{"id":653,"date":"2025-01-14T11:10:39","date_gmt":"2025-01-14T10:10:39","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/pravo-stavby\/"},"modified":"2025-01-14T11:10:41","modified_gmt":"2025-01-14T10:10:41","slug":"pravo-stavby","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/pravo-stavby\/","title":{"rendered":"Pr\u00e1vo stavby z pohledu dan\u00ed"},"content":{"rendered":"<p>Pokud firma zva\u017euje realizaci nov\u00e9 stavby, m\u00e1 ve sv\u00e9 podstat\u011b dv\u011b mo\u017enosti, kde stavba bude postavena \u2013 bu\u010f na sv\u00e9m pozemku nebo na pozemku ciz\u00edm. V\u00a0dne\u0161n\u00edm \u010dl\u00e1nku se zam\u011b\u0159\u00edme na situaci, kdy bude stavba st\u00e1t na ciz\u00edm pozemku. K\u00a0t\u00e9to problematice se v\u00e1\u017ee relativn\u011b nov\u00fd pr\u00e1vn\u00ed institut \u2013 <strong>pr\u00e1vo stavby<\/strong>.<\/p>\n<p>C\u00edlem \u010dl\u00e1nku je pomoci \u010dten\u00e1\u0159i se <strong>z\u00e1kladn\u00ed orientac\u00ed v\u00a0da\u0148ov\u00e9 problematice<\/strong> <strong>souvisej\u00edc\u00ed s pr\u00e1vem stavby. <\/strong><\/p>\n<h2>I. Soukromopr\u00e1vn\u00ed vymezen\u00ed<\/h2>\n<p>Pr\u00e1vo stavby (d\u00e1le tak\u00e9 \u201ePS\u201c) n\u00e1m do pr\u00e1vn\u00edho \u0159\u00e1du zavedl nov\u00fd ob\u010dansk\u00fd z\u00e1kon\u00edk (d\u00e1le jen \u201eNOZ\u201c) a to s\u00a0\u00fa\u010dinnost\u00ed od 1. 1. 2014. PS je upraveno v\u00a0t\u0159et\u00ed \u010d\u00e1sti NOZ \u2013 konkr\u00e9tn\u011b \u00a7 1240 a\u017e 1256. <strong>Z\u00e1kladn\u00edm posl\u00e1n\u00edm PS je umo\u017enit, aby stavbu vlastnila osoba odli\u0161n\u00e1 od vlastn\u00edka pozemku, na kter\u00e9m stavba stoj\u00ed<\/strong>.<\/p>\n<p>Je d\u016fle\u017eit\u00e9 si uv\u011bdomit, \u017ee <strong>je rozd\u00edl mezi pr\u00e1vem stavby a samotnou stavbou! <\/strong>Pokud bych m\u011bl pro vysv\u011btlen\u00ed pou\u017e\u00edt matematickou terminologii, tak pr\u00e1vo stavby je mno\u017eina, jej\u00ed\u017e podmno\u017einou m\u016f\u017ee b\u00fdt samotn\u00e1 stavba. Pokud samotn\u00e1 stavba nevznikne (nebude postavena), pak pr\u00e1vo stavby je mno\u017einou bez podmno\u017einy stavba. Plat\u00ed tedy, \u017ee <strong>stavba odpov\u00eddaj\u00edc\u00ed pr\u00e1vu stavby se st\u00e1v\u00e1 jeho sou\u010d\u00e1st\u00ed, soukromopr\u00e1vn\u011b se jedn\u00e1 o jednu v\u011bc<\/strong>. Pokud by samotn\u00e1 stavba zanikla, neznamen\u00e1 to z\u00e1nik pr\u00e1va stavby!