{"id":1061,"date":"2024-01-16T09:04:08","date_gmt":"2024-01-16T08:04:08","guid":{"rendered":"https:\/\/www.vasucetni.cz\/?post_type=docs&p=1061"},"modified":"2024-01-16T09:04:08","modified_gmt":"2024-01-16T08:04:08","password":"","slug":"dan-z-nemovitych-veci-2024","status":"publish","type":"docs","link":"https:\/\/www.vasucetni.cz\/?docs=dan-z-nemovitych-veci-2024","title":{"rendered":"Da\u0148 z nemovit\u00fdch v\u011bc\u00ed 2024"},"content":{"rendered":"\n

Situace, kdy je nutn\u00e9 podat p\u0159izn\u00e1n\u00ed. Ne v\u0161echny jsou nov\u00e9 – zp\u016fsoben\u00e9 vl\u00e1dn\u00edm bal\u00ed\u010dkem.<\/strong><\/p>\n\n\n\n

1.    STAVEBN\u00cd POZEMEK<\/strong>
Z\u00edskali jste stavebn\u00ed povolen\u00ed nebo u\u017e stav\u00edte budovu (nap\u0159. rodinn\u00fd d\u016fm) na pozemku, kde ji\u017e stoj\u00ed jin\u00e1 budova?<\/em><\/strong>
Pokud ano, vznik\u00e1 V\u00e1m povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a pozemek v rozsahu budouc\u00ed stavby zdanit vy\u0161\u0161\u00ed sazbou pro stavebn\u00ed pozemky. Nov\u011b ji\u017e nen\u00ed rozhoduj\u00edc\u00ed, zda na stejn\u00e9m pozemku stoj\u00ed i jin\u00e1 budova.
 <\/p>\n\n\n\n

2.    ZPEVN\u011aN\u00c1 PLOCHA<\/strong>
T\u00fdk\u00e1 se pozemku, kter\u00fd nen\u00ed evidov\u00e1n v katastru nemovitost\u00ed jako ostatn\u00ed plocha nebo zastav\u011bn\u00e1 plocha a n\u00e1dvo\u0159\u00ed, na n\u011bm\u017e je zpevn\u011bn\u00e1 plocha. Jste nap\u0159. zem\u011bd\u011blec a m\u00e1te zpevn\u011bnou plochu pro parkov\u00e1n\u00ed traktor\u016f na orn\u00e9 p\u016fd\u011b? M\u00e1te pozemek, na kter\u00e9m se nach\u00e1z\u00ed zpevn\u011bn\u00e1 plocha za\u0159azen v obchodn\u00edm majetku?<\/em><\/strong>
Pokud ano, m\u00e1te nov\u011b povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed \u2013 a \u010d\u00e1st pozemku, na kter\u00e9 se nach\u00e1z\u00ed zpevn\u011bn\u00e1 plocha, zdanit vy\u0161\u0161\u00ed sazbou pro druh pozemku zpevn\u011bn\u00e1 plocha.
Podnikateli, kter\u00fd vlastn\u00ed pozemek, na kter\u00e9m se nach\u00e1z\u00ed zpevn\u011bn\u00e1 plocha pozemku, a tento pozemek v\u010detn\u011b zpevn\u011bn\u00e9 plochy pozemku m\u00e1 za\u0159azen v obchodn\u00edm majetku podle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f, nov\u011b vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. D\u016fvodem je, \u017ee doch\u00e1z\u00ed ke zm\u011bn\u011b definice zpevn\u011bn\u00e9 plochy pozemku.
 <\/p>\n\n\n\n

