{"id":576,"date":"2025-03-19T09:29:41","date_gmt":"2025-03-19T08:29:41","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/sazby-dane-z-pridane-hodnoty-u-stavebnich-praci\/"},"modified":"2025-03-19T09:30:37","modified_gmt":"2025-03-19T08:30:37","slug":"sazby-dane-z-pridane-hodnoty-u-stavebnich-praci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/sazby-dane-z-pridane-hodnoty-u-stavebnich-praci\/","title":{"rendered":"Sazby DPH u stavebn\u00edch prac\u00ed"},"content":{"rendered":"<h2>1. Obecn\u00e9 pravidlo<\/h2>\n<p>P\u0159i \u0159e\u0161en\u00ed problematiky stanoven\u00ed spr\u00e1vn\u00e9 sazby dan\u011b z p\u0159idan\u00e9 hodnoty (d\u00e1le tak\u00e9 \u201eda\u0148\u201c) u stavebn\u00edch prac\u00ed je nutn\u00e9 vyj\u00edt z obecn\u00e9ho pravidla, kter\u00e9 je uvedeno v \u00a7 47 z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eZDPH\u201c).<\/p>\n<p>V \u00a7 47 ZDPH je uvedeno, \u017ee u slu\u017eeb se pou\u017eije \u2013 <strong>pokud nen\u00ed uvedeno n\u011bco jin\u00e9ho<\/strong> &#8211; <strong>z\u00e1kladn\u00ed sazba dan\u011b tzn. 21 %<\/strong>. Prvn\u00ed skupinou slu\u017eeb, u kter\u00fdch se pou\u017eije jin\u00e1 ne\u017e z\u00e1kladn\u00ed sazba dan\u011b, jsou slu\u017eby uveden\u00e9 v p\u0159\u00edloze \u010d. 2 ZDPH, u t\u011bchto slu\u017eeb se pou\u017eije sn\u00ed\u017een\u00e1 sazba tzn. 12 %.<\/p>\n<h2>2. Pr\u00e1ce na dokon\u010den\u00e9 stavb\u011b pro bydlen\u00ed nebo dokon\u010den\u00e9 stavb\u011b pro soci\u00e1ln\u00ed bydlen\u00ed<\/h2>\n<p>Z pohledu dne\u0161n\u00edho \u010dl\u00e1nku je prvn\u00ed v\u00fdznamnou v\u00fdjimkou ze z\u00e1kladn\u00edho pravidla p\u0159i stanoven\u00ed sazby dan\u011b ustanoven\u00ed \u00a7 48 ZDPH. Zde se lze do\u010d\u00edst, \u017ee <strong>sn\u00ed\u017een\u00e1 sazba dan\u011b \u2013 12 % &#8211; se uplatn\u00ed p\u0159i poskytnut\u00ed stavebn\u00edch nebo mont\u00e1\u017en\u00edch prac\u00ed proveden\u00fdch na dokon\u010den\u00e9 stavb\u011b, pokud se jedn\u00e1 o stavbu pro bydlen\u00ed nebo stavbu pro soci\u00e1ln\u00ed bydlen\u00ed<\/strong>.<\/p>\n<p>Ze z\u00e1konn\u00e9ho textu je z\u0159ejm\u00e9, \u017ee aby bylo mo\u017en\u00e9 pou\u017e\u00edt sn\u00ed\u017eenou sazbu, mus\u00ed b\u00fdt spln\u011bny n\u00e1sleduj\u00edc\u00ed dv\u011b podm\u00ednky:<\/p>\n<ul>\n<li>jedn\u00e1 se o pr\u00e1ce na <strong>dokon\u010den\u00e9 stavb\u011b<\/strong> a sou\u010dasn\u011b<\/li>\n<li>stavba spl\u0148uje definici <strong>stavby pro bydlen\u00ed nebo stavby pro soci\u00e1ln\u00ed bydlen\u00ed<\/strong>.<\/li>\n<\/ul>\n<p>Prvn\u00ed podm\u00ednkou je tedy skute\u010dnost, \u017ee aby stavebn\u00ed pr\u00e1ce mohly b\u00fdt zdan\u011bny sn\u00ed\u017eenou sazbou, mus\u00ed se jednat o dokon\u010denou stavbu. Ustanoven\u00ed \u00a7 48 ZDPH tedy ne\u0159e\u0161\u00ed problematiku v\u00fdstavby.<\/p>\n<p>Druhou podm\u00ednkou pro aplikaci sn\u00ed\u017een\u00e9 sazby dan\u011b je to, aby se jednalo o stavbu pro bydlen\u00ed \u010di o stavbu pro soci\u00e1ln\u00ed bydlen\u00ed. Zde se mus\u00ed pe\u010dliv\u011b zkoumat, zda dan\u00e1 stavba spl\u0148uje defini\u010dn\u00ed znaky stavby pro bydlen\u00ed \u010di stavby pro soci\u00e1ln\u00ed bydlen\u00ed.