{"id":19620,"date":"2015-01-29T09:21:00","date_gmt":"2015-01-29T08:21:00","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=19620"},"modified":"2015-01-29T09:21:00","modified_gmt":"2015-01-29T08:21:00","slug":"pondeli-je-poslednim-dnem-pro-podani-priznani-k-dani-z-nemovitosti-koho-se-tyka-a-co-obnasi","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=19620","title":{"rendered":"Pond\u011bl\u00ed je posledn\u00edm dnem pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0nemovitosti. Koho se t\u00fdk\u00e1 a co obn\u00e1\u0161\u00ed?"},"content":{"rendered":"

\u010cerstv\u00ed majitel\u00e9 byt\u016f, dom\u016f \u010di pozemk\u016f u\u017e maj\u00ed jen p\u00e1r dn\u00ed na pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0nemovit\u00fdch v\u011bc\u00ed, d\u0159\u00edve z nemovitost\u00ed.<\/b><\/span> Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00ed podat jak nov\u00ed vlastn\u00edci, kte\u0159\u00ed nemovitost nabyli v\u00a0roce 2014, tak ti, kte\u0159\u00ed stav sv\u00e9ho bydlen\u00ed \u010di parcely loni prom\u011bnili, nap\u0159\u00edklad ve v\u00fdm\u011b\u0159e nebo \u00fa\u010delu. <\/span>Da\u0148 z\u00a0nemovitosti se jako jedin\u00e1 plat\u00ed na rok dop\u0159edu, ne zp\u011btn\u011b, proto je nyn\u00ed poplatn\u00edkem ka\u017ed\u00fd, kdo vlastnil nemovitosti k\u00a01. lednu 2015.<\/b><\/span><\/p>\n

\u201e<\/span>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0nemovitosti je nutn\u00e9 podat do 31. ledna, letos d\u00edky v\u00edkendu do pond\u011bl\u00ed 2. \u00fanora. U\u010dinit tak mus\u00ed ka\u017ed\u00fd, kdo v\u00a0minul\u00e9m roce nemovitost nabyl nebo zm\u011bnil na sv\u00e9 nemovitosti skute\u010dnosti z\u00e1sadn\u00ed pro v\u00fdpo\u010det dan\u011b, <\/b><\/span><\/span>nap\u0159\u00edklad vybudoval p\u0159\u00edstavek nebo p\u0159em\u011bnil pozemek v\u00a0zas\u00ed\u0165ovanou stavebn\u00ed parcelu, rozvedl se nebo nabyl \u010di prodal dal\u0161\u00ed nemovitost,\u201c <\/span><\/span>uvedla Blanka \u0160tarmanov\u00e1, da\u0148ov\u00e1 poradkyn\u011b ze spole\u010dnosti TaxVision a port\u00e1lu eDan\u011b.<\/span><\/p>\n

Forma nabyt\u00ed\u00a0nemovitosti \u2013 koup\u011b, d\u011bdictv\u00ed nebo dar \u2013 nem\u00e1 na da\u0148ovou povinnost vliv. <\/span>Ka\u017ed\u00fd nov\u00fd vlastn\u00edk zapsan\u00fd na katastru v\u00a0roce 2014 mus\u00ed nyn\u00ed do konce ledna podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed tomu finan\u010dn\u00edmu \u00fa\u0159adu, na jeho\u017e \u00fazem\u00ed se nemovitost nach\u00e1z\u00ed. <\/b><\/span>Nep\u0159ihl\u00ed\u017e\u00ed se tedy k adrese trval\u00e9ho pobytu poplatn\u00edka. Jestli\u017ee nebyl z\u00e1pis do katastru nemovitost\u00ed u\u010din\u011bn do 31. prosince 2014 a vlastnictv\u00ed bude zp\u011btn\u011b nabyto p\u0159ed 1. lednem 2015, je majitel povinen odevzdat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed do t\u0159\u00ed m\u011bs\u00edc\u016f od z\u00e1pisu do katastru nemovitost\u00ed. Da\u0148 vym\u011b\u0159enou\u00a0finan\u010dn\u00edm \u00fa\u0159adem pak zaplat\u00ed bankovn\u00edm p\u0159evodem nebo slo\u017eenkou nejpozd\u011bji 31. kv\u011btna 2015.<\/span><\/p>\n

