{"id":3522,"date":"2026-08-02T05:52:50","date_gmt":"2026-08-02T05:52:50","guid":{"rendered":"https:\/\/fanidharpotatoflakes.com\/?p=3522"},"modified":"2026-08-09T19:12:14","modified_gmt":"2026-08-09T19:12:14","slug":"kriptovaluta-un-nodokli","status":"publish","type":"post","link":"https:\/\/fanidharpotatoflakes.com\/?p=3522","title":{"rendered":"Kriptoval\u016bta un nodok\u013ci"},"content":{"rendered":"

Ien\u0101kumi no dar\u012bjumiem ar kapit\u0101la akt\u012bviem tiek aplikti ar nodokli l\u012bdz\u012bgi k\u0101 citi kapit\u0101la pieauguma ien\u0101kumi, un par iedz\u012bvot\u0101ju ien\u0101kuma nodokli tiek apr\u0113\u0137in\u0101ts nodoklis no kapit\u0101la pieauguma. Iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca deklar\u0113\u0161anas un apr\u0113\u0137in\u0101\u0161anas coin lucky strike ios<\/a> k\u0101rt\u012bba paredz, ka ien\u0101kums no virtu\u0101l\u0101s val\u016btas tiek uzskat\u012bts k\u0101 ien\u0101kums no kapit\u0101la, un \u0161is ien\u0101kums ir j\u0101deklar\u0113 un j\u0101apliek ar nodokli. Tas noz\u012bm\u0113, ka, ja kriptoval\u016btu p\u0101rdodat par liel\u0101ku cenu nek\u0101 ieg\u0101d\u0101j\u0101ties, starp\u012bba tiek uzskat\u012bta par ien\u0101kumu no kapit\u0101la pieauguma un tiek apliekta ar nodokli. Ien\u0101kums no kriptoval\u016btas p\u0101rdo\u0161anas tiek uzskat\u012bts k\u0101 ien\u0101kums no kapit\u0101la pieauguma, un \u0161im ien\u0101kumam tiek piem\u0113roti \u012bpa\u0161i nodok\u013cu piem\u0113ro\u0161anas noteikumi. Ja veikals tie\u0161i nepie\u0146em kriptoval\u016btu, Tu vari izmantot \u012bpa\u0161as kripto debetkartes, piem\u0113ram, BitPay, lai nor\u0113\u0137in\u0101tos k\u0101 ar parastu nor\u0113\u0137inu karti.<\/p>\n

Ja kriptoakt\u012bvi tiek main\u012bti pret citiem kriptoakt\u012bviem, nesa\u0146emot citu atl\u012bdz\u012bbu naud\u0101 vai natur\u0101l\u0101 izteiksm\u0113, par ien\u0101kuma g\u016b\u0161anas dienu uzskata dienu, kad mai\u0146as rezult\u0101t\u0101 ieg\u016btie kriptoakt\u012bvi tiek atsavin\u0101ti, sa\u0146emot naudu, preces vai pakalpojumus. Ja nav iesp\u0113jams noteikt kriptoakt\u012bva s\u0101kotn\u0113jo ieg\u0101des v\u0113rt\u012bbu, par t\u0101 ieg\u0101des v\u0113rt\u012bbu uzskata 0.G\u016btais ien\u0101kums no kriptoakt\u012bvu p\u0101rdo\u0161anas deklar\u0113jams, iesniedzot deklar\u0101ciju DK \u201cP\u0101rskata perioda deklar\u0101cija par ien\u0101kumu no kapit\u0101la pieauguma\u201d, ien\u0101kuma veid\u0101 nor\u0101dot \u201cK \u2013 ien\u0101kums no dar\u012bjuma ar kriptoakt\u012bviem\u201d. Fizisko personu g\u016btais ien\u0101kums no kriptoakt\u012bvu (virtu\u0101l\u0101s val\u016btas) p\u0101rdo\u0161anas ir ien\u0101kums no kapit\u0101la pieauguma, kam no 2025. \u0145emot v\u0113r\u0101, ka kriptoakt\u012bvu dar\u012bjumi tiek \u012bstenoti t\u012bmekl\u012b, izmantojot elektroniskus risin\u0101jumus, aicin\u0101m papildus izv\u0113rt\u0113t, vai saimniecisk\u0101s darb\u012bbas ietvaros netiek sa\u0146emti pakalpojumi no \u0101rvalstu komersantiem, piem\u0113ram, veikti maks\u0101jumi (vai ietur\u0113ta komisija) par elektronisk\u0101s platformas izmanto\u0161anu. Gar\u0101ks vasaras brauciens ar automa\u0161\u012bnu bie\u017ei s\u0101kas ar mar\u0161ruta pl\u0101no\u0161anu, naktsm\u012bt\u0146u rezerv\u0113\u0161anu un apskates vietu izv\u0113li, bet pats auto nereti paliek otraj\u0101 pl\u0101n\u0101.<\/p>\n

