t\u00eb siguroj\u00eb nj\u00eb&nbsp;llogaritje p\u00ebrfundimtare t\u00eb tatimit&nbsp;mbi t\u00eb ardhurat personale, duke marr\u00eb parasysh&nbsp;t\u00eb gjitha burimet e t\u00eb ardhurave&nbsp;dhe zbritjet ligjore t\u00eb lejuara. Me ligjin e ri t\u00eb tatimit mbi t\u00eb ardhurat (<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-4.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ligji Nr. 29\/2023<\/a>) jan\u00eb shtuar&nbsp;leht\u00ebsi fiskale&nbsp;q\u00eb&nbsp;prekin familjet me f\u00ebmij\u00eb&nbsp;\u2013 konkretisht, rimbursime p\u00ebr shpenzimet e rritjes dhe arsimimit t\u00eb f\u00ebmij\u00ebve. M\u00eb posht\u00eb do t\u00eb shpjegojm\u00eb se si funksionon kjo skem\u00eb, kush p\u00ebrfiton, \u00e7far\u00eb ka ndryshuar dhe si ta plot\u00ebsosh vet\u00eb deklarat\u00ebn vjetore p\u00ebr t\u00eb marr\u00eb p\u00ebrfitimin e mundsh\u00ebm.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c7far\u00eb \u00ebsht\u00eb DIVA dhe pse duhet ta dor\u00ebzosh?<\/h2>\n\n\n\n<p>DIVA\u00a0\u00ebsht\u00eb deklarata vjetore e t\u00eb ardhurave personale. N\u00ebse\u00a0ti\u00a0ke realizuar mbi nj\u00eb prag t\u00eb caktuar t\u00eb ardhurash, ke pasur m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs dhe ke t\u00eb ardhura t\u00eb cilat nuk jan\u00eb tatuar; ligji\u00a0t\u00eb detyron ta dor\u00ebzosh\u00a0k\u00ebt\u00eb deklarat\u00eb brenda afatit (deri m\u00eb 31 mars t\u00eb vitit pasardh\u00ebs). Q\u00ebllimi \u00ebsht\u00eb q\u00eb administrata tatimore t\u00eb b\u00ebj\u00eb\u00a0llogaritjen e tatimit\u00a0\u2013 d.m.th. t\u00eb krahasoj\u00eb sa tatim ke paguar gjat\u00eb vitit (p.sh. t\u00eb mbajtur nga paga jote \u00e7do muaj) me sa\u00a0duhej\u00a0t\u00eb paguaje n\u00eb total, duke llogaritur t\u00eb gjitha t\u00eb ardhurat s\u00eb bashku.<\/p>\n\n\n\n<p>N\u00ebse gjat\u00eb vitit ke paguar m\u00eb pak tatim se sa duhej, do t\u00eb dal\u00eb nj\u00eb\u00a0detyrim p\u00ebr pages\u00eb\u00a0shtes\u00eb. N\u00ebse ke paguar m\u00eb shum\u00eb sesa duhej (p.sh. sepse ke p\u00ebrfituar zbritje tatimore shtes\u00eb), at\u00ebher\u00eb krijohet nj\u00eb\u00a0tepric\u00eb kreditore\u00a0\u2013 pra tatimet t\u00eb kan\u00eb\u00a0borxh para p\u00ebr t\u2019i kthyer\u00a0mbrapsht si rimbursim. N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb, DIVA siguron q\u00eb \u00e7do individ n\u00eb fund t\u00eb vitit paguan sakt\u00ebsisht tatimin e ligjsh\u00ebm, as m\u00eb shum\u00eb e as m\u00eb pak.<\/p>\n\n\n\n<p>Kush \u00ebsht\u00eb i detyruar t\u00eb deklaroj\u00eb?\u00a0Sipas ligjit t\u00eb ri,\u00a0duhet t\u00eb plot\u00ebsosh DIVA-n\u00a0n\u00ebse plot\u00ebson\u00a0t\u00eb pakt\u00ebn nj\u00eb\u00a0nga kushtet e m\u00ebposhtme:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>T\u00eb ardhurat e larta<\/strong><\/h3>\n\n\n\n<p>Ke t\u00eb ardhura bruto vjetore mbi\u00a01.2 milion\u00eb lek\u00eb\u00a0(nga \u00e7do burim: pag\u00eb, qira, divident, interesa bankare, fitime kapitale, loj\u00ebra fati, etj.). Ky prag ishte 2 milion\u00eb lek\u00eb, por\u00a0\u00ebsht\u00eb ulur n\u00eb 1.2 milion\u00eb\u00a0duke filluar me t\u00eb ardhurat e vitit 2024.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Pun\u00ebsim i shum\u00ebfisht\u00eb<\/strong><\/h3>\n\n\n\n<p>Ke qen\u00eb i pun\u00ebsuar te\u00a0m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs nj\u00ebkoh\u00ebsisht, pavar\u00ebsisht shum\u00ebs totale t\u00eb t\u00eb ardhurave. Edhe n\u00ebse paga jote e kombinuar \u00ebsht\u00eb n\u00ebn 1.2 milion\u00eb lek\u00eb, fakti q\u00eb ke pasur dy (ose m\u00eb shum\u00eb) paga paralele t\u00eb detyron t\u00eb deklarosh, sepse tatimi duhet rillogaritur mbi totalin.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>T\u00eb ardhura t\u00eb patatueshme gjat\u00eb vitit<\/strong><\/h3>\n\n\n\n<p>Ke realizuar t\u00eb ardhura mbi\u00a050,000 lek\u00eb\u00a0q\u00eb\u00a0nuk jan\u00eb tatimuar n\u00eb momentin e pages\u00ebs. Kjo vlen p.sh. p\u00ebr t\u00eb ardhura nga qiraja (kur qiramarr\u00ebsi \u00ebsht\u00eb individ dhe s\u2019\u00ebsht\u00eb mbajtur tatim), t\u00eb ardhura nga jasht\u00eb vendit, ose \u00e7do t\u00eb ardhur tjet\u00ebr ku s\u2019t\u00eb \u00ebsht\u00eb mbajtur tatimi n\u00eb burim. K\u00ebto raste tani duhen\u00a0deklaruar dhe tatimuar\u00a0p\u00ebrmes DIVA-s.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Edhe personat\u00a0jo-rezident\u00eb\u00a0q\u00eb kan\u00eb realizuar t\u00eb ardhura t\u00eb tatueshme n\u00eb Shqip\u00ebri duhet t\u00eb dor\u00ebzojn\u00eb k\u00ebt\u00eb deklarat\u00eb.<\/p>\n<\/blockquote>\n\n\n\n<p>N\u00ebse ti\u00a0nuk e dor\u00ebzon fare\u00a0deklarat\u00ebn brenda afatit ligjor, gjobitesh me\u00a03,000 lek\u00eb. Po ashtu, n\u00ebse nga deklarata rezulton q\u00eb ke pasur tatime p\u00ebr t\u00eb paguar dhe s\u2019i ke paguar n\u00eb koh\u00eb, do t\u00eb ngarkohesh me\u00a0kamat\u00ebvonesa dhe penalitete\u00a0p\u00ebr vones\u00ebn. Pra, \u00ebsht\u00eb e r\u00ebnd\u00ebsishme ta dor\u00ebzosh n\u00eb koh\u00eb DIVA-n n\u00ebse je i detyruar \u2013 jo vet\u00ebm p\u00ebr t\u00eb shmangur gjobat, por edhe sepse p\u00ebrfiton rimbursimet apo zbritjet tatimore q\u00eb t\u00eb takojn\u00eb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Si funksionon rimbursimi p\u00ebr f\u00ebmij\u00ebt n\u00eb ngarkim dhe shpenzimet arsimore t\u00eb f\u00ebmij\u00ebve?<\/h2>\n\n\n\n<p>Leht\u00ebsit\u00eb m\u00eb t\u00eb reja fiskale (t\u00eb vendosura nga ligji i ri) lidhen me\u00a0kompensimin tatimor p\u00ebr familjet me f\u00ebmij\u00eb n\u00eb ngarkim. Kjo skem\u00eb fillon e zbatohet p\u00ebr t\u00eb ardhurat e vitit\u00a02025 e n\u00eb vazhdim, q\u00eb do thot\u00eb se p\u00ebr her\u00eb t\u00eb par\u00eb do ta shohim n\u00eb praktik\u00eb n\u00eb deklarat\u00ebn q\u00eb dor\u00ebzohet n\u00eb mars 2026.\u00a0<\/p>\n\n\n\n<p>Si funksionon?\u00a0Kur plot\u00ebson DIVA-n, do t\u00eb kesh mund\u00ebsi t\u00eb deklarosh nj\u00eb shum\u00eb t\u00eb caktuar si\u00a0shpenzim i zbritsh\u00ebm\u00a0p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00ebn 18 vje\u00e7 dhe p\u00ebr shpenzimet arsimore t\u00eb tyre. K\u00ebto shpenzime t\u00eb deklaruara ulen nga baza tatimore vjetore,\u00a0rillogaritet tatimi i ri\u00a0mbi paga, dhe krahasohet me tatimin q\u00eb ke paguar gjat\u00eb vitit.\u00a0N\u00ebse tatimi i rillogaritur del m\u00eb i ul\u00ebt\u00a0se ai q\u00eb ke paguar gjat\u00eb vitit, diferenca\u00a0t\u00eb kthehet mbrapsht si rimbursim\u00a0nga administrata tatimore.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Pra, nuk \u00ebsht\u00eb se shteti t\u00eb jep nj\u00eb shum\u00eb fikse parash direkt p\u00ebr \u00e7do f\u00ebmij\u00eb, por t\u00eb\u00a0ul tatimin e paguar\u00a0duke llogaritur\u00a048,000 lek\u00eb m\u00eb pak t\u00eb ardhura t\u00eb tatueshme p\u00ebr \u00e7do f\u00ebmij\u00eb\u00a0dhe deri\u00a0100,000 lek\u00eb shpenzime arsimore\u00a0si t\u00eb zbritshme. Kjo ulje n\u00eb baz\u00ebn tatimore b\u00ebn q\u00eb\u00a0tatimi i ri i llogaritur\u00a0t\u00eb dal\u00eb m\u00eb i vog\u00ebl sesa tatimi q\u00eb ishte mbajtur pa k\u00ebto zbritje.\u00a0<\/p>\n<\/blockquote>\n\n\n\n<p>Shembull:\u00a0N\u00ebse gjat\u00eb 2025-\u00ebs paga jote \u00ebsht\u00eb tatimuar \u00e7do muaj normalisht, kur t\u00eb deklarosh n\u00eb 2026 dhe t\u00eb zbres\u00ebsh shpenzimet p\u00ebr f\u00ebmij\u00ebt, mund t\u00eb rezultoj\u00eb q\u00eb ke paguar, fjala vjen, 30 mij\u00eb lek\u00eb\u00a0m\u00eb shum\u00eb tatim\u00a0sesa duhej. K\u00ebt\u00eb\u00a0diferenc\u00eb prej 30 mij\u00eb lek\u00ebsh ke t\u00eb drejt\u00eb ta rimarr\u00ebsh\u00a0nga tatimet.<\/p>\n\n\n\n<p>Administrata Tatimore ka b\u00ebr\u00eb t\u00eb ditur se, pasi t\u00eb plot\u00ebsosh deklarat\u00ebn me k\u00ebto zbritje n\u00eb mars,\u00a0n\u00ebse rezulton tepric\u00eb kreditore (tatim i mbipaguar), mund t\u00eb b\u00ebsh k\u00ebrkes\u00eb dhe brenda\u00a03 muajve\u00a0t\u00eb marr\u00ebsh parat\u00eb e rimbursimit. Pra, praktikisht, parat\u00eb q\u00eb ke paguar tep\u00ebr n\u00eb tatim do t\u00eb t\u2019i kalojn\u00eb n\u00eb llogarin\u00eb t\u00ebnde bankare (ose mund t\u00eb zbriten ndaj detyrimeve t\u00eb tjera tatimore, sipas rregullave).<\/p>\n\n\n\n<p>Kujdes:\u00a0Rimbursimi nuk jepet automatikisht \u2013 duhet\u00a0t\u00eb deklarosh sakt\u00eb f\u00ebmij\u00ebt dhe shpenzimet\u00a0p\u00ebr ta dhe t\u00eb k\u00ebrkosh rimbursimin pas konfirmimit t\u00eb deklarat\u00ebs. Gjithashtu, kompensimi\u00a0nuk \u00ebsht\u00eb i pakusht\u00ebzuar: duhet t\u00eb\u00a0keni dokumentacion\u00a0q\u00eb v\u00ebrteton shpenzimet arsimore (fatura, mandat-pagesa shkollash, etj.) dhe f\u00ebmija duhet t\u00eb jet\u00eb realisht n\u00eb ngarkimin t\u00ebnd. N\u00eb seksionet m\u00eb posht\u00eb do sqarojm\u00eb\u00a0kriteret specifike\u00a0se kush p\u00ebrfiton dhe kush jo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kush p\u00ebrfiton dhe kush p\u00ebrjashtohet nga k\u00ebto zbritje?