P\u0159i sou\u010dasn\u00e9 slo\u017eit\u00e9 situaci zp\u016fsoben\u00e9 pandemi\u00ed Covid-19 je t\u0159eba nezapomenout na povinnosti souvisej\u00edc\u00ed s dan\u00ed z nemovitost\u00ed. Pokud jste loni nabyli nemovitost nebo nastaly u v\u00e1s zm\u011bny, \u010das na pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed m\u00e1te do 1. \u00fanora. P\u0159in\u00e1\u0161\u00edme shrnut\u00ed z\u00e1kladn\u00edch ot\u00e1zek souvisej\u00edc\u00edch s dan\u00ed z nemovitost\u00ed pro rok 2021.<\/p>\n\n\n\n
V p\u0159\u00edpad\u011b dani z nemovitost\u00ed je t\u0159eba rozli\u0161it t\u0159i druhy dan\u00ed – da\u0148 z pozemk\u016f, da\u0148 ze staveb a da\u0148 z byt\u016f. D\u016fle\u017eit\u00e9 je, \u017ee da\u0148 z nemovitost\u00ed se plat\u00ed za aktu\u00e1ln\u00ed kalend\u00e1\u0159n\u00ed rok. \u201eTo znamen\u00e1, \u017ee da\u0148 z nemovitost\u00ed zaplacen\u00e1 v roce 2021 se vztahuje na kalend\u00e1\u0159n\u00ed rok 2021,\u201c vysv\u011btluje Richard Panek, partner odd\u011blen\u00ed da\u0148ov\u00e9ho poradenstv\u00ed EY a certifikovan\u00fd da\u0148ov\u00fd poradce. Dobrou zpr\u00e1vou je, \u017ee z\u00e1kon o m\u00edstn\u00edch dan\u00edch a m\u00edstn\u00edm poplatku za komun\u00e1ln\u00ed odpady a drobn\u00e9 stavebn\u00ed odpady nebyl loni novelizov\u00e1n a proto nedoch\u00e1z\u00ed k z\u00e1sadn\u00edm zm\u011bn\u00e1m st\u00e1vaj\u00edc\u00ed \u00fapravy.<\/p>\n\n\n\n
Na co by vlastn\u00edci nemovitost\u00ed nem\u011bli zapom\u00ednat
Da\u0148ov\u00e9 povinnosti k dani z nemovitosti v roce 2021 vznikne, resp. ji maj\u00ed ti poplatn\u00edci (fyzick\u00e9 nebo pr\u00e1vnick\u00e9 osoby), kte\u0159\u00ed v obdob\u00ed od 2. 1. 2020 do 1. 1. 2021 nabyli nebo m\u011bli vlastnick\u00e9 pr\u00e1vo ke stavb\u011b, pozemku, bytu nebo nebytov\u00e9mu prostoru. Pokud tedy poplatn\u00edk nabyl do vlastnictv\u00ed n\u011bjakou nemovitost v tomto obdob\u00ed, m\u00e1 jako nov\u00fd vlastn\u00edk povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed z nemovitosti za rok 2021. Pokud by nap\u0159\u00edklad fyzick\u00e1 osoba nabyla byt a\u017e 2. ledna tohoto roku, vznikne jej\u00ed povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a\u017e v roce 2022 .<\/p>\n\n\n\n
Da\u0148ov\u00e9 povinnosti mohou vzniknout i n\u00e1jemc\u016fm, spr\u00e1vc\u016fm a u\u017eivatel\u016fm
Da\u0148ov\u00e1 povinnost vznikne, resp. ji maj\u00ed i poplatn\u00edci, kte\u0159\u00ed se v roce 2020 (v obdob\u00ed od 2. 1. 2020 do 1. 1. 2021) stali nebo byli n\u00e1jemci, spr\u00e1vci nebo u\u017eivateli nemovitosti. \u201eTehdy je t\u0159eba potvrdit, zda v konkr\u00e9tn\u00edm p\u0159\u00edpad\u011b doch\u00e1z\u00ed ke spln\u011bn\u00ed v\u0161ech z\u00e1konn\u00fdch podm\u00ednek vedouc\u00edch ke vzniku da\u0148ov\u00e9 povinnosti,\u201c dopl\u0148uje Richard Panek.<\/p>\n\n\n\n