Min\u0113tais nav piem\u0113rojams vai ir piem\u0113rojams at\u0161\u0137ir\u012bgi attiec\u012bb\u0101 uz kriptoakt\u012bviem, kas nav pak\u013cauti MiCA regul\u0113jumam. Ja kop\u0113jie ien\u0101kumi no dar\u012bjumiem ar kapit\u0101la akt\u012bviem ceturksn\u012b nep\u0101rsniedz 1000 eiro, deklar\u0101ciju par ien\u0101kumu no kapit\u0101la pieauguma par taks\u0101cijas gad\u0101 g\u016bto ien\u0101kumu iesniedz VID l\u012bdz n\u0101kam\u0101 gada 15. Ja ien\u0101kumi no kriptoakt\u012bvu p\u0101rdo\u0161anas ceturksn\u012b p\u0101rsniedz 1000 eiro, deklar\u0101ciju par ien\u0101kumu no kapit\u0101la pieauguma par ceturksn\u012b g\u016bto ien\u0101kumu iesniedz VID vienreiz ceturksn\u012b l\u012bdz ceturksnim sekojo\u0161\u0101 m\u0113ne\u0161a 15.<\/p>\n

No spie\u0137a l\u012bdz funkcion\u0101lajai gultai: k\u0101du pal\u012bdz\u012bbu var sa\u0146emt<\/h2>\n

Visas laimestu summas aplik\u0161ana ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli esot konfisc\u0113jo\u0161a. Decembr\u012b Saeima pie\u0146\u0113musi likumu “Groz\u012bjumi likum\u0101 “Par izlo\u017eu un azartsp\u0113\u013cu nodevu un nodokli””, paredzot b\u016btisku azartsp\u0113\u013cu nodok\u013ca palielin\u0101jumu – par 20 procentiem. 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. Azartsp\u0113\u013cu un izlo\u017eu laimestu aplik\u0161ana ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli esot bijis viens no uzdevumiem, kas veicami, lai samazin\u0101tu nodok\u013cu slogu zemu un vid\u0113ju ien\u0101kumu grup\u0101.<\/p>\n

Panta tre\u0161\u0101s da\u013cas 20.4 punkts noteic, ka pie p\u0101r\u0113jiem fizisk\u0101s personas ien\u0101kumiem, par kuriem ir j\u0101maks\u0101 nodoklis, tiek pieskait\u012bti izlo\u017eu un azartsp\u0113\u013cu laimesti, ja \u0161\u0101 likuma 9. Decembr\u012b pie\u0146\u0113ma likumu “Groz\u012bjumi likum\u0101 “Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli””, ar kuru Likuma 9. J\u016blija noteikumos Nr. 233 “K\u0101rt\u012bba, k\u0101d\u0101 ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli apliekami fizisko personu ien\u0101kumi no izloz\u0113m un azartsp\u0113l\u0113m” (sp\u0113k\u0101 l\u012bdz 2011. gada 31. decembrim) (turpm\u0101k – Nodok\u013ca noteikumi).<\/p>\n

Tiem ir nepiecie\u0161ami specializ\u0113ti lielas jaudas datori, jo \u201crac\u0113ju\u201d apr\u0113\u0137inu, tostarp darba pier\u0101d\u012bjumu (proof-of-work), pamat\u0101 ir sare\u017e\u0123\u012bti algoritmi. \u201ct\u012br\u0101m\u201d kriptoakt\u012bvu tirdzniec\u012bbas platform\u0101m, kuras tikai apvieno da\u017e\u0101dus kriptoakt\u012bvu lietot\u0101jus, kuri v\u0113las veikt dar\u012bjumus, izmantojot tokenus, un nodro\u0161ina tiem platformu, kur\u0101 vi\u0146i var sav\u0101 starp\u0101 tirgoties. \u0145emot v\u0113r\u0101, ka kriptoakt\u012bvi ir prece, tad uz\u0146\u0113mumu ien\u0101kuma nodokli apr\u0113\u0137ina, iev\u0113rojot likuma visp\u0101r\u0113j\u0101s normas.<\/p>\n

