{"id":4296,"date":"2022-03-02T13:00:00","date_gmt":"2022-03-02T13:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/zaznamenali-jste-zmeny-pri-osvobozeni-prijmu-z-prodeje-nemovitosti\/"},"modified":"2023-02-01T15:06:04","modified_gmt":"2023-02-01T14:06:04","slug":"zaznamenali-jste-zmeny-pri-osvobozeni-prijmu-z-prodeje-nemovitosti","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zaznamenali-jste-zmeny-pri-osvobozeni-prijmu-z-prodeje-nemovitosti\/","title":{"rendered":"Zm\u011bny p\u0159i osvobozen\u00ed p\u0159\u00edjm\u016f z prodeje nemovitosti: co si pohl\u00eddat?"},"content":{"rendered":"<p>Ji\u017e d\u00e9le ne\u017e rok m\u00e1me v z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le tak\u00e9 jen \u201eZDP\u201c) novou pr\u00e1vn\u00ed \u00fapravu osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje nemovitost\u00ed u fyzick\u00fdch osob. <strong>Zm\u011bna je velmi nebezpe\u010dn\u00e1 v tom, \u017ee nen\u00ed \u201ena prvn\u00ed pohled\u201c vid\u011bt.<\/strong><\/p>\n<p>Zm\u011bna se t\u00fdk\u00e1 nemovitost\u00ed uveden\u00fdch v \u00a7 4 odst. 1 p\u00edsm. b) ZDP a je rozebr\u00e1na v\u00a0\u010dl\u00e1nku II. tohoto pojedn\u00e1n\u00ed.<\/p>\n<h2>Osvobozen\u00ed p\u0159\u00edjmu z prodeje rodinn\u00e9ho domu a jednotky podle \u00a7 4 odst. 1 p\u00edsm. a) ZDP<\/h2>\n<h3>Definice pojm\u016f<\/h3>\n<h4><strong>Rodinn\u00fd d\u016fm podle ZDP<\/strong><\/h4>\n<p>Rodinn\u00fd d\u016fm je stavba pro bydlen\u00ed, ve kter\u00e9 v\u00edce ne\u017e polovina podlahov\u00e9 plochy odpov\u00edd\u00e1 po\u017eadavk\u016fm na trval\u00e9 rodinn\u00e9 bydlen\u00ed a je k tomuto \u00fa\u010delu ur\u010dena. Rodinn\u00fd d\u016fm m\u016f\u017ee m\u00edt nejv\u00fd\u0161e t\u0159i samostatn\u00e9 byty, nejv\u00fd\u0161e dv\u011b nadzemn\u00ed a jedno podzemn\u00ed podla\u017e\u00ed a podkrov\u00ed,<\/p>\n<h4><strong>Jednotka podle ob\u010dansk\u00e9ho z\u00e1kon\u00edku<\/strong><\/h4>\n<p>Pr\u00e1vn\u00ed pojem jednotka je definov\u00e1n ob\u010dansk\u00fdm z\u00e1kon\u00edkem v \u00a7 1159. Jednotka zahrnuje byt jako prostorov\u011b odd\u011blenou \u010d\u00e1st domu a pod\u00edl na spole\u010dn\u00fdch \u010d\u00e1stech nemovit\u00e9 v\u011bci vz\u00e1jemn\u011b spojen\u00e9 a neodd\u011bliteln\u00e9. Jednotka je v\u011bc nemovit\u00e1.<\/p>\n<h4><strong>Jednotka podle ZDP <\/strong><\/h4>\n<p>Pro \u00fa\u010dely osvobozen\u00ed p\u0159\u00edjmu z\u00a0prodeje jednotky podle \u00a7 4 odst. 1 p\u00edsm. a) mus\u00edme vych\u00e1zet z\u00a0definice ZDP. Pouze prodej jednotky, kter\u00e1 <strong>nezahrnuje nebytov\u00fd prostor jin\u00fd ne\u017e gar\u00e1\u017e, sklep nebo komoru, <\/strong>m\u016f\u017ee b\u00fdt podle tohoto ustanoven\u00ed osvobozen. Pro takto definovanou jednotku budeme d\u00e1le pou\u017e\u00edvat pojem <strong>\u201ebytov\u00e1 jednotka\u201c<\/strong>.