ΛΟΓΙΣΤΙΚΟΣ ΧΕΙΡΙΣΜΟΣ ΦΟΡΟΛΟΓΙΑΣ ΤΩΝ ΔΙΑΝΕΜΟΜΕΝΩΝ ΚΑΙ ΜΗ ΔΙΑΝΕΜΟΜΕΝΩΝ ΚΕΡΔΩΝ

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§12.

0YIIJlIKOS XEIPIO~OS tnS cpopoitoyfas twv 610VEIJOIJEVWV KallJn SlaVEIJOIJEVCalV K£ptiWV tCalV ~r EnE Kal IUVEtalplOIJWV ana 31/12/2010 Kal !.lEta - nOQCSEIYlJa £!pcPlloyns

a) flO va sivm 000 YIVEW I cnrtcnomu evn KOI KanlHEpa Kmavom:n n ne:plypacpn TWV nOYI01:IKWV XEIpiopcov, nou e:n1~6flne:wl vo e:cpop~O~OVtOl Yla rn nOYIOlIKonoinan lWV OIOIjJOPWV Olaolwv tns Enl~rlnSEiaas cpoporloyios olo OIOVEI-I0I-IEVO 1'10 I bin KEpon, napa8EWUIJE ow EnOIJEvO, ovnnpooron EU1:JKO noPOOEIYI-I0 coopuovns IJO~II-IE us EVOEI KVU0I-I EVES nOVIO!1 KES EyvpacpES, 01 onoies oUVOOEUOVWI 1'10 I 1-112 OVOnUW'iES OIEUKPIVIOEIS.

nopaStlYllo

on] Luvono Ko8apwv KEpOWV xpncetos 2011 [roortovropou 31/12/2011) a~l LlO oKoB6pIOla £0000 tns xpncetcs 2011 nEplnalJ~aVOVlOl KOI

uepfouoro ana oUIJ~EtoX£S os OnnES aVWVUfJES ElOlpEiES [n EnE n DUVEta I pi op ou S 1 nou 10 I anp6x8nKOV mv 25/7 12011 ova ~ 0011 KOU nODoG Ana to l-I£piolJma aUTO EX£I napaKpamSe:i cpopas npos 40%

oy) ME onccocn TOU /:;.L npotefvstci am f.L to ruo novro Ko8op6 KEpon tns Xpr'lOEWS 2011 va oI01:e:8o(IV ws E~r'lS:

- va 0lovEl-m8Ei 010 uepropo noaa

- va OlOTE8Ei VIO ou~nan taU IJEtDXI KOU KEcponoiou »

Luvono OlaVEIJOfJEVWV KEPOWV »

Ana OE 10 IJn 61aVEfJofJEVO KEpan

€ 6.000.000

€ 1.600.000

€ 640.000

€ 1.500.000

€ 1.800.000

€ 3.300.000

€ 2.700.000

- va KpmnSEi 10 npO~nEn6IJEVO ana TIS OIKEie:S OlmO~EIS noaa Via TOKtlKO On08EfJOlIKO,

- an6 to onOfJEVOVlO KEp5n va oljJolpE8Ei 0 cpopOS ElaoMlJotos TWV l .. m OIOVEIJOIJEVWV Ke:p5wv, Ka-

BciJs KOI noaa 500.000 € Via «unortcmo Ke:pOciJV lOIS VEO» KOI 1-110 TO anOfJEVOv unoftomo KEPOWV va axnl-l0n08Ei EK\OK10 On08EIJ0lIKO.

