{"id":12313,"date":"2021-02-25T07:00:44","date_gmt":"2021-02-25T06:00:44","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/dan-z-nehnutelnosti-a-dan-z-prijmov-z-prevodu-nehnutelnosti\/"},"modified":"2023-06-26T11:03:25","modified_gmt":"2023-06-26T09:03:25","slug":"dan-z-nehnutelnosti-a-dan-z-prijmov-z-prevodu-nehnutelnosti","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/dan-z-nehnutelnosti-a-dan-z-prijmov-z-prevodu-nehnutelnosti\/","title":{"rendered":"Da\u0148 z nehnute\u013enost\u00ed a da\u0148 z pr\u00edjmov z prevodu nehnute\u013enost\u00ed"},"content":{"rendered":"<h2>\u010co je da\u0148 z nehnute\u013enost\u00ed a kto ju plat\u00ed<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik-pojmov\/dan-z-nabyti-nemovitych-veci\/\">Da\u0148 z nehnute\u013enost\u00ed<\/a> upravuje z\u00e1kon \u010d. 582\/2004 Z. z. o\u00a0miestnych daniach a\u00a0miestnom poplatku za odpady a\u00a0komun\u00e1lne odpady. \u00a0<\/p>\n<p>Dane z\u00a0nehnute\u013enost\u00ed \u010dlen\u00edme na:<\/p>\n<ul>\n<li>Da\u0148 z\u00a0pozemkov<\/li>\n<li>Da\u0148 zo stavieb<\/li>\n<li>Da\u0148 z\u00a0bytov a\u00a0nebytov\u00fdch priestorov v\u00a0bytovom dome<\/li>\n<\/ul>\n<p>Da\u0148 z\u00a0nehnute\u013enost\u00ed platia fyzick\u00e9 aj pr\u00e1vnick\u00e9 osoby, konkr\u00e9tne vlastn\u00edk nehnute\u013enosti, spr\u00e1vca nehnute\u013enosti alebo n\u00e1jomca pozemku s\u00a0dobou pren\u00e1jmu aspo\u0148 5 rokov alebo u\u017e\u00edvate\u013e nehnute\u013enosti.<\/p>\n<p>Da\u0148 sa plat\u00ed ka\u017edoro\u010dn\u00e9 na z\u00e1klade v\u00fdmeru vystaven\u00fdm miestnym \u00faradom pod\u013ea toho, v\u00a0ktorom katastr\u00e1lnom \u00fazem\u00ed sa nehnute\u013enos\u0165 nach\u00e1dza. Spr\u00e1vcom dane z\u00a0nehnute\u013enost\u00ed je\u00a0 mesto alebo obec, na ktor\u00e9ho \u00fazem\u00ed sa nehnute\u013enos\u0165 nach\u00e1dza.<\/p>\n<h2>Kto je osloboden\u00fd od dane z nehnute\u013enosti<\/h2>\n<p>Da\u0148 z nehnute\u013enost\u00ed neplat\u00edte, pokia\u013e:<\/p>\n<ul>\n<li>pozemky, stavby, byty a nebytov\u00e9 priestory s\u00fa vo vlastn\u00edctve obce, ktor\u00e1 je spr\u00e1vcom dane, a pozemky, stavby, byty a nebytov\u00e9 priestory s\u00fa vo vlastn\u00edctve alebo v spr\u00e1ve mestsk\u00fdch \u010dast\u00ed v Bratislave a Ko\u0161iciach,<\/li>\n<li>pozemky a\u00a0stavby s\u00fa vo vlastn\u00edctve in\u00e9ho \u0161t\u00e1tu u\u017e\u00edvan\u00e9 fyzick\u00fdmi osobami, ktor\u00e9 po\u017e\u00edvaj\u00fa v\u00fdsady a imunitu pod\u013ea medzin\u00e1rodn\u00e9ho pr\u00e1va a nie s\u00fa \u0161t\u00e1tnymi ob\u010danmi Slovenskej republiky, za predpokladu, \u017ee je zaru\u010den\u00e1 vz\u00e1jomnos\u0165,<\/li>\n<li>pozemky a stavby alebo ich \u010dasti s\u00fa vo vlastn\u00edctve cirkv\u00ed a n\u00e1bo\u017eensk\u00fdch spolo\u010dnost\u00ed registrovan\u00fdch \u0161t\u00e1tom, ktor\u00e9 sl\u00fa\u017eia na vzdel\u00e1vanie, na vedeckov\u00fdskumn\u00e9 \u00fa\u010dely alebo na vykon\u00e1vanie