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Sektori i nd\u00ebrtimit dhe aktiviteti i pasurive t\u00eb paluajtshme ka ardhur n\u00eb rritje n\u00eb vitin 2023, por t\u00eb ardhurat nga Tatimi mbi t\u00eb Ardhurat Personale (TAP) mbi transaksionet e pasurive t\u00eb paluajtshme kan\u00eb sh\u00ebnuar r\u00ebnie m\u00eb 2023.<\/span><\/p>\n T\u00eb dh\u00ebnat zyrtare nga Administrata Tatimore tregojn\u00eb se, n\u00eb vitin 2023 t\u00eb ardhurat nga TAP mbi pasurit\u00eb e paluajtshme sh\u00ebnuan 5,4 miliard\u00eb lek\u00eb nga mbi 7 miliard\u00eb lek\u00eb n\u00eb vitin 2022 me r\u00ebnie 23%.<\/span><\/p>\n T\u00eb dh\u00ebnat mbi PBB tregojn\u00eb se n\u00eb 9 mujorin 2023 aktivitetet e pasurive t\u00eb paluajtshme u rrit\u00ebn me 11.6 %. T\u00eb dh\u00ebna t\u00eb tjera mbi tregun tregojn\u00eb se \u00e7mimet e banesave jan\u00eb rritur. N\u00eb kontrast, t\u00eb ardhurat nga TAP mbi shit-blerjet e pasurive t\u00eb paluajtshme p\u00ebsuan r\u00ebnie vitin e kaluar.<\/span><\/p>\n Tatimet sjellin n\u00eb v\u00ebmendje se investitor\u00ebt n\u00eb biznesin e nd\u00ebrtimeve, t\u00eb cil\u00ebt jan\u00eb regjistruar n\u00eb organet tatimore si persona juridik\u00eb, (shoq\u00ebri tregtare) me objekt nd\u00ebrtimin dhe shitjen e pasurive t\u00eb paluajtshme, nuk jan\u00eb subjekt i \u201ctatimit\u201d mbi t\u00eb ardhurat personale nga kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi pasurit\u00eb e paluajtshme. Ata jan\u00eb subjekt pagues vet\u00ebm t\u00eb \u201ctaks\u00ebs\u201d vendore mbi kalimin e s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr pasurit\u00eb e paluajtshme.<\/span><\/p>\n Investitor\u00ebt n\u00eb biznesin e nd\u00ebrtimeve, t\u00eb cil\u00ebt jan\u00eb regjistruar n\u00eb organet tatimore si subjekte me status \u201cperson fizik tregtar\u201d, jan\u00eb subjekt i \u201ctatimit\u201d mbi t\u00eb ardhurat personale nga kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi pasurit\u00eb e paluajtshme. Ata jan\u00eb gjithashtu subjekt pagues t\u00eb \u201ctaks\u00ebs vendore\u201d mbi kalimin e s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr pasurit\u00eb e paluajtshme;<\/span><\/p>\n Persa i p\u00ebrket vler\u00ebs n\u00eb shitje t\u00eb pasuris\u00eb s\u00eb paluajtshme, ajo p\u00ebrcaktohet n\u00eb kontrat\u00ebn noteriale t\u00eb shitjes, e cila \u00ebsht\u00eb n\u00ebnshkruar nga pal\u00ebt (shit\u00ebsi dhe bler\u00ebsi).<\/span><\/p>\n Kur pron\u00ebsia e pasuris\u00eb s\u00eb paluajtshme kalohet p\u00ebr her\u00eb t\u00eb dyt\u00eb e n\u00eb vazhdim, p\u00ebr efekt t\u00eb llogaritjes s\u00eb fitimit kapital t\u00eb realizuar llogaritet vet\u00ebm diferenca midis vler\u00ebs s\u00eb shitjes s\u00eb fundit dhe vler\u00ebs s\u00eb blerjes e p\u00ebrcaktuar n\u00eb kontrat\u00ebn paraardh\u00ebse t\u00eb k\u00ebsaj pasurie. N\u00eb momentin e transaksionit t\u00eb shitblerjes s\u00eb nj\u00eb pasurie t\u00eb paluajtshme aplikohen Taksa mbi kalimin e t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb paluajtshme dhe tatimi mbi t\u00eb ardhurat personale nga kalimi i t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb paluajtshme<\/span><\/p>\n Agjenti i taks\u00ebs dhe i tatimit mbi t\u00eb drejt\u00ebn e kalimit t\u00eb pron\u00ebsis\u00eb \u00ebsht\u00eb zyra e regjistrimit t\u00eb pasurive t\u00eb paluajtshme, e cila kalon t\u00eb ardhurat e mbledhura n\u00eb favor t\u00eb pushtetit vendor dhe administrat\u00ebs tatimore brenda afateve t\u00eb p\u00ebrcaktuara n\u00eb ligj.\/B.Hoxha<\/span><\/p>\n