Nov\u00ed majitel\u00e9 dru\u017estevn\u00edch byt\u016f mohou b\u00fdt klidn\u00ed, o nic se starat nemus\u00ed, v\u00a0takov\u00e9m p\u0159\u00edpad\u011b pod\u00e1v\u00e1 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0nemovitosti za cel\u00e9 spole\u010denstv\u00ed vlastn\u00edk\u016f dru\u017estvo. <\/span>\u201eStejn\u011b tak se da\u0148 nevztahuje na b\u00fdval\u00e9 majitele nemovitosti, kte\u0159\u00ed ji vlastnili pouze n\u011bkolik m\u011bs\u00edc\u016f minul\u00e9ho roku. Nap\u0159\u00edklad pokud ji zd\u011bdili a n\u00e1sledn\u011b prodali. P\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0nemovitosti v\u017edy pod\u00e1v\u00e1 ten, kdo nemovitost vlastn\u00ed k\u00a01. lednu \u2013 da\u0148 zaplat\u00ed na cel\u00fd rok dop\u0159edu,\u201c<\/span><\/span> upozornila Blanka \u0160tarmanov\u00e1. <\/span><\/p>\n

Kolik kdo zaplat\u00ed, z\u00e1vis\u00ed na typu nemovitosti a lokalit\u011b, ve kter\u00e9 se nach\u00e1z\u00ed. V\u00fdpo\u010det dan\u011b se r\u016fzn\u00ed pro rodinn\u00fd domek a pro ornou p\u016fdu, pro vesnici se stovkou obyvatel a pro velkom\u011bsto.<\/b><\/span> \u201eDa\u0148 se po\u010d\u00edt\u00e1 pomoc\u00ed sazby dan\u011b pro dan\u00fd typ nemovitosti a d\u00e1le se n\u00e1sob\u00ed koeficientem, kter\u00fd je dan\u00fd podle z\u00e1kona po\u010dtem obyvatel. Koeficient si v\u0161ak m\u016f\u017ee obec stanovit vy\u0161\u0161\u00ed vyhl\u00e1\u0161kou. V roce 2015 se koeficient zm\u011bnil vyhl\u00e1\u0161kou jen ve m\u011bst\u011b Jablonec nad Nisou.<\/span><\/span> V Praze dle vyhl\u00e1\u0161ky plat\u00ed koeficient 5,\u201c<\/span><\/span> popsala Blanka \u0160tarmanov\u00e1.<\/span><\/p>\n

Stejn\u011b jako u v\u0161ech da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed je mo\u017en\u00e9 s\u00a0pod\u00e1n\u00edm ot\u00e1let je\u0161t\u011b p\u011bt pracovn\u00edch dn\u016f po nejzaz\u0161\u00edm term\u00ednu, ani\u017e by poplatn\u00edkovi byla vym\u011b\u0159ena pokuta. Pot\u00e9 u\u017e n\u00e1sleduje sankce 0,05 procenta stanoven\u00e9 dan\u011b za ka\u017ed\u00fd dal\u0161\u00ed den prodlen\u00ed, nejv\u00fd\u0161e v\u0161ak p\u011bt procent vym\u011b\u0159en\u00e9\u00a0dan\u011b. Pokuty pod 200 korun se nep\u0159edepisuj\u00ed. <\/span><\/p>\n