n\u00e1bo\u017eensk\u00fdch obradov,<\/li>\n<li>pozemky a stavby alebo ich \u010dasti s\u00fa vo vlastn\u00edctve verejn\u00fdch vysok\u00fdch \u0161k\u00f4l alebo vo vlastn\u00edctve \u0161t\u00e1tu v spr\u00e1ve \u0161t\u00e1tnych vysok\u00fdch \u0161k\u00f4l sl\u00fa\u017eiace na vysoko\u0161kolsk\u00e9 vzdel\u00e1vanie alebo na vedeckov\u00fdskumn\u00e9 \u00fa\u010dely,<\/li>\n<li>pozemky a stavby alebo ich \u010dasti s\u00fa vo vlastn\u00edctve verejn\u00fdch v\u00fdskumn\u00fdch in\u0161tit\u00faci\u00ed alebo vo vlastn\u00edctve \u0161t\u00e1tu v spr\u00e1ve Slovenskej akad\u00e9mie vied sl\u00fa\u017eiace na vedeckov\u00fdskumn\u00e9 \u00fa\u010dely,<\/li>\n<li>pozemky a stavby alebo ich \u010dasti s\u00fa vo vlastn\u00edctve \u0161t\u00e1tu alebo samospr\u00e1vnych krajov sl\u00fa\u017eiace matersk\u00fdm \u0161kol\u00e1m, na z\u00e1kladn\u00e9 vzdel\u00e1vanie, na stredn\u00e9 vzdel\u00e1vaniea na vy\u0161\u0161ie odborn\u00e9 vzdel\u00e1vanie a sl\u00fa\u017eiace stredisk\u00e1m praktick\u00e9ho vyu\u010dovania a ak s\u00fa v zria\u010fovate\u013eskej p\u00f4sobnosti \u0161t\u00e1tu alebo samospr\u00e1vnych krajov,<\/li>\n<li>pozemky verejne pr\u00edstupn\u00fdch parkov s\u00fa vo vlastn\u00edctve zdravotn\u00edckych zariaden\u00ed poskytuj\u00facich \u00fastavn\u00fa zdravotn\u00fa starostlivos\u0165<\/li>\n<li>pozemky, stavby a nebytov\u00e9 priestory s\u00fa vo vlastn\u00edctve Slovensk\u00e9ho \u010cerven\u00e9ho kr\u00ed\u017ea.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/mari-helin-ilSnKT1IMxE-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-88945\" \/><\/p>\n<h2>Ako da\u0148 z nehnute\u013enosti vypo\u010d\u00edta\u0165<\/h2>\n<p>Sadzby dane z\u00a0nehnute\u013enost\u00ed ustanovuje z\u00e1kon, av\u0161ak spr\u00e1vca dane m\u00f4\u017ee t\u00fato sadzbu zmeni\u0165. Da\u0148 z\u00a0nehnute\u013enost\u00ed je miestna da\u0148. Da\u0148 je vypo\u010d\u00edtan\u00e1 spr\u00e1vcom dane, ktor\u00fd na z\u00e1klade \u00fadajov poskytnut\u00fdch da\u0148ovn\u00edkom, ako s\u00fa napr\u00edklad v\u00fdmera bytu, pozemku alebo po\u010det poschod\u00ed stavby, vypo\u010d\u00edta da\u0148. Da\u0148ovn\u00edkovi po\u0161le rozhodnutie o\u00a0v\u00fd\u0161ke dane, ktor\u00e9 je splatn\u00e9 do 15 dn\u00ed od nadobudnutia pr\u00e1voplatnosti rozhodnutia. Da\u0148 je mo\u017en\u00e9 zaplati\u0165 v\u00a0spl\u00e1tkach, ak tak ur\u010d\u00ed spr\u00e1vca dane.<\/p>\n<h2>Kedy poda\u0165 da\u0148ov\u00e9 priznanie<\/h2>\n<p>Poda\u0165 da\u0148ov\u00e9 priznanie mus\u00ed ka\u017ed\u00fd da\u0148ovn\u00edk, ktor\u00e9mu vznikla da\u0148ov\u00e1 povinnos\u0165 k\u00a0dani z\u00a0nehnute\u013enost\u00ed.<\/p>\n<p>Existuj\u00fa dva typy da\u0148ov\u00e9ho priznania k\u00a0dani z\u00a0nehnute\u013enost\u00ed, a\u00a0to:<\/p>\n<ul>\n<li>priznanie k\u00a0dani z\u00a0nehnute\u013enost\u00ed,<\/li>\n<li>\u010diastkov\u00e9 priznanie k\u00a0dani z\u00a0nehnute\u013enost\u00ed.