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نقل و انتقال قطعی املاک

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براساس ماده 59 قانون مالیاتهای مستقیم:(نقل و انتقال قطعی املاک به ماخذ ارزش معاملاتی و به نرخ پنج درصد و همچنین انتقال حق واگذاری محل به ماخذ وجوه دریافتی مالک یا صاحب حق و به نرخ دو درصد در تاریخ انتقال از طرف مالکان عین یا صاحبان حق مشمول مالیات می باشند.)
و طبق تبصره 2 همین ماده: حق واگذاری محل از نظر این قانون عبارت‌ است از حق کسب یا پیشه یا حق تصرف محل یا حقوق ناشی از موقعیت تجاری محل.
با توجه به اینکه براساس حکم مقرر در تبصره فوق، حق واگذاری محل صرفا شامل کاربریهای تجاری می باشد. بخشنامه مورد شکایت که بر اساس آن سایر اراضی دارای کاربریهای مختلف نیز با تایید مراجع ذی صلاح قانونی فارغ از سوابق مربوط به وجود یا عدم وجود مستحدثات در محل، در صورت احراز وجود مازاد ارزش نسبت به قیمت روز عرصه با کاربری مسکونی، مشمول مالیات حق واگذاری محل اعلام شده اند.‌ مغایر تبصره 2 ماده 59 قانون مالیاتهای مستقیم است و مستند به حکم بند 1ماده 12 و ماده 88 قانون تشکیلات و آیین دادرسی دیوان عدالت اداری مصوب سال 1392 ابطال می شود.

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