{"id":7732,"date":"2016-08-09T11:27:07","date_gmt":"2016-08-09T10:27:07","guid":{"rendered":"http:\/\/simproperty.com\/cs\/?p=7732"},"modified":"2017-11-15T13:51:24","modified_gmt":"2017-11-15T12:51:24","slug":"prehled-dani-souvisejicich-s-nemovitostmi-na-uzemi-cr","status":"publish","type":"post","link":"https:\/\/www.simproperty.com\/cs\/novinky\/know-how-cs\/prehled-dani-souvisejicich-s-nemovitostmi-na-uzemi-cr\/","title":{"rendered":"P\u0159ehled dan\u00ed souvisej\u00edc\u00edch s nemovitostmi na \u00fazem\u00ed \u010cR"},"content":{"rendered":"

Osobn\u00ed da\u0148ov\u00e9 \u010d\u00edslo<\/strong><\/p>\n

Vlastn\u00edci nemovitost\u00ed se nemus\u00ed registrovat a \u017e\u00e1dat o osobn\u00ed da\u0148ov\u00e9 \u010d\u00edslo<\/p>\n

Da\u0148 z\u00a0nemovit\u00fdch v\u011bc\u00ed<\/strong><\/p>\n

Nemovitosti mus\u00ed b\u00fdt nahl\u00e1\u0161eny k\u00a0da\u0148i z\u00a0nemovit\u00fdch v\u011bc\u00ed.<\/p>\n

Nejpozd\u011bji lze nemovitost nahl\u00e1sit 31. Ledna n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho roku. Pokud jste nemovitost zakoupili v\u00a0roce 2016, nahl\u00e1sit ji mus\u00edte nejpozd\u011bji do 31.1.2017. Da\u0148 je splatn\u00e1 jednou za rok v\u017edy do konce kv\u011btna a to p\u0159\u00edslu\u0161n\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu , kter\u00fd m\u00e1 na starosti oblast, ve kter\u00e9 se va\u0161e nemovitost nach\u00e1z\u00ed. \u010c\u00e1stka se li\u010d\u00ed podle velikosti a um\u00edst\u011bn\u00ed nemovitosti, za typick\u00fd Pra\u017esk\u00fd byt se zaplat\u00ed mezi 1000 \u2013 2000 CZK za rok.<\/p>\n

Da\u0148 z\u00a0pron\u00e1jmu<\/strong><\/p>\n

P\u0159\u00edjmy z\u00a0pron\u00e1jmu se u fyzick\u00fdch osob dan\u00ed jako da\u0148 z\u00a0p\u0159\u00edjmu fyzick\u00fdch osob a mus\u00ed se pod\u00e1vat jednou ro\u010dn\u011b.<\/p>\n

Z\u00fa\u010dtovac\u00ed obdob\u00ed pro v\u00fdpo\u010det dan\u011b je od 1. Ledna do 31. Prosince. Da\u0148ov\u00e9 vratky prob\u00edhaj\u00ed nejpozd\u011bji do 31. B\u0159ezna n\u00e1sleduj\u00edc\u00edho roku.<\/p>\n

V\u00fddaje lze ode\u010d\u00edst dv\u011bma n\u00e1sleduj\u00edc\u00edmi zp\u016fsoby:<\/p>\n

    \n
  1. Pau\u0161\u00e1ln\u00ed sazbou 30% ze v\u0161ech p\u0159\u00edjm\u016f a to do maxim\u00e1ln\u00ed v\u00fd\u0161e 300 000 CZK. Zbytek je zdaniteln\u00fd bez ohledu na to, jak\u00e9 byly skute\u010dn\u00e9 v\u00fddaje.<\/li>\n<\/ol>\n
      \n
    1. Uplatn\u011bn\u00edm skute\u010dn\u00fdch v\u00fddaj\u016f. Je t\u0159eba v\u00e9st skute\u010dn\u00e9 z\u00e1znamy o p\u0159\u00edjmech i v\u00fddaj\u00edch vynalo\u017een\u00fdch k\u00a0dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f v\u00a0\u010dasov\u00e9m sledu. P\u0159\u00edklady polo\u017eek, kter\u00e9 lze ode\u010d\u00edst jsou poplatky za spr\u00e1vu, \u00faroky z\u00a0hypot\u00e9k a znehodnocen\u00ed nemovitosti, investice do oprav.<\/li>\n<\/ol>\n

      Korpor\u00e1tn\u00ed da\u0148<\/strong><\/p>\n

      Pro nemovitosti vlastn\u011bn\u00e9 \u010desk\u00fdmi spole\u010dnostmi je korpor\u00e1tn\u00ed da\u0148 v\u00a0sou\u010dasn\u00e9 dob\u011b 19%.<\/p>\n

