{"id":369,"date":"2014-04-29T20:00:00","date_gmt":"2014-04-29T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/infoservis-kam-se-podela-dan-dedicka-dan-darovaci-dan-prevodu-nemovitosti\/"},"modified":"2023-02-01T15:10:06","modified_gmt":"2023-02-01T14:10:06","slug":"infoservis-kam-se-podela-dan-dedicka-dan-darovaci-dan-prevodu-nemovitosti","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/infoservis-kam-se-podela-dan-dedicka-dan-darovaci-dan-prevodu-nemovitosti\/","title":{"rendered":"Infoservis: Kam se pod\u011bla da\u0148 d\u011bdick\u00e1, da\u0148 darovac\u00ed a da\u0148 z p\u0159evodu nemovitost\u00ed?"},"content":{"rendered":"

Do konce roku 2013 jsme byli zvykl\u00ed, \u017ee problematiku dan\u011b d\u011bdick\u00e9, dan\u011b darovac\u00ed a dan\u011b z p\u0159evodu nemovitost\u00ed jsme na\u0161li na jednom m\u00edst\u011b \u2013 v z\u00e1kon\u011b \u010d. 357\/1992 Sb. Tento z\u00e1kon v\u0161ak byl k 31. 12. 2013 zru\u0161en a je tedy logick\u00e9, \u017ee si mus\u00edme polo\u017eit ot\u00e1zku, zda tyto dan\u011b zanikly \u010di jejich \u00faprava se p\u0159esunula do n\u011bjak\u00fdch jin\u00fdch pr\u00e1vn\u00edch p\u0159edpis\u016f.<\/strong><\/p>\n

<\/p>\n

Autor:\u00a0Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

[toc]<\/p>\n

Dne\u0161n\u00ed pojedn\u00e1n\u00ed si klade za c\u00edl, r\u00e1mcov\u011b sezn\u00e1mit \u010dten\u00e1\u0159e se zm\u011bnou pr\u00e1vn\u00ed \u00fapravy, kter\u00e1 nabyla \u00fa\u010dinnosti 1. 1. 2014 na dan\u00edch, kter\u00e9 jsme do konce roku 2013 znali pod n\u00e1zvy: da\u0148 d\u011bdick\u00e1, da\u0148 darovac\u00ed<\/a> a da\u0148 z p\u0159evodu nemovitost\u00ed. Z\u00e1m\u011brem je pomoci \u010dten\u00e1\u0159i naj\u00edt novou pr\u00e1vn\u00ed \u00fapravu, naopak nen\u00ed c\u00edlem tohoto p\u0159\u00edsp\u011bvku detailn\u011b danou problematiku rozebrat.<\/p>\n

Pr\u00e1vn\u00ed \u00faprava \u00fa\u010dinn\u00e1 do konce roku 2013 bude d\u00e1le naz\u00fdv\u00e1na jako \u201ep\u016fvodn\u00ed pr\u00e1vn\u00ed \u00faprava\u201c, pro pr\u00e1vn\u00ed \u00fapravu 2014 bude pou\u017e\u00edv\u00e1no souslov\u00ed \u201enov\u00e1 pr\u00e1vn\u00ed \u00faprava\u201c.<\/p>\n

I. Da\u0148 z p\u0159evodu nemovitost\u00ed<\/h2>\n

Da\u0148ov\u00e1 \u00faprava p\u0159evodu nemovit\u00fdch v\u011bc\u00ed je obsa\u017eena od 1. 1. 2014 ve zbrusu nov\u00e9m pr\u00e1vn\u00edm p\u0159edpise – v z\u00e1konn\u00e9m opat\u0159en\u00ed Sen\u00e1tu \u010d. 340\/2013 Sb., o dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed.<\/p>\n

Jednou z hlavn\u00edch zm\u011bn je ur\u010den\u00ed poplatn\u00edka. V nov\u00e9 pr\u00e1vn\u00ed \u00faprav\u011b plat\u00ed, \u017ee poplatn\u00edkem je nabyvatel<\/strong>. Pouze v situaci, kdy je p\u0159ev\u00e1d\u011bna nemovit\u00e1 v\u011bc na z\u00e1klad\u011b kupn\u00ed \u010di sm\u011bnn\u00e9 smlouvy, je poplatn\u00edkem p\u0159evodce<\/strong>, pokud si v\u0161ak ve smlouv\u011b nedohodnou, \u017ee je poplatn\u00edkem nabyvatel.<\/p>\n

P\u0159edm\u011btem dan\u011b je nov\u011b tak\u00e9 nabyt\u00ed pr\u00e1va stavby<\/strong>.<\/p>\n

V\u00fdrazn\u011b byl zm\u011bn\u011bn zp\u016fsob stanoven\u00ed z\u00e1kladu dan\u011b. Z\u00e1kladem dan\u011b je nab\u00fdvac\u00ed hodnota sn\u00ed\u017een\u00e1 o uznateln\u00fd v\u00fddaj<\/strong>. Uznateln\u00fdm v\u00fddajem je odm\u011bna a n\u00e1klady prokazateln\u011b zaplacen\u00e9 poplatn\u00edkem znalci za znaleck\u00fd posudek.<\/p>\n

Za nab\u00fdvac\u00ed hodnotu<\/strong> se pova\u017euje:<\/p>\n

    \n
  • sjednan\u00e1 cena, nebo<\/li>\n
  • srovn\u00e1vac\u00ed da\u0148ov\u00e1 hodnota, nebo<\/li>\n
  • zji\u0161t\u011bn\u00e1 cena, nebo<\/li>\n
  • zvl\u00e1\u0161tn\u00ed cena.<\/li>\n<\/ul>\n

