{"id":1575,"date":"2019-12-17T22:00:00","date_gmt":"2019-12-17T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/dan-nabyti-nemovitych-veci-koho-se-tyka-vypocitat\/"},"modified":"2023-02-01T15:07:36","modified_gmt":"2023-02-01T14:07:36","slug":"dan-nabyti-nemovitych-veci-koho-se-tyka-vypocitat","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/dan-nabyti-nemovitych-veci-koho-se-tyka-vypocitat\/","title":{"rendered":"Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed: koho se t\u00fdk\u00e1 a jak ji vypo\u010d\u00edtat"},"content":{"rendered":"<h2>Co je da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed a kdo ji plat\u00ed<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/dan-z-nabyti-nemovitych-veci\/\" target=\"_blank\" rel=\"noopener noreferrer\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/a> je p\u0159\u00edm\u00e1 da\u0148, kterou st\u00e1tu <strong>jednor\u00e1zov\u011b zaplat\u00ed<\/strong> osoba kupuj\u00edc\u00ed nemovitost. D\u0159\u00edve se da\u0148 ozna\u010dovala jako da\u0148 z p\u0159evodu nemovitosti a platil ji prod\u00e1vaj\u00edc\u00ed, ale od 1.\u00a011.\u00a02016 tuto da\u0148 <strong>plat\u00ed v\u017edy kupuj\u00edc\u00ed<\/strong>.<\/p>\n<p>Povinnosti platit tuto da\u0148 maj\u00ed:<\/p>\n<ul>\n<li><strong>nov\u00ed majitel\u00e9 nemovitosti<\/strong> \u2013 v\u0161ichni, kdo si koupili nemovitost,<\/li>\n<li><strong>nov\u00ed spoluvlastn\u00edci nemovitosti<\/strong> \u2013 v\u0161ichni, kdo si koupili nemovitost ve spoluvlastnictv\u00ed.<\/li>\n<\/ul>\n<h2>Kdo je od dan\u011b osvobozen\u00fd<\/h2>\n<p>Da\u0148 z nabyt\u00ed nemovitosti neplat\u00edte, pokud:<\/p>\n<ul>\n<li>jste nemovitost obdr\u017eeli <strong>darem nebo d\u011bdictv\u00edm<\/strong>,<\/li>\n<li>kupujete <strong>dru\u017estevn\u00ed byt<\/strong>,<\/li>\n<li>jde o <strong>p\u0159evod majetku dru\u017estva<\/strong> do osobn\u00edho vlastnictv\u00ed \u010dlen\u016f,<\/li>\n<li>jde o prvn\u00ed \u00faplatn\u00e9 nabyt\u00ed vlastnick\u00e9ho pr\u00e1va k pozemku, rodinn\u00e9mu domu, jednotce v bytov\u00e9m dom\u011b nebo jednotce v rodinn\u00e9m dom\u011b, a to do 5 let od vzniku pr\u00e1va k u\u017e\u00edv\u00e1n\u00ed stavby. Zjednodu\u0161en\u011b \u0159e\u010deno pokud jste <strong>prvn\u00ed, kdo danou nemovitost kupuje<\/strong> v prvn\u00edch 5 letech od dokon\u010den\u00ed stavby.<\/li>\n<\/ul>\n<h2>Jak da\u0148 vypo\u010d\u00edtat<\/h2>\n<p>P\u0159esto\u017ee se z\u00e1kony ohledn\u011b dan\u011b z nabyt\u00ed nemovitosti v posledn\u00edch letech m\u011bnily, jej\u00ed v\u00fd\u0161e z\u016fst\u00e1v\u00e1 stejn\u00e1. <strong>Sazba dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed je 4\u00a0%<\/strong> a \u010d\u00e1stka se zaokrouhluje na cel\u00e9 stokoruny nahoru.<\/p>\n<p>Z\u00e1klad pro v\u00fdpo\u010det dan\u011b m\u016f\u017eete odvodit <strong>dv\u011bma zp\u016fsoby<\/strong>:<\/p>\n<p><strong>1. Podle kupn\u00ed ceny\/sm\u011brn\u00e9 hodnoty<\/strong><br \/>\nKupujete-li nap\u0159\u00edklad nemovitost v hodnot\u011b 4 500 000 K\u010d, odvedete dal\u0161\u00edch 180 000 K\u010d finan\u010dn\u00edmu \u00fa\u0159adu (180 000 K\u010d jsou 4 % z 4 500 000 K\u010d).<\/p>\n<p>\u010c\u00e1stka, kterou \u00fa\u0159adu odvedete, p\u0159edstavuje pouze <strong>z\u00e1lohu na da\u0148<\/strong>. Po jej\u00edm zaplacen\u00ed m\u00e1 finan\u010dn\u00ed \u00fa\u0159ad a\u017e 3 roky na vym\u011b\u0159en\u00ed sm\u011brn\u00e9 hodnoty dan\u011b. Tu stanov\u00ed porovn\u00e1n\u00edm kupn\u00ed ceny va\u0161\u00ed nemovitosti s dal\u0161\u00edmi nemovitostmi na trhu a p\u0159eplatek ze z\u00e1lohy v\u00e1m vr\u00e1t\u00ed, p\u0159\u00edpadn\u011b v\u00e1s po\u017e\u00e1d\u00e1 o doplatek.