{"id":9659,"date":"2026-02-11T22:25:14","date_gmt":"2026-02-11T22:25:14","guid":{"rendered":"https:\/\/jbc.al\/?p=9659"},"modified":"2026-02-11T22:30:22","modified_gmt":"2026-02-11T22:30:22","slug":"rivleresimi-i-pasurise-se-paluajtshme","status":"publish","type":"post","link":"https:\/\/jbc.al\/sq\/rivleresimi-i-pasurise-se-paluajtshme\/","title":{"rendered":"Rivler\u00ebsimi i pasuris\u00eb s\u00eb paluajtshme"},"content":{"rendered":"<p>Ligji i ri nr<a href=\"https:\/\/qbz.gov.al\/eli\/ligj\/2025\/12\/12\/85\/707971bd-0772-4e2b-84b5-e61a0c1f8649;q=.%2085%2F2025\">. 85\/2025<\/a> \u201cP\u00ebr rivler\u00ebsimin e pasuris\u00eb s\u00eb paluajtshme\u201d u jep mund\u00ebsin\u00eb t\u00eb gjith\u00eb pronar\u00ebve individ\u00eb dhe persona juridik\u00eb t\u00eb rivler\u00ebsojn\u00eb pronat e tyre t\u00eb paluajtshme (truall, tok\u00eb a nd\u00ebrtes\u00eb) me vler\u00ebn aktuale t\u00eb tregut duke aplikuar nj\u00eb norm\u00eb tatimi 5%.<\/p>\n<p>-R\u00ebnd\u00ebsia e ligjit q\u00ebndron n\u00eb faktin se ul p\u00ebrkoh\u00ebsisht tatimin q\u00eb paguhet: n\u00eb vend t\u00eb norm\u00ebs standarde 15% mbi fitimin kapital (q\u00eb paguhet zakonisht kur shitet\/ shk\u00ebmbehet apo dhurohet nj\u00eb pron\u00eb), duke aplikuar nj\u00eb norm\u00eb e reduktuar prej vet\u00ebm 5% mbi diferenc\u00ebn midis vler\u00ebs s\u00eb regjistruar dhe vler\u00ebs s\u00eb tregut.<\/p>\n<p>-Ligji parashikon se brenda 30 dit\u00ebve nga hyrja n\u00eb fuqi e ligjit, t\u00eb miratohet Udh\u00ebzimi i P\u00ebrbashk\u00ebt nga Ministria e Financave dhe drejtoria e ASHK-s\u00eb, i cili do t\u00eb detajoj\u00eb procedurat e zbatimit<\/p>\n<p><strong>-Afati I rivler\u00ebsimit: <\/strong>Rivler\u00ebsimi I shtrin efektet nga 1 Janar 2026 \u2013 31 Dhjetor 2026.<\/p>\n<p>-P\u00ebrfitues: T\u00eb gjith\u00eb pronar\u00ebt individ\u00eb ose persona juridik\u00eb q\u00eb kan\u00eb synim n\u00eb nj\u00eb periudh\u00eb afatshkurt\u00ebr t\u00eb shesin pronat e tyre. Duke aplikuar rivler\u00ebsimin, pronar\u00ebt kan\u00eb mund\u00ebsi q\u00eb t\u00eb kursejn\u00eb 2\/3 e detyrimit tatimore q\u00eb do duhet t\u00eb paguajn\u00eb n\u00ebse midis vler\u00ebs s\u00eb pron\u00ebs n\u00eb momentin e blerjes dhe cmimit aktual ka diferenc\u00eb t\u00eb konsiderueshme.<\/p>\n<p>-P\u00ebrfitojn\u00eb ata pronar\u00eb q\u00eb zot\u00ebrojn\u00eb pasuri t\u00eb paluajtshme t\u00eb blera para 10 vitesh ose m\u00eb shum\u00eb, pasuri t\u00eb blera me \u00e7mim t\u00eb ul\u00ebt, ose pasuri t\u00eb p\u00ebrfituara nga ligji p\u00ebr privatizimin t\u00eb cilat n\u00eb koh\u00ebn e blerjes kan\u00eb pasur nj\u00eb vler\u00eb konsideruedh\u00ebm m\u00eb t\u00eb ul\u00ebt krahasuar me vlerat aktuale t\u00eb tregut.<\/p>\n<p>Procedura e rivler\u00ebsimit realizohet n\u00eb dy m\u00ebnyra:<\/p>\n<p>\u2014N\u00ebp\u00ebrmjet kontraktimit t\u00eb nj\u00eb eksperti vler\u00ebsues t\u00eb licensuar I cili harton raportine rivler\u00ebsimit bazuar n\u00eb vlerat e tregut, duke zbritur vler\u00ebn e amortizimit 1% n\u00eb vit.<\/p>\n<p>-M\u00ebnyra e dyt\u00eb \u00ebsht\u00eb ti drejtohesh Zyrave t\u00eb Kadastr\u00ebs q\u00eb ta kryejn\u00eb ato rivler\u00ebsimin. N\u00eb k\u00ebt\u00eb rast zyra e kadastr\u00ebs do t\u00eb p\u00ebrdor\u00eb si baz\u00eb p\u00ebr vler\u00ebsimin \u00e7mimet e referenc\u00ebs t\u00eb miratuara (p\u00ebrdit\u00ebsimi I fundit daton n\u00eb vitin 2023).