{"id":2561,"date":"2022-01-05T07:00:00","date_gmt":"2022-01-05T07:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prodej-nemovitosti-fyzickou-osobou-zdaneni-vs-osvobozeni-prijmu\/"},"modified":"2023-02-01T15:06:11","modified_gmt":"2023-02-01T14:06:11","slug":"prodej-nemovitosti-fyzickou-osobou-zdaneni-vs-osvobozeni-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/prodej-nemovitosti-fyzickou-osobou-zdaneni-vs-osvobozeni-prijmu\/","title":{"rendered":"Prodej nemovitosti fyzickou osobou &#8211; zdan\u011bn\u00ed vs. osvobozen\u00ed p\u0159\u00edjm\u016f"},"content":{"rendered":"<h2>Obchodn\u00ed majetek fyzick\u00e9 osoby definice<\/h2>\n<p>Nejprve bude nutn\u00e9 definovat si<strong> obchodn\u00ed majetek fyzick\u00e9 osoby<\/strong>. Za n\u011bj se pova\u017euje <strong>majetek, kter\u00fd je evidov\u00e1n v r\u00e1mci da\u0148ov\u00e9 evidence p\u0159\u00edpadn\u011b se o n\u011bm \u00fa\u010dtuje<\/strong>. Znamen\u00e1 to tedy, \u017ee poplatn\u00edk, kter\u00fd uplat\u0148uje pau\u0161\u00e1ln\u00ed v\u00fddaje, <strong>nevede da\u0148ovou evidenci<\/strong>. Takov\u00fd poplatn\u00edk nem\u016f\u017ee v\u00e9st evidenci ani dobrovoln\u011b. Ani skute\u010dnost, \u017ee je majetek pova\u017eov\u00e1n za obchodn\u00ed majetek z pohledu dan\u011b z p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eDPH\u201c) <strong>neznamen\u00e1<\/strong>, \u017ee by se jednalo o obchodn\u00ed majetek z hlediska z\u00e1kona o dani z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c).<\/p>\n<p>Majetek je tedy sou\u010d\u00e1st\u00ed obchodn\u00edho majetku fyzick\u00e9 osoby od jeho za\u0159azen\u00ed do obchodn\u00edho majetku, tj. od prvn\u00edho uveden\u00ed v da\u0148ov\u00e9 evidenci \u010di od prvn\u00edho \u00fa\u010dtov\u00e1n\u00ed o majetku, a to a\u017e do jeho vy\u0159azen\u00ed z obchodn\u00edho majetku.<\/p>\n<h3>Shrnut\u00ed z\u00e1kladn\u00edch pravidel:<\/h3>\n<ul>\n<li>Pau\u0161alist\u00e9 (osoby uplat\u0148uj\u00edc\u00ed v\u00fddaje procentem z p\u0159\u00edjmu) \u2013 nemaj\u00ed obchodn\u00ed majetek;<\/li>\n<li>Pronaj\u00edmatel\u00e9, kte\u0159\u00ed nikdy nepodnikali a majetek vyu\u017e\u00edvaj\u00ed pouze k dosa\u017een\u00ed p\u0159\u00edjm\u016f z n\u00e1jmu (dle \u00a7 9 ZDP) nemaj\u00ed obchodn\u00ed majetek.<\/li>\n<\/ul>\n<p>V p\u0159\u00edpad\u011b, \u017ee se rozhodnete pro prodej majetku je d\u016fle\u017eit\u00e9 si v prv\u00e9 \u0159ad\u011b odpov\u011bd\u011bt na ot\u00e1zku, zda prod\u00e1v\u00e1te majetek, kter\u00fd je nebo byl sou\u010d\u00e1st\u00ed obchodn\u00edho majetku. V p\u0159\u00edpad\u011b, \u017ee byl majetek sou\u010d\u00e1st\u00ed obchodn\u00edho majetku, pak je nutn\u00e9 zjistit dobu, kter\u00e1 uplynula od vy\u0159azen\u00ed prod\u00e1van\u00e9ho majetku z obchodn\u00edho majetku fyzick\u00e9 osoby.<\/p>\n<h2>Podm\u00ednky osvobozen\u00ed od dan\u011b z p\u0159\u00edjmu prodej nemovitosti?<\/h2>\n<p>V n\u00e1vaznosti na druh majetku d\u00e1le testujeme, zda se jedn\u00e1 o p\u0159\u00edjem osvobozen\u00fd od dan\u011b z p\u0159\u00edjm\u016f \u010di nikoliv.