{"id":3859,"date":"2015-09-06T23:08:05","date_gmt":"2015-09-06T23:08:05","guid":{"rendered":"https:\/\/www.volawyers.com\/fakta-o-dedicke-dani-ve-spanelske-andalusii\/"},"modified":"2015-09-06T23:08:05","modified_gmt":"2015-09-06T23:08:05","slug":"fakta-o-dedicke-dani-ve-spanelske-andalusii","status":"publish","type":"post","link":"https:\/\/www.volawyers.com\/cs\/fakta-o-dedicke-dani-ve-spanelske-andalusii\/","title":{"rendered":"Fakta o d\u011bdick\u00e9 dani ve \u0161pan\u011blsk\u00e9 Andalusii"},"content":{"rendered":"
\"Inheritance1.<\/strong><\/h5>\n

D\u011bdictv\u00ed (mortis causa, tj. p\u0159evod majetku po zem\u0159el\u00e9m) i darov\u00e1n\u00ed (inter vivos, tj. p\u0159evod majetku za \u017eivota) jsou ve \u0160pan\u011blsku p\u0159edm\u011btem dan\u011b. Da\u0148ov\u00e1 sazba je identick\u00e1 v obou p\u0159\u00edpadech, ov\u0161em existuj\u00ed rozd\u00edly v bonusech a odpo\u010dtech.<\/p>\n

2.<\/strong><\/h5>\n

S platnost\u00ed od 1. ledna 2015 jsou region\u00e1ln\u00ed pravidla t\u00fdkaj\u00edc\u00ed se d\u011bdick\u00e9 a darovac\u00ed dan\u011b, kter\u00e1 byla p\u016fvodn\u011b platn\u00e1 pouze v p\u0159\u00edpad\u011b, \u017ee jak z\u016fstavitel, tak i d\u011bdic byli oba \u0161pan\u011blsk\u00fdmi rezidenty, platn\u00e1 pro v\u0161echny rezidenty evropsk\u00e9 ekonomick\u00e9 z\u00f3ny (zem\u011b EU plus Island, Lichten\u0161tejnsko a Norsko).<\/p>\n

3.<\/strong><\/h5>\n

Pravidla platn\u00e1 od 1. ledna 2015:<\/p>\n

a) z\u016fstavitel rezidentem ve \u0160pan\u011blsku<\/p>\n

\u2022 pokud jsou d\u011bdicov\u00e9 rezidenty v evropsk\u00e9 ekonomick\u00e9 z\u00f3n\u011b (rezidenti nebo nerezidenti ve \u0160pan\u011blsku), podl\u00e9haj\u00ed, co se t\u00fd\u010de d\u011bdick\u00e9 dan\u011b, stejn\u00fdm regul\u00edm jako z\u016fstavitel
\n\u2022 pokud nejsou rezidenty spole\u010dn\u00e9ho evropsk\u00e9ho ekonomick\u00e9ho prostoru, budou podl\u00e9hat celost\u00e1tn\u00edm regul\u00edm<\/p>\n

b) z\u016fstavitel rezidentem spole\u010dn\u00e9ho evropsk\u00e9ho obchodn\u00edho prostoru, ne \u0161pan\u011blsk\u00fdm<\/p>\n

\u2022 pokud jsou d\u011bdicov\u00e9 rezidenty spole\u010dn\u00e9ho evropsk\u00e9ho ekonomick\u00e9ho prostoru (\u0161pan\u011blsk\u00fdmi \u010di nikoliv), hodnota ve\u0161ker\u00e9ho majetku situovan\u00e9ho v ka\u017ed\u00e9m jednotliv\u00e9m regionu bude se\u010dtena a budou uplatn\u011bna da\u0148ov\u00e1 pravidla toho regionu, kde je kombinovan\u00e1 hodnota majetku nejvy\u0161\u0161\u00ed. Pokud na \u00fazem\u00ed \u0160pan\u011blska \u017e\u00e1dn\u00fd majetek nen\u00ed, pouze d\u011bdicov\u00e9, kte\u0159\u00ed jsou \u0161pan\u011blsk\u00fdmi rezidenty, by m\u011bli osobn\u00ed povinnost danit s ohledem na jejich rezidenci
\n\u2022 pokud jsou d\u011bdicov\u00e9 rezidenty mimo evropsk\u00fd ekonomick\u00fd prostor, budou podl\u00e9hat st\u00e1tn\u00edm da\u0148ov\u00fdm regul\u00edm<\/p>\n

c) z\u016fstavitel rezidentem zem\u011b mimo spole\u010dn\u00fd evropsk\u00fd ekonomick\u00fd prostor<\/p>\n

