{"id":13587,"date":"2025-08-19T11:31:06","date_gmt":"2025-08-19T09:31:06","guid":{"rendered":"https:\/\/www.homeportal.cz\/?p=13587"},"modified":"2025-08-19T11:31:08","modified_gmt":"2025-08-19T09:31:08","slug":"jak-funguje-dph-u-nemovitosti-a-zmeny-od-cervence-2025","status":"publish","type":"post","link":"https:\/\/www.homeportal.cz\/cs\/jak-funguje-dph-u-nemovitosti-a-zmeny-od-cervence-2025\/","title":{"rendered":"Jak funguje DPH u nemovitost\u00ed a zm\u011bny od \u010dervence 2025"},"content":{"rendered":"\n<p><strong>DPH u nemovitost\u00ed je t\u00e9ma, kter\u00e9 dok\u00e1\u017ee po\u0159\u00e1dn\u011b zamotat hlavu. Zat\u00edmco u b\u011b\u017en\u00e9ho n\u00e1kupu zbo\u017e\u00ed je jasn\u00e9, \u017ee da\u0148 plat\u00edte v cen\u011b ka\u017ed\u00e9ho produktu, u byt\u016f, dom\u016f nebo pozemk\u016f to tak jednoduch\u00e9 nen\u00ed. Z\u00e1le\u017e\u00ed na tom, zda jde o novostavbu nebo star\u0161\u00ed d\u016fm, jestli je prod\u00e1vaj\u00edc\u00ed developer nebo b\u011b\u017en\u00e1 fyzick\u00e1 osoba, zda prob\u011bhla velk\u00e1 rekonstrukce, p\u0159\u00edpadn\u011b zda jde o stavebn\u00ed pozemek. Od \u010dervence 2025 nav\u00edc plat\u00ed nov\u00e1 pravidla, kter\u00e1 syst\u00e9m m\u011bla zjednodu\u0161it.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z\u00e1kladn\u00ed princip: kdy se plat\u00ed DPH<\/h2>\n\n\n\n<p>Da\u0148 z p\u0159idan\u00e9 hodnoty se u nemovitost\u00ed uplat\u0148uje hlavn\u011b v p\u0159\u00edpadech, kdy se prod\u00e1v\u00e1 nov\u00e1 stavba nebo stavebn\u00ed pozemek. Naopak prodej b\u011b\u017en\u00fdch star\u0161\u00edch byt\u016f a dom\u016f b\u00fdv\u00e1 od DPH osvobozen.<\/p>\n\n\n\n<p>Obecn\u011b plat\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Novostavba nebo d\u016fm po velk\u00e9 rekonstrukci<\/strong> \u2013 prvn\u00ed prodej je obvykle s DPH<\/li>\n\n\n\n<li><strong>Star\u0161\u00ed byt nebo d\u016fm<\/strong> \u2013 prodej mezi b\u011b\u017en\u00fdmi vlastn\u00edky b\u00fdv\u00e1 bez DPH<\/li>\n\n\n\n<li><strong>Stavebn\u00ed pozemek<\/strong> \u2013 pokud jej prod\u00e1v\u00e1 pl\u00e1tce DPH (nap\u0159. developer), da\u0148 se uplatn\u00ed<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Nov\u00e9 pravidlo od \u010dervence 2025: jen 23 m\u011bs\u00edc\u016f<\/h2>\n\n\n\n<p>Dote\u010f se jako \u201enov\u00e1\u201c nemovitost brala ka\u017ed\u00e1 stavba a\u017e <strong>p\u011bt let od kolaudace<\/strong>. Nyn\u00ed se tato lh\u016fta v\u00fdrazn\u011b zkracuje \u2013 nov\u011b se po\u010d\u00edt\u00e1 jen prvn\u00edch <strong>23 m\u011bs\u00edc\u016f<\/strong>. To znamen\u00e1, \u017ee prvn\u00ed prodej domu nebo bytu uskute\u010dn\u011bn\u00fd do 2 let od kolaudace bude s DPH. Jakmile dvoulet\u00e1 lh\u016fta uplyne, dal\u0161\u00ed prodeje u\u017e budou od dan\u011b osvobozen\u00e9.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns has-light-green-cyan-background-color has-background is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<h2 class=\"wp-block-heading has-text-align-center has-black-color has-text-color\" style=\"font-size:22px\">P\u0159\u00edklad:<\/h2>\n\n\n\n<p class=\"has-text-align-center\">Byt je zkolaudovan\u00fd v srpnu 2025. Pokud se prod\u00e1 v \u010dervnu 2027, kupuj\u00edc\u00ed zaplat\u00ed cenu v\u010detn\u011b DPH. Pokud se prod\u00e1 v z\u00e1\u0159\u00ed 2027, da\u0148 u\u017e se neplat\u00ed.