<\/p>\n<p>Z\u00a0NOZ d\u00e1le vypl\u00fdv\u00e1:<\/p>\n<ul>\n<li>PS je nemovit\u00e1 v\u011bc,<\/li>\n<li>PS lze p\u0159ev\u00e9st i zat\u00ed\u017eit,<\/li>\n<li>PS lze d\u011bdit,<\/li>\n<li>jedn\u00e1 se o vztah mezi vlastn\u00edkem pozemku a stavebn\u00edkem (oba maj\u00ed vz\u00e1jemn\u011b p\u0159edkupn\u00ed pr\u00e1vo),<\/li>\n<li>PS se nab\u00fdv\u00e1 smlouvou, vydr\u017een\u00edm \u010di rozhodnut\u00edm org\u00e1nu ve\u0159ejn\u00e9 moci,<\/li>\n<li>PS vznik\u00e1 z\u00e1pisem do katastru nemovitost\u00ed,<\/li>\n<li>PS lze z\u0159\u00eddit maxim\u00e1ln\u011b na dobu 99 let.<\/li>\n<\/ul>\n<p>Pokud vznikla stavba odpov\u00eddaj\u00edc\u00ed PS, tak <strong>z\u00e1nikem PS se tato stavba st\u00e1v\u00e1 sou\u010d\u00e1st\u00ed pozemku a t\u00edm je ve vlastnictv\u00ed vlastn\u00edka pozemku<\/strong>. Ob\u011b strany se m\u016f\u017eou dohodnout, \u017ee po skon\u010den\u00ed PS stavebn\u00edk na vlastn\u00edka pozemku stavbu p\u0159evede nebo stavbu odstran\u00ed. N\u00e1hrada za p\u0159evod stavby \u010din\u00ed podle NOZ polovinu hodnoty stavby, nen\u00ed-li dohodnuto n\u011bco jin\u00e9ho.<\/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\/653\">\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\/653\">\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>II. \u00da\u010detnictv\u00ed<\/h2>\n<p>St\u011b\u017eejn\u00ed pr\u00e1vn\u00ed \u00faprava PS z\u00a0pohledu \u00fa\u010detn\u00edho je vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eVyhl\u00e1\u0161ka\u201c).<\/p>\n<h3>II.1 Pohled vlastn\u00edka pozemku<\/h3>\n<p>Odm\u011bna vlastn\u00edka pozemku za poskytnut\u00ed pr\u00e1va stavby p\u0159edstavuje pro vlastn\u00edka v\u00fdnos p\u0159i respektov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed podle doby, na jakou bylo z\u0159\u00edzeno PS.<\/p>\n<p>Z\u00a0d\u016fvodu dodr\u017een\u00ed z\u00e1sady v\u011brn\u00e9ho a poctiv\u00e9ho obrazu \u00fa\u010detnictv\u00ed je vhodn\u00e9, aby byly pozemky p\u0159i vzniku PS evidov\u00e1ny v\u00a0r\u00e1mci zvl\u00e1\u0161tn\u00ed analytick\u00e9 evidence a takt\u00e9\u017e zm\u00edn\u011bny v\u00a0p\u0159\u00edloze \u00fa\u010detn\u00ed z\u00e1v\u011brky. To sam\u00e9 plat\u00ed tak\u00e9 n\u00e1sledn\u011b p\u0159i z\u00e1niku PS.<\/p>\n<p>Po z\u00e1niku PS m\u016f\u017ee doj\u00edt k\u00a0n\u00e1sleduj\u00edc\u00edm situac\u00edm:<\/p>\n<ul>\n<li>Stavebn\u00edk stavbu odstran\u00ed \u2013 pro vlastn\u00edka \u017e\u00e1dn\u00fd dopad,<\/li>\n<li>Stavebn\u00edk p\u0159evede za \u00faplatu stavbu na vlastn\u00edka pozemku \u2013 u vlastn\u00edka se jedn\u00e1 o dlouhodob\u00fd hmotn\u00fd majetek a \u00faplata je sou\u010d\u00e1st\u00ed po\u0159izovac\u00ed ceny,<\/li>\n<li>Stavebn\u00edk p\u0159evede bez\u00faplatn\u011b \u2013 u vlastn\u00edka se jedn\u00e1 op\u011bt o dlouhodob\u00fd hmotn\u00fd majetek v\u00a0reproduk\u010dn\u00ed po\u0159izovac\u00ed cen\u011b.