{"id":18146,"date":"2025-11-20T07:00:00","date_gmt":"2025-11-20T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18146"},"modified":"2025-11-06T19:34:51","modified_gmt":"2025-11-06T18:34:51","slug":"dodani-nemovite-veci-po-novele-zakona-o-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/dodani-nemovite-veci-po-novele-zakona-o-dph\/","title":{"rendered":"Dod\u00e1n\u00ed nemovit\u00e9 v\u011bci po novele z\u00e1kona o DPH"},"content":{"rendered":"<p>P\u0159i dod\u00e1n\u00ed nemovit\u00fdch v\u011bc\u00ed, kter\u00e9 se uskute\u010dnilo v\u00a0roce 2025, mus\u00ed prod\u00e1vaj\u00edc\u00ed jasn\u011b v\u011bd\u011bt, zda datum uskute\u010dn\u011bn\u00ed dod\u00e1n\u00ed bylo p\u0159ed \u010di po 1. \u010dervenci 2025. Zat\u00edmco p\u0159ed t\u00edmto datem mus\u00ed dod\u00e1n\u00ed \u201ezdanit\u201c dle p\u016fvodn\u00edho zn\u011bn\u00ed, tak od 1. \u010dervence 2025 mus\u00ed b\u00fdt pou\u017eita nov\u00e1 pr\u00e1vn\u00ed \u00faprava.<\/p>\n<h2>DUZP u dod\u00e1n\u00ed nemovitost\u00ed<\/h2>\n<p>Za <strong>datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed<\/strong> se u dod\u00e1n\u00ed nemovitost\u00ed standardn\u011b pova\u017euje:<\/p>\n<ul>\n<li>den p\u0159ed\u00e1n\u00ed nemovit\u00e9 v\u011bci nabyvateli do u\u017e\u00edv\u00e1n\u00ed nebo<\/li>\n<li>den doru\u010den\u00ed vyrozum\u011bn\u00ed z katastru, ve kter\u00e9m je uveden den z\u00e1pisu zm\u011bny vlastnick\u00e9ho pr\u00e1va,<\/li>\n<\/ul>\n<p>a to <strong>t\u00edm dnem, kter\u00fd nastane d\u0159\u00edve<\/strong>.<\/p>\n<p>Od 1. \u010dervence 2025 najdeme novou pr\u00e1vn\u00ed \u00fapravu dod\u00e1n\u00ed nemovit\u00e9 v\u011bci na dvou m\u00edstech odd\u011blen\u011b:<\/p>\n<ul>\n<li>dod\u00e1n\u00ed pozemk\u016f je upraveno v\u00a0nov\u00e9m \u00a7 55a,<\/li>\n<li>zat\u00edmco dod\u00e1n\u00ed vybran\u00e9 nemovit\u00e9 v\u011bci najdeme v\u00a0novelizovan\u00e9m \u00a7 56.<\/li>\n<\/ul>\n<h2>Dod\u00e1n\u00ed pozemku<\/h2>\n<p>Nejd\u0159\u00edve si polo\u017eme ot\u00e1zku &#8211; co se rozum\u00ed pozemkem? D\u00e1 se d\u00e1t rovn\u00edtko mezi pozemek a parcela? M\u016f\u017eeme si odpov\u011bd\u011bt, \u017ee pozemek m\u016f\u017ee tvo\u0159it jedna parcela, soubor parcel nebo tak\u00e9 jen \u010d\u00e1st parcely.<\/p>\n<p>Prim\u00e1rn\u011b plat\u00ed, \u017ee dod\u00e1n\u00ed pozemku je od DPH <strong>osvobozeno<\/strong>, a to za t\u011bchto podm\u00ednek:<\/p>\n<ol>\n<li>pozemek netvo\u0159\u00ed funk\u010dn\u00ed celek se stavbou pevn\u011b spojenou se zem\u00ed a<\/li>\n<li>nen\u00ed stavebn\u00edm pozemkem.<\/li>\n<\/ol>\n<p>Je d\u016fle\u017eit\u00e9 upozornit na to, \u017ee ob\u011b podm\u00ednky mus\u00ed b\u00fdt spln\u011bny sou\u010dasn\u011b a d\u00e1le na to, \u017ee se jedn\u00e1 o <strong>osvobozen\u00ed od DPH, kde v\u0161ak nen\u00ed n\u00e1rok na odpo\u010det na vstupu<\/strong>!<\/p>\n<p>Pro n\u00e1mi zkoumanou problematiku se za <strong>stavbu pevn\u011b spojenou se zem\u00ed nepova\u017euje stavba<\/strong>, kter\u00e1 se na pozemku nach\u00e1z\u00ed a <strong>jej\u00ed\u017e v\u00fdznam pro obvykl\u00e9 u\u017eit\u00ed takov\u00e9ho pozemku je zanedbateln\u00fd<\/strong>. Jako p\u0159\u00edklad m\u016f\u017eeme uv\u00e9st plot, op\u011brnou z\u00eddku, studnu, houpa\u010dku.