{"id":73479,"date":"2024-03-11T09:44:22","date_gmt":"2024-03-11T09:44:22","guid":{"rendered":"https:\/\/rdnews.al\/?p=73479"},"modified":"2024-03-11T09:44:22","modified_gmt":"2024-03-11T09:44:22","slug":"sektori-i-ndertimit-ne-lulezim-por-te-ardhurat-nga-tap-rane-me-23-me-2023","status":"publish","type":"post","link":"https:\/\/rdnews.al\/index.php\/2024\/03\/11\/sektori-i-ndertimit-ne-lulezim-por-te-ardhurat-nga-tap-rane-me-23-me-2023\/","title":{"rendered":"Sektori i nd\u00ebrtimit n\u00eb lul\u00ebzim, por t\u00eb ardhurat nga TAP ran\u00eb me 23% m\u00eb 2023"},"content":{"rendered":"

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.<\/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%.<\/p>\n

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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.<\/div>\n<\/div>\n<\/div>\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.<\/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;<\/p>\n

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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).<\/div>\n<\/div>\n<\/div>\n<\/div>\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<\/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.\/Monitor<\/strong><\/a><\/p>\n

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<\/div>\n","protected":false},"excerpt":{"rendered":"

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. T\u00eb dh\u00ebnat zyrtare nga Administrata Tatimore tregojn\u00eb se, n\u00eb vitin 2023 t\u00eb ardhurat nga TAP mbi pasurit\u00eb e …<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-73479","post","type-post","status-publish","format-standard","","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts\/73479","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/comments?post=73479"}],"version-history":[{"count":0,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts\/73479\/revisions"}],"wp:attachment":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/media?parent=73479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/categories?post=73479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/tags?post=73479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}