\u00a0<\/p>\n<h3>Podm\u00ednky pro osvobozen\u00ed od p\u0159\u00edjm\u016f z prodeje nemovitosti<\/h3>\n<p>Ne\u017e se budeme zab\u00fdvat podm\u00ednkami pro osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje rodinn\u00e9ho domu \u010di bytov\u00e9 jednotky, je pot\u0159eba zd\u016fraznit, \u017ee stejn\u00fd <strong>da\u0148ov\u00fd re\u017eim budou m\u00edt takt\u00e9\u017e souvisej\u00edc\u00ed pozemky<\/strong>.<\/p>\n<h4><strong>Bydli\u0161t\u011b<\/strong><\/h4>\n<p>Aby byl p\u0159\u00edjem z\u00a0prodeje rodinn\u00e9ho domu \u010di bytov\u00e9 jednotky osvobozen, mus\u00ed b\u00fdt spln\u011bna podm\u00ednka, \u017ee <strong>prod\u00e1vaj\u00edc\u00ed tam m\u011bl bydli\u0161t\u011b d\u00e9le ne\u017e 2 roky bezprost\u0159edn\u011b p\u0159ed prodejem<\/strong>.<\/p>\n<p><strong>Bydli\u0161t\u011bm<\/strong> se pro \u00fa\u010dely ZDP rozum\u00ed m\u00edsto, kde m\u00e1 poplatn\u00edk <strong>st\u00e1l\u00fd byt za okolnost\u00ed, z nich\u017e lze usuzovat na jeho \u00famysl trvale se v tomto byt\u011b zdr\u017eovat. <\/strong>Z\u00a0toho je z\u0159ejm\u00e9, \u017ee nen\u00ed rozhoduj\u00edc\u00ed nap\u0159. trval\u00fd pobyt uveden\u00fd v\u00a0ob\u010dance. Poplatn\u00edk mus\u00ed b\u00fdt schopen spr\u00e1vci dan\u011b prok\u00e1zat, \u017ee se u n\u011bj o bydli\u0161t\u011b skute\u010dn\u011b jednalo.<\/p>\n<p>A co v\u00a0situaci, kdy m\u011bl poplatn\u00edk <strong>bezprost\u0159edn\u011b p\u0159ed prodejem<\/strong> prod\u00e1van\u00e9ho rodinn\u00e9ho domu \u010di bytov\u00e9 jednotky <strong>bydli\u0161t\u011b po dobu krat\u0161\u00ed ne\u017e 2 roky<\/strong>? V\u00a0takov\u00e9m p\u0159\u00edpad\u011b m\u016f\u017ee m\u00edt p\u0159\u00edjem osvobozen, ale za podm\u00ednky, \u017ee utr\u017een\u00e9 pen\u00edze pou\u017eije na <strong>po\u0159\u00edzen\u00ed vlastn\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/bytove-potreby-z-hlediska-zakona-o-danich-z-prijmu-od-roku-2021\/\">bytov\u00e9 pot\u0159eby<\/a><\/strong>.<\/p>\n<p>Nezbytn\u00e9 pro osvobozen\u00ed p\u0159\u00edjmu v\u00a0p\u0159\u00edpad\u011b, \u017ee jsou prost\u0159edky <strong>pou\u017eity na po\u0159\u00edzen\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby, je to, aby tento p\u0159\u00edjem byl spr\u00e1vci dan\u011b ozn\u00e1men nejpozd\u011bji do konce lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f za zda\u0148ovac\u00ed obdob\u00ed, kdy p\u0159\u00edjem obdr\u017eel!<\/strong><\/p>\n<h4><strong>Spole\u010dn\u00e9 jm\u011bn\u00ed man\u017eel\u016f<\/strong><\/h4>\n<p>Pokud je rodinn\u00fd d\u016fm \u010di bytov\u00e1 jednotka ve <strong>spole\u010dn\u00e9m jm\u011bn\u00ed man\u017eel\u016f<\/strong>, sta\u010d\u00ed, aby podm\u00ednky pro osvobozen\u00ed splnil pouze jeden z\u00a0man\u017eel\u016f. Toto v\u0161ak plat\u00ed pouze za podm\u00ednky, \u017ee prod\u00e1van\u00fd majetek nen\u00ed a ani nebyl v\u00a0obchodn\u00edm majetku ani jednoho z\u00a0man\u017eel\u016f.