{"id":9009,"date":"2022-12-07T08:00:00","date_gmt":"2022-12-07T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=9009"},"modified":"2023-02-01T15:04:53","modified_gmt":"2023-02-01T14:04:53","slug":"pozor-na-moznost-propadnuti-naroku-na-osvobozeni-prijmu-z-prodeje-nemovitosti","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/pozor-na-moznost-propadnuti-naroku-na-osvobozeni-prijmu-z-prodeje-nemovitosti\/","title":{"rendered":"Pozor, na mo\u017enost propadnut\u00ed n\u00e1roku na osvobozen\u00ed p\u0159\u00edjm\u016f z prodeje nemovitost\u00ed!"},"content":{"rendered":"<h2>Informace Finan\u010dn\u00ed spr\u00e1vy<\/h2>\n<p>Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed v&nbsp;\u0159\u00edjnu 2022 vydalo nov\u00fd <strong>nepovinn\u00fd<\/strong> tiskopis (25 5259) k&nbsp;ozn\u00e1men\u00ed p\u0159\u00edjm\u016f, kter\u00fd lze pou\u017e\u00edt pro spln\u011bn\u00ed jedn\u00e9 ze z\u00e1konn\u00fdch podm\u00ednek pro <strong>podm\u00edn\u011bn\u00e9 osvobozen\u00ed p\u0159\u00edjm\u016f<\/strong> z&nbsp;prodeje <strong>nemovit\u00fdch v\u011bc\u00ed<\/strong>. Ozn\u00e1men\u00ed se pod\u00e1v\u00e1 do konce lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Podm\u00ednky pro osvobozen\u00ed p\u0159\u00edjm\u016f na z\u00edsk\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby nalezneme v \u00a7 4 odst. 1 p\u00edsm. v) z\u00e1kona o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f (d\u00e1le jen ZDP) a nov\u011b od 1. 1. 2021 v&nbsp;souvislosti s \u00a7 4b ZDP (do 31. 12. 2020 se jednalo o \u00a7 15 ZDP).<\/p>\n<h2>Ozn\u00e1men\u00ed o z\u00edsk\u00e1n\u00ed prost\u0159edk\u016f na obstar\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby<\/h2>\n<p>Ozn\u00e1men\u00ed o z\u00edsk\u00e1n\u00ed prost\u0159edk\u016f, kter\u00e9 <strong>budou <\/strong>nebo <strong>byly<\/strong> pou\u017eity na obstar\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby:<\/p>\n<p>1. Toto ozn\u00e1men\u00ed je pouze <strong>jednou z podm\u00ednek<\/strong> pro osvobozen\u00ed p\u0159\u00edjmu, kterou stanov\u00ed <strong>\u00a7&nbsp;4b odst. 2 ZDP<\/strong>.<\/p>\n<p>2.<strong>&nbsp;<\/strong>Dal\u0161\u00ed podm\u00ednka pro osvobozen\u00ed p\u0159\u00edjmu spo\u010d\u00edv\u00e1 dle <strong>\u00a7 4b odst. 3<\/strong> <strong>ZDP<\/strong> v <strong>pou\u017eit\u00ed<\/strong> z\u00edskan\u00fdch prost\u0159edk\u016f na obstar\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby, a ta je spln\u011bna, pokud:<\/p>\n<p>a) jsou pou\u017eity tyto prost\u0159edky na <strong>obstar\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby<\/strong> do konce zda\u0148ovac\u00edho obdob\u00ed bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edho po zda\u0148ovac\u00edm obdob\u00ed, ve kter\u00e9m poplatn\u00edk dan\u00e9 prost\u0159edky z\u00edskal (plus jeden rok),<\/p>\n<p>b) nebo je pou\u017eita \u010d\u00e1stka odpov\u00eddaj\u00edc\u00ed z\u00edskan\u00fdm prost\u0159edk\u016fm na <strong>obstar\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby<\/strong> p\u0159ed jejich z\u00edsk\u00e1n\u00edm, nejd\u0159\u00edve v\u0161ak ve zda\u0148ovac\u00edm obdob\u00ed bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edm zda\u0148ovac\u00edmu obdob\u00ed, ve kter\u00e9m poplatn\u00edk tyto prost\u0159edky z\u00edskal (m\u00ednus jeden rok).