{"id":358,"date":"2014-02-25T22:00:00","date_gmt":"2014-02-25T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/dodani-vybranych-nemovitych-veci-z-pohledu-dph\/"},"modified":"2023-02-01T15:10:07","modified_gmt":"2023-02-01T14:10:07","slug":"dodani-vybranych-nemovitych-veci-z-pohledu-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/dodani-vybranych-nemovitych-veci-z-pohledu-dph\/","title":{"rendered":"Infoservis: Dod\u00e1n\u00ed vybran\u00fdch nemovit\u00fdch v\u011bc\u00ed z pohledu DPH"},"content":{"rendered":"<p><strong>Jednou z v\u011bc\u00ed, kter\u00e9 se od leto\u0161n\u00edho roku v z\u00e1kon\u011b o dani z p\u0159idan\u00e9 hodnoty z\u00e1sadn\u011b zm\u011bnily, je zdan\u011bn\u00ed respektive osvobozen\u00ed dod\u00e1n\u00ed vybran\u00fdch nemovit\u00fdch v\u011bc\u00ed. Celou z\u00e1le\u017eitost umoc\u0148uje fakt, \u017ee finan\u010dn\u00ed \u010d\u00e1stky p\u0159i p\u0159evodech nemovit\u00fdch v\u011bc\u00ed nejsou zanedbateln\u00e9.<\/strong><\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: left;\"><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n<p style=\"text-align: justify;\">Z\u00e1konn\u00e9 opat\u0159en\u00ed Sen\u00e1tu \u010d. 344\/2013 Sb., o zm\u011bn\u011b da\u0148ov\u00fdch z\u00e1kon\u016f v souvislosti s rekodifikac\u00ed soukrom\u00e9ho pr\u00e1va a o zm\u011bn\u011b da\u0148ov\u00fdch z\u00e1kon\u016f od 1. ledna leto\u0161n\u00edho roku v\u00fdrazn\u00fdm zp\u016fsobem znovelizovalo problematiku dod\u00e1n\u00ed vybran\u00fdch nemovit\u00fdch v\u011bc\u00ed v z\u00e1kon\u011b o dani z p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eZDPH\u201c). Z\u00e1konod\u00e1rce opustil tradi\u010dn\u00ed pojmy \u201ep\u0159evod staveb, byt\u016f a nebytov\u00fdch prostor\u201c, \u201ep\u0159evod pozemk\u016f\u201c a \u201ep\u0159evod stavebn\u00edch pozemk\u016f\u201c a nahradil je nov\u00fdm souslov\u00edm \u201edod\u00e1n\u00ed vybran\u00fdch nemovit\u00fdch v\u011bc\u00ed\u201c.<\/p>\n<p>Dod\u00e1n\u00edm vybran\u00e9 nemovit\u00e9 v\u011bci se pro \u00fa\u010dely osvobozen\u00ed od DPH rozum\u00ed dod\u00e1n\u00ed:<\/p>\n<ul>\n<li>pozemku,<\/li>\n<li>pr\u00e1va stavby,<\/li>\n<li>stavby,<\/li>\n<li>podzemn\u00ed stavby se samostatn\u00fdm \u00fa\u010delov\u00fdm ur\u010den\u00edm,<\/li>\n<li>in\u017een\u00fdrsk\u00e9 s\u00edt\u011b,<\/li>\n<li>jednotky.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Podle Informace Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed (d\u00e1le jen \u201eGF\u0158\u201c), kter\u00e1 byla k dod\u00e1n\u00ed vybran\u00fdch nemovit\u00fdch v\u011bc\u00ed vyd\u00e1na, se jedn\u00e1 vesm\u011bs o pojmy koresponduj\u00edc\u00edmi s pojmoslov\u00edm nov\u00e9ho ob\u010dansk\u00e9ho z\u00e1kon\u00edku, s t\u00edm, \u017ee pojem stavba je nutno ch\u00e1pat v kontextu evropsk\u00e9 sm\u011brnice upravuj\u00edc\u00ed DPH jako stavbu pevn\u011b spojenou se zem\u00ed (pevn\u00fdm z\u00e1kladem nebo jinak).