[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.ha-ro.cz\/dan-z-nabyti-nemovitosti\/#Article","mainEntityOfPage":"https:\/\/www.ha-ro.cz\/dan-z-nabyti-nemovitosti\/","headline":"Da\u0148 z nabyt\u00ed nemovitosti","name":"Da\u0148 z nabyt\u00ed nemovitosti","description":"Pokud se chyst\u00e1te kupovat nemovitost, jist\u011b jste ji\u017e zaznamenali zm\u011bnu v dani z p\u0159evodu nemovitosti – resp....","datePublished":"2023-05-06","dateModified":"2023-05-06","author":{"@type":"Person","@id":"https:\/\/www.ha-ro.cz\/author\/#Person","name":"","url":"https:\/\/www.ha-ro.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/390ba47df5874845ef3762ac16ecd0a67f4e30c13cbb7c7ee444ade303aa885b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/390ba47df5874845ef3762ac16ecd0a67f4e30c13cbb7c7ee444ade303aa885b?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"ha-ro.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"url":"https:\/\/www.ha-ro.cz\/dan-z-nabyti-nemovitosti\/","wordCount":389,"articleBody":"Pokud se chyst\u00e1te kupovat nemovitost, jist\u011b jste ji\u017e zaznamenali zm\u011bnu v dani z p\u0159evodu nemovitosti – resp. nov\u011b dani z nabyt\u00ed nemovitosti. Jestli\u017ee jste tuto zm\u011bnu dosud nezachytili, \u010dt\u011bte o to pozorn\u011bji.Nejpodstatn\u011bj\u0161\u00ed zm\u011bna je zm\u011bna v osob\u011b poplatn\u00edka. Dosud jsme byli zvykl\u00ed na to, \u017ee prod\u00e1vaj\u00edc\u00ed po tom,co inkasoval kupn\u00ed cenu, zaplatil da\u0148 z p\u0159evodu nemovitosti. Kupuj\u00edc\u00ed potom vystupoval jako\u017eto ru\u010ditel. Nov\u011b m\u00e1 da\u0148ovou povinnost kupuj\u00edc\u00ed. St\u00e1t k tomu \u00fadajn\u011b vedla v\u011bt\u0161\u00ed motivace kupuj\u00edc\u00edho da\u0148 zaplatit a hlavn\u011b dohledatelnost sou\u010dasn\u00e9ho majitele v katastru nemovitost\u00ed a mo\u017enost zahrnout pr\u00e1v\u011b dot\u010denou nemovitost do exekuce. V praxi to tedy znamen\u00e1, \u017ee pokud budete kupovat nemovitost, je t\u0159eba po\u010d\u00edtat nejen s kupn\u00ed cenou a p\u0159\u00edpadnou proviz\u00ed realitn\u00ed kancel\u00e1\u0159e, ale tak\u00e9 s dan\u00ed ve v\u00fd\u0161i 4% z ceny nemovitosti.\t\tCo je p\u0159edm\u011btem dan\u011b?Da\u0148 zaplat\u00edte jen z nemovitost\u00ed z\u00edskan\u00fdch za \u00faplatu, tj. neplat\u00ed se v p\u0159\u00edpad\u011b d\u011bdictv\u00ed a daru (tyto p\u0159evody v\u0161ak podl\u00e9haj\u00ed jin\u00fdm dan\u00edm). Zaplat\u00edme ji tedy z nabyt\u00ed pozemku, stavby, in\u017een\u00fdrsk\u00e9 s\u00edt\u011b, bytov\u00e9 jednotky \u010di spoluvlastnick\u00e9ho pod\u00edlu nebo tak\u00e9 z pr\u00e1va stavby, co\u017e je opr\u00e1vn\u011bn\u00ed postavit na ciz\u00edm pozemku do\u010dasn\u011b stavbu.Povinnost zaplatit da\u0148 z nabyt\u00ed nemovitosti se potom vztahuje i na nabyvatele nemovitosti, kter\u00fd z\u00edskal vlastnictv\u00ed nap\u0159. soudn\u00edm rozhodnut\u00edm.\t\tStanoven\u00ed v\u00fd\u0161e dan\u011bZ\u00e1klad pro v\u00fdpo\u010det dan\u011b je ur\u010den znaleck\u00fdm posudkem, z tzv. sm\u011brn\u00e9 hodnoty, nebo jako kupn\u00ed cena (pokud je tato cena vy\u0161\u0161\u00ed ne\u017e p\u0159edchoz\u00ed dv\u011b hodnoty). Formul\u00e1\u0159 pro zji\u0161t\u011bn\u00ed sm\u011brn\u00e9 hodnoty lze naj\u00edt na str\u00e1nk\u00e1ch finan\u010dn\u00ed spr\u00e1vy.Sazba dan\u011b \u010din\u00ed v\u00fd\u0161e zmi\u0148ovan\u00e1 4% z ceny nemovitosti.Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00edme podat finan\u010dn\u00edmu \u00fa\u0159adu, v jeho\u017e obvodu se nach\u00e1z\u00ed nemovitost, do konce t\u0159et\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, v n\u011bm\u017e byl proveden vklad do katastru nemovitost\u00ed (p\u0159\u00edpadn\u011b od data nabyt\u00ed vlastnick\u00e9ho pr\u00e1va, pokud se nemovitost neeviduje v katastru nemovitosti).                                                                                                                                                                                                                                                                                                                                                                                        4.1\/5 - (11 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Da\u0148 z nabyt\u00ed nemovitosti","item":"https:\/\/www.ha-ro.cz\/dan-z-nabyti-nemovitosti\/#breadcrumbitem"}]}]