<\/li>\n<\/ul>\n<p><strong>Priznanie k\u00a0dani z\u00a0nehnute\u013enost\u00ed<\/strong> pod\u00e1va da\u0148ovn\u00edk pri prvom vzniku da\u0148ovej povinnosti, a\u00a0teda da\u0148ov\u00e9 priznanie k\u00a0dani z\u00a0nehnute\u013enosti pod\u00e1va spr\u00e1vcovi dane prv\u00fdkr\u00e1t.<\/p>\n<p><strong>Pr\u00edklad na priznanie k\u00a0dani z\u00a0nehnute\u013enost\u00ed:<\/strong><\/p>\n<p><em>Andrej\u00a0 si v\u00a0novembri 2020 k\u00fapil dom v Skalici. Do katastra nehnute\u013enost\u00ed bol ako vlastn\u00edk zap\u00edsan\u00fd 15. novembra 2020 a da\u0148ov\u00e1 povinnos\u0165 mu vznik\u00e1 1. janu\u00e1ra 2021. Andrejovi vznik\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie k\u00a0dani z\u00a0nehnute\u013enost\u00ed do 31. janu\u00e1ra 2021. Spr\u00e1vcom dane je mesto Skalica.<\/em><\/p>\n<p><strong>\u010ciastkov\u00e9 priznanie k\u00a0dani z\u00a0nehnute\u013enost\u00ed<\/strong> pod\u00e1va da\u0148ovn\u00edk v\u00a0pr\u00edpade, ak:<\/p>\n<ul>\n<li>sa da\u0148ovn\u00edk stal vlastn\u00edkom, spr\u00e1vcom, n\u00e1jomcom, u\u017e\u00edvate\u013eom \u010fal\u0161ej nehnute\u013enosti,<\/li>\n<li>do\u0161lo k\u00a0zmene s\u00favisiacej s\u00a0nehnute\u013enos\u0165ou, napr\u00edklad zmene jej druhu alebo v\u00fdmery alebo \u00fa\u010delu vyu\u017eitia stavby, bytu alebo nebytov\u00e9ho priestoru,<\/li>\n<li>da\u0148ovn\u00edkovi zaniklo vlastn\u00edctvo, spr\u00e1va, n\u00e1jom alebo u\u017e\u00edvanie nehnute\u013enost\u00ed.<\/li>\n<\/ul>\n<p>Ak da\u0148ovn\u00edk v\u00a0minulosti u\u017e podal da\u0148ov\u00e9 priznanie k\u00a0dani z\u00a0nehnute\u013enost\u00ed, napr. podal da\u0148ov\u00e9 priznanie na rok 2020 a\u00a0ni\u010d sa po podanom da\u0148ovom priznan\u00ed nezmenilo, nie je povinn\u00fd poda\u0165 da\u0148ov\u00e9 priznanie k\u00a0dani z\u00a0nehnute\u013enost\u00ed na \u010fal\u0161ie roky.<\/p>\n<h2>Zdanenie predaja nehnute\u013enosti \u2013 da\u0148 z\u00a0pr\u00edjmu z\u00a0prevodu nehnute\u013enost\u00ed<\/h2>\n<p>Zdanenie predaja nehnute\u013enosti fyzickou osobou je predmetom dane z\u00a0pr\u00edjmov pod\u013ea \u00a78 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov a\u00a0je definovan\u00fd ako pr\u00edjmy z\u00a0prevodu nehnute\u013enost\u00ed.<\/p>\n<p>V da\u0148ovom priznan\u00ed sa uvedie pr\u00edjem z predaja nehnute\u013enosti, ktor\u00fd nie je od dane z pr\u00edjmov osloboden\u00fd a k nemu prisl\u00fachaj\u00face v\u00fddavky (ako napr.\u00a0 preuk\u00e1zate\u013ene zaplaten\u00e1 k\u00fapna cena pred\u00e1vanej nehnute\u013enosti, ak bola nadobudnut\u00e1 k\u00fapou)<\/p>\n<p>Ak bola nehnute\u013enos\u0165 nadobudnut\u00e1 deden\u00edm, je v\u00fddavkom cena nehnute\u013enosti zisten\u00e1 v \u010dase nadobudnutia, pri\u010dom pri nehnute\u013enosti nadobudnutej do 31.12.2015 je v\u00fddavkom\u00a0tzv. reproduk\u010dn\u00e1 obstar\u00e1vacia cena (cena uveden\u00e1 v osved\u010den\u00ed o dedi\u010dstve); pri nehnute\u013enosti nadobudnutej deden\u00edm po 31.12.2015 je v\u00fddavkom tzv. v\u0161eobecn\u00e1 cena pod\u013ea Civiln\u00e9ho mimosporov\u00e9ho poriadku, t. j. cena uveden\u00e1 v osved\u010den\u00ed o dedi\u010dstve, resp. uznesen\u00ed o\u00a0dedi\u010dstve.