{"id":461,"date":"2025-01-14T13:20:37","date_gmt":"2025-01-14T12:20:37","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prijmy-z-najmu-nemovite-veci\/"},"modified":"2025-01-14T13:20:39","modified_gmt":"2025-01-14T12:20:39","slug":"prijmy-z-najmu-nemovite-veci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/prijmy-z-najmu-nemovite-veci\/","title":{"rendered":"P\u0159\u00edjmy z n\u00e1jmu nemovit\u00e9 v\u011bci"},"content":{"rendered":"<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) upravuje zdan\u011bn\u00ed p\u0159\u00edjm\u016f z n\u00e1jmu v \u00a7 9. ZDP pova\u017euje za p\u0159\u00edjmy z n\u00e1jmu:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>p\u0159\u00edjmy z n\u00e1jmu nemovit\u00fdch v\u011bc\u00ed nebo byt\u016f,<\/li>\n<li>p\u0159\u00edjmy z n\u00e1jmu movit\u00fdch v\u011bc\u00ed, krom\u011b p\u0159\u00edle\u017eitostn\u00e9ho n\u00e1jmu, kter\u00fd \u0159ad\u00ed mezi tzv. ostatn\u00ed p\u0159\u00edjmy uveden\u00e9 v \u00a7 10 ZDP.<\/li>\n<\/ol>\n<p>Pro spr\u00e1vn\u00e9 za\u0159azen\u00ed p\u0159\u00edjm\u016f z n\u00e1jmu pod \u00a7 9 je nutn\u00e9 zkoumat, zda dosa\u017een\u00e9 p\u0159\u00edjmy nemaj\u00ed vazbu na majetek, kter\u00fd m\u00e1 poplatn\u00edk ve sv\u00e9m <strong>obchodn\u00edm majetku<\/strong>. V takov\u00e9m p\u0159\u00edpad\u011b by se jednalo o p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti, kter\u00e9 krom\u011b zdan\u011bn\u00ed <strong>podl\u00e9haj\u00ed takt\u00e9\u017e odvod\u016fm zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed<\/strong>.<\/p>\n<p>Za p\u0159\u00edjem z n\u00e1jmu nemovit\u00e9 v\u011bci se pova\u017euje i p\u0159\u00edjem z podn\u00e1jmu pop\u0159. podpodn\u00e1jmu.<\/p>\n<p><strong>Nemovit\u00fdmi v\u011bcmi<\/strong> jsou podle nov\u00e9ho ob\u010dansk\u00e9ho z\u00e1kon\u00edku (d\u00e1le jen \u201eNOZ\u201c) tyto majetkov\u00e9 hodnoty:<\/p>\n<ul>\n<li>pozemky,<\/li>\n<li>podzemn\u00ed stavby se samostatn\u00fdm \u00fa\u010delov\u00fdm ur\u010den\u00edm,<\/li>\n<li>v\u011bcn\u00e1 pr\u00e1va k nim se v\u00e1\u017e\u00edc\u00ed,<\/li>\n<li>pr\u00e1va, kter\u00e1 za nemovit\u00e9 v\u011bci prohl\u00e1s\u00ed z\u00e1kon (nap\u0159. dle NOZ pr\u00e1vo stavby),<\/li>\n<li>ur\u010dit\u00e1 v\u011bc, kter\u00e1 nen\u00ed podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu sou\u010d\u00e1st\u00ed pozemku, a nelze-li takovou v\u011bc p\u0159en\u00e9st z m\u00edsta na m\u00edsto bez poru\u0161en\u00ed jej\u00ed podstaty.<\/li>\n<\/ul>\n<p>Podle Pokynu GF\u0158 D-59 nejsou \u00fahrady za ceny slu\u017eeb spojen\u00fdch s u\u017e\u00edv\u00e1n\u00edm nemovit\u00fdch v\u011bc\u00ed sou\u010d\u00e1st\u00ed n\u00e1jemn\u00e9ho. Pod pojmem slu\u017eby si p\u0159edstavme nap\u0159. vyt\u00e1p\u011bn\u00ed, dod\u00e1vka vody, \u00faklid spole\u010dn\u00fdch prostor, revize kom\u00edn\u016f, osv\u011btlen\u00ed apod. Jde o slu\u017eby, kter\u00e9 sice <strong>pronaj\u00edmatel pro n\u00e1jemce zaji\u0161\u0165uje, ale s\u00e1m je neposkytuje. Pronaj\u00edmatel by p\u0159\u00edjmy za tyto slu\u017eby nem\u011bl zahrnovat mezi zdaniteln\u00e9 p\u0159\u00edjmy a naopak platby vydan\u00e9 za tyto slu\u017eby nejsou samoz\u0159ejm\u011b v\u00fddaji da\u0148ov\u00fdmi<\/strong>.<\/p>\n<p>Jin\u00e1 situace by byla, pokud by n\u011bkter\u00e9 slu\u017eby poskytoval p\u0159\u00edmo s\u00e1m pronaj\u00edmatel, v tomto p\u0159\u00edpad\u011b by se <strong>jednalo o zdaniteln\u00fd p\u0159\u00edjem pronaj\u00edmatele, kter\u00fd by nav\u00edc jako p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti podl\u00e9hal pojistn\u00e9mu<\/strong>.