{"id":14262,"date":"2024-04-02T14:30:58","date_gmt":"2024-04-02T12:30:58","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14262"},"modified":"2024-04-02T14:31:02","modified_gmt":"2024-04-02T12:31:02","slug":"zmirneni-podminek-pro-mozne-osvobozeni-prijmu-z-prodeje-nemovitosti","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmirneni-podminek-pro-mozne-osvobozeni-prijmu-z-prodeje-nemovitosti\/","title":{"rendered":"Zm\u00edrn\u011bn\u00ed podm\u00ednek pro mo\u017en\u00e9 osvobozen\u00ed p\u0159\u00edjm\u016f z\u202fprodeje nemovitost\u00ed"},"content":{"rendered":"<h2>Pl\u00e1novan\u00e1 zm\u011bna \u00a7 4b z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f<\/h2>\n<p>Navrhuje se zm\u011bna oznamovac\u00ed podm\u00ednky pro osvobozen\u00ed p\u0159\u00edjm\u016f z prodeje nemovitosti:<\/p>\n<ul>\n<li>ve kter\u00e9 m\u011bl poplatn\u00edk bydli\u0161t\u011b po dobu krat\u0161\u00ed ne\u017e dva roky,<\/li>\n<li>nebo v p\u0159\u00edpad\u011b, \u017ee nemovitost vlastnil dobu krat\u0161\u00ed ne\u017e 10 let,<\/li>\n<li>pokud tyto prost\u0159edky pou\u017eije na obstar\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby.<\/li>\n<\/ul>\n<p>Osvobozen\u00ed by ji\u017e nem\u011blo b\u00fdt v\u00e1z\u00e1no na <strong>v\u010dasn\u00e9 pod\u00e1n\u00ed ozn\u00e1men\u00ed p\u0159\u00edslu\u0161n\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu<\/strong> (nejpozd\u011bji do konce lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed).<\/p>\n<p>Poplatn\u00edk bude sice i nad\u00e1le povinen podat ozn\u00e1men\u00ed spr\u00e1vci dan\u011b, nicm\u00e9n\u011b nespln\u011bn\u00ed oznamovac\u00ed povinnosti ji\u017e <strong>nepovede k z\u00e1niku n\u00e1roku na osvobozen\u00ed<\/strong>. Nespln\u011bn\u00ed oznamovac\u00ed povinnosti by pak m\u011blo b\u00fdt pod pokutou za nespln\u011bn\u00ed povinnosti nepen\u011b\u017eit\u00e9 povahy, v\u202fsouladu s\u202fda\u0148ov\u00fdm \u0159\u00e1dem.<\/p>\n<p>Dle p\u0159echodn\u00e9ho ustanoven\u00ed by uveden\u00e1 zm\u011bna m\u011bla b\u00fdt aplikov\u00e1na retroaktivn\u011b, tedy se zp\u011btnou \u00fa\u010dinnost\u00ed na p\u0159\u00edjmy plynouc\u00ed ode dne 1. ledna 2023.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14262\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14262\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Navrhovan\u00e9 zn\u011bn\u00ed \u00a7 4b odstavce 2 a 3 ZDP zn\u011bj\u00ed:<\/h2>\n<p>(2) Je-li osvobozen\u00ed p\u0159\u00edjmu podm\u00edn\u011bno pou\u017eit\u00edm z\u00edskan\u00fdch prost\u0159edk\u016f na obstar\u00e1n\u00ed vlastn\u00ed<\/p>\n<p>bytov\u00e9 pot\u0159eby, je tato podm\u00ednka spln\u011bna, pokud poplatn\u00edk dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/p>\n<p>a) pou\u017eije tyto prost\u0159edky na obstar\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby do konce zda\u0148ovac\u00edho obdob\u00ed<\/p>\n<p>bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edho po zda\u0148ovac\u00edm obdob\u00ed, ve kter\u00e9m poplatn\u00edk tyto prost\u0159edky z\u00edskal,<\/p>\n<p>nebo<\/p>\n<p>b) pou\u017eil \u010d\u00e1stku odpov\u00eddaj\u00edc\u00ed z\u00edskan\u00fdm prost\u0159edk\u016fm na obstar\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby p\u0159ed jejich<\/p>\n<p>z\u00edsk\u00e1n\u00edm, nejd\u0159\u00edve v\u0161ak ve zda\u0148ovac\u00edm obdob\u00ed bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edm zda\u0148ovac\u00edmu<\/p>\n<p>obdob\u00ed, ve kter\u00e9m poplatn\u00edk tyto prost\u0159edky z\u00edskal.<\/p>\n<p>(3) Pokud poplatn\u00edk dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob obdr\u017e\u00ed p\u0159\u00edjem, jeho\u017e osvobozen\u00ed je<\/p>\n<p>podm\u00edn\u011bno pou\u017eit\u00edm z\u00edskan\u00fdch prost\u0159edk\u016f na obstar\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby, ozn\u00e1m\u00ed spr\u00e1vci dan\u011b<\/p>\n<p>z\u00edsk\u00e1n\u00ed t\u011bchto prost\u0159edk\u016f do konce lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed, ve<\/p>\n<p>kter\u00e9m k jejich z\u00edsk\u00e1n\u00ed do\u0161lo.<\/p>\n<p>Na nov\u00fd \u00fa\u010detn\u00ed syst\u00e9m Money S3 m\u016f\u017eete p\u0159ej\u00edt na za\u010d\u00e1tku roku, nebo v jeho pr\u016fb\u011bhu. Sta\u010d\u00ed jeden rychl\u00fd import z tabulky a m\u016f\u017eete pokra\u010dovat v \u00fa\u010dtov\u00e1n\u00ed.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n","protected":false},"excerpt":{"rendered":"<p>Pl\u00e1novan\u00e1 zm\u011bna \u00a7 4b z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f Navrhuje se zm\u011bna oznamovac\u00ed podm\u00ednky pro osvobozen\u00ed p\u0159\u00edjm\u016f z prodeje nemovitosti: ve kter\u00e9 &#8230;<\/p>\n","protected":false},"author":10,"featured_media":14263,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[64,77,68],"class_list":["post-14262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-danove-priznani","tag-osvobozeni-od-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14262","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14262"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14262\/revisions"}],"predecessor-version":[{"id":14266,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14262\/revisions\/14266"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14263"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}