<\/h2>\n\n\n\n<p>P\u00ebrfituesit kryesor\u00eb\u00a0t\u00eb k\u00ebsaj skeme jan\u00eb prind\u00ebrit rezident\u00eb n\u00eb Shqip\u00ebri, me\u00a0f\u00ebmij\u00eb n\u00eb ngarkim n\u00ebn 18 vje\u00e7. Ligji parashikon q\u00eb\u00a0\u00e7do f\u00ebmij\u00eb n\u00ebn 18 vje\u00e7\u00a0u jep prind\u00ebrve t\u00eb drejt\u00ebn e nj\u00eb\u00a0zbritjeje prej 48,000 lek\u00ebsh n\u00eb vit\u00a0nga t\u00eb ardhurat e tatueshme. Gjithashtu, prind\u00ebrit mund t\u00eb zbresin\u00a0deri n\u00eb 100,000 lek\u00eb n\u00eb vit\u00a0p\u00ebr shpenzimet arsimore t\u00eb f\u00ebmij\u00ebve, si pagesa shkollore, libra, kurse, uniforma, etj.. Megjithat\u00eb,\u00a0jo t\u00eb gjith\u00eb prind\u00ebrit i g\u00ebzojn\u00eb nj\u00ebsoj k\u00ebto p\u00ebrfitime\u00a0\u2013 ka disa kufizime t\u00eb r\u00ebnd\u00ebsishme:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>T\u00eb ardhurat vjetore mbi 1.2 milion\u00eb lek\u00eb<\/strong><\/h3>\n\n\n\n<p>N\u00ebse ti ke t\u00eb ardhura t\u00eb larta (mbi 1.2 mln lek\u00eb\/vit),\u00a0p\u00ebrfiton vet\u00ebm zbritjen p\u00ebr f\u00ebmij\u00ebt (48 mij\u00eb lek\u00eb secili), por\u00a0nuk\u00a0p\u00ebrfiton zbritjen p\u00ebr shpenzimet arsimore. Logjika \u00ebsht\u00eb se ata me t\u00eb ardhura m\u00eb t\u00eb larta kan\u00eb p\u00ebrfituar tashm\u00eb personalisht nj\u00eb nivel zbritjeje (p.sh. ata me paga t\u00eb larta paguajn\u00eb tatim m\u00eb t\u00eb ul\u00ebt fal\u00eb normave progresive t\u00eb reja) dhe zbritja shtes\u00eb p\u00ebr shkollimin u \u00ebsht\u00eb kufizuar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>T\u00eb ardhurat vjetore deri n\u00eb 1.2 milion\u00eb lek\u00eb<\/strong><\/h3>\n\n\n\n<p>Prind\u00ebrit me t\u00eb ardhura m\u00eb t\u00eb ul\u00ebta ose mesatare (\u2264 1.2 mln lek\u00eb\/vit) i marrin\u00a0t\u00eb dyja p\u00ebrfitimet. Pra,\u00a048 mij\u00eb lek\u00eb p\u00ebr \u00e7do f\u00ebmij\u00eb\u00a0dhe\u00a0deri\u00a0100 mij\u00eb lek\u00eb\u00a0n\u00eb total p\u00ebr shpenzimet arsimore vjetore. Edhe n\u00ebse ke m\u00eb shum\u00eb se nj\u00eb f\u00ebmij\u00eb, shuma maksimale p\u00ebr arsim mbetet 100 mij\u00eb lek\u00eb n\u00eb vit (\u00ebsht\u00eb\u00a0fikse, pavar\u00ebsisht numrit t\u00eb f\u00ebmij\u00ebve).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Vet\u00ebm nj\u00eb prind p\u00ebrfiton<\/strong><\/h3>\n\n\n\n<p>N\u00ebse f\u00ebmij\u00ebt jan\u00eb n\u00eb ngarkim t\u00eb dy prind\u00ebrve,\u00a0zbritjet p\u00ebr f\u00ebmij\u00ebt dhe arsimin mund t\u2019i k\u00ebrkoj\u00eb vet\u00ebm nj\u00ebri prej prind\u00ebrve, jo t\u00eb dy. Konkretisht, ligji dhe udh\u00ebzimi k\u00ebrkojn\u00eb q\u00eb zbritjet t\u2019i marr\u00eb\u00a0prindi me t\u00eb ardhurat vjetore m\u00eb t\u00eb larta. Kjo p\u00ebr t\u00eb parandaluar \u201cdyfishimin\u201d e p\u00ebrfitimit. Prindi tjet\u00ebr nuk mund t\u2019i deklaroj\u00eb k\u00ebto zbritje n\u00eb DIVA-n e vet.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>F\u00ebmij\u00ebt duhet t\u00eb jen\u00eb ligj\u00ebrisht \u201cn\u00eb ngarkim\u201d<\/strong><\/h3>\n\n\n\n<p>Kjo do t\u00eb thot\u00eb, f\u00ebmija duhet t\u00eb figuroj\u00eb n\u00eb certifikat\u00ebn familjare t\u00eb tatimpaguesit (pra, t\u00eb jeni prind kujdestar ligjor i tij) dhe normalisht n\u00ebn 18 vje\u00e7 gjat\u00eb vitit p\u00ebrkat\u00ebs fiskal. N\u00ebse f\u00ebmija ka mbushur 18 vje\u00e7 gjat\u00eb vitit, ai nuk konsiderohet m\u00eb \u201cn\u00eb ngarkim\u201d p\u00ebr at\u00eb vit (p\u00ebrjashtim mund t\u00eb b\u00ebjn\u00eb raste si f\u00ebmij\u00eb q\u00eb vazhdojn\u00eb shkoll\u00ebn e mesme dhe jan\u00eb pak mbi 18 \u2013 por kjo nuk mbulohet nga ligji, i cili flet qart\u00ebsisht p\u00ebr\u00a0&lt;18 vje\u00e7). Pra, sapo f\u00ebmija t\u00eb mbush\u00eb 18 vje\u00e7, nuk llogaritet m\u00eb p\u00ebr k\u00ebt\u00eb kompensim.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Dokumentimi i shpenzimeve arsimore<\/strong><\/h3>\n\n\n\n<p>P\u00ebr t\u00eb marr\u00eb zbritjen e 100 mij\u00eb lek\u00ebve p\u00ebr arsim, duhet\u00a0t\u00eb kesh dokumente q\u00eb e provojn\u00eb\u00a0se ke b\u00ebr\u00eb shpenzime p\u00ebr arsimin e f\u00ebmij\u00ebs n\u00eb vitin p\u00ebrkat\u00ebs. Administrata tatimore k\u00ebshillon:\u00a0ruaj faturat\u00a0e pagesave p\u00ebr shkoll\u00eb, kurse, libra, transport shkollor, etj., gjat\u00eb gjith\u00eb vitit. Pastaj, kur plot\u00ebson DIVA-n, deklaro shum\u00ebn totale t\u00eb k\u00ebtyre shpenzimeve (deri n\u00eb kufirin 100 mij\u00eb lek\u00eb). N\u00ebse nuk ke fatura, zbritja mund t\u00eb mos njihet n\u00eb rast kontrolli tatimor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Shembull<\/strong><\/h2>\n\n\n\n<p>Nj\u00eb familje ku prind\u00ebrit fitojn\u00eb 1.5 milion\u00eb lek\u00eb n\u00eb vit (secili nga puna) dhe kan\u00eb nj\u00eb f\u00ebmij\u00eb,\u00a0nuk\u00a0do t\u00eb p\u00ebrfitoj\u00eb uljen prej 100 mij\u00eb lek\u00ebsh p\u00ebr shkoll\u00ebn, por do t\u00eb p\u00ebrfitoj\u00eb 48 mij\u00eb lek\u00eb zbritje p\u00ebr f\u00ebmij\u00ebn. N\u00eb nj\u00eb familje tjet\u00ebr ku t\u00eb ardhurat e prindit kryesor jan\u00eb 800 mij\u00eb lek\u00eb n\u00eb vit dhe ka dy f\u00ebmij\u00eb, ai prind mund t\u00eb deklaroj\u00eb\u00a0t\u00eb dyja zbritjet: 2\u00d748,000 = 96,000 lek\u00eb p\u00ebr f\u00ebmij\u00ebt + deri 100,000 lek\u00eb shpenzime arsimore. Kjo do t\u2019i ul\u00eb ndjesh\u00ebm tatimin q\u00eb i takon p\u00ebr at\u00eb vit, ndoshta deri n\u00eb pik\u00ebn q\u00eb del me rimbursim.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Procedura e dor\u00ebzimit t\u00eb deklarat\u00ebs DIVA<\/h2>\n\n\n\n<p>Si dor\u00ebzohet DIVA?\u00a0Procesi kryhet online, <a href=\"https:\/\/efiling.tatime.gov.al\/cats_public\/Account\/LogOn\" target=\"_blank\" rel=\"noreferrer noopener\">p\u00ebrmes portalit t\u00eb tatimeve (e-filing).<\/a> Ti duhet t\u00eb\u00a0identifikohesh me NID-int\u00ebnd (Numri i Identifikimit t\u00eb Tatimpaguesit) \u2013 p\u00ebr individ\u00ebt rezident\u00eb ky \u00ebsht\u00eb numri personal i kart\u00ebs ID. Deklarata plot\u00ebsohet elektronikisht duke plot\u00ebsuar t\u00eb ardhurat n\u00eb rubrikat p\u00ebrkat\u00ebse (paga primare, paga t\u00eb tjera, qira, divident\u00eb, interesa, etj.), tatimin e mbajtur gjat\u00eb vitit p\u00ebr secil\u00ebn, dhe\u00a0zbritjet e lejuara. Formulari standard i DIVA-s p\u00ebrmban edhe seksione ku deklaron\u00a0numrin e f\u00ebmij\u00ebve n\u00eb ngarkim\u00a0dhe\u00a0shpenzimet arsimore\u00a0(n\u00ebse ke t\u00eb drejt\u00eb t\u2019i k\u00ebrkosh).<\/p>\n\n\n\n<p>Pasi ke plot\u00ebsuar t\u00eb dh\u00ebnat, sistemi tatimor (ose vet\u00eb llogaritjet e tua n\u00eb formular) do t\u00eb\u00a0llogarisin automatikisht tatimin p\u00ebrfundimtar. N\u00eb fund, paraqitet nj\u00eb p\u00ebrmbledhje ku mund t\u00eb shoh\u00ebsh:<\/p>\n\n\n\n<p>(1) Tatimin total t\u00eb llogaritur mbi t\u00eb ardhurat e deklaruara. <\/p>\n\n\n\n<p>(2) Tatimin q\u00eb \u00ebsht\u00eb\u00a0paguar tashm\u00eb gjat\u00eb vitit\u00a0(p\u00ebrmes mbajtjeve n\u00eb burim nga paga, qiraja, etj.). <\/p>\n\n\n\n<p>(3) Rezultati final: q\u00eb mund t\u00eb jet\u00eb\u00a0detyrim p\u00ebr pages\u00eb\u00a0ose\u00a0tepric\u00eb p\u00ebr rimbursim.<\/p>\n\n\n\n<p>N\u00ebse del nj\u00eb shum\u00eb p\u00ebr t\u00eb paguar (detyrim), at\u00eb duhet ta paguash brenda afatit ligjor (31 Mars t\u00eb vitit pasardh\u00ebs). N\u00ebse del nj\u00eb shum\u00eb p\u00ebr t\u2019u rimbursuar,\u00a0ke t\u00eb drejt\u00eb ta k\u00ebrkosh\u00a0k\u00ebt\u00eb rimbursim me aplikim tek Drejtoria e Tatimeve brenda 3 muajve. Shuma e rimbursimit zakonisht kalohet n\u00eb llogarin\u00eb bankare q\u00eb ke deklaruar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Deklarata mbi Statusin Personal<\/h3>\n\n\n\n<p>N\u00eb kuad\u00ebr t\u00eb leht\u00ebsirave t\u00eb reja, administrata ka futur edhe konceptin e\u00a0Deklarat\u00ebs s\u00eb Statusit Personal. Ky \u00ebsht\u00eb nj\u00eb formular q\u00eb i jep pun\u00ebdh\u00ebn\u00ebsit t\u00eb dh\u00ebna mbi statusin t\u00ebnd (p.sh. n\u00ebse ke f\u00ebmij\u00eb n\u00eb ngarkim, n\u00ebse ke pun\u00eb tjet\u00ebr paralelisht, etj.), n\u00eb m\u00ebnyr\u00eb q\u00eb\u00a0tatimi mujor n\u00eb pag\u00eb t\u00eb llogaritet drejt\u00eb\u00a0gjat\u00eb vitit. Duke plot\u00ebsuar k\u00ebt\u00eb deklarat\u00eb te pun\u00ebdh\u00ebn\u00ebsi, ti mund t\u00eb b\u00ebsh q\u00eb nj\u00eb pjes\u00eb e zbritjeve (ato personale baz\u00eb) t\u00eb aplikohen muaji p\u00ebr muaj, q\u00eb t\u00eb mos krijohet shum\u00eb diferenc\u00eb n\u00eb fund t\u00eb vitit. Megjithat\u00eb, p\u00ebr\u00a0zbritjet e f\u00ebmij\u00ebve dhe arsimit, aplikimi b\u00ebhet kryesisht n\u00eb deklarat\u00ebn vjetore\u00a0\u2013 pra, te DIVA.<\/p>\n\n\n\n<p>Leggi anche <a href=\"https:\/\/alprofitconsult.al\/en\/agjenti-i-listepageses-dhe-deklarata-mbi-statusin-personal-cfare-duhet-te-dini\/\" target=\"_blank\" rel=\"noreferrer noopener\">Agjenti i List\u00ebpages\u00ebs dhe Deklarata mbi Statusin Personal: \u00c7far\u00eb duhet t\u00eb dini?<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Dor\u00ebzimi dhe konfirmimi<\/h3>\n\n\n\n<p>Pasi t\u00eb kesh plot\u00ebsuar DIVA-n online, e\u00a0dor\u00ebzon elektronikisht\u00a0dhe sistemi gjeneron nj\u00eb\u00a0konfirmim dor\u00ebzimi. Ruaje at\u00eb konfirmim (mund ta printosh ose ta ruash si PDF) sepse \u00ebsht\u00eb prov\u00eb q\u00eb ke deklaruar n\u00eb afat. Tatimet mund t\u00eb kryejn\u00eb m\u00eb pas verifikime t\u00eb deklarat\u00ebs tuaj, dhe n\u00ebse gjith\u00e7ka \u00ebsht\u00eb n\u00eb rregull, deklarata konsiderohet e mbyllur. N\u00eb rast se ata konstatojn\u00eb gabime a pasakt\u00ebsi, mund t\u00eb t\u00eb njoftojn\u00eb p\u00ebr sakt\u00ebsim ose mund t\u00eb korrigjojn\u00eb vet\u00eb (n\u00eb raste specifike). Por n\u00eb p\u00ebrgjith\u00ebsi,\u00a0n\u00ebse e plot\u00ebson me kujdes t\u00eb dh\u00ebnat, deklarata konfirmohet pa probleme.