{"data":{"id":14,"slug":"cervenec-prinese-nova-pravidla-pro-zdaneni-prodeje-pozemku","title":"\u010cervenec p\u0159inese nov\u00e1 pravidla pro zdan\u011bn\u00ed prodeje pozemk\u016f","excerpt":"Od 1. \u010dervence 2025 vstupuje v\u00a0\u00fa\u010dinnost novela z\u00e1kona o DPH, kter\u00e1 roz\u0161i\u0159uje definici tzv. stavebn\u00edho pozemku. T\u00edm se roz\u0161\u00ed\u0159\u00ed okruh pozemk\u016f, kter\u00e9 z\u00e1kon nov\u011b pova\u017euje za stavebn\u00ed, a u \u010d\u00e1sti z nich to m\u016f\u017ee v\u00e9st ke zv\u00fd\u0161en\u00ed ceny\u2013 lze toti\u017e o\u010dek\u00e1vat, \u017ee u prodej\u016f pozemk\u016f se budeme \u010dast\u011bji setk\u00e1vat s p\u0159\u00ed","content":"<p><strong>Od 1. \u010dervence 2025 vstupuje v\u00a0\u00fa\u010dinnost novela z\u00e1kona o DPH, kter\u00e1 roz\u0161i\u0159uje definici tzv. stavebn\u00edho pozemku. T\u00edm se roz\u0161\u00ed\u0159\u00ed okruh pozemk\u016f, kter\u00e9 z\u00e1kon nov\u011b pova\u017euje za stavebn\u00ed, a u \u010d\u00e1sti z nich to m\u016f\u017ee v\u00e9st ke zv\u00fd\u0161en\u00ed ceny\u2013 lze toti\u017e o\u010dek\u00e1vat, \u017ee u prodej\u016f pozemk\u016f se budeme \u010dast\u011bji setk\u00e1vat s p\u0159\u00edpady, kdy bude prod\u00e1vaj\u00edc\u00ed uplat\u0148ovat DPH.<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201eZ\u00e1kon rozli\u0161uje n\u011bkolik situac\u00ed, kdy je pozemek nutn\u00e9 pova\u017eovat za stavebn\u00ed a tedy po\u010d\u00edtat s odvodem DPH. Jedna z nich se nyn\u00ed z\u00e1sadn\u011b m\u011bn\u00ed. Zat\u00edmco dosud byl za stavebn\u00ed pova\u017eov\u00e1n mimo jin\u00e9 pozemek, na kter\u00fd u\u017e bylo vyd\u00e1no povolen\u00ed ke stavb\u011b, novela vych\u00e1z\u00ed z \u0161ir\u0161\u00ed logiky. Zjednodu\u0161en\u011b \u0159e\u010deno, nov\u011b bude stavebn\u00edm pozemkem i ten, na n\u011bm\u017e lze stavbu um\u00edstit na z\u00e1klad\u011b \u00fazemn\u011b pl\u00e1novac\u00ed dokumentace nebo obdobn\u00e9ho podkladu. Sta\u010d\u00ed tedy, pokud je stavba podle t\u011bchto pravidel mo\u017en\u00e1 \u2013 samotn\u00e9 povolen\u00ed ji\u017e vyd\u00e1no b\u00fdt nemus\u00ed,\u201c vysv\u011btluje Luk\u00e1\u0161 Kapr\u00e1l, pr\u00e1vn\u00edk spole\u010dnosti Ekonomick\u00e9 stavby.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">Dosavadn\u00ed vymezen\u00ed stavebn\u00edho pozemku p\u016fsobilo v praxi probl\u00e9my nejen samotn\u00fdm pl\u00e1tc\u016fm DPH, ale i da\u0148ov\u00e9 spr\u00e1v\u011b. Nov\u00e1 pr\u00e1vn\u00ed \u00faprava m\u00e1 situaci zp\u0159ehlednit \u2013 z\u00e1rove\u0148 ale zp\u0159\u00eds\u0148uje pravidla, a t\u00edm roz\u0161i\u0159uje okruh p\u0159\u00edpad\u016f, kdy bude nutn\u00e9 DPH p\u0159i prodeji pozemku uplatnit. Podle da\u0148ov\u00fdch odborn\u00edk\u016f tak lze o\u010dek\u00e1vat, \u017ee se s DPH bude setk\u00e1vat v\u00edce kupuj\u00edc\u00edch ne\u017e doposud.