<\/p>\n<h3>Dvoulet\u00fd \u010dasov\u00fd test<\/h3>\n<p>Od dan\u011b z p\u0159\u00edjm\u016f je osvobozen p\u0159\u00edjem z prodeje nemovitosti za p\u0159edpokladu, \u017ee jste v dan\u00e9 nemovitosti bydleli dva roky p\u0159ed uskute\u010dn\u011bn\u00fdm prodejem. Nen\u00ed povinnost\u00ed fyzick\u00e9 osoby m\u00edt v dan\u00e9 nemovitosti trval\u00e9 bydli\u0161t\u011b, nicm\u00e9n\u011b mus\u00ed b\u00fdt schopna prok\u00e1zat, \u017ee v dan\u00e9 nemovitosti bydlela po dobu dvou let bezprost\u0159edn\u011b p\u0159ed prodejem (nap\u0159. \u00fa\u010dty za internet, energie). Toto osvobozen\u00ed se nevztahuje na p\u0159\u00edjem z <a href=\"https:\/\/www.azoloreality.cz\/prodej-nemovitosti\/\">prodeje nemovit\u00e9 v\u011bci<\/a>, pokud byla zahrnuta do obchodn\u00edho majetku, a to do dvou let od vy\u0159azen\u00ed z obchodn\u00edho majetku.<\/p>\n<h3>P\u011btilet\u00fd \u010dasov\u00fd test se m\u011bn\u00ed na desetilet\u00fd<\/h3>\n<p>P\u0159\u00edjem z prodeje nemovitosti je tak\u00e9 osvobozen v p\u0159\u00edpad\u011b, \u017ee mezi jej\u00edm nabyt\u00edm a prodejem uplyne alespo\u0148 p\u011bt let. To plat\u00ed p\u0159i prodeji v\u0161ech nemovitost\u00ed, kter\u00e9 fyzick\u00e1 osoba nabyla do 31. prosince 2020. U nemovitost\u00ed nabyt\u00fdch od 1. ledna 2021, plat\u00ed nov\u00fd \u010dasov\u00fd test, kter\u00fd se prodlu\u017euje z p\u016fvodn\u00edch p\u011bti let na deset let.<\/p>\n<h3>Uspokojen\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby<\/h3>\n<p>Dal\u0161\u00ed mo\u017enost\u00ed osvobozen\u00ed od dan\u011b z p\u0159\u00edjm\u016f p\u0159i prodeji nemovitosti je situace, kdy jsou z\u00edskan\u00e9 pen\u00edze vyu\u017eity na uspokojen\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby nap\u0159. koup\u011b vlastn\u00edho bydlen\u00ed, splacen\u00ed hypot\u00e9ky, kter\u00e1 je \u010derp\u00e1na na sou\u010dasn\u00e9 vlastn\u00ed bydlen\u00ed, rekonstrukci \u010di koupi pozemku, kde bude v\u00fdstavba zapo\u010data. Pen\u00edze je nutn\u00e9 takto vyu\u017e\u00edt do jednoho roku od prodeje. Nov\u011b je toto osvobozen\u00ed mo\u017en\u00e9 i v p\u0159\u00edpad\u011b, \u017ee osoba nesplnila podm\u00ednky pro osvobozen\u00ed dle \u010dasov\u00e9ho testu tj. 10 let, av\u0161ak pen\u00edze vyu\u017eila na obstar\u00e1n\u00ed bytov\u00e9 pot\u0159eby. Do konce roku 2020 bylo mo\u017en\u00e9 osvobodit tento p\u0159\u00edjem pouze v p\u0159\u00edpad\u011b, \u017ee dan\u00e1 osoba m\u011bla v nemovitosti bydli\u0161t\u011b po dobu krat\u0161\u00ed ne\u017e 2 roky.<\/p>\n<h4>Praktick\u00fd p\u0159\u00edklad osvobozen\u00ed majetku od dan\u011b &#8211; p\u0159\u00edklad \u010d. 1<\/h4>\n<p>Pan\u00ed Lehk\u00e1 si koupila nemovitost v prosinci 2019. V t\u00e9to nemovitosti ji\u017e od po\u010d\u00e1tku bydlela, nicm\u00e9n\u011b v lednu 2021 se rozhodla, \u017ee danou nemovitost prod\u00e1 a koup\u00ed si v\u011bt\u0161\u00ed.