00) H 1OK"(IKn fEVIKr'I LuvEfleuon rns 26/5/2012 EVEKPIVE TIS OIKOVOI-IIKES KDWOTOO£IS tns xpnostos 2011 KoBws KOlllS erorwnoers IOU ilL

~ J LUlJcpWVO IJE"(IS 610l0~E1S lWV op8pwv 109 § 1 nep. E' KOI 106 § 1 TOU KillE, 010 510VEIJ0~e:va I-IEpiOIJOlO (OE I-IETpmo KOIIJEWXES) nocou € 3.300.000, 8EwpEimi on nEplnOIJ~OvETOI ana 1:0 I;JEpiofJOTa ana aUl-IlJETOxES [oVOblOOUKOU J ncocu € 1.600.000 noaa: [( 1.60o.000X3.300.000) :6.00D.000= 1 € 880.000. Ilnna5n, 10 nOOO1:WV 1-1 e:PIOjJ01:WV ana OUIJIJETOXES 1'101 0 nopoxpotndeis YI' DUra qiopcs npos 40% nocou 640.000 € DVl101OlXOUV avanoVIK6:

- mo 510Vq.J0fJEVO K£p5n

€ 880.000

KOI 'Popas npos 40%=

- mo !.m DIOVEfJOfJEVa KEp5n € 720.000

» 40"/0""

€ 1.600.000

UflIUI

352.000 288.000

€ 640.000

yJ YnofloYloPOS Kora/3f1nreou rpopou [6p8po 106 §1!W( 109 §1 nep. f:' fl[j)E)

- LlIOVEfJOfJ EvoK£p5n € 3,300.000 X 40%= qlOpos € 1.320,000

blEiOV 0 qlOpOS nou ovnotorxei otnv nEplnojJ~av6lJEVn ovafloyfo

one uepfopoto aUjJfJElOxWV [op8po 109 §1 nep, E' K[PE [[640.000 X 3.300.000J : 6.000,000=]

Ynortoino oopou

- Mn 5IOVEjJO!-lEVO KEp5n

2.700.000

WEiOV nEplflOllBovofJEvn ovofloyia fJEPIOfJOlWV OUlJllElOXWV (6p8po 106

§1 1'101109 § 1 nep. 0' K.(jJ.E,j 720,000

1.980.000X23%=

Luvono tpopou 5) YnofloYlopos ano8f:pow'iwV [rOflf/.XOU KOI b~roKroU)

Ko8apo flaylO'tlKO KEp5n xonoecos 2011

- uno 10 anoia compouvto, ElflDoav unopxouv, TO unortomo

lWV rtovoprcoutov:

·42.01- 42.02 «Yn6r'1oIn0 ~nfJlwv nponyoUIJEVWV xonostov.

• 42.04 «5Io!popts qlOPOr'l0YIKOU ErlE:VXOU nponvouuevcov xpnostov»

• 63.00 «nomoi pn EVOW!-lOTW!J£VOI 010 flEltoUPYII-;o KOOWS !POPOI» KGI am QUVEXEIO OqlOIPEILOI:

- 0 KOToBannolJEvos cpopos eruofinuotcs VIO tnv f'iflEIOIJEvn xpnon (KOWXWPOUjJEVOS mn xpEwon lOU iVofJoU 88,0811e: nimwon wu 54.07 (§2.2.S05 apia. 7 tou Er/\LJ

Ynortomo Ke:p5wv

- LtD nooo aU10 unor1oyi~E"(OI n Kp6tnon vro WKTIKO onoflepcuxo, nou aVEpxELOI (4.636.000 X5%) or € 231.800

nnEov: - LlIOVE!-l0IJEva KEp6n € 3,300.000

jJdov rpooos erooorurotos € 1.320.000

€ 1.980.000

- «Ynodorno KEp5wv lOIS ver» [ws cncecon LI.LJ

€ 500.000

Ynorlorno 10 oriofo OUfJQlWVO IJ E tnv onoqioon TOU fJ..L 51ml8£101 VIO cxnponouo EKTOK10U anoSqWtlKOU

