{"id":326005,"date":"2026-07-20T16:48:44","date_gmt":"2026-07-20T16:48:44","guid":{"rendered":"http:\/\/new.zabiegownia.atthost24.pl\/?p=326005"},"modified":"2026-07-27T18:06:10","modified_gmt":"2026-07-27T18:06:10","slug":"jaunumi-pienakums-maksat-iedzivotaju-ienakuma-nodokli-no-azartspelu-laimestiem-atbilst-satversmei","status":"publish","type":"post","link":"http:\/\/new.zabiegownia.atthost24.pl\/?p=326005","title":{"rendered":"Jaunumi: Pien\u0101kums maks\u0101t iedz\u012bvot\u0101ju ien\u0101kuma nodokli no azartsp\u0113\u013cu laimestiem atbilst Satversmei"},"content":{"rendered":"<p>Gada bud\u017eeta likumprojektu paket\u0113 ir pie\u0146emti likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d groz\u012bjumi, kuri paredz, ka no 2025. \u0160\u012bs zi\u0146as sp\u0113l\u0113t\u0101jam ir vajadz\u012bgas, lai prec\u012bzi aizpild\u012btu gada ien\u0101kumu deklar\u0101ciju par g\u016btajiem interakt\u012bvo azartsp\u0113\u013cu laimestiem. Interakt\u012bv\u0101s azartsp\u0113les \u2013 br\u012bd\u012b, kad laimests no sp\u0113l\u0113t\u0101ja sp\u0113les konta tiek p\u0101rskait\u012bts uz vi\u0146a bankas kontu, azartsp\u0113\u013cu organiz\u0113t\u0101js ietur iedz\u012bvot\u0101ju ien\u0101kuma nodokli (laimests ir izmaks\u0101ts vien\u0101 <a href=\"https:\/\/coinstrike.lv\/\">coin strike<\/a> reiz\u0113). Liet\u0101m, bet tie tiek atdoti azartsp\u0113\u013cu organiz\u0113t\u0101jam (samain\u012bti atpaka\u013c pret naudu), lai var\u0113tu apr\u0113\u0137in\u0101t ieg\u016bto laimestu un ietur\u0113t iedz\u012bvot\u0101ju ien\u0101kuma nodokli, ja tas p\u0101rsniedz 3000 eiro. Azartsp\u0113\u013cu organiz\u0113\u0161anas viet\u0101 (kazino, sp\u0113\u013cu z\u0101le u. c. azartsp\u0113\u013cu organiz\u0113\u0161anas vietas) azartsp\u0113\u013cu organiz\u0113t\u0101js ietur iedz\u012bvot\u0101ju ien\u0101kuma nodokli no laimesta, kad sp\u0113l\u0113t\u0101js dodas proj\u0101m no azartsp\u0113\u013cu organiz\u0113\u0161anas vietas (laimests ir izmaks\u0101ts, summ\u0113jot vis\u0101 apmekl\u0113juma laik\u0101 ieg\u016btos laimestus).<\/p>\n<p>Gada apliekamaj\u0101 ien\u0101kum\u0101 ietver un ar nodokli apliek azartsp\u0113\u013cu laimestus, ja to kopsumma taks\u0101cijas gada laik\u0101 p\u0101rsniedz 3000 eiro. Azartsp\u0113\u013cu laimestu summas un laimestu da\u013cas l\u012bdz 3000 eiro (ieskaitot) ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli neapliek. Apvienotaj\u0101 Karalist\u0113 visa loterijas laimesta summa ir bez nodok\u013ciem. \u012arij\u0101 loterijas laimesti ir bez nodok\u013ciem.<\/p>\n<ul>\n<li>Satversmes tiesa atzina, ka likumdev\u0113js ir sam\u0113rojis sp\u0113l\u0113t\u0101ja ties\u012bbas uz \u012bpa\u0161umu un sabiedr\u012bbas interesi mazin\u0101t izlo\u017eu un azartsp\u0113\u013cu atkar\u012bbas risku un g\u016bt liel\u0101kus bud\u017eeta ie\u0146\u0113mumus no nodok\u013ca maks\u0101jumiem.<\/li>\n<li>Liet\u0101m, bet tie tiek atdoti azartsp\u0113\u013cu organiz\u0113t\u0101jam (samain\u012bti atpaka\u013c pret naudu), lai var\u0113tu apr\u0113\u0137in\u0101t ieg\u016bto laimestu un ietur\u0113t iedz\u012bvot\u0101ju ien\u0101kuma nodokli, ja tas p\u0101rsniedz 3000 eiro.<\/li>\n<li>Attiec\u012bb\u0101 uz dividend\u0113m, kas tiek izmaks\u0101tas no pe\u013c\u0146as, kura aplikta ar uz\u0146\u0113mumu ien\u0101kuma nodokli saska\u0146\u0101 ar likuma \u201cPar uz\u0146\u0113mumu ien\u0101kuma nodokli\u201d redakciju, kas bija sp\u0113k\u0101 l\u012bdz 2017.gada 31.decembrim, likums paredz divu gadu p\u0101rejas periodu \u2013 t.i., \u0161\u0101das dividendes ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli tiks apliktas, piem\u0113rojot 10% IIN likmi.