\u2022 d\u011bdicov\u00e9 budou podl\u00e9hat st\u00e1tn\u00edm da\u0148ov\u00fdm regul\u00edm, nez\u00e1visle na jejich rezidenci<\/p>\n

4.<\/strong><\/h5>\n

Ve \u0160pan\u011blsku to nen\u00ed poz\u016fstalost jako takov\u00e1, kter\u00e1 podl\u00e9h\u00e1 d\u011bdick\u00e9 dani, ale ka\u017ed\u00fd jednotliv\u00fd d\u011bdic v pom\u011bru, kter\u00fd mu na poz\u016fstalosti p\u0159ipadne. Berou se v potaz dan\u00e9 \u00falevy a v\u00fdjimky, kter\u00e9 mu n\u00e1le\u017e\u00ed na z\u00e1klad\u011b jeho p\u0159\u00edbuzensk\u00e9ho pom\u011bru s poz\u016fstal\u00fdm, rezidenci, st\u00e1vaj\u00edc\u00edm majetku ve \u0160pan\u011blsku, atd. Da\u0148ov\u00ed poplatn\u00edci mohou vyu\u017e\u00edt jist\u00fdch v\u00fdhod a slev, plynouc\u00edch ze stupn\u011b jejich p\u0159\u00edbuzensk\u00e9ho svazku s poz\u016fstal\u00fdm. Skupiny ur\u010duj\u00edc\u00ed da\u0148ov\u00e9 slevy jsou n\u00e1sleduj\u00edc\u00ed:<\/p>\n

Skupina I. Vlastn\u00ed a adoptovan\u00ed potomci mlad\u0161\u00ed 21 let<\/p>\n

Skupina II. Vlastn\u00ed a adoptovan\u00ed potomci star\u0161\u00ed 21 let (v\u010detn\u011b), partne\u0159i (man\u017eel\u00e9 i registrovan\u00ed partne\u0159i), rodi\u010de, prarodi\u010de i vnuci
\nDa\u0148ov\u00e9 \u00falevy pro skupiny I. a II. jsou ve v\u00fd\u0161i 15.956,87 Eur na d\u011bdice plus 3.990,72 Eur na ka\u017ed\u00fd rok pod v\u011bkov\u00fd limit 21 let. Celkov\u00e1 da\u0148ov\u00e1 \u00faleva nesm\u00ed p\u0159ekro\u010dit 47.858,59 Eur.<\/p>\n

Skupina III. Dal\u0161\u00ed p\u0159\u00edbuzn\u00ed druh\u00e9ho a t\u0159et\u00edho stupn\u011b (sourozenci, nete\u0159e\/synovci, tety\/str\u00fdcov\u00e9). Da\u0148ov\u00e1 \u00faleva je ve v\u00fd\u0161i 7.993,46 Eur na osobu.<\/p>\n

Skupina IV. Dal\u0161\u00ed p\u0159\u00edbuzn\u00ed \u010dtvrt\u00e9ho stupn\u011b (bratranci\/sest\u0159enice) a vzd\u00e1len\u011bj\u0161\u00ed. Do t\u00e9to skupiny pat\u0159\u00ed i neregistrovan\u00ed partne\u0159i.
\nTato skupina nem\u00e1 n\u00e1rok na \u017e\u00e1dnou da\u0148ovou \u00falevu.<\/p>\n

Da\u0148ov\u00ed poplatn\u00edci, kte\u0159\u00ed maj\u00ed n\u011bjakou \u00fa\u0159edn\u011b uznanou invaliditu, maj\u00ed n\u00e1rok na dodate\u010dnou da\u0148ovou \u00falevu.<\/p>\n

5.<\/strong><\/h5>\n

V z\u00e1vislosti na celkov\u00e9 hodnot\u011b st\u00e1vaj\u00edc\u00edho majetku d\u011bdice a jeho stupni p\u0159\u00edbuzensk\u00e9ho vztahu k z\u016fstaviteli bude pou\u017eit n\u00e1sob\u00edc\u00ed koeficient.<\/p>\n