\u201e<\/span>Stejn\u00e9 pokuty mohou o\u010dek\u00e1vat tak\u00e9 poplatn\u00edci, kte\u0159\u00ed ve stejn\u00e9m term\u00ednu, tedy do 31. ledna, nestihnou podat p\u0159izn\u00e1n\u00ed k\u00a0silni\u010dn\u00ed dani. To mus\u00ed odevzdat v\u0161ichni, kte\u0159\u00ed pou\u017e\u00edvaj\u00ed motorov\u00e9 vozidlo pro sv\u00e9 podnik\u00e1n\u00ed, by\u0165 jen \u010d\u00e1ste\u010dn\u011b, <\/b><\/span><\/span>a do n\u00e1klad\u016f si d\u00e1vaj\u00ed v\u00fddaje spojen\u00e9 s provozem tohoto vozidla. Na motocykl se silni\u010dn\u00ed da\u0148 nevztahuje,\u201c<\/span><\/span> doplnila Blanka \u0160tarmanov\u00e1 z\u00a0port\u00e1lu eDan\u011b, jeho\u017e da\u0148ov\u00ed poradci zpracov\u00e1vaj\u00ed da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed na z\u00e1klad\u011b on-line objedn\u00e1vky do t\u0159\u00ed pracovn\u00edch dn\u016f.<\/span><\/p>\n

V\u00fdpo\u010det dan\u011b z nemovitosti:<\/b><\/span><\/p>\n

Sazba dan\u011b podle druhu stavby se vyn\u00e1sob\u00ed v\u00fdm\u011brou p\u016fdorysu stavby v m<\/span>2<\/span><\/sup>, u bytu jeho v\u00fdm\u011brou podlahov\u00e9 plochy. V\u00fdsledn\u00e1 da\u0148 z\u00a0nemovitosti vyjde dal\u0161\u00edm vyn\u00e1soben\u00edm s koeficientem velikosti obce. Specifick\u00e9 p\u0159\u00edpady v\u0161ak maj\u00ed r\u016fzn\u00e9 formy v\u00fdpo\u010dt\u016f, nap\u0159\u00edklad u dom\u016f se p\u0159i\u010d\u00edt\u00e1 dal\u0161\u00ed koeficient podle po\u010dtu\u00a0nadzemn\u00edch podla\u017e\u00ed, u domk\u016f se zahradou i pozemek apod.<\/span><\/p>\n

P\u0159\u00edklad:<\/b><\/span><\/p>\n

Pan\u00ed Marie koupila v\u00a0dubnu 2014 byt v\u00a0Praze. Jeho v\u00fdm\u011bra \u010din\u00ed 60 m<\/span>2<\/span><\/sup>. Jeliko\u017e ho m\u00e1 v\u00a0osobn\u00edm vlastnictv\u00ed a je zaps\u00e1na v\u00a0katastru nemovitost\u00ed jako majitelka, mus\u00ed do pond\u011bl\u00ed 2. \u00fanora podat p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0nemovit\u00fdch v\u011bc\u00ed na finan\u010dn\u00ed \u00fa\u0159ad, kde se nemovitost nach\u00e1z\u00ed. Do konce kv\u011btna 2015 pak mus\u00ed zaplatit da\u0148, kter\u00e1 j\u00ed bude vym\u011b\u0159ena a o kter\u00e9 bude informov\u00e1na zasl\u00e1n\u00edm slo\u017eenky.<\/span><\/p>\n

60 m<\/span>2<\/span><\/sup> * 1,22 (viz pozn.) * 2<\/span> K\u010d\/m<\/span>2<\/span><\/sup> (sazba dan\u011b pro byt) * 5 (koeficient pro Prahu) = \u00a0732 K\u010d<\/span><\/p>\n