<\/p>\n<p>\u0158e\u0161en\u00ed:<\/p>\n<ul>\n<li>Jeliko\u017e pan\u00ed Lehk\u00e1 koupila nemovitost p\u0159ed 1. lednem 2021, pak se mus\u00ed postupovat dle zn\u011bn\u00ed z\u00e1kona, kter\u00fd byl platn\u00fd do 31. prosince 2020;<\/li>\n<li>Pan\u00ed Lehk\u00e1 nespl\u0148uje podm\u00ednky pro osvobozen\u00ed dle dvoulet\u00e9ho \u010dasov\u00e9ho testu \u2013 v nemovitosti bydlela m\u00e9n\u011b ne\u017e 2 roky;<\/li>\n<li>Pan\u00ed Lehk\u00e1 nespl\u0148uje ani podm\u00ednky pro osvobozen\u00ed dle p\u011btilet\u00e9ho \u010dasov\u00e9ho testu \u2013 nevlastnila nemovitost alespo\u0148 5 let;<\/li>\n<li>Pan\u00ed Lehk\u00e1 spl\u0148uje test uspokojen\u00ed bytov\u00e9 pot\u0159eby \u2013 bydlela toti\u017e v nemovitosti m\u00e9n\u011b ne\u017e 2 roky, ale pen\u00edze byly pou\u017eity na obstar\u00e1n\u00ed bytov\u00e9 pot\u0159eby.<\/li>\n<\/ul>\n<h4>Praktick\u00fd p\u0159\u00edklad osvobozen\u00ed majetku od dan\u011b &#8211; p\u0159\u00edklad \u010d. 2<\/h4>\n<p>Pan Siln\u00fd si koupil v prosinci 2016 nemovitost, kterou pronaj\u00edmal. V lednu 2021 se rozhodl, \u017ee danou nemovitost prod\u00e1 a pen\u00edze pou\u017eije na p\u0159estavbu rodinn\u00e9ho domu, ve kter\u00e9m \u017eije.<\/p>\n<p>\u0158e\u0161en\u00ed:<\/p>\n<ul>\n<li>Jeliko\u017e pan Siln\u00fd koupil nemovitost p\u0159ed 1. lednem 2021, pak se mus\u00ed postupovat dle zn\u011bn\u00ed z\u00e1kona, kter\u00fd byl platn\u00fd do 31. prosince 2020;<\/li>\n<li>Pan Siln\u00fd nespl\u0148uje podm\u00ednky pro osvobozen\u00ed dle dvoulet\u00e9ho \u010dasov\u00e9ho testu \u2013 v nemovitosti nebydlel dva roky;<\/li>\n<li>Pan Siln\u00fd nespl\u0148uje ani podm\u00ednky pro osvobozen\u00ed dle p\u011btilet\u00e9ho \u010dasov\u00e9ho testu \u2013 nevlastn\u00ed nemovitosti alespo\u0148 5 let;<\/li>\n<li>Jeliko\u017e pan Siln\u00fd v dan\u00e9 nemovitosti nebydlel nen\u00ed spln\u011bn ani test uspokojen\u00ed bytov\u00e9 pot\u0159eby p\u0159i bydlen\u00ed v dan\u00e9 nemovitosti m\u00e9n\u011b ne\u017e 2 roky;<\/li>\n<li>Osvobozen\u00ed v p\u0159\u00edpad\u011b vyu\u017eit\u00ed pen\u011bz na uspokojen\u00ed bytov\u00e9 pot\u0159eby, pokud nen\u00ed spln\u011bna p\u011btilet\u00e1 lh\u016fta pro osvobozen\u00ed nen\u00ed mo\u017en\u00e9 (p\u016fvodn\u00ed zn\u011bn\u00ed z\u00e1kona to neumo\u017e\u0148ovalo);<\/li>\n<li>Pan Siln\u00fd bude muset zdanit p\u0159\u00edjmy p\u0159ijat\u00e9 v souvislosti s prodejem.<\/li>\n<\/ul>\n<h4>Praktick\u00fd p\u0159\u00edklad osvobozen\u00ed majetku od dan\u011b &#8211; p\u0159\u00edklad \u010d. 3<\/h4>\n<p>Pan \u017delezn\u00fd si koupil v lednu 2021 nemovitost, kterou pronaj\u00edmal. V prosinci 2021 se rozhodl, \u017ee danou nemovitost prod\u00e1 a pen\u00edze pou\u017eije na p\u0159estavbu rodinn\u00e9ho domu, ve kter\u00e9m \u017eije.