<\/p>\n<p>Pokud plynou p\u0159\u00edjmy z n\u00e1jmu man\u017eel\u016fm ze <strong>spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f, zda\u0148uj\u00ed se jen u jednoho z man\u017eel\u016f<\/strong>, a to i v p\u0159\u00edpad\u011b, \u017ee plynou z v\u00edce pronajat\u00fdch nemovit\u00fdch v\u011bc\u00ed. Tato skute\u010dnost m\u016f\u017ee hr\u00e1t v\u00fdznamnou roli p\u0159i da\u0148ov\u00e9 optimalizaci poplatn\u00edk\u016f dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/p>\n<p>Poplatn\u00edk se &#8211; v obecn\u00e9 rovin\u011b &#8211; m\u016f\u017ee rozhodnout, zda p\u0159i stanoven\u00ed d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b u p\u0159\u00edjm\u016f z n\u00e1jmu uplatn\u00ed <strong>prok\u00e1zan\u00e9 v\u00fddaje nebo se rozhodne pro uplatn\u011bn\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f, kter\u00e9 \u010din\u00ed 30 % z dosa\u017een\u00fdch p\u0159\u00edjm\u016f, maxim\u00e1ln\u011b v\u0161ak pau\u0161\u00e1ln\u00ed v\u00fddaje mohou \u010dinit 600 000 K\u010d<\/strong>. Pokud se rozhodne pro jeden ze zp\u016fsob\u016f uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f, mus\u00ed b\u00fdt tomuto re\u017eimu podrobeny ve\u0161ker\u00e9 p\u0159\u00edjmy tvo\u0159\u00edc\u00ed d\u00edl\u010d\u00ed z\u00e1klad dan\u011b podle \u00a79. Nelze u p\u0159\u00edjm\u016f z jedn\u00e9 nemovit\u00e9 v\u011bci uplatnit prok\u00e1zan\u00e9 a u druh\u00e9 pau\u0161\u00e1ln\u00ed v\u00fddaje.<\/p>\n<p>V\u00fd\u0161e uveden\u00e1 mo\u017enost rozhodnut\u00ed, zda poplatn\u00edk pou\u017eije prok\u00e1zan\u00e9 v\u00fddaje \u010di pou\u017eije pau\u0161\u00e1l, v\u0161ak neplat\u00ed za situace, kdy <strong>nejsou p\u0159\u00edjmy a v\u00fddaje rozd\u011bleny mezi spoluvlastn\u00edky ve v\u00fd\u0161i jejich spoluvlastnick\u00fdch pod\u00edl\u016f. V tomto p\u0159\u00edpad\u011b m\u016f\u017eou b\u00fdt uplatn\u011bny v\u00fddaje ve form\u011b prok\u00e1zan\u00fdch v\u00fddaj\u016f, pau\u0161\u00e1l nen\u00ed mo\u017en\u00e9 pou\u017e\u00edt<\/strong>.<\/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\/461\">\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\/461\">\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<h3>P\u0159\u00edklad:<\/h3>\n<p>Nemovit\u00e1 v\u011bc m\u00e1 dva spoluvlastn\u00edky, ka\u017ed\u00fd vlastn\u00ed ide\u00e1ln\u00ed polovinu. Spoluvlastn\u00edci se domluv\u00ed, \u017ee danou nemovitou v\u011bc budou pronaj\u00edmat s t\u00edm, \u017ee ve\u0161ker\u00fd p\u0159\u00edjem bude pat\u0159it pouze jednomu z nich. Tento poplatn\u00edk m\u016f\u017ee proti dosa\u017een\u00fdm p\u0159\u00edjm\u016fm uplatnit pouze prok\u00e1zan\u00e9 v\u00fddaje, pau\u0161\u00e1ln\u00ed v\u00fddaje nelze pou\u017e\u00edt.<\/p>\n<p>Podle GF\u0158 lze mimo jin\u00e9 jako <strong>da\u0148ov\u011b \u00fa\u010dinn\u00e9 v\u00fddaje<\/strong> uplatnit:<\/p>\n<ul>\n<li>provozn\u00ed v\u00fddaje do tzv. fondu oprav a na \u00fa\u010det spole\u010denstv\u00ed vlastn\u00edk\u016f,<\/li>\n<li>rezervy na opravu,<\/li>\n<li>odpisy.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) upravuje zdan\u011bn\u00ed p\u0159\u00edjm\u016f z n\u00e1jmu v \u00a7 9. ZDP pova\u017euje za p\u0159\u00edjmy z n\u00e1jmu: p\u0159\u00edjmy z n\u00e1jmu &#8230;<\/p>\n","protected":false},"author":14,"featured_media":16349,"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":[50,87,97],"class_list":["post-461","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-najem","tag-nemovity-majetek"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/461","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=461"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/461\/revisions"}],"predecessor-version":[{"id":16350,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/461\/revisions\/16350"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16349"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}