<\/p>\n<h2>Dod\u00e1n\u00ed pozemku<\/h2>\n<p>V ZDPH ji\u017e od 1. 1. 2014 nen\u00ed definov\u00e1n stavebn\u00ed pozemek, nov\u011b je osvobozen\u00ed dod\u00e1n\u00ed pozemku \u0159e\u0161eno na dvou m\u00edstech v ZDPH:<\/p>\n<h3>1.\tOsvobozen\u00ed dle \u00a7 56 odst. 2 ZDPH<\/h3>\n<p>Dod\u00e1n\u00ed pozemku je osvobozeno p\u0159i spln\u011bn\u00ed n\u00e1sleduj\u00edc\u00edch podm\u00ednek:<\/p>\n<ul>\n<li>na pozemku nen\u00ed z\u0159\u00edzena stavba spojen\u00e1 se zem\u00ed pevn\u00fdm z\u00e1kladem nebo in\u017een\u00fdrsk\u00e1 s\u00ed\u0165, a<\/li>\n<li>nem\u016f\u017ee b\u00fdt podle platn\u00e9ho a \u00fa\u010dinn\u00e9ho stavebn\u00edho povolen\u00ed nebo ud\u011blen\u00ed souhlasu s proveden\u00edm ohl\u00e1\u0161en\u00e9 stavby provedena stavba.<\/li>\n<\/ul>\n<p>Aby bylo dod\u00e1n\u00ed od DPH osvobozeno, mus\u00ed b\u00fdt ob\u011b podm\u00ednky spln\u011bny kumulativn\u011b. Pokud bude na pozemku stavba movit\u00e1 (bez pevn\u00e9ho spojen\u00ed se zem\u00ed), nebr\u00e1n\u00ed to osvobozen\u00ed od DPH.\n<\/p>\n<h3>2.\tOsvobozen\u00ed dle \u00a7 56 odst. 3 ZDPH<\/h3>\n<p>Pokud nen\u00ed dod\u00e1n\u00ed pozemku osvobozeno od DPH podle \u00a7 56 odst. 2 ZDPH, je\u0161t\u011b to automaticky neznamen\u00e1, \u017ee dod\u00e1n\u00ed bude podl\u00e9hat DPH. Je pot\u0159eba zkoumat, zda nebudou spln\u011bny podm\u00ednky uveden\u00e9 v \u00a7 56 odst. 3 ZDPH.\n<\/p>\n<p>Zde je pot\u0159eba vych\u00e1zet &#8211; dle informace GF\u0158 \u2013 z principu ned\u011blitelnosti re\u017eimu zdan\u011bn\u00ed stavby a p\u0159il\u00e9haj\u00edc\u00edho pozemku. Jin\u00fdmi slovy to znamen\u00e1, \u017ee pokud se na pozemku nach\u00e1z\u00ed stavba (pevn\u011b spojen\u00e1 se zem\u00ed) od jej\u00edho\u017e prvn\u00edho kolauda\u010dn\u00edho souhlasu nebo ode dne, kdy bylo zapo\u010dato prvn\u00ed u\u017e\u00edv\u00e1n\u00ed stavby, a to k tomu dni, kter\u00fd nastane d\u0159\u00edve, uplynulo v\u00edce ne\u017e 5 let, je dod\u00e1n\u00ed osvobozeno. Da\u0148ov\u00fd re\u017eim pozemku je ur\u010den re\u017eimem stavby na n\u011bm um\u00edst\u011bn\u00e9. Situace kdy je stavba ve vlastnictv\u00ed jin\u00e9 osoby ne\u017e osoby dod\u00e1vaj\u00edc\u00ed pozemek na da\u0148ov\u00e9 posouzen\u00ed dod\u00e1n\u00ed pozemku nem\u00e1 vliv. GF\u0158 d\u00e1le uv\u00e1d\u00ed, \u017ee bude-li stavba um\u00edst\u011bna, by\u0165 i jen \u010d\u00e1ste\u010dn\u011b, na v\u00edce parcel\u00e1ch, budou v\u0161echny parcely n\u00e1sledovat da\u0148ov\u00fd re\u017eim stavby.