{"id":7969,"date":"2022-09-08T08:00:00","date_gmt":"2022-09-08T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7969"},"modified":"2023-02-01T15:05:06","modified_gmt":"2023-02-01T14:05:06","slug":"vyvolana-investice-versus-podminene-investicni-vydaje","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/vyvolana-investice-versus-podminene-investicni-vydaje\/","title":{"rendered":"Vyvolan\u00e1 investice versus podm\u00edn\u011bn\u00e9 investi\u010dn\u00ed v\u00fddaje"},"content":{"rendered":"<p>V\u00a0souvislosti s\u00a0po\u0159izov\u00e1n\u00edm aktiv mohou b\u00fdt \u00fa\u010detn\u00ed jednotky povinny vynalo\u017eit v\u00fddaje, bez kter\u00fdch nen\u00ed mo\u017en\u00e9 dan\u00e9 aktivum po\u0159\u00eddit nebo pou\u017e\u00edvat. Tyto v\u00fddaje mohou b\u00fdt vynakl\u00e1d\u00e1ny nap\u0159\u00edklad na z\u00e1klad\u011b smlouvy o bez\u00faplatn\u00e9m p\u0159ed\u00e1n\u00ed nebo kupn\u00ed smlouvy.<\/p>\n<p>Je ot\u00e1zkou, zda jsou v\u00fd\u0161e uveden\u00e9 v\u00fddaje sou\u010d\u00e1st\u00ed po\u0159izovac\u00ed ceny aktiv, jej\u00edch\u017e po\u0159\u00edzen\u00ed je t\u011bmito v\u00fddaji podm\u00edn\u011bno a jak takov\u00e9to v\u00fddaje identifikovat a co mus\u00ed spl\u0148ovat.<\/p>\n<p>Nejd\u0159\u00edve si vysv\u011btl\u00edme z\u00e1kladn\u00ed pojmy:<\/p>\n<p><strong>Hlavn\u00ed aktivum \u2013 <\/strong>aktivum, jeho\u017e po\u0159\u00edzen\u00ed je c\u00edlem investi\u010dn\u00edho z\u00e1m\u011bru \u00fa\u010detn\u00ed jednotky. Toto aktivum m\u016f\u017ee b\u00fdt dlouhodob\u00fdm aktivem \u2013 majetkem \u2013 nap\u0159. kancel\u00e1\u0159sk\u00e9 budovy, v\u00fdrobn\u00ed haly, n\u00e1kupn\u00ed centru nebo ob\u011b\u017en\u00fdm aktivem \u2013 z\u00e1sobou \u2013 v\u00fdstavba byt\u016f ur\u010den\u00e1 k\u00a0prodeji.<\/p>\n<p><strong>Podm\u00edn\u011bn\u00e9 investi\u010dn\u00ed v\u00fddeje<\/strong> \u2013 v\u00fddaje, k\u00a0nim\u017e je \u00fa\u010detn\u00ed jednotka povinna, aby bylo mo\u017en\u00e9 uskute\u010dnit investi\u010dn\u00ed z\u00e1m\u011br. M\u016f\u017eou to b\u00fdt aktiva, kter\u00e1 z\u016fstanou pod kontrolou investora\u00a0 &#8211; \u0161kola, \u0161kolka nebo v\u00fddaje, kter\u00e9 mohou v\u00e9st ke zhodnocen\u00ed majetku jin\u00e9 osoby \u2013 t\u0159eba rekonstrukce \u0161kolky v\u00a0majetku m\u011bsta. V\u00a0posledn\u00ed \u0159ad\u011b to m\u016f\u017ee b\u00fdt nap\u0159\u00edklad p\u0159ed\u00e1n\u00ed \u010d\u00e1sti pozemku investora m\u011bstu a to nap\u0159\u00edklad za \u00fa\u010delem vybudov\u00e1n\u00ed m\u011bstsk\u00e9ho parku.<\/p>\n<p><strong>Povinnost vynalo\u017eit podm\u00edn\u011bn\u00e9 investi\u010dn\u00ed v\u00fddaje<\/strong> \u2013 takov\u00e1 povinnost, kter\u00e1 vypl\u00fdv\u00e1 z\u00a0pr\u00e1vn\u00edch p\u0159edpis\u016f, smluvn\u00edch ujedn\u00e1n\u00ed, spr\u00e1vn\u00edch nebo soudn\u00edch rozhodnut\u00ed. Da\u0148 z\u00a0p\u0159\u00edjm\u016f sleduje za\u00fa\u010dtov\u00e1n\u00ed t\u011bchto \u010d\u00e1stek. Pokud nap\u0159\u00edklad developer stav\u00ed bytov\u00fd d\u016fm a jednotliv\u00e9 byty nejsou prod\u00e1ny kone\u010dn\u00fdm z\u00e1jemc\u016fm, jsou vynalo\u017een\u00e9 \u010d\u00e1stky zahrnuty do ocen\u011bn\u00ed bytu. Tyto n\u00e1klady jsou p\u0159i prodeji za\u00fa\u010dtov\u00e1ny do n\u00e1klad\u016f a proti tomu vznik\u00e1 v\u00fdnos z\u00a0prodeje bytu.