{"id":12522,"date":"2021-11-04T07:00:53","date_gmt":"2021-11-04T06:00:53","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/zachytenie-okamihu-prevodu-nehnutelneho-majetku-v-uctovnictve-a-daniach\/"},"modified":"2023-06-26T11:03:55","modified_gmt":"2023-06-26T09:03:55","slug":"zachytenie-okamihu-prevodu-nehnutelneho-majetku-v-uctovnictve-a-daniach","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/zachytenie-okamihu-prevodu-nehnutelneho-majetku-v-uctovnictve-a-daniach\/","title":{"rendered":"Zachytenie okamihu prevodu nehnute\u013en\u00e9ho majetku v \u00fa\u010dtovn\u00edctve a daniach"},"content":{"rendered":"<p>Prevody nehnute\u013en\u00fdch vec\u00ed, naj\u010dastej\u0161ie na z\u00e1klade k\u00fapnej zmluvy, je mo\u017en\u00e9 sk\u00fama\u0165 z\u00a0poh\u013eadu \u00fa\u010dtovn\u00fdch predpisov, z\u00a0poh\u013eadu z\u00e1kona o\u00a0daniach z\u00a0pr\u00edjmov, z\u00a0poh\u013eadu z\u00e1kona o\u00a0dani z\u00a0pridanej hodnoty a dane z\u00a0nehnute\u013enost\u00ed. T\u00e1to t\u00e9ma je pr\u00edli\u0161 \u0161irok\u00e1, preto sa zameriame na moment prevodu nehnute\u013en\u00e9ho majetku, ktor\u00fd podlieha evidencii v\u00a0katastre nehnute\u013enost\u00ed.<\/p>\n<h2>S\u00fakromn\u00e9 pr\u00e1vo<\/h2>\n<p>Predt\u00fdm, ne\u017e sa za\u010dneme zaobera\u0165 \u00fa\u010dtov\u00fdm a\u00a0da\u0148ov\u00fdm aspektom, zopakujme si s\u00fakromnopr\u00e1vnu \u00fapravu nadobudnutia nehnute\u013enosti. Pod\u013ea Ob\u010dianskeho z\u00e1konn\u00edka \u00a7133 ods.2: Ak sa prev\u00e1dza nehnute\u013en\u00e1 vec na z\u00e1klade zmluvy, nadob\u00fada sa vlastn\u00edctvo vkladom do katastra nehnute\u013enost\u00ed pod\u013ea osobitn\u00fdch predpisov, ak osobitn\u00fd z\u00e1kon neustanovuje inak. Katastr\u00e1lny z\u00e1kon \u010d. 162\/1995 Z. z. \u00a74 ods.1 hovor\u00ed: Pr\u00e1va k nehnute\u013enostiam sa do katastra zapisuj\u00fa vkladom pr\u00e1v k nehnute\u013enostiam do katastra (\u010falej len \u201evklad\u201c), z\u00e1znamom pr\u00e1v k nehnute\u013enostiam do katastra (\u010falej len \u201ez\u00e1znam\u201c) a pozn\u00e1mkou o pr\u00e1vach k nehnute\u013enostiam v katastri (\u010falej len \u201epozn\u00e1mka\u201c).\u00a0 Vlastn\u00edkom nehnute\u013enosti sa st\u00e1va nov\u00fd majite\u013e nie d\u0148om podpisu k\u00fapnej zmluvy, ale a\u017e d\u0148om, kedy kataster rozhodne o povolen\u00ed vkladu vlastn\u00edckeho pr\u00e1va do katastra nehnute\u013enost\u00ed.<\/p>\n<p>Prevod nehnute\u013enosti je mo\u017en\u00e9 zoradi\u0165 do nasledovn\u00fdch krokov:<\/p>\n<ol>\n<li>Zabezpe\u010denie dokumentov\u00a0 k prevodu<\/li>\n<li>Spolo\u010dn\u00e9 rokovanie str\u00e1n (na ktorom sa dojednaj\u00fa okolnosti prevodu)<\/li>\n<li>Pr\u00edprava n\u00e1vrhu zml\u00fav<\/li>\n<li>Podpis zml\u00fav<\/li>\n<li>Bezpe\u010dn\u00e1 \u00fahrada k\u00fapnej ceny (napr. do vinkul\u00e1cie, pr\u00edpadne inou formou pod\u013ea okolnost\u00ed)<\/li>\n<li>Vklad do katastra nehnute\u013enost\u00ed<\/li>\n<li>Protokol\u00e1rne odovzdanie nehnute\u013enosti nadob\u00fadate\u013eovi a prepis m\u00e9di\u00ed a spr\u00e1vy<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-mikhail-nilov-8296970.