{"id":595502,"date":"2023-05-11T10:41:32","date_gmt":"2023-05-11T08:41:32","guid":{"rendered":"https:\/\/www.hashtag.al\/?p=595502"},"modified":"2023-05-11T10:41:32","modified_gmt":"2023-05-11T08:41:32","slug":"ligji-i-ri-pronat-e-trasheguara-pertej-trashegimtareve-te-pare-dhe-te-dyte-perjashtohen-nga-tatimi-15-deri-ne-vleren-5-mln-leke","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2023\/05\/11\/ligji-i-ri-pronat-e-trasheguara-pertej-trashegimtareve-te-pare-dhe-te-dyte-perjashtohen-nga-tatimi-15-deri-ne-vleren-5-mln-leke\/","title":{"rendered":"Ligji i ri, pronat e trash\u00ebguara p\u00ebrtej trash\u00ebgimtar\u00ebve t\u00eb par\u00eb dhe t\u00eb dyt\u00eb, p\u00ebrjashtohen nga tatimi 15% deri n\u00eb vler\u00ebn 5 mln lek\u00eb","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

\"\"<\/a><\/span><\/p>\n

Ligji i ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d i botuar n\u00eb Fletoren Zyrtare m\u00eb 2 Maj do t\u00eb p\u00ebrfshij\u00eb edhe konceptin e taksimit p\u00ebr dhuratat n\u00eb t\u00eb holla dhe t\u00eb trash\u00ebgimis\u00eb t\u00eb pasuris\u00eb t\u00eb paluajtshme me norm\u00eb 15%.<\/span><\/p>\n

Nga taksimi 15% do t\u00eb vijojn\u00eb t\u00eb p\u00ebrjashtohen dhurimet dhe trash\u00ebgimit\u00eb t\u00eb pasurive t\u00eb luajtshme dhe t\u00eb paluajtshme te trash\u00ebgimtar\u00ebt e radh\u00ebs s\u00eb par\u00eb dhe t\u00eb dyt\u00eb. Nd\u00ebrsa pasurit\u00eb e paluajtshme e trash\u00ebguara apo dhuruara te trash\u00ebgimtar\u00ebt p\u00ebrtej radh\u00ebs s\u00eb par\u00eb dhe t\u00eb dyt\u00eb t\u00eb p\u00ebrcaktuara n\u00eb Kodin Civil, nuk do t\u00eb tatohen deri n\u00eb vler\u00ebn 5 mln lek\u00eb. Nga tatimi p\u00ebr trash\u00ebgimin\u00eb apo dhurimi do t\u00eb p\u00ebrjashtohen edhe pasurit\u00eb e luajtshme me vler\u00eb deri n\u00eb 1 mln lek\u00eb.<\/span><\/p>\n

Nd\u00ebrsa t\u00eb ardhurat nga loj\u00ebrat e fatit q\u00eb aktualisht taksohen me 15% do t\u00eb vazhdojn\u00eb t\u00eb taksohen me t\u00eb nj\u00ebjt\u00ebn norm\u00eb.<\/span><\/p>\n

Ekspert\u00ebt fiskal\u00eb dhe t\u00eb kontabilitetit theskojn\u00eb se ligji i ri do t\u00eb vazhdoj\u00eb t\u00eb p\u00ebrjashtoj\u00eb nga tatimi gjith\u00eb trash\u00ebgimtar\u00ebt q\u00eb p\u00ebrfshijn\u00eb nenet 360-363 te Kodit Civil.<\/span><\/p>\n

Sipas tyre ligji i ri sjell m\u00eb t\u00eb detajuar menyr\u00ebn e taksimit p\u00ebr pasurit\u00eb e paluajtshme dhe t\u00eb luajtshme t\u00eb trash\u00ebguara, nd\u00ebrsa p\u00ebrfshin p\u00ebr her\u00eb t\u00eb par\u00eb konceptin e mosvendosjes s\u00eb tatimit p\u00ebr dhurimet dhe trash\u00ebgimit\u00eb t\u00eb marra p\u00ebrve\u00e7 atyre t\u00eb p\u00ebrcaktuara t\u00eb rradh\u00ebs s\u00eb par\u00eb dhe t\u00eb dyt\u00eb, p\u00ebr prona me vler\u00eb deri n\u00eb 5 mln lek\u00eb p\u00ebr tatimpagues dhe deri n\u00eb 1 mln lek\u00eb p\u00ebr pasurit\u00eb e luajtshme.<\/span><\/p>\n