<\/p>\n<p>D\u016fle\u017eit\u00e9 pro pl\u00e1tce je to, \u017ee i kdy\u017e spln\u00ed podm\u00ednky pro uplatn\u011bn\u00ed osvobozen\u00ed podle \u00a7 56 odst. 3 (tzn. p\u011btilet\u00fd \u010dasov\u00fd test), m\u016f\u017eou se rozhodnout, \u017ee i po uplynut\u00ed t\u00e9to lh\u016fty m\u016f\u017eou p\u0159i dod\u00e1n\u00ed vybran\u00e9 nemovit\u00e9 v\u011bci uplatnit DPH. D\u016fvodem pro uplatn\u011bn\u00ed DPH na dod\u00e1n\u00ed vybran\u00e9 nemovit\u00e9 v\u011bci tak m\u016f\u017ee b\u00fdt skute\u010dnost, aby v p\u0159\u00edpad\u011b, \u017ee p\u0159i po\u0159\u00edzen\u00ed resp. p\u0159i stavebn\u00edch \u00faprav\u00e1ch byl uplatn\u011bn odpo\u010det DPH na vstupu, nemusel prov\u00e9st \u00fapravu odpo\u010dtu dan\u011b. Mo\u017enost uplatnit da\u0148 na dod\u00e1n\u00ed vybran\u00e9 nemovit\u00e9 v\u011bci je v\u0161ak d\u00e1na pouze pro dod\u00e1n\u00ed uveden\u00e9 v \u00a7 56 odst. 3 ale nikoliv v \u00a7 56 odst. 2.<\/p>\n<h2>Dod\u00e1n\u00ed ostatn\u00edch vybran\u00fdch nemovit\u00fdch v\u011bc\u00ed s v\u00fdjimkou pozemku<\/h2>\n<p>U dod\u00e1n\u00ed ostatn\u00edch vybran\u00fdch nemovit\u00fdch v\u011bc\u00ed krom\u011b pozemk\u016f plat\u00ed, \u017ee dod\u00e1n\u00ed je od DPH osvobozeno po uplynut\u00ed 5 let od vyd\u00e1n\u00ed prvn\u00edho kolauda\u010dn\u00edho souhlasu nebo ode dne, kdy bylo zapo\u010dato prvn\u00ed u\u017e\u00edv\u00e1n\u00ed stavby, a to k tomu dni, kter\u00fd nastane d\u0159\u00edve. <\/p>\n<p>Takt\u00e9\u017e plat\u00ed, \u017ee po uplynut\u00ed v\u00fd\u0161e zm\u00edn\u011bn\u00e9 p\u011btilet\u00e9 lh\u016fty se pl\u00e1tce m\u016f\u017ee rozhodnout, \u017ee dod\u00e1n\u00ed bude podl\u00e9hat DPH.<\/p>\n<h2>Obrat pro \u00fa\u010dely ZDPH<\/h2>\n<p>Pokud je dod\u00e1n\u00ed vybran\u00fdch nemovit\u00fdch v\u011bc\u00ed od DPH osvobozeno a nejedn\u00e1 se o dopl\u0148kovou \u010dinnost uskute\u010dn\u011bnou jednor\u00e1zov\u011b, po\u010d\u00edt\u00e1 se do obratu. Naproti tomu n\u00e1jem vybran\u00fdch movit\u00fdch v\u011bc\u00ed se do obratu pro \u00fa\u010dely ZDPH nepo\u010d\u00edt\u00e1 bez jak\u00fdchkoliv podm\u00ednek.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jednou z v\u011bc\u00ed, kter\u00e9 se od leto\u0161n\u00edho roku v z\u00e1kon\u011b o dani z p\u0159idan\u00e9 hodnoty z\u00e1sadn\u011b zm\u011bnily, je zdan\u011bn\u00ed respektive osvobozen\u00ed dod\u00e1n\u00ed vybran\u00fdch nemovit\u00fdch v\u011bc\u00ed. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[65,97],"class_list":["post-358","post","type-post","status-publish","format-standard","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-nemovity-majetek"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/358","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=358"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/358\/revisions"}],"predecessor-version":[{"id":5387,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/358\/revisions\/5387"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}