<\/p>\n<h3>ZDPH definuje stavby pro bydlen\u00ed n\u00e1sledovn\u011b:<\/h3>\n<ol style=\"list-style-type: lower-alpha\">\n<li>stavba bytov\u00e9ho domu podle stavebn\u00edho z\u00e1kona,<\/li>\n<li>stavba rodinn\u00e9ho domu podle stavebn\u00edho z\u00e1kona,<\/li>\n<li>stavba, kter\u00e1\n<ol style=\"list-style-type: decimal\">\n<li>slou\u017e\u00ed k vyu\u017eit\u00ed stavby bytov\u00e9ho domu nebo stavby rodinn\u00e9ho domu a<\/li>\n<li>je z\u0159\u00edzena na pozemku, kter\u00fd tvo\u0159\u00ed funk\u010dn\u00ed celek s touto stavbou bytov\u00e9ho domu nebo rodinn\u00e9ho domu,<\/li>\n<\/ol>\n<\/li>\n<li>obytn\u00fd prostor,<\/li>\n<li>m\u00edstnost u\u017e\u00edvan\u00e1 spolu s obytn\u00fdm prostorem podle p\u00edsmene d), kter\u00e1 se nach\u00e1z\u00ed ve stejn\u00e9 stavb\u011b pevn\u011b spojen\u00e9 se zem\u00ed.<\/li>\n<\/ol>\n<p><strong>Pozemkem, kter\u00fd tvo\u0159\u00ed funk\u010dn\u00ed celek se stavbou pevn\u011b spojenou se zem\u00ed<\/strong>, se pro \u00fa\u010dely ZDPH rozum\u00ed pozemek, kter\u00fd slou\u017e\u00ed k provozu stavby pevn\u011b spojen\u00e9 se zem\u00ed nebo pln\u00ed jej\u00ed funkce nebo kter\u00fd je vyu\u017e\u00edv\u00e1n spolu s takovou stavbou. Touto stavbou nen\u00ed in\u017een\u00fdrsk\u00e1 s\u00ed\u0165 ve vlastnictv\u00ed jin\u00e9 osoby ne\u017e vlastn\u00edka pozemku.<\/p>\n<p><strong>Obytn\u00fdm prostorem<\/strong> se pro \u00fa\u010dely ZDPH rozum\u00ed soubor m\u00edstnost\u00ed, pop\u0159\u00edpad\u011b jednotliv\u00e1 obytn\u00e1 m\u00edstnost, kter\u00fd sv\u00fdm stavebn\u011b technick\u00fdm uspo\u0159\u00e1d\u00e1n\u00edm a vybaven\u00edm odpov\u00edd\u00e1 po\u017eadavk\u016fm na trval\u00e9 bydlen\u00ed.<\/p>\n<h3>Stavbami pro soci\u00e1ln\u00ed bydlen\u00ed se pro \u00fa\u010dely ZDPH rozum\u00ed:<\/h3>\n<ol style=\"list-style-type: lower-alpha\">\n<li>stavba bytov\u00e9ho domu podle stavebn\u00edho z\u00e1kona, v n\u011bm\u017e <strong>nen\u00ed obytn\u00fd prostor s podlahovou plochou p\u0159esahuj\u00edc\u00ed 120 m2<\/strong>,<\/li>\n<li>stavba rodinn\u00e9ho domu podle stavebn\u00edho z\u00e1kona, jeho\u017e podlahov\u00e1 plocha <strong>nep\u0159esahuje 350 m2<\/strong>,<\/li>\n<li>obytn\u00fd prostor pro soci\u00e1ln\u00ed bydlen\u00ed,<\/li>\n<li>ubytovac\u00ed za\u0159\u00edzen\u00ed pro ubytov\u00e1n\u00ed p\u0159\u00edslu\u0161n\u00edk\u016f bezpe\u010dnostn\u00edch sbor\u016f podle z\u00e1kona upravuj\u00edc\u00edho slu\u017eebn\u00ed pom\u011br p\u0159\u00edslu\u0161n\u00edk\u016f bezpe\u010dnostn\u00edch sbor\u016f nebo pro ubytov\u00e1n\u00ed st\u00e1tn\u00edch zam\u011bstnanc\u016f,<\/li>\n<li>za\u0159\u00edzen\u00ed soci\u00e1ln\u00edch slu\u017eeb poskytuj\u00edc\u00ed pobytov\u00e9 slu\u017eby podle z\u00e1kona o soci\u00e1ln\u00edch slu\u017eb\u00e1ch,<\/li>\n<li>\u0161kolsk\u00e1 za\u0159\u00edzen\u00ed pro v\u00fdkon \u00fastavn\u00ed v\u00fdchovy nebo ochrann\u00e9 v\u00fdchovy a pro preventivn\u011b v\u00fdchovnou p\u00e9\u010di, jako\u017e i st\u0159ediska v\u00fdchovn\u00e9 p\u00e9\u010de, podle z\u00e1kona upravuj\u00edc\u00edho v\u00fdkon \u00fastavn\u00ed v\u00fdchovy nebo ochrann\u00e9 v\u00fdchovy ve \u0161kolsk\u00fdch za\u0159\u00edzen\u00edch a preventivn\u011b v\u00fdchovnou p\u00e9\u010di