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Rregullat e reja q\u00eb vlejn\u00eb nga viti 2024<\/h2>\n\n\n\n<p class=\"translation-block\">Ligji i ri <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-4.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Nr. 29\/2023<\/a> ka sjell\u00eb nj\u00eb s\u00ebr\u00eb&nbsp;ndryshimesh&nbsp;n\u00eb tatimin mbi t\u00eb ardhurat personale, q\u00eb hyjn\u00eb n\u00eb fuqi gradualisht. Ja pikat kryesore q\u00eb duhet t\u00eb kesh parasysh:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Ulja e pragut t\u00eb deklarimit<\/strong><\/h3>\n\n\n\n<p>Si\u00e7 u p\u00ebrmend, tashm\u00eb\u00a0\u00e7do i ardhur me mbi 1.2 milion\u00eb lek\u00eb\/vit\u00a0duhet t\u00eb deklaroj\u00eb (pragu i vjet\u00ebr 2 milion\u00eb u ul n\u00eb 1.2 mln). Kjo do t\u00eb thot\u00eb q\u00eb\u00a0m\u00eb shum\u00eb individ\u00eb\u00a0do t\u00eb dor\u00ebzojn\u00eb DIVA-n p\u00ebr her\u00eb t\u00eb par\u00eb p\u00ebr vitin 2024. N\u00ebse paga jote mujore e kalon 100 mij\u00eb lek\u00eb (bruto) ose ke burime t\u00eb tjera q\u00eb e \u00e7ojn\u00eb totalin mbi 1.2 mln, p\u00ebrgatitu t\u00eb deklarosh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Afati i ri i dor\u00ebzimit<\/strong><\/h3>\n\n\n\n<p>Afati final \u00ebsht\u00eb\u00a031 mars\u00a0(jo m\u00eb 30 prill si m\u00eb par\u00eb). P\u00ebr vitin 2024 (q\u00eb deklarohet n\u00eb 2025) kjo dat\u00eb \u00ebsht\u00eb e H\u00ebn\u00eb, 31 Mars 2025. Mos e humb k\u00ebt\u00eb afat, pasi pas tij vihet gjoba.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Deklarimi i t\u00eb ardhurave t\u00eb patatueshme<\/strong><\/h3>\n\n\n\n<p>Tani e tutje edhe\u00a0shumat e vogla (mbi 50 mij\u00eb lek\u00eb)\u00a0p\u00ebr t\u00eb cilat nuk \u00ebsht\u00eb mbajtur dhe paguar n\u00eb burim gjat\u00eb vitit (p.sh. qiraja e dh\u00ebn\u00eb pa tatim, para t\u00eb ardhura nga jasht\u00eb, apo fitime nga platformat online)\u00a0duhet t\u00eb raportohen n\u00eb DIVA\u00a0p\u00ebr t\u00eb paguar tatimin. Kjo rrit transparenc\u00ebn dhe formalizimin \u2013 q\u00eb do t\u00eb thot\u00eb se edhe n\u00ebse ke pasur nj\u00eb qira t\u00eb vog\u00ebl apo fitim nga freelance online, duhet ta deklarosh.<\/p>\n\n\n\n<p><strong>Normat e reja tatimore mbi pagat (nga 2025)<\/strong><\/p>\n\n\n\n<p>Deri n\u00eb dhjetor 2024, pagat tatoheshin me skem\u00eb\u00a0progresive mujore. P\u00ebr shembull, nj\u00eb pjes\u00eb e pag\u00ebs ishte e patatueshme dhe pjesa tjet\u00ebr tatohej me 13% ose 23% sipas intervalit. Nga janari 2025 hyn n\u00eb fuqi\u00a0skema e re e tatimit n\u00eb pag\u00eb:\u00a013%\u00a0p\u00ebr t\u00eb ardhurat deri n\u00eb\u00a02,040,000 lek\u00eb\/vit\u00a0dhe\u00a023%\u00a0p\u00ebr shum\u00ebn mbi k\u00ebt\u00eb prag. Kjo e thjeshton llogaritjen: praktikisht 13% p\u00ebr pjes\u00ebn deri ~170 mij\u00eb lek\u00eb\/muaj, dhe 23% p\u00ebr pjes\u00ebn mbi at\u00eb. Efekti i k\u00ebsaj \u00ebsht\u00eb se shumica e t\u00eb pun\u00ebsuarve do ken\u00eb tatime t\u00eb mbajtura pak m\u00eb ndryshe gjat\u00eb vitit 2025, me q\u00ebllim q\u00eb n\u00eb fund t\u00eb vitit t\u00eb mos dalin diferenca ekstreme p\u00ebr t\u2019u paguar.<\/p>\n\n\n\n<p>Leggi anche <a href=\"https:\/\/alprofitconsult.al\/en\/deklarata-vjetore-e-te-ardhurave-personale-per-2024-detyrimi-afatet-dhe-rregullat-e-reja\/\" target=\"_blank\" rel=\"noreferrer noopener\">Deklarata Vjetore e t\u00eb Ardhurave Personale p\u00ebr 2024: Detyrimi, Afatet dhe Rregullat e Reja<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zbritjet personale mujore sipas nivelit t\u00eb pag\u00ebs<\/strong><\/h3>\n\n\n\n<p>Skema e re e p\u00ebrcaktuar n\u00eb ligj jep\u00a0zbritje personale t\u00eb ndryshme\u00a0bazuar n\u00eb pag\u00ebn vjetore: deri 600 mij\u00eb lek\u00eb n\u00eb vit \u2013 zbritje 600 mij\u00eb; 600\u2013720 mij\u00eb \u2013 zbritje 420 mij\u00eb; mbi 720 mij\u00eb \u2013 zbritje 360 mij\u00eb lek\u00eb. K\u00ebto t\u00eb ndara n\u00eb muaj b\u00ebhen 50 mij\u00eb, 35 mij\u00eb, ose 30 mij\u00eb lek\u00eb zbritje n\u00eb muaj respektivisht. Kjo \u00ebsht\u00eb arsyeja q\u00eb, p.sh., nga 2025 nj\u00eb pag\u00eb e ul\u00ebt mund t\u00eb mos tatohet fare (se e mbulon zbritja 50 mij\u00eb mujore), nd\u00ebrsa nj\u00eb pag\u00eb e lart\u00eb do ket\u00eb vet\u00ebm 30 mij\u00eb lek\u00eb t\u00eb patatueshme n\u00eb muaj para llogaritjes s\u00eb tatimit. K\u00ebto zbritje mujore aplikohen nga\u00a0Agjenti i List\u00ebpages\u00ebs\u00a0(pra pun\u00ebdh\u00ebn\u00ebsi) pasi ti deklaron statusin t\u00ebnd personal.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zbritjet e reja p\u00ebr f\u00ebmij\u00ebt dhe arsimin<\/strong><\/h3>\n\n\n\n<p>K\u00ebto do t\u00eb aplikohen n\u00eb deklarat\u00ebn vjetore (si\u00e7 e shpjeguam m\u00eb lart) dhe jan\u00eb nj\u00eb risi e madhe.\u00a0Nga viti 2025 e tutje, ligji i ri u jep mund\u00ebsi individ\u00ebve t\u00eb p\u00ebrfitojn\u00eb nga k\u00ebto zbritje tatimore p\u00ebr f\u00ebmij\u00ebt n\u00eb ngarkim dhe shpenzimet arsimore. Kjo do t\u00eb b\u00ebj\u00eb q\u00eb familjet me f\u00ebmij\u00eb t\u00eb ken\u00eb nj\u00eb\u00a0barr\u00eb tatimore m\u00eb t\u00eb leht\u00eb. Ky \u00ebsht\u00eb nj\u00eb lajm i mir\u00eb p\u00ebr shum\u00eb prind\u00ebr!<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>N\u00ebse ti je nj\u00eb individ q\u00eb p\u00ebrmbush kriteret,\u00a0sigurohu t\u2019i shfryt\u00ebzosh k\u00ebto rregulla t\u00eb reja. Jo vet\u00ebm q\u00eb do paguash tatimin e sakt\u00eb, por mund t\u00eb\u00a0kursesh para t\u00eb konsiderueshme\u00a0p\u00ebrmes zbritjeve. Mjafton t\u00eb deklarosh sakt\u00eb dhe t\u00eb dor\u00ebzosh n\u00eb afat dokumentet p\u00ebrkat\u00ebse.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ \u2013 Pyetje t\u00eb Shpeshta<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1768506845006\"><strong class=\"schema-faq-question\">Kush\u00a0duhet\u00a0ta plot\u00ebsoj\u00eb DIVA-n? N\u00ebse kam vet\u00ebm nj\u00eb pag\u00eb n\u00ebn 1.2 mln lek\u00eb, a jam i detyruar?<\/strong> <p class=\"schema-faq-answer\">DIVA duhet dor\u00ebzuar\u00a0detyrimisht\u00a0nga ata q\u00eb kan\u00eb mbi 1.2 mln lek\u00eb n\u00eb vit nga t\u00eb gjitha t\u00eb ardhurat, ata me\u00a0m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, dhe ata me t\u00eb ardhura t\u00eb patatueshme gjat\u00eb vitit mbi 50 mij\u00eb lek\u00eb. Pra, n\u00ebse ke pasur\u00a0vet\u00ebm nj\u00eb pun\u00ebdhe paga jote bruto vjetore \u00ebsht\u00eb \u2264 1.2 mln lek\u00eb,\u00a0ligj\u00ebrisht nuk je i detyruar\u00a0t\u00eb deklarosh \u2013\u00a0por: n\u00ebse ke f\u00ebmij\u00eb dhe d\u00ebshiron t\u00eb p\u00ebrfitosh rimbursimin tatimor p\u00ebr ta,\u00a0ke t\u00eb drejt\u00eb t\u00eb deklarosh vullnetarisht\u00a0p\u00ebr t\u00eb marr\u00eb at\u00eb leht\u00ebsi. Ligji s\u2019t\u00eb ndalon t\u00eb dor\u00ebzosh DIVA-n edhe sikur t\u00eb ardhurat t\u00eb jen\u00eb n\u00ebn prag, n\u00ebse ke nj\u00eb arsye p\u00ebr ta b\u00ebr\u00eb (p.sh. k\u00ebrkon zbritjen e f\u00ebmij\u00ebve dhe shkoll\u00ebs). N\u00eb fakt, administrata tatimore inkurajon q\u00eb\u00a0\u00e7do individ me mbi 100,000 lek\u00eb n\u00eb muaj\u00a0ose m\u00eb shum\u00eb se nj\u00eb burim t\u00eb deklaroj\u00eb, p\u00ebr t\u00eb qen\u00eb n\u00eb rregull dhe p\u00ebr t\u00eb p\u00ebrfituar nga zbritjet.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768506885394\"><strong class=\"schema-faq-question\"><strong>Si mund t\u00eb p\u00ebrfitoj nga zbritjet p\u00ebr f\u00ebmij\u00ebt n\u00ebse gjat\u00eb vitit paga ime u tatua normalisht?<\/strong><\/strong> <p class=\"schema-faq-answer\">Thjesht\u00a0duke deklaruar n\u00eb DIVA. Pun\u00ebdh\u00ebn\u00ebsi gjat\u00eb vitit nuk ka si t\u2019i dij\u00eb benefitet e tua familjare (p\u00ebrve\u00e7 n\u00ebse ke plot\u00ebsuar tek ai deklarat\u00ebn e statusit personal). N\u00eb deklarat\u00ebn vjetore, ti do t\u00eb sh\u00ebnosh numrin e f\u00ebmij\u00ebve n\u00eb ngarkim dhe shum\u00ebn e shpenzimeve arsimore. N\u00ebse je brenda kushteve ligjore (f\u00ebmij\u00eb &lt;18 vje\u00e7, ti je prindi me t\u00eb ardhura m\u00eb t\u00eb larta, etj.), sistemi i tatimeve do ta llogaris\u00eb automatikisht zbritjen p\u00ebr secilin f\u00ebmij\u00eb (48 mij\u00eb lek\u00eb) dhe shpenzimet (deri 100 mij\u00eb lek\u00eb). Kjo do t\u00eb ul\u00eb baz\u00ebn tatimore mbi t\u00eb cil\u00ebn llogaritet tatimi yt vjetor. Si pasoj\u00eb, del q\u00eb ke paguar disi m\u00eb shum\u00eb tatim gjat\u00eb vitit. Diferenca midis tatimit t\u00eb paguar dhe tatimit final kthehet si\u00a0rimbursim\u00a0p\u00ebr ty. Pra, nuk duhet ndonj\u00eb veprim i ve\u00e7ant\u00eb gjat\u00eb vitit \u2013 mjafton t\u00eb mos harrosh t\u2019i deklarosh k\u00ebto zbritje n\u00eb fund.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768506919634\"><strong class=\"schema-faq-question\">\u00c7far\u00eb dokumentesh duhet t\u00eb mbledh p\u00ebr t\u2019i justifikuar zbritjet e f\u00ebmij\u00ebve?