{"id":2465,"date":"2019-11-12T12:57:03","date_gmt":"2019-11-12T11:57:03","guid":{"rendered":"https:\/\/www.abpartners.cz\/osvobozeni-prevodu-jednotky\/"},"modified":"2019-11-12T12:57:03","modified_gmt":"2019-11-12T11:57:03","slug":"osvobozeni-prevodu-jednotky","status":"publish","type":"post","link":"https:\/\/www.abpartners.cz\/de\/osvobozeni-prevodu-jednotky\/","title":{"rendered":"Osvobozen\u00ed p\u0159evodu dokon\u010den\u00e9 jednotky v rodinn\u00e9m dom\u011b od dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed"},"content":{"rendered":"

Sou\u010dasn\u00e9 vlastn\u00edky a p\u0159edev\u0161\u00edm nabyvatele bytov\u00fdch jednotek p\u0159ekvap\u00ed od 1. 11. 2019 p\u0159\u00edjemn\u00e1 zm\u011bna v oblasti dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed. Tato da\u0148, upraven\u00e1 z\u00e1konn\u00fdm opat\u0159en\u00edm Sen\u00e1tu \u010d. 340\/2013 Sb., o dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed (d\u00e1le jen \u201cz\u00e1konn\u00e9 opat\u0159en\u00ed<\/strong>\u201d), doznala po\u010d\u00e1tkem listopadu v\u00fdrazn\u00e9 zm\u011bny v oblasti osvobozen\u00ed od t\u00e9to dan\u011b. Novela tohoto z\u00e1konn\u00e9ho opat\u0159en\u00ed se zam\u011b\u0159uje na \u00a7 7 z\u00e1konn\u00e9ho opat\u0159en\u00ed, jen\u017e upravuje v\u011bcn\u00e1 osvobozen\u00ed u nov\u00fdch staveb.<\/p>\n

<\/p>\n

Do konce m\u011bs\u00edce \u0159\u00edjna roku 2019 p\u0159ipou\u0161t\u011bla sou\u010dasn\u00e1 pr\u00e1vn\u00ed \u00faprava dle \u00a7 7 odst. 1) z\u00e1konn\u00e9ho opat\u0159en\u00ed osvobozen\u00ed u prvn\u00edho \u00faplatn\u00e9ho nabyt\u00ed vlastnick\u00e9ho pr\u00e1va pouze u<\/strong>:<\/p>\n

    \n
  1. pozemk\u016f nebo pr\u00e1va stavby, jejich\u017e sou\u010d\u00e1st\u00ed je dokon\u010den\u00e1 nebo u\u017e\u00edvan\u00e1 stavba rodinn\u00e9ho domu,<\/li>\n
  2. dokon\u010den\u00e9 nebo u\u017e\u00edvan\u00e9 stavby rodinn\u00e9ho domu,<\/li>\n
  3. dokon\u010den\u00e9 nebo u\u017e\u00edvan\u00e9 jednotky v bytov\u00e9m dom\u011b, kter\u00e1<\/li>\n<\/ol>\n
      \n
    • \n
        \n
      • nezahrnuje nebytov\u00fd prostor jin\u00fd ne\u017e gar\u00e1\u017e, sklep nebo komoru u\u017e\u00edvan\u00e9 spole\u010dn\u011b s bytem, vznikl\u00e9 v\u00fdstavbou, n\u00e1stavbou, p\u0159\u00edstavbou nebo stavebn\u00ed \u00fapravou tohoto domu, nejde-li pouze o rozd\u011blen\u00ed nebo slou\u010den\u00ed st\u00e1vaj\u00edc\u00edch jednotek,<\/li>\n
      • na z\u00e1klad\u011b stavebn\u00ed \u00fapravy nebytov\u00e9ho prostoru nov\u011b nezahrnuje nebytov\u00fd prostor jin\u00fd ne\u017e gar\u00e1\u017e, sklep nebo komoru u\u017e\u00edvan\u00e9 spole\u010dn\u011b s bytem.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        Novela roz\u0161i\u0159uje rozsah osvobozen\u00ed od dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed pro bytov\u00e9 jednotky dokon\u010den\u00e9 nebo u\u017e\u00edvan\u00e9 v rodinn\u00e9m dom\u011b.<\/strong> Od listopadu leto\u0161n\u00edho roku tak mohou \u201eprvonabyvatel\u00e9\u201c bytov\u00fdch jednotek vznikl\u00fdch v rodinn\u00fdch domech po\u010d\u00edtat se stejn\u00fdm osvobozen\u00edm jako v p\u0159\u00edpad\u011b \u201eprvonabyvatel\u016f\u201c bytov\u00fdch jednotek bytov\u00fdch dom\u016f. Tato na prvn\u00ed pohled kosmetick\u00e1 vsuvka p\u0159in\u00e1\u0161\u00ed do z\u00e1konn\u00e9ho opat\u0159en\u00ed natolik pot\u0159ebn\u00e9 a dlouho o\u010dek\u00e1van\u00e9 vyv\u00e1\u017een\u00ed cel\u00e9 situace.<\/p>\n