(Bn. niVOKO flI08£OEWS AnOl:e:neo!Jellwv am 1Je:8e:nojJEvn §14 nep, V'],

~

€ 352.000

€ 968.000

€ 396.000 € 1364.000

€ 6.000.000

€ 1.364.000 € 4,636.000

€ 2.711.800

€ 1.924.200

§ 13. AOYIOtlKES EYYPOIpE S nponyoUI-IEVOU nopo6tfY.IJOlOS tlp0pl-l0yns

E1 2517/2011 ~ _

38 Xpn~all!'ia 0108EOliJO

38.03 1'10W8EOE:IS oljJ€W$ OE €

EIS 76 Eoofio KEtpaAofwv

76.00 Eoooo DU~PEWXWV lcvortuon KOla oupuetoxn]

Ef on po~n tnv 2517/2011 IJ ep IOfJ otrcv a no au PfJ croxc spa S DE (] R RES A. E, ovop oOTI KO U noaa G € 1.600.000. ipoportovnuevu npas 40% [=640.000 1, KQ8apt'lsa~(as € 960.000 [~fl ~E8e:noIJEvn §14

960.000

960.000

nsp.o'I.

E2 31/12/2011 ~ _

88 AnOlEnEOfJOW npas CloSEDn

88.08 ([)opos EI006lipmos 1.364.000

E;IS 54 Ynoxpscooeis cno eopous -'(Enn

54.07 QJopos EIOOl5rlfJOTOS tpopoRoymEwv KEPOWV Kota~nmEO s I:j)OpOS EI ooonfJ mas InS xpnce ws [ ~il. n ponvouu evn § 12 n e p. y')

E3 31/12/2011 _

88 An01EnEOparo npos 0108Eon

88,99 f'lEpon npos 0108Eon

1.364.000

1.980.000

EIS 53 nlOlW1ES OIOtpOPOI

53.01 MEpiofJ01:a nRnpwlEo

1.980.000

Mepfopmo xpnoetos ovouoousou nocou € 3.300.000 cno to onere Exel OIpolpe8d 0 tpopos cicofinuctos npos 40% ncoou € 1.320.000 [~n. fJt8EnopEvn §14 nep, W]

E4 31/12/2011 _

53 nlOlWTES DIOl(lOpOI

53.01 MEp(opmo nnnpwlEo

crs 43 Flouo npOOplOfJEVQ Yla ou~nan KEtponaiau

1.080.000

43.02 6108EOIPO p£pioparo xpnocros

ylO OU~nOnl'iEtpOnarou 1.080.,000

ME10tpOPO ana 10 Mapa 53.01 ow Mapo 43.02 tou IKo8apoG nooou nou 5lmf8nol Yla Du~non lOU PEtDXIKOU KEtpai1aiou [~i1. EnO~EVn § 130).

ES 31/12/2011 _

88 AnOl£Mo~ma npos olo8EDn

88.99 KEp5n npos 5108Eon 2,656.000

ers 41 Ano8qJOlIKO

41.02 TaKllKo ono8Epanl'io 41.05 IKlOl'ita an08t~atlKO 42 An01:Ei1Ea~OTo £IS VEO

231.800

1.924.200

42.00 Ynoriorno Kep5wv sts VEO

/J108wn Ko80pwv KtpOWV xpnosros [~A. nponvoupsvn § 12 nsp. y' KOI 5'J

500.000

I ~ r 1 11 UI· rEnTEMBPIOr 201 Q

§130. KEipoi'lolOnolnOn lOU 610ll0EIJEVOU I'iOOOpOU nooou € 1.0 80.000 ono 10 6ICVEIJOjJ£VO IJEpfGIJ010 VIC mv ou~nGn lOU jJ£tOXU~ou KEipoi'lafou