<\/p>\n<h3><strong>Kdy nelze p\u0159\u00edjem osvobodit<\/strong><\/h3>\n<p>P\u0159\u00edjem z\u00a0prodeje rodinn\u00e9ho domu a bytov\u00e9 jednotky <strong>nelze osvobodit<\/strong> v\u00a0t\u011bchto p\u0159\u00edpadech:<\/p>\n<ul>\n<li>pokud je nebo byl prod\u00e1van\u00fd majetek v\u00a0obchodn\u00edm majetku a to do 2 let od jeho vy\u0159azen\u00ed,<\/li>\n<li>p\u0159\u00edjem z\u00a0budouc\u00edho prodeje, pokud je dosa\u017een v\u00a0dob\u011b do 2 let od nabyt\u00ed vlastnictv\u00ed,<\/li>\n<li>p\u0159\u00edjem z\u00a0budouc\u00edho prodeje, pokud je dosa\u017een v\u00a0dob\u011b do 2 let od jeho vy\u0159azen\u00ed z\u00a0obchodn\u00edho majetku.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7654\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/ronnie-george-z11gbBo13ro-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Osvobozen\u00ed prodeje ostatn\u00edch nemovitost\u00ed podle \u00a7 4 odst. 1 p\u00edsm. b) ZDP<\/h2>\n<p>Toto ustanoven\u00ed \u0159e\u0161\u00ed osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje <strong>v\u0161ech nemovitost\u00ed nebo <a href=\"https:\/\/www.spolehlivevykupy.cz\/\">vypo\u0159\u00e1d\u00e1n\u00ed spoluvlastnictv\u00ed k\u00a0nemovitostem<\/a> a to v\u010detn\u011b p\u0159\u00edjm\u016f z\u00a0prodeje rodinn\u00e9ho domu \u010di bytov\u00e9 jednotky, kter\u00e9 nejsou osvobozen\u00e9 podle \u00a7 4 odst. 1 p\u00edsm. a).<\/strong><\/p>\n<p>U tohoto osvobozen\u00ed bych r\u00e1d upozornil na legislativn\u00ed zm\u011bnu, kter\u00e1 bude <strong>z\u0159ejm\u011b \u010dinit v\u00a0praxi nejv\u011bt\u0161\u00ed probl\u00e9my a bude zde doch\u00e1zet \u2013 alespo\u0148 se tak domn\u00edv\u00e1m \u2013 k\u00a0nejv\u011bt\u0161\u00ed chybovosti!<\/strong><\/p>\n<p>Probl\u00e9m spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee vlivem p\u0159echodn\u00fdch ustanoven\u00ed k\u00a0z\u00e1konu \u010d. 386\/2020 Sb., doch\u00e1z\u00ed k <strong>\u201evytvo\u0159en\u00ed\u201c dvou kategori\u00ed nemovitost\u00ed \u2013 <\/strong>prvn\u00ed jsou nemovitosti po\u0159\u00edzen\u00e9 do 31. 12. 2020 a druhou skupinu tvo\u0159\u00ed nemovitosti po\u0159\u00edzen\u00e9 po 31. 12. 2020. Ka\u017ed\u00e1 skupina se chov\u00e1 z\u00a0hlediska osvobozen\u00ed da\u0148ov\u011b jinak!<\/p>\n<h3>Nemovitosti po\u0159\u00edzen\u00e9 do 31. 12. 2020<\/h3>\n<p>Pro osvobozen\u00ed p\u0159\u00edjmu pro prodeje t\u011bchto nemovitost\u00ed plat\u00ed st\u00e1le <strong>5 let\u00e1 lh\u016fta mezi nabyt\u00edm vlastnictv\u00ed a prodejem. <\/strong><\/p>\n<p>Pokud byla nemovitost <strong>nabyta d\u011bd\u011bn\u00edm od z\u016fstavitele v\u00a0linii p\u0159\u00edm\u00e9 \u010di od man\u017eela, doba se zkracuje o dobu, kdy nemovitost z\u016fstavitel vlastnil.