{"id":3716,"date":"2013-08-10T14:00:39","date_gmt":"2013-08-10T14:00:39","guid":{"rendered":"https:\/\/www.volawyers.com\/rocni-dane-a-vydaje-ve-spanelsku\/"},"modified":"2023-08-10T12:33:45","modified_gmt":"2023-08-10T12:33:45","slug":"rocni-dane-a-vydaje-ve-spanelsku","status":"publish","type":"page","link":"https:\/\/www.volawyers.com\/cs\/caste-otazky\/rocni-dane-a-vydaje-ve-spanelsku\/","title":{"rendered":"Ro\u010dn\u00ed dan\u011b a v\u00fddaje ve \u0160pan\u011blsku"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left 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awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/www.volawyers.com\/cs\/caste-otazky\/zaveti-a-dedictvi-ve-spanelsku\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Z\u00e1v\u011bti a d\u011bdictv\u00ed<\/span><\/a><\/li><li  id=\"menu-item-5005\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5005 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"5005\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/www.volawyers.com\/cs\/caste-otazky\/obchodni-spolecnosti-ve-spanelsku\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Obchodn\u00ed spole\u010dnosti<\/span><\/a><\/li><\/ul><\/nav><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 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fusion-title-size-one\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><span class=\"awb-title-spacer\"><\/span><h1 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;text-transform:none;\">Ro\u010dn\u00ed dan\u011b a v\u00fddaje ve \u0160pan\u011blsku<\/h1><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1352px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><h3>\u2013 Co je to katastr\u00e1ln\u00ed hodnota nemovitosti?<\/h3>\n<p>Katastr\u00e1ln\u00ed hodnota je \u00fa\u0159edn\u00ed hodnota ustanoven\u00e1 m\u011bstsk\u00fdmi \u00fa\u0159ady pro ka\u017edou individu\u00e1ln\u00ed nemovitost v z\u00e1vislosti na celou \u0159adu krit\u00e9ri\u00ed, jako nap\u0159\u00edklad lokalizace, kvalita v\u00fdstavby, st\u00e1\u0159\u00ed, apod. Tato hodnota, je\u017e je \u00fa\u0159ady ka\u017edoro\u010dn\u011b aktualizov\u00e1na, se pou\u017e\u00edv\u00e1 pro v\u00fdpo\u010det n\u011bkter\u00fdch dan\u00ed a nemus\u00ed v\u017edy souhlasit s tr\u017en\u00ed cenou nemovitosti.<\/p>\n<h3>\u2013\u00a0 Nejsem rezidentem ve \u0160pan\u011blsku a svou nemovitost nepronaj\u00edm\u00e1m, ani z n\u00ed neplyne \u017e\u00e1dn\u00fd jin\u00fd zisk. Mus\u00edm platit ro\u010dn\u00ed da\u0148 z p\u0159\u00edjmu?<\/h3>\n<p>Ano. Nerezidenti jsou povinni tuto da\u0148 platit jak za p\u0159\u00edjmy skute\u010dn\u011b obdr\u017een\u00e9, jako je pron\u00e1jem, tak i za hypotetick\u00fd p\u0159\u00edjem v p\u0159\u00edpad\u011b vlastn\u00edho u\u017eit\u00ed nemovitosti, kter\u00fd je po\u010d\u00edt\u00e1n na z\u00e1klad\u011b katastr\u00e1ln\u00ed hodnoty.<\/p>\n<h3>\u00a0\u2013 Ka\u017ed\u00fd z vlastn\u00edk\u016f jedn\u00e9 nemovitosti je povinen da\u0148 z p\u0159\u00edjmu zaplatit s\u00e1m za sebe nebo je posta\u010duj\u00edc\u00ed, kdy\u017e se toto da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1 spole\u010dn\u011b za nemovitost jako celek?<\/h3>\n<p>Ka\u017ed\u00fd vlastn\u00edk je pro da\u0148ov\u00e9 \u00fa\u010dely pova\u017eov\u00e1n za pl\u00e1tce dan\u011b jako jednotlivec, tj. je t\u0159eba odevzdat tolik da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed, kolik je vlastn\u00edk\u016f. Samoz\u0159ejm\u011b ka\u017ed\u00fd z nich bude platit da\u0148 odpov\u00eddaj\u00edc\u00ed konkr\u00e9tn\u00edmu pod\u00edlu jeho vlastnictv\u00ed na dan\u00e9 nemovitosti.