{"id":1473,"date":"2024-02-29T07:03:52","date_gmt":"2024-02-29T07:03:52","guid":{"rendered":"https:\/\/pats.lv\/?p=1473"},"modified":"2024-02-29T09:58:04","modified_gmt":"2024-02-29T09:58:04","slug":"kada-apmera-drikst-attiecinat-degvielas-izdevumus","status":"publish","type":"post","link":"https:\/\/pats.lv\/kada-apmera-drikst-attiecinat-degvielas-izdevumus\/","title":{"rendered":"K\u0101d\u0101 apm\u0113r\u0101 dr\u012bkst attiecin\u0101t degvielas izdevumus?"},"content":{"rendered":"\n<p><em>Linda Puri\u0146a, SIA &#8220;Latvijas Lauku konsult\u0101ciju un izgl\u012bt\u012bbas centrs&#8221;, Gr\u0101matved\u012bbas un finan\u0161u noda\u013cas vad\u012bt\u0101ja<\/em><\/p>\n\n\n\n<p><strong>Vai autoskolas instruktors, kas ir pa\u0161nodarbin\u0101t\u0101 persona, izdevumos dr\u012bkst norakst\u012bt degvielas izdevumus 100% apm\u0113r\u0101? Vai ir nepiecie\u0161amas ce\u013caz\u012bmes vai mar\u0161ruta lapas?<\/strong><\/p>\n\n\n\n<p>Likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN) 11.<sup>5<\/sup>panta 4.da\u013c\u0101 ir noteikts, ka, apr\u0113\u0137inot person\u012bg\u0101 viegl\u0101 automobi\u013ca (iz\u0146emot vieglo automobili ar speci\u0101lo apr\u012bkojumu) v\u0113rt\u012bbas nolietojumu, izdevumos ietver apr\u0113\u0137in\u0101to nolietojumu proporcion\u0101li saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m nobraukto kilometru skaitam, bet ne vair\u0101k par 70%. Attiec\u012bb\u0101 uz automobi\u013ca ekspluat\u0101cijas izmaks\u0101m \u0161\u012b panta 6.da\u013c\u0101 ir noteikts, ka person\u012bg\u0101 viegl\u0101 automobi\u013ca (iz\u0146emot vieglo automobili ar speci\u0101lo apr\u012bkojumu) ekspluat\u0101cijas izmaksas (ar\u012b izdevumus par degvielu) izdevumos ietver proporcion\u0101li saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m nobraukto kilometru skaitam, pamatojoties uz detaliz\u0113ti izstr\u0101d\u0101tiem mar\u0161rutiem, bet ne vair\u0101k k\u0101 par 70%. Ja maks\u0101t\u0101jam nav atbilsto\u0161i noform\u0113tu attaisnojuma dokumentu, izdevumos ietver ne vair\u0101k par 50% no faktiskaj\u0101m izmaks\u0101m.<\/p>\n\n\n\n<p>Attiec\u012bgaj\u0101s likuma par IIN norm\u0101s nav nor\u0101des par m\u0113r\u0137i vai darb\u012bbas veidu, kad dr\u012bkst automa\u0161\u012bnas ekspluat\u0101cijas izmaksas vai nolietojumu attiecin\u0101t 100% apm\u0113r\u0101 k\u0101 izdevumus. T\u0101tad ar\u012b aizpildot mar\u0161ruta lapas vai sagatavojot ce\u013caz\u012bmes, saimniecisk\u0101s darb\u012bbas izdevumos var iek\u013caut tikai 70% no izdevumiem.<\/p>\n\n\n\n<p>Bet likum\u0101 par IIN ir min\u0113ta atz\u012bme \u201ciz\u0146emot vieglo automobili ar speci\u0101lo apr\u012bkojumu\u201d, kas noz\u012bm\u0113, ka uz \u0161\u0101du auto neattiecas 70% ierobe\u017eojums, un izdevumus dr\u012bkst attiecin\u0101t piln\u0101 apm\u0113r\u0101. Ne likum\u0101 par IIN, ne Ministra kabineta noteikumos Nr.662 \u201cNoteikumi par iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca deklar\u0101cij\u0101m un to aizpild\u012b\u0161anas k\u0101rt\u012bbu\u201d detaliz\u0113t\u0101k nav skaidrots, kas tie\u0161i dom\u0101ts ar speci\u0101lo apr\u012bkojumu.<\/p>\n\n\n\n<p>L\u012bdz\u012bga situ\u0101cija ir izskat\u012bta Sen\u0101ta Administrat\u012bvo lietu departaments 2017.gada 28.febru\u0101ra spriedum\u0101 liet\u0101 SKA-39\/2017, kur\u0101 nor\u0101d\u012bts, ka automa\u0161\u012bna, kura saska\u0146\u0101 ar Ce\u013cu satiksmes dro\u0161\u012bbas direkcijas inform\u0101ciju ir p\u0101rb\u016bv\u0113ta par m\u0101c\u012bbu auto,&nbsp; uzst\u0101dot dubl\u0113jo\u0161o vad\u012bbas sist\u0113mu un piel\u0101gojot apr\u012bkojumu brauk\u0161anas apm\u0101c\u012bb\u0101m, izmantota saimnieciskaj\u0101 darb\u012bb\u0101 k\u0101 vieglais auto ar speci\u0101lo apr\u012bkojumu. Spriedum\u0101 nor\u0101d\u012bts, ka auto ar speci\u0101lo apr\u012bkojumu ekspluat\u0101cijas izdevumus ir iesp\u0113jams atskait\u012bt 100% apm\u0113r\u0101 k\u0101 saimniecisk\u0101s darb\u012bbas izdevumus. Tom\u0113r tas nenoz\u012bm\u0113, ka l\u012bdz ar to vienm\u0113r ir pamats auto ar speci\u0101lo apr\u012bkojumu ekspluat\u0101cijas izdevumus ieskait\u012bt saimniecisk\u0101s darb\u012bbas izdevumos piln\u0101 apm\u0113r\u0101.