<\/p>\n<p>Pokud je p\u0159edm\u011btem v\u00fdstavby nap\u0159\u00edklad hotel nebo obchodn\u00ed centrum, tak vynalo\u017een\u00e9 \u010d\u00e1stky vstupuj\u00ed do ocen\u011bn\u00ed t\u00e9to stavby a n\u00e1sledn\u011b jsou formou odpis\u016f prom\u00edtnuty do n\u00e1klad\u016f vlastn\u00edka.<\/p>\n<p>Podm\u00edn\u011bn\u00e9 investi\u010dn\u00ed v\u00fddaje jsou sou\u010d\u00e1st\u00ed po\u0159izovac\u00ed ceny hlavn\u00edho aktiva za spln\u011bn\u00ed n\u00e1sleduj\u00edc\u00edch podm\u00ednek:<\/p>\n<ul>\n<li>Nejsou refundov\u00e1ny nebo jsou refundov\u00e1ny \u010d\u00e1ste\u010dn\u011b \u2013 to znamen\u00e1, \u017ee jsou na t\u0159et\u00ed stranu p\u0159evedeny bezplatn\u011b nebo za symbolickou cenu. P\u0159\u00edpadn\u00e1 \u010d\u00e1ste\u010dn\u00e1 refundace (n\u00e1hrada) od t\u0159et\u00ed osoby sni\u017euje podm\u00edn\u011bn\u00e9 investi\u010dn\u00ed v\u00fddaje<\/li>\n<li>Nejsou vynalo\u017eeny v\u00a0d\u016fsledku darovac\u00ed smlouvy a \u00fa\u010detn\u00ed jednotka nad jejich dal\u0161\u00edm u\u017eit\u00edm nem\u00e1 \u017e\u00e1dnou kontrolu a d\u00e1le je sama nevyu\u017e\u00edv\u00e1 (neprovozuje)<\/li>\n<li>\u00da\u010detn\u00ed jednotka je vynalo\u017e\u00ed a\u017e po schv\u00e1len\u00ed investi\u010dn\u00edho z\u00e1m\u011bru po\u0159\u00eddit hlavn\u00ed aktivum, kter\u00fd zohled\u0148uje dan\u00e9 podm\u00edn\u011bn\u00e9 v\u00fddaje<\/li>\n<li>Pokud povinnost \u00fa\u010detn\u00ed jednotky vynalo\u017eit podm\u00edn\u011bn\u00e9 investi\u010dn\u00ed v\u00fddaje v\u00a0pr\u016fb\u011bhu po\u0159izov\u00e1n\u00ed hlavn\u00edho aktiva zanikne a z\u00e1rove\u0148 se i nad\u00e1le pokra\u010duje v\u00a0jeho po\u0159izov\u00e1n\u00ed, podm\u00edn\u011bn\u00e9 investi\u010dn\u00ed v\u00fddaje vynalo\u017een\u00e9 do okam\u017eiku z\u00e1niku povinnosti je vynalo\u017eit budou \u00fa\u010dtov\u00e1ny i tak jako sou\u010d\u00e1st po\u0159izovac\u00ed ceny hlavn\u00edho aktiva<\/li>\n<li>V\u00a0p\u0159\u00edpad\u011b, \u017ee dojde k\u00a0p\u0159ed\u010dasn\u00e9mu ukon\u010den\u00ed po\u0159izov\u00e1n\u00ed hlavn\u00edho aktiva a investice do tohoto hlavn\u00edho aktiva je pova\u017eov\u00e1na za zma\u0159enou, jsou podm\u00edn\u011bn\u00e9 investi\u010dn\u00ed v\u00fddaje sou\u010d\u00e1st\u00ed n\u00e1klad\u016f na zma\u0159enou investici<\/li>\n<\/ul>\n<p>Pra\u017e\u0161t\u00ed zastupitel\u00e9 schv\u00e1lili v\u00a0lednu 2022 dokument nazvan\u00fd Metodika spolu\u00fa\u010dasti investor\u016f na rozvoji \u00fazem\u00ed. C\u00edlem dokumentu bylo podpo\u0159it rozvoj m\u011bsta, aby na n\u011bm participoval jak ve\u0159ejn\u00fd sektor, tak i soukrom\u00ed investo\u0159i. Develope\u0159i