{"id":1871,"date":"2020-08-20T13:17:35","date_gmt":"2020-08-20T13:17:35","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/konec-dane-z-nabyti-nemovitych-veci-vlada-ji-v-roce-2020-zrusila\/"},"modified":"2023-02-01T15:07:24","modified_gmt":"2023-02-01T14:07:24","slug":"konec-dane-z-nabyti-nemovitych-veci-vlada-ji-v-roce-2020-zrusila","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/konec-dane-z-nabyti-nemovitych-veci-vlada-ji-v-roce-2020-zrusila\/","title":{"rendered":"Zru\u0161en\u00ed dan\u011b z nabyt\u00ed nemovitosti &#8211; platnost od roku 2020"},"content":{"rendered":"<p>Vl\u00e1da a ja\u0159e roku 2020 reagovala na d\u016fsledky koronakrize n\u00e1vrhem zru\u0161en\u00ed dan\u011b z nemovit\u00fdch v\u011bc\u00ed. P\u016fvodn\u011b cht\u011bla se zru\u0161en\u00edm 4% dan\u011b vylou\u010dit mo\u017enost ode\u010dtu 15 % ze zaplacen\u00fdch \u00farok\u016f z hypot\u00e9ky od z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f. V \u010dervnu ale zareagovala na podn\u011bty poslanc\u016f, kte\u0159\u00ed <strong>navrhli odpo\u010dty z hypot\u00e9k zachovat<\/strong> se sn\u00ed\u017eenou maxim\u00e1ln\u00ed \u010d\u00e1stkou, kterou si lid\u00e9 ro\u010dn\u011b od z\u00e1kladu dan\u011b ode\u010dtou. P\u0159e\u010dt\u011bte si, co zru\u0161en\u00ed dan\u011b obn\u00e1\u0161\u00ed.<\/p>\n<h2>Novela o zru\u0161en\u00ed dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/h2>\n<p><a href=\"https:\/\/www.psp.cz\/sqw\/text\/tiskt.sqw?o=8&amp;ct=866&amp;ct1=0&amp;v=PZ&amp;pn=2&amp;pt=1\" target=\"_blank\" rel=\"noopener noreferrer\">Poslanci schv\u00e1len\u00e1 novela<\/a> o dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed:<\/p>\n<ul>\n<li><strong>plat\u00ed zp\u011btn\u011b<\/strong> a ti, kte\u0159\u00ed m\u011bli podat p\u0159izn\u00e1n\u00ed nejpozd\u011bji k 31. b\u0159eznu 2020 (s odkladem kv\u016fli pandemii k 31. prosinci 2020) u\u017e da\u0148 platit v\u016fbec nebudou,<\/li>\n<li>stanovuje, \u017ee lidem, kte\u0159\u00ed podali n\u00e1vrh na vklad vlastnictv\u00ed na katastr nemovitost\u00ed nejpozd\u011bji v prosinci 2019 a da\u0148 zaplatili, <strong>\u00fa\u0159ady pen\u00edze vr\u00e1t\u00ed<\/strong>,<\/li>\n<li>od ledna 2021 se majitel\u016fm prodlu\u017euje tzv. <strong>\u201e\u010dasov\u00fd test\u201c z 5 na 10 let<\/strong>. To znamen\u00e1, \u017ee pokud prod\u00e1 svou nemovitost, kter\u00e1 mu neslou\u017e\u00ed k vlastn\u00edmu bydlen\u00ed do 10 let od nabyt\u00ed, mus\u00ed z utr\u017een\u00e9 \u010d\u00e1stky zaplatit da\u0148 z p\u0159\u00edjmu<\/li>\n<li>a upravuje maxim\u00e1ln\u00ed \u010d\u00e1stku, kterou si kupuj\u00edc\u00ed ro\u010dn\u011b ode\u010dtou ze z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f z <strong>p\u016fvodn\u00edch 300 na 150 tis\u00edc korun<\/strong>. (Plat\u00ed pro hypot\u00e9ky uzav\u0159en\u00e9 od 1. ledna 2022).