<\/strong> <p class=\"schema-faq-answer\">P\u00ebr\u00a0vet\u00eb f\u00ebmij\u00ebt\u00a0(48 mij\u00eb lek\u00eb secili) nuk ke dokument financiar \u2013 mjafton certifikata familjare q\u00eb provon q\u00eb jan\u00eb f\u00ebmij\u00ebt e tu n\u00eb ngarkim (k\u00ebt\u00eb administrata e verifikon leht\u00eb n\u00eb regjistrin civil). P\u00ebr\u00a0shpenzimet arsimore (100 mij\u00eb lek\u00eb), duhet t\u00eb\u00a0ruash faturat\u00a0ose v\u00ebrtetimet e pagesave q\u00eb ke kryer: p.sh. fatur\u00ebn e shkoll\u00ebs private, ose mandatet e pagesave p\u00ebr kurse jasht\u00ebshkollore, faturat e librave dhe mjeteve m\u00ebsimore, etj. Kur plot\u00ebson deklarat\u00ebn, nuk do t\u2019i ngarkosh ato fatura, por\u00a0duhet t\u2019i kesh t\u00eb ruajtura. Tatimet kan\u00eb t\u00eb drejt\u00eb t\u2019i k\u00ebrkojn\u00eb p\u00ebr kontroll deri disa vite m\u00eb pas. Pra, n\u00ebse k\u00ebrkon zbritjen, sigurohu q\u00eb shpenzimi t\u00eb jet\u00eb i dokumentuar dhe i ligjsh\u00ebm.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768506920861\"><strong class=\"schema-faq-question\">A mund t\u2019i marrin t\u00eb dy prind\u00ebrit zbritjet p\u00ebr t\u00eb nj\u00ebjtin f\u00ebmij\u00eb?<\/strong> <p class=\"schema-faq-answer\">Jo. P\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim, zbritja prej 48,000 lek\u00eb (dhe shpenzimet e arsimit)\u00a0jepet vet\u00ebm nj\u00eb her\u00eb n\u00eb vit\u00a0dhe vet\u00ebm nga nj\u00ebri prind. Zakonisht, deklaron dhe p\u00ebrfiton ai prind q\u00eb ka paguar m\u00eb shum\u00eb tatim gjat\u00eb vitit (pra, me t\u00eb ardhura m\u00eb t\u00eb larta), q\u00eb efekti i zbritjes t\u00eb jet\u00eb maksimal. Prindi tjet\u00ebr thjesht plot\u00ebson DIVA-n e vet pa k\u00ebto zbritje (ose mund t\u00eb mos ket\u00eb fare detyrim t\u00eb deklaroj\u00eb, varet nga t\u00eb ardhurat e tij). Kjo \u00ebsht\u00eb e r\u00ebnd\u00ebsishme: koordinohuni n\u00eb familje q\u00eb\u00a0t\u00eb mos e deklaroni dy her\u00eb t\u00eb nj\u00ebjtin f\u00ebmij\u00eb, se do refuzohet nga sistemi p\u00ebr dublim.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768506921804\"><strong class=\"schema-faq-question\">F\u00ebmija im mbushi 18 vje\u00e7 n\u00eb janar t\u00eb k\u00ebtij viti \u2013 a e p\u00ebrfitoj zbritjen p\u00ebr muajt q\u00eb ishte 17?<\/strong> <p class=\"schema-faq-answer\">P\u00ebr fat t\u00eb keq,\u00a0jo. Ligji e formulon kriterin thjesht si \u201cf\u00ebmij\u00eb n\u00ebn 18 vje\u00e7\u201d, duke n\u00ebnkuptuar q\u00eb p\u00ebr vitin fiskal q\u00eb po deklaron, f\u00ebmija duhet t\u00eb ket\u00eb qen\u00eb i mitur gjat\u00eb gjith\u00eb vitit (deri m\u00eb 31 dhjetor). Edhe udh\u00ebzimi nuk jep zbritje t\u00eb pjesshme mujore; \u00ebsht\u00eb konceptuar si nj\u00eb shum\u00eb vjetore fikse. K\u00ebshtu q\u00eb sapo f\u00ebmija mbush 18 vje\u00e7 brenda atij viti, ai vit nuk llogaritet p\u00ebr kompensim. (N\u00ebse ke f\u00ebmij\u00eb student mbi 18 vje\u00e7, p\u00ebr ta aktualisht\u00a0nuk\u00a0ka zbritje specifike n\u00eb k\u00ebt\u00eb ligj.)<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768506987612\"><strong class=\"schema-faq-question\">Kam vet\u00ebm nj\u00eb pun\u00ebdh\u00ebn\u00ebs dhe paga ime bruto \u00ebsht\u00eb 800 mij\u00eb lek\u00eb n\u00eb vit. S\u2019jam i detyruar t\u00eb deklaroj, por kam 1 f\u00ebmij\u00eb dhe shpenzime shkolle. A ia vlen t\u00eb deklaroj?<\/strong> <p class=\"schema-faq-answer\">Po, pa dyshim!\u00a0Edhe pse ligji s\u2019t\u00eb detyron, n\u00ebse ke paguar tatim mbi pag\u00ebn gjat\u00eb vitit, ti mund t\u00eb\u00a0kthesh nj\u00eb pjes\u00eb t\u00eb atij tatimi mbrapsht\u00a0duke dor\u00ebzuar deklarat\u00ebn dhe duke p\u00ebrfituar zbritjet. N\u00eb rastin t\u00ebnd: me 800 mij\u00eb lek\u00eb n\u00eb vit (p\u00ebr 2025 e tutje), paga jote ka pasur rreth 360 mij\u00eb lek\u00eb p\u00ebrjashtim personal dhe pjesa 440 mij\u00eb \u00ebsht\u00eb tatuar me 13%, dmth ke paguar rreth 57,200 lek\u00eb tatim. N\u00ebse deklaron nj\u00eb f\u00ebmij\u00eb dhe 100 mij\u00eb lek\u00eb shpenzime arsimore, baza e tatueshme bie ndjesh\u00ebm (dmth 800k \u2013 360k \u2013 48k \u2013 100k = 292k) dhe tatimi i duhur del afro 0. Do t\u00eb rimbursohesh p\u00ebr pjes\u00ebn d\u00ebrrmuese t\u00eb atyre ~57 mij\u00eb lek\u00ebve tatim t\u00eb paguar. N\u00eb t\u00eb kund\u00ebrt, po t\u00eb mos deklarosh, i\u00a0humbet\u00a0k\u00ebto para. Pra, edhe kur s\u2019\u00ebsht\u00eb detyrim,\u00a0deklarimi vullnetar \u00ebsht\u00eb n\u00eb interesin t\u00ebnd financiar\u00a0n\u00eb k\u00ebt\u00eb rast.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768507010713\"><strong class=\"schema-faq-question\">Kur e marr rimbursimin dhe si?<\/strong> <p class=\"schema-faq-answer\">Pas dor\u00ebzimit t\u00eb deklarat\u00ebs brenda 31 marsit (fjala vjen t\u00eb 2026-\u00ebs p\u00ebr t\u00eb ardhurat 2025), n\u00ebse rezulton me tatim t\u00eb tep\u00ebr paguar,\u00a0duhet t\u00eb b\u00ebsh nj\u00eb k\u00ebrkes\u00eb zyrtare p\u00ebr rimbursim\u00a0tek Drejtoria e Tatimeve. \u00cbsht\u00eb nj\u00eb procedur\u00eb standarde (mund t\u00eb b\u00ebhet online n\u00ebp\u00ebrmjet portalit e-tatime). Tatimet kan\u00eb afat deri\u00a090 dit\u00eb\u00a0t\u00eb shqyrtojn\u00eb k\u00ebrkes\u00ebn. Zakonisht, n\u00ebse gjith\u00e7ka \u00ebsht\u00eb n\u00eb rregull, ata e miratojn\u00eb dhe kryejn\u00eb\u00a0transferimin e shum\u00ebs n\u00eb llogarin\u00eb bankare\u00a0q\u00eb ke deklaruar. Koha e pritjes mund t\u00eb jet\u00eb disa jav\u00eb; r\u00ebnd\u00ebsi ka q\u00eb t\u2019i ndjek\u00ebsh udh\u00ebzimet (p.sh. mund t\u00eb k\u00ebrkojn\u00eb konfirmimin e IBAN-it t\u00eb llogaris\u00eb t\u00ebnde bankare). N\u00ebse ke detyrime tatimore t\u00eb papaguara nga vite t\u00eb m\u00ebparshme, mund t\u00eb ndodh\u00eb q\u00eb, n\u00eb vend t\u2019i marr\u00ebsh n\u00eb bank\u00eb,\u00a0shuma e rimbursimit neto t\u00eb p\u00ebrdoret p\u00ebr t\u00eb shlyer\u00a0ato detyrime \u2013 por k\u00ebt\u00eb do ta shihje n\u00eb komunikimin me tatimet.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768507030052\"><strong class=\"schema-faq-question\">Kam gabuar di\u00e7ka n\u00eb deklarat\u00eb (ose kam harruar t\u00eb deklaroj). \u00c7far\u00eb mund t\u00eb b\u00ebj?<\/strong> <p class=\"schema-faq-answer\">N\u00ebse ende \u00ebsht\u00eb brenda afatit (deri m\u00eb 31 mars), mund ta rihap\u00ebsh deklarat\u00ebn dhe ta korrigjosh para dor\u00ebzimit final. Pas afatit,\u00a0ke ende nj\u00eb mund\u00ebsi: mund t\u00eb dor\u00ebzosh nj\u00eb\u00a0deklarat\u00eb t\u00eb korrigjuar\u00a0(ose\u00a0shtes\u00eb) pas afatit. Kjo do t\u00eb rregulloj\u00eb shifrat, por ki parasysh se\u00a0nuk t\u00eb shp\u00ebton nga gjoba e vones\u00ebs\u00a0n\u00ebse je pas 31 marsit. Sidoqoft\u00eb, \u00ebsht\u00eb m\u00eb mir\u00eb t\u00eb korrigjosh gabimet sesa t\u2019i l\u00ebsh, sepse deklarimi i pasakt\u00eb mund t\u00eb sjell\u00eb telashe m\u00eb von\u00eb (p.sh. n\u00eb rast kontrolli). P\u00ebr t\u00eb korrigjuar, mund t\u00eb p\u00ebrdor\u00ebsh p\u00ebrs\u00ebri portalin online \u2013 DIVA e lejon versionin \u201cdeklarat\u00eb e rishikuar\u201d. N\u00eb raste komplekse, mund t\u00eb kontaktoni zyr\u00ebn tatimore p\u00ebr sqarime.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768507039732\"><strong class=\"schema-faq-question\">A do t\u00eb thot\u00eb kjo skem\u00eb q\u00eb do marr\u00eb para mbrapsht kushdo q\u00eb ka f\u00ebmij\u00eb?<\/strong> <p class=\"schema-faq-answer\">Jo, nuk \u00ebsht\u00eb e th\u00ebn\u00eb. Shum\u00eb individ\u00eb thjesht do\u00a0paguajn\u00eb m\u00eb pak tatim\u00a0gjat\u00eb vitit (ose n\u00eb momentin e deklarimit) fal\u00eb zbritjeve, por jo domosdoshm\u00ebrisht do ken\u00eb para p\u00ebr t\u00eb marr\u00eb mbrapsht. Rimbursimi ndodh kur\u00a0tatimi i paguar nd\u00ebr vit\u00a0tejkalon tatimin p\u00ebrfundimtar t\u00eb llogaritur. Disa mund t\u00eb dalin\u00a0zero-zero\u00a0(as p\u00ebr t\u00eb paguar, as p\u00ebr t\u00eb marr\u00eb). Disa q\u00eb kan\u00eb pasur pak mbajtje tatimi gjat\u00eb vitit e nd\u00ebrkoh\u00eb kan\u00eb edhe detyrime t\u00eb tjera mund t\u00eb dalin ende me pages\u00eb pavar\u00ebsisht zbritjeve (thjesht shum\u00eb m\u00eb e vog\u00ebl). Skema synon kryesisht t\u00eb ndihmoj\u00eb familjet t\u00eb paguajn\u00eb\u00a0m\u00eb pak tatim n\u00eb total, dhe n\u00eb disa raste k\u00ebto para t\u00eb tep\u00ebrta kthehen fizikisht te familjet. Sipas parashikimeve, familjet me paga mesatare do jen\u00eb p\u00ebrfituese kryesore t\u00eb rimbursimeve, kurse familjet me paga shum\u00eb t\u00eb larta thjesht do paguajn\u00eb pak m\u00eb pak tatim, por s\u2019do ken\u00eb rimbursime pasi gjat\u00eb vitit atyre u mbahet tatimi i llogaritur me formul\u00ebn e re tashm\u00eb t\u00eb reduktuar.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768507077600\"><strong class=\"schema-faq-question\">\u00c7far\u00eb ndodh n\u00ebse nuk e dor\u00ebzoj fare deklarat\u00ebn?