\u010cesk\u00e1 republika m\u00e1 v porovn\u00e1n\u00ed s mnoha jin\u00fdmi zem\u011bmi EU relativn\u011b n\u00edzko nastavenou \u00farove\u0148 dan\u011b z nemovitost\u00ed. Sou\u010dasn\u011b je pro \u010cechy typick\u00e9 na rozd\u00edl od mnoha sousedn\u00edch zem\u00ed bydlen\u00ed ve vlastn\u00edm. Suma sum\u00e1rum je z\u0159ejm\u00e9, \u017ee na dan\u00edch z nemovitost\u00ed lze vybrat podstatn\u011b v\u00edce ne\u017e tvo\u0159\u00ed sou\u010dasn\u00e9 1 % z celkov\u00e9ho da\u0148ov\u00e9ho p\u0159\u00edjmu. A toho se nyn\u00ed ujala vl\u00e1da v r\u00e1mci sv\u00e9ho konsolida\u010dn\u00edho bal\u00ed\u010dku. Co se v tomto ohledu chyst\u00e1?<\/p>\n\n\n\n
Vl\u00e1da vych\u00e1z\u00ed z \u010d\u00edsel, podle kter\u00fdch pr\u016fm\u011brn\u00fd pod\u00edl dan\u011b z nemovitost\u00ed v r\u00e1mci evropsk\u00fdch zem\u00ed \u010din\u00ed zhruba 3 %. \u010ce\u0161i ale plat\u00ed podstatn\u011b m\u00e9n\u011b. Proto se jedna z polo\u017eek takzvan\u00e9ho konsolida\u010dn\u00edho bal\u00ed\u010dku zam\u011b\u0159ila pr\u00e1v\u011b t\u00edmto sm\u011brem.<\/p>\n\n\n\n
Abychom si up\u0159esnili, o jak\u00e9 dani hovo\u0159\u00edme. Da\u0148 z nemovitosti je majetkov\u00e1 da\u0148, kterou odv\u00e1d\u00edme u\u017e jen na z\u00e1klad\u011b samotn\u00e9 skute\u010dnosti, \u017ee nemovitost vlastn\u00edme. Nesouvis\u00ed tedy s p\u0159evodem, prodejem \u010di darov\u00e1n\u00edm nemovitosti<\/a> a nejedn\u00e1 se ani o da\u0148 d\u011bdickou.<\/p>\n\n\n\n Re\u017eim t\u00e9to dan\u011b upravuje z\u00e1kon o dani z nemovit\u00fdch v\u011bc\u00ed<\/a>. Ten stanov\u00ed, \u017ee pl\u00e1tcem dan\u011b je ka\u017ed\u00e1 fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba, kter\u00e1 vlastn\u00ed, p\u0159\u00edpadn\u011b u\u017e\u00edv\u00e1 nemovit\u00fd majetek (pozemek nebo stavbu). M\u016f\u017ee se hradit jak ze staveb \u010di bytov\u00fdch jednotek, tak tak\u00e9 z pozemk\u016f.<\/p>\n\n\n\n Zaj\u00edmavost\u00ed u tohoto typu dan\u011b je, \u017ee jej\u00ed v\u00fd\u0161e bude jin\u00e1, pokud \u017eijete v Praze nebo nap\u0159\u00edklad v bytovce v Horn\u00ed Lhot\u011b<\/strong>. Z\u00e1kon o dani z nemovit\u00fdch v\u011bc\u00ed toti\u017e pro v\u00fdpo\u010det dan\u011b zmi\u0148uje koeficient, kter\u00fd se li\u0161\u00ed v z\u00e1vislosti na velikosti obce. P\u0159i jeho stanoven\u00ed se vych\u00e1z\u00ed z po\u010dtu obyvatel v obci z posledn\u00edho s\u010d\u00edt\u00e1n\u00ed lidu. Z\u00e1kon stanovuje koeficienty v sedmi \u00farovn\u00edch, a to:<\/p>\n\n\n\n Mimo to si tak\u00e9 obce si mohou samy v\u00fd\u0161i koeficientu svou vyhl\u00e1\u0161kou upravit,<\/strong> a to bu\u010f pro celou obec, nebo jen n\u011bkter\u00e9 jej\u00ed \u00fazem\u00ed. Pokud obec nestanov\u00ed vyhl\u00e1\u0161kou pro jednotliv\u00e9 \u010d\u00e1sti obce jin\u00e9 koeficienty, pak plat\u00ed koeficient z\u00e1konn\u00fd.<\/p>\n\n\n\n Ministerstvo financ\u00ed<\/a> p\u016fvodn\u011b navrhlo zv\u00fd\u0161en\u00ed dan\u011b z nemovitost\u00ed s c\u00edlem podpo\u0159it st\u00e1tn\u00ed rozpo\u010det. Svaz m\u011bst a obc\u00ed<\/a> s touto formou pos\u00edlen\u00ed rozpo\u010dtu nesouhlasil. Poukazoval p\u0159itom na to, \u017ee tradi\u010dn\u011b \u0161lo pr\u00e1v\u011b o n\u00e1stroj m\u011bst, kter\u00fdm mohou zvy\u0161ovat sv\u00e9 rozpo\u010dty. I nyn\u00ed toti\u017e plat\u00ed, \u017ee v\u00fdnos z dan\u011b je 100% p\u0159\u00edjmem obce<\/strong>. Obce nav\u00edc pokr\u00fdvaj\u00ed n\u00e1klady na z\u00e1kladn\u00ed slu\u017eby spojen\u00e9 s u\u017e\u00edv\u00e1n\u00edm nemovitost\u00ed.