Ne v\u017edy se da\u0159\u00ed plnit p\u0159edvolebn\u00ed sliby, ale kdy\u017e se to povede a v\u00fdsledkem je z\u00e1sadn\u00ed \u00faspora pro ob\u010dana, je radost na m\u00edst\u011b.<\/p>\n
Jedn\u00edm z\u00a0prvn\u00edch krok\u016f nov\u00e9 andalusk\u00e9 vl\u00e1dy, kter\u00e1 vze\u0161la z\u00a0jarn\u00edch voleb ( koalice konzervativn\u00edch Lidovc\u016f a pokrokov\u011bj\u0161\u00edch relativn\u00edch nov\u00e1\u010dk\u016f na \u0161pan\u011blsk\u00e9 celost\u00e1tn\u00ed politick\u00e9 sc\u00e9n\u011b \u2013 strany Ob\u010dan\u016f) byla bonifikace 99% z\u00e1kladu pro v\u00fdm\u011br d\u011bdick\u00e9 a darovac\u00ed dan\u011b. Tato z\u00e1sadn\u00ed zm\u011bna byla zve\u0159ejn\u011bna v\u00a0ofici\u00e1ln\u00edm v\u011bstn\u00edku dne 9. dubna 2019 s\u00a0odkazem na z\u00e1kon 1\/2019. Jde o jednu z\u00a0tzv. p\u0159esm\u011brovan\u00fdch da\u0148ov\u00fdch povinnost\u00ed, kter\u00e9 spadaj\u00ed do kompetenc\u00ed jednotliv\u00fdch autonomi\u00ed.<\/p>\n
Byl to velmi o\u010dek\u00e1van\u00fd krok, kter\u00fd radik\u00e1ln\u011b zm\u011bnil da\u0148ovou z\u00e1t\u011b\u017e pro d\u011bdick\u00e9 skupiny I. a II. , kam spadaj\u00ed man\u017eel\u00e9, rodi\u010de, d\u011bti a vnuci. Dan\u011b, kter\u00e9 se podobn\u00fdm zp\u016fsobem \u0159e\u0161\u00ed v\u00a0autonomn\u00edch celc\u00edch jako je Madrid, Kan\u00e1rsk\u00e9 ostrovy, Kantabrii a dal\u0161\u00edch. Stejn\u00e1 pr\u00e1vn\u00ed \u00faprava se t\u00fdk\u00e1 i dan\u011b darovac\u00ed.<\/p>\n
P\u0159i \u010dten\u00ed tohoto \u010dl\u00e1nku v\u00a0\u010de\u0161tin\u011b mnoh\u00e9 jist\u011b p\u0159ekvap\u00ed u\u017e sama skute\u010dnost, \u017ee speci\u00e1ln\u011b d\u011bdick\u00e1 da\u0148 v\u00a0p\u0159\u00edm\u00e9 linii ve \u0160pan\u011blsku existuje.<\/p>\n
Tato zm\u011bna by nem\u011bla znamenat z\u00e1sadn\u00ed z\u00e1sah do ve\u0159ejn\u00fdch financ\u00ed, jeliko\u017e ji\u017e v\u00a0p\u0159edchoz\u00edm obdob\u00ed strana Ob\u010dan\u016f podm\u00ednila svou podporu autonomn\u00edho rozpo\u010dtu (v t\u00e9 dob\u011b je\u0161t\u011b pod taktovkou socialist\u016f) t\u00edm, \u017ee da\u0148ov\u00fd z\u00e1klad pr\u00e1v\u011b pro tyto dv\u011b d\u011bdick\u00e9 skupiny do v\u00fd\u0161e 1 milionu Eur na osobu bude dan\u011b zpro\u0161t\u011bn. Te\u010f je bonifikace pro tyto dv\u011b skupiny celkov\u011b na 99% a nav\u00edc, co\u017e je velk\u00e1 zm\u011bna, se vztahuje i na institut darov\u00e1n\u00ed.<\/p>\n
V\u00a0posledn\u00edch letech se na n\u00e1s velmi \u010dasto obrac\u00ed klienti s\u00a0konzultacemi, kter\u00e9 s\u00a0t\u00edmto t\u00e9matem souvis\u00ed. Dost\u00e1vaj\u00ed se do v\u011bku, kdy nemohou svou nemovitost ve \u0160pan\u011blsku u\u017e\u00edvat tak \u010dasto, jak by si p\u0159\u00e1li nebo se prost\u011b a jednodu\u0161e zm\u011bn\u00ed okolnosti, na z\u00e1klad\u011b kter\u00fdch svou nemovitost u mo\u0159e kupovali. Cht\u011bj\u00ed si uspo\u0159\u00e1dat