<\/strong> <p class=\"schema-faq-answer\">Si\u00e7 u p\u00ebrmend, mosdor\u00ebzimi t\u00eb sjell nj\u00eb\u00a0gjob\u00eb 3,000 lek\u00eb. P\u00ebr m\u00eb tep\u00ebr, tatimet mund t\u00eb b\u00ebjn\u00eb vler\u00ebsim tatimor me t\u00eb dh\u00ebnat q\u00eb disponojn\u00eb dhe t\u00eb nxjerrin detyrimin tatimor q\u00eb ti duhej t\u00eb paguaje. N\u00ebse nuk e paguan, ai detyrim do t\u00eb rritet me\u00a0kamat\u00eb p\u00ebr \u00e7do dit\u00eb vones\u00eb\u00a0deri sa ta shlyesh. Gjithashtu, mosdor\u00ebzimi i deklarat\u00ebs mund t\u00eb jet\u00eb nj\u00eb\u00a0flamur i kuq\u00a0n\u00eb sistem \u2013 n\u00eb t\u00eb ardhmen, n\u00ebse aplikon p\u00ebr kredi, apo pun\u00eb jasht\u00eb, shpesh k\u00ebrkohet v\u00ebrtetim i shlyerjes s\u00eb detyrimeve tatimore; nj\u00eb deklarat\u00eb e pador\u00ebzuar mund t\u00eb krijoj\u00eb probleme. Prandaj, \u00ebsht\u00eb n\u00eb interesin t\u00ebnd ta dor\u00ebzosh deklarat\u00ebn edhe n\u00ebse e ke kaluar afatin \u2013 m\u00eb mir\u00eb von\u00eb sesa kurr\u00eb. Nd\u00ebrgjegj\u00ebsimi fiskal po rritet, dhe k\u00ebto rregulla t\u00eb reja synojn\u00eb pik\u00ebrisht formalizimin; ndaj shmang situatat e pak\u00ebndshme duke u p\u00ebrmbajtur afateve.<\/p> <\/div> <\/div>\n\n\n\n<p>N\u00eb p\u00ebrfundim,\u00a0Deklarata Vjetore e t\u00eb Ardhurave (DIVA)\u00a0\u00ebsht\u00eb nj\u00eb detyrim, por edhe nj\u00eb mund\u00ebsi p\u00ebr tatimpaguesit individ\u00eb. Me\u00a0rregullat e reja\u00a0n\u00eb fuqi, sidomos p\u00ebr familjet me f\u00ebmij\u00eb, ia vlen t\u00eb jesh korrekt n\u00eb deklarim sepse mund t\u00eb p\u00ebrfitosh\u00a0leht\u00ebsira t\u00eb prekshme financiare\u00a0nga shteti. N\u00ebse je i pasigurt p\u00ebr ndonj\u00eb aspekt,\u00a0k\u00ebrko k\u00ebshill\u00eb profesionale\u00a0\u2013 por mos e neglizho deklarimin. Duke qen\u00eb i informuar dhe aktiv,\u00a0ti\u00a0siguron q\u00eb paguan vet\u00ebm aq sa duhet n\u00eb taksa dhe, n\u00eb rastin m\u00eb t\u00eb mir\u00eb, edhe\u00a0rrimbursohesh\u00a0p\u00ebr shpenzimet jet\u00ebsore si ato p\u00ebr rritjen dhe edukimin e f\u00ebmij\u00ebve.<\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #111827 ;background-color: #f9fafb ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #000000 ;\"  >K\u00ebshillim p\u00ebr DIVA &amp; p\u00ebrfitimet tatimore \u2013 FALAS<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><\/p>\n<style>\n.gdlr-widget-box {<br \/>\n  font-size: 16px;<br \/>\n  line-height: 1.7;<br \/>\n  color: #111827;<br \/>\n}<br \/>\n.gdlr-widget-box strong {<br \/>\n  font-weight: 700;<br \/>\n}<br \/>\n.gdlr-widget-box a {<br \/>\n  color: #0f172a !important;<br \/>\n  font-weight: 700;<br \/>\n  text-decoration: underline;<br \/>\n  text-underline-offset: 3px;<br \/>\n}<br \/>\n.gdlr-widget-box a:hover {<br \/>\n  color: #1e3a8a !important;<br \/>\n}<br \/>\n<\/style>\n<p class=\"translation-block\">A jeni t\u00eb sigurt q\u00eb po p\u00ebrfitoni <strong>maksimalisht nga Deklarata Vjetore e t\u00eb Ardhurave (DIVA)<\/strong>,<br>\r\nzbritjet p\u00ebr <strong>f\u00ebmij\u00ebt<\/strong> dhe <strong>shpenzimet arsimore<\/strong> sipas ligjit t\u00eb ri?<\/p>\n<p class=\"translation-block\">N\u00ebse jeni <strong>individ i pun\u00ebsuar<\/strong>, me <strong>m\u00eb shum\u00eb se nj\u00eb burim t\u00eb ardhurash<\/strong>,<br>\r\n<strong>prind me f\u00ebmij\u00eb n\u00eb ngarkim<\/strong> ose keni detyrim p\u00ebr t\u00eb dor\u00ebzuar DIVA-n,<br>\r\nne ju ndihmojm\u00eb t\u00eb kuptoni sakt\u00eb:<\/p>\n<ul>\n<li>n\u00ebse jeni subjekt deklarimi dhe \u00e7far\u00eb duhet t\u00eb raportoni,<\/li>\n<li>si t\u00eb aplikoni zbritjet p\u00ebr f\u00ebmij\u00ebt dhe shpenzimet e shkoll\u00ebs,<\/li>\n<li class=\"translation-block\">n\u00ebse keni t\u00eb drejt\u00eb p\u00ebr <strong>rimbursim tatimi<\/strong> apo pages\u00eb shtes\u00eb,<\/li>\n<li>si t\u00eb shmangni gabimet, penalitetet dhe deklarimin e pasakt\u00eb.<\/li>\n<\/ul>\n<p class=\"translation-block\">Nj\u00eb <strong>ekonomist i jasht\u00ebm<\/strong> mund t\u2019ju ndihmoj\u00eb t\u00eb veproni n\u00eb m\u00ebnyr\u00eb t\u00eb sakt\u00eb,<br>\r\ntransparente dhe n\u00eb p\u00ebrputhje t\u00eb plot\u00eb me legjislacionin n\u00eb fuqi.<\/p>\n<p class=\"translation-block\"><strong><br>\r\n<a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" target=\"_self\">REZERVO NJ\u00cb KONSULT\u00cb<\/a><br>\r\n<\/strong><br>\r\ndhe p\u00ebrfitoni nga <strong>k\u00ebshillimi fillestar FALAS<\/strong> p\u00ebr DIVA-n,<br>\r\nzbritjet tatimore dhe detyrimet tuaja si individ.<\/p>\n<p class=\"translation-block\">Ose na kontaktoni direkt n\u00eb<br>\r\n<a href=\"tel:+355693232349\" target=\"_self\">+355 69 323 2349<\/a><br>\r\nose n\u00eb<br>\r\n<a href=\"mailto:info@alprofitconsult.al\" target=\"_self\">info@alprofitconsult.al<\/a>.<\/p>\n<p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Deklarata Individuale Vjetore e t\u00eb Ardhurave (DIVA)\u00a0\u00ebsht\u00eb formulari vjetor ku individ\u00ebt deklarojn\u00eb t\u00eb gjitha t\u00eb ardhurat e tyre dhe llogarisin tatimin q\u00eb duhet paguar ose rimbursuar. Q\u00ebllimi i DIVA-s \u00ebsht\u00eb t\u00eb siguroj\u00eb nj\u00eb\u00a0llogaritje p\u00ebrfundimtare t\u00eb tatimit\u00a0mbi t\u00eb ardhurat personale, duke marr\u00eb parasysh\u00a0t\u00eb gjitha burimet e t\u00eb ardhurave\u00a0dhe zbritjet ligjore t\u00eb lejuara. Me ligjin e ri [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":31446,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[344,443,100],"tags":[809,811,259,813,815,816,810,814,90,812],"class_list":["post-31445","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-formate-udhezime","category-kryesore","category-tatime","tag-deklarata-vjetore","tag-deklarata-vjetore-e-te-ardhurave","tag-diva","tag-femije-ne-ngarkim","tag-individe-te-punesuar","tag-ligji-i-ri-i-tatimit-mbi-te-ardhurat","tag-rimbursim-tatimi","tag-shpenzime-arsimore","tag-tatimi-mbi-te-ardhurat","tag-zbritje-tatimore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Deklarata Vjetore (DIVA): Rimbursimi p\u00ebr f\u00ebmij\u00ebt dhe shpenzimet arsimore (Rregullat, p\u00ebrfituesit, p\u00ebrjashtimet) - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deklarata Vjetore (DIVA): Rimbursimi p\u00ebr f\u00ebmij\u00ebt dhe shpenzimet arsimore (Rregullat, p\u00ebrfituesit, p\u00ebrjashtimet) - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Deklarata Individuale Vjetore e t\u00eb Ardhurave (DIVA)\u00a0\u00ebsht\u00eb formulari vjetor ku individ\u00ebt deklarojn\u00eb t\u00eb gjitha t\u00eb ardhurat e tyre dhe llogarisin tatimin q\u00eb duhet paguar ose rimbursuar. Q\u00ebllimi i DIVA-s \u00ebsht\u00eb t\u00eb siguroj\u00eb nj\u00eb\u00a0llogaritje p\u00ebrfundimtare t\u00eb tatimit\u00a0mbi t\u00eb ardhurat personale, duke marr\u00eb parasysh\u00a0t\u00eb gjitha burimet e t\u00eb ardhurave\u00a0dhe zbritjet ligjore t\u00eb lejuara. Me ligjin e ri [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/it\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-15T21:05:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/01\/Deklarata-Vjetore-DIVA-Rimbursimi-per-femijet-dhe-shpenzimet-arsimore-Rregullat-perfituesit-perjashtimet-AlProfit-Consult.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" 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plot\u00ebsoj\u00eb DIVA-n? N\u00ebse kam vet\u00ebm nj\u00eb pag\u00eb n\u00ebn 1.2 mln lek\u00eb, a jam i detyruar?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"DIVA duhet dor\u00ebzuar\u00a0detyrimisht\u00a0nga ata q\u00eb kan\u00eb mbi 1.2 mln lek\u00eb n\u00eb vit nga t\u00eb gjitha t\u00eb ardhurat, ata me\u00a0m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, dhe ata me t\u00eb ardhura t\u00eb patatueshme gjat\u00eb vitit mbi 50 mij\u00eb lek\u00eb. Pra, n\u00ebse ke pasur\u00a0vet\u00ebm nj\u00eb pun\u00ebdhe paga jote bruto vjetore \u00ebsht\u00eb \u2264 1.2 mln lek\u00eb,\u00a0ligj\u00ebrisht nuk je i detyruar\u00a0t\u00eb deklarosh \u2013\u00a0por: n\u00ebse ke f\u00ebmij\u00eb dhe d\u00ebshiron t\u00eb p\u00ebrfitosh rimbursimin tatimor p\u00ebr ta,\u00a0ke t\u00eb drejt\u00eb t\u00eb deklarosh vullnetarisht\u00a0p\u00ebr t\u00eb marr\u00eb at\u00eb leht\u00ebsi. Ligji s\u2019t\u00eb ndalon t\u00eb dor\u00ebzosh DIVA-n edhe sikur t\u00eb ardhurat t\u00eb jen\u00eb n\u00ebn prag, n\u00ebse ke nj\u00eb arsye p\u00ebr ta b\u00ebr\u00eb (p.sh. k\u00ebrkon zbritjen e f\u00ebmij\u00ebve dhe shkoll\u00ebs). N\u00eb fakt, administrata tatimore inkurajon q\u00eb\u00a0\u00e7do individ me mbi 100,000 lek\u00eb n\u00eb muaj\u00a0ose m\u00eb shum\u00eb se nj\u00eb burim t\u00eb deklaroj\u00eb, p\u00ebr t\u00eb qen\u00eb n\u00eb rregull dhe p\u00ebr t\u00eb p\u00ebrfituar nga zbritjet.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506885394\",\"position\":2,\"url\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506885394\",\"name\":\"Si mund t\u00eb p\u00ebrfitoj nga zbritjet p\u00ebr f\u00ebmij\u00ebt n\u00ebse gjat\u00eb vitit paga ime u tatua normalisht?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Thjesht\u00a0duke deklaruar n\u00eb DIVA. Pun\u00ebdh\u00ebn\u00ebsi gjat\u00eb vitit nuk ka si t\u2019i dij\u00eb benefitet e tua familjare (p\u00ebrve\u00e7 n\u00ebse ke plot\u00ebsuar tek ai deklarat\u00ebn e statusit personal). N\u00eb deklarat\u00ebn vjetore, ti do t\u00eb sh\u00ebnosh numrin e f\u00ebmij\u00ebve n\u00eb ngarkim dhe shum\u00ebn e shpenzimeve arsimore. N\u00ebse je brenda kushteve ligjore (f\u00ebmij\u00eb &lt;18 vje\u00e7, ti je prindi me t\u00eb ardhura m\u00eb t\u00eb larta, etj.), sistemi i tatimeve do ta llogaris\u00eb automatikisht zbritjen p\u00ebr secilin f\u00ebmij\u00eb (48 mij\u00eb lek\u00eb) dhe shpenzimet (deri 100 mij\u00eb lek\u00eb). Kjo do t\u00eb ul\u00eb baz\u00ebn tatimore mbi t\u00eb cil\u00ebn llogaritet tatimi yt vjetor. Si pasoj\u00eb, del q\u00eb ke paguar disi m\u00eb shum\u00eb tatim gjat\u00eb vitit. Diferenca midis tatimit t\u00eb paguar dhe tatimit final kthehet si\u00a0rimbursim\u00a0p\u00ebr ty. Pra, nuk duhet ndonj\u00eb veprim i ve\u00e7ant\u00eb gjat\u00eb vitit \u2013 mjafton t\u00eb mos harrosh t\u2019i deklarosh k\u00ebto zbritje n\u00eb fund.