<\/strong> Obdobn\u011b se doba zkracuje u pozemk\u016f nabyt\u00fdch v\u00fdm\u011bnou v\u00a0r\u00e1mci pozemkov\u00fdch \u00faprav.<\/p>\n<p>Na tomto m\u00edst\u011b je pot\u0159eba zd\u016fraznit, \u017ee <strong>p\u0159i nespln\u011bn\u00ed 5 let\u00e9 lh\u016fty nen\u00ed v\u016fbec podstatn\u00e9, na co pou\u017eijeme pen\u00edze z\u00a0tahov\u00e9ho prodeje. I kdybychom pou\u017eili utr\u017een\u00e9 pen\u00edze na po\u0159\u00edzen\u00ed bytov\u00e9 pot\u0159eby, p\u0159\u00edjem osvobozen nen\u00ed!<\/strong>\u00a0<\/p>\n<h4><strong>Kdy nelze p\u0159\u00edjem osvobodit<\/strong><\/h4>\n<p>P\u0159\u00edjem z\u00a0prodeje nemovitosti \u010di vypo\u0159\u00e1d\u00e1n\u00ed <strong>nelze osvobodit<\/strong> v\u00a0t\u011bchto p\u0159\u00edpadech:<\/p>\n<ul>\n<li>pokud je nebo byl prod\u00e1van\u00fd majetek v\u00a0obchodn\u00edm majetku a to do 5 let od jeho vy\u0159azen\u00ed,<\/li>\n<li>p\u0159\u00edjem z\u00a0budouc\u00edho prodeje, pokud je dosa\u017een v\u00a0dob\u011b do 5 let od nabyt\u00ed vlastnictv\u00ed,<\/li>\n<li>p\u0159\u00edjem z\u00a0budouc\u00edho prodeje, pokud je dosa\u017een v\u00a0dob\u011b do 5 let od jeho vy\u0159azen\u00ed z\u00a0obchodn\u00edho majetku,<\/li>\n<li>prodej pr\u00e1va stavby, nen\u00ed-li z\u0159\u00edzena stavba odpov\u00eddaj\u00edc\u00ed pr\u00e1vu stavby.<\/li>\n<\/ul>\n<h3>Nemovitosti po\u0159\u00edzen\u00e9 po 31. 12. 2020<\/h3>\n<p>Rozd\u00edly u nemovitost\u00ed po\u0159\u00edzen\u00fdch po 31. 12. 2020 jsou oproti \u201estar\u00fdm\u201c nemovitostem tyto:<\/p>\n<ul>\n<li>pro osvobozen\u00ed plat\u00ed nov\u011b <strong>10 let\u00e1 doba mezi nabyt\u00edm vlastnictv\u00ed a prodejem<\/strong>,<\/li>\n<li>pokud nen\u00ed spln\u011bna 10 let\u00e1 doba, ale <strong>prost\u0159edky jsou pou\u017eity na po\u0159\u00edzen\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby, p\u0159\u00edjem je osvobozen! <\/strong><\/li>\n<\/ul>\n<p>Pou\u017eit\u00ed prost\u0159edk\u016f na vlastn\u00ed bytov\u00e9 pot\u0159eby je nutn\u00e9 <strong>ozn\u00e1mit finan\u010dn\u00edmu \u00fa\u0159adu<\/strong>.<\/p>\n<p>Obdobn\u011b jako u nemovitost\u00ed po\u0159\u00edzen\u00fdch do 31. 12. 2020 plat\u00ed, \u017ee u zd\u011bd\u011bn\u00fdch nemovitost\u00ed od z\u016fstavitele v\u00a0linii p\u0159\u00edm\u00e9 nebo od man\u017eela a v\u00a0p\u0159\u00edpad\u011b pozemk\u016f nabyt\u00fdch v\u00fdm\u011bnou v\u00a0r\u00e1mci pozemkov\u00fdch \u00faprav se <strong>doba 10 let takt\u00e9\u017e zkracuje<\/strong>.