6.<\/strong><\/h5>\n

Da\u0148ov\u00e1 sazba v Andalusii za\u010d\u00edn\u00e1 na 7,65% pro prvn\u00edch 7.993,46 Eur a dost\u00e1v\u00e1 se na maxim\u00e1ln\u00edch 36,5 % pro hodnoty nad 797.555,08 Eur. Tato \u010d\u00edsla odpov\u00eddaj\u00ed hodnot\u011b d\u011bd\u011bn\u00e9ho majetku na jednotlivce, ne celkov\u00e9 hodnot\u011b d\u011bdictv\u00ed. V p\u0159\u00edpad\u011b, \u017ee se d\u011bd\u00ed m\u00edsto trval\u00e9ho bydli\u0161t\u011b, je uplat\u0148ov\u00e1na z\u00e1sadn\u00ed sleva na da\u0148ov\u00e9m z\u00e1kladu. Existuje 100% bonifikace na dani v p\u0159\u00edpad\u011b, \u017ee hodnota d\u011bdictv\u00ed nep\u0159es\u00e1hne 175.000 Eur. K hodnot\u011b d\u011bdictv\u00ed se p\u0159i\u010d\u00edtaj\u00ed 3% coby hodnota za\u0159\u00edzen\u00ed.<\/p>\n

Praktick\u00fd p\u0159\u00edklad: man\u017eelsk\u00fd p\u00e1r vlastn\u00ed nemovitost v hodnot\u011b 1,000.000 Eur. Man\u017eel zem\u0159e. Dle jeho posledn\u00ed v\u016fle ustanov\u00ed coby d\u011bdice jeho poloviny \u0161pan\u011blsk\u00e9 nemovitosti jeho \u017eenu a jeho dv\u011b d\u011bti, stejn\u00fdm d\u00edlem. Ka\u017ed\u00fd z nich tedy d\u011bd\u00ed 166.666 Eur, co\u017e znamen\u00e1, \u017ee jeliko\u017e je dan\u00e1 hodnota ni\u017e\u0161\u00ed ne\u017e daniteln\u00e9 minimum 175.000 Eur, neplat\u00ed d\u011bdickou da\u0148 \u017e\u00e1dnou.<\/p>\n

Pokud pou\u017eijeme stejn\u00fd p\u0159\u00edklad a hodnota nemovitosti v\u010detn\u011b 3% na za\u0159\u00edzen\u00ed by byla ve v\u00fd\u0161i 1,100.000 Eur, \u010d\u00e1stka na d\u011bdice by p\u0159es\u00e1hla 175.000 Eur, tud\u00ed\u017e d\u011bdick\u00e1 da\u0148 by se vy\u0161plhala na cca 28.000 Eur (cca 16%).<\/p>\n

7.<\/strong><\/h5>\n

V Andalusii neexistuje automatick\u00e1 v\u00fdjimka z dan\u011b pro man\u017eele. Je tak\u00e9 d\u016fle\u017eit\u00e9 upozornit na to, \u017ee nesezdan\u00e9 p\u00e1ry zde ze z\u00e1kona nemaj\u00ed stejn\u00e1 d\u011bdick\u00e1 pr\u00e1va jako sezdan\u00e9. Je proto zcela z\u00e1sadn\u00ed sepsat \u0161pan\u011blskou posledn\u00ed v\u016fli (z\u00e1v\u011b\u0165).<\/p>\n

8.<\/strong><\/h5>\n

Mus\u00ed prob\u011bhnout odpov\u00eddaj\u00edc\u00ed d\u011bdick\u00e9 \u0159\u00edzen\u00ed a to formou not\u00e1\u0159sk\u00e9ho z\u00e1pisu, tj. mus\u00ed existovat ve\u0159ejn\u00fd dokument. V p\u0159\u00edpad\u011b, \u017ee sou\u010d\u00e1st\u00ed d\u011bdictv\u00ed je i nemovitost, zm\u011bna vlastn\u00edka mus\u00ed b\u00fdt \u0159\u00e1dn\u011b zaps\u00e1na na odpov\u00eddaj\u00edc\u00edm katastru nemovitost\u00ed. Tzv. Plusval\u00eda, tj. da\u0148 z n\u00e1r\u016fstu hodnoty nemovitosti od posledn\u00ed zm\u011bny vlastn\u00edka, mus\u00ed b\u00fdt takt\u00e9\u017e uhrazena. Cel\u00fd tento proces s sebou samoz\u0159ejm\u011b nese dal\u0161\u00ed dodate\u010dn\u00e9 v\u00fddaje (pr\u00e1vn\u00ed poradenstv\u00ed, not\u00e1\u0159sk\u00fd poplatek, poplatek katastru, atd.).<\/p>\n