sv\u016fj majetek glob\u00e1ln\u00edm zp\u016fsobem, pomoci sv\u00fdm d\u011btem \u010di dal\u0161\u00ed bl\u00edzk\u00e9 rodin\u011b v\u00a0jejich osobn\u00edch projektech a nenechat jim jen potenci\u00e1ln\u00ed probl\u00e9m a da\u0148ovou z\u00e1t\u011b\u017e, kter\u00e1 konkr\u00e9tn\u011b v\u00a0Andalusii byla doned\u00e1vna velmi vysok\u00e1, mnohdy zcela znemo\u017e\u0148ovala jinou alternativu, ne\u017e nemovitost rychle a pod cenou prodat (aby mohla b\u00fdt da\u0148 v\u00a0z\u00e1konn\u00e9m term\u00ednu uhrazena).<\/p>\n
V\u00a0obdob\u00ed p\u0159ed touto reformou byla darovac\u00ed da\u0148 radik\u00e1ln\u011b vy\u0161\u0161\u00ed ne\u017e da\u0148 d\u011bdick\u00e1. Nap\u0159\u00edklad p\u0159i zd\u011bd\u011bn\u00ed majetku v hodnot\u011b 990.000 \u20ac (jedn\u00edm d\u011bdicem) byla da\u0148 nulov\u00e1, v\u00a0p\u0159\u00edpad\u011b darov\u00e1n\u00ed stejn\u00e9ho majetku stejn\u00e9mu \u010dlov\u011bku (skupiny zde z\u016fst\u00e1vaj\u00ed identick\u00e9) se da\u0148 vy\u0161plhala a\u017e na \u00factyhodn\u00fdch 277.500 \u20ac.<\/p>\n
Stejn\u00fdm zp\u016fsobem v\u00a0p\u0159\u00edpadech, kdy v\u00fd\u0161e d\u011bdictv\u00ed p\u0159esahovala milion eur, da\u0148 n\u00e1hle vyst\u0159elila nahoru. Nap\u0159. p\u0159i zd\u011bd\u011bn\u00ed majetku ve v\u00fd\u0161i 1,400.000 \u20ac da\u0148 p\u0159esahovala 80.000 \u20ac.<\/p>\n
Na z\u00e1klad\u011b te\u010f platn\u00fdch norem by se danilo jen 1% (zb\u00fdvaj\u00edc\u00edch 99% je bonifikov\u00e1no), tj. p\u0159i d\u011bdictv\u00ed majetku v\u00a0hodnot\u011b 990.000 \u20ac jedin\u00fdm potomkem by da\u0148 byla nulov\u00e1, v\u00a0p\u0159\u00edpad\u011b stejn\u00e9ho p\u0159\u00edkladu 1,400.000 \u20ac by \u0161lo o \u010d\u00e1stku cca 800 \u20ac.<\/p>\n
Pokud pou\u017eijeme stejn\u00fd p\u0159\u00edklad pro ilustraci, pak p\u0159i darov\u00e1n\u00ed stejn\u00e9 sumy 990.000 (hodnota p\u0159\u00edpadn\u00e9 nemovitosti), tak p\u0159ed reformou by darovac\u00ed da\u0148 dosahovala v\u00fd\u0161e 277.500 \u20ac, te\u010f 2.775 \u20ac.<\/p>\n
Tro\u0161ku rozd\u00edl, co mysl\u00edte?<\/p>\n
S\u00a0ohledem na skute\u010dnost, \u017ee tato \u010d\u00e1st pr\u00e1vn\u00edch norem spadaj\u00edc\u00edch do kompetenc\u00ed autonomi\u00ed se m\u016f\u017ee zm\u011bnit ka\u017ed\u00e9 volebn\u00ed obdob\u00ed (pokud ne d\u0159\u00edve v\u00a0p\u0159\u00edpad\u011b voleb p\u0159ed\u010dasn\u00fdch, na kter\u00e9 si tady tak\u00e9 pomalu zvyk\u00e1me), ale tak\u00e9 s\u00a0ohledem na to, \u017ee centr\u00e1ln\u00ed \u0161pan\u011blsk\u00e1 vl\u00e1da moment\u00e1ln\u011b tla\u010d\u00ed na zv\u00fd\u0161en\u00ed da\u0148ov\u00e9 z\u00e1t\u011b\u017ee speci\u00e1ln\u011b pro skupiny s\u00a0v\u011bt\u0161\u00edm majetkem a vy\u0161\u0161\u00edmi p\u0159\u00edjmy, otv\u00edr\u00e1 se zde prostor, kdy je dle na\u0161eho n\u00e1zoru nutno seri\u00f3zn\u011b zv\u00e1\u017eit, zda jej nevyu\u017e\u00edt.<\/p>\n