Proti, nosakot pien\u0101kumu maks\u0101t iedz\u012bvot\u0101ju ien\u0101kuma nodokli no izlo\u017eu un azartsp\u0113\u013cu laimestiem, likumdev\u0113js neesot iev\u0113rojis objekt\u012bv\u0101 neto principu, kas izrietot no taisn\u012bguma un tiesisk\u0101s vienl\u012bdz\u012bbas principa nodok\u013cu jom\u0101. Savuk\u0101rt Biedr\u012bbas arguments par to, ka apstr\u012bd\u0113t\u0101s normas esot pretrun\u0101 ar Likuma m\u0113r\u0137i, p\u0113c b\u016bt\u012bbas ir saist\u012bts ar iebildumu, ka, nosakot iedz\u012bvot\u0101ju ien\u0101kuma nodokli no izlo\u017eu un azartsp\u0113\u013cu laimestiem, neesot iev\u0113rots objekt\u012bv\u0101 neto princips. J\u016blija s\u0113d\u0113 tika uzklaus\u012bti Asoci\u0101cijas p\u0101rst\u0101vji un apspriesta k\u0101rt\u012bba, k\u0101d\u0101 izlo\u017eu un azartsp\u0113\u013cu laimesti apliekami ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli. Tom\u0113r, ja likumdev\u0113js ir paredz\u0113jis, ka no tiem maks\u0101jams iedz\u012bvot\u0101ju ien\u0101kuma nodoklis, tad par laimestu b\u016btu uzskat\u0101ma summa, no kuras atskait\u012bti ar dal\u012bbu izloz\u0113s un azartsp\u0113l\u0113s saist\u012btie izdevumi. Ja iedz\u012bvot\u0101ju ien\u0101kuma nodoklis no izloz\u0113m un azartsp\u0113l\u0113m netiktu atcelts pavisam, Asoci\u0101cija esot atbalst\u012bjusi nodok\u013ca maks\u0101\u0161anu no g\u016bto laimestu un ar dal\u012bbu azartsp\u0113l\u0113s saist\u012bto izdevumu starp\u012bbas. 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.<\/p>\n

Izv\u0113lies platformu<\/h3>\n
    \n
  • Atkar\u012bb\u0101 no platformas popularit\u0101tes, maksa par transakcij\u0101m tiks izmantota kopienas p\u0101rvald\u012bbai un turpm\u0101kai att\u012bst\u012bbai blok\u0137\u0113des ekosist\u0113m\u0101.<\/li>\n
  • Uzziniet, k\u0101 zi\u0146ot par kriptoval\u016btu nodok\u013ciem, izmantojot \u0161o soli pa solim sniegto rokasgr\u0101matu.<\/li>\n
  • Ja laimests p\u0101rsniedz 3000 eiro, tiek piem\u0113rots iedz\u012bvot\u0101ju ien\u0101kuma nodoklis (IIN), kas tiek apr\u0113\u0137in\u0101ts tikai no p\u0101rsniegt\u0101s summas.<\/li>\n
  • 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.<\/li>\n<\/ul>\n