<\/p>\n<p>Ak ide o nehnute\u013enos\u0165 nadobudnut\u00fa darovan\u00edm je potrebn\u00e9 pos\u00fadi\u0165 skuto\u010dnos\u0165, \u010di by bol pr\u00edjem z predaja u darcu v \u010dase darovania, ak by nehnute\u013enos\u0165 predal, osloboden\u00fd od dane alebo nie.<\/p>\n<ul>\n<li>Ak by bol pr\u00edjem z\u00a0predaja u darcu osloboden\u00fd od dane, potom je v\u00fddavkom cena nehnute\u013enosti zisten\u00e1 v\u00a0\u010dase darovania. Ak bola nehnute\u013enos\u0165 nadobudnut\u00e1 darovan\u00edm do 31.12.2015, v\u00fddavkom je cena v \u010dase darovania \u2013 tzv. reproduk\u010dn\u00e1 obstar\u00e1vacia cena &#8211; ur\u010den\u00e1 napr. znaleck\u00fdm posudkom k \u010dasu darovania, resp. ohodnotenie ur\u010den\u00e9 v darovacej zmluve; ak bola nehnute\u013enos\u0165 nadobudnut\u00e1 darovan\u00edm po 31.12.2015, v\u00fddavkom je cena v \u010dase darovania ur\u010den\u00e1 znaleck\u00fdm posudkom.<\/li>\n<li>V\u00a0pr\u00edpade, ak by pr\u00edjem z\u00a0predaja u darcu nebol osloboden\u00fd od dane, v\u00fddavkom u\u00a0pred\u00e1vaj\u00faceho je obstar\u00e1vacia cena zisten\u00e1 u\u00a0darcu (t. j. cena, za ktor\u00fa nehnute\u013enos\u0165 nadobudol darca do vlastn\u00edctva).<\/li>\n<\/ul>\n<h3>Praktick\u00fd pr\u00edklad v\u00fdpo\u010dtu dane z nehnute\u013enosti<\/h3>\n<p><em>Da\u0148ovn\u00edk nadobudol byt do osobn\u00e9ho vlastn\u00edctva v roku 2014 za 100\u00a0000 eur. Od roku 2014 byt za\u010dal prenaj\u00edma\u0165 a zahrnul ho do obchodn\u00e9ho majetku. K 31.12.2019 byt z obchodn\u00e9ho majetku vyradil a v marci 2020 byt predal za 160\u00a0000 eur.<\/em><\/p>\n<p><em>Preto\u017ee ide o predaj bytu, ktor\u00fd bol zahrnut\u00fd do obchodn\u00e9ho majetku, na \u00fa\u010dely oslobodenia pr\u00edjmu z predaja je rozhoduj\u00faca doba, ktor\u00e1 uplynula od vyradenia bytu z obchodn\u00e9ho majetku do jeho predaja. K predaju bytu do\u0161lo do piatich rokov od vyradenia bytu z obchodn\u00e9ho majetku, preto pr\u00edjem z jeho predaja predstavuje zdanite\u013en\u00fd pr\u00edjem. Da\u0148ovn\u00edk uvedie v da\u0148ovom priznan\u00ed pr\u00edjem z predaja bytu v sume 160 000 eur, ku ktor\u00e9mu uplatn\u00ed ako v\u00fddavok zostatkov\u00fa cenu\u00a0 pod\u013ea \u00a7 25 ods. 3 z\u00e1kona, \u010di\u017ee rozdiel medzi vstupnou cenou majetku a\u00a0celkovou v\u00fd\u0161kou odpisov zahrnut\u00fdch do da\u0148ov\u00fdch v\u00fddavkov.<\/em><\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12313\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12313\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Kedy je pr\u00edjem z\u00a0predaja nehnute\u013enost\u00ed osloboden\u00fd<\/h2>\n<p>Pr\u00edjem z\u00a0predaja nehnute\u013enost\u00ed je osloboden\u00fd od dani z pr\u00edjmov, ak nastane niektor\u00e1 z\u00a0ni\u017e\u0161ie uveden\u00fdch \u00a0skuto\u010dnost\u00ed. Tak\u00fdto pr\u00edjem sa v\u00f4bec do da\u0148ov\u00e9ho priznania neuv\u00e1dza.