{"id":1343,"date":"2023-10-12T11:56:34","date_gmt":"2023-10-12T11:56:34","guid":{"rendered":"https:\/\/pats.lv\/?p=1343"},"modified":"2024-04-22T11:10:12","modified_gmt":"2024-04-22T11:10:12","slug":"automasinas-ka-pamatlidzeklis","status":"publish","type":"post","link":"https:\/\/pats.lv\/automasinas-ka-pamatlidzeklis\/","title":{"rendered":"Automa\u0161\u012bna k\u0101 pa\u0161nodarbin\u0101t\u0101 saimniecisk\u0101s darb\u012bbas izdevums"},"content":{"rendered":"\n<p><strong>Automa\u0161\u012bna ir, iesp\u0113jams, viens no popul\u0101r\u0101kajiem pa\u0161nodarbin\u0101to saimniecisk\u0101s darb\u012bbas izdevumiem. Uzzini visu svar\u012bg\u0101ko inform\u0101ciju, lai izmaksas par automa\u0161\u012bnu pareizi attiecin\u0101tu uz saimniecisk\u0101s darb\u012bbas izdevumiem!<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kas ietilpst automa\u0161\u012bnas izdevumos?<\/strong><\/h2>\n\n\n\n<p>Viss, kas nepiecie\u0161ams, lai automa\u0161\u012bna darbotos un to var\u0113tu izmantot: degviela, remonts, tehnisk\u0101 apskate, apdro\u0161in\u0101\u0161ana, st\u0101vvietas maksa, ziemas un vasaras riepas un to nomai\u0146a. Ja esi ieg\u0101d\u0101jies automa\u0161\u012bnu, izmantojot k\u0101du no l\u012bzinga veidiem, tad ar\u012b procentu maks\u0101jumi ietilpst saimniecisk\u0101s darb\u012bbas izdevumos.<\/p>\n\n\n\n<p>Ta\u010du \u0146em v\u0113r\u0101 \u2013 ja automa\u0161\u012bna nav tav\u0101 \u012bpa\u0161um\u0101, tad lai tevis veiktos izdevumus par, piem\u0113ram, degvielas uzpild\u012b\u0161anu vai st\u0101vvietas apmaksu, attiecin\u0101tu uz saimniecisko darb\u012bbu, nepiecie\u0161ams patapin\u0101juma l\u012bgums ar auto tur\u0113t\u0101ju.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>K\u0101 izmaksas par automa\u0161\u012bnu attiecin\u0101t uz saimniecisk\u0101s darb\u012bbas izdevumiem?<\/strong><\/h3>\n\n\n\n<p>Lai ar automa\u0161\u012bnu saist\u012bt\u0101s izmaksas attiecin\u0101tu uz saimniecisk\u0101s darb\u012bbas izdevumiem, past\u0101v divas iesp\u0113jas. Vienk\u0101r\u0161\u0101kais veids \u2013 &nbsp;norakst\u012bt izdevumos 50% no faktiskaj\u0101m izmaks\u0101m. \u0160\u0101d\u0101 apjom\u0101 izdevumus iesp\u0113jams norakst\u012bt, ja netiek pierakst\u012btas ce\u013caz\u012bmes jeb noform\u0113ti braucienu mar\u0161ruti. Ja tom\u0113r secini, ka automa\u0161\u012bnu saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m izmanto bie\u017e\u0101k un izdevumi paties\u012bb\u0101 ir liel\u0101ki, tad likums \u013cauj izdevumos norakst\u012bt l\u012bdz 70% no izmaks\u0101m. Tom\u0113r, lai to var\u0113tu dar\u012bt, j\u0101izstr\u0101d\u0101 detaliz\u0113tas mar\u0161ruta lapas, kur\u0101s j\u0101nor\u0101da, cik kilometru nobraukts saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m, un atbilsto\u0161i tam j\u0101apr\u0113\u0137ina izdevumus.<\/p>\n\n\n\n<p>Piem\u0113rs:<\/p>\n\n\n\n<p><em>Pa\u0161nodarbin\u0101tais izmanto person\u012bgo automa\u0161\u012bnu saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m. Septembr\u012b nobraukums ir 1000 km, saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m \u2013 900 km. Pa\u0161nodarbin\u0101tajam ir dokumenti par degvielas ieg\u0101di un citiem ar automa\u0161\u012bnas ekspluat\u0101ciju saist\u012btiem izdevumiem, k\u0101 ar\u012b ce\u013caz\u012bm\u0113 detaliz\u0113ti nor\u0101d\u012bti mar\u0161ruti, pa k\u0101diem braukts saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m. Attiec\u012bgi saimniecisk\u0101s darb\u012bbas izdevumos dr\u012bkst iek\u013caut \u010dekus degvielas ieg\u0101dei, kas nepiecie\u0161ama 700 km nobraukumam, k\u0101 ar\u012b p\u0101r\u0113jos izdevumus 70% apm\u0113r\u0101.