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-94590\" \/><\/p>\n<h2>\u00da\u010dtovn\u00e9 predpisy<\/h2>\n<p>Pri nehnute\u013enostiach obstaran\u00fdch na z\u00e1klade zmluvy, pri ktor\u00fdch sa vlastn\u00edctvo nadob\u00fada povolen\u00edm vkladu do katastra nehnute\u013enost\u00ed a do nadobudnutia vlastn\u00edctva nadob\u00fadate\u013e nehnute\u013enos\u0165 u\u017e\u00edva, <strong>d\u0148om uskuto\u010dnenia \u00fa\u010dtovn\u00e9ho pr\u00edpadu je de\u0148 prevzatia nehnute\u013enosti nadob\u00fadate\u013eom<\/strong>; u prev\u00e1dzaj\u00faceho je d\u0148om uskuto\u010dnenia \u00fa\u010dtovn\u00e9ho pr\u00edpadu de\u0148 odovzdania nehnute\u013enosti. Ak nebude vklad do katastra nehnute\u013enost\u00ed povolen\u00fd, \u00fa\u010dtovn\u00e9 z\u00e1pisy sa zru\u0161ia.<\/p>\n<p>Z\u00a0uveden\u00e9ho vypl\u00fdva, \u017ee d\u0148om prevzatia\/ odovzdania nehnute\u013enosti je mo\u017en\u00e9 o\u00a0nehnute\u013enosti \u00fa\u010dtova\u0165 a\u00a0zaradi\u0165 ju do majetku spolo\u010dnosti, a\u00a0to bez oh\u013eadu na to, \u010di u\u017e prebehol z\u00e1pis vlastn\u00edckeho pr\u00e1va v\u00a0katastri nehnute\u013enost\u00ed alebo nie.<\/p>\n<h2>Da\u0148 z\u00a0pr\u00edjmov<\/h2>\n<p>Pre \u00fa\u010dely pos\u00fadenia podmienok oslobodenia pr\u00edjmu z predaja nehnute\u013enosti je rozhoduj\u00face <strong>ur\u010denie momentu nadobudnutia <\/strong>nehnute\u013enosti do vlastn\u00edctva pred\u00e1vaj\u00faceho, ktor\u00e9 sa posudzuje v z\u00e1vislosti od sp\u00f4sobu nadobudnutia nehnute\u013enosti do vlastn\u00edctva.<\/p>\n<p>Vlastn\u00edctvo nehnute\u013enosti je mo\u017en\u00e9 nadobudn\u00fa\u0165 k\u00fapnou, darovacou alebo inou zmluvou (napr. z\u00e1mennou zmluvou), deden\u00edm, rozhodnut\u00edm \u0161t\u00e1tneho org\u00e1nu alebo na z\u00e1klade in\u00fdch skuto\u010dnost\u00ed ustanoven\u00fdch z\u00e1konom, pri\u010dom ak ide o:<\/p>\n<ul>\n<li><strong>zmluvn\u00fd prevod <\/strong>&#8211; vlastn\u00edctvo sa nadob\u00fada vkladom do katastra nehnute\u013enost\u00ed (pr\u00e1voplatn\u00fdm rozhodnut\u00edm o povolen\u00ed vkladu). V pr\u00edpade zmluvy o prevode bytu a nebytov\u00e9ho priestoru do vlastn\u00edctva n\u00e1jomcu, pr\u00e1vne \u00fa\u010dinky vkladu vznikaj\u00fa na z\u00e1klade pr\u00e1voplatn\u00e9ho rozhodnutia o jeho povolen\u00ed ku d\u0148u doru\u010denia n\u00e1vrhu na vklad;<\/li>\n<li><strong>dra\u017ebu<\/strong> &#8211; vlastn\u00edctvo k predmetu dra\u017eby sa nadob\u00fada d\u0148om ur\u010den\u00fdm osobitn\u00fdm predpisom, pod\u013ea ktor\u00e9ho bola dra\u017eba vykonan\u00e1, napr.<\/li>\n<ul>\n<li>pod\u013ea \u00a7 150 Exeku\u010dn\u00e9ho poriadku d\u0148om udelenia pr\u00edklepu, ak vydra\u017eite\u013e zaplatil najvy\u0161\u0161ie podanie a s\u00fad udelenie pr\u00edklepu schv\u00e1lil,<\/li>\n<li>pod\u013ea \u00a7 27 z\u00e1kona o dobrovo\u013en\u00fdch dra\u017eb\u00e1ch d\u0148om udelenia pr\u00edklepu, ak vydra\u017eite\u013e uhradil cenu dosiahnut\u00fa vydra\u017een\u00edm v ustanovenej lehote,<\/li>\n<li>pod\u013ea \u00a7 142 Da\u0148ov\u00e9ho poriadku d\u0148om pr\u00e1voplatn\u00e9ho rozhodnutia spr\u00e1vcu dane o udelen\u00ed pr\u00edklepu, ak vydra\u017eite\u013e zaplatil najvy\u0161\u0161ie podanie v ur\u010denej lehote.