Osobou povinnou platit da\u0148 v p\u0159\u00edpad\u011b spr\u00e1vcovsk\u00e9ho vztahu je spr\u00e1vce stavby nebo pozemku, p\u0159i\u010dem\u017e pozemek nebo stavba mus\u00ed b\u00fdt ve vlastnictv\u00ed st\u00e1tu, obce nebo V\u00daC a takov\u00fd spr\u00e1vce je zaps\u00e1n v katastru nemovitost\u00ed. V p\u0159\u00edpad\u011b, \u017ee jde o n\u00e1jem nemovitosti, je n\u00e1jemce povinen platit da\u0148, je-li n\u00e1jemn\u00ed vztah dohodnut na nejm\u00e9n\u011b 5 let a n\u00e1jemce je zaps\u00e1n v katastru nemovitosti. D\u016fle\u017eit\u00e9 je poznamenat, \u017ee placen\u00ed dan\u011b z nemovitost\u00ed se nebude vztahovat na n\u011bkolik n\u00e1jemn\u00edch vztah\u016f jako nap\u0159\u00edklad n\u00e1jem administrativn\u00edch prostor. \u201eV p\u0159\u00edpad\u011b, kdy by nebylo mo\u017en\u00e9 ur\u010dit, kdo je vlastn\u00edkem, n\u00e1jemcem nebo spr\u00e1vcem pozemku nebo stavby, tak povinnost platit da\u0148 m\u00e1 ten, kdo skute\u010dn\u011b tuto nemovitost u\u017e\u00edv\u00e1, tzn. j. u\u017eivatel nemovitosti,\u201d vysv\u011btluje Richard Panek.<\/p>\n\n\n\n
Pod\u00e1v\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z nemovitost\u00ed v roce 2021
Z\u00e1kon rozezn\u00e1v\u00e1 p\u0159izn\u00e1n\u00ed k dani z nemovitosti a d\u00edl\u010d\u00ed p\u0159izn\u00e1n\u00ed k dani z nemovitosti. Pokud poplatn\u00edk pod\u00e1v\u00e1 p\u0159izn\u00e1n\u00ed k dani z nemovitosti poprv\u00e9, proto\u017ee v roce 2020 mu vznikla da\u0148ov\u00e1 povinnost, pod\u00e1v\u00e1 \u201estandardn\u00ed\u201c da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. V p\u0159\u00edpad\u011b, \u017ee poplatn\u00edk ji\u017e v minulosti da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z nemovitosti pod\u00e1val, ale v roce 2020 se stal vlastn\u00edkem, n\u00e1jemcem nebo u\u017eivatelem dal\u0161\u00ed nemovitosti, p\u0159\u00edpadn\u011b do\u0161lo k z\u00e1niku vlastnick\u00e9ho pr\u00e1va p\u0159\u00edpadn\u011b vztahu n\u00e1jmu \u010di spr\u00e1vy, tak pod\u00e1v\u00e1 d\u00edl\u010d\u00ed p\u0159izn\u00e1n\u00ed. D\u00edl\u010d\u00ed p\u0159izn\u00e1n\u00ed se pod\u00e1v\u00e1 tak\u00e9 v p\u0159\u00edpad\u011b, dojde-li ke zm\u011bn\u011b stavu nemovitosti, za kterou ji\u017e bylo da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v minulosti pod\u00e1no. Nap\u0159\u00edklad se zm\u011bn\u00ed druh nebo v\u00fdm\u011bra pozemku, zda se zm\u011bn\u00ed \u00fa\u010del vyu\u017eit\u00ed stavby nebo bytu.<\/p>\n\n\n\n
\u201ePokud v\u0161ak poplatn\u00edk v minulosti za nemovitost da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podal a nedo\u0161lo k \u017e\u00e1dn\u00e9 zm\u011bn\u011b, tedy nic se fakticky ani pr\u00e1vn\u011b od pod\u00e1n\u00ed prvn\u00edho p\u0159izn\u00e1n\u00ed nezm\u011bnilo, nen\u00ed povinen podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z nemovitosti. Spr\u00e1vce dan\u011b ho bude jen informovat o v\u00fd\u0161i dan\u011b, kterou bude muset zaplatit,\u201c \u0159\u00edk\u00e1 Richard Panek.<\/p>\n\n\n\n
Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z nemovitosti se za rok 2021 pod\u00e1v\u00e1 ve lh\u016ft\u011b do 31. ledna 2021. Jeliko\u017e toto datum p\u0159ipad\u00e1 na ned\u011bli, term\u00edn se posouv\u00e1 na pond\u011bl\u00ed 1. \u00fanora 2021. V p\u0159\u00edpad\u011b, \u017ee poplatn\u00edk ud\u011bl\u00e1 v p\u0159izn\u00e1n\u00ed vadu, m\u016f\u017ee do tohoto data podat opravn\u00e9 p\u0159izn\u00e1n\u00ed. Pokud to nestihne, po 1. \u00fanoru pod\u00e1 dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n
