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{"id":100125,"date":"2026-07-20T10:39:25","date_gmt":"2026-07-20T10:39:25","guid":{"rendered":"https:\/\/demo.websitedesignseo.in\/yoengineering\/?p=100125"},"modified":"2026-07-27T18:06:11","modified_gmt":"2026-07-27T18:06:11","slug":"no-azartspelu-lielajiem-vinnestiem-bus-jamaksa-20-nodoklis","status":"publish","type":"post","link":"https:\/\/demo.websitedesignseo.in\/yoengineering\/no-azartspelu-lielajiem-vinnestiem-bus-jamaksa-20-nodoklis\/","title":{"rendered":"No azartsp\u0113\u013cu lielajiem vinnestiem b\u016bs j\u0101maks\u0101 20% nodoklis"},"content":{"rendered":"

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, coin strike<\/a> 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

T\u0101p\u0113c visi \u0161\u0101di laimesti ir j\u0101uzskaita laimestu sa\u0146\u0113m\u0113jam pa\u0161am un attiec\u012bgi j\u0101apr\u0113\u0137ina un j\u0101samaks\u0101 nodoklis, iesniedzot gada ien\u0101kumu deklar\u0101ciju. T\u0101pat ar\u012b izst\u0101st\u012bsim, k\u0101di ir veidi, lai optimiz\u0113tu \u0161\u012b nodok\u013ca apm\u0113rus, un k\u0101d\u0113\u013c var b\u016bt t\u0101, ka esi zaud\u0113jis, bet laimesta nodoklis t\u0101pat valstij j\u0101maks\u0101. No gada laik\u0101 sa\u0146emto laimestu summas IIN apr\u0113\u0137ina rezum\u0113jo\u0161\u0101 k\u0101rt\u012bb\u0101, laim\u0113t\u0101jam iesniedzot gada ien\u0101kumu deklar\u0101ciju. T\u0101tad izlo\u017eu un azartsp\u0113\u013cu laimesti, kas p\u0101rsniedz 3000 eiro, tagad ir apliekami ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli, un tas j\u0101ietur laimesta izmaks\u0101t\u0101jam. Apstr\u012bd\u0113t\u0101s normas k\u0101 vienots regul\u0113jums nosaka iedz\u012bvot\u0101ju pien\u0101kumu maks\u0101t ien\u0101kuma nodokli no izlo\u017eu un azartsp\u0113\u013cu laimestiem, kuru kopsumma taks\u0101cijas gada laik\u0101 p\u0101rsniedz 3000 euro. Satversmes tiesa atzina par Satversmei atbilsto\u0161\u0101m normas, kas nosaka pien\u0101kumu maks\u0101t iedz\u012bvot\u0101ju ien\u0101kuma nodokli no izlo\u017eu un azartsp\u0113\u013cu laimestiem.<\/p>\n

Zin\u0101m, ka \u0161is teikums piln\u012bgi noteikti izklaus\u0101s nelo\u0123iski un absurdi, tom\u0113r, vadoties no VID metodisk\u0101 materi\u0101la, pa\u0161laik situ\u0101cija ir tie\u0161i \u0161\u0101da.<\/li>\n

T\u0101d\u0113j\u0101di pien\u0101kums maks\u0101t iedz\u012bvot\u0101ju ien\u0101kuma nodokli no visa izlo\u017eu un azartsp\u0113\u013cu laimesta var mazin\u0101t izlo\u017eu un azartsp\u0113\u013cu atkar\u012bbas ra\u0161anos vai pastiprin\u0101\u0161anos.<\/li>\n

Atz\u012bt likuma “Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli” 8.<\/li>\n

Ja darbinieks iesniedz pazi\u0146ojumu par apg\u0101d\u012bb\u0101 eso\u0161u personu, darba dev\u0113js iedz\u012bvot\u0101ju ien\u0101kuma nodokli dr\u012bkst p\u0101rr\u0113\u0137in\u0101t tikai par taks\u0101cijas gadu.<\/li>\n<\/ul>\n

“196. Ien\u0101kumam no kapit\u0101la pieauguma dar\u012bjumos ar kapit\u0101la akt\u012bviem, kuri ir uzs\u0101kti l\u012bdz 2024. gada 31. decembrim, bet nav pabeigti l\u012bdz 2024. gada 31. decembrim un par kuriem ir iesniegta deklar\u0101cija par ien\u0101kumu no kapit\u0101la pieauguma ar inform\u0101ciju par dar\u012bjumiem, kas uzs\u0101kti, bet nav pabeigti vien\u0101 taks\u0101cijas gad\u0101, 2025., 2026. un 2027. gad\u0101 piem\u0113ro nodok\u013ca likmi 20 procentu apm\u0113r\u0101. Papildin\u0101t pirmo da\u013cu p\u0113c v\u0101rdiem “kop\u0113j\u0101 summa” ar v\u0101rdiem un skait\u013ciem “iz\u0146emot \u0161\u0101 likuma 9. panta pirm\u0101s da\u013cas 2.1 un 2.2 punkt\u0101 min\u0113tos ien\u0101kumus”; “1.2 \u0160\u0101 panta pirm\u0101s da\u013cas 1. punkt\u0101 min\u0113tais nodok\u013ca atvieglojums par apg\u0101d\u012bb\u0101 eso\u0161u personu ir 250 euro m\u0113nes\u012b. \u0160\u0101 panta pirm\u0101s da\u013cas 1. punkt\u0101 min\u0113to nodok\u013ca atvieglojumu gadam veido visu gada m\u0113ne\u0161u nodok\u013ca atvieglojumu summa.”;<\/p>\n