P\u00ebr kontabilist\u00ebt vendosja e tatimit me fash\u00eb te pasurit\u00eb, pas brezit t\u00eb par\u00eb dhe t\u00eb dyt\u00eb t\u00eb trash\u00ebgimtar\u00ebve \u00ebsht\u00eb nj\u00eb praktik\u00eb q\u00eb ndiqet edhe nga disa vende europiane.<\/span><\/p>\n

Ligji hyn n\u00eb fuqi 15 dit\u00eb nga botimi n\u00eb Fletoren Zyrtare, nd\u00ebrsa i shtrin efektet nga 1 janari 2024.<\/span><\/p>\n

Sakaq me ligjin e ri nga 1 qershori 2023 hyn n\u00eb fuqi rritja e pragut t\u00eb patatuesh\u00ebm t\u00eb t\u00eb ardhurave p\u00ebr individ\u00ebt nga 40 mij\u00eb lek\u00eb q\u00eb \u00ebsht\u00eb n\u00eb 50 mij\u00eb lek\u00eb. Gjithashtu barra fiskale leht\u00ebsohet edhe p\u00ebr t\u00eb gjith\u00eb tatimpaguesit me t\u00eb ardhura nga pun\u00ebsimi n\u00eb fash\u00ebn nga 50-60 mij\u00eb lek\u00eb, t\u00eb cil\u00ebve nga 30 mij\u00eb lek\u00eb q\u00eb ishte e ardhura e tatueshme me 0%, tashm\u00eb u njihet nj\u00eb zbritje tatimore prej 35 mij\u00eb lek\u00ebsh n\u00eb muaj. \/D.Azo<\/span><\/p>\n

Neni 60 i ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d<\/strong><\/span><\/p>\n

Tatimi i trash\u00ebgimis\u00eb, dhuratave dhe fitimeve nga loj\u00ebrat e fatit<\/span><\/p>\n

Trash\u00ebgimia n\u00eb zbatim t\u00eb k\u00ebtij neni p\u00ebrfshin pasurin\u00eb e luajtshme ose t\u00eb paluajtshme ose parat\u00eb e fituara si rezultat i kalimit p\u00ebr shkak t\u00eb vdekjes nga personi i vdekur tek trash\u00ebgimtar\u00ebt e tyre, pasi jan\u00eb zbritur detyrimet e trash\u00ebgueshme.<\/span><\/p>\n

P\u00ebrjashtohen nga tatimi<\/em>:<\/span><\/p>\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 (Neni 360 Kodi Civil) 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;<\/span><\/p>\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 dhe deri n\u00eb 1 000 000 lek\u00eb p\u00ebr pasurit\u00eb e luajtshme p\u00ebr tatimpagues;<\/span><\/p>\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,<\/span><\/p>\n

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.<\/span><\/p>\n

KODI CIVIL<\/strong><\/span><\/p>\n

Neni 360<\/strong><\/span><\/p>\n

Trash\u00ebgimtar\u00ebt ligjor\u00eb jan\u00eb f\u00ebmij\u00ebt, f\u00ebmij\u00ebt e f\u00ebmij\u00ebve, bashk\u00ebshorti, prind\u00ebrit, v\u00ebllez\u00ebrit e motrat dhe f\u00ebmij\u00ebt e v\u00ebllez\u00ebrve e t\u00eb motrave t\u00eb paravdekur, gjyshi e gjyshja e t\u00eb paralindurit e tjer\u00eb, personat e paaft\u00eb p\u00ebr pun\u00eb n\u00eb ngarkim t\u00eb trash\u00ebgiml\u00ebn\u00ebsit, t\u00eb af\u00ebrmit e tjer\u00eb deri n\u00eb shkall\u00ebn e gjasht\u00eb, si dhe shteti.<\/span><\/p>\n

Neni 361<\/strong><\/span><\/p>\n

N\u00eb radh\u00eb t\u00eb par\u00eb thirren n\u00eb trash\u00ebgim f\u00ebmij\u00ebt dhe bashk\u00ebshorti i aft\u00eb ose i paaft\u00eb p\u00ebr pun\u00eb, duke trash\u00ebguar secili n\u00eb pjes\u00eb t\u00eb barabarta.<\/span><\/p>\n