P\u0159izn\u00e1n\u00ed k dani z nemovitost\u00ed se pod\u00e1v\u00e1 na p\u0159\u00edslu\u0161n\u00e9m tiskopisu spr\u00e1vci dan\u011b, kter\u00fdm je obec, pop\u0159\u00edpad\u011b m\u011bstsk\u00e1 \u010d\u00e1st. Poplatn\u00edk v n\u011bm neprov\u00e1d\u00ed v\u00fdpo\u010det dan\u011b, ale v p\u0159izn\u00e1n\u00ed uvede v\u0161echny \u00fadaje pot\u0159ebn\u00e9 pro jej\u00ed stanoven\u00ed. Jedn\u00e1 se nap\u0159\u00edklad o v\u00fdm\u011bru bytu nebo obytn\u00e9 plochy v metrech \u010dtvere\u010dn\u00edch, v\u00fdm\u011bru pozemku \u010di gar\u00e1\u017ee. Na z\u00e1klad\u011b \u00fadaj\u016f z da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed vypo\u010d\u00edt\u00e1 spr\u00e1vce da\u0148 a za\u0161le poplatn\u00edkovi platebn\u00ed v\u00fdm\u011br s konkr\u00e9tn\u00ed v\u00fd\u0161\u00ed dan\u011b na rok 2021. Dan\u011b za nemovitosti si upravuj\u00ed m\u011bsta a obce a jej\u00ed v\u00fd\u0161i stanovuj\u00ed v obecn\u00e9m z\u00e1vazn\u00e9m na\u0159\u00edzen\u00ed. P\u0159\u00edslu\u0161n\u00fd tiskopis je jednotn\u00fd pro fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby a lze jej podat osobn\u011b, po\u0161tou nebo u n\u011bkter\u00fdch spr\u00e1vc\u016f i elektronicky.<\/p>\n","protected":false},"excerpt":{"rendered":"
P\u0159i sou\u010dasn\u00e9 slo\u017eit\u00e9 situaci zp\u016fsoben\u00e9 pandemi\u00ed Covid-19 je t\u0159eba nezapomenout na povinnosti souvisej\u00edc\u00ed s dan\u00ed z nemovitost\u00ed. Pokud jste loni nabyli nemovitost nebo nastaly u v\u00e1s zm\u011bny, \u010das na pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed m\u00e1te do 1. \u00fanora. P\u0159in\u00e1\u0161\u00edme shrnut\u00ed z\u00e1kladn\u00edch ot\u00e1zek souvisej\u00edc\u00edch s dan\u00ed z nemovitost\u00ed pro rok 2021. V p\u0159\u00edpad\u011b dani z nemovitost\u00ed je t\u0159eba […]<\/p>\n","protected":false},"author":4,"featured_media":2437,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[155],"tags":[],"class_list":["post-2443","post","type-post","status-publish","format-standard","has-post-thumbnail","category-rady-a-navody"],"amp_enabled":false,"_links":{"self":[{"href":"https:\/\/idomy.cz\/index.php?rest_route=\/wp\/v2\/posts\/2443","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/idomy.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/idomy.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/idomy.cz\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/idomy.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2443"}],"version-history":[{"count":0,"href":"https:\/\/idomy.cz\/index.php?rest_route=\/wp\/v2\/posts\/2443\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/idomy.cz\/index.php?rest_route=\/wp\/v2\/media\/2437"}],"wp:attachment":[{"href":"https:\/\/idomy.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/idomy.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/idomy.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}