9.<\/strong><\/h5>\n

V p\u0159\u00edpad\u011b, \u017ee m\u00e1 b\u00fdt uhrazena d\u011bdick\u00e1 da\u0148, existuje z\u00e1konn\u00e1 lh\u016fta \u0161esti m\u011bs\u00edc\u016f od data \u00famrt\u00ed z\u016fstavitele. Je mo\u017eno dohodnout odklad na dal\u0161\u00edch \u0161est m\u011bs\u00edc\u016f na z\u00e1klad\u011b \u017e\u00e1dosti pl\u00e1tce dan\u011b. Tato \u017e\u00e1dost mus\u00ed b\u00fdt p\u0159edlo\u017eena odpov\u00eddaj\u00edc\u00edmu finan\u010dn\u00edmu \u00fa\u0159adu p\u0159ed uplynut\u00edm p\u011btim\u011bs\u00ed\u010dn\u00ed lh\u016fty od \u00famrt\u00ed. V p\u0159\u00edpad\u011b, \u017ee je \u017e\u00e1dosti vyhov\u011bno, jsou vym\u011b\u0159eny i odpov\u00eddaj\u00edc\u00ed pen\u00e1le z prodlen\u00ed.<\/p>\n

10.<\/strong><\/h5>\n

Dvoj\u00ed zdan\u011bn\u00ed: v\u0161eobecn\u011b vzato tam, kde neexistuj\u00ed bilater\u00e1ln\u00ed dohody mezi jednotliv\u00fdmi zem\u011bmi, mohou b\u00fdt \u010d\u00e1stky uhrazen\u00e9 v zahrani\u010d\u00ed zohledn\u011bny v zemi, kde je da\u0148ov\u00fd poplatn\u00edk rezidentem, a to a\u017e do maxim\u00e1ln\u00ed v\u00fd\u0161e, kterou by eventueln\u011b subjekt zaplatil pr\u00e1v\u011b doma.<\/p>\n

11.<\/strong><\/h5>\n

V p\u0159\u00edpad\u011b, \u017ee by v \u010dasov\u00e9m rozp\u011bt\u00ed maxim\u00e1ln\u011b deseti let do\u0161lo ke dv\u011bma \u010di v\u00edce p\u0159evod\u016fm majetku z d\u016fvodu \u00famrt\u00ed majitele (mortis causa) na jeho potomky, ve druh\u00e9m, \u010di dal\u0161\u00edm p\u0159evodu, bude ji\u017e zaplacen\u00e1 da\u0148 ode\u010dtena z da\u0148ov\u00e9ho z\u00e1kladu.<\/p>\n

12.<\/strong><\/h5>\n

Povinnost uhradit d\u011bdickou da\u0148 zanik\u00e1 po uplynut\u00ed lh\u016fty \u010dty\u0159 let, \u0161esti m\u011bs\u00edc\u016f a jednoho dne od \u00famrt\u00ed z\u016fstavitele v p\u0159\u00edpad\u011b, \u017ee tato lh\u016fta nebyla \u017e\u00e1dn\u00fdm \u00fa\u0159edn\u00edm \u00fakonem p\u0159eru\u0161ena.<\/p>\n

Luis M. Vicente Burgos
\nVICENTE & OTAOLAURRUCHI ABOGADOS<\/p>\n","protected":false},"excerpt":{"rendered":"

1. D\u011bdictv\u00ed (mortis causa, tj. p\u0159evod majetku po zem\u0159el\u00e9m) i darov\u00e1n\u00ed (inter vivos, tj. p\u0159evod majetku za \u017eivota) jsou ve \u0160pan\u011blsku p\u0159edm\u011btem dan\u011b. Da\u0148ov\u00e1 sazba je identick\u00e1 v obou p\u0159\u00edpadech, ov\u0161em existuj\u00ed rozd\u00edly v bonusech a odpo\u010dtech. 2. S platnost\u00ed od 1. ledna 2015 jsou region\u00e1ln\u00ed pravidla t\u00fdkaj\u00edc\u00ed se d\u011bdick\u00e9 a darovac\u00ed dan\u011b, kter\u00e1 byla […]<\/p>\n","protected":false},"author":3,"featured_media":4262,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[83,116,81,99,110,120],"class_list":["post-3859","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-dane","tag-dedicka-dan","tag-dedictvi","tag-dvoji-zdaneni","tag-nemovitosti","tag-zavet"],"_links":{"self":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts\/3859","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/comments?post=3859"}],"version-history":[{"count":0,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts\/3859\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/media\/4262"}],"wp:attachment":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/media?parent=3859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/categories?post=3859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/tags?post=3859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}