tak budou muset p\u0159i rozs\u00e1hlej\u0161\u00ed v\u00fdstavb\u011b zajistit nap\u0159\u00edklad v\u00fdstavbu \u0161kolky, ve\u0159ejn\u00e9 zelen\u011b nebo poskytnout ur\u010dit\u00fd pod\u00edl byt\u016f m\u011bstu v\u00a0p\u0159\u00edpadech, kdy m\u011bsto zvy\u0161uje hodnotu pozemku developera nap\u0159\u00edklad zm\u011bnou \u00fazemn\u00edho pl\u00e1nu, kterou m\u011bsto d\u00edky nov\u00fdm pravidl\u016fm urychl\u00ed o n\u011bkolik let. A toto nen\u00ed jenom z\u00e1le\u017eitost\u00ed hlavn\u00edho m\u011bsta, ale cel\u00e9 republiky.<\/p>\n<p>Z\u00a0pohledu poskytovatel\u016f \u2013 developer\u016f budou tyto p\u0159\u00edsp\u011bvky zahrnuty do po\u0159izovac\u00edch n\u00e1klad\u016f pl\u00e1novan\u00e9 v\u00fdstavby. Podm\u00edn\u011bn\u00fdmi investi\u010dn\u00edmi v\u00fddaji, resp. jejich zachycen\u00edm v\u00a0\u00fa\u010detnictv\u00ed se zab\u00fdvala N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada.<\/p>\n<p>V\u00a0t\u00e9to souvislosti bych r\u00e1da zm\u00ednila ustanoven\u00ed \u00a729 odst. 1 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f upravuj\u00edc\u00edch vyvolanou investici. Zde se \u0159\u00edk\u00e1, \u017ee <em>do vstupn\u00ed ceny odepisovan\u00e9ho hmotn\u00e9ho majetku m\u016f\u017eeme zahrnout i v\u00fddaje (n\u00e1klady) na vyvolanou investici<\/em>. T\u00edm se pro \u00fa\u010dely tohoto z\u00e1kona m\u00edn\u00ed n\u00e1klady na po\u0159\u00edzen\u00ed majetku, kter\u00fd je (nebo bude) ve vlastnictv\u00ed jin\u00e9 osoby a my tyto n\u00e1klady zahrneme do vstupn\u00ed ceny \u201ena\u0161\u00ed\u201c investice.<\/p>\n<p><strong>Pojem \u201evyvolan\u00e1 investice\u201c <\/strong>\u00a0&#8211; vyvolanou investici charakterizuj\u00ed v\u00fddaje na po\u0159\u00edzen\u00ed majetku p\u0159eveden\u00e9ho jin\u00e9mu subjektu podmi\u0148uj\u00edc\u00ed funkci u\u017e\u00edv\u00e1n\u00ed hmotn\u00e9ho majetku \u2013 hlavn\u00ed investice. \u00a729 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f n\u00e1m \u0159\u00edk\u00e1:<\/p>\n<p><em>Sou\u010d\u00e1st\u00ed vstupn\u00ed ceny hmotn\u00e9ho majetku uveden\u00e9ho v \u00a7 26 odst. 2 p\u00edsm. b) a c) jsou i v\u00fddaje (n\u00e1klady) na vyvolanou investici, kterou se pro \u00fa\u010dely tohoto z\u00e1kona rozum\u00ed v\u00fddaje (n\u00e1klady) vynalo\u017een\u00e9 na po\u0159\u00edzen\u00ed majetku p\u0159eveden\u00e9ho do vlastnictv\u00ed jin\u00e9ho subjektu a podmi\u0148uj\u00edc\u00edho funkci nebo u\u017e\u00edv\u00e1n\u00ed hmotn\u00e9ho majetku uveden\u00e9ho v \u00a7 26 odst. 2 p\u00edsm. b) a c).<\/em><\/p>\n<p><em>Da\u0148ov\u00e1 uznatelnost v\u00a0p\u0159\u00edpad\u011b <strong>p\u0159ed\u010dasn\u00e9ho ukon\u010den\u00ed po\u0159izov\u00e1n\u00ed hlavn\u00edho aktiva<\/strong> je dal\u0161\u00ed ot\u00e1zkou, kterou se chci kr\u00e1tce zab\u00fdvat.