<\/p>\n<p>Takt\u00e9\u017e <strong>nelze p\u0159\u00edjem osvobodit za situace<\/strong>:<\/p>\n<ul>\n<li>pokud je nebo byl prod\u00e1van\u00fd majetek v\u00a0obchodn\u00edm majetku a to do 10 let od jeho vy\u0159azen\u00ed,<\/li>\n<li>p\u0159\u00edjem z\u00a0budouc\u00edho prodeje, pokud je dosa\u017een v\u00a0dob\u011b do 10 let od nabyt\u00ed vlastnictv\u00ed,<\/li>\n<li>p\u0159\u00edjem z\u00a0budouc\u00edho prodeje, pokud je dosa\u017een v\u00a0dob\u011b do 10 let od jeho vy\u0159azen\u00ed z\u00a0obchodn\u00edho majetku,<\/li>\n<li>prodej pr\u00e1va stavby, nen\u00ed-li z\u0159\u00edzena stavba odpov\u00eddaj\u00edc\u00ed pr\u00e1vu stavby.<\/li>\n<\/ul>\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    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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\/4296\">\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>Osvobozen\u00ed nabyt\u00ed vlastnictv\u00ed k jednotce podle \u00a7 4 odst. 1 p\u00edsm. v)<\/h2>\n<p>Od dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob je d\u00e1le osvobozen p\u0159\u00edjem:<\/p>\n<ul>\n<li>z\u00edskan\u00fd formou nabyt\u00ed vlastnictv\u00ed k\u00a0bytov\u00e9 jednotce jako n\u00e1hrada za uvoln\u011bn\u00ed jin\u00e9 bytov\u00e9 jednotky,<\/li>\n<li>n\u00e1hrada (odstupn\u00e9) za uvoln\u011bn\u00ed bytov\u00e9 jednotky za podm\u00ednky po\u0159\u00edzen\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby,<\/li>\n<li>p\u0159\u00edjem z\u00a0\u00faplatn\u00e9ho p\u0159evodu \u010dlenstv\u00ed v\u00a0dru\u017estvu za podm\u00ednky po\u0159\u00edzen\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby.<\/li>\n<\/ul>\n<p>Op\u011bt je pro osvobozen\u00ed p\u0159\u00edjmu z\u00a0titulu <strong>pou\u017eit\u00ed prost\u0159edk\u016f pro po\u0159\u00edzen\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby nezbytn\u00e9, aby byl p\u0159\u00edjem spr\u00e1vci dan\u011b ozn\u00e1men.<\/strong><\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ji\u017e d\u00e9le ne\u017e rok m\u00e1me v z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le tak\u00e9 jen \u201eZDP\u201c) novou pr\u00e1vn\u00ed \u00fapravu osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje nemovitost\u00ed u fyzick\u00fdch osob. Zm\u011bna &#8230;<\/p>\n","protected":false},"author":14,"featured_media":4298,"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":[77,124,68,57],"class_list":["post-4296","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-danove-priznani","tag-ostatni-prijmy","tag-osvobozeni-od-dane","tag-zdanovaci-obdobi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4296","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=4296"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4296\/revisions"}],"predecessor-version":[{"id":9169,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4296\/revisions\/9169"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4298"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}