<\/p>\n<p>Dle finan\u010dn\u00ed spr\u00e1vy je pro posouzen\u00ed da\u0148ov\u00e9ho re\u017eimu dod\u00e1van\u00e9ho pozemku tak\u00e9 nutno zkoumat, za jak\u00fdm <strong>\u00fa\u010delem je dan\u00fd pozemek p\u0159ev\u00e1d\u011bn<\/strong>! Pokud by \u00fa\u010delem n\u00e1kupu pozemku byla stavba na n\u011bm stoj\u00edc\u00ed a nikoliv pozemek samotn\u00fd, pak by toto dod\u00e1n\u00ed m\u011blo jin\u00fd re\u017eim (viz dod\u00e1n\u00ed vybran\u00e9 nemovit\u00e9 v\u011bci).<\/p>\n<h3>Stavebn\u00ed pozemek<\/h3>\n<p><strong>Stavebn\u00edm pozemkem<\/strong> se pro \u00fa\u010dely dan\u011b z p\u0159idan\u00e9 hodnoty rozum\u00ed pozemek:<\/p>\n<p><strong>a)\u00a0<\/strong>na kter\u00e9m lze na z\u00e1klad\u011b \u00fazemn\u011b pl\u00e1novac\u00ed dokumentace vydan\u00e9 obc\u00ed, vymezen\u00ed zastav\u011bn\u00e9ho \u00fazem\u00ed nebo rozhodnut\u00ed stavebn\u00edho \u00fa\u0159adu podle stavebn\u00edho z\u00e1kona um\u00edstit stavbu pevn\u011b spojenou se zem\u00ed; to neplat\u00ed, pokud je z\u0159ejm\u00e9, \u017ee na pozemek nelze takovou stavbu um\u00edstit nebo je to vysoce nepravd\u011bpodobn\u00e9, nebo<\/p>\n<p><strong>b)\u00a0<\/strong>na kter\u00e9m nebo v jeho\u017e okol\u00ed byly nebo jsou prov\u00e1d\u011bny stavebn\u00ed nebo obdobn\u00e9 pr\u00e1ce za \u00fa\u010delem budouc\u00edho um\u00edst\u011bn\u00ed stavby pevn\u011b spojen\u00e9 se zem\u00ed na tomto pozemku.<\/p>\n<p>Pokud se tedy <strong>dod\u00e1v\u00e1 stavebn\u00ed pozemek, podl\u00e9h\u00e1 toto dod\u00e1n\u00ed z\u00e1kladn\u00ed sazb\u011b \u2013 21 %.<\/strong><\/p>\n<h3>Dobrovoln\u00e9 zdan\u011bn\u00ed prim\u00e1rn\u011b osvobozen\u00e9ho dod\u00e1n\u00ed pozemku<\/h3>\n<p>Pl\u00e1tce dan\u011b se <strong>m\u016f\u017ee rozhodnout<\/strong>, \u017ee p\u0159i dod\u00e1n\u00ed pozemku, kter\u00e9 je prim\u00e1rn\u011b osvobozen\u00e9, <strong>m\u016f\u017ee uplatnit da\u0148.<\/strong> Pokud je kupuj\u00edc\u00ed pl\u00e1tce, tak tento kupuj\u00edc\u00ed se zdan\u011bn\u00edm mus\u00ed vyj\u00e1d\u0159it souhlas a pot\u00e9 je dod\u00e1n\u00ed pozemku v\u00a0re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti.<\/p>\n<p>Pro \u00faplnost uv\u00e1d\u00edm, \u017ee<strong> re\u017eim p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti nen\u00ed u dod\u00e1n\u00ed stavebn\u00edho pozemku umo\u017en\u011bn.<\/strong><\/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\/18146\">\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\/18146\">\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>Dod\u00e1n\u00ed vybran\u00e9 nemovit\u00e9 v\u011bci<\/h2>\n<p>Vybranou nemovitou v\u011bc\u00ed se pro \u00fa\u010dely dan\u011b z p\u0159idan\u00e9 hodnoty rozum\u00ed:<\/p>\n<p><strong>a)\u00a0<\/strong>stavba pevn\u011b spojen\u00e1 se zem\u00ed,<\/p>\n<p><strong>b)\u00a0<\/strong>jednotka,<\/p>\n<p><strong>c)\u00a0<\/strong>pozemek, kter\u00fd tvo\u0159\u00ed funk\u010dn\u00ed celek se stavbou pevn\u011b spojenou se zem\u00ed, nebo<\/p>\n<p><strong>d)\u00a0<\/strong>pr\u00e1vo stavby, jeho\u017e sou\u010d\u00e1st\u00ed je stavba pevn\u011b spojen\u00e1 se zem\u00ed.