<\/p>\n<p>Toto osvobozen\u00ed (pou\u017eit\u00ed financ\u00ed rok pozadu \u010di rok do budoucna na nov\u00e9 vlastn\u00ed bydlen\u00ed) lze uplatnit <strong>pouze<\/strong> u nemovitost\u00ed, kter\u00e9 poplatn\u00edk vyu\u017e\u00edval pro vlastn\u00ed bytovou pot\u0159ebu (s nespln\u011bn\u00fdm \u010dasov\u00fdm testem m\u00e9n\u011b ne\u017e 2 roky \u2013 z\u00edskan\u00fdch kdykoliv), nebo u nemovitost\u00ed z\u00edskan\u00fdch (koupen\u00fdch) od 1. 1. 2021, kter\u00e9 poplatn\u00edk nevyu\u017e\u00edval pro vlastn\u00ed bytovou pot\u0159ebu, a nevlastnil je ani 10 let.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/Tiskopis-osvobozene-prijmy-5259_1.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9011\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/Propadnuti_osvobozeni_prijmu_z_prodeje_nemovitosti_form.jpg\" alt=\"\" width=\"823\" height=\"794\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/Propadnuti_osvobozeni_prijmu_z_prodeje_nemovitosti_form.jpg 823w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/Propadnuti_osvobozeni_prijmu_z_prodeje_nemovitosti_form-300x289.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/Propadnuti_osvobozeni_prijmu_z_prodeje_nemovitosti_form-768x741.jpg 768w\" sizes=\"auto, (max-width: 823px) 100vw, 823px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/Tiskopis-osvobozene-prijmy-5259_1.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Vzor nov\u00e9ho tiskopisu v&nbsp;PDF je ke sta\u017een\u00ed ZDE.<\/strong><\/a><\/p>\n<p>Nedojde-li ke spln\u011bn\u00ed podm\u00ednky pro osvobozen\u00ed p\u0159\u00edjmu spo\u010d\u00edvaj\u00edc\u00ed v pou\u017eit\u00ed z\u00edskan\u00fdch prost\u0159edk\u016f na obstar\u00e1n\u00ed <strong>vlastn\u00ed<\/strong> <strong>bytov\u00e9 pot\u0159eby<\/strong>, je tento p\u0159\u00edjem (z\u00edskan\u00e9 prost\u0159edky) p\u0159\u00edjmem podle <strong>\u00a7 10 ZDP<\/strong> ve zda\u0148ovac\u00edm obdob\u00ed <strong>bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edm<\/strong> po zda\u0148ovac\u00edm obdob\u00ed, ve kter\u00e9m poplatn\u00edk prost\u0159edky z\u00edskal (\u00a7 4b odst. 4 z\u00e1kona). Nen\u00ed tedy nutno pod\u00e1vat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, situaci \u0159e\u0161\u00edme a\u017e v&nbsp;\u0159\u00e1dn\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed n\u00e1sleduj\u00edc\u00ed rok (po uplynut\u00ed 1 roku).<\/p>\n<p>Pokud ale nap\u0159\u00edklad poplatn\u00edk v&nbsp;roce 2021 prodal n\u011bjakou nemovitost, kter\u00e1 by spl\u0148ovala v\u00fd\u0161e uveden\u00e9 \u201eosvobozen\u00ed\u201c, a neozn\u00e1mil F\u00da tuto skute\u010dnost do 1. 4. 2022, 2. 5. 2022 nebo 1. 7. 2022, bude m\u00edt ji\u017e sm\u016flu a tyto p\u0159\u00edjmy mu budou F\u00da dom\u011b\u0159eny. Finan\u010dn\u00ed \u00fa\u0159ady \u010derpaj\u00ed \u00fadaje mimo jin\u00e9 z&nbsp;katastru nemovitost\u00ed.<\/p>\n<h2>Tabulka \u2013 osvobozen\u00e9 p\u0159\u00edjmy u nemovit\u00fdch v\u011bc\u00ed dle \u00a7 4 ZDP<\/h2>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u00daplata z prodeje&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (postoupen\u00ed, p\u0159evodu)<\/strong><\/td>\n<td><strong>Podm\u00ednky osvobozen\u00ed stanoven\u00e9 v ZDP<\/strong><\/td>\n<td><strong>Podm\u00ednky osvobozen\u00ed prodeje u majetku, kter\u00fd nen\u00ed a nikdy nebyl v obchodn\u00edm majetku<\/strong><\/td>\n<td><strong>Podm\u00ednky osvobozen\u00ed prodeje u majetku, kter\u00fd byl v obchodn\u00edm majetku<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Nemovit\u00e9 v\u011bci &#8211; bydli\u0161t\u011b<\/strong><\/td>\n<td>\u00a7 4 odst. 1 p\u00edsm. a) <strong>p\u00edsm. + v) + \u00a7 4b<\/strong><\/td>\n<td>alespo\u0148 2 roky bydli\u0161t\u011b nebo prost\u0159edky z prodeje pou\u017e\u00edt na \u0159e\u0161en\u00ed <strong>vlastn\u00ed bytov\u00e9 pot\u0159eby<\/strong><\/td>\n<td>v\u00edce jak 2 roky od vy\u0159azen\u00ed z OM<\/td>\n<\/tr>\n<tr>\n<td><strong>Nemovit\u00e9 v\u011bci &#8211; bez bydli\u0161t\u011b po\u0159\u00edzen\u00e9 do 31. 