<\/p>\n<p>P\u00ebr m\u00eb shum\u00eb informacion <a href=\"https:\/\/jbc.al\/sq\/kontaktoni\/\">na kontaktoni<\/a><\/p>\n<div class=\"elementor-element elementor-element-40b4909 elementor-widget elementor-widget-heading\" data-id=\"40b4909\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n<p class=\"elementor-heading-title elementor-size-default\">Na ndiqni n\u00eb mediat sociale<\/p>\n<p><a href=\"https:\/\/www.facebook.com\/p\/JBC-Associates-100093557623637\/\">Facebook<\/a> <a href=\"https:\/\/www.linkedin.com\/pulse\/risite-e-ligjit-p%C3%ABr-rivler%C3%ABsimin-jbc-associates-iv89f\/\">Linkedin<\/a> <a href=\"https:\/\/www.instagram.com\/jbc.associates\/?hl=en\">Instagram<\/a><\/p>\n<\/div>\n<div class=\"elementor-element elementor-element-7060d01 e-grid-align-left elementor-shape-rounded elementor-grid-0 elementor-widget elementor-widget-social-icons\" data-id=\"7060d01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ligji i ri nr. 85\/2025 \u201cP\u00ebr rivler\u00ebsimin e pasuris\u00eb s\u00eb paluajtshme\u201d u jep mund\u00ebsin\u00eb t\u00eb gjith\u00eb pronar\u00ebve individ\u00eb dhe persona juridik\u00eb t\u00eb rivler\u00ebsojn\u00eb pronat e tyre t\u00eb paluajtshme (truall, tok\u00eb a nd\u00ebrtes\u00eb) me vler\u00ebn aktuale t\u00eb tregut duke aplikuar nj\u00eb norm\u00eb tatimi 5%. -R\u00ebnd\u00ebsia e ligjit q\u00ebndron n\u00eb faktin se ul p\u00ebrkoh\u00ebsisht tatimin q\u00eb paguhet: n\u00eb vend t\u00eb norm\u00ebs standarde [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":9644,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"RIVLER\u00cbSIMI I PASURIVE T\u00cb PALUAJTSHME","_seopress_titles_desc":"Ligji i ri nr. 85\/2025 \u201cP\u00ebr rivler\u00ebsimin e pasuris\u00eb s\u00eb paluajtshme\u201d u jep mund\u00ebsin\u00eb t\u00eb gjith\u00eb pronar\u00ebve individ\u00eb dhe persona juridik\u00eb t\u00eb rivler\u00ebsojn\u00eb pronat e tyre t\u00eb paluajtshme (truall, tok\u00eb a nd\u00ebrtes\u00eb) me vler\u00ebn aktuale t\u00eb tregut duke aplikuar nj\u00eb norm\u00eb tatimi 5%.\r\n\r\n-R\u00ebnd\u00ebsia e ligjit q\u00ebndron n\u00eb faktin se ul p\u00ebrkoh\u00ebsisht tatimin q\u00eb paguhet: n\u00eb vend t\u00eb norm\u00ebs standarde 15% mbi fitimin kapital (q\u00eb paguhet zakonisht kur shitet\/ shk\u00ebmbehet apo dhurohet nj\u00eb pron\u00eb), duke aplikuar nj\u00eb norm\u00eb e reduktuar prej vet\u00ebm 5% mbi diferenc\u00ebn midis vler\u00ebs s\u00eb regjistruar dhe vler\u00ebs s\u00eb tregut.\r\n\r\n-Ligji parashikon se brenda 30 dit\u00ebve nga hyrja n\u00eb fuqi e ligjit, t\u00eb miratohet Udh\u00ebzimi i P\u00ebrbashk\u00ebt nga Ministria e Financave dhe drejtoria e ASHK-s\u00eb, i cili do t\u00eb detajoj\u00eb procedurat e zbatimit\r\n\r\n-Afati I rivler\u00ebsimit: Rivler\u00ebsimi I shtrin efektet nga 1 Janar 2026 \u2013 31 Dhjetor 2026.","_seopress_robots_index":"","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[41],"tags":[],"class_list":["post-9659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lajme"],"_links":{"self":[{"href":"https:\/\/jbc.al\/sq\/wp-json\/wp\/v2\/posts\/9659","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jbc.al\/sq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jbc.al\/sq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jbc.al\/sq\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/jbc.al\/sq\/wp-json\/wp\/v2\/comments?post=9659"}],"version-history":[{"count":3,"href":"https:\/\/jbc.al\/sq\/wp-json\/wp\/v2\/posts\/9659\/revisions"}],"predecessor-version":[{"id":9665,"href":"https:\/\/jbc.al\/sq\/wp-json\/wp\/v2\/posts\/9659\/revisions\/9665"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jbc.al\/sq\/wp-json\/wp\/v2\/media\/9644"}],"wp:attachment":[{"href":"https:\/\/jbc.al\/sq\/wp-json\/wp\/v2\/media?parent=9659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jbc.al\/sq\/wp-json\/wp\/v2\/categories?post=9659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jbc.al\/sq\/wp-json\/wp\/v2\/tags?post=9659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}