{"id":790,"date":"2009-08-27T20:00:00","date_gmt":"2009-08-27T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/refinancovani-uveru-na-bytove-potreby\/"},"modified":"2023-02-01T15:11:08","modified_gmt":"2023-02-01T14:11:08","slug":"refinancovani-uveru-na-bytove-potreby","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/refinancovani-uveru-na-bytove-potreby\/","title":{"rendered":"Refinancov\u00e1n\u00ed \u00fav\u011br\u016f na bytov\u00e9 pot\u0159eby"},"content":{"rendered":"<p><strong><em>18. srpna 2009 vydalo Ministerstvo financ\u00ed nov\u00fd pokyn D &#8211; 324, kter\u00fd \u0159e\u0161\u00ed problematiku refinancov\u00e1n\u00ed hypot\u00e9\u010dn\u00edch \u00fav\u011br\u016f \u010di \u00fav\u011br\u016f ze stavebn\u00edho spo\u0159en\u00ed ur\u010den\u00fdch na financov\u00e1n\u00ed bytov\u00fdch pot\u0159eb z pohledu dan\u011b z p\u0159\u00edjm\u016f.<!--more--><\/em><\/strong><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n<p>Z\u00e1kon \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&#8220;), umo\u017e\u0148uje da\u0148ov\u00fdm poplatn\u00edk\u016fm (fyzick\u00fdm osob\u00e1m) sn\u00ed\u017eit z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f o \u00faroky z hypot\u00e9\u010dn\u00edch \u00fav\u011br\u016f \u010di \u00fav\u011br\u016f ze stavebn\u00edho spo\u0159en\u00ed, pokud jsou t\u011bmito \u00fav\u011bry financov\u00e1ny tzv. bytov\u00e9 pot\u0159eby.<\/p>\n<p><strong>Bytov\u00fdmi pot\u0159ebami<\/strong>\u00a0se pro \u00fa\u010dely ZDP rozum\u00ed:<\/p>\n<p><strong>a)<\/strong>\u00a0v\u00fdstavba bytov\u00e9ho domu, rodinn\u00e9ho domu, bytu podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu nebo zm\u011bna stavby,<\/p>\n<p><strong>b)<\/strong>\u00a0koup\u011b pozemku, pokud na n\u011bm bude postavena stavba uveden\u00e1 v p\u00edsmenu a) s vyu\u017eit\u00edm \u00fav\u011bru na financov\u00e1n\u00ed bytov\u00fdch pot\u0159eb, za p\u0159edpokladu, \u017ee na pozemku bude zah\u00e1jena v\u00fdstavba bytov\u00e9 pot\u0159eby podle p\u00edsmene a) do 4 let od okam\u017eiku uzav\u0159en\u00ed \u00fav\u011brov\u00e9 smlouvy a koup\u011b pozemku v souvislosti s po\u0159\u00edzen\u00edm bytov\u00e9 pot\u0159eby uveden\u00e9 v p\u00edsmenu c),<\/p>\n<p><strong>c)<\/strong>\u00a0koup\u011b bytov\u00e9ho domu, rodinn\u00e9ho domu v\u010detn\u011b rozestav\u011bn\u00e9 stavby t\u011bchto dom\u016f nebo bytu, nebo bytu podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu,<\/p>\n<p><strong>d)<\/strong>\u00a0splacen\u00ed \u010dlensk\u00e9ho vkladu nebo vkladu pr\u00e1vnick\u00e9 osob\u011b jej\u00edm \u010dlenem nebo spole\u010dn\u00edkem za \u00fa\u010delem z\u00edsk\u00e1n\u00ed pr\u00e1va n\u00e1jmu nebo jin\u00e9ho u\u017e\u00edv\u00e1n\u00ed bytu nebo rodinn\u00e9ho domu,<\/p>\n<p><strong>e)<\/strong>\u00a0\u00fadr\u017eba a zm\u011bna stavby bytov\u00e9ho domu, rodinn\u00e9ho domu nebo bytu ve vlastnictv\u00ed podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu a byt\u016f v n\u00e1jmu nebo v u\u017e\u00edv\u00e1n\u00ed,<\/p>\n<p><strong>f)<\/strong>\u00a0vypo\u0159\u00e1d\u00e1n\u00ed bezpod\u00edlov\u00e9ho spoluvlastnictv\u00ed man\u017eel\u016f nebo vypo\u0159\u00e1d\u00e1n\u00ed