likum\u0101 “Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli”<\/h3>\n
LV port\u0101ls jau iepriek\u0161 skaidrojis, ka par ien\u0101kumiem, kas g\u016bti k\u0101 laimests azartsp\u0113l\u0113, izloz\u0113 un loterij\u0101, j\u0101maks\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodoklis. Gada apliekamaj\u0101 ien\u0101kum\u0101 ietver un ar nodokli apliek izlo\u017eu un azartsp\u0113\u013cu laimestus, ja to kopsumma taks\u0101cijas gada laik\u0101 p\u0101rsniedz 3000 eiro. Ien\u0101kums j\u0101nor\u0101da, Valsts ie\u0146\u0113mumu dienest\u0101 iesniedzot gada ien\u0101kumu deklar\u0101ciju. No visiem laimestiem, kuru kopsummas v\u0113rt\u012bba p\u0101rsniedz 3000 eiro, ir j\u0101maks\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodoklis. “Izbaudu ce\u013co\u0161anu un jaunu lietu atkl\u0101\u0161anu \u2014 tie\u0161i t\u0101p\u0113c ar interesi vienm\u0113r izp\u0113tu jaun\u0101ko ar\u012b iGaming nozar\u0113 jeb sp\u0113les, tendences un apsl\u0113pt\u0101s p\u0113rles, v\u0113l\u0101k p\u0101rv\u0113r\u0161ot \u0161o inform\u0101ciju las\u012bt\u0101j\u0101m saisto\u0161os rakstos un tekstos.” …R\u0101d\u012bt vair\u0101k B\u016btiski, ka \u0161iem laimestu nodok\u013ciem ir ar\u012b iz\u0146\u0113mumi \u2013 t\u0101, piem\u0113ram, Simtgades loterija, Sporta loterija un Sporto visi loterija netiek aplikta ar laimestu nodokli, balstoties uz inform\u0101ciju no Latvijas Loto.<\/p>\n
Gada apliekamaj\u0101 ien\u0101kum\u0101 nav iek\u013c\u0101vusi no izlo\u017eu un azartsp\u0113\u013cu laimestiem g\u016btos ien\u0101kumus, t\u0101p\u0113c veiktas izmai\u0146as \u0161\u012bs personas 2019. 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
Person\u0101l\u0101 viedkarte azartsp\u0113\u013cu sp\u0113l\u0113t\u0101jiem \u2013 ar\u012b paredz\u0113ts, lai identific\u0113tu potenci\u0101los azartsp\u0113\u013cu atkar\u012bbas risku. Pa\u0161laik nozare ir tie\u0161i t\u0101d\u0101 situ\u0101cij\u0101 \u2013 tikko esam apradu\u0161i ar jaunajiem laimestu nodok\u013ci, k\u0101 jau pie horizonta par\u0101d\u0101s runas par cit\u0101m regul\u0113jo\u0161\u0101m izmai\u0146\u0101m. Paaugstin\u0101ta azartsp\u0113\u013cu nodok\u013ca likme ar\u012b par interakt\u012bvo azartsp\u0113\u013cu organiz\u0113\u0161anu jeb online kazino uztur\u0113\u0161anu \u2013 no 12% uz 15% par ie\u0146\u0113mumiem no sp\u0113les organiz\u0113\u0161anas. Respekt\u012bvi, 2025.gad\u0101 ar nodok\u013ciem neapliekamais minimums ir 510 eiro; Run\u0101jot par laimestu nodok\u013ciem, svar\u012bgi \u0146emt v\u0113r\u0101 ne tikai tie\u0161os nodok\u013cus, kas tiek uzlikti laimestiem, bet ar\u012b citas papildu izmai\u0146as nodok\u013cu nozar\u0113, kas st\u0101jas sp\u0113k\u0101 no 2025.gada.<\/p>\n
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","protected":false},"excerpt":{"rendered":"
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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-100125","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/demo.websitedesignseo.in\/yoengineering\/wp-json\/wp\/v2\/posts\/100125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/demo.websitedesignseo.in\/yoengineering\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/demo.websitedesignseo.in\/yoengineering\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/demo.websitedesignseo.in\/yoengineering\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/demo.websitedesignseo.in\/yoengineering\/wp-json\/wp\/v2\/comments?post=100125"}],"version-history":[{"count":1,"href":"https:\/\/demo.websitedesignseo.in\/yoengineering\/wp-json\/wp\/v2\/posts\/100125\/revisions"}],"predecessor-version":[{"id":100126,"href":"https:\/\/demo.websitedesignseo.in\/yoengineering\/wp-json\/wp\/v2\/posts\/100125\/revisions\/100126"}],"wp:attachment":[{"href":"https:\/\/demo.websitedesignseo.in\/yoengineering\/wp-json\/wp\/v2\/media?parent=100125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/demo.websitedesignseo.in\/yoengineering\/wp-json\/wp\/v2\/categories?post=100125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/demo.websitedesignseo.in\/yoengineering\/wp-json\/wp\/v2\/tags?post=100125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}