<\/em><\/p>\n\n\n\n<p>100% apm\u0113r\u0101 automa\u0161\u012bnas izdevumus norakst\u012bt var tikai individu\u0101lie komersanti un zemnieku saimniec\u012bbas, kuri maks\u0101 uz\u0146\u0113muma viegl\u0101 transportl\u012bdzek\u013ca nodokli. P\u0101r\u0113jiem pa\u0161nodarbin\u0101tajiem likums nedod iesp\u0113ju maks\u0101t uz\u0146\u0113mumu vieglo transportl\u012bdzek\u013cu nodokli.<\/p>\n\n\n\n<p>\u0145em v\u0113r\u0101 \u2013 ja tiek speci\u0101li ieg\u0101d\u0101ts automobilis, kura v\u0113rt\u012bba ir liel\u0101ka par 50 000 eiro (bez PVN), tas ir uzskat\u0101ms par reprezentat\u012bvu auto. \u0160\u0101das automa\u0161\u012bnas ieg\u0101di, uztur\u0113\u0161anu un visus ar to saist\u012btos izdevumus uz saimniecisk\u0101s darb\u012bbas izdevumiem attiecin\u0101t nevar.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Automa\u0161\u012bnas k\u0101 pamatl\u012bdzeklis<\/strong><\/h4>\n\n\n\n<p>\u0145emot v\u0113r\u0101, ka visbie\u017e\u0101k automa\u0161\u012bnas v\u0113rt\u012bba p\u0101rsniedz 1000 EUR v\u0113rt\u012bbu, t\u0101 ir uzskat\u0101ma par pamatl\u012bdzekli. Automa\u0161\u012bnas atliku\u0161o v\u0113rt\u012bbu \u0161aj\u0101 gad\u012bjum\u0101 nenoraksta izdevumos uzreiz, bet pak\u0101peniski, apr\u0113\u0137inot nolietojumu.<\/p>\n\n\n\n<p>Automa\u0161\u012bnas nolietojumu apr\u0113\u0137ina tad, ja:<\/p>\n\n\n\n<ul>\n<li>automa\u0161\u012bna ir tav\u0101 \u012bpa\u0161um\u0101;<\/li>\n\n\n\n<li>automa\u0161\u012bnu esi ieg\u0101d\u0101jies, balstoties uz finan\u0161u l\u012bzinga nosac\u012bjumiem (noma ar izpirkuma ties\u012bb\u0101m).<\/li>\n<\/ul>\n\n\n\n<p>Ja izmanto finan\u0161u l\u012bzingu, tad t\u0101 da\u013ca, kas ik m\u0113nesi ir j\u0101atmaks\u0101 no pamatl\u012bdzek\u013ca v\u0113rt\u012bbas, ir atsevi\u0161\u0137i iek\u013caujama izdevumos, kuri NAV attiecin\u0101mi uz ien\u0101kuma nodok\u013ca apr\u0113\u0137in\u0101\u0161anu. L\u012bzinga procentu maks\u0101jumi gan ir iek\u013caujami saimniecisk\u0101s darb\u012bbas izdevumos, iev\u0113rojot iepriek\u0161min\u0113tos izdevumu norakst\u012b\u0161anas principus. Savuk\u0101rt tad, ja automa\u0161\u012bnu esi ieg\u0101d\u0101jies, balstoties uz operat\u012bv\u0101 l\u012bzinga nosac\u012bjumiem (noma bez izpirkuma ties\u012bb\u0101m), tad nolietojumu nav j\u0101r\u0113\u0137ina \u2013 izdevumos var norakst\u012bt visus nomas maks\u0101jumus.<\/p>\n\n\n\n<p>Ja automa\u0161\u012bnai ir nepiecie\u0161ams remonts, jaunas riepas vai taml\u012bdz\u012bgi, tie uzskat\u0101mi par pamatl\u012bdzek\u013ca k\u0101rt\u0113j\u0101 remonta izdevumiem, kas paredz\u0113ti automa\u0161\u012bnas uztur\u0113\u0161anai darba k\u0101rt\u012bb\u0101. \u0160os izdevumus noraksta uzreiz p\u0113c apmaksas atbilsto\u0161i iepriek\u0161min\u0113tajiem izdevumu norakst\u012b\u0161anas principiem.