12. 2020<\/strong><\/td>\n<td>\u00a7 4 odst. 1 p\u00edsm. b)<\/td>\n<td>v\u00edce jak 5 let ve vlastnictv\u00ed<\/td>\n<td>v\u00edce jak 5 let od vy\u0159azen\u00ed z OM<\/td>\n<\/tr>\n<tr>\n<td><strong>Nemovit\u00e9 v\u011bci &#8211; bez bydli\u0161t\u011b po\u0159\u00edzen\u00e9 od 1. 1. 2021<\/strong><\/td>\n<td>\u00a7 4 odst. 1 p\u00edsm. b)<\/td>\n<td><strong>v\u00edce jak 10 let ve vlastnictv\u00ed<\/strong><\/td>\n<td><strong>v\u00edce jak 10 let od vy\u0159azen\u00ed z OM<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Nemovit\u00e9 v\u011bci &#8211; bez bydli\u0161t\u011b po\u0159\u00edzen\u00e9 od 1. 1. 2021<\/strong><\/td>\n<td>\u00a7 4 odst. 1 p\u00edsm. b)&nbsp;<strong>p\u00edsm. + v) + \u00a7 4b<\/strong><\/td>\n<td>m\u00e9n\u011b ne\u017e 10 let ve vlastnictv\u00ed <strong>+ vlastn\u00ed bytov\u00e1 pot\u0159eba + <\/strong><strong>nutn\u00e9 ozn\u00e1men\u00ed t\u00e9to skute\u010dnosti v&nbsp;z\u00e1konn\u00e9m term\u00ednu na F\u00da<\/strong><\/td>\n<td><strong>m\u00e9n\u011b ne\u017e 10 let od vy\u0159azen\u00ed z OM<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Vzorov\u00fd p\u0159\u00edklad \u2013 prodej bytu nespl\u0148uj\u00edc\u00ed podm\u00ednky pro osvobozen\u00ed<\/h2>\n<p><strong>Pan Petr koupil jako \u201eob\u010dan\u201c v&nbsp;lednu 2021 byt v&nbsp;hodnot\u011b 3 mil. K\u010d a hned se do n\u011bj nast\u011bhoval. V&nbsp;\u0159\u00edjnu 2022 jej prod\u00e1v\u00e1 za \u010d\u00e1stku 4 mil. K\u010d. Z\u00edskan\u00e9 pen\u00edze vyu\u017eije v&nbsp;roce 2024 na stavbu sv\u00e9ho nov\u00e9ho rodinn\u00e9ho domu.<\/strong><\/p>\n<p>V&nbsp;tomto p\u0159\u00edpad\u011b poplatn\u00edk nevlastnil byt v\u00edce ne\u017e 2 roky (\u010dasov\u00fd test pro bydlen\u00ed), a i kdy\u017e jej u\u017e\u00edval pro vlastn\u00ed bytovou pot\u0159ebu, nespl\u0148uje podm\u00ednky pro osvobozen\u00ed. Nov\u011b od 1. 1. 2021 by bylo mo\u017eno vyu\u017e\u00edt osvobozen\u00ed tohoto p\u0159\u00edjmu (z prodeje bytu) za podm\u00ednek uveden\u00fdch v \u00a7 4 odst. 1 p\u00edsm. v) ZDP.<\/p>\n<p>Nicm\u00e9n\u011b pan Petr dle zad\u00e1n\u00ed nevyu\u017eije z\u00edskan\u00e9 finan\u010dn\u00ed prost\u0159edky na po\u0159\u00edzen\u00ed dal\u0161\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby. Bude muset tedy <strong>zdanit zisk<\/strong> z&nbsp;prodeje tohoto bytu ve sv\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2022, a to v r\u00e1mci \u00a7 10 ZDP. Jako v\u00fddaje m\u016f\u017ee pou\u017e\u00edt po\u0159izovac\u00ed cenu bytu a tak\u00e9 ve\u0161ker\u00e9 dal\u0161\u00ed souvisej\u00edc\u00ed v\u00fddaje spojen\u00e9 s&nbsp;t\u00edmto bytem (nap\u0159. proveden\u00e9 rekonstrukce), nebo v\u00fddaje spojen\u00e9 s&nbsp;prodejem bytu (nap\u0159. provize realitn\u00ed kancel\u00e1\u0159i, pr\u00e1vn\u00ed slu\u017eby aj.).