\u00a0<\/span><\/i><\/p>\n<h4 style=\"text-align: justify;\"><strong>Na\u010d si d\u00e1t p\u0159i koupi \u010di prodeji pozor<\/strong><\/h4>\n<p><span style=\"font-weight: 400;\">Pokud stavebn\u00ed pozemek prod\u00e1v\u00e1 pl\u00e1tce DPH, mus\u00ed u takov\u00e9ho pozemku \u2013 nov\u011b ve v\u00edce p\u0159\u00edpadech ne\u017e d\u0159\u00edv \u2013 da\u0148 z p\u0159idan\u00e9 hodnoty k cen\u011b p\u0159ipo\u010d\u00edtat. Kupuj\u00edc\u00ed tak ve v\u00fdsledku zaplat\u00ed o 21 % v\u00edce. T\u00fdk\u00e1 se to nap\u0159\u00edklad developer\u016f, firem nebo podnikatel\u016f, kte\u0159\u00ed pozemky prod\u00e1vaj\u00ed v r\u00e1mci sv\u00e9 ekonomick\u00e9 \u010dinnosti.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Naopak, pokud pozemek prod\u00e1v\u00e1 b\u011b\u017en\u00fd ob\u010dan mimo podnik\u00e1n\u00ed, \u017e\u00e1dn\u00e1 DPH se k cen\u011b nep\u0159ipo\u010d\u00edt\u00e1v\u00e1, a to se nem\u011bn\u00ed ani po 1. \u010dervenci. Kl\u00ed\u010dov\u00e9 tak je, od koho pozemek kupujete. Pravidla, kdo je pl\u00e1tcem, se toti\u017e nem\u011bn\u00ed: b\u011b\u017en\u00fd ob\u010dan, kter\u00fd pozemek jednor\u00e1zov\u011b prod\u00e1v\u00e1 mimo podnik\u00e1n\u00ed, da\u0148 d\u00e1l ne\u0159e\u0161\u00ed \u2013 i kdy\u017e cena p\u0159esahuje dva miliony korun, kter\u00e9 jsou hrani\u010dn\u00edm p\u0159\u00edjmem v p\u0159\u00edpad\u011b ekonomick\u00e9 \u010dinnosti pro platbu dan\u011b.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Pozor by si ale m\u011bli d\u00e1t ti, kdo pozemky prod\u00e1vaj\u00ed \u010dast\u011bji nebo ve v\u011bt\u0161\u00edm rozsahu. Pokud \u00fa\u0159ad vyhodnot\u00ed, \u017ee nejde o jednor\u00e1zov\u00fd prodej, m\u016f\u017ee \u010dlov\u011bka dodate\u010dn\u011b za\u0159adit mezi pl\u00e1tce DPH.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">\u201eI po novele z\u016fst\u00e1v\u00e1 rozhoduj\u00edc\u00ed, jestli je prod\u00e1vaj\u00edc\u00ed pl\u00e1tce DPH. To se nem\u011bn\u00ed. <\/span><\/i><span style=\"font-weight: 400;\">Zm\u011bna ale m\u016f\u017ee v\u00e9st k tomu, \u017ee se da\u0148 \u010dast\u011bji prom\u00edtne do prodejn\u00ed ceny \u2013 a ta tak m\u016f\u017ee b\u00fdt vy\u0161\u0161\u00ed i pro b\u011b\u017en\u00e9ho koncov\u00e9ho kupuj\u00edc\u00edho<\/span><i><span style=\"font-weight: 400;\">,\u201c <\/span><\/i><span style=\"font-weight: 400;\">shrnuje z\u00e1v\u011brem Kapr\u00e1l.\u00a0<\/span><\/p>\n","featured_image":null,"published_at":"2025-07-15T14:56:13+00:00","reading_time":3,"view_count":7,"original_url":"https:\/\/www.dumproradost.cz\/2025\/cervenec-prinese-nova-pravidla-pro-zdaneni-prodeje-pozemku\/","meta_title":null,"meta_description":null,"author":{"id":1,"name":"Honza Skaln\u00edk","slug":"honza-skalnik","avatar":null},"categories":[{"id":4,"name":"Kvalitni bydleni","slug":"kvalitni-bydleni","color":"#2563eb","icon":null,"sort_order":0},{"id":6,"name":"Co se jinam neveslo","slug":"co-se-jinam-neveslo","color":"#2563eb","icon":null,"sort_order":0}]}}