<\/li>\n<\/ul>\n<p>Ti, kte\u0159\u00ed jsou v p\u0159edstihu a da\u0148 ji\u017e zaplatili, mus\u00ed o vr\u00e1cen\u00ed p\u0159eplatku po\u017e\u00e1dat m\u00edstn\u00ed finan\u010dn\u00ed \u00fa\u0159ad. K \u017e\u00e1dosti zat\u00edm <strong>neexistuje ofici\u00e1ln\u00ed formul\u00e1\u0159<\/strong>. Jedinou podm\u00ednkou jej ji\u017e zm\u00edn\u011bn\u00fd z\u00e1pis nemovitosti na katastru \u2013 nejpozd\u011bji v prosinci 2019.<\/p>\n<p>Lid\u00e9, kte\u0159\u00ed ji\u017e po\u010d\u00edtaj\u00ed s platnost\u00ed z\u00e1kona se <strong>nemus\u00ed ob\u00e1vat sankc\u00ed<\/strong>, pokud by v \u0159\u00e1dn\u00e9m term\u00ednu da\u0148 z nemovit\u00fdch v\u011bc\u00ed nezaplatili. Pom\u016f\u017ee jim tzv. libera\u010dn\u00ed bal\u00ed\u010dek III, se kter\u00fdm bez rizika \u00farok\u016f z prodlen\u00ed a pose\u010dk\u00e1n\u00ed dan\u011b zaplat\u00ed a podaj\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed do 31. prosince 2020. Do t\u00e9 doby by m\u011blo b\u00fdt jasn\u00e9, zda nov\u00fd z\u00e1kon projde i Sen\u00e1tem a podep\u00ed\u0161e jej prezident.<\/p>\n<p>Sen\u00e1t projedn\u00e1n\u00ed napl\u00e1noval na prvn\u00ed polovinu srpna, z\u00e1kon by tedy <strong>mohl platit u\u017e v z\u00e1\u0159\u00ed<\/strong>.<\/p>\n<h2>Jak vyu\u017e\u00edt novelu k levn\u011bj\u0161\u00edmu bydlen\u00ed<\/h2>\n<p>Sou\u010dasn\u00e1 da\u0148 zat\u011b\u017euje rozpo\u010dty z\u00e1jemc\u016f o vlastn\u00ed bydlen\u00ed. V p\u0159\u00edpad\u011b n\u00e1kupu bytu za 5 milion\u016f korun <strong>\u010din\u00ed 4% da\u0148 <\/strong>200 tis\u00edc korun, na kter\u00e9 ale nelze \u010derpat pen\u00edze z hypot\u00e9ky. Tuto \u010d\u00e1stku te\u010f kupuj\u00edc\u00ed u\u0161et\u0159\u00ed.<\/p>\n<p>Pokud vezmeme v potaz i z\u00e1vazn\u00e9 <a href=\"https:\/\/www.cnb.cz\/cs\/cnb-news\/tiskove-zpravy\/CNB-uvolnuje-limity-uverovych-ukazatelu-pro-nove-hypoteky\/\" target=\"_blank\" rel=\"noopener noreferrer\">doporu\u010den\u00ed \u010cNB<\/a>, kter\u00e9 stanovuje, \u017ee by v\u00fd\u0161e hypot\u00e9ky nem\u011bla p\u0159es\u00e1hnout 90 % hodnoty nemovitosti, pak kupuj\u00edc\u00ed ze sv\u00e9ho zaplatil <strong>dohromady 14 %.<\/strong> U bytu za 5 milion\u016f to d\u011bl\u00e1 700 tis\u00edc korun, co\u017e mohlo mnoh\u00e9 od n\u00e1kupu odradit.<\/p>\n<p>S novelou se z\u00e1jemc\u016fm o vlastn\u00ed bydlen\u00ed nejv\u00edce vyplat\u00ed, pokud <strong>nemovitost koup\u00ed do konce roku 2021<\/strong>. Nezaplat\u00ed da\u0148 z nabyt\u00ed nemovitosti a zachovaj\u00ed si mo\u017enost ode\u010dtu vy\u0161\u0161\u00ed \u010d\u00e1stky ze z\u00e1kladu dan\u011b \u2013 a\u017e 300 tis\u00edc korun ze zaplacen\u00fdch \u00farok\u016f hypot\u00e9ky.