\u00a0 Toto je z\u00e1le\u017eitost, kter\u00e1 se historicky nem\u011bn\u00ed. Pokud prok\u00e1\u017eeme, \u017ee zastaven\u00ed souvis\u00ed s\u00a0dosa\u017een\u00edm, zaji\u0161t\u011bn\u00edm a udr\u017een\u00edm p\u0159\u00edjm\u016f, tak se jedn\u00e1 o da\u0148ov\u011b uznateln\u00e9 n\u00e1klady i s\u00a0vyvolanou investic\u00ed. Kdy\u017e toto neprok\u00e1\u017eeme, je to cel\u00e9 neda\u0148ov\u00e9. D\u016fkazn\u00ed povinnost je tedy v\u017edycky na n\u00e1s. MF\u010cR \u0159\u00edk\u00e1, \u017ee ke zma\u0159en\u00ed investice m\u016f\u017ee doj\u00edt z\u00a0objektivn\u00edch d\u016fvod\u016f (toto v\u0161ak nebylo nikdy definov\u00e1no), proto je nutn\u00e9 v\u017edy \u0159\u00edci konkr\u00e9tn\u00ed d\u016fvody, pro\u010d k\u00a0dan\u00e9 situaci do\u0161lo. <\/em><\/p>\n<p>A co <strong>DPH p\u0159i bezplatn\u00e9m p\u0159ed\u00e1n\u00ed takov\u00e9to vyvolan\u00e9 investice<\/strong>? Jak jsme ji\u017e \u0159ekli, z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f umo\u017e\u0148uje da\u0148ov\u00e9mu subjektu zahrnout do vstupn\u00ed ceny majetku v\u00fddaje na vyvolanou investici. V\u00a0praxi m\u00edv\u00e1 tato vyvolan\u00e1 investice nej\u010dast\u011bji podobu n\u00e1klad\u016f na vybudov\u00e1n\u00ed infrastruktury nebo n\u011bjak\u00e9ho p\u0159edm\u011btu ob\u010dansk\u00e9 vybavenosti v\u00a0m\u00edst\u011b, kde se nach\u00e1z\u00ed p\u0159edm\u011bt investi\u010dn\u00edho z\u00e1m\u011bru investora.<\/p>\n<p>V\u00a0souvislosti s\u00a0bez\u00faplatn\u00fdm p\u0159evodem t\u00e9to vyvolan\u00e9 investice m\u016f\u017ee da\u0148ov\u00e9mu subjektu vzniknout povinnost p\u0159iznat a zaplatit <strong>DPH<\/strong> na v\u00fdstupu. Ot\u00e1zkou je, zda m\u00e1 b\u00fdt tato DPH zahrnuta do ceny hlavn\u00edho aktiva stejn\u011b jako ostatn\u00ed v\u00fddaje na po\u0159\u00edzen\u00ed majetku nebo jestli m\u00e1 b\u00fdt toto DPH zahrnuto do da\u0148ov\u011b uznateln\u00fdch n\u00e1klad\u016f dan\u00e9ho obdob\u00ed.<\/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\/7969\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Odeb\u00edrejte \u00fa\u010detn\u00ed a da\u0148ov\u00e9 novinky srozumiteln\u011b a v\u010das            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <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=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7969\">\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<p>Z\u00a0obchodn\u00edho a ekonomick\u00e9ho hlediska mus\u00ed investor vyvolanou investici realizovat a p\u0159ev\u00e9st na t\u0159et\u00ed osobu, jinak by nebyl umo\u017en\u011bn samotn\u00fd investi\u010dn\u00ed z\u00e1m\u011br \u2013 investor by nap\u0159\u00edklad nedostal stavebn\u00ed povolen\u00ed. Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed (GF\u0158) prezentovalo sv\u016fj n\u00e1zor, \u017ee DPH odveden\u00e1 na v\u00fdstupu v souvislosti s bez\u00faplatn\u00fdm vy\u0159azen\u00edm vyvolan\u00e9 investice je sou\u010d\u00e1st\u00ed vstupn\u00ed ceny hlavn\u00edho aktiva \u2013 hmotn\u00e9ho majetku. Hodnotu odveden\u00e9 dan\u011b nelze posoudit jako v\u00fddaj jednor\u00e1zov\u011b da\u0148ov\u011b uznateln\u00fd v z\u00e1kladu dan\u011b.