<\/p>\n\n\n\n<p>Pamatl\u012bdzek\u013ca nolietojuma apr\u0113\u0137inam ir iesp\u0113jams izv\u0113l\u0113ties k\u0101du no div\u0101m metod\u0113m: nolietojumu procentos vai lietder\u012bg\u0101s lieto\u0161anas laiku gados. Izv\u0113l\u0113to metodi ir ties\u012bbas main\u012bt ne bie\u017e\u0101k k\u0101 vienu reizi 10 gados, un viena metode ir izmantojama visiem ieg\u0101d\u0101tiem pamatl\u012bdzek\u013ciem. Lai to paveiktu vienk\u0101r\u0161\u0101k, iesak\u0101m izmantot Pats.lv. Sada\u013c\u0101 \u201cPamatl\u012bdzek\u013ci\u201d, balstoties uz ievad\u012btajiem datiem, sist\u0113ma autom\u0101tiski apr\u0113\u0137ina m\u0113ne\u0161a vai gada nolietojumu, k\u0101 ar\u012b izveido pamatl\u012bdzek\u013ca kart\u012bti.<\/p>\n\n\n\n<p>Pamatl\u012bdzek\u013ca ieg\u0101di nor\u0101di sada\u013c\u0101 \u201cDar\u012bjuma apraksts\u201d \u2013 \u201cIeg\u0101d\u0101ts pamatl\u012bdzeklis\u201d. Tad katru m\u0113nesi vai reizi gad\u0101 j\u0101uzr\u0101da apr\u0113\u0137in\u0101tais nolietojums sada\u013c\u0101 \u201cDar\u012bjuma apraksts\u201d \u2013 \u201cPamatl\u012bdzek\u013ca nolietojums\u201d. Ta\u010du, ja pamatl\u012bdzeklis ieg\u0101d\u0101ts nomaks\u0101, tad sada\u013c\u0101 \u201cIeg\u0101d\u0101ts pamatl\u012bdzeklis\u201d j\u0101liek ikm\u0113ne\u0161a maks\u0101jumi (bez procentu maks\u0101jumiem). Procentu maks\u0101jumus par l\u012bzinga pakalpojumu izmanto\u0161anu j\u0101pievieno sada\u013c\u0101 &#8220;Procenti, bankas komisija&#8221;.<\/p>\n\n\n\n<p>Automa\u0161\u012bnas nolietojumu vari iek\u013caut saimniecisk\u0101s darb\u012bbas izdevumos. Ja automa\u0161\u012bnu izmanto gan saimnieciskaj\u0101 darb\u012bb\u0101, gan person\u012bgaj\u0101m vajadz\u012bb\u0101m, tad nolietojumu izdevumos ietver proporcion\u0101li saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m nobraukto kilometru skaitam, bet ne vair\u0101k k\u0101 70%.<\/p>\n\n\n\n<p>Pla\u0161\u0101ku inform\u0101ciju par pamatl\u012bdzek\u013cu v\u0113rt\u012bbas noteik\u0161anu un nolietojuma apr\u0113\u0137inu mekl\u0113 m\u016bsu <a href=\"https:\/\/pats.lv\/ka-pasnodarbinatajam-noteikt-pamatlidzeklu-vertibu-un-aprekinat-nolietojumu\/\">blog\u0101. <\/a><\/p>\n\n\n\n<p>Jo vair\u0101k saimniecisk\u0101s darb\u012bbas izdevumus noraksti, jo maz\u0101ks b\u016bs ar nodokli apliekamais ien\u0101kums! Vair\u0101k padomu automa\u0161\u012bnas, k\u0101 ar\u012b citu saimniecisk\u0101s darb\u012bbas izdevumu norakst\u012b\u0161anai mekl\u0113 Pats.lv <a href=\"https:\/\/help.pats.lv\/lv\">info centr\u0101<\/a>. <\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Automa\u0161\u012bna ir, iesp\u0113jams, viens no popul\u0101r\u0101kajiem pa\u0161nodarbin\u0101to saimniecisk\u0101s darb\u012bbas izdevumiem. Uzzini visu svar\u012bg\u0101ko inform\u0101ciju, lai izmaksas par automa\u0161\u012bnu pareizi attiecin\u0101tu uz saimniecisk\u0101s darb\u012bbas izdevumiem!<\/p>\n","protected":false},"author":2,"featured_media":1346,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[9,11,12],"meta_box":[],"_links":{"self":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1343"}],"collection":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/comments?post=1343"}],"version-history":[{"count":5,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1343\/revisions"}],"predecessor-version":[{"id":1557,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1343\/revisions\/1557"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media\/1346"}],"wp:attachment":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media?parent=1343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/categories?post=1343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/tags?post=1343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}