<\/p>\n\n\n\n<p>J\u0101\u0146em v\u0113r\u0101, ka saska\u0146\u0101 ar likuma par IIN 11.panta 1.<sup>3<\/sup>da\u013cas 3.punktu fizisk\u0101 persona, kas veic saimniecisko darb\u012bbu, ar saimniecisk\u0101s darb\u012bbas ien\u0101kuma g\u016b\u0161anu saist\u012btaj\u0101s izmaks\u0101s ir ties\u012bga ietvert t\u0101dus izdevumus, kas p\u0113c ekonomisk\u0101 satura un b\u016bt\u012bbas ir saist\u012bti ar min\u0113t\u0101s personas saimniecisko darb\u012bbu un ir nepiecie\u0161ami t\u0101s nodro\u0161in\u0101\u0161anai. T\u0101tad saimniecisk\u0101s darb\u012bbas izdevumos ir pamats ieskait\u012bt tikai t\u0101dus izdevumus, kas ir tie\u0161i saist\u012bti ar personas saimniecisko darb\u012bbu. L\u012bdz ar to, ja auto ar speci\u0101lo apr\u012bkojumu tiek izmantots gan saimnieciskaj\u0101 darb\u012bb\u0101, gan priv\u0101t\u0101m vajadz\u012bb\u0101m, tas vien, ka \u0161im auto ir speci\u0101lais apr\u012bkojums, neb\u016bs pietiekams iemesls, lai visus ar transportl\u012bdzek\u013ca ekspluat\u0101ciju saist\u012btos izdevumus autom\u0101tiski ieskait\u012btu saimniecisk\u0101s darb\u012bbas izdevumos.<\/p>\n\n\n\n<p>Ja auto ir apr\u012bkots autovad\u012bt\u0101ju apm\u0101c\u012bb\u0101m, tad tas ir uzskat\u0101ms par auto ar speci\u0101lo apr\u012bkojumu, un izmaksas var attiecin\u0101t piln\u0101 apm\u0113r\u0101 uz saimniecisk\u0101s darb\u012bbas izdevumiem. Tom\u0113r nepiecie\u0161ams gatavot mar\u0161ruta lapas vai ce\u013caz\u012bmes, kas pamatotu automa\u0161\u012bnas izmanto\u0161anu tikai saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m.<\/p>\n\n\n\n<p><em>Raksts tapis sadarb\u012bb\u0101 ar  <\/em><a href=\"https:\/\/ifinanses.lv\/?utm_source=pats&amp;utm_medium=banner&amp;utm_campaign=pats_january\"><em>iFinanses.lv<\/em><\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/ifinanses.lv\/?utm_source=pats&amp;utm_medium=banner&amp;utm_campaign=pats_january\"><em>iFinanses<\/em><\/a><em> ir interneta \u017eurn\u0101ls par nodok\u013ciem, gr\u0101matved\u012bbu un finan\u0161u vad\u012bbu, kas ik dienu sniedz aktu\u0101lo inform\u0101ciju par izmai\u0146\u0101m normat\u012bvajos aktos, k\u0101 ar\u012b praktiskus skaidrojumus to piem\u0113ro\u0161an\u0101.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Linda Puri\u0146a, SIA &#8220;Latvijas Lauku konsult\u0101ciju un izgl\u012bt\u012bbas centrs&#8221;, Gr\u0101matved\u012bbas un finan\u0161u noda\u013cas vad\u012bt\u0101ja Vai autoskolas instruktors, kas ir pa\u0161nodarbin\u0101t\u0101 persona, izdevumos dr\u012bkst norakst\u012bt degvielas izdevumus 100% apm\u0113r\u0101? Vai ir nepiecie\u0161amas ce\u013caz\u012bmes vai mar\u0161ruta lapas? Likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN) 11.5panta 4.da\u013c\u0101 ir noteikts, ka, apr\u0113\u0137inot person\u012bg\u0101 viegl\u0101 automobi\u013ca (iz\u0146emot vieglo automobili [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1476,"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":[9,19,11,12],"meta_box":[],"_links":{"self":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1473"}],"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=1473"}],"version-history":[{"count":3,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1473\/revisions"}],"predecessor-version":[{"id":1480,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1473\/revisions\/1480"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media\/1476"}],"wp:attachment":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media?parent=1473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/categories?post=1473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/tags?post=1473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}