<\/p>\n<p>Ide o\u00a0tieto pr\u00edjmy:<\/p>\n<ul>\n<li>z\u00a0predaja nehnute\u013enosti (nezaradenej v obchodnom majetku), a\u00a0to po uplynut\u00ed 5 rokov odo d\u0148a\u00a0jej\u00a0nadobudnutia,<\/li>\n<li>z\u00a0predaja nehnute\u013enosti (nezaradenej v obchodnom majetku) nadobudnutej deden\u00edm (postupn\u00fdm deden\u00edm)\u00a0v\u00a0priamom rade alebo niektor\u00fdm z\u00a0man\u017eelov, ak uplynie aspo\u0148 5 rokov odo d\u0148a nadobudnutia tejto\u00a0nehnute\u013enosti preuk\u00e1zate\u013ene do vlastn\u00edctva alebo spoluvlastn\u00edctva poru\u010dite\u013ea (alebo poru\u010dite\u013eov),<\/li>\n<li>z\u00a0predaja nehnute\u013enosti zaradenej do obchodn\u00e9ho majetku, a\u00a0to po\u00a0uplynut\u00ed 5 rokov od jej vyradenia z\u00a0obchodn\u00e9ho majetku,\u00a0\u00a0\u00a0<\/li>\n<li>z predaja nehnute\u013enosti vydanej opr\u00e1vnenie osobe pod\u013ea osobitn\u00fdch\u00a0predpisov (napr. majetok z\u00a0re\u0161tit\u00faci\u00ed, rehabilit\u00e1ci\u00ed a\u00a0pod.)<\/li>\n<\/ul>\n<h2>Kedy sa pod\u00e1va da\u0148ov\u00e9 priznanie<\/h2>\n<p>Da\u0148ov\u00e9 priznanie k\u00a0dani z\u00a0pr\u00edjmov fyzick\u00fdch os\u00f4b z d\u00f4vodu predaja nehnute\u013enosti, ak pr\u00edjem nie je od dane osloboden\u00fd, sa pod\u00e1va tri mesiace po skon\u010den\u00ed kalend\u00e1rneho roka, \u0161tandardne do 31.3 nasleduj\u00faceho roka.<\/p>\n<p>Ak da\u0148ovn\u00edk fyzick\u00e1 osoba dosiahne len pr\u00edjem z\u00a0predaja nehnute\u013enosti, t. j. ostatn\u00fd pr\u00edjem pod\u013ea \u00a7 8 z\u00e1kona o dani z pr\u00edjmov, pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov mu nevypl\u00fdva povinnos\u0165 registr\u00e1cie na da\u0148ovom \u00farade. Da\u0148ov\u00e9 priznanie pod\u00e1 pod svojim rodn\u00fdm \u010d\u00edslom.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010co je da\u0148 z nehnute\u013enost\u00ed a kto ju plat\u00ed Da\u0148 z nehnute\u013enost\u00ed upravuje z\u00e1kon \u010d. 582\/2004 Z. z. o\u00a0miestnych daniach a\u00a0miestnom poplatku za odpady a\u00a0komun\u00e1lne &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12314,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[8,20],"tags":[358,380,704],"class_list":["post-12313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-majetkove-dane","tag-dan-z-nehnutelnosti","tag-dan-z-prijmov","tag-prevod-nehnutelnosti"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12313","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12313"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12313\/revisions"}],"predecessor-version":[{"id":12315,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12313\/revisions\/12315"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12314"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}