MEta rnv tYKplon lWV OIKOVOfJlKWV Kmom:6oe:wv ono In f.t:. hal tnv oilof"lflnpwon lWV OlaOlf"lOOl(,)v au~not:ws lOU IJETOXIKOU KE(jlOnaiou [tpononomon KOlOOlO1:II'iOU. npovuotonoinon rns onjJoOlamms nou npo~nEnElOl ow op8po 7~ Kw6. N. 2190/1920, KmaXcIJplOn ow MmpcIJo AE lOS e:yKpmKlls cnocoons tns Nouopxios VIO tnv oufnon tou fJf:tOXIKOU KErpono(ou), OlEVEPVOUV1:01 01 VVWOTe:S novlom.,e:s Eyypa(jlES ou~noEws lOU IJElOXIKOU KEtpono(ou[1), fJE m OIO(jlopono(non all, enElon TO OX£tIKO noon Via tnv au~non lOU jJEmXIKOU KE(jloFloiou oev ElOtpe:pOVWI rOE xpnIJO n ne Eioos) ana rous jJE10XOUS, onna nOI-l~6vovtal ana TO KEp5n rns xpnoecos n 1:0 ono8qJ01IKO, OUVOlOI va I-ln XpnOII-l0nOIEilOl 0 Aoyaploouos 33.04 «OtpEIRofJEVO KEtponalo» Ko8ws KOI 01 novopIOOIJo( 40.02 Kal 40,03.

Utnv ouvrpsxe: Kal n nepirmoon, jJa~i jJE mv KE(jloi'lolonoinon LOU on08ejJOl:IKOU, va yivnol ou~non lOU jJElOXI KoD KEtpOnoiou KOI jJ E KmaSonn I-lE1:pmWV ana reus jJETOXOUS, 1:0tE VIO tnv ou~non outf 51£VEPYOUV101 OnES 01 VVWOlES i'l0YIOtIK£S EyypO(jl£S ou~nOEWS tou IJEtOXIKOU KEtponofou fJE KmaSonn uetpmrov (SA. unoonu 7),

01 fJElOXOI, nou tnpouv nrtnpn AOYlmll'\o ~ISnio [5nAo5n I" I'\omyopios lOU KBt:J KOI nOjJ~avouv ~EWXES npOEpxOIJEVES ana K£qJoAolonoinon KEp5wv n/KOI ono8EIJ0lIKclJV oUjJqlWVO IJE to npoovoqiePOIJ Eva, olp E i A 0 uv va KOlOXWPOUV a UtES oto rtoviot: KO tous ~ 1 B n i a IJ E tnv avo jJ a 011 I'\n W us a ~ia. H KOroxopron vivstc I ue xpEwon 01KElOU unort/ OIJOU lOU iV ouou 18 «L.UIJIJ£tOXEs» n. ovortovo, lOU AI opou 34 «Xp 10 6ypo eo» 1".01 n i mwon 0 11'\£1 ou uno il/ 0!J00 lOU ill 01J a U 76 «Eco 50 K E((lO r9 a i wv».

§ 14. EnlGnlJelvGtlS llial 61EUl'iPIVIOtiS Enf lrJJV nponyoulJ£VOOV i'laYlolIKWV XEIPIOIJWV

o ] EnEIOn, ouuqnovo f1E us 51at6~EIS lWV op8pwv 54 §1 Kal 114 §llOU K(j)E [oncos 10XUOUV ana 31/12/2010 !JEtO tnv ovusotmrmon reus IJE 10 op8po 13 §§ 1 1'\01 8 IOU N. 3842/2010 1 «oro OIOVEjJ0I-lEva KEp5n l:WV npebonrov AE, EnE KOI ouveroipiourov ouoElJia nopospotnon tpopou EVEpyEiTOI, WS rpopoflOYOUI-lEVO to EIOoMlJoW auto oro 6voIJ0 TOU VOjJlKOU npooconnu», TO Eionpox8EvTO mv 2517 /2011IJ£piopoto OUl-ll-lELOXclJV DE OnnES AE [OV0I-l0OlII'\OU nocou € 1.600.000 uefov tpopos npos 40% € 640,000 = Ko80pn a~io € 960.000J Kmoxwp(8nKov jJE tnv eronpcxbeioo K080pn o~ia Wil. nOYIOlIKn eyypacpn E1 J. lmnoM, npoKElcOI nspi OplGlIKnS (jlOPOnOynOEWS otnv nnyn Kal OXI nepi nnpoxpctnorcos copou. VI' auto KOI OEV oKonouBnoOjJE to rl0VIOlIKO XElPIOIJO lOU Er/\t: (n.lI. 1123/1980 §2.2, 710 nep. 0' L 0 onoias npcnEI va E(j)opjJ6~Etol JJOVO GlIS nEplnTWOEIS nopoxpornccros eopou.