    Tom\u0113r tas, vai varat piepras\u012bt zaud\u0113jumus un k\u0101 tie tiks apstr\u0101d\u0101ti nodok\u013cu vajadz\u012bb\u0101m, ir atkar\u012bgs no vair\u0101kiem faktoriem, tostarp konkr\u0113tajiem zaud\u0113juma apst\u0101k\u013ciem un j\u016bsu valsts nodok\u013cu likumiem. Stabilo kriptoval\u016btu p\u0101rdo\u0161ana pret skaidru naudu ar\u012b tiek uzskat\u012bta par ar nodokli apliekamu notikumu, ta\u010du parasti bez \u013coti liel\u0101m nodok\u013cu sek\u0101m. Lai gan da\u017e\u0101m person\u0101m var b\u016bt nepiecie\u0161ams tikai \u012bss laiks, lai pabeigtu nodok\u013cu deklar\u0101ciju, izmantojot m\u016bsu programmat\u016bru, cit\u0101m person\u0101m ar sare\u017e\u0123\u012btiem dar\u012bjumiem var b\u016bt nepiecie\u0161ams vair\u0101k laika. Turkl\u0101t, ja glab\u0101jat savu kriptoval\u016btu finan\u0161u bir\u017e\u0101, kriptoval\u016btas bankas kont\u0101 vai kriptoval\u016btas p\u0101rvald\u012bt\u0101 fond\u0101, jums, iesp\u0113jams, b\u016bs j\u0101iesniedz veidlapa 8938. \u0145emiet v\u0113r\u0101, ka, lai gan iesnieg\u0161anas termi\u0146\u0161 ir t\u0101ds pats k\u0101 nodok\u013cu deklar\u0101cijai, FBAR iesnieg\u0161ana nav da\u013ca no nodok\u013cu deklar\u0101cijas un tiek iesniegta atsevi\u0161\u0137i\/tie\u0161i FinCEN.<\/p>\n

    Oblig\u0101t\u0101 zi\u0146o\u0161ana un nos\u016bt\u012btie dati: ko tas noz\u012bm\u0113 kriptoval\u016btu aplik\u0161anai ar nodok\u013ciem<\/h2>\n

    Ien\u0101kums no virtu\u0101l\u0101s val\u016btas (kriptoakt\u012bvu) p\u0101rdo\u0161anas vai cita veida atsavin\u0101\u0161anas, ja \u0161\u012bs virtu\u0101l\u0101s val\u016btas ieg\u016b\u0161ana nav saist\u012bta ar saimniecisko darb\u012bbu, ir ien\u0101kums no kapit\u0101la pieauguma. Lai gan likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN) 11.9panta 2.da\u013cas 8.punk\u0101 ir noteikta virtu\u0101l\u0101 val\u016bta k\u0101 kapit\u0101la akt\u012bvs, uz kriptoakt\u012bviem attiecas t\u0101 pati IIN piem\u0113ro\u0161ana, kas uz virtu\u0101lo val\u016btu. Pant\u0101 k\u0101 ar nodokli neapliekami ien\u0101kumi, tad g\u016btais ien\u0101kums ir apliekams ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli, piem\u0113rojot 23 procentu nodok\u013ca likmi, neatkar\u012bgi no t\u0101, cik ilgi kriptoval\u016bta ir glab\u0101ta. Likuma “Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli” 8. Pantam ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli ir apliekami rezidentu Latvij\u0101 un \u0101rvalst\u012bs g\u016btie ien\u0101kumi.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Ien\u0101kumi no dar\u012bjumiem ar kapit\u0101la akt\u012bviem tiek aplikti ar nodokli l\u012bdz\u012bgi k\u0101 citi kapit\u0101la pieauguma ien\u0101kumi, un par iedz\u012bvot\u0101ju ien\u0101kuma nodokli tiek apr\u0113\u0137in\u0101ts nodoklis no kapit\u0101la pieauguma. Iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca deklar\u0113\u0161anas un apr\u0113\u0137in\u0101\u0161anas coin lucky strike ios k\u0101rt\u012bba paredz, ka ien\u0101kums no virtu\u0101l\u0101s val\u016btas tiek uzskat\u012bts k\u0101 ien\u0101kums no kapit\u0101la, un \u0161is ien\u0101kums ir j\u0101deklar\u0113 […]<\/p>\n","protected":false},"author":42,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3522","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/fanidharpotatoflakes.com\/index.php?rest_route=\/wp\/v2\/posts\/3522","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fanidharpotatoflakes.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fanidharpotatoflakes.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fanidharpotatoflakes.com\/index.php?rest_route=\/wp\/v2\/users\/42"}],"replies":[{"embeddable":true,"href":"https:\/\/fanidharpotatoflakes.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3522"}],"version-history":[{"count":1,"href":"https:\/\/fanidharpotatoflakes.com\/index.php?rest_route=\/wp\/v2\/posts\/3522\/revisions"}],"predecessor-version":[{"id":3523,"href":"https:\/\/fanidharpotatoflakes.com\/index.php?rest_route=\/wp\/v2\/posts\/3522\/revisions\/3523"}],"wp:attachment":[{"href":"https:\/\/fanidharpotatoflakes.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fanidharpotatoflakes.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fanidharpotatoflakes.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}