{"id":91912,"date":"2026-01-01T17:22:12","date_gmt":"2026-01-01T17:22:12","guid":{"rendered":"https:\/\/www.europesays.com\/lv\/91912\/"},"modified":"2026-01-01T17:22:12","modified_gmt":"2026-01-01T17:22:12","slug":"bus-jauns-ienakuma-nodokla-piemerosanas-modelis-dividendem","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/lv\/91912\/","title":{"rendered":"B\u016bs jauns ien\u0101kuma nodok\u013ca piem\u0113ro\u0161anas modelis dividend\u0113m"},"content":{"rendered":"<p>Izmai\u0146u autori l\u0113\u0161, ka t\u0101s uzlabo\u0161ot uz\u0146\u0113mumu piek\u013cuvi finan\u0161u resursiem, samazin\u0101\u0161ot finans\u0113juma izmaksas un l\u012bdzsvaro\u0161ot nodok\u013cu slogu starp viet\u0113jiem un \u0101rvalstu investoriem &#8211; fizisk\u0101m person\u0101m, vienlaikus veicinot pa\u0161vald\u012bbu interesi invest\u012bciju piesaist\u0113.<\/p>\n<p>Likumu izmai\u0146as saist\u012btas ar 2026. gada valsts bud\u017eeta un n\u0101kamo triju gadu bud\u017eeta ietvara likumu.<\/p>\n<p>Paredz\u0113ts, ka uz\u0146\u0113mumi, kuru dal\u012bbnieki ir tikai fiziskas personas, var\u0113s izv\u0113l\u0113ties &#8211; dividen\u017eu sadales br\u012bd\u012b piem\u0113rot samazin\u0101tu UIN likmi 15% apm\u0113r\u0101 un \u0161o dividen\u017eu sa\u0146\u0113m\u0113jiem vienlaikus piem\u0113rot IIN 6% apm\u0113r\u0101.<\/p>\n<p>\u0160\u0101d\u0101 risin\u0101jum\u0101 kop\u0113jais nodok\u013cu slogs saglab\u0101sies l\u012bdzv\u0113rt\u012bgs pa\u0161reiz\u0113jam (ap 20%), ta\u010du tas dos iesp\u0113ju da\u013cu IIN novirz\u012bt pa\u0161vald\u012bbu bud\u017eetos p\u0113c investoru deklar\u0113t\u0101s dz\u012bvesvietas vai uz\u0146\u0113muma re\u0123istr\u0101cijas vietas.<\/p>\n<p>L\u012bdz \u0161im uz\u0146\u0113mumi Latvij\u0101 maks\u0101ja UIN 20% apm\u0113r\u0101 tikai pe\u013c\u0146as sadales br\u012bd\u012b, savuk\u0101rt fizisk\u0101s personas &#8211; gan rezidenti, gan nerezidenti &#8211; no sa\u0146emtaj\u0101m dividend\u0113m nemaks\u0101ja IIN. Tas noz\u012bm\u0113, ka kop\u0113jais ien\u0101kuma nodoklis bija 20% neatkar\u012bgi no investora rezidences vai juridisk\u0101s formas un tas rad\u012bja nevienl\u012bdz\u012bbu starp viet\u0113jiem un \u0101rvalstu investoriem, k\u0101 ar\u012b neveicin\u0101ja pa\u0161vald\u012bbu bud\u017eetu papildin\u0101\u0161anu, jo iedz\u012bvot\u0101ju IIN no dividend\u0113m netika sadal\u012bts attiec\u012bgo pa\u0161vald\u012bbu l\u012bmen\u012b.<\/p>\n","protected":false},"excerpt":{"rendered":"Izmai\u0146u autori l\u0113\u0161, ka t\u0101s uzlabo\u0161ot uz\u0146\u0113mumu piek\u013cuvi finan\u0161u resursiem, samazin\u0101\u0161ot finans\u0113juma izmaksas un l\u012bdzsvaro\u0161ot nodok\u013cu slogu starp&hellip;\n","protected":false},"author":2,"featured_media":91913,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[23,28,29,32,33,22,30,31,35,39,38,36,37,34,40,20,756,6477,26,27,24,25,21],"class_list":{"0":"post-91912","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-aktualitates","8":"tag-aktualitates","9":"tag-breaking-news","10":"tag-breakingnews","11":"tag-featured-news","12":"tag-featurednews","13":"tag-headlines","14":"tag-latest-news","15":"tag-latestnews","16":"tag-latvia","17":"tag-latvian","18":"tag-latviesu","19":"tag-latviesu-valoda","20":"tag-latviesuvaloda","21":"tag-latvija","22":"tag-lv","23":"tag-news","24":"tag-nodokli","25":"tag-nodokli-un-likumi","26":"tag-popularakas-zinas","27":"tag-popularakaszinas","28":"tag-top-stories","29":"tag-topstories","30":"tag-zinas"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@lv\/115821002306994878","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts\/91912","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/comments?post=91912"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts\/91912\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/media\/91913"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/media?parent=91912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/categories?post=91912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/tags?post=91912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}