<\/p>\n<h2>\u00daprava dan\u011b, kter\u00e9 hroz\u00ed zru\u0161en\u00ed<\/h2>\n<p>Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed p\u016fvodn\u011b vznikla v roce 2014, kdy nahradila tehdej\u0161\u00ed da\u0148 z p\u0159evodu nemovitost\u00ed. V roce 2016 se zm\u011bnily pravidla pro jej\u00ed platbu. D\u0159\u00edve se kupuj\u00edc\u00ed s prodejcem mohli domluvit, kdo da\u0148 odvede. Od 1. listopadu 2016<strong> ji v\u017edy platil kupuj\u00edc\u00ed<\/strong>.<\/p>\n<p>\u010cty\u0159procentn\u00ed da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed se ka\u017edop\u00e1dn\u011b nevztahovala na:<\/p>\n<ul>\n<li>zd\u011bd\u011bn\u00e9 a darovan\u00e9 nemovitosti,<\/li>\n<li><strong>novostavby do 5 let<\/strong> od kolaudace (pro jejich prvn\u00ed majitele)<\/li>\n<li>a dru\u017estevn\u00ed byty, a to i v p\u0159\u00edpad\u011b jejich p\u0159evodu do osobn\u00edho vlastnictv\u00ed.<\/li>\n<\/ul>\n<p>Jej\u00edm <strong>p\u0159edm\u011btem byla v\u017edy nemovitost<\/strong>, kterou nov\u00fd majitel nabyl za \u00faplatu, a vlastn\u00ed tedy:<\/p>\n<ul>\n<li><strong>pozemek, stavbu, nebo bytovou jednotku<\/strong>, kter\u00e1 se nach\u00e1z\u00ed na \u00fazem\u00ed \u010cR,<\/li>\n<li>opr\u00e1vn\u011bnou stavbu, kter\u00e1 se realizuje na \u00fazem\u00ed \u010cR<\/li>\n<li>nebo pod\u00edl na nemovit\u00e9 v\u011bci z p\u0159edchoz\u00edch dvou bod\u016f.<\/li>\n<\/ul>\n<p>Se vznikem vlastnick\u00e9ho pr\u00e1va u nemovitosti pod\u00e1val kupuj\u00edc\u00ed p\u0159izn\u00e1n\u00ed k dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed a platil da\u0148 <strong>nejpozd\u011bji do konce t\u0159et\u00edho m\u011bs\u00edce<\/strong>, kter\u00fd n\u00e1sledoval po m\u011bs\u00edci, kdy jeho nemovitost \u00fa\u0159edn\u00edci zapsali do katastru nemovitost\u00ed.<\/p>\n<p><strong>TIP:<\/strong> P\u0159e\u010dt\u011bte si p\u0159ehledn\u00fd soupis v\u0161ech <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/druhy-dani-prehledne-jak-se-deli-a-kolik-jich-musite-platit\/\">dan\u00ed v \u010cR<\/a> a kter\u00e9 mus\u00edte platit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vl\u00e1da a ja\u0159e roku 2020 reagovala na d\u016fsledky koronakrize n\u00e1vrhem zru\u0161en\u00ed dan\u011b z nemovit\u00fdch v\u011bc\u00ed. P\u016fvodn\u011b cht\u011bla se zru\u0161en\u00edm 4% dan\u011b vylou\u010dit mo\u017enost ode\u010dtu 15 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1872,"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-1871","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\/1871","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=1871"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1871\/revisions"}],"predecessor-version":[{"id":5912,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1871\/revisions\/5912"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1872"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}