{"id":104,"date":"2010-10-18T20:00:00","date_gmt":"2010-10-18T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/judikat-nss-okamzik-zdaneni-prijateho-najemneho\/"},"modified":"2023-02-01T15:11:02","modified_gmt":"2023-02-01T14:11:02","slug":"judikat-nss-okamzik-zdaneni-prijateho-najemneho","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/judikat-nss-okamzik-zdaneni-prijateho-najemneho\/","title":{"rendered":"Judik\u00e1t NSS &#8211; okam\u017eik zdan\u011bn\u00ed p\u0159ijat\u00e9ho n\u00e1jemn\u00e9ho"},"content":{"rendered":"<p><strong><em>Vcelku zaj\u00edmav\u00e9 rozhodnut\u00ed Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu (d\u00e1le jen \u201eNSS\u201c) n\u00e1m m\u016f\u017ee pomoci p\u0159i rozhodov\u00e1n\u00ed, ve kter\u00e9m zda\u0148ovac\u00edm obdob\u00ed podl\u00e9h\u00e1 p\u0159\u00edjem z\u00a0pron\u00e1jmu u spoluvlastn\u00edka nemovitosti dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob.<!--more--><\/em><\/strong><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n<p>V\u00a0dan\u00e9 v\u011bci se jednalo o situaci, kdy nemovitosti byly ve spoluvlastnictv\u00ed v\u00edce poplatn\u00edk\u016f \u2013 fyzick\u00fdch osob. Tyto nemovitosti byly pronaj\u00edm\u00e1ny. Zp\u016fsob inkasov\u00e1n\u00ed n\u00e1jemn\u00e9ho byl postaven tak, \u017ee ve\u0161ker\u00e9 p\u0159\u00edjmy p\u0159ich\u00e1zely na \u00fa\u010det v\u011bt\u0161inov\u00e9ho spoluvlastn\u00edka, z\u00a0tohoto \u00fa\u010dtu byly uhrazeny ve\u0161ker\u00e9 v\u00fddaje vztahuj\u00edc\u00ed se k\u00a0pronaj\u00edman\u00fdm nemovitostem a teprve n\u00e1sledn\u011b byly tyto \u201e\u010dist\u00e9\u201c p\u0159\u00edjmy p\u0159epos\u00edl\u00e1ny dal\u0161\u00edm spoluvlastn\u00edk\u016fm. V\u011bt\u0161inov\u00fd spoluvlastn\u00edk m\u011bl dle dohody na starosti spr\u00e1vu p\u0159edm\u011btn\u00fdch nemovitost\u00ed.<\/p>\n<p>Probl\u00e9m men\u0161inov\u00e9ho spoluvlastn\u00edka se spr\u00e1vcem dan\u011b nastal v\u00a0okam\u017eiku, kdy p\u0159\u00edjmy z\u00a0pron\u00e1jmu byly p\u0159ijaty v\u00a0roce 2002 na \u00fa\u010det v\u011bt\u0161inov\u00e9ho spoluvlastn\u00edka, kter\u00fd po uhrazen\u00ed v\u0161ech v\u00fddaj\u016f, p\u0159eposlal pod\u00edl na \u201e\u010dist\u00e9m\u201c p\u0159\u00edjmu dan\u00e9mu men\u0161inov\u00e9mu spoluvlastn\u00edkovi a\u017e teprve v\u00a0roce 2003. Ot\u00e1zka zn\u011bla: ve kter\u00e9m zda\u0148ovac\u00edm obdob\u00ed m\u00e1 tento men\u0161inov\u00fd spoluvlastn\u00edk tyto p\u0159\u00edjmy zdanit?<\/p>\n<p>Men\u0161inov\u00fd spoluvlastn\u00edk tyto p\u0159\u00edjmy zdanil a\u017e v\u00a0roce 2003. Argumentaci op\u00edral mj. o intern\u00ed dohodu spoluvlastn\u00edk\u016f, kter\u00e1 vych\u00e1zela z\u00a0 ustanoven\u00ed \u00a7 11 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c). Dan\u00e9 ustanoven\u00ed hovo\u0159\u00ed o tom, \u017ee p\u0159\u00edjmy plynouc\u00ed z\u00a0titulu spoluvlastnictv\u00ed a s\u00a0nimi souvisej\u00edc\u00ed v\u00fddaje p\u0159ipadaj\u00ed na spoluvlastn\u00edky ve v\u00fd\u0161i odpov\u00eddaj\u00edc\u00ed jejich spoluvlastnick\u00fdch pod\u00edl\u016f. Plynou-li p\u0159\u00edjmy z u\u017e\u00edv\u00e1n\u00ed v\u011bci ve spoluvlastnictv\u00ed na z\u00e1klad\u011b p\u00edsemn\u00e9 smlouvy uzav\u0159en\u00e9 