<\/p>\n<p>Na tomto m\u00edst\u011b je pot\u0159eba zm\u00ednit, \u017ee zat\u00edmco v\u00a0soukrom\u00e9m pr\u00e1vu je pro p\u0159evod nemovit\u00fdch v\u011bc\u00ed rozhoduj\u00edc\u00ed pozemek a stavba je v\u00a0podstat\u011b v\u011bc\u00ed \u201evedlej\u0161\u00ed\u201c, tak <strong>v\u00a0z\u00e1kon\u011b o DPH je tomu p\u0159esn\u011b naopak &#8211; o re\u017eimu zdan\u011bn\u00ed rozhoduje stavba a pozemek je zde \u201evedlej\u0161\u00ed\u201c!<\/strong><\/p>\n<h3>Dokon\u010den\u00e1 vybran\u00e1 nemovit\u00e1 v\u011bc<\/h3>\n<p>Vybran\u00e1 nemovit\u00e1 v\u011bc je pova\u017eov\u00e1na za <strong>dokon\u010denou<\/strong>:<\/p>\n<ul>\n<li>dnem nabyt\u00ed pr\u00e1vn\u00ed moci kolauda\u010dn\u00edho rozhodnut\u00ed nebo<\/li>\n<li>spln\u011bn\u00ed podm\u00ednek k\u00a0trval\u00e9mu u\u017eit\u00ed, pokud se kolauda\u010dn\u00ed rozhodnut\u00ed nevyd\u00e1v\u00e1.<\/li>\n<\/ul>\n<p>Vybran\u00e1 nemovit\u00e1 v\u011bc se naproti tomu <strong>nepova\u017euje za dokon\u010denou<\/strong>, pokud je <strong>dokon\u010dena pouze jej\u00ed \u010d\u00e1st<\/strong>.<\/p>\n<p>Pro dod\u00e1n\u00ed dokon\u010den\u00e9 vybran\u00e9 nemovit\u00e9 v\u011bci plat\u00ed, \u017ee je toto dod\u00e1n\u00ed <strong>od DPH osvobozeno s v\u00fdjimkou prvn\u00edho dod\u00e1n\u00ed t\u00e9to nemovit\u00e9 v\u011bci uskute\u010dn\u011bn\u00e9ho do konce dvac\u00e1t\u00e9ho t\u0159et\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edho po kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, v n\u011bm\u017e se vybran\u00e1 nemovit\u00e1 v\u011bc pova\u017euje za dokon\u010denou nebo v n\u011bm\u017e do\u0161lo ke kolaudaci po proveden\u00ed zm\u011bny, p\u0159i n\u00ed\u017e do\u0161lo k\u00a0podstatn\u00e9 zm\u011bn\u011b vybran\u00e9 nemovit\u00e9 v\u011bci. <\/strong>Pro \u00fa\u010dely ur\u010den\u00ed po\u010d\u00e1tku t\u00e9to doby je <strong>rozhodn\u00e1 skute\u010dnost, kter\u00e1 nastala pozd\u011bji<\/strong>.<\/p>\n<p>Co si m\u016f\u017eeme p\u0159estavit pod pojmem <strong>podstatn\u00e1 zm\u011bna dokon\u010den\u00e9 vybran\u00e9 nemovit\u00e9 v\u011bci<\/strong>, cituji:<\/p>\n<p><em>\u201ePodstatnou zm\u011bnou dokon\u010den\u00e9 vybran\u00e9 nemovit\u00e9 v\u011bci se pro \u00fa\u010dely dan\u011b z p\u0159idan\u00e9 hodnoty rozum\u00ed zm\u011bna dokon\u010den\u00e9 vybran\u00e9 nemovit\u00e9 v\u011bci, jej\u00edm\u017e c\u00edlem je zm\u011bna jej\u00edho vyu\u017eit\u00ed nebo podm\u00ednek jej\u00edho ob\u00fdv\u00e1n\u00ed, pokud skute\u010dn\u00e9 n\u00e1klady vynalo\u017een\u00e9 na tuto zm\u011bnu bez dan\u011b osobou, kter\u00e1 uskute\u010d\u0148uje bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00ed dod\u00e1n\u00ed t\u00e9to nemovit\u00e9 v\u011bci, p\u0159es\u00e1hnou 30 % z\u00e1kladu dan\u011b p\u0159i tomto bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edm dod\u00e1n\u00ed.\u201c<\/em><\/p>\n<p>Je pot\u0159eba po\u010d\u00edtat s\u00a0t\u00edm, \u017ee podstatn\u00e1 zm\u011bna dokon\u010den\u00e9 vybran\u00e9 nemovit\u00e9 v\u011bci n\u00e1m bude \u201e<strong>startovat\u201c novou 23 m\u011bs\u00ed\u010dn\u00ed lh\u016ftu!