3.    GAR\u00c1\u017d<\/strong>
Zkontrolujte si, jak m\u00e1te v katastru nemovitost\u00ed evidovanou gar\u00e1\u017e.<\/em><\/strong>
Pokud vlastn\u00edte objekt, kter\u00fd je v katastru nemovitost\u00ed zaps\u00e1n jako gar\u00e1\u017e, tak si, pros\u00edm, zkontrolujte, zda jej tak\u00e9 p\u0159izn\u00e1v\u00e1te jako gar\u00e1\u017e (L) v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed k dani z nemovit\u00fdch v\u011bc\u00ed. Pokud ne, mus\u00edte podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a uv\u00e9st ji jako gar\u00e1\u017e (L). Nov\u011b toti\u017e gar\u00e1\u017e nelze zda\u0148ovat podle zp\u016fsobu faktick\u00e9ho u\u017e\u00edv\u00e1n\u00ed, nelze ji tedy nad\u00e1le p\u0159izn\u00e1vat nap\u0159\u00edklad jako sklad ovoce, tj. jako p\u0159\u00edslu\u0161enstv\u00ed k obytn\u00e9mu domu (I), ale je nutn\u00e9 \u0159\u00eddit se t\u00edm, jak je zapsan\u00e1 v katastru nemovitost\u00ed. Toto plat\u00ed i opa\u010dn\u011b. Pokud vlastn\u00edte gar\u00e1\u017e, kter\u00e1 ale nen\u00ed takto uvedena v katastru nemovitost\u00ed, tak si, pros\u00edm, zkontrolujte, zda ji p\u0159izn\u00e1v\u00e1te jako ostatn\u00ed zdanitelnou stavbu (P). Pokud ne, mus\u00edte podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Takovou stavbu nelze ji\u017e p\u0159izn\u00e1vat jako gar\u00e1\u017e, kdy\u017e nen\u00ed v katastru uvedena jako gar\u00e1\u017e. U gar\u00e1\u017e\u00ed neevidovan\u00fdch v katastru nemovitost\u00ed se nic nem\u011bn\u00ed.
 <\/p>\n\n\n\n

4.    U\u017dIVATEL POZEMKU, KTER\u00dd VLASTN\u00cd ST\u00c1TN\u00cd POZEMKOV\u00dd \u00da\u0158AD (SP\u00da)<\/strong>
U\u017e\u00edv\u00e1te pozemek, kter\u00fd je v majetku SP\u00da, a nem\u00e1te s t\u00edmto \u00fa\u0159adem uzav\u0159enu n\u00e1jemn\u00ed nebo pachtovn\u00ed smlouvu?<\/em><\/strong>
Pokud ano, m\u00e1te nov\u011b povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a p\u0159iznat u\u017e\u00edvan\u00fd pozemek. U\u017eivatel pozemku ve vlastnictv\u00ed \u010cR, ke kter\u00e9mu m\u00e1 pr\u00e1vo hospoda\u0159en\u00ed St\u00e1tn\u00ed pozemkov\u00fd \u00fa\u0159ad, u\u017e\u00edvaj\u00edc\u00ed pozemek nap\u0159\u00edklad na z\u00e1klad\u011b dohody o zaplacen\u00ed \u00fahrady za u\u017e\u00edv\u00e1n\u00ed nemovit\u00e9 v\u011bci, m\u00e1 nov\u011b povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a p\u0159iznat da\u0148 z tohoto pozemku.
 <\/p>\n\n\n\n

5.    U\u017dIVATEL NEMOVIT\u00c9 V\u011aCI, KTEROU VLASTN\u00cd \u00da\u0158AD PRO ZASTUPOV\u00c1N\u00cd ST\u00c1TU VE V\u011aCECH MAJETKOV\u00ddCH (\u00daZSVM)<\/strong>
U\u017e\u00edv\u00e1te pozemek, stavbu nebo jednotku, kter\u00e9 jsou v majetku \u00daZSVM, tj. m\u00e1te s \u00fa\u0159adem uzav\u0159enu n\u00e1jemn\u00ed \u010di pachtovn\u00ed smlouvu nebo u\u017e\u00edv\u00e1te nemovitou v\u011bc bez smlouvy?<\/em><\/strong>
Pokud ano, m\u00e1te nov\u011b povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a p\u0159iznat u\u017e\u00edvanou nemovitou v\u011bc. U\u017eivatel pozemku, budovy (krom\u011b obytn\u00e9ho domu) nebo jednotky (krom\u011b jednotky pro bydlen\u00ed), kter\u00e9 vlastn\u00ed \u00daZSMV, je nov\u011b poplatn\u00edkem dan\u011b z nemovit\u00fdch v\u011bc\u00ed.
 <\/p>\n\n\n\n