<\/li>\n<\/ul>\n<li><strong>na z\u00e1klade rozhodnutia \u0161t\u00e1tneho org\u00e1nu <\/strong>&#8211; vlastn\u00edctvo sa nadob\u00fada d\u0148om ur\u010den\u00fdm v tomto rozhodnut\u00ed (napr. rozhodnut\u00edm spr\u00e1vneho org\u00e1nu o vyvlastnen\u00ed veci), pri\u010dom ak nie je de\u0148 ur\u010den\u00fd v rozhodnut\u00ed, vlastn\u00edctvo sa nadob\u00fada d\u0148om pr\u00e1voplatnosti rozhodnutia<\/li>\n<li><strong>dedenie<\/strong> &#8211; vlastn\u00edctvo sa nadob\u00fada d\u0148om smrti poru\u010dite\u013ea<\/li>\n<li><strong>nadob\u00fadanie vlastnou v\u00fdstavbou <\/strong>alebo dod\u00e1vate\u013esk\u00fdm sp\u00f4sobom &#8211; do katastra nehnute\u013enost\u00ed sa zap\u00ed\u0161e z\u00e1znamom ako vlastn\u00edk osoba uveden\u00e1 v rozhodnut\u00ed o pridelen\u00ed s\u00fapisn\u00e9ho \u010d\u00edsla alebo osoba uveden\u00e1 v kolauda\u010dnom rozhodnut\u00ed, pri\u010dom uveden\u00fd z\u00e1znam pln\u00ed len eviden\u010dn\u00fa funkciu. V danom pr\u00edpade je preto potrebn\u00e9 pri posudzovan\u00ed momentu nadobudnutia nehnute\u013enosti vych\u00e1dza\u0165 z kolauda\u010dn\u00e9ho rozhodnutia.<\/li>\n<\/ul>\n<h2>Oslobodenie pr\u00edjmu z\u00a0predaja nehnute\u013enosti<\/h2>\n<p>Z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov v\u00a0ustanoven\u00ed \u00a7 9 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov vymedzuje podmienky, ktor\u00e9 musia by\u0165 splnen\u00e9 pre oslobodenie pr\u00edjmu z\u00a0predaja nehnute\u013enosti.<\/p>\n<p>Od dane je osloboden\u00fd pr\u00edjem:\u00a0<\/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.<\/li>\n<\/ul>\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             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action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12522\">\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\/12522\">\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>Da\u0148 z\u00a0pridanej hodnoty<\/h2>\n<p>Z\u00e1kon o\u00a0dani z\u00a0pridanej hodnoty charakterizuje okamih nadobudnutia nehnute\u013enosti takto:<\/p>\n<p>Za de\u0148 dodania pri prevode alebo prechode nehnute\u013enosti vr\u00e1tane pozemkov sa pova\u017euje de\u0148 odovzdania nehnute\u013enosti do u\u017e\u00edvania, ak pred\u00e1vaj\u00faci odovzd\u00e1 nehnute\u013enos\u0165 kupuj\u00facemu sk\u00f4r ako v\u00a0de\u0148 z\u00e1pisu do katastra nehnute\u013enost\u00ed. Ak je nehnute\u013enos\u0165 odovzdan\u00e1 do u\u017e\u00edvania a\u017e po z\u00e1pise do katastra nehnute\u013enost\u00ed, za de\u0148 dodania sa pova\u017euje de\u0148 z\u00e1pisu do katastra nehnute\u013enost\u00ed.\u00a0 Da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1 d\u0148om dodania nehnute\u013enosti. Pr\u00e1vna \u00faprava je v\u00a0tomto pr\u00edpade v\u00a0s\u00falade s \u00fa\u010dtovn\u00fdmi predpismi.