S) Enions, BEV oKOi'lou8noOfJE 10 XEIPIO~O nou nEplnOIJ~6vE:1al ornv § 2,2.505 apl8. 9 nsp. a' TOU ErAt: (n.lI. 1123/1 9S0 J, mnv anoia opi~€-':Ol all «oro rt/ouo 54.09.00 «oopos jJEpIOIJ01WV», IJE xpewon tOU rt/opou 53.01 «uepfouorn nnnpwlEo». Kmoxwpe:ilOl, OjJEOWS IJETO rnv £YKprcrn lOU ioortovrouou ono tn YEVIKrl ouvtrtsuon nov jJ£10XWV, a eooos nou ovortovei ma OIOVqJOjJEVO pspiouo-

10. [lo xpstcon lOU i'l/OlJou outou I'\QTOXWPOUVTOI 01 KOlOBorlES Yla tnv on0500n lOU eopou jJEPIOIJCHWV.

ME 10 XElPlOjJO outo OfJWS a cocos jJEPIOIJ01WV DEV q.J((lavf~ETol ow OnfJOOIOnOloujJ£VO niVOKO lIlo- 8€.OEWS Anou:nEOIJO'[Wv [yIOT! K010XWpeitoi ornv nimwon lOU A/ofJou 54.09.00 KGI am xpeeion tou n onofioon 010 lIntJoolOJ.IJE ouvenero n OIOtpOVEIO KOI n nftnpceopnon vo Elval €nnlne:01:m£s.

Y) ttivonas !Jw8iof:wS AnOfefiEOJ..IOrWV

L.ujJ(jlWVO jJ£ to npoovccspouevo [§ 12 e.n.] 1'101 "CO UnOD€IYlJO lOU Efl\t 0 niVOKOS olo8€'OEWS lUJV

[7) 01 onoies nopotillevtm otnv §135 aplS, 5 rou spvou iJOS "Avai'luan-EplJnVEia lOU ErA!:». EK5, 14n, OKH.il~p. 2009.

Evolocpepovto (lJopOnOYIKO 8El-lOl0

i'\o80pwv KEp5wv ens xpnnetos 2011 5Iol .. JOPc.pwVETOI ws E~ns:

K£p6n npos olo8€On

€ 6.000.000 1364.000

4.636.000

88.00 (8699)181 88.08 (54.07)

88.99

Ko8opo i'\Ep6n xpncecos Mdov: oopos EIOo5nIJows

H ol68wn lWV i'\Ep5wv vivetm ws E~ns:

41.02 1. TOKlIi'\O ono8qJOlIKO

53,01 2[91 MEpiOIJ01O XpnOEWS € 3.300.000

231.800

- LE uetpnto 1.500.000
IJElOV tpopcs npos 40% 600,000 900.000
(43.02) - /1101:I8£1J EVa Yla
outnon lOU f-lElOXIKOU
KEc.panaiou 1.800.000
IJEIOV cpopos npas 40% 720.000 1.080.000
41.05 5. 'EKTOi'\lO an08EIJ0lIKO
42.02 8. Ynortorno KEp6wv EIS YEO 1.980,000 1,924.200 500000

4.636.000

§ 15. IuvlEi'tEot£S cpopoiloyfas EIG06!llJatos NOIJIKWV npoownoov anD 1/1/2005 KOIIJEt6

