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Retrospektyvinis NT vertinimas - kas tai?

Atliekant retrospektyvinį turto vertinimą, skaičiuojama turto rinkos vertė konkrečiai datai, buvusiai praeityje.

Toks vertinimas dažnai pasitarnauja norint sumažinti mokestinę naštą.

Pavyzdžiui, jei norite parduoti paveldėtą ar gautą dovanų nekilnojamąjį turtą, po sandorio Jums teks susimokėti 15% GPM (jei nesate turto išlaikę nuosavybėje daugiau kaip 10 metų ar neatitinkate kitų mokesčių lengvatos taikymo kriterijų). GPM (gyventojų pajamų mokestis) skaičiuojamas nuo įsigijimo dokumentuose nurodytos rinkos vertės.

Siekiant pagrįstai sumažinti mokestinę prievolę, galima atlikti retrospektyvinį turto vertinimą ir sužinoti, kokia buvo tikroji rinkos vertė turto įsigijimo metu.


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