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Ako neplatiť daň z predaja nehnuteľnosti? Ukážeme vám ako…

Chystáte sa predať nehnuteľnosť?

Tak to už isto viete, že pri predaji bytu, domu alebo pozemku sa platí daň z predaja nehnuteľnosti, aj keď, nie vždy je to potrebné! Ak ste zdedili napríklad rodinný dom, treba si uvedomiť niekoľko skutočností, aby ste náhodou na vašu nevedomosť nedoplatili.

Aké podmienky treba splniť?

Investovanie do vlastnej nehnuteľnosti za účelom jeho zhodnotenia v čase je v súčasnosti mimoriadne obľúbené. Renovácia alebo jej vylepšenie pri vynaložení prijateľných nákladov môže priniesť vcelku zaujímavý zisk, čo je pre mnohých z nás lákadlom. Aby sme však nemuseli z predaja nehnuteľnosti platiť daň z príjmu, zákonodarca vymedzil prípady, kedy nehnuteľnosť nie je potrebné zdaniť. Ide o nasledovné podmienky:

  • Pri predaji nehnuteľnosti po uplynutí piatich rokov odo dňa jej nadobudnutia (nehnuteľnosť nie je zaradená v obchodnom majetku firmy),
  • pri predaji nehnuteľnosti, ktorá bola nadobudnutá dedením po uplynutí piatich rokov odo dňa jej nadobudnutia (nehnuteľnosť nie je zaradená v obchodnom majetku firmy),
  • pri predaji nehnuteľnosti, ktorá bola nadobudnutá najneskôr do 21.10.2010 a predajca mal v nej trvalý pobyt minimálne dva roky pred predajom (týka sa len bytu a obytného domu s maximálne dvoma bytmi),
  • pri predaji nehnuteľnosti vydanej podľa osobitných predpisov,
  • pri predaji nehnuteľnosti po uplynutí piatich rokov od jej vyradenia z obchodného majetku.

Čo znamená nadobudnutie?

Nadobudnutie nehnuteľnosti znamená v podstate to, že ste ju získali kúpou, výmenou alebo darovaním. Vzniká vkladom do katastra nehnuteľností, no nezabudnite si dátum vkladu skontrolovať! Aj pár dní, ktoré delia podpis zmluvy a vklad nehnuteľnosti do katastra, vás môže stať nemalú čiastku!

Ako znížiť daň?

Pri predaji a zdanení prímov máte možnosť znížiť daň z príjmu, vzhľadom k tomu, že zákon o dani z príjmu vám ponúka širokú škálu možností:

  • Pri predaji kúpenej nehnuteľnosti je výdavkom zaplatená kúpna cena,
  • pri predaji zdedenej nehnuteľnosti je výdavkom cena, ktorá bola zistená v čase nadobudnutia nehnuteľnosti,
  • pri predaji darovanej nehnuteľnosti sa prihliada na to, či bol príjem z predaja v čase darovania oslobodený od dane z príjmu alebo naopak, nebol.

Ďalej sa pri predaji nehnuteľnosti uplatňujú preukázateľné výdavky na technické zhodnotenie, výdavky súvisiace s predajom akými môžu byť právne služby, ale tiež náklady na jej obstaranie, prípadne výrobu. A ako vyplniť daňové priznanie? Jednoduchým spôsobom – elektronickou formou, vďaka ktorej to zvládnete hravo aj vy! Využite aj vy tohto inteligentného pomocníka a zbavte sa zdĺhavých „papierovačiek“, ktoré boli nahradené revolučným spôsobom!

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