    Z\u00e1konn\u00e9 opat\u0159en\u00ed stanov\u00ed, za jak\u00fdch podm\u00ednek se pou\u017eije ta kter\u00e1 nab\u00fdvac\u00ed hodnota.<\/p>\n

    Je pot\u0159eba upozornit, \u017ee tak\u00e9 v oblasti osvobozen\u00ed do\u0161lo oproti p\u016fvodn\u00ed pr\u00e1vn\u00ed \u00faprav\u011b k v\u00fdrazn\u00fdm zm\u011bn\u00e1m.<\/p>\n

    Sazba z\u016fst\u00e1v\u00e1 ve v\u00fd\u0161i 4 %.<\/p>\n

    II. Da\u0148 d\u011bdick\u00e1 a da\u0148 darovac\u00ed<\/h2>\n

    Problematika dan\u011b d\u011bdick\u00e9 a dan\u011b darovac\u00ed \u2013 tedy bez\u00faplatn\u00e9 nabyt\u00ed majetku – nen\u00ed v nov\u00e9 pr\u00e1vn\u00ed \u00faprav\u011b \u0159e\u0161ena nov\u00fdm pr\u00e1vn\u00edm p\u0159edpisem, ale stala se sou\u010d\u00e1st\u00ed z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZDP\u201c).<\/p>\n

    A. Fyzick\u00e9 osoby<\/h3>\n

    U fyzick\u00fdch osob je pot\u0159eba upozornit na nov\u00e9 ustanoven\u00ed \u00a7 4a ZDP, kde je \u0159e\u0161eno osvobozen\u00ed bez\u00faplatn\u00fdch p\u0159\u00edjm\u016f. Zde se mimo jin\u00e9 do\u010dteme, \u017ee od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob se osvobozuje bez\u00faplatn\u00fd p\u0159\u00edjem z nabyt\u00ed d\u011bdictv\u00ed nebo odkazu, a to bez spln\u011bn\u00ed dal\u0161\u00edch podm\u00ednek<\/strong>.<\/p>\n

    Dal\u0161\u00ed osvobozen\u00ed bez\u00faplatn\u00fdch p\u0159\u00edjm\u016f najdeme v \u00a7 10 odst. 3 p\u00edsm. d) ZDP, kde jsou osvobozeny n\u00e1sleduj\u00edc\u00ed bez\u00faplatn\u00e9 p\u0159\u00edjmy:<\/p>\n

      \n
    1. od p\u0159\u00edbuzn\u00e9ho v linii p\u0159\u00edm\u00e9 a v linii vedlej\u0161\u00ed, pokud jde o sourozence, str\u00fdce, tetu, synovce nebo nete\u0159, man\u017eela, man\u017eela d\u00edt\u011bte, d\u00edt\u011bte man\u017eela, rodi\u010de man\u017eela nebo man\u017eela rodi\u010d\u016f,<\/em><\/li>\n
    2. od osoby, se kterou poplatn\u00edk \u017eil nejm\u00e9n\u011b po dobu jednoho roku p\u0159ed z\u00edsk\u00e1n\u00edm bez\u00faplatn\u00e9ho p\u0159\u00edjmu ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti a z tohoto d\u016fvodu pe\u010doval o dom\u00e1cnost nebo byl na tuto osobu odk\u00e1z\u00e1n v\u00fd\u017eivou,<\/em><\/li>\n
    3. obmy\u0161len\u00e9ho z majetku, kter\u00fd byl do sv\u011b\u0159ensk\u00e9ho fondu vy\u010dlen\u011bn nebo kter\u00fd zv\u00fd\u0161il majetek tohoto fondu osobou uvedenou v bod\u011b 1 nebo 2,<\/em><\/li>\n
    4. nabyt\u00e9 p\u0159\u00edle\u017eitostn\u011b, pokud jejich hodnota nedosahuje 15 000 K\u010d.<\/em><\/li>\n<\/ol>\n

      B. Pr\u00e1vnick\u00e9 osoby<\/h3>\n

      Osvobozen\u00ed bez\u00faplatn\u00fdch p\u0159\u00edjm\u016f od dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob bylo koncentrov\u00e1no do nov\u00e9ho ustanoven\u00ed \u00a7 19b. Zde najdeme mimo jin\u00e9 p\u0159\u00edjem z nabyt\u00ed d\u011bdictv\u00ed nebo odkazu pop\u0159. problematiku sv\u011b\u0159ensk\u00fdch fond\u016f<\/strong>.<\/p>\n

      P\u0159i \u0159e\u0161en\u00ed bez\u00faplatn\u00fdch p\u0159\u00edjm\u016f \u2013 a to plat\u00ed jak pro fyzick\u00e9 tak pr\u00e1vnick\u00e9 osoby \u2013 je nutn\u00e9 pracovat s cel\u00fdm ZDP, nelze se omezit pouze na v\u00fd\u0161e uveden\u00e1 ustanoven\u00ed!<\/strong> Tato skute\u010dnost vypl\u00fdv\u00e1 z bohu\u017eel relativn\u011b nep\u0159ehledn\u00e9 pr\u00e1vn\u00ed \u00fapravy ZDP v oblasti bez\u00faplatn\u00fdch p\u0159\u00edjm\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Do konce roku 2013 jsme byli zvykl\u00ed, \u017ee problematiku dan\u011b d\u011bdick\u00e9, dan\u011b darovac\u00ed a dan\u011b z p\u0159evodu nemovitost\u00ed jsme na\u0161li na jednom m\u00edst\u011b \u2013 v …<\/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":[12,8],"tags":[64,50],"class_list":["post-369","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-dan-z-prijmu-fyzickych-osob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/369","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=369"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/369\/revisions"}],"predecessor-version":[{"id":5393,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/369\/revisions\/5393"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}