Tulumaksuseaduse kohaselt ei maksustata tulumaksuga eluaseme m\u00fc\u00fcgist saadud tulu juhul, kui inimene kasutas seda kuni m\u00fc\u00fcmiseni oma elukohana. Maksuvabastus kehtib \u00fche elukoha m\u00fc\u00fcgile kahe aasta jooksul ning sealjuures ei ole m\u00e4\u00e4rav sissekirjutus, vaid eluaseme tegelik kasutamine isikliku elukohana. \u00abOluline on, et korterit v\u00f5i maja ei oleks enne m\u00fc\u00fcki v\u00e4lja \u00fc\u00fcritud ega kasutatud n\u00e4iteks kontorina ettev\u00f5tluse tarbeks. Samas kodukontoris t\u00f6\u00f6tamine maksuvabastust ei m\u00f5juta,\u00bb selgitab Ots.<\/p>\n
1Partneri konsultandi s\u00f5nul ei ole maksuvabastuse seisukohalt oluline ka see, kuidas eluruum on omandatud. \u00abElukoht v\u00f5ib olla nii ostetud, p\u00e4ritud, kingitud, tagastatud v\u00f5i ostuees\u00f5igusega erastatud – kinnisvara omandamise viis ei m\u00e4ngi maksustamisel rolli,\u00bb r\u00e4\u00e4gib ta ja lisab, et seadus ei s\u00e4testa ka konkreetset ajaperioodi, kui kaua peab eluruumi elukohana kasutama, et seda loetaks maksuvabastuse alla kuuluvaks. Samuti ei ole paika pandud, mitu p\u00e4eva aastas peab inimene seal viibima. Inimesel v\u00f5ib olla samaaegselt ka mitu elukohta, kuid maksuvabastuse puhul on m\u00e4\u00e4rav tema tegelik elukoht. \u00abTegeliku elukoha tuvastamine on fakti t\u00f5endamise k\u00fcsimus. Seda saab vajadusel kinnitada n\u00e4iteks kommunaalarvete, sideteenuste lepingute, pangakonto v\u00e4ljav\u00f5tete, maksumaksja enda seletuste v\u00f5i ka naabrite \u00fctlustega,\u00bb selgitab Ots.<\/p>\n
T\u00e4helepanu tasub p\u00f6\u00f6rata ka eluruumi juurde kuuluvatele mitteeluruumidele, nagu panipaigad ja parkimiskohad. Uuemates kortermajades on need enamasti kantud kinnistusregistrisse eraldi korteriomanditena ja sel juhul on neid v\u00f5imalik ka eraldi v\u00f5\u00f5randada. \u00abKui panipaik v\u00f5i parkimiskoht m\u00fc\u00fcakse koos eluruumiga \u00fche tehinguna, laieneb maksuvabastus kogu m\u00fc\u00fcgile. Kui need aga m\u00fc\u00fcakse eraldi tehinguna v\u00f5i kui need on olnud \u00e4rilises kasutuses, n\u00e4iteks v\u00e4lja \u00fc\u00fcritud, siis maksuvabastust ei kohaldata,\u00bb r\u00e4\u00e4gib Ots.<\/p>\n","protected":false},"excerpt":{"rendered":"Tulumaksuseaduse kohaselt ei maksustata tulumaksuga eluaseme m\u00fc\u00fcgist saadud tulu juhul, kui inimene kasutas seda kuni m\u00fc\u00fcmiseni oma elukohana.…\n","protected":false},"author":2,"featured_media":94423,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[26,27,37,33,35,34,36,31,32,21,691,45913,2670,28,29,5085,3900,19,25,23,24,1282,22,20,30],"class_list":{"0":"post-94422","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-uldised-uudised","8":"tag-breaking-news","9":"tag-breakingnews","10":"tag-ee","11":"tag-eesti","12":"tag-eesti-keel","13":"tag-estonia","14":"tag-estonian","15":"tag-featured-news","16":"tag-featurednews","17":"tag-headlines","18":"tag-kinnisvara","19":"tag-kinnisvaratehing","20":"tag-kodu","21":"tag-latest-news","22":"tag-latestnews","23":"tag-maks","24":"tag-muuk","25":"tag-news","26":"tag-populaarseimad-lood","27":"tag-top-stories","28":"tag-topstories","29":"tag-tulumaks","30":"tag-uldised-uudised","31":"tag-uudised","32":"tag-viimased-uudised"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/115966908980775550","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/94422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/comments?post=94422"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/94422\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/94423"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=94422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=94422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=94422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}