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506919634\",\"position\":3,\"url\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506919634\",\"name\":\"\u00c7far\u00eb dokumentesh duhet t\u00eb mbledh p\u00ebr t\u2019i justifikuar zbritjet e f\u00ebmij\u00ebve?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"P\u00ebr\u00a0vet\u00eb f\u00ebmij\u00ebt\u00a0(48 mij\u00eb lek\u00eb secili) nuk ke dokument financiar \u2013 mjafton certifikata familjare q\u00eb provon q\u00eb jan\u00eb f\u00ebmij\u00ebt e tu n\u00eb ngarkim (k\u00ebt\u00eb administrata e verifikon leht\u00eb n\u00eb regjistrin civil). P\u00ebr\u00a0shpenzimet arsimore (100 mij\u00eb lek\u00eb), duhet t\u00eb\u00a0ruash faturat\u00a0ose v\u00ebrtetimet e pagesave q\u00eb ke kryer: p.sh. fatur\u00ebn e shkoll\u00ebs private, ose mandatet e pagesave p\u00ebr kurse jasht\u00ebshkollore, faturat e librave dhe mjeteve m\u00ebsimore, etj. Kur plot\u00ebson deklarat\u00ebn, nuk do t\u2019i ngarkosh ato fatura, por\u00a0duhet t\u2019i kesh t\u00eb ruajtura. Tatimet kan\u00eb t\u00eb drejt\u00eb t\u2019i k\u00ebrkojn\u00eb p\u00ebr kontroll deri disa vite m\u00eb pas. Pra, n\u00ebse k\u00ebrkon zbritjen, sigurohu q\u00eb shpenzimi t\u00eb jet\u00eb i dokumentuar dhe i ligjsh\u00ebm.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506920861\",\"position\":4,\"url\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506920861\",\"name\":\"A mund t\u2019i marrin t\u00eb dy prind\u00ebrit zbritjet p\u00ebr t\u00eb nj\u00ebjtin f\u00ebmij\u00eb?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Jo. P\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim, zbritja prej 48,000 lek\u00eb (dhe shpenzimet e arsimit)\u00a0jepet vet\u00ebm nj\u00eb her\u00eb n\u00eb vit\u00a0dhe vet\u00ebm nga nj\u00ebri prind. Zakonisht, deklaron dhe p\u00ebrfiton ai prind q\u00eb ka paguar m\u00eb shum\u00eb tatim gjat\u00eb vitit (pra, me t\u00eb ardhura m\u00eb t\u00eb larta), q\u00eb efekti i zbritjes t\u00eb jet\u00eb maksimal. Prindi tjet\u00ebr thjesht plot\u00ebson DIVA-n e vet pa k\u00ebto zbritje (ose mund t\u00eb mos ket\u00eb fare detyrim t\u00eb deklaroj\u00eb, varet nga t\u00eb ardhurat e tij). Kjo \u00ebsht\u00eb e r\u00ebnd\u00ebsishme: koordinohuni n\u00eb familje q\u00eb\u00a0t\u00eb mos e deklaroni dy her\u00eb t\u00eb nj\u00ebjtin f\u00ebmij\u00eb, se do refuzohet nga sistemi p\u00ebr dublim.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506921804\",\"position\":5,\"url\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506921804\",\"name\":\"F\u00ebmija im mbushi 18 vje\u00e7 n\u00eb janar t\u00eb k\u00ebtij viti \u2013 a e p\u00ebrfitoj zbritjen p\u00ebr muajt q\u00eb ishte 17?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"P\u00ebr fat t\u00eb keq,\u00a0jo. Ligji e formulon kriterin thjesht si \u201cf\u00ebmij\u00eb n\u00ebn 18 vje\u00e7\u201d, duke n\u00ebnkuptuar q\u00eb p\u00ebr vitin fiskal q\u00eb po deklaron, f\u00ebmija duhet t\u00eb ket\u00eb qen\u00eb i mitur gjat\u00eb gjith\u00eb vitit (deri m\u00eb 31 dhjetor). Edhe udh\u00ebzimi nuk jep zbritje t\u00eb pjesshme mujore; \u00ebsht\u00eb konceptuar si nj\u00eb shum\u00eb vjetore fikse. K\u00ebshtu q\u00eb sapo f\u00ebmija mbush 18 vje\u00e7 brenda atij viti, ai vit nuk llogaritet p\u00ebr kompensim. (N\u00ebse ke f\u00ebmij\u00eb student mbi 18 vje\u00e7, p\u00ebr ta aktualisht\u00a0nuk\u00a0ka zbritje specifike n\u00eb k\u00ebt\u00eb ligj.)\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506987612\",\"position\":6,\"url\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506987612\",\"name\":\"Kam vet\u00ebm nj\u00eb pun\u00ebdh\u00ebn\u00ebs dhe paga ime bruto \u00ebsht\u00eb 800 mij\u00eb lek\u00eb n\u00eb vit. S\u2019jam i detyruar t\u00eb deklaroj, por kam 1 f\u00ebmij\u00eb dhe shpenzime shkolle. A ia vlen t\u00eb deklaroj?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Po, pa dyshim!\u00a0Edhe pse ligji s\u2019t\u00eb detyron, n\u00ebse ke paguar tatim mbi pag\u00ebn gjat\u00eb vitit, ti mund t\u00eb\u00a0kthesh nj\u00eb pjes\u00eb t\u00eb atij tatimi mbrapsht\u00a0duke dor\u00ebzuar deklarat\u00ebn dhe duke p\u00ebrfituar zbritjet. N\u00eb rastin t\u00ebnd: me 800 mij\u00eb lek\u00eb n\u00eb vit (p\u00ebr 2025 e tutje), paga jote ka pasur rreth 360 mij\u00eb lek\u00eb p\u00ebrjashtim personal dhe pjesa 440 mij\u00eb \u00ebsht\u00eb tatuar me 13%, dmth ke paguar rreth 57,200 lek\u00eb tatim. N\u00ebse deklaron nj\u00eb f\u00ebmij\u00eb dhe 100 mij\u00eb lek\u00eb shpenzime arsimore, baza e tatueshme bie ndjesh\u00ebm (dmth 800k \u2013 360k \u2013 48k \u2013 100k = 292k) dhe tatimi i duhur del afro 0. Do t\u00eb rimbursohesh p\u00ebr pjes\u00ebn d\u00ebrrmuese t\u00eb atyre ~57 mij\u00eb lek\u00ebve tatim t\u00eb paguar. N\u00eb t\u00eb kund\u00ebrt, po t\u00eb mos deklarosh, i\u00a0humbet\u00a0k\u00ebto para. Pra, edhe kur s\u2019\u00ebsht\u00eb detyrim,\u00a0deklarimi vullnetar \u00ebsht\u00eb n\u00eb interesin t\u00ebnd financiar\u00a0n\u00eb k\u00ebt\u00eb rast.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507010713\",\"position\":7,\"url\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507010713\",\"name\":\"Kur e marr rimbursimin dhe si?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pas dor\u00ebzimit t\u00eb deklarat\u00ebs brenda 31 marsit (fjala vjen t\u00eb 2026-\u00ebs p\u00ebr t\u00eb ardhurat 2025), n\u00ebse rezulton me tatim t\u00eb tep\u00ebr paguar,\u00a0duhet t\u00eb b\u00ebsh nj\u00eb k\u00ebrkes\u00eb zyrtare p\u00ebr rimbursim\u00a0tek Drejtoria e Tatimeve. \u00cbsht\u00eb nj\u00eb procedur\u00eb standarde (mund t\u00eb b\u00ebhet online n\u00ebp\u00ebrmjet portalit e-tatime). Tatimet kan\u00eb afat deri\u00a090 dit\u00eb\u00a0t\u00eb shqyrtojn\u00eb k\u00ebrkes\u00ebn. Zakonisht, n\u00ebse gjith\u00e7ka \u00ebsht\u00eb n\u00eb rregull, ata e miratojn\u00eb dhe kryejn\u00eb\u00a0transferimin e shum\u00ebs n\u00eb llogarin\u00eb bankare\u00a0q\u00eb ke deklaruar. Koha e pritjes mund t\u00eb jet\u00eb disa jav\u00eb; r\u00ebnd\u00ebsi ka q\u00eb t\u2019i ndjek\u00ebsh udh\u00ebzimet (p.sh. mund t\u00eb k\u00ebrkojn\u00eb konfirmimin e IBAN-it t\u00eb llogaris\u00eb t\u00ebnde bankare). N\u00ebse ke detyrime tatimore t\u00eb papaguara nga vite t\u00eb m\u00ebparshme, mund t\u00eb ndodh\u00eb q\u00eb, n\u00eb vend t\u2019i marr\u00ebsh n\u00eb bank\u00eb,\u00a0shuma e rimbursimit neto t\u00eb p\u00ebrdoret p\u00ebr t\u00eb shlyer\u00a0ato detyrime \u2013 por k\u00ebt\u00eb do ta shihje n\u00eb komunikimin me tatimet.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507030052\",\"position\":8,\"url\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507030052\",\"name\":\"Kam gabuar di\u00e7ka n\u00eb deklarat\u00eb (ose kam harruar t\u00eb deklaroj). \u00c7far\u00eb mund t\u00eb b\u00ebj?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"N\u00ebse ende \u00ebsht\u00eb brenda afatit (deri m\u00eb 31 mars), mund ta rihap\u00ebsh deklarat\u00ebn dhe ta korrigjosh para dor\u00ebzimit final. Pas afatit,\u00a0ke ende nj\u00eb mund\u00ebsi: mund t\u00eb dor\u00ebzosh nj\u00eb\u00a0deklarat\u00eb t\u00eb korrigjuar\u00a0(ose\u00a0shtes\u00eb) pas afatit. Kjo do t\u00eb rregulloj\u00eb shifrat, por ki parasysh se\u00a0nuk t\u00eb shp\u00ebton nga gjoba e vones\u00ebs\u00a0n\u00ebse je pas 31 marsit. Sidoqoft\u00eb, \u00ebsht\u00eb m\u00eb mir\u00eb t\u00eb korrigjosh gabimet sesa t\u2019i l\u00ebsh, sepse deklarimi i pasakt\u00eb mund t\u00eb sjell\u00eb telashe m\u00eb von\u00eb (p.sh. n\u00eb rast kontrolli). P\u00ebr t\u00eb korrigjuar, mund t\u00eb p\u00ebrdor\u00ebsh p\u00ebrs\u00ebri portalin online \u2013 DIVA e lejon versionin \u201cdeklarat\u00eb e rishikuar\u201d. N\u00eb raste komplekse, mund t\u00eb kontaktoni zyr\u00ebn tatimore p\u00ebr sqarime.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507039732\",\"position\":9,\"url\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507039732\",\"name\":\"A do t\u00eb thot\u00eb kjo skem\u00eb q\u00eb do marr\u00eb para mbrapsht kushdo q\u00eb ka f\u00ebmij\u00eb?