<\/p>\n<ul>\n<li>Jeliko\u017e pan \u017delezn\u00fd koupil nemovitost po 1. lednu 2021, pak se mus\u00ed postupovat dle z\u00e1kona, kter\u00fd byl platn\u00fd od 1. ledna 2021;<\/li>\n<li>Pan \u017delezn\u00fd nespln\u00ed podm\u00ednky pro osvobozen\u00ed dle dvoulet\u00e9ho ani desetilet\u00e9ho (p\u016fvodn\u011b p\u011btilet\u00fd) \u010dasov\u00e9ho testu \u2013 v nemovitosti nebydlel a nemovitost nevlastn\u00ed v\u00edce ne\u017e 10 let;<\/li>\n<li>Pan \u017delezn\u00fd spl\u0148uje podm\u00ednky pro osvobozen\u00ed, jeliko\u017e je vyu\u017eije na uspokojen\u00ed bytov\u00e9 pot\u0159eby \u2013 v nemovitosti sice nebydlel m\u00e9n\u011b ne\u017e 2 roky, ale nov\u011b je toto osvobozen\u00ed mo\u017en\u00e9 i p\u0159\u00edpad\u011b, \u017ee danou nemovitost vlastn\u00edm m\u00e9n\u011b ne\u017e 10 let a pen\u00edze jsou vyu\u017eity k obstar\u00e1n\u00ed bytov\u00e9 pot\u0159eby.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7103\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/01\/pexels-rodnae-productions-8293778-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Pod\u00e1n\u00ed ozn\u00e1men\u00ed o osvobozen\u00ed od dan\u011b z prodeje nemovitosti<\/h2>\n<p>D\u016fle\u017eit\u00e9 je, \u017ee osvobozen\u00ed dle v\u00fd\u0161e uveden\u00fdch bod\u016f je nov\u011b podm\u00edn\u011bno ozn\u00e1men\u00edm t\u00e9to skute\u010dnosti spr\u00e1vci dan\u011b. Ozn\u00e1men\u00ed by m\u011blo b\u00fdt pod\u00e1no do konce lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed, ve kter\u00e9m k jejich z\u00edsk\u00e1n\u00ed do\u0161lo, tj. pokud v roce 2021, pak do 1. dubna 2022 (alternativn\u011b 1. \u010dervence 2022 \u2013 pokud p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 poradce).<\/p>\n<h2>Jak po\u010d\u00edtat d\u00e9lku vlastnictv\u00ed majetku<\/h2>\n<p>od:<\/p>\n<ul>\n<li>z\u00e1pisu nabyt\u00ed stavby, pozemku nebo bytu do katastru nemovitost\u00ed rodi\u010di, prarodi\u010di \u010di man\u017eelkou (p\u0159i z\u00edsk\u00e1n\u00ed d\u011bd\u011bn\u00edm);<\/li>\n<li>z\u00e1pisu nabyt\u00ed stavby, pozemku nebo bytu do katastru nemovitost\u00ed v ostatn\u00edch p\u0159\u00edpadech; nebo;<\/li>\n<li>nabyt\u00ed pozemku, za p\u0159edpokladu se prod\u00e1v\u00e1 sou\u010dasn\u011b se stavbou (i kdy\u017e k nabyt\u00ed stavby do\u0161lo k jin\u00e9mu okam\u017eiku),<\/li>\n<\/ul>\n<p>do:<\/p>\n<ul>\n<li>seps\u00e1n\u00ed smlouvy o prodeji dan\u00e9 v\u011bci, nebo;<\/li>\n<li>seps\u00e1n\u00ed smlouvy o smlouv\u011b budouc\u00ed kupn\u00ed.<\/li>\n<\/ul>\n<p>Pozor lh\u016fta se po\u010d\u00edt\u00e1 skute\u010dn\u011b do data seps\u00e1n\u00ed smlouvy. Nikoliv do okam\u017eiku vkladu z\u00e1pisu do katastru nemovitost\u00ed. Pokud by byla smlouva podeps\u00e1na d\u0159\u00edve ne\u017e p\u0159ed uplynut\u00edm nap\u0159\u00edklad 5let\u00e9 nebo 10let\u00e9 lh\u016fty, pak by nebyly napln\u011bny podm\u00ednky pro osvobozen\u00ed p\u0159\u00edjmu.