<\/li>\n<li>Asoci\u0101cija un Biedr\u012bba nor\u0101da, ka azartsp\u0113\u013cu ierobe\u017eojumi, tostarp iedz\u012bvot\u0101ju ien\u0101kuma nodoklis, ir iemesls, kura d\u0113\u013c papla\u0161inoties neleg\u0101lais azartsp\u0113\u013cu tirgus, kur\u0101 sp\u0113l\u0113t\u0101ji visp\u0101r netiekot aizsarg\u0101ti no azartsp\u0113\u013cu negat\u012bv\u0101s ietekmes.<\/li>\n<li>Gad\u0101 tika pie\u0146emti Likuma groz\u012bjumi, ar kuriem iedz\u012bvot\u0101ju ien\u0101kuma nodoklis no izlo\u017eu un azartsp\u0113\u013cu laimestiem tika izsl\u0113gts.<\/li>\n<li>Nodok\u013cu iekas\u0113\u0161ana no laimestiem var\u0113tu likt sp\u0113l\u0113t\u0101jiem p\u0101rdom\u0101t savu l\u0113mumu par likmju lik\u0161anu, t\u0101d\u0113j\u0101di veicinot atbild\u012bg\u0101ku sp\u0113l\u0113\u0161anu.<\/li>\n<\/ul>\n<p>Ja iedz\u012bvot\u0101ju ien\u0101kuma nodoklis b\u016btu j\u0101maks\u0101 no g\u016bt\u0101 laimesta un ar dal\u012bbu azartsp\u0113l\u0113 saist\u012bto izdevumu starp\u012bbas, tad izdevumu summu p\u0101rbaud\u012b\u0161ana b\u016btu \u013coti laikietilp\u012bga. Uz izlo\u017eu un azartsp\u0113\u013cu laimestiem attiecinot to pa\u0161u pieeju, k\u0101da ir attiecin\u0101ta uz ien\u0101kumiem no saimniecisk\u0101s darb\u012bbas, netik\u0161ot mazin\u0101ta motiv\u0101cija piedal\u012bties azartsp\u0113l\u0113s. Ja persona, izlietojot savus l\u012bdzek\u013cus, g\u016bst izlo\u017eu vai azartsp\u0113\u013cu laimestus, tad t\u0101 g\u016bstot jaunus ien\u0101kumus, kuriem piem\u0113rojams iedz\u012bvot\u0101ju ien\u0101kuma nodoklis. Valsts bud\u017eet\u0101 un pa\u0161vald\u012bbu bud\u017eetos tiekot iemaks\u0101ts iedz\u012bvot\u0101ju ien\u0101kuma nodoklis.<\/p>\n<p>Izlo\u017eu un azartsp\u0113\u013cu laimesti un nodok\u013ca maks\u0101t\u0101ja g\u016btie ien\u0101kumi no saimniecisk\u0101s darb\u012bbas esot divi da\u017e\u0101di ien\u0101kumu veidi. Decembrim fizisko personu izlo\u017eu un azartsp\u0113\u013cu laimesti ar nodokli visp\u0101r neesot aplikti. No likumprojekta Nr. 977\/Lp12 &#8222;Groz\u012bjumi likum\u0101 &#8222;Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli&#8221;&#8221;, ar kuru ieviestas apstr\u012bd\u0113t\u0101s normas, (turpm\u0101k &#8211; Likumprojekts) neizrietot nek\u0101ds cits pamatojums k\u0101 vien\u012bgi valsts bud\u017eeta intereses.<\/p>\n<p>Panta pirmajiem trim teikumiem\u201d. 1 \u201cPar likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d 8. L\u012bdz ar to, ja sp\u0113l\u0113t\u0101js apgalvo, ka da\u013ca l\u012bdzek\u013cu nav biju\u0161i laimesti, tad tie\u0161i vi\u0146am j\u0101nor\u0101da un j\u0101pier\u0101da, kuri konkr\u0113tie l\u012bdzek\u013ci netika izmantoti sp\u0113l\u0113.<\/p>\n<h2>Revolut, e-maki, kriptoval\u016btas un \u0101rvalstu online kazino<\/h2>\n<p>Tas noz\u012bm\u0113, ka likumdev\u0113js var noteikt pien\u0101kumu maks\u0101t iedz\u012bvot\u0101ju ien\u0101kuma nodokli ar\u012b par t\u0101du ien\u0101kumu, kas nav ien\u0101kums no saimniecisk\u0101s darb\u012bbas. Satversmes tiesa iepriek\u0161 ir v\u0113rt\u0113jusi objekt\u012bv\u0101 neto principa piem\u0113ro\u0161anu iedz\u012bvot\u0101ju ien\u0101kuma nodoklim no saimniecisk\u0101s darb\u012bbas. T\u0101d\u0113\u013c pien\u0101kums maks\u0101t iedz\u012bvot\u0101ju ien\u0101kuma nodokli no visas izlo\u017eu un azartsp\u0113\u013cu laimestu summas ar\u012b nodro\u0161ina liel\u0101kus valsts bud\u017eeta ie\u0146\u0113mumus, kuri var tikt izmantoti sabiedr\u012bbas labkl\u0101j\u012bbas aizsardz\u012bbai.