v\u0161emi spoluvlastn\u00edky jen ur\u010dit\u00fdm spoluvlastn\u00edk\u016fm nebo jinak, ne\u017e odpov\u00edd\u00e1 jejich spoluvlastnick\u00fdm pod\u00edl\u016fm, rozd\u011bluj\u00ed se tyto p\u0159\u00edjmy a v\u00fddaje na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed t\u011bchto p\u0159\u00edjm\u016f podle t\u00e9to smlouvy; p\u0159itom v\u00fddaje mus\u00ed b\u00fdt pro \u00fa\u010dely tohoto ustanoven\u00ed rozd\u011blov\u00e1ny ve stejn\u00e9m pom\u011bru jako p\u0159\u00edjmy. Pokud nejsou p\u0159\u00edjmy a v\u00fddaje rozd\u011bleny mezi spoluvlastn\u00edky podle spoluvlastnick\u00fdch pod\u00edl\u016f, mohou spoluvlastn\u00edci uplatnit v\u00fddaje na n\u011b p\u0159ipadaj\u00edc\u00ed pouze v prok\u00e1zan\u00e9 v\u00fd\u0161i.<\/p>\n<p>NSS konstatoval, \u017ee\u00a0<strong>n\u00e1jemn\u00e9 je p\u0159\u00edjmem ka\u017ed\u00e9ho z\u00a0pod\u00edlov\u00fdch spoluvlastn\u00edk\u016f nemovitosti v\u00a0okam\u017eiku, kdy je zaplaceno v\u00a0souladu s\u00a0ujedn\u00e1n\u00edm mezi n\u00e1jemcem a pronaj\u00edmateli<\/strong>\u00a0\u010di t\u00edm z\u00a0pronaj\u00edmatel\u016f, kter\u00fd je dle dohody spoluvlastn\u00edk\u016f opr\u00e1vn\u011bn platby p\u0159ij\u00edmat.\u00a0<strong>To, \u017ee ur\u010dit\u00fd spoluvlastn\u00edk nem\u016f\u017ee disponovat se sv\u00fdm pod\u00edlem na n\u00e1jemn\u00e9m ve zda\u0148ovac\u00edm obdob\u00ed, v\u00a0n\u011bm\u017e bylo zaplaceno, jej nezbavuje povinnosti v\u00a0tomto obdob\u00ed tento pod\u00edl podrobit zdan\u011bn\u00ed.<\/strong>\u00a0K\u00a0aplikaci ustanoven\u00ed \u00a7 11 ZDP NSS sd\u011blil, \u017ee nelze toto ustanoven\u00ed interpretovat \u201eve prosp\u011bch\u201c men\u0161inov\u00e9ho spoluvlastn\u00edka v\u00a0tom smyslu, \u017ee p\u0159\u00edjem podl\u00e9h\u00e1 zdan\u011bn\u00ed a\u017e v\u00a0okam\u017eiku, kdy mu bylo n\u00e1jemn\u00e9 zasl\u00e1no v\u011bt\u0161inov\u00fdm spoluvlastn\u00edkem na jeho \u00fa\u010det.<\/p>\n<p>Kone\u010dn\u00e9 stanovisko NSS tedy zn\u00ed &#8211; p\u0159\u00edjem u men\u0161inov\u00e9ho spoluvlastn\u00edka byl z\u00a0hlediska pr\u00e1va dosa\u017een v\u00a0roce 2002 a tedy takt\u00e9\u017e v\u00a0tomto roce m\u011bl b\u00fdt zdan\u011bn dan\u00ed z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob. Ustanoven\u00ed \u00a7 11 ZDP nem\u00e1 na okam\u017eik zdan\u011bn\u00ed dan\u00ed z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob vliv.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vcelku zaj\u00edmav\u00e9 rozhodnut\u00ed Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu (d\u00e1le jen \u201eNSS\u201c) n\u00e1m m\u016f\u017ee pomoci p\u0159i rozhodov\u00e1n\u00ed, ve kter\u00e9m zda\u0148ovac\u00edm obdob\u00ed podl\u00e9h\u00e1 p\u0159\u00edjem z\u00a0pron\u00e1jmu u spoluvlastn\u00edka nemovitosti dani &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[77,87],"class_list":["post-104","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-danove-priznani","tag-najem"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=104"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/104\/revisions"}],"predecessor-version":[{"id":5280,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/104\/revisions\/5280"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}