<\/p>\n<p>Minim\u00e1ln\u011b tedy bude \u010dinit \u010d\u00e1stka ke zdan\u011bn\u00ed 1 mil. K\u010d (p\u0159\u00edjem 4 mil. K\u010d m\u00ednus nab\u00fdvac\u00ed cena bytu 3 mil. K\u010d). Sazba dan\u011b z&nbsp;p\u0159\u00edjm\u016f bude \u010dinit 15 % nebo 23 %. Zdravotn\u00ed ani soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed se v&nbsp;p\u0159\u00edpad\u011b \u201eob\u010dana\u201c z&nbsp;t\u011bchto p\u0159\u00edjm\u016f neplat\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\/9009\">\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\/9009\">\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>Vzorov\u00fd p\u0159\u00edklad \u2013 prodej bytu spl\u0148uj\u00edc\u00ed podm\u00ednky pro osvobozen\u00ed<\/h2>\n<p><strong>Pan Pavel koupil jako \u201eob\u010dan\u201c v&nbsp;lednu 2021 byt v&nbsp;hodnot\u011b 3 mil. K\u010d a tento byt za\u010dal pronaj\u00edmat. V&nbsp;\u0159\u00edjnu 2022 jej prod\u00e1v\u00e1 za \u010d\u00e1stku 4 mil. K\u010d. Z\u00edskan\u00e9 prost\u0159edky vyu\u017eije v&nbsp;roce 2023 na stavbu sv\u00e9ho nov\u00e9ho rodinn\u00e9ho domu, kter\u00fd hodl\u00e1 vyu\u017e\u00edvat pro vlastn\u00ed bydlen\u00ed. <\/strong><\/p>\n<p>V&nbsp;tomto p\u0159\u00edpad\u011b poplatn\u00edk nevlastnil byt v\u00edce ne\u017e 10 let (\u010dasov\u00fd test pro vlastnictv\u00ed nemovitosti), nespl\u0148uje tud\u00ed\u017e z\u00e1kladn\u00ed podm\u00ednku pro osvobozen\u00ed tohoto p\u0159\u00edjmu. Nov\u011b od 1. 1. 2021 je ale mo\u017eno vyu\u017e\u00edt osvobozen\u00ed tohoto p\u0159\u00edjmu (z prodeje bytu) za podm\u00ednek uveden\u00fdch v \u00a7 4 odst. 1 p\u00edsm. v) ZDP. Z\u00e1rove\u0148 je ale nutn\u00e9 splnit dal\u0161\u00ed podm\u00ednku, a to, do term\u00ednu pro pod\u00e1n\u00ed DPFO ozn\u00e1mit toto <strong>mo\u017en\u00e9 osvobozen\u00ed na F\u00da. <\/strong>V&nbsp;dan\u00e9m p\u0159\u00edpad\u011b tedy mus\u00ed u\u010dinit pan Pavel ozn\u00e1men\u00ed nejpozd\u011bji do 3. 4. 2023, nebo 2. 5. 2023 \u010di 3. 7. 2023. Takto osvobozen\u00e9 p\u0159\u00edjmy se neuv\u00e1d\u011bj\u00ed do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Pokud by pan Pavel neu\u010dinil toto ozn\u00e1men\u00ed <strong>nejpozd\u011bji<\/strong> do z\u00e1konem vymezen\u00e9ho term\u00ednu, <strong>nemohl<\/strong> by spr\u00e1vce dan\u011b v&nbsp;\u017e\u00e1dn\u00e9m p\u0159\u00edpad\u011b posoudit tento p\u0159\u00edjem jako \u201ep\u0159\u00edjem osvobozen\u00fd\u201c od dan\u011b. Bohu\u017eel tuto povinnost nelze dodate\u010dn\u011b zhojit (po z\u00e1konn\u00e9m term\u00ednu).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Informace Finan\u010dn\u00ed spr\u00e1vy Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed v&nbsp;\u0159\u00edjnu 2022 vydalo nov\u00fd nepovinn\u00fd tiskopis (25 5259) k&nbsp;ozn\u00e1men\u00ed p\u0159\u00edjm\u016f, kter\u00fd lze pou\u017e\u00edt pro spln\u011bn\u00ed jedn\u00e9 ze z\u00e1konn\u00fdch podm\u00ednek &#8230;<\/p>\n","protected":false},"author":2,"featured_media":9010,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[77,305,68],"class_list":["post-9009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-danove-priznani","tag-nemovitosti","tag-osvobozeni-od-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9009","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=9009"}],"version-history":[{"count":13,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9009\/revisions"}],"predecessor-version":[{"id":9027,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9009\/revisions\/9027"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/9010"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=9009"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=9009"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=9009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}