6.    U\u017dIVATEL BUDOVY NEBO JEDNOTKY, JEJ\u00cd\u017d VLASTN\u00cdK NEN\u00cd ZN\u00c1M<\/strong>
U\u017e\u00edv\u00e1te stavbu nebo jednotku, jej\u00ed\u017e vlastn\u00edk nen\u00ed zn\u00e1m?<\/em><\/strong>
Pokud ano, m\u00e1te nov\u011b povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a p\u0159iznat tuto stavbu nebo jednotku. U\u017eivatel budovy (krom\u011b obytn\u00e9ho domu) nebo jednotky (krom\u011b jednotky pro bydlen\u00ed), jej\u00ed\u017e vlastn\u00edk nen\u00ed zn\u00e1m, tj. v katastru nemovitost\u00ed nen\u00ed vlastn\u00edk uveden nebo je nedostate\u010dn\u011b identifikov\u00e1n, je nov\u011b poplatn\u00edkem dan\u011b ze staveb a jednotek.
 <\/p>\n\n\n\n

7.    PRON\u00c1JEM M\u00cdSTNOSTI V OBYTN\u00c9M DOM\u011a NEBO V JEDNOTCE<\/strong>
Pronaj\u00edm\u00e1te v obytn\u00e9m dom\u011b m\u00edstnost nap\u0159. turist\u016fm a z\u00e1rove\u0148 poskytujete v souvislosti s t\u00edm dal\u0161\u00ed slu\u017eby (nap\u0159. \u00faklid, vyn\u00e1\u0161en\u00ed odpadk\u016f, pran\u00ed a p\u0159evl\u00e9k\u00e1n\u00ed l\u016f\u017ekovin, sn\u00eddan\u011b apod.)?<\/em><\/strong>
Pokud ano, tak m\u00e1te povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a za tuto m\u00edstnost mus\u00edte uplatnit zv\u00fd\u0161en\u00ed dan\u011b. Obdobn\u011b mus\u00ed postupovat i poplatn\u00edk, kter\u00fd p\u0159izn\u00e1v\u00e1 jednotku pro bydlen\u00ed, v n\u00ed\u017e je m\u00edstnost vyu\u017e\u00edvan\u00e1 k podnik\u00e1n\u00ed v oboru ubytov\u00e1n\u00ed, tzn. m\u00edstnost pronaj\u00edm\u00e1 a z\u00e1rove\u0148 poskytuje slu\u017eby.
 <\/p>\n\n\n\n

8.    LESY HOSPOD\u00c1\u0158SK\u00c9 POD VLIVEM IMIS\u00cd, ZA\u0158AZEN\u00c9 DO P\u00c1SMA OHRO\u017dEN\u00cd \u201eA a B\u201c<\/strong>
Vlastn\u00edte pozemek jin\u00e9ho druhu ne\u017e lesn\u00ed pozemek, ale nach\u00e1zej\u00ed se na n\u011bm lesy hospod\u00e1\u0159sk\u00e9 pod vlivem imis\u00ed, za\u0159azen\u00e9 do p\u00e1sma ohro\u017een\u00ed \u201eA a B\u201c?<\/em><\/strong>
Potom jste nov\u011b povinni podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a p\u0159iznat da\u0148 bez n\u00e1roku na osvobozen\u00ed. Nov\u011b lze n\u00e1rok na osvobozen\u00ed p\u0159iznat pouze lesn\u00edm pozemk\u016fm, tzn. pozemk\u016fm evidovan\u00fdm v katastru nemovitost\u00ed v druhu lesn\u00ed pozemek, na kter\u00fdch se nach\u00e1zej\u00ed imisn\u00ed lesy \u201eA a B\u201c.
 <\/p>\n\n\n\n

9.    OSVOBOZEN\u00cd ZA\u0158\u00cdZEN\u00cd SLU\u017dBY P\u00c9\u010cE O D\u00cdT\u011a V D\u011aTSK\u00c9 SKUPIN\u011a<\/strong>
Vlastn\u00edte budovu, ve kter\u00e9 je provozov\u00e1na d\u011btsk\u00e1 skupina?<\/em><\/strong>
Pokud ano, tak si m\u016f\u017eete v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed uplatnit n\u00e1rok na osvobozen\u00ed. Doch\u00e1z\u00ed k roz\u0161\u00ed\u0159en\u00ed osvobozen\u00ed od dan\u011b z pozemk\u016f a dan\u011b ze staveb a jednotek, kter\u00e9 slou\u017e\u00ed za\u0159\u00edzen\u00ed slu\u017eby p\u00e9\u010de o d\u00edt\u011b v d\u011btsk\u00e9 skupin\u011b.
 <\/p>\n\n\n\n

