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← назад 07.02.2018

Квадратные метры дохода

Еще недавно этот бизнес был почти полностью нелегальным. Но «благодаря» усилиям СГД все большее число владельцев квартир и другой недвижимости легализуют свою хозяйственную деятельность и платят налоги. Какие? Об этом и поговорим, основываясь на недавно опубликованном на странице СГД методическом материале.

Вера Сергеева

Начнем с того, что СГД серьезно взялось за владельцев квартир, сдающих их в аренду. Еще полтора года назад в этой службе всеобщего финансового котроля был создан специальный отдел, который должен выявлять латвийцев, зарабатывающих на сдаче в наем недвижимости. А в 2016 году было разослано 4857 "писем счастья", в которых налоговая служба обращалась с предложением зарегистрировать коммерческую деятельность или объяснить, как владельцы недвижимости, например, распоряжаются пустующей жилплощадью. Этот отдел фиксирует тех, кто размещает в СМИ объявления о сдаче недвижимости в аренду, тем самым рекламируя свою возможную хозяйственную деятельность.

Налоговая инспекция также располагает информацией о принадлежащих конкретному лицу объектах недвижимости. И если появляются подозрения, что владелец сдает недвижимость в аренду и получает доход, то его просят честно признаться в том, что он ведет хозяйственную деятельность (или доказать, что это не так). Ну, и наконец, бывает, что информация поступает налоговикам от третьих лиц.

Вся имеющаяся в распоряжении СГД информация анализируется, оценивается и сопоставляется. Если действия физического лица отвечают, по крайней мере, одному из критериев, оговоренных в "Законе о подоходном налоге с населения", то действия квалифицируются как хозяйственная деятельность, а, следовательно, доход от такой деятельности должен быть обложен налогом. И эта хозяйственная деятельность, повторюсь, так или иначе должна быть вами зафиксирована в СГД.

Если вы решили легально сдавать принадлежащую вам квартиру в аренду или внаем, то вы обязаны зарегистрироваться в СГД в качестве лица, ведущего хозяйственную деятельность. Или же, если от сдачи квартиры в аренду или внаем, не возникает расходов хозяйственной деятельности (или они не значительны), то вы можете не регистрироваться в СГД как ведущее хозяйственную деятельность лицо, но обязаны в течение пяти рабочих дней со дня заключения договора сдачи в аренду или внаем квартиры проинформировать об этом Службу государственных доходов.

(продолжение материала в первом номере журнала "ПРАКТИКА БИЗНЕСА")

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