Tabulka 1: Sazby dan\u011b z\u00a0nemovit\u00fdch v\u011bc\u00ed<\/b><\/span><\/span><\/p>\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n
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a) u budovy obytn\u00e9ho domu 2 K\u010d za 1 m<\/span><\/span>2<\/span><\/span><\/sup> zastav\u011bn\u00e9 plochy; u ostatn\u00ed budovy tvo\u0159\u00edc\u00ed p\u0159\u00edslu\u0161enstv\u00ed k budov\u011b obytn\u00e9ho domu z v\u00fdm\u011bry p\u0159esahuj\u00edc\u00ed 16 m<\/span><\/span>2<\/span><\/span><\/sup> zastav\u011bn\u00e9 plochy 2 K\u010d za 1 m<\/span><\/span>2<\/span><\/span><\/sup> zastav\u011bn\u00e9 plochy,<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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b) u budovy pro rodinnou rekreaci a budovy rodinn\u00e9ho domu vyu\u017e\u00edvan\u00e9 pro rodinnou rekreaci 6 K\u010d za 1 m<\/span><\/span>2<\/span><\/span><\/sup> zastav\u011bn\u00e9 plochy a u budovy, kter\u00e1 pln\u00ed dopl\u0148kovou funkci k t\u011bmto budov\u00e1m, s v\u00fdjimkou gar\u00e1\u017ee, 2 K\u010d za 1 m<\/span><\/span>2<\/span><\/span><\/sup> zastav\u011bn\u00e9 plochy,<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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c) u gar\u00e1\u017ee vystav\u011bn\u00e9 odd\u011blen\u011b od budov obytn\u00fdch dom\u016f a u jednotky, jej\u00ed\u017e p\u0159eva\u017euj\u00edc\u00ed \u010d\u00e1st podlahov\u00e9 plochy je u\u017e\u00edv\u00e1na jako gar\u00e1\u017e, 8 K\u010d za 1 m<\/span><\/span>2<\/span><\/span><\/sup> zastav\u011bn\u00e9 plochy nebo upraven\u00e9 podlahov\u00e9 plochy,<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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d) u zdaniteln\u00e9 stavby a u jednotky, jejich\u017e p\u0159eva\u017euj\u00edc\u00ed \u010d\u00e1st zastav\u011bn\u00e9 plochy zdaniteln\u00e9 stavby nebo podlahov\u00e9 plochy jednotky je u\u017e\u00edv\u00e1na k,<\/span><\/span><\/p>\n

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    podnik\u00e1n\u00ed v zem\u011bd\u011blsk\u00e9 prvov\u00fdrob\u011b, lesn\u00edm nebo vodn\u00edm hospod\u00e1\u0159stv\u00ed 2 K\u010d za 1 m<\/span><\/span>2<\/span><\/span><\/sup> zastav\u011bn\u00e9 plochy nebo upraven\u00e9 podlahov\u00e9 plochy,<\/span><\/span><\/p>\n<\/li>\n

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    podnik\u00e1n\u00ed v pr\u016fmyslu, stavebnictv\u00ed, doprav\u011b, energetice nebo ostatn\u00ed zem\u011bd\u011blsk\u00e9 v\u00fdrob\u011b 10 K\u010d za 1 m<\/span><\/span>2<\/span><\/span><\/sup> zastav\u011bn\u00e9 plochy nebo upraven\u00e9 podlahov\u00e9 plochy,<\/span><\/span><\/p>\n<\/li>\n

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    ostatn\u00edm druh\u016fm podnik\u00e1n\u00ed 10 K\u010d za 1 m<\/span><\/span>2<\/span><\/span><\/sup> zastav\u011bn\u00e9 plochy nebo upraven\u00e9 podlahov\u00e9 plochy,<\/span><\/span><\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n

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e) u ostatn\u00ed zdaniteln\u00e9 stavby 6 K\u010d za 1 m<\/span><\/span>2<\/span><\/span><\/sup> zastav\u011bn\u00e9 plochy,<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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f) u ostatn\u00ed jednotky 2 K\u010d za 1 m<\/span><\/span>2<\/span><\/span><\/sup> upraven\u00e9 podlahov\u00e9 plochy.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Pozn.: <\/b><\/span><\/span>Z\u00e1kladem dan\u011b u jednotky je upraven\u00e1 podlahov\u00e1 plocha, kterou je v\u00fdm\u011bra podlahov\u00e9 plochy jednotky v m<\/span><\/span>2<\/span><\/span><\/sup> podle stavu k 1. lednu zda\u0148ovac\u00edho obdob\u00ed vyn\u00e1soben\u00e1<\/span><\/span><\/p>\n