To ems 2004 iJE 10 ap8po 3 §§ 1-41'101 6 §4 lOU N. 3296/20041pononoln8nKav to op8pa 10 § 1 Kal 109 §§1 KOI 2 lOU "'OlE (N. 2238/1994), to onofo tpononon'Brwov nanlIJElO op8pa 15 KOI 19 §§ 1 KOI 2 lOU N. 3697/2008 KGI ~ovmpanonall'18nKav IJE to op8po 6 § 1 1'101 13 § 7 lOU N. 3842/2010. Ana us roononomons aUlES, 01 IOXUOVlES c.poponoYIKoi OUVlEnEO'[ES YIO ns DIOXEIPlotli'\£S xpnOEIS nou npxi~ouv on61/112005 KaIIJElO, OIOIJOpcpwBnKOv CDS E~ns:

'Ap8po 2 §4 K(]lE Nou, npoo. NOIJIi'\O npo-
op8pou owno ap8pou
101 § 2 f'iOlE 101 § 1 KillE
110 61OXElPIOti i'\£S xpnosrs DE, EE., KOIvonpo~fEs HIJEDOnO 1'101 A.E., E.n.E.,
nou apxf~ouv: KOIVCDViES 6p8pou 2§2 anno50no [1nlJoOi ES KO!
cotiKoD KBI, OotlKES V0I..IIKO npo- /1nI..lOtIK£S
olKoiou nou etorpeies, owna un Eruxup., LUVE-
OOKOUV ern- OUf-lf-l EtoXI i'\£S K£p600KO- toIPIOI..IOI,
xerpnon n Kat oeovets nusou oiH1050nes
EnOYYEnf,JO: ElOlPEiES: xopoxtnpo. En IX£lpnOEIS: (8) 0 €vt6s napEv8i:oews Kw61KOS n/opou uI10DnnWVEI 1:0 ounnElIoupyouv\O rl/opo.

(9) H nopanBtpevll ovortuon {WV pepIOf_JCHWV ElVOI npoopenxn so: l)uvOlOi va 6IaJ-lap~Wvnol ovortovo pe 'tIS EmBuJ-lmEs nilnpolPopiES.

0) Ana 1/1/2005-31/12/2005 24% S) Ana 1/1/2006-31/12/2006 22%

v) Ana 1/1/2007 KOIIJE1a 20%

0) l1loxEIPIlJl:. xpnon 2008 20%

E) l1IOXElPI01_ xpncn 2009 20%

OI) Ana 1/1/2010 KOI fl£'(o 25%

~) 1110XElp101. xpnon 2011

n) I1lax£lplo'(. xpnon 2012

8) l1I0X£IPlat. xpnon 2013

d Ano1l1/2014 KOI flElO

ElolI'\6 Via '(IS etotoefes TWV n.lI. 518/1989 (Oil''inVOPIKES) KOI 284/1993 [auflSonOlovPotpias) 0 ouVI:£I1£0'(l15 opiotruse cc 25% Via TO Em 2005 KOI 2006 (6p8po 3 §4 N. 3296/2004 J.

. 8£o6.rpnyop6Kos

louvlos 2010

32%

29% 25% 25%

25%

25%

UllInI
35% 32%
32% 29%
29% 25%
25% 25%
25% 25%
24% 24%1'01
23% 23%
22% 22%
21% 21%
20% 20% (10) To "'Eplin nou 1i10VEIJOV10I, IJE onomfinnote uoptpn. 10onOYIOIJWV Kn€IOIJ(vWV IJ€ 31112/2010 KOIIJ€Hi lWV I1l-1e50- nrov AE, EnE i'lOI ouverorpioucov. eopoftovouvto: ow QVOIJO tou VOI-JIKOU npootonou IJ!: ouv!tiltm:n 40%, evw to IJn OlOvtl-Jo)J eve Ki:pon qlOpoi'lOYOUVlOl IJE lOUS ouvlEi'I EOH':S lOU n 10 n OVW nivol'O.

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