Kur nj\u00eb nga f\u00ebmij\u00ebt ka vdekur para trash\u00ebgiml\u00ebn\u00ebsit, \u00ebsht\u00eb b\u00ebr\u00eb i padenj\u00eb p\u00ebr t\u00eb trash\u00ebguar, ka hequr dor\u00eb nga trash\u00ebgimi, ose \u00ebsht\u00eb i p\u00ebrjashtuar nga trash\u00ebgimi, n\u00eb vend t\u00eb tij hyjn\u00eb me z\u00ebvend\u00ebsim f\u00ebmij\u00ebt e tij dhe kur p\u00ebr shkaqet e sip\u00ebrme nuk mund t\u00eb jen\u00eb trash\u00ebgimtar\u00eb, vijn\u00eb n\u00eb trash\u00ebgim t\u00eb paslindurit e tyre pa kufizim.<\/span><\/p>\n

N\u00eb k\u00ebt\u00eb rast, pjesa e prindit q\u00eb nuk trash\u00ebgon, ndahet nd\u00ebrmjet t\u00eb paslindurve n\u00eb pjes\u00eb t\u00eb barabarta.<\/span><\/p>\n

Kur p\u00ebrve\u00e7 bashk\u00ebshortit, nuk ka trash\u00ebgimtar\u00eb t\u00eb tjer\u00eb, t\u00eb radh\u00ebs s\u00eb par\u00eb, n\u00eb trash\u00ebgimi thirren ata t\u00eb radh\u00ebs pasardh\u00ebse, t\u00eb parashikuar n\u00eb nenin 363 t\u00eb k\u00ebtij Kodi dhe kur nuk ka t\u00eb till\u00eb, thirren trash\u00ebgimtar\u00ebt e radh\u00ebs tjet\u00ebr pasardh\u00ebse, t\u00eb parashikuar n\u00eb nenin 364 t\u00eb k\u00ebtij Kodi.<\/span><\/p>\n

N\u00eb \u00e7do rast bashk\u00ebshorti merr 1\/2 pjes\u00eb t\u00eb trash\u00ebgimit. Kur nuk ka trash\u00ebgimtar\u00eb t\u00eb radh\u00ebve t\u00eb sip\u00ebrme, trash\u00ebgimi i mbetet bashk\u00ebshortit pasjetues.<\/span><\/p>\n

Neni 362<\/strong><\/span><\/p>\n

F\u00ebmij\u00ebt e lindur jasht\u00eb martese, kur at\u00ebsia ose m\u00ebm\u00ebsia \u00ebsht\u00eb njohur rregullisht, si dhe f\u00ebmij\u00ebt e bir\u00ebsuar barazohen me f\u00ebmij\u00ebt e lindur nga martesa. I bir\u00ebsuari nuk trash\u00ebgon n\u00eb familjen e origjin\u00ebs s\u00eb tij dhe as kjo nuk e trash\u00ebgon at\u00eb.<\/span><\/p>\n

Neni 363<\/strong><\/span><\/p>\n

N\u00eb radh\u00eb te dyt\u00eb thirren n\u00eb trash\u00ebgim prind\u00ebrit e trash\u00ebgiml\u00ebn\u00ebsit dhe personat e paaft\u00eb p\u00ebr pun\u00eb, t\u00eb cil\u00ebt t\u00eb pakt\u00ebn 1 vit para vdekjes s\u00eb trash\u00ebgiml\u00ebn\u00ebsit, bashk\u00ebjetonin me at\u00eb si an\u00ebtar\u00eb t\u00eb familjes dhe n\u00eb ngarkim t\u00eb tij.<\/span><\/p>\n

VINI RE<\/strong>:<\/span> Artikulli wshtw pronw intelektuale e Revista Monitor<\/strong><\/span><\/a><\/span><\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"

Ligji i ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d i botuar n\u00eb Fletoren Zyrtare m\u00eb 2 Maj do t\u00eb p\u00ebrfshij\u00eb edhe konceptin e taksimit p\u00ebr dhuratat n\u00eb t\u00eb holla dhe t\u00eb trash\u00ebgimis\u00eb t\u00eb pasuris\u00eb t\u00eb paluajtshme me norm\u00eb 15%. Nga taksimi 15% do t\u00eb vijojn\u00eb t\u00eb p\u00ebrjashtohen dhurimet dhe trash\u00ebgimit\u00eb t\u00eb pasurive t\u00eb luajtshme dhe t\u00eb […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":32,"featured_media":595503,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65,13],"tags":[],"class_list":["post-595502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lajme","category-te-fundit"],"gt_translate_keys":[{"key":"link","format":"url"}],"_links":{"self":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/595502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/comments?post=595502"}],"version-history":[{"count":0,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/595502\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/595503"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=595502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=595502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=595502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}