What other income is declared in DIVA? - Properties donated within the family are exempt from the 15% tax
Albanian citizens are required to declare through DIVA by March 31, any other income over 50 thousand lek that is not subject to final withholding tax.
Referring to the applicable law, such income may be from residents of the Republic of Albania, who receive a gift or inheritance of assets located in Albania or abroad, or receive profits from games of chance developed in the Republic of Albania or abroad; and b) non-residents of the Republic of Albania, who receive a gift or inheritance of assets located in Albania, or receive profits from games of chance developed in Albania.
Income from gambling is income earned from categories of gambling, as defined in the legislation in force on gambling.
Gifts include movable or immovable property or money acquired without any compensation in return.
Inheritance includes movable or immovable property or money acquired as a result of passing due to death from a deceased person to their heirs, after deducting inheritable obligations.
For some of the above-mentioned categories, especially the transfer of ownership, tax is withheld at source, but in cases where it has not been withheld, there is an obligation to declare.
According to the law, the following are exempt from taxation: donations and inheritance received from/or between legal heirs in the first and second place and donations and inheritance within the sibling relationship; donations and inheritances up to 5 million lek per taxpayer for immovable property and up to 1 million lek for movable property per taxpayer; transfer of ownership rights to legal heirs respectively through donation and/or renunciation of property, when the property derives from compulsory co-ownership.
The tax rate for inheritances, gifts and gambling income under this article is 15%.
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