      Da\u0148 na dividendy je 15%.<\/p>\n

      Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty (DPH)<\/strong><\/p>\n

      Sou\u010dasn\u00e1 z\u00e1kladn\u00ed sazba DPH je 21% a ta se uplat\u0148uje na naprostou v\u011bt\u0161inu zbo\u017e\u00ed a slu\u017eeb. Existuje tak\u00e9 prvn\u00ed sn\u00ed\u017een\u00e1 sazba DPH 15% a druh\u00e1 sn\u00ed\u017een\u00e1 sazba DPH 10 %, ty se uplat\u0148uj\u00ed jen na n\u011bkter\u00e9 polo\u017eky.<\/p>\n

      Da\u0148 z\u00a0nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/strong><\/p>\n

      Sazba dan\u011b p\u0159i prodeji nemovitosti je 4% z\u00a0prodejn\u00ed ceny nemovitosti a v\u00a0sou\u010dasn\u00e9 dob\u011b ji plat\u00ed prod\u00e1vaj\u00edc\u00ed, za kter\u00e9ho ov\u0161em mus\u00ed kupuj\u00edc\u00ed ru\u010dit (to se b\u011bhem roku zm\u011bn\u00ed a povinnost platit da\u0148 padne v\u00fdhradn\u011b na kupuj\u00edc\u00edho). Je z\u00e1konem vy\u017eadov\u00e1no nechat si ud\u011blat znaleck\u00fd posudek a ur\u010dit tak zda\u0148ovac\u00ed cenu nemovitosti. 4% da\u0148 je pak vypo\u010d\u00edt\u00e1v\u00e1na bu\u010f z\u00a0prodejn\u00ed ceny, nebo ceny ur\u010denou znaleck\u00fdm posudkem, v\u017edy z\u00a0\u010d\u00e1stky, kter\u00e1 je vy\u0161\u0161\u00ed.<\/del><\/p>\n

      Da\u0148 z\u00a0kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/strong><\/p>\n

      Technicky vzato na \u00fazem\u00ed \u010cesk\u00e9 republiky \u017e\u00e1dn\u00e1 da\u0148 z\u00a0kapit\u00e1lov\u00fdch v\u00fdnos\u016f nen\u00ed. V\u0161echny kapit\u00e1lov\u00e9 v\u00fdnosy jsou dan\u011bny jako da\u0148 z\u00a0p\u0159\u00edjmu, kter\u00e1 m\u00e1 sazbu 15%.<\/p>\n

      Pro osoby bez trval\u00e9ho pobytu na \u00fazem\u00ed \u010cR nen\u00ed vy\u010d\u00edslena \u017e\u00e1dn\u00e1 da\u0148 z\u00a0kapit\u00e1lov\u00fdch v\u00fdnos\u016f, pokud vlastn\u00ed nemovitost d\u00e9le jak p\u011bt let.<\/p>\n

      Pro osoby s\u00a0trval\u00fdm pobytem to mus\u00ed b\u00fdt dva a v\u00edce rok\u016f.<\/p>\n

      \u010cesk\u00e1 nemovitost, kter\u00e1 byla zakoupena pr\u00e1vnickou osobou podl\u00e9h\u00e1 19% dani, ale tento v\u00fddaj lze ode\u010d\u00edst p\u0159i v\u00fdpo\u010dtu dan\u011b.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Osobn\u00ed da\u0148ov\u00e9 \u010d\u00edslo Vlastn\u00edci nemovitost\u00ed se nemus\u00ed registrovat a \u017e\u00e1dat o osobn\u00ed da\u0148ov\u00e9 \u010d\u00edslo Da\u0148 z\u00a0nemovit\u00fdch v\u011bc\u00ed Nemovitosti mus\u00ed b\u00fdt nahl\u00e1\u0161eny k\u00a0da\u0148i z\u00a0nemovit\u00fdch v\u011bc\u00ed. Nejpozd\u011bji lze nemovitost nahl\u00e1sit 31. Ledna n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho roku. Pokud jste nemovitost zakoupili v\u00a0roce 2016, nahl\u00e1sit ji mus\u00edte nejpozd\u011bji do 31.1.2017. Da\u0148 je splatn\u00e1 jednou za rok v\u017edy do konce kv\u011btna […]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[103],"tags":[304,293,302,603],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.simproperty.com\/cs\/wp-json\/wp\/v2\/posts\/7732"}],"collection":[{"href":"https:\/\/www.simproperty.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.simproperty.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.simproperty.com\/cs\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.simproperty.com\/cs\/wp-json\/wp\/v2\/comments?post=7732"}],"version-history":[{"count":4,"href":"https:\/\/www.simproperty.com\/cs\/wp-json\/wp\/v2\/posts\/7732\/revisions"}],"predecessor-version":[{"id":14900,"href":"https:\/\/www.simproperty.com\/cs\/wp-json\/wp\/v2\/posts\/7732\/revisions\/14900"}],"wp:attachment":[{"href":"https:\/\/www.simproperty.com\/cs\/wp-json\/wp\/v2\/media?parent=7732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.simproperty.com\/cs\/wp-json\/wp\/v2\/categories?post=7732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.simproperty.com\/cs\/wp-json\/wp\/v2\/tags?post=7732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}