ve \u0161kolsk\u00fdch za\u0159\u00edzen\u00edch,<\/li>\n<li>intern\u00e1ty \u0161kol samostatn\u011b z\u0159\u00edzen\u00fdch pro \u017e\u00e1ky se zdravotn\u00edm posti\u017een\u00edm podle pr\u00e1vn\u00edch p\u0159edpis\u016f upravuj\u00edc\u00edch \u0161kolsk\u00e1 v\u00fdchovn\u00e1 a ubytovac\u00ed za\u0159\u00edzen\u00ed a \u0161kolsk\u00e1 \u00fa\u010delov\u00e1 za\u0159\u00edzen\u00ed,<\/li>\n<li>d\u011btsk\u00e9 domovy pro d\u011bti do 3 let v\u011bku,<\/li>\n<li>za\u0159\u00edzen\u00ed pro d\u011bti vy\u017eaduj\u00edc\u00ed okam\u017eitou pomoc a za\u0159\u00edzen\u00ed pro v\u00fdkon p\u011bstounsk\u00e9 p\u00e9\u010de poskytuj\u00edc\u00ed p\u00e9\u010di podle z\u00e1kona upravuj\u00edc\u00edho soci\u00e1ln\u011b-pr\u00e1vn\u00ed ochranu d\u011bt\u00ed,<\/li>\n<li>speci\u00e1ln\u00ed l\u016f\u017ekov\u00e1 za\u0159\u00edzen\u00ed hospicov\u00e9ho typu,<\/li>\n<li>domovy p\u00e9\u010de o v\u00e1le\u010dn\u00e9 veter\u00e1ny,<\/li>\n<li>jin\u00e1 stavba, kter\u00e1\n<ol style=\"list-style-type: decimal\">\n<li>slou\u017e\u00ed k vyu\u017eit\u00ed staveb uveden\u00fdch v p\u00edsmenech a), b) a d) a\u017e k) a<\/li>\n<li>je z\u0159\u00edzena na pozemku, kter\u00fd tvo\u0159\u00ed s t\u011bmito stavbami funk\u010dn\u00ed celek.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h3>Obytn\u00fdm prostorem pro soci\u00e1ln\u00ed bydlen\u00ed se pro \u00fa\u010dely ZDPH rozum\u00ed:<\/h3>\n<ol style=\"list-style-type: lower-alpha\">\n<li>obytn\u00fd prostor, jeho\u017e podlahov\u00e1 plocha nep\u0159esahuje 120 m2,<\/li>\n<li>m\u00edstnost u\u017e\u00edvan\u00e1 spolu s obytn\u00fdm prostorem podle p\u00edsmene a), kter\u00e1 se nach\u00e1z\u00ed ve stejn\u00e9 stavb\u011b pevn\u011b spojen\u00e9 se zem\u00ed.<\/li>\n<\/ol>\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 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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\/576\">\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>3. Sazba dan\u011b u v\u00fdstavby nebo dod\u00e1n\u00ed stavby pro soci\u00e1ln\u00ed bydlen\u00ed<\/h2>\n<p>Druh\u00e1 v\u00fdjimka \u2013 uveden\u00e1 v \u00a7 49 ZDPH &#8211; se t\u00fdk\u00e1 ji\u017e pouze staveb pro soci\u00e1ln\u00ed bydlen\u00ed, kter\u00e9 jsme si nadefinovali v p\u0159ede\u0161l\u00e9m bod\u011b.<\/p>\n<h3>Sn\u00ed\u017eenou sazbu DPH lze uplatnit v t\u011bchto p\u0159\u00edpadech:<\/h3>\n<ol style=\"list-style-type: lower-alpha\">\n<li>P\u0159i poskytnut\u00ed stavebn\u00edch a mont\u00e1\u017en\u00edch prac\u00edch spojen\u00fdch s <strong>v\u00fdstavbou<\/strong> stavby pro soci\u00e1ln\u00ed bydlen\u00ed,<\/li>\n<li>P\u0159i poskytnut\u00ed stavebn\u00edch a mont\u00e1\u017en\u00edch prac\u00edch, kter\u00fdmi se <strong>stavba nebo prostor m\u011bn\u00ed na stavbu pro soci\u00e1ln\u00ed bydlen\u00ed<\/strong>,<\/li>\n<li>Dod\u00e1n\u00ed:\n<ol style=\"list-style-type: decimal\">\n<li>stavby pro soci\u00e1ln\u00ed bydlen\u00ed,<\/li>\n<li>pozemku, jeho\u017e sou\u010d\u00e1st\u00ed nen\u00ed jin\u00e1 stavba ne\u017e stavba pro soci\u00e1ln\u00ed bydlen\u00ed,<\/li>\n<li>pr\u00e1va stavby, jeho\u017e sou\u010d\u00e1st\u00ed nen\u00ed jin\u00e1 stavba ne\u017e stavba pro soci\u00e1ln\u00ed bydlen\u00ed, nebo<\/li>\n<li>jednotky, kter\u00e1 nezahrnuje jin\u00fd prostor ne\u017e obytn\u00fd prostor pro soci\u00e1ln\u00ed bydlen\u00ed.