<\/li>\n<\/ul>\n<h3>II.2 Pohled stavebn\u00edka<\/h3>\n<p>Podle Vyhl\u00e1\u0161ky m\u016f\u017ee b\u00fdt PS \u00fa\u010dtov\u00e1no jako <strong>zbo\u017e\u00ed \u010di jako dlouhodob\u00fd hmotn\u00fd majetek<\/strong>.<\/p>\n<p>Z\u016fstaneme-li u dlouhodob\u00e9ho hmotn\u00e9ho majetku, tak Vyhl\u00e1\u0161ka stanov\u00ed, \u017ee <strong>stavba nen\u00ed sou\u010d\u00e1st\u00ed ocen\u011bn\u00ed pr\u00e1va stavby a ka\u017ed\u00e1 z\u00a0t\u011bchto polo\u017eek se odpisuje samostatn\u011b. <\/strong><\/p>\n<p>Zat\u00edmco odpisy se <strong>u PS stanov\u00ed<\/strong> <strong>rovnom\u011brn\u011b a to na dobu trv\u00e1n\u00ed PS, tak u stavby m\u016f\u017eou b\u00fdt nastaveny odli\u0161n\u011b a to dle \u201echarakteru\u201c dan\u00e9 stavby.<\/strong>.<\/p>\n<p>Jak pr\u00e1vo stavby tak stavba se vykazuj\u00ed v\u00a0rozvaze v polo\u017ece B.II.1.2. Stavby.<\/p>\n<h2>III. Da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/h2>\n<p>U dan\u011b z\u00a0p\u0159\u00edjm\u016f lze konstatovat, \u017ee PS je v\u00a0z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) upraveno pouze sporadicky. V\u00a0praxi to znamen\u00e1, \u017ee u <strong>\u00fa\u010detn\u00edch jednotek<\/strong> je rozhoduj\u00edc\u00ed \u00fa\u010detn\u00ed zachycen\u00ed.<\/p>\n<h3>III.1 Pohled vlastn\u00edka pozemku<\/h3>\n<p>\u00da\u010detn\u00ed v\u00fdnos za poskytnut\u00ed pr\u00e1va stavby je sou\u010dasn\u011b da\u0148ov\u00fdm v\u00fdnosem. Pokud dojde p\u0159i ukon\u010den\u00ed pr\u00e1va stavby k\u00a0p\u0159evodu stavby odpov\u00eddaj\u00edc\u00ed PS na vlastn\u00edka pozemku, st\u00e1v\u00e1 se u vlastn\u00edka pozemku \u00fahrada za tento p\u0159evod sou\u010d\u00e1st\u00ed vstupn\u00ed ceny t\u00e9to stavby. Pokud by \u00fahrada nebyla dohodnuta, byla by vstupn\u00ed cena t\u00e9to stavby ve v\u00fd\u0161i ceny podle z\u00e1kona o oce\u0148ov\u00e1n\u00ed majetku a sou\u010dasn\u011b by u vlastn\u00edka do\u0161lo k\u00a0nepen\u011b\u017en\u00edmu p\u0159\u00edjmu v\u00a0t\u00e9to v\u00fd\u0161i.<\/p>\n<h3>III.2 Pohled stavebn\u00edka<\/h3>\n<p>Stejn\u011b jako z\u00a0\u00fa\u010detn\u00edho pohledu je rozli\u0161ov\u00e1na stavba odpov\u00eddaj\u00edc\u00ed pr\u00e1vu stavby a samotn\u00e9 pr\u00e1vo stavby, tak tak\u00e9 ZDP rozli\u0161uje ob\u011b tyto kategorie. Stavba odpov\u00eddaj\u00edc\u00ed pr\u00e1vu stavby se za\u0159ad\u00ed do dan\u00e9 odpisov\u00e9 skupiny a za\u010dne se odpisovat bu\u010f rovnom\u011brn\u011b nebo zrychlen\u011b.