Skute\u010dn\u011b jde o diametr\u00e1ln\u011b odli\u0161nou da\u0148ovou z\u00e1t\u011b\u017e a pro ty, kte\u0159\u00ed trochu sleduj\u00ed \u0161pan\u011blskou politickou sc\u00e9nu, je mysl\u00edme evidentn\u00ed sm\u011br, kter\u00fdm se to ub\u00edr\u00e1\u2026<\/p>\n
Je zde pravd\u011bpodobn\u011b zcela v\u00fdjime\u010dn\u00e1 p\u0159\u00edle\u017eitost se vyhnout budouc\u00ed d\u011bdick\u00e9 dani, sv\u00fdm zp\u016fsobem si ji pojistit t\u00edm, \u017ee st\u00e1vaj\u00edc\u00ed majetek p\u0159evedete na ty, kter\u00fdm byste jej p\u0159enechali jednou v\u00a0budoucnu tak jako tak, moment\u00e1ln\u011b ov\u0161em s\u00a0minim\u00e1ln\u00edmi n\u00e1klady.<\/p>\n
Jak\u00e1koli zm\u011bna v\u00a0majetkov\u00e9m uspo\u0159\u00e1d\u00e1n\u00ed mus\u00ed prob\u011bhnout formou not\u00e1\u0159sk\u00e9ho z\u00e1pisu a n\u00e1sledn\u00e9 registrace ve ve\u0159ejn\u00e9m registru.<\/p>\n
Jako v\u017edy je nutno podotknout, \u017ee ka\u017ed\u00fd p\u0159\u00edpad je sv\u00fdm zp\u016fsobem jedine\u010dn\u00fd, je t\u0159eba k\u00a0n\u011bmu p\u0159istupovat individu\u00e1ln\u011b a na z\u00e1klad\u011b rozboru v\u0161ech dostupn\u00fdch informac\u00ed.<\/p>\n
Luis M. Vicente Burgos
\nVICENTE & OTAOLAURRUCHI ABOGADOS<\/p>\n","protected":false},"excerpt":{"rendered":"
Ne v\u017edy se da\u0159\u00ed plnit p\u0159edvolebn\u00ed sliby, ale kdy\u017e se to povede a v\u00fdsledkem je z\u00e1sadn\u00ed \u00faspora pro ob\u010dana, je radost na m\u00edst\u011b. Jedn\u00edm z\u00a0prvn\u00edch krok\u016f nov\u00e9 andalusk\u00e9 vl\u00e1dy, kter\u00e1 vze\u0161la z\u00a0jarn\u00edch voleb ( koalice konzervativn\u00edch Lidovc\u016f a pokrokov\u011bj\u0161\u00edch relativn\u00edch nov\u00e1\u010dk\u016f na \u0161pan\u011blsk\u00e9 celost\u00e1tn\u00ed politick\u00e9 sc\u00e9n\u011b \u2013 strany Ob\u010dan\u016f) byla bonifikace 99% z\u00e1kladu pro v\u00fdm\u011br […]<\/p>\n","protected":false},"author":3,"featured_media":4278,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[174,177],"tags":[83,116,81,112],"class_list":["post-3871","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-cs","category-nove-pravni-predpisy","tag-dane","tag-dedicka-dan","tag-dedictvi","tag-investice-ve-spanelsku"],"_links":{"self":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts\/3871","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=3871"}],"version-history":[{"count":1,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts\/3871\/revisions"}],"predecessor-version":[{"id":5628,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts\/3871\/revisions\/5628"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/media\/4278"}],"wp:attachment":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/media?parent=3871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/categories?post=3871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/tags?post=3871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}