spolud\u011bdic\u016f v p\u0159\u00edpad\u011b, \u017ee p\u0159edm\u011btem vypo\u0159\u00e1d\u00e1n\u00ed je \u00fahrada pod\u00edlu spojen\u00e9ho se z\u00edsk\u00e1n\u00edm bytu, rodinn\u00e9ho domu nebo bytov\u00e9ho domu,<\/p>\n<p><strong>g)<\/strong>\u00a0\u00fahrada za p\u0159evod \u010dlensk\u00fdch pr\u00e1v a povinnost\u00ed dru\u017estva nebo pod\u00edlu na obchodn\u00ed spole\u010dnosti uskute\u010dn\u011bn\u00e1 v souvislosti s p\u0159evodem pr\u00e1va n\u00e1jmu nebo jin\u00e9ho u\u017e\u00edv\u00e1n\u00ed bytu,<\/p>\n<p><strong>h)<\/strong>\u00a0splacen\u00ed \u00fav\u011bru nebo p\u016fj\u010dky pou\u017eit\u00fdch poplatn\u00edkem na financov\u00e1n\u00ed bytov\u00fdch pot\u0159eb uveden\u00fdch v p\u00edsmenech a) a\u017e g).<\/p>\n<p>V praxi vznikaly pochybnosti p\u0159i aplikaci bytov\u00e9 pot\u0159eby uveden\u00e9 pod p\u00edsmenem h). Konkr\u00e9tn\u011b &#8211; zda lze jako nezdanitelnou \u010d\u00e1st uplatnit \u00faroky z nov\u00e9ho \u00fav\u011bru, kter\u00fdm je spl\u00e1cen p\u016fvodn\u00ed \u00fav\u011br na bytov\u00e9 pot\u0159eby. Ministerstvo financ\u00ed se k t\u00e9to problematice vyj\u00e1d\u0159ilo ve sv\u00e9m nov\u011b vydan\u00e9m Pokynu D &#8211; 324 n\u00e1sledovn\u011b:<\/p>\n<p>\u201eSmyslem a c\u00edlem pr\u00e1vn\u00ed \u00fapravy dan\u00ed z p\u0159\u00edjm\u016f je zv\u00fdhodnit takov\u00e9 fyzick\u00e9 osoby, kter\u00e9 uspokojuj\u00ed svou pot\u0159ebu bydlen\u00ed zp\u016fsoby uveden\u00fdmi v \u00a7 15 odst. 3 p\u00edsm. a) a\u017e g) z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f, p\u0159i\u010dem\u017e\u00a0<strong>zp\u016fsob \u00fav\u011brov\u00e9ho financov\u00e1n\u00ed by nem\u011bl b\u00fdt podstatn\u00fd. S ohledem na smysl a c\u00edl pr\u00e1vn\u00ed \u00fapravy da\u0148ov\u00fdch \u00falev na bytov\u00e9 pot\u0159eby lze za bytovou pot\u0159ebu pova\u017eovat i spl\u00e1cen\u00ed \u00fav\u011br\u016f na splacen\u00ed n\u00e1sledn\u00fdch hypot\u00e9\u010dn\u00edch \u00fav\u011br\u016f \u010di \u00fav\u011br\u016f ze stavebn\u00edho spo\u0159en\u00ed<\/strong>, kter\u00fdmi byly refinancov\u00e1ny p\u0159edchoz\u00ed \u00fav\u011bry na finacov\u00e1n\u00ed bytov\u00fdch pot\u0159eb podle \u00a7 15 odst. 3 p\u00edsm. a) a\u017e h) z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.&#8220;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>18. srpna 2009 vydalo Ministerstvo financ\u00ed nov\u00fd pokyn D &#8211; 324, kter\u00fd \u0159e\u0161\u00ed problematiku refinancov\u00e1n\u00ed hypot\u00e9\u010dn\u00edch \u00fav\u011br\u016f \u010di \u00fav\u011br\u016f ze stavebn\u00edho spo\u0159en\u00ed ur\u010den\u00fdch na financov\u00e1n\u00ed &#8230;<\/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":[50,56],"class_list":["post-790","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-zaklad-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/790","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=790"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/790\/revisions"}],"predecessor-version":[{"id":5604,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/790\/revisions\/5604"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}