<\/strong><\/p>\n<p>Stejn\u011b jako u dod\u00e1n\u00ed pozemk\u016f tak\u00e9 v\u00a0p\u0159\u00edpad\u011b dod\u00e1n\u00ed dokon\u010den\u00e9 vybran\u00e9 nemovit\u00e9 v\u011bci, kter\u00e9 je od DPH osvobozeno, se <strong>m\u016f\u017ee dodavatel rozhodnout, \u017ee na dod\u00e1n\u00ed uplatn\u00ed DPH<\/strong>. V\u00a0situaci, kdy kupuj\u00edc\u00ed je pl\u00e1tce DPH, mus\u00ed tento kupuj\u00edc\u00ed s\u00a0uplatn\u011bn\u00ed DPH vyj\u00e1d\u0159it souhlas a pak je dod\u00e1n\u00ed v\u00a0re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti. Pokud by kupuj\u00edc\u00edm nebyl pl\u00e1tce, tak jeho souhlas nen\u00ed pot\u0159eba.<\/p>\n<h3>Nedokon\u010den\u00e1 vybran\u00e1 nemovit\u00e1 v\u011bc<\/h3>\n<p>Proto\u017ee z\u00e1kon umo\u017e\u0148uje osvobodit \u2013 za spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek &#8211; dod\u00e1n\u00ed pouze dokon\u010den\u00e9 vybran\u00e9 nemovit\u00e9 v\u011bci, lze tedy z\u00a0toho dovodit, \u017ee <strong>dod\u00e1n\u00ed nedokon\u010den\u00e9 vybran\u00e9 nemovit\u00e9 v\u011bci bude podl\u00e9hat DPH!<\/strong><\/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<h2>Shrnut\u00ed dod\u00e1n\u00ed vybran\u00e9 nemovit\u00e9 v\u011bci<\/h2>\n<p>Mo\u017en\u00e9 alternativy DPH p\u0159i dod\u00e1n\u00ed vybran\u00e9 nemovit\u00e9 v\u011bci jsou tyto:<\/p>\n<ul>\n<li>dod\u00e1n\u00ed dokon\u010den\u00e9 stavby m\u016f\u017ee b\u00fdt osvobozen\u00e9 bez n\u00e1roku na odpo\u010det nebo<\/li>\n<li>p\u0159i dod\u00e1n\u00ed stavby pro soci\u00e1ln\u00ed bydlen\u00ed se m\u016f\u017ee uplatnit sn\u00ed\u017een\u00e1 sazba 12 % nebo<\/li>\n<li>p\u0159i dod\u00e1n stavby nikoliv pro soci\u00e1ln\u00ed bydlen\u00ed se uplatn\u00ed z\u00e1kladn\u00ed sazba 21 % nebo<\/li>\n<li>p\u0159i dod\u00e1n\u00ed se pou\u017eije re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti.<\/li>\n<\/ul>\n<p>Pro spr\u00e1vn\u00e9 nastaven\u00ed re\u017eimu DPH je v\u017edy <strong>rozhoduj\u00edc\u00ed, jak\u00e1 vybran\u00e1 nemovit\u00e1 v\u011bc je p\u0159edm\u011btem dod\u00e1n\u00ed<\/strong>!<\/p>\n<p>Je umo\u017en\u011bno p\u0159i osvobozen\u00e9m pln\u011bn\u00ed uplatnit da\u0148, ale nelze to naopak \u2013 <strong>pokud z\u00e1kon o DPH vy\u017eaduje zdan\u011bn\u00ed, nelze uplatnit osvobozen\u00ed! <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159i dod\u00e1n\u00ed nemovit\u00fdch v\u011bc\u00ed, kter\u00e9 se uskute\u010dnilo v\u00a0roce 2025, mus\u00ed prod\u00e1vaj\u00edc\u00ed jasn\u011b v\u011bd\u011bt, zda datum uskute\u010dn\u011bn\u00ed dod\u00e1n\u00ed bylo p\u0159ed \u010di po 1. \u010dervenci 2025. Zat\u00edmco &#8230;<\/p>\n","protected":false},"author":14,"featured_media":18147,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[65],"class_list":["post-18146","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18146","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=18146"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18146\/revisions"}],"predecessor-version":[{"id":18149,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18146\/revisions\/18149"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18147"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}