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>Viac detailov o\u00a0DPH a\u00a0dodan\u00ed nehnute\u013enosti n\u00e1jdete v\u00a0\u010dl\u00e1nku <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/dodanie-nehnutelnosti-z-pohladu-dph\/\">Dodanie nehnute\u013enosti z\u00a0poh\u013eadu DPH<\/a>.<\/p>\n<\/div>\n<h2>Da\u0148 z\u00a0nehnute\u013enost\u00ed<\/h2>\n<p>Poslednou\u00a0 da\u0148ou, ktor\u00e1 m\u00e1 vplyv na prevod vlastn\u00edckeho pr\u00e1va k\u00a0nehnute\u013enosti je <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/dan-z-nehnutelnosti-a-dan-z-prijmov-z-prevodu-nehnutelnosti\/\">da\u0148 z\u00a0nehnute\u013enost\u00ed<\/a>, pri ktorej sa sk\u00fama, kto m\u00e1 vlastn\u00edcke pr\u00e1vo k\u00a01.1. dan\u00e9ho roka. Da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1 aj v pr\u00edpade, ak sa da\u0148ovn\u00edk stal vlastn\u00edkom, spr\u00e1vcom, n\u00e1jomcom alebo u\u017e\u00edvate\u013eom nehnute\u013enosti 1. janu\u00e1ra dan\u00e9ho roka. V pr\u00edpade, \u017ee je vlastn\u00edctvo zap\u00edsan\u00e9, resp. je nadobudnutie nehnute\u013enosti po 2.1. dan\u00e9ho roka, budete povinn\u00fd plati\u0165 da\u0148 z nehnute\u013enost\u00ed a\u017e v\u00a0nasleduj\u00facom roku.<\/p>\n<p>\u0160pecifick\u00fdm pr\u00edpadom, ktor\u00fd sa t\u00fdka dane z nehnute\u013enost\u00ed je jej nadobudnutie vydra\u017een\u00edm alebo deden\u00edm, kedy da\u0148ov\u00e1 povinnos\u0165 dedi\u010dovi alebo vydra\u017eite\u013eovi vznik\u00e1 prv\u00fdm d\u0148om mesiaca nasleduj\u00faceho po dni, v ktorom sa dedi\u010d, resp. vydra\u017eite\u013e stal vlastn\u00edkom nehnute\u013enosti.<\/p>\n<p>Da\u0148 z\u00a0nehnute\u013enost\u00ed sa plat\u00ed za dan\u00fd rok a\u00a0nie sp\u00e4tne, ako to je pri dani z\u00a0pr\u00edjmov.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>\u010eal\u0161ie inform\u00e1cie k\u00a0dani z\u00a0nehnute\u013enost\u00ed n\u00e1jdete aj v\u00a0\u010dl\u00e1nku\u00a0<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/dan-z-nehnutelnosti-a-dan-z-prijmov-z-prevodu-nehnutelnosti\/\">Da\u0148 z nehnute\u013enost\u00ed a da\u0148 z pr\u00edjmov z prevodu nehnute\u013enost\u00ed<\/a>.<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prevody nehnute\u013en\u00fdch vec\u00ed, naj\u010dastej\u0161ie na z\u00e1klade k\u00fapnej zmluvy, je mo\u017en\u00e9 sk\u00fama\u0165 z\u00a0poh\u013eadu \u00fa\u010dtovn\u00fdch predpisov, z\u00a0poh\u013eadu z\u00e1kona o\u00a0daniach z\u00a0pr\u00edjmov, z\u00a0poh\u013eadu z\u00e1kona o\u00a0dani z\u00a0pridanej hodnoty a dane &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12523,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[8,20],"tags":[185,621,357],"class_list":["post-12522","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-majetkove-dane","tag-dane","tag-prevod-nehnutelneho-majetku","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12522","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=12522"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12522\/revisions"}],"predecessor-version":[{"id":12524,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12522\/revisions\/12524"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12523"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}