<\/p>\n\n\n\n Podle fin\u00e1ln\u00edho rozhodnut\u00ed vl\u00e1dy p\u016fjde p\u0159\u00edjem z nav\u00fd\u0161en\u00ed skute\u010dn\u011b ve prosp\u011bch m\u011bst a obc\u00ed. Sazby dan\u011b se maj\u00ed nav\u00fd\u0161it v pr\u016fm\u011bru o 1,8n\u00e1sobek.<\/strong> K nav\u00fd\u0161en\u00ed ov\u0161em nemus\u00ed doj\u00edt \u00fapln\u011b v\u0161ude. Vliv bude m\u00edt tak\u00e9 to, ve kter\u00fdch obc\u00edch je stanoven zm\u00edn\u011bn\u00fd m\u00edstn\u00ed koeficient. Zde zaplat\u00ed poplatn\u00edci o n\u011bco v\u00edce. Na \u00faprav\u011b naopak vyd\u011blaj\u00ed tam, kde m\u00edstn\u00ed koeficient stanoven\u00fd nen\u00ed.<\/p>\n\n\n\n Alespo\u0148 n\u011bjakou dobrou zpr\u00e1vou pro majitele nemovitost\u00ed z\u016fst\u00e1v\u00e1, \u017ee pouze na z\u00e1klad\u011b zm\u011bny sazby \u010di zm\u011bny m\u00edstn\u00edho koeficientu jim nevznik\u00e1 nov\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Pokud se touto formou zm\u011bn\u00ed meziro\u010dn\u011b v\u00fd\u0161e dan\u011b, nen\u00ed t\u0159eba znovu po\u010d\u00edtat v\u00fd\u0161i dan\u011b. Spr\u00e1vce dan\u011b tyto zm\u011bny automaticky zohledn\u00ed p\u0159i v\u00fdpo\u010dtu dan\u011b na aktu\u00e1ln\u00ed rok s\u00e1m.<\/strong><\/p>\n\n\n\n A\u010dkoliv m\u00e1 zm\u011bna prim\u00e1rn\u011b v\u00e9st k nav\u00fd\u0161en\u00ed dan\u00ed, paradoxn\u011b m\u016f\u017ee b\u00fdt jej\u00edm v\u00fdsledkem prav\u00fd opak. Obce toti\u017e maj\u00ed toti\u017e v r\u00e1mci stanoven\u00ed m\u00edstn\u00edho koeficientu rovn\u011b\u017e volbu ur\u010dit jeho hodnotu ni\u017e\u0161\u00ed ne\u017e jedna, konkr\u00e9tn\u011b od hodnoty 0,5, d\u00edky \u010demu\u017e mohou sazbu dan\u011b lehce sn\u00ed\u017eit. V praxi se ale takov\u00fd postup sp\u00ed\u0161e neo\u010dek\u00e1v\u00e1.<\/p>\n\n\n\n V\u00e1\u0161 p\u0159\u00edpad posoud\u00edme a do 24 hodin vypracujeme n\u00e1vrh pr\u00e1vn\u00edch slu\u017eeb vedouc\u00edch k jeho vy\u0159e\u0161en\u00ed. Pokud se pak rozhodnete sv\u011b\u0159it jeho \u0159e\u0161en\u00ed do na\u0161ich rukou, m\u00e1te vypracov\u00e1n\u00ed n\u00e1vrhu zdarma.<\/p>\n\n\n\n \u0158e\u0161en\u00ed pr\u00e1vn\u00edho probl\u00e9mu na m\u00edru \u2014 Dostupn\u00fd advok\u00e1t (dostupnyadvokat.cz)<\/a><\/p>\n\n\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" \u010cesk\u00e1 republika m\u00e1 v porovn\u00e1n\u00ed s mnoha jin\u00fdmi zem\u011bmi EU relativn\u011b n\u00edzko nastavenou \u00farove\u0148 dan\u011b z nemovitost\u00ed. Sou\u010dasn\u011b je pro \u010cechy typick\u00e9 na rozd\u00edl od […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":30295,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-43054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poradna"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/43054","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=43054"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/43054\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/30295"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=43054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=43054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=43054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Jak\u00e9 se p\u0159edpokl\u00e1d\u00e1 nav\u00fd\u0161en\u00ed?<\/h2>\n\n\n\n
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Zv\u00fd\u0161en\u00ed nebo sn\u00ed\u017een\u00ed dan\u011b?<\/h2>\n\n\n\n
\u0158e\u0161\u00edte pr\u00e1vn\u00ed probl\u00e9m souvisej\u00edc\u00ed s nemovitostmi \u010di platbou dan\u00ed z nich?<\/h3>\n\n\n\n