<\/p>\n<p>Ja min\u0113to ien\u0101kumu fiziskajai personai izmaks\u0101 komersants vai saimniecisk\u0101s darb\u012bbas veic\u0113js, iedz\u012bvot\u0101ju ien\u0101kuma nodokli apr\u0113\u0137ina un ietur ien\u0101kuma izmaks\u0101t\u0101js. Ien\u0101kumu, kuru g\u016bst, p\u0101rdodot \u0161\u0137eldo\u0161anai zarus, kas ieg\u016bti, att\u012brot personas \u012bpa\u0161um\u0101 eso\u0161\u0101s lauksaimniec\u012bbas zemes no kr\u016bmiem, piel\u012bdzina ien\u0101kumam no personas \u012bpa\u0161um\u0101 eso\u0161\u0101 me\u017e\u0101 ieg\u016bto kokmateri\u0101lu p\u0101rdo\u0161anas, t\u0101d\u0113j\u0101di min\u0113to ien\u0101kumu apliek ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli, t\u0101pat k\u0101 ien\u0101kumu no kokmateri\u0101lu p\u0101rdo\u0161anas. Vai no pabalsta, kuru darba dev\u0113js izmaks\u0101 b\u0113rna piedzim\u0161anas gad\u012bjum\u0101, j\u0101maks\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodoklis?<\/p>\n<h3>Laimesta nodoklis \u2013 kas tas ir?<\/h3>\n<p>Princip\u0101 IIN b\u016bt\u012bba ir aplikt ar nodokli ien\u0101kumus, t\u0101tad, ie\u0146\u0113mumi m\u012bnus izdevumi. P\u0113c tam, kad skait\u012bsiet to atpaka\u013c uz bankas kontu, VID atkal uzskat\u012bs \u0161o summu par laimestu no azartsp\u0113l\u0113m, ko nepiecie\u0161ams aplikt ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli. Ir atsevi\u0161\u0137i gad\u012bjumi, kad VID sa\u0146em inform\u0101ciju no Latvijas bank\u0101m, par kontu apgroz\u012bjumu, pat maz\u0101k\u0101s summ\u0101s, kam\u0113r kopsumma ir virs \u20ac.<\/p>\n<p>ST skaidroja, ka IIN no izlo\u017eu un azartsp\u0113\u013cu laimestiem ir v\u0113rsts uz izlo\u017eu un azartsp\u0113\u013cu atkar\u012bbas mazin\u0101\u0161anu, jo \u0161\u012bs sp\u0113les var negat\u012bvi ietekm\u0113t cilv\u0113ka gar\u012bgo vesel\u012bbu un finan\u0161u st\u0101vokli. ST apstiprin\u0101ja, ka apstr\u012bd\u0113t\u0101s normas ierobe\u017eo izlo\u017eu un azartsp\u0113\u013cu dal\u012bbnieku ties\u012bbas uz \u012bpa\u0161umu, jo uzliek pien\u0101kumu maks\u0101t IIN no visa laimesta, ja t\u0101 kopsumma taks\u0101cijas gad\u0101 p\u0101rsniedz 3000 eiro. Ar BL gr\u0101matved\u012bbas atbalstu izlo\u017eu un azartsp\u0113\u013cu laimestu deklar\u0113\u0161ana k\u013c\u016bs par vienk\u0101r\u0161u un p\u0101rskat\u0101mu procesu. Vai zin\u0101ji, ka izlo\u017eu un azartsp\u0113\u013cu laimesti var ietekm\u0113t citas nodok\u013cu atlaides?<\/p>\n<p>K\u0101 zin\u0101ms, nesen Satversmes tiesa, absurdu, it k\u0101 sabiedr\u012bbas lab\u0101 v\u0113rstu m\u0113r\u0137u vad\u012bta, atzina likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d 8. Cilv\u0113kam j\u0101maks\u0101 nodoklis no visiem izlo\u017eu un azartsp\u0113\u013cu laimestiem, kuru kopsummas v\u0113rt\u012bba p\u0101rsniedz 3000 eiro. Laimesta sa\u0146\u0113m\u0113js p\u0101rbauda, ja nepiecie\u0161ams, ar\u012b preciz\u0113 un papildina \u0161o inform\u0101ciju un apstiprina deklar\u0101cij\u0101 nor\u0101d\u012bt\u0101s inform\u0101cijas patiesumu.