<\/p>\n<p>PS jako dlouhodob\u00fd hmotn\u00fd majetek se odpisuje formou \u00fa\u010detn\u00edch odpis\u016f, kter\u00e9 se st\u00e1vaj\u00ed da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem ve smyslu \u00a7\u00a024 odst. 2 p\u00edsm. v).<\/p>\n<p>Po ukon\u010den\u00ed PS bude p\u0159\u00edpadn\u00fd p\u0159evod stavby odpov\u00eddaj\u00edc\u00ed pr\u00e1vu stavby na vlastn\u00edka pozemku zdaniteln\u00fdm p\u0159\u00edjmem stavebn\u00edka a z\u016fstatkov\u00e1 cena bude da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem. Pokud by se jednalo o bez\u00faplatn\u00fd p\u0159evod, jednalo by se o z\u016fstatkovou cenu da\u0148ov\u011b neuznatelnou.<\/p>\n<p>P\u0159\u00edpadn\u00e9 n\u00e1klady vznikl\u00e9 p\u0159i odstran\u011bn\u00ed stavby by byly da\u0148ov\u011b \u00fa\u010dinn\u00e9.<\/p>\n<p>U subjekt\u016f, kter\u00e9 <strong>nejsou \u00fa\u010detn\u00ed jednotkou<\/strong>, jsou v\u00fddaje p\u0159i po\u0159\u00edzen\u00ed pr\u00e1va stavby da\u0148ov\u011b uznateln\u00e9 za podm\u00ednek uveden\u00fdch v \u00a7\u00a024 ZDP. Zvl\u00e1\u0161t\u011b je pot\u0159eba neopomenout na ustanoven\u00ed \u00a7 24 odst. 2 p\u00edsm. zx) ZDP, podle kter\u00e9ho <strong>je nutn\u00e9 v\u00fddaj na po\u0159\u00edzen\u00ed PS \u010dasov\u011b rozli\u0161it<\/strong>!<\/p>\n<p>PS je v\u00a0ZDP je\u0161t\u011b zm\u00edn\u011bno v \u00a7 4 odst. 1 p\u00edsm. b) bod 4, podle kter\u00e9ho nen\u00ed p\u0159\u00edjem z\u00a0prodeje PS osvobozen od dan\u011b z\u00a0p\u0159\u00edjm\u016f, pokud nen\u00ed z\u0159\u00edzena stavba odpov\u00eddaj\u00edc\u00ed pr\u00e1vu stavby.<\/p>\n<h2>IV. Da\u0148 z p\u0159idan\u00e9 hodnoty<\/h2>\n<p>Prvn\u00ed ot\u00e1zkou p\u0159i aplikaci DPH na problematiku pr\u00e1va stavby je ur\u010den\u00ed m\u00edsta pln\u011bn\u00ed. <strong>M\u00edsto pln\u011bn\u00ed se posuzuje podle um\u00edst\u011bn\u00ed pozemku<\/strong>, k\u00a0n\u011bmu\u017e je PS z\u0159\u00edzeno. Stejn\u011b se tak\u00e9 posuzuj\u00ed slu\u017eby vztahuj\u00edc\u00ed se\u00a0k\u00a0PS.<\/p>\n<h3>IV.1 Pr\u00e1vo stavby neobsahuje stavbu<\/h3>\n<p>P\u0159i z\u0159\u00edzen\u00ed PS se jedn\u00e1 o zdaniteln\u00e9 pln\u011bn\u00ed, kter\u00e9 bude zat\u00ed\u017eeno <strong>z\u00e1kladn\u00ed sazbou DPH ve v\u00fd\u0161i 21\u00a0%.<\/strong> Stavebn\u00edk m\u00e1 za spln\u011bn\u00ed obecn\u00fdch podm\u00ednek z\u00e1kona o DPH n\u00e1rok na odpo\u010det.<\/p>\n<h3>IV.2 Pr\u00e1vo stavby obsahuje stavbu<\/h3>\n<p>V\u00a0t\u00e9to situaci je <strong>zp\u016fsob zdan\u011bn\u00ed PS ur\u010dov\u00e1n stavbou (pevn\u011b spojenou se zem\u00ed), kter\u00e1 je sou\u010d\u00e1st\u00ed pr\u00e1va stavby.