<\/p>\n<p><strong>2. Podle znaleck\u00e9ho posudku<\/strong><br \/>\nM\u00edsto stanoven\u00ed sm\u011brn\u00e9 hodnoty finan\u010dn\u00edm \u00fa\u0159adem si m\u016f\u017eete nemovitost nechat ocenit znaleck\u00fdm posudkem. Tuto slu\u017ebu si mus\u00edte zaplatit, ale n\u00e1klady na zpracov\u00e1n\u00ed posudku si m\u016f\u017eete <strong>ode\u010d\u00edst ze z\u00e1kladu dan\u011b<\/strong>. Znalec v tomto p\u0159\u00edpad\u011b ur\u010d\u00ed sm\u011brnou hodnotu m\u00edsto finan\u010dn\u00edho \u00fa\u0159adu a vy tak nemus\u00edte platit z\u00e1lohu, ale rovnou fin\u00e1ln\u00ed da\u0148.<\/p>\n<h2>Kdy podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n<p>Da\u0148 z nabyt\u00ed nemovitosti plat\u00edte spolu s pod\u00e1n\u00edm samostatn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, a to nejpozd\u011bji <strong>do konce 3. m\u011bs\u00edce<\/strong> od data vkladu do katastru nemovitost\u00ed. Jste-li nap\u0159\u00edklad v katastru nemovitost\u00ed uveden\u00ed od ledna, mus\u00edte da\u0148 zaplatit do konce dubna.<\/p>\n<p>Vklad do katastru nemovitost\u00ed je <strong>zakon\u010den\u00edm smluvn\u00edho vztahu<\/strong> mezi kupuj\u00edc\u00edm a prod\u00e1vaj\u00edc\u00edm. N\u00e1vrh m\u016f\u017ee na katastr nemovitost\u00ed podat jen kupuj\u00edc\u00ed, jen prod\u00e1vaj\u00edc\u00ed nebo oba spole\u010dn\u011b. Doporu\u010dujeme, abyste n\u00e1vrh na vklad podali spole\u010dn\u011b a podepsali ho hned p\u0159i podpisu kupn\u00ed smlouvy.<\/p>\n<p><strong>Formul\u00e1\u0159 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong> pro da\u0148 z nabyt\u00ed nemovitosti si st\u00e1hnete on-line nebo vyzvednete na kter\u00e9koliv pobo\u010dce finan\u010dn\u00edho \u00fa\u0159adu. Formul\u00e1\u0159 je stejn\u00fd pro fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby a vypln\u00edte do n\u011bj nejen sv\u00e9 osobn\u00ed \u00fadaje, ale i \u00fadaje t\u00fdkaj\u00edc\u00ed se nemovitosti, kter\u00e9 v\u00e1m poskytne katastr\u00e1ln\u00ed \u00fa\u0159ad. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te na finan\u010dn\u00ed \u00fa\u0159ad, pod kter\u00fd spad\u00e1 va\u0161e nemovitost.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>P\u0159e\u010dt\u011bte si: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/konec-dane-z-nabyti-nemovitych-veci-vlada-ji-v-roce-2020-zrusila\/\">Zru\u0161en\u00ed dan\u011b z nabyt\u00ed nemovitosti \u2013 platnost od roku 2020<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Co je da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed a kdo ji plat\u00ed Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed je p\u0159\u00edm\u00e1 da\u0148, kterou st\u00e1tu jednor\u00e1zov\u011b zaplat\u00ed osoba kupuj\u00edc\u00ed &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1576,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,20],"tags":[147],"class_list":["post-1575","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-majetkove-dane","tag-dan-z-nabyti-nemovitych-veci"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1575","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=1575"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1575\/revisions"}],"predecessor-version":[{"id":7349,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1575\/revisions\/7349"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1576"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}