<\/p>\n<p><em>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f (ZDP) vstupn\u00ed cenu hmotn\u00e9ho majetku stanovuje, \u017ee do vstupn\u00ed ceny hmotn\u00e9ho majetku (\u00a7 26 odst. 2 p\u00edsm. b) a c) ZDP) lze zahrnout i v\u00fddaje (n\u00e1klady) na vyvolanou investici. Pro \u00fa\u010dely ZDP se dle \u00a7 29 odst. 1 ZDP vyvolanou investic\u00ed rozum\u00ed v\u00fddaje (n\u00e1klady) vynalo\u017een\u00e9 na po\u0159\u00edzen\u00ed majetku p\u0159eveden\u00e9ho do vlastnictv\u00ed jin\u00e9 osoby nebo p\u0159edan\u00e9ho jin\u00e9 osob\u011b nebo t\u00fdkaj\u00edc\u00ed se zm\u011bny majetku ve vlastnictv\u00ed jin\u00e9 osoby a podmi\u0148uj\u00edc\u00ed funkci nebo u\u017e\u00edv\u00e1n\u00ed tohoto hmotn\u00e9ho majetku. Z tohoto pohledu pak nen\u00ed v rozporu se smyslem a \u00fa\u010delem z\u00e1kona, pokud da\u0148ov\u00fd subjekt zahrne da\u0148 na v\u00fdstupu, vzniklou v p\u0159\u00edm\u00e9m d\u016fsledku bez\u00faplatn\u00e9ho p\u0159evodu vyvolan\u00e9 investice (z n\u00ed\u017e byl v minulosti uplatn\u011bn n\u00e1rok na odpo\u010det dan\u011b), do vstupn\u00ed ceny hlavn\u00edho aktiva \u2013 hmotn\u00e9ho majetku<\/em><em>.<\/em><\/p>\n<p>Z pohledu z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty (ZDPH) mohou nastat podle konkr\u00e9tn\u00edch podm\u00ednek ob\u011b situace, kdy <strong>povinnost odv\u00e9st da\u0148 nastane i nenastane.<\/strong> <em>Pokud si pl\u00e1tce u vyvolan\u00e9 investice uplatn\u00ed n\u00e1rok na odpo\u010det dan\u011b, pak u n\u00e1sledn\u00e9ho bez\u00faplatn\u00e9ho dod\u00e1n\u00ed je povinen postupovat dle \u00a7 13 odst. 4 p\u00edsm. a) ZDPH a z tohoto pln\u011bn\u00ed odv\u00e9st da\u0148 na v\u00fdstupu<\/em>.<\/p>\n<p><em>Pokud si pl\u00e1tce u vyvolan\u00e9 investice neuplatnil odpo\u010det, pak n\u00e1sledn\u00e9 bez\u00faplatn\u00e9 dod\u00e1n\u00ed nen\u00ed p\u0159edm\u011btem dan\u011b, tj. nebude zat\u00ed\u017eeno dan\u00ed z p\u0159idan\u00e9 hodnoty.<\/em><\/p>\n<p><strong>P\u0159\u00edklad \u2013 v\u00fdpo\u010det po\u0159izovac\u00ed ceny a odpisy<\/strong><\/p>\n<p>Spole\u010dnost ABC s.r.o. po\u017e\u00e1dala stavebn\u00ed \u00fa\u0159ad o vyd\u00e1n\u00ed stavebn\u00edho povolen\u00ed na v\u00fdstavbu v\u00fdrobn\u00ed haly, kter\u00e1 bude um\u00edst\u011bna na voln\u00fdch pozemc\u00edch za m\u011bstem. Stavebn\u00ed \u00fa\u0159ad podm\u00ednil vyd\u00e1n\u00ed stavebn\u00edho povolen\u00ed t\u00edm, \u017ee firma vybuduje novou k\u0159i\u017eovatku a \u010d\u00e1st dopravn\u00ed komunikace vedouc\u00ed k\u00a0v\u00fdrobn\u00ed hale. V\u00fddaje spojen\u00e9 s\u00a0vybudov\u00e1n\u00edm obchodn\u00ed k\u0159i\u017eovatky a silnice nebudou spole\u010dnosti ABC s.r.o. uhrazeny. Spole\u010dnost p\u0159i po\u0159\u00edzen\u00ed uplatnila DPH.