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Jo, nuk \u00ebsht\u00eb e th\u00ebn\u00eb. Shum\u00eb individ\u00eb thjesht do\u00a0paguajn\u00eb m\u00eb pak tatim\u00a0gjat\u00eb vitit (ose n\u00eb momentin e deklarimit) fal\u00eb zbritjeve, por jo domosdoshm\u00ebrisht do ken\u00eb para p\u00ebr t\u00eb marr\u00eb mbrapsht. Rimbursimi ndodh kur\u00a0tatimi i paguar nd\u00ebr vit\u00a0tejkalon tatimin p\u00ebrfundimtar t\u00eb llogaritur. Disa mund t\u00eb dalin\u00a0zero-zero\u00a0(as p\u00ebr t\u00eb paguar, as p\u00ebr t\u00eb marr\u00eb). Disa q\u00eb kan\u00eb pasur pak mbajtje tatimi gjat\u00eb vitit e nd\u00ebrkoh\u00eb kan\u00eb edhe detyrime t\u00eb tjera mund t\u00eb dalin ende me pages\u00eb pavar\u00ebsisht zbritjeve (thjesht shum\u00eb m\u00eb e vog\u00ebl). Skema synon kryesisht t\u00eb ndihmoj\u00eb familjet t\u00eb paguajn\u00eb\u00a0m\u00eb pak tatim n\u00eb total, dhe n\u00eb disa raste k\u00ebto para t\u00eb tep\u00ebrta kthehen fizikisht te familjet. Sipas parashikimeve, familjet me paga mesatare do jen\u00eb p\u00ebrfituese kryesore t\u00eb rimbursimeve, kurse familjet me paga shum\u00eb t\u00eb larta thjesht do paguajn\u00eb pak m\u00eb pak tatim, por s\u2019do ken\u00eb rimbursime pasi gjat\u00eb vitit atyre u mbahet tatimi i llogaritur me formul\u00ebn e re tashm\u00eb t\u00eb reduktuar.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507077600\",\"position\":10,\"url\":\"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507077600\",\"name\":\"\u00c7far\u00eb ndodh n\u00ebse nuk e dor\u00ebzoj fare deklarat\u00ebn?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si\u00e7 u p\u00ebrmend, mosdor\u00ebzimi t\u00eb sjell nj\u00eb\u00a0gjob\u00eb 3,000 lek\u00eb. P\u00ebr m\u00eb tep\u00ebr, tatimet mund t\u00eb b\u00ebjn\u00eb vler\u00ebsim tatimor me t\u00eb dh\u00ebnat q\u00eb disponojn\u00eb dhe t\u00eb nxjerrin detyrimin tatimor q\u00eb ti duhej t\u00eb paguaje. N\u00ebse nuk e paguan, ai detyrim do t\u00eb rritet me\u00a0kamat\u00eb p\u00ebr \u00e7do dit\u00eb vones\u00eb\u00a0deri sa ta shlyesh. Gjithashtu, mosdor\u00ebzimi i deklarat\u00ebs mund t\u00eb jet\u00eb nj\u00eb\u00a0flamur i kuq\u00a0n\u00eb sistem \u2013 n\u00eb t\u00eb ardhmen, n\u00ebse aplikon p\u00ebr kredi, apo pun\u00eb jasht\u00eb, shpesh k\u00ebrkohet v\u00ebrtetim i shlyerjes s\u00eb detyrimeve tatimore; nj\u00eb deklarat\u00eb e pador\u00ebzuar mund t\u00eb krijoj\u00eb probleme. Prandaj, \u00ebsht\u00eb n\u00eb interesin t\u00ebnd ta dor\u00ebzosh deklarat\u00ebn edhe n\u00ebse e ke kaluar afatin \u2013 m\u00eb mir\u00eb von\u00eb sesa kurr\u00eb. Nd\u00ebrgjegj\u00ebsimi fiskal po rritet, dhe k\u00ebto rregulla t\u00eb reja synojn\u00eb pik\u00ebrisht formalizimin; ndaj shmang situatat e pak\u00ebndshme duke u p\u00ebrmbajtur afateve.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Deklarata Vjetore (DIVA): Rimbursimi p\u00ebr f\u00ebmij\u00ebt dhe shpenzimet arsimore (Rregullat, p\u00ebrfituesit, p\u00ebrjashtimet) - AlProfit Consult","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alprofitconsult.al\/it\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/","og_locale":"it_IT","og_type":"article","og_title":"Deklarata Vjetore (DIVA): Rimbursimi p\u00ebr f\u00ebmij\u00ebt dhe shpenzimet arsimore (Rregullat, p\u00ebrfituesit, p\u00ebrjashtimet) - AlProfit Consult","og_description":"Deklarata Individuale Vjetore e t\u00eb Ardhurave (DIVA)\u00a0\u00ebsht\u00eb formulari vjetor ku individ\u00ebt deklarojn\u00eb t\u00eb gjitha t\u00eb ardhurat e tyre dhe llogarisin tatimin q\u00eb duhet paguar ose rimbursuar. Q\u00ebllimi i DIVA-s \u00ebsht\u00eb t\u00eb siguroj\u00eb nj\u00eb\u00a0llogaritje p\u00ebrfundimtare t\u00eb tatimit\u00a0mbi t\u00eb ardhurat personale, duke marr\u00eb parasysh\u00a0t\u00eb gjitha burimet e t\u00eb ardhurave\u00a0dhe zbritjet ligjore t\u00eb lejuara. Me ligjin e ri [&hellip;]","og_url":"https:\/\/alprofitconsult.al\/it\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/","og_site_name":"AlProfit Consult","article_publisher":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_author":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_published_time":"2026-01-15T21:05:33+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/01\/Deklarata-Vjetore-DIVA-Rimbursimi-per-femijet-dhe-shpenzimet-arsimore-Rregullat-perfituesit-perjashtimet-AlProfit-Consult.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_creator":"@AlProfitConsult","twitter_site":"@AlProfitConsult","twitter_misc":{"Scritto da":"admin","Tempo di lettura stimato":"22 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plot\u00ebsoj\u00eb DIVA-n? N\u00ebse kam vet\u00ebm nj\u00eb pag\u00eb n\u00ebn 1.2 mln lek\u00eb, a jam i detyruar?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"DIVA duhet dor\u00ebzuar\u00a0detyrimisht\u00a0nga ata q\u00eb kan\u00eb mbi 1.2 mln lek\u00eb n\u00eb vit nga t\u00eb gjitha t\u00eb ardhurat, ata me\u00a0m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, dhe ata me t\u00eb ardhura t\u00eb patatueshme gjat\u00eb vitit mbi 50 mij\u00eb lek\u00eb. Pra, n\u00ebse ke pasur\u00a0vet\u00ebm nj\u00eb pun\u00ebdhe paga jote bruto vjetore \u00ebsht\u00eb \u2264 1.2 mln lek\u00eb,\u00a0ligj\u00ebrisht nuk je i detyruar\u00a0t\u00eb deklarosh \u2013\u00a0por: n\u00ebse ke f\u00ebmij\u00eb dhe d\u00ebshiron t\u00eb p\u00ebrfitosh rimbursimin tatimor p\u00ebr ta,\u00a0ke t\u00eb drejt\u00eb t\u00eb deklarosh vullnetarisht\u00a0p\u00ebr t\u00eb marr\u00eb at\u00eb leht\u00ebsi. Ligji s\u2019t\u00eb ndalon t\u00eb dor\u00ebzosh DIVA-n edhe sikur t\u00eb ardhurat t\u00eb jen\u00eb n\u00ebn prag, n\u00ebse ke nj\u00eb arsye p\u00ebr ta b\u00ebr\u00eb (p.sh. k\u00ebrkon zbritjen e f\u00ebmij\u00ebve dhe shkoll\u00ebs). N\u00eb fakt, administrata tatimore inkurajon q\u00eb\u00a0\u00e7do individ me mbi 100,000 lek\u00eb n\u00eb muaj\u00a0ose m\u00eb shum\u00eb se nj\u00eb burim t\u00eb deklaroj\u00eb, p\u00ebr t\u00eb qen\u00eb n\u00eb rregull dhe p\u00ebr t\u00eb p\u00ebrfituar nga zbritjet.","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506885394","position":2,"url":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506885394","name":"Si mund t\u00eb p\u00ebrfitoj nga zbritjet p\u00ebr f\u00ebmij\u00ebt n\u00ebse gjat\u00eb vitit paga ime u tatua normalisht?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Thjesht\u00a0duke deklaruar n\u00eb DIVA. Pun\u00ebdh\u00ebn\u00ebsi gjat\u00eb vitit nuk ka si t\u2019i dij\u00eb benefitet e tua familjare (p\u00ebrve\u00e7 n\u00ebse ke plot\u00ebsuar tek ai deklarat\u00ebn e statusit personal). N\u00eb deklarat\u00ebn vjetore, ti do t\u00eb sh\u00ebnosh numrin e f\u00ebmij\u00ebve n\u00eb ngarkim dhe shum\u00ebn e shpenzimeve arsimore. N\u00ebse je brenda kushteve ligjore (f\u00ebmij\u00eb &lt;18 vje\u00e7, ti je prindi me t\u00eb ardhura m\u00eb t\u00eb larta, etj.), sistemi i tatimeve do ta llogaris\u00eb automatikisht zbritjen p\u00ebr secilin f\u00ebmij\u00eb (48 mij\u00eb lek\u00eb) dhe shpenzimet (deri 100 mij\u00eb lek\u00eb). Kjo do t\u00eb ul\u00eb baz\u00ebn tatimore mbi t\u00eb cil\u00ebn llogaritet tatimi yt vjetor. Si pasoj\u00eb, del q\u00eb ke paguar disi m\u00eb shum\u00eb tatim gjat\u00eb vitit. Diferenca midis tatimit t\u00eb paguar dhe tatimit final kthehet si\u00a0rimbursim\u00a0p\u00ebr ty. Pra, nuk duhet ndonj\u00eb veprim i ve\u00e7ant\u00eb gjat\u00eb vitit \u2013 mjafton t\u00eb mos harrosh t\u2019i deklarosh k\u00ebto zbritje n\u00eb fund.","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506919634","position":3,"url":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506919634","name":"\u00c7far\u00eb dokumentesh duhet t\u00eb mbledh p\u00ebr t\u2019i justifikuar zbritjet e f\u00ebmij\u00ebve?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"P\u00ebr\u00a0vet\u00eb f\u00ebmij\u00ebt\u00a0(48 mij\u00eb lek\u00eb secili) nuk ke dokument financiar \u2013 mjafton certifikata familjare q\u00eb provon q\u00eb jan\u00eb f\u00ebmij\u00ebt e tu n\u00eb ngarkim (k\u00ebt\u00eb administrata e verifikon leht\u00eb n\u00eb regjistrin civil). P\u00ebr\u00a0shpenzimet arsimore (100 mij\u00eb lek\u00eb), duhet t\u00eb\u00a0ruash faturat\u00a0ose v\u00ebrtetimet e pagesave q\u00eb ke kryer: p.sh. fatur\u00ebn e shkoll\u00ebs private, ose mandatet e pagesave p\u00ebr kurse jasht\u00ebshkollore, faturat e librave dhe mjeteve m\u00ebsimore, etj. Kur plot\u00ebson deklarat\u00ebn, nuk do t\u2019i ngarkosh ato fatura, por\u00a0duhet t\u2019i kesh t\u00eb ruajtura. Tatimet kan\u00eb t\u00eb drejt\u00eb t\u2019i k\u00ebrkojn\u00eb p\u00ebr kontroll deri disa vite m\u00eb pas. Pra, n\u00ebse k\u00ebrkon zbritjen, sigurohu q\u00eb shpenzimi t\u00eb jet\u00eb i dokumentuar dhe i ligjsh\u00ebm.","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506920861","position":4,"url":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506920861","name":"A mund t\u2019i marrin t\u00eb dy prind\u00ebrit zbritjet p\u00ebr t\u00eb nj\u00ebjtin f\u00ebmij\u00eb?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Jo. P\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim, zbritja prej 48,000 lek\u00eb (dhe shpenzimet e arsimit)\u00a0jepet vet\u00ebm nj\u00eb her\u00eb n\u00eb vit\u00a0dhe vet\u00ebm nga nj\u00ebri prind. Zakonisht, deklaron dhe p\u00ebrfiton ai prind q\u00eb ka paguar m\u00eb shum\u00eb tatim gjat\u00eb vitit (pra, me t\u00eb ardhura m\u00eb t\u00eb larta), q\u00eb efekti i zbritjes t\u00eb jet\u00eb maksimal. Prindi tjet\u00ebr thjesht plot\u00ebson DIVA-n e vet pa k\u00ebto zbritje (ose mund t\u00eb mos ket\u00eb fare detyrim t\u00eb deklaroj\u00eb, varet nga t\u00eb ardhurat e tij). Kjo \u00ebsht\u00eb e r\u00ebnd\u00ebsishme: koordinohuni n\u00eb familje q\u00eb\u00a0t\u00eb mos e deklaroni dy her\u00eb t\u00eb nj\u00ebjtin f\u00ebmij\u00eb, se do refuzohet nga sistemi p\u00ebr dublim.","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506921804","position":5,"url":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506921804","name":"F\u00ebmija im mbushi 18 vje\u00e7 n\u00eb janar t\u00eb k\u00ebtij viti \u2013 a e p\u00ebrfitoj zbritjen p\u00ebr muajt q\u00eb ishte 17?