<\/p>\n<p>Gada j\u016blij\u0101 Saeimas pie\u0146emtajos groz\u012bjumos likum\u0101 Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli. J\u0101, azartsp\u0113\u013cu laimesta nodoklis attiecas uz visiem azartsp\u0113\u013cu un loteriju laimestiem, iz\u0146emot atbr\u012bvot\u0101s loterijas. Sazinieties ar Valsts ie\u0146\u0113mumu dienestu pa t\u0101lruni vai apmekl\u0113jiet vi\u0146u m\u0101jaslapu, k\u0101 ar\u012b inform\u0101ciju sniedz Latvijas Loto vai Izlo\u017eu un azartsp\u0113\u013cu uzraudz\u012bbas inspekcija.<\/p>\n<p>M\u0113s gan neiesak\u0101m to dar\u012bt tie\u0161i pirmaj\u0101 mart\u0101, t\u0101 k\u0101 visiem labi zin\u0101ms, ka tie\u0161i \u0161aj\u0101 dien\u0101, liel\u0101s p\u0101rslodzes d\u0113\u013c, EDS sist\u0113ma katru gadu \u2018\u2019uzkaras\u2019\u2019. Lai gan praktiski visas azartsp\u0113les laimesti tiek aplikti ar nodokli, tom\u0113r eksist\u0113 da\u017ei iz\u0146\u0113muma gad\u012bjumi, kuros laim\u0113t\u0101js piln\u012bgi visu summu var patur\u0113t sev, turkl\u0101t ar t\u012bru sirdsapzi\u0146u. \u2018\u2019Ar nodokli tiek aplikts iek\u0161zemes nodok\u013ca maks\u0101t\u0101ja taks\u0101cijas perioda (kalend\u0101r\u0101 gada) apliekamo ien\u0101kumu apjoms (..) izlo\u017eu un azartsp\u0113\u013cu laimesti, ja \u0161\u0101 likuma 9. Latvij\u0101 azartsp\u0113\u013cu nodoklis pirmo reizi tika ieviests sal\u012bdzino\u0161i nesen jeb vien 2018.gad\u0101 \u2013 turkl\u0101t tas attiecas ne tikai uz azartsp\u0113l\u0113m, bet ar\u012b izloz\u0113m un loterij\u0101m.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gada bud\u017eeta likumprojektu paket\u0113 ir pie\u0146emti likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d groz\u012bjumi, kuri paredz, ka no 2025. \u0160\u012bs zi\u0146as sp\u0113l\u0113t\u0101jam ir vajadz\u012bgas, lai prec\u012bzi aizpild\u012btu gada ien\u0101kumu deklar\u0101ciju par g\u016btajiem interakt\u012bvo azartsp\u0113\u013cu laimestiem. Interakt\u012bv\u0101s azartsp\u0113les \u2013 br\u012bd\u012b, kad laimests no sp\u0113l\u0113t\u0101ja sp\u0113les konta tiek p\u0101rskait\u012bts uz vi\u0146a bankas kontu, azartsp\u0113\u013cu organiz\u0113t\u0101js ietur iedz\u012bvot\u0101ju ien\u0101kuma nodokli [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-326005","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"http:\/\/new.zabiegownia.atthost24.pl\/index.php?rest_route=\/wp\/v2\/posts\/326005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/new.zabiegownia.atthost24.pl\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/new.zabiegownia.atthost24.pl\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/new.zabiegownia.atthost24.pl\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/new.zabiegownia.atthost24.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=326005"}],"version-history":[{"count":1,"href":"http:\/\/new.zabiegownia.atthost24.pl\/index.php?rest_route=\/wp\/v2\/posts\/326005\/revisions"}],"predecessor-version":[{"id":326006,"href":"http:\/\/new.zabiegownia.atthost24.pl\/index.php?rest_route=\/wp\/v2\/posts\/326005\/revisions\/326006"}],"wp:attachment":[{"href":"http:\/\/new.zabiegownia.atthost24.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=326005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/new.zabiegownia.atthost24.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=326005"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/new.zabiegownia.atthost24.pl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=326005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}