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Po\u0159\u00edzen\u00ed stavby<\/td>\n<td>10 mil<\/td>\n<td>042\/xx<\/td>\n<\/tr>\n<tr>\n<td>Podm\u00edn\u011bn\u00e1 investice<\/td>\n<td>3 mil<\/td>\n<td>042\/xx<\/td>\n<\/tr>\n<tr>\n<td>Za\u0159azen\u00ed v\u00fdrobn\u00ed haly<\/td>\n<td>13mil<\/td>\n<td>021\/042<\/td>\n<\/tr>\n<tr>\n<td>Odepisov\u00e1n\u00ed haly (K\u010d 13 mil)<\/td>\n<td>xx<\/td>\n<td>551\/081<\/td>\n<\/tr>\n<tr>\n<td>Bez\u00faplatn\u00fd p\u0159evod k\u0159i\u017eovatky a silnice<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Zv\u00fd\u0161en\u00ed vstupn\u00ed ceny o DPH<\/td>\n<td>xx<\/td>\n<td>021\/343<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Z\u00e1v\u011br<\/strong><\/p>\n<p>Podm\u00edn\u011bn\u00e9 investi\u010dn\u00ed v\u00fddaje jsou sou\u010d\u00e1st\u00ed po\u0159izovac\u00ed ceny hlavn\u00ed investice. V\u00a0p\u0159\u00edpad\u011b, \u017ee nen\u00ed hlavn\u00ed investice ukon\u010dena, jsou sou\u010d\u00e1st\u00ed n\u00e1klad\u016f na zma\u0159enou investici.<\/p>\n<p>P\u0159i bez\u00faplatn\u00e9m p\u0159evodu vyvolan\u00e9 investice z\u00a0pohledu DPH m\u016f\u017ee nastat situace, \u017ee povinnost odv\u00e9st DPH na v\u00fdstupu nastane i nenastane. Pokud si pl\u00e1tce u vyvolan\u00e9 investice neuplatnil odpo\u010det DPH, pak n\u00e1sledn\u00e9 bez\u00faplatn\u00e9 dod\u00e1n\u00ed nen\u00ed p\u0159edm\u011btem dan\u011b \u2013 nebude zat\u00ed\u017eeno DPH. Pokud si pl\u00e1tce dan\u011b uplatnil n\u00e1rok na odpo\u010det DPH u vyvolan\u00e9 investice, pak u n\u00e1sledn\u00e9ho bez\u00faplatn\u00e9ho dod\u00e1n\u00ed m\u00e1 povinnost DPH odv\u00e9st na v\u00fdstupu a tuto DPH odvedenou v\u00a0souvislosti s\u00a0bez\u00faplatn\u00fdm p\u0159evodem majetku je mo\u017eno zahrnout do vstupn\u00ed ceny hlavn\u00edho aktiva spole\u010dn\u011b s\u00a0v\u00fddaji vynalo\u017een\u00fdmi na jeho po\u0159\u00edzen\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0souvislosti s\u00a0po\u0159izov\u00e1n\u00edm aktiv mohou b\u00fdt \u00fa\u010detn\u00ed jednotky povinny vynalo\u017eit v\u00fddaje, bez kter\u00fdch nen\u00ed mo\u017en\u00e9 dan\u00e9 aktivum po\u0159\u00eddit nebo pou\u017e\u00edvat. Tyto v\u00fddaje mohou b\u00fdt vynakl\u00e1d\u00e1ny nap\u0159\u00edklad &#8230;<\/p>\n","protected":false},"author":24,"featured_media":7970,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[89,292,291],"class_list":["post-7969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-hmotny-majetek","tag-podmineny-investicni-vydaj","tag-vyvolana-investice"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7969","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\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=7969"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7969\/revisions"}],"predecessor-version":[{"id":7977,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7969\/revisions\/7977"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7970"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=7969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=7969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=7969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}