10.  OSVOBOZEN\u00cd POZEMK\u016e V N\u00c1RODN\u00cdM PARKU V Z\u00d3N\u011a P\u0158\u00cdROD\u011a BL\u00cdZK\u00c9<\/strong>
Vlastn\u00edte pozemek, kter\u00fd se nach\u00e1z\u00ed v n\u00e1rodn\u00edm parku v z\u00f3n\u011b p\u0159\u00edrod\u011b bl\u00edzk\u00e9?<\/em><\/strong>
Pokud ano, tak si m\u016f\u017eete v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed uplatnit n\u00e1rok na osvobozen\u00ed. Doch\u00e1z\u00ed k roz\u0161\u00ed\u0159en\u00ed osvobozen\u00ed od dan\u011b z pozemk\u016f \u00fazem\u00ed zvl\u00e1\u0161t\u011b chr\u00e1n\u011bn\u00fdch podle p\u0159edpis\u016f o ochran\u011b p\u0159\u00edrody a krajiny. Nov\u011b se osvobozen\u00ed vztahuje i na pozemky v n\u00e1rodn\u00edm parku v z\u00f3n\u011b p\u0159\u00edrod\u011b bl\u00edzk\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"

Situace, kdy je nutn\u00e9 podat p\u0159izn\u00e1n\u00ed. Ne v\u0161echny jsou nov\u00e9 – zp\u016fsoben\u00e9 vl\u00e1dn\u00edm bal\u00ed\u010dkem. 1.    STAVEBN\u00cd POZEMEKZ\u00edskali jste stavebn\u00ed povolen\u00ed nebo u\u017e stav\u00edte budovu (nap\u0159. rodinn\u00fd d\u016fm) na pozemku, kde ji\u017e stoj\u00ed jin\u00e1 budova?Pokud ano, vznik\u00e1 V\u00e1m povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a pozemek v rozsahu budouc\u00ed stavby zdanit vy\u0161\u0161\u00ed sazbou pro stavebn\u00ed pozemky. Nov\u011b ji\u017e […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","_view_id":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"doc_category":[14],"doc_tag":[],"class_list":["post-1061","docs","type-docs","status-publish","hentry","doc_category-dane"],"year_month":"2026-04","word_count":1140,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"Kamil Kr\u00e1sensk\u00fd","author_nicename":"admin","author_url":"https:\/\/www.vasucetni.cz\/?author=3"},"doc_category_info":[{"term_name":"Dan\u011b","term_url":"https:\/\/www.vasucetni.cz\/?doc_category=dane"}],"doc_tag_info":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Kamil Kr\u00e1sensk\u00fd","author_link":"https:\/\/www.vasucetni.cz\/?author=3"},"uagb_comment_info":0,"uagb_excerpt":"Situace, kdy je nutn\u00e9 podat p\u0159izn\u00e1n\u00ed. Ne v\u0161echny jsou nov\u00e9 – zp\u016fsoben\u00e9 vl\u00e1dn\u00edm bal\u00ed\u010dkem. 1.    STAVEBN\u00cd POZEMEKZ\u00edskali jste stavebn\u00ed povolen\u00ed nebo u\u017e stav\u00edte budovu (nap\u0159. rodinn\u00fd d\u016fm) na pozemku, kde ji\u017e stoj\u00ed jin\u00e1 budova?Pokud ano, vznik\u00e1 V\u00e1m povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a pozemek v rozsahu budouc\u00ed stavby zdanit vy\u0161\u0161\u00ed sazbou pro stavebn\u00ed pozemky. Nov\u011b ji\u017e…","_links":{"self":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1061","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1061"}],"version-history":[{"count":0,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1061\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1061"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=1061"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=1061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}