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"P\u00ebr fat t\u00eb keq,\u00a0jo. Ligji e formulon kriterin thjesht si \u201cf\u00ebmij\u00eb n\u00ebn 18 vje\u00e7\u201d, duke n\u00ebnkuptuar q\u00eb p\u00ebr vitin fiskal q\u00eb po deklaron, f\u00ebmija duhet t\u00eb ket\u00eb qen\u00eb i mitur gjat\u00eb gjith\u00eb vitit (deri m\u00eb 31 dhjetor). Edhe udh\u00ebzimi nuk jep zbritje t\u00eb pjesshme mujore; \u00ebsht\u00eb konceptuar si nj\u00eb shum\u00eb vjetore fikse. K\u00ebshtu q\u00eb sapo f\u00ebmija mbush 18 vje\u00e7 brenda atij viti, ai vit nuk llogaritet p\u00ebr kompensim. (N\u00ebse ke f\u00ebmij\u00eb student mbi 18 vje\u00e7, p\u00ebr ta aktualisht\u00a0nuk\u00a0ka zbritje specifike n\u00eb k\u00ebt\u00eb ligj.)","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506987612","position":6,"url":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768506987612","name":"Kam vet\u00ebm nj\u00eb pun\u00ebdh\u00ebn\u00ebs dhe paga ime bruto \u00ebsht\u00eb 800 mij\u00eb lek\u00eb n\u00eb vit. S\u2019jam i detyruar t\u00eb deklaroj, por kam 1 f\u00ebmij\u00eb dhe shpenzime shkolle. A ia vlen t\u00eb deklaroj?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Po, pa dyshim!\u00a0Edhe pse ligji s\u2019t\u00eb detyron, n\u00ebse ke paguar tatim mbi pag\u00ebn gjat\u00eb vitit, ti mund t\u00eb\u00a0kthesh nj\u00eb pjes\u00eb t\u00eb atij tatimi mbrapsht\u00a0duke dor\u00ebzuar deklarat\u00ebn dhe duke p\u00ebrfituar zbritjet. N\u00eb rastin t\u00ebnd: me 800 mij\u00eb lek\u00eb n\u00eb vit (p\u00ebr 2025 e tutje), paga jote ka pasur rreth 360 mij\u00eb lek\u00eb p\u00ebrjashtim personal dhe pjesa 440 mij\u00eb \u00ebsht\u00eb tatuar me 13%, dmth ke paguar rreth 57,200 lek\u00eb tatim. N\u00ebse deklaron nj\u00eb f\u00ebmij\u00eb dhe 100 mij\u00eb lek\u00eb shpenzime arsimore, baza e tatueshme bie ndjesh\u00ebm (dmth 800k \u2013 360k \u2013 48k \u2013 100k = 292k) dhe tatimi i duhur del afro 0. Do t\u00eb rimbursohesh p\u00ebr pjes\u00ebn d\u00ebrrmuese t\u00eb atyre ~57 mij\u00eb lek\u00ebve tatim t\u00eb paguar. N\u00eb t\u00eb kund\u00ebrt, po t\u00eb mos deklarosh, i\u00a0humbet\u00a0k\u00ebto para. Pra, edhe kur s\u2019\u00ebsht\u00eb detyrim,\u00a0deklarimi vullnetar \u00ebsht\u00eb n\u00eb interesin t\u00ebnd financiar\u00a0n\u00eb k\u00ebt\u00eb rast.","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507010713","position":7,"url":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507010713","name":"Kur e marr rimbursimin dhe si?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Pas dor\u00ebzimit t\u00eb deklarat\u00ebs brenda 31 marsit (fjala vjen t\u00eb 2026-\u00ebs p\u00ebr t\u00eb ardhurat 2025), n\u00ebse rezulton me tatim t\u00eb tep\u00ebr paguar,\u00a0duhet t\u00eb b\u00ebsh nj\u00eb k\u00ebrkes\u00eb zyrtare p\u00ebr rimbursim\u00a0tek Drejtoria e Tatimeve. \u00cbsht\u00eb nj\u00eb procedur\u00eb standarde (mund t\u00eb b\u00ebhet online n\u00ebp\u00ebrmjet portalit e-tatime). Tatimet kan\u00eb afat deri\u00a090 dit\u00eb\u00a0t\u00eb shqyrtojn\u00eb k\u00ebrkes\u00ebn. Zakonisht, n\u00ebse gjith\u00e7ka \u00ebsht\u00eb n\u00eb rregull, ata e miratojn\u00eb dhe kryejn\u00eb\u00a0transferimin e shum\u00ebs n\u00eb llogarin\u00eb bankare\u00a0q\u00eb ke deklaruar. Koha e pritjes mund t\u00eb jet\u00eb disa jav\u00eb; r\u00ebnd\u00ebsi ka q\u00eb t\u2019i ndjek\u00ebsh udh\u00ebzimet (p.sh. mund t\u00eb k\u00ebrkojn\u00eb konfirmimin e IBAN-it t\u00eb llogaris\u00eb t\u00ebnde bankare). N\u00ebse ke detyrime tatimore t\u00eb papaguara nga vite t\u00eb m\u00ebparshme, mund t\u00eb ndodh\u00eb q\u00eb, n\u00eb vend t\u2019i marr\u00ebsh n\u00eb bank\u00eb,\u00a0shuma e rimbursimit neto t\u00eb p\u00ebrdoret p\u00ebr t\u00eb shlyer\u00a0ato detyrime \u2013 por k\u00ebt\u00eb do ta shihje n\u00eb komunikimin me tatimet.","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507030052","position":8,"url":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507030052","name":"Kam gabuar di\u00e7ka n\u00eb deklarat\u00eb (ose kam harruar t\u00eb deklaroj). \u00c7far\u00eb mund t\u00eb b\u00ebj?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"N\u00ebse ende \u00ebsht\u00eb brenda afatit (deri m\u00eb 31 mars), mund ta rihap\u00ebsh deklarat\u00ebn dhe ta korrigjosh para dor\u00ebzimit final. Pas afatit,\u00a0ke ende nj\u00eb mund\u00ebsi: mund t\u00eb dor\u00ebzosh nj\u00eb\u00a0deklarat\u00eb t\u00eb korrigjuar\u00a0(ose\u00a0shtes\u00eb) pas afatit. Kjo do t\u00eb rregulloj\u00eb shifrat, por ki parasysh se\u00a0nuk t\u00eb shp\u00ebton nga gjoba e vones\u00ebs\u00a0n\u00ebse je pas 31 marsit. Sidoqoft\u00eb, \u00ebsht\u00eb m\u00eb mir\u00eb t\u00eb korrigjosh gabimet sesa t\u2019i l\u00ebsh, sepse deklarimi i pasakt\u00eb mund t\u00eb sjell\u00eb telashe m\u00eb von\u00eb (p.sh. n\u00eb rast kontrolli). P\u00ebr t\u00eb korrigjuar, mund t\u00eb p\u00ebrdor\u00ebsh p\u00ebrs\u00ebri portalin online \u2013 DIVA e lejon versionin \u201cdeklarat\u00eb e rishikuar\u201d. N\u00eb raste komplekse, mund t\u00eb kontaktoni zyr\u00ebn tatimore p\u00ebr sqarime.","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507039732","position":9,"url":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507039732","name":"A do t\u00eb thot\u00eb kjo skem\u00eb q\u00eb do marr\u00eb para mbrapsht kushdo q\u00eb ka f\u00ebmij\u00eb?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Jo, nuk \u00ebsht\u00eb e th\u00ebn\u00eb. Shum\u00eb individ\u00eb thjesht do\u00a0paguajn\u00eb m\u00eb pak tatim\u00a0gjat\u00eb vitit (ose n\u00eb momentin e deklarimit) fal\u00eb zbritjeve, por jo domosdoshm\u00ebrisht do ken\u00eb para p\u00ebr t\u00eb marr\u00eb mbrapsht. Rimbursimi ndodh kur\u00a0tatimi i paguar nd\u00ebr vit\u00a0tejkalon tatimin p\u00ebrfundimtar t\u00eb llogaritur. Disa mund t\u00eb dalin\u00a0zero-zero\u00a0(as p\u00ebr t\u00eb paguar, as p\u00ebr t\u00eb marr\u00eb). Disa q\u00eb kan\u00eb pasur pak mbajtje tatimi gjat\u00eb vitit e nd\u00ebrkoh\u00eb kan\u00eb edhe detyrime t\u00eb tjera mund t\u00eb dalin ende me pages\u00eb pavar\u00ebsisht zbritjeve (thjesht shum\u00eb m\u00eb e vog\u00ebl). Skema synon kryesisht t\u00eb ndihmoj\u00eb familjet t\u00eb paguajn\u00eb\u00a0m\u00eb pak tatim n\u00eb total, dhe n\u00eb disa raste k\u00ebto para t\u00eb tep\u00ebrta kthehen fizikisht te familjet. Sipas parashikimeve, familjet me paga mesatare do jen\u00eb p\u00ebrfituese kryesore t\u00eb rimbursimeve, kurse familjet me paga shum\u00eb t\u00eb larta thjesht do paguajn\u00eb pak m\u00eb pak tatim, por s\u2019do ken\u00eb rimbursime pasi gjat\u00eb vitit atyre u mbahet tatimi i llogaritur me formul\u00ebn e re tashm\u00eb t\u00eb reduktuar.","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507077600","position":10,"url":"https:\/\/alprofitconsult.al\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/#faq-question-1768507077600","name":"\u00c7far\u00eb ndodh n\u00ebse nuk e dor\u00ebzoj fare deklarat\u00ebn?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Si\u00e7 u p\u00ebrmend, mosdor\u00ebzimi t\u00eb sjell nj\u00eb\u00a0gjob\u00eb 3,000 lek\u00eb. P\u00ebr m\u00eb tep\u00ebr, tatimet mund t\u00eb b\u00ebjn\u00eb vler\u00ebsim tatimor me t\u00eb dh\u00ebnat q\u00eb disponojn\u00eb dhe t\u00eb nxjerrin detyrimin tatimor q\u00eb ti duhej t\u00eb paguaje. N\u00ebse nuk e paguan, ai detyrim do t\u00eb rritet me\u00a0kamat\u00eb p\u00ebr \u00e7do dit\u00eb vones\u00eb\u00a0deri sa ta shlyesh. Gjithashtu, mosdor\u00ebzimi i deklarat\u00ebs mund t\u00eb jet\u00eb nj\u00eb\u00a0flamur i kuq\u00a0n\u00eb sistem \u2013 n\u00eb t\u00eb ardhmen, n\u00ebse aplikon p\u00ebr kredi, apo pun\u00eb jasht\u00eb, shpesh k\u00ebrkohet v\u00ebrtetim i shlyerjes s\u00eb detyrimeve tatimore; nj\u00eb deklarat\u00eb e pador\u00ebzuar mund t\u00eb krijoj\u00eb probleme. Prandaj, \u00ebsht\u00eb n\u00eb interesin t\u00ebnd ta dor\u00ebzosh deklarat\u00ebn edhe n\u00ebse e ke kaluar afatin \u2013 m\u00eb mir\u00eb von\u00eb sesa kurr\u00eb. Nd\u00ebrgjegj\u00ebsimi fiskal po rritet, dhe k\u00ebto rregulla t\u00eb reja synojn\u00eb pik\u00ebrisht formalizimin; ndaj shmang situatat e pak\u00ebndshme duke u p\u00ebrmbajtur afateve.","inLanguage":"it-IT"},"inLanguage":"it-IT"}]}},"_links":{"self":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/31445","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/comments?post=31445"}],"version-history":[{"count":2,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/31445\/revisions"}],"predecessor-version":[{"id":31448,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/31445\/revisions\/31448"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/media\/31446"}],"wp:attachment":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/media?parent=31445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/categories?post=31445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/tags?post=31445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}