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h2>4. Shrnut\u00ed sazeb DPH<\/h2>\n<h3>a) Stavby pro bydlen\u00ed<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>V\u00fdstavba (\u00a7 47 ZDPH)<\/td>\n<td>21 %<\/td>\n<\/tr>\n<tr>\n<td>Opravy, udr\u017eov\u00e1n\u00ed a technick\u00e9 zhodnocen\u00ed (\u00a7 48)<\/td>\n<td>12 %<\/td>\n<\/tr>\n<tr>\n<td>Dod\u00e1n\u00ed (p\u0159evod) (\u00a7 47)<\/td>\n<td>21 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>b) Stavby pro soci\u00e1ln\u00ed bydlen\u00ed<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>V\u00fdstavba (\u00a7 49)<\/td>\n<td>12 %<\/td>\n<\/tr>\n<tr>\n<td>Opravy, udr\u017eov\u00e1n\u00ed a technick\u00e9 zhodnocen\u00ed (\u00a7 48)<\/td>\n<td>12 %<\/td>\n<\/tr>\n<tr>\n<td>Dod\u00e1n\u00ed (p\u0159evod) (\u00a7 49)<\/td>\n<td>12 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>c) Ostatn\u00ed stavby<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>V\u00fdstavba (\u00a7 47)<\/td>\n<td>21 %<\/td>\n<\/tr>\n<tr>\n<td>Opravy, udr\u017eov\u00e1n\u00ed a technick\u00e9 zhodnocen\u00ed (\u00a7 47)<\/td>\n<td>21 %<\/td>\n<\/tr>\n<tr>\n<td>Dod\u00e1n\u00ed (p\u0159evod) (\u00a7 47)<\/td>\n<td>21 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pokud by v\u0161ak byly poskytnuty stavebn\u00ed nebo mont\u00e1\u017en\u00edch pr\u00e1ce, kter\u00e9 podle sd\u011blen\u00ed \u010cesk\u00e9ho statistick\u00e9ho \u00fa\u0159adu o zaveden\u00ed Klasifikace produkce (CZ-CPA) uve\u0159ejn\u011bn\u00e9ho ve Sb\u00edrce z\u00e1kon\u016f odpov\u00eddaj\u00ed \u010d\u00edseln\u00e9mu k\u00f3du klasifikace produkce CZ-CPA 41 a\u017e 43 platn\u00e9mu od 1. ledna 2008, <strong>pl\u00e1tci, pou\u017eije se re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti<\/strong>.<\/p>\n<p>Z\u00e1v\u011brem je\u0161t\u011b uv\u00e1d\u00edm, \u017ee dod\u00e1n\u00ed vybran\u00fdch nemovit\u00fdch v\u011bc\u00ed m\u016f\u017ee b\u00fdt od DPH osvobozeno. Osvobozen\u00ed dod\u00e1n\u00ed vybran\u00fdch nemovit\u00fdch v\u011bc\u00ed bylo \u0159e\u0161eno v jednom z p\u0159edchoz\u00edch \u010dl\u00e1nk\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Obecn\u00e9 pravidlo P\u0159i \u0159e\u0161en\u00ed problematiky stanoven\u00ed spr\u00e1vn\u00e9 sazby dan\u011b z p\u0159idan\u00e9 hodnoty (d\u00e1le tak\u00e9 \u201eda\u0148\u201c) u stavebn\u00edch prac\u00ed je nutn\u00e9 vyj\u00edt z obecn\u00e9ho pravidla, &#8230;<\/p>\n","protected":false},"author":14,"featured_media":13742,"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":[65,121],"class_list":["post-576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-sazba-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/576","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=576"}],"version-history":[{"count":13,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/576\/revisions"}],"predecessor-version":[{"id":17091,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/576\/revisions\/17091"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13742"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}