{"id":852,"date":"2010-11-22T22:00:00","date_gmt":"2010-11-22T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/novela-zakona-o-stavebnim-sporeni\/"},"modified":"2023-02-01T15:11:01","modified_gmt":"2023-02-01T14:11:01","slug":"novela-zakona-o-stavebnim-sporeni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/novela-zakona-o-stavebnim-sporeni\/","title":{"rendered":"Novela z\u00e1kona o stavebn\u00edm spo\u0159en\u00ed"},"content":{"rendered":"

Sen\u00e1t P\u010cR schv\u00e1lil novelu z\u00e1kona o stavebn\u00edm spo\u0159en\u00ed, novela nyn\u00ed \u010dek\u00e1 na podpis prezidenta republiky.<\/em><\/strong><\/p>\n

Autor:\u00a0Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n

V posledn\u00edch m\u011bs\u00edc\u00edch je m\u00e9dii \u010dasto prob\u00edr\u00e1na problematika st\u00e1tn\u00ed podpory u stavebn\u00edho spo\u0159en\u00ed. Diskuze se t\u00fdk\u00e1 dvou okruh\u016f: v\u00fd\u0161e st\u00e1tn\u00ed podpory a zp\u016fsobu jej\u00edho zdan\u011bn\u00ed. Navrhovatelem novely je ministr financ\u00ed Miroslav Kalousek, novela byla Sen\u00e1tem schv\u00e1lena 12. 11. 2010. \u00da\u010dinnost nov\u00e9 pr\u00e1vn\u00ed \u00fapravy je stanovena na 1. ledna 2011.<\/p>\n

Samotn\u00e1 novela m\u011bn\u00ed dva z\u00e1kony:<\/p>\n

I. z\u00e1kon o stavebn\u00edm spo\u0159en\u00ed
\nII. z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f<\/p>\n

I. Novela z\u00e1kona o stavebn\u00edm spo\u0159en\u00ed<\/h3>\n

Novela p\u0159in\u00e1\u0161\u00ed \u2013 pro spo\u0159itele \u2013 z\u00e1sadn\u00ed zm\u011bnu v tom smyslu, \u017ee se sni\u017euje st\u00e1tn\u00ed podpora z 15 % resp. 25 % na 10 %. Maxim\u00e1ln\u00ed v\u00fd\u0161e \u00faspory, ze kter\u00e9 se po\u010d\u00edt\u00e1 st\u00e1tn\u00ed podpora, z\u016fst\u00e1v\u00e1 na \u010d\u00e1stce 20.000 K\u010d za kalend\u00e1\u0159n\u00ed rok.<\/p>\n

Samoz\u0159ejm\u011b ka\u017ed\u00e9ho napadne ot\u00e1zka, jak\u00e1 v\u00fd\u0161e st\u00e1tn\u00ed podpory bude u smluv uzav\u0159en\u00fdch p\u0159ed \u00fa\u010dinnost\u00ed nov\u00e9ho z\u00e1kona, tedy p\u0159ed 1. lednem 2011. Odpov\u011b\u010f n\u00e1m d\u00e1vaj\u00ed p\u0159echodn\u00e1 ustanoven\u00ed: nov\u00e1 v\u00fd\u0161e st\u00e1tn\u00ed podpory \u2013 tedy 10 % – se t\u00fdk\u00e1 v\u0161ech smluv, bez ohledu na datum, kdy byla smlouva uzav\u0159ena. T\u00edm nejsou dot\u010deny n\u00e1roky na st\u00e1tn\u00ed podporu vznikl\u00e9 p\u0159ede dnem nabyt\u00ed \u00fa\u010dinnosti tohoto z\u00e1kona tzn. p\u0159ed 1. 1. 2011.<\/p>\n

II. Novela z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/h3>\n

Medi\u00e1ln\u00ed diskuze \u0159e\u0161\u00edc\u00ed zdan\u011bn\u00ed st\u00e1tn\u00ed podpory byly n\u00e1zorov\u011b velmi pestr\u00e9, n\u00e1zorov\u00e9 spektrum za\u010d\u00ednalo na variant\u011b \u201estar\u00fdch smluv se to nebude t\u00fdkat\u201c a kon\u010dilo variantou \u201ezdan\u00ed se v\u0161e, tedy i za minul\u00e1 l\u00e9ta\u201c.<\/p>\n

Probl\u00e9m zdan\u011bn\u00ed lze rozd\u011blit na dv\u011b podot\u00e1zky: (i) za jak\u00e9 obdob\u00ed bude st\u00e1tn\u00ed podpora zdan\u011bna a (ii) jakou sazbou.<\/p>\n

(i) Novela zm\u011bnila ustanoven\u00ed \u0159e\u0161\u00edc\u00ed\u00a0osvobozen\u00ed od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch<\/strong>\u00a0osob n\u00e1sledovn\u011b:<\/p>\n

p\u0159\u00edsp\u011bvek fyzick\u00fdm osob\u00e1m poskytovan\u00fd podle z\u00e1kona upravuj\u00edc\u00edho stavebn\u00ed spo\u0159en\u00ed a st\u00e1tn\u00ed podporu stavebn\u00edho spo\u0159en\u00ed, s v\u00fdjimkou p\u0159\u00edsp\u011bvku, na kter\u00fd vznikl n\u00e1rok v roce 2010 a kter\u00fd byl pouk\u00e1z\u00e1n stavebn\u00ed spo\u0159iteln\u011b po 31. prosinci 2010.<\/p>\n

(ii) St\u00e1tn\u00ed podpora na ni\u017e vznikl n\u00e1rok v roce 2010 bude podl\u00e9hat 50 % sr\u00e1\u017ekov\u00e9 dani.<\/p>\n

Z v\u00fd\u0161e uveden\u00e9ho vypl\u00fdv\u00e1, \u017ee st\u00e1tn\u00ed podpora z\u016fst\u00e1v\u00e1 i nad\u00e1le od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob osvobozen\u00e1 s jednou v\u00fdjimkou a to st\u00e1tn\u00ed podporou, na kterou vznikl n\u00e1rok v roce 2010 a kter\u00e1 bude pouk\u00e1z\u00e1na stavebn\u00ed spo\u0159iteln\u011b po 31. prosinci 2010. Tato st\u00e1tn\u00ed podpora bude zdan\u011bna 50 % sr\u00e1\u017ekovou dan\u00ed.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Sen\u00e1t P\u010cR schv\u00e1lil novelu z\u00e1kona o stavebn\u00edm spo\u0159en\u00ed, novela nyn\u00ed \u010dek\u00e1 na podpis prezidenta republiky.<\/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],"class_list":["post-852","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/852","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=852"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/852\/revisions"}],"predecessor-version":[{"id":5642,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/852\/revisions\/5642"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}