<\/strong> M\u016f\u017eou nastat tyto alternativy:<\/p>\n<ol>\n<li>Pokud je p\u0159i z\u0159\u00edzen\u00ed pr\u00e1va stavby sou\u010d\u00e1st\u00ed stavba pevn\u011b spojen\u00e1 se zem\u00ed a sou\u010dasn\u011b od vyd\u00e1n\u00ed prvn\u00edho kolauda\u010dn\u00edho souhlasu nebo kolauda\u010dn\u00edho souhlasu po podstatn\u00e9 zm\u011bn\u011b dokon\u010den\u00e9 stavby nebo ode dne, kdy mohlo b\u00fdt zapo\u010dato u\u017e\u00edv\u00e1n\u00ed stavby, uplynulo 5 let, jedn\u00e1 se u vlastn\u00edka pozemku o <strong>pln\u011bn\u00ed osvobozen\u00e9 od DPH bez n\u00e1roku na odpo\u010det<\/strong>. Pokud je v\u0161ak stavebn\u00edk pl\u00e1tcem DPH, m\u016f\u017ee b\u00fdt po dohod\u011b obou stran z\u0159\u00edzen\u00ed pr\u00e1va stavby zdan\u011bno platnou sazbou DPH.<\/li>\n<li>Nejsou-li spln\u011bny podm\u00ednky pro osvobozen\u00ed (uvedeny v\u00a0p\u0159ede\u0161l\u00e9m bod\u011b), jedn\u00e1 se o <strong>zdaniteln\u00e9 pln\u011bn\u00ed<\/strong>. Sazba DPH bude z\u00e1kladn\u00ed \u2013 <strong>21 %<\/strong> s\u00a0jednou v\u00fdjimkou: sn\u00ed\u017een\u00e9 sazb\u011b ve v\u00fd\u0161i <strong>12 % bude podl\u00e9hat dod\u00e1n\u00ed PS, jeho\u017e sou\u010d\u00e1st\u00ed nebude jin\u00e1 stavba ne\u017e stavba pro soci\u00e1ln\u00ed bydlen\u00ed.<\/strong><\/li>\n<\/ol>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>V. Da\u0148 z\u00a0nemovit\u00fdch v\u011bc\u00ed<\/h2>\n<p>Pokud je k\u00a0pozemku z\u0159\u00edzeno pr\u00e1vo stavby, <strong>st\u00e1v\u00e1 se poplatn\u00edkem dan\u011b z\u00a0pozemk\u016f stavebn\u00edk<\/strong>. Stavebn\u00edk je tak\u00e9 poplatn\u00edkem dan\u011b ze staveb odpov\u00eddaj\u00edc\u00edch pr\u00e1vu stavby.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pokud firma zva\u017euje realizaci nov\u00e9 stavby, m\u00e1 ve sv\u00e9 podstat\u011b dv\u011b mo\u017enosti, kde stavba bude postavena \u2013 bu\u010f na sv\u00e9m pozemku nebo na pozemku ciz\u00edm. &#8230;<\/p>\n","protected":false},"author":14,"featured_media":7175,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,20],"tags":[63,64,65],"class_list":["post-653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-majetkove-dane","tag-dan-z-nemovitosti","tag-dan-z-prijmu","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/653","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=653"}],"version-history":[{"count":10,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/653\/revisions"}],"predecessor-version":[{"id":16331,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/653\/revisions\/16331"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7175"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}