<\/p>\n<h3>\u00a0\u2013 Jak\u00fd je term\u00edn pro platbu dan\u011b z p\u0159\u00edjmu nerezident\u016f?<\/h3>\n<p>Mezi 1. lednem a 31. prosincem n\u00e1sleduj\u00edc\u00edho roku po tom, za n\u011bj\u017e je da\u0148 placena. Plat\u00ed se pouze za dny, ve kter\u00fdch byl da\u0148ov\u00fd poplatn\u00edk vlastn\u00edkem dan\u00e9 nemovitosti. Tj. nap\u0159\u00edklad p\u0159i koupi nemovitosti 17. 7. 2012 budete danit b\u011bhem roku 2013 za obdob\u00ed od 17.7.2012 do 31.12.2012.<\/p>\n<h3>\u00a0\u2013\u00a0 Mohu si ze z\u00e1kladu dan\u011b z p\u0159\u00edjmu nerezident\u016f ode\u010d\u00edst n\u00e1klady jako nap\u0159\u00edklad spl\u00e1tky hypote\u010dn\u00edho \u00fav\u011bru?<\/h3>\n<p>Ne. Bohu\u017eel se nedaj\u00ed ode\u010d\u00edst \u017e\u00e1dn\u00e9 n\u00e1klady.<\/p>\n<h3>\u00a0\u2013 Je nutn\u00e9 tuto da\u0148 platit v p\u0159\u00edpad\u011b, \u017ee je nemovitost ve vlastnictv\u00ed ne\u0161pan\u011blsk\u00e9 obchodn\u00ed spole\u010dnosti?<\/h3>\n<p>Pouze v p\u0159\u00edpad\u011b, \u017ee m\u00e1 obchodn\u00ed spole\u010dnost s\u00eddlo v jedn\u00e9 ze zem\u00ed pova\u017eovan\u00fdch za tzv. da\u0148ov\u00fd r\u00e1j, bude spole\u010dnost odv\u00e1d\u011bt ro\u010dn\u00ed da\u0148 za vlastnictv\u00ed nemovitost\u00ed ve \u0160pan\u011blsku, ov\u0161em v tomto p\u0159\u00edpad\u011b bude pou\u017eit jin\u00fd da\u0148ov\u00fd formul\u00e1\u0159. V\u00fd\u0161e dan\u011b dosahuje 3% z katastr\u00e1ln\u00ed hodnoty nemovitosti.<\/p>\n<h3>\u00a0\u2013 Jak\u00fd je rozd\u00edl mezi m\u011bstskou dan\u00ed z nemovitosti (IBI) a dan\u00ed z nemovitosti pro nerezidenty (da\u0148<br \/>z p\u0159\u00edjmu)?<\/h3>\n<p>Ve skute\u010dnosti jedin\u00fdm spole\u010dn\u00fdm prvkem je ro\u010dn\u00ed platba obou zm\u00edn\u011bn\u00fdch.<\/p>\n<p>IBI je m\u011bstsk\u00e1 da\u0148 z nemovitosti, jej\u00ed\u017e v\u00fdb\u011br m\u00e1 na starost p\u0159\u00edslu\u0161n\u00fd m\u011bstsk\u00fd\/obecn\u00ed \u00fa\u0159ad a p\u0159\u00edpadn\u00fd dluh z nezaplacen\u00ed se v\u00e1\u017ee na nemovitost. \u00a0Z\u00e1kladem pro v\u00fdpo\u010det t\u00e9to dan\u011b je katastr\u00e1ln\u00ed hodnota nemovitosti a pro odpov\u00eddaj\u00edc\u00ed ro\u010dn\u00ed platbu m\u016f\u017ee b\u00fdt navedeno inkaso ke \u0161pan\u011blsk\u00e9mu bankovn\u00edmu \u00fa\u010dtu.<\/p>\n<p>Da\u0148 z nemovitosti pro nerezidenty (tzv. Da\u0148 z p\u0159\u00edjmu \u2013 renta) je celost\u00e1tn\u00ed da\u0148 osobn\u00edho charakteru. V p\u0159\u00edpad\u011b p\u0159\u00edjm\u016f, vych\u00e1zej\u00edc\u00edch<br \/>z osobn\u00edho u\u017eit\u00ed nemovitosti, ji plat\u00ed ka\u017ed\u00fd vlastn\u00edk v pom\u011bru, je\u017e mu n\u00e1le\u017e\u00ed kupn\u00ed smlouvou. Jde o osobn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a nen\u00ed mo\u017eno jej platit formou inkasa.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":3683,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-3716","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/pages\/3716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/comments?post=3716"}],"version-history":[{"count":2,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/pages\/3716\/revisions"}],"predecessor-version":[{"id":5108,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/pages\/3716\/revisions\/5108"}],"up":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/pages\/3683"}],"wp:attachment":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/media?parent=3716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}