        Zm\u011bna obsa\u017een\u00e1 v \u00a7 7 odst. 1) z\u00e1konn\u00e9ho opat\u0159en\u00ed se p\u0159enesla takt\u00e9\u017e i do odst. 2) t\u00e9ho\u017e ustanoven\u00ed, ve kter\u00e9m je uvedena \u010dasov\u00e1 podm\u00ednka tohoto osvobozen\u00ed, kter\u00e1 z hlediska jej\u00ed d\u00e9lky nedoznala \u017e\u00e1dn\u00e9 zm\u011bny. I tak nad\u00e1le plat\u00ed, \u017ee nabyt\u00ed vlastnick\u00e9ho pr\u00e1va k nemovit\u00e9 v\u011bci podle prvn\u00edho odstavce je od dan\u011b osvobozeno pouze tehdy, dojde-li k n\u011bmu v dob\u011b p\u011bti let ode dne dokon\u010den\u00ed nebo zapo\u010det\u00ed u\u017e\u00edv\u00e1n\u00ed p\u0159edm\u011btn\u00fdch nemovit\u00fdch v\u011bc\u00ed, nov\u011b tedy i jednotky v rodinn\u00e9m dom\u011b<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"

        Sou\u010dasn\u00e9 vlastn\u00edky a p\u0159edev\u0161\u00edm nabyvatele bytov\u00fdch jednotek p\u0159ekvap\u00ed od 1. 11. 2019 p\u0159\u00edjemn\u00e1 zm\u011bna v oblasti dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed. Tato da\u0148, upraven\u00e1 z\u00e1konn\u00fdm opat\u0159en\u00edm Sen\u00e1tu \u010d. 340\/2013 Sb., o dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed (d\u00e1le jen \u201cz\u00e1konn\u00e9 opat\u0159en\u00ed\u201d), doznala po\u010d\u00e1tkem listopadu v\u00fdrazn\u00e9 zm\u011bny v oblasti osvobozen\u00ed od t\u00e9to […]<\/p>\n","protected":false},"author":17,"featured_media":2466,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[34,44,39],"tags":[],"class_list":["post-2465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuality","category-dane","category-nemovitosti"],"acf":[],"yoast_head":"\nOsvobozen\u00ed p\u0159evodu dokon\u010den\u00e9 jednotky v rodinn\u00e9m dom\u011b od dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed - AB PARTNERS advok\u00e1ti<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.abpartners.cz\/de\/osvobozeni-prevodu-jednotky\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Osvobozen\u00ed p\u0159evodu dokon\u010den\u00e9 jednotky v rodinn\u00e9m dom\u011b od dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed - AB PARTNERS advok\u00e1ti\" \/>\n<meta property=\"og:description\" content=\"Sou\u010dasn\u00e9 vlastn\u00edky a p\u0159edev\u0161\u00edm nabyvatele bytov\u00fdch jednotek p\u0159ekvap\u00ed od 1. 11. 2019 p\u0159\u00edjemn\u00e1 zm\u011bna v oblasti dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed. 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