<\/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\/2561\">\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\/2561\">\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>Zdan\u011bn\u00ed p\u0159\u00edjmu z prodeje nemovitost\u00ed<\/h2>\n<p>Pokud nejsou <strong>podm\u00ednky pro osvobozen\u00ed od dan\u011b z p\u0159\u00edjmu spln\u011bny<\/strong>, pak jste povinni tento p\u0159\u00edjem zdanit. V takov\u00e9m p\u0159\u00edpad\u011b se bude jednat o <strong>ostatn\u00ed p\u0159\u00edjmy dle \u00a7 10 ZDP<\/strong>. Z\u00e1kladem dan\u011b pak bude rozd\u00edl mezi p\u0159\u00edjmy a v\u00fddaji souvisej\u00edc\u00ed s <a href=\"https:\/\/www.srovnani-makleru.cz\/dokument\/chci-prodat-nemovitost\/\">prodejem nemovitosti<\/a>.<\/p>\n<p>Jako v\u00fddaj lze uplatnit zaplacenou kupn\u00ed cenu (p\u0159\u00edpadn\u011b kupn\u00ed cenu sn\u00ed\u017eenou o da\u0148ov\u00e9ho odpisy p\u0159i za\u0159azen\u00ed v obchodn\u00edm majetku). D\u00e1le tak\u00e9 n\u00e1klady spojen\u00e9 s prodejem nemovitosti nap\u0159. provize realitn\u00edmu makl\u00e9\u0159i \u010di n\u00e1klady za pr\u00e1vn\u00ed slu\u017eby.<\/p>\n<h4>Praktick\u00fd p\u0159\u00edklad zdan\u011bn\u00ed p\u0159\u00edjmu z prodeje nemovitosti &#8211; p\u0159\u00edklad \u010d. 4<\/h4>\n<p>Pan Novotn\u00fd koupil v listopadu 2014 gar\u00e1\u017e, ze kter\u00e9 si ud\u011blal truhl\u00e1\u0159skou d\u00edlnu. Jeliko\u017e se pan Novotn\u00fd necht\u011bl zab\u00fdvat administrativou a veden\u00edm da\u0148ov\u00e9 evidence, rozhodl se pro uplatn\u011bn\u00ed v\u00fddaj\u016f procentem z p\u0159\u00edjm\u016f. V srpnu 2021 byl z d\u016fvodu zv\u00fd\u0161en\u00ed v\u00fdroby donucen svou truhl\u00e1\u0159skou d\u00edlnu prodat.<\/p>\n<p>Pro zjednodu\u0161en\u00ed uva\u017eujeme, \u017ee datum koup\u011b = z\u00e1pis do katastru nemovitost\u00ed a datum prodeje = podeps\u00e1n\u00ed smlouvy.<\/p>\n<p>\u0158e\u0161en\u00ed:<\/p>\n<ul>\n<li>pau\u0161alist\u00e9 nemaj\u00ed obchodn\u00ed majetek<\/li>\n<li>jedn\u00e1 se o nemovitost nabytou p\u0159ed 1. lednem 2021 tzn. m\u011bl by b\u00fdt spln\u011bn 5let\u00fd \u010dasov\u00fd test;<\/li>\n<li>lh\u016fta pro osvobozen\u00ed 5 let byla spln\u011bna<\/li>\n<\/ul>\n<p>P\u0159\u00edjem z prodeje nemovitost\u00ed bude osvobozen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obchodn\u00ed majetek fyzick\u00e9 osoby definice Nejprve bude nutn\u00e9 definovat si obchodn\u00ed majetek fyzick\u00e9 osoby. Za n\u011bj se pova\u017euje majetek, kter\u00fd je evidov\u00e1n v r\u00e1mci da\u0148ov\u00e9 &#8230;<\/p>\n","protected":false},"author":19,"featured_media":2563,"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":[64,51],"class_list":["post-2561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-fyzicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2561","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\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2561"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2561\/revisions"}],"predecessor-version":[{"id":9163,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2561\/revisions\/9163"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2563"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}