<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Rekonstrukce jako \u201enov\u00e1 stavba\u201c<\/h2>\n\n\n\n<p>Nejde ale jen o \u00fapln\u011b nov\u00e9 domy, z\u00e1kon zahrnuje i velk\u00e9 rekonstrukce. Pokud \u00fapravy zm\u011bn\u00ed \u00fa\u010del budovy (nap\u0159. kancel\u00e1\u0159e se p\u0159ed\u011blaj\u00ed na byty), a z\u00e1rove\u0148 n\u00e1klady na rekonstrukci p\u0159es\u00e1hnou 30 % budouc\u00ed prodejn\u00ed ceny, pak se nemovitost pova\u017euje z pohledu DPH za novou. V takov\u00e9m p\u0159\u00edpad\u011b se znovu spust\u00ed dvoulet\u00e1 lh\u016fta, kdy je prvn\u00ed prodej s DPH.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Stavebn\u00ed pozemky<\/h2>\n\n\n\n<p>Specifickou kapitolou jsou stavebn\u00ed pozemky. Od \u010dervence 2025 se zp\u0159es\u0148uje definice toho, co se za stavebn\u00ed pozemek pova\u017euje. Nesta\u010d\u00ed, \u017ee je v \u00fazemn\u00edm pl\u00e1nu ur\u010den\u00fd k v\u00fdstavb\u011b \u2013 posuzuje se i faktick\u00fd stav, tedy zda na n\u011bm u\u017e prob\u00edhaj\u00ed p\u0159\u00edpravn\u00e9 pr\u00e1ce, nap\u0159\u00edklad p\u0159iveden\u00ed s\u00edt\u00ed nebo ter\u00e9nn\u00ed \u00fapravy. Pokud takov\u00fd pozemek prod\u00e1v\u00e1 pl\u00e1tce DPH, mus\u00ed da\u0148 uplatnit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Dobrovoln\u00e9 zdan\u011bn\u00ed<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p>Prod\u00e1vaj\u00edc\u00ed m\u00e1 i nad\u00e1le mo\u017enost uplatnit DPH dobrovoln\u011b, i kdy\u017e by prodej mohl b\u00fdt osvobozen\u00fd. Typicky to vyu\u017e\u00edvaj\u00ed develope\u0159i, proto\u017ee si d\u00edky tomu mohou ode\u010d\u00edst DPH z n\u00e1klad\u016f na v\u00fdstavbu. Nov\u011b je ale nutn\u00fd souhlas kupuj\u00edc\u00edho, pokud je tak\u00e9 pl\u00e1tcem DPH.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" width=\"750\" height=\"450\" src=\"https:\/\/www.homeportal.cz\/wp-content\/uploads\/2024\/01\/Co-znamena-hypoteka-s-postupnym-cerpanim.gif\" alt=\"\" class=\"wp-image-4839\" style=\"width:210px;height:auto\"\/><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Pron\u00e1jmy<\/h2>\n\n\n\n<p>Zm\u011bny se dot\u00fdkaj\u00ed i n\u00e1jm\u016f. Nov\u011b bude mo\u017en\u00e9 uplatnit DPH na n\u00e1jem komer\u010dn\u00edch prostor, pokud je n\u00e1jemcem firma registrovan\u00e1 k dani v EU. Nebude u\u017e nutn\u00e9, aby n\u00e1jemce souhlasil, co\u017e m\u00e1 cel\u00fd proces zjednodu\u0161it.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co si z toho odn\u00e9st<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kupuj\u00edc\u00ed:<\/strong> pokud kupujete novostavbu kr\u00e1tce po kolaudaci, po\u010d\u00edtejte s t\u00edm, \u017ee v cen\u011b bude i DPH. Po dvou letech u\u017e to ale platit nemus\u00edte.<\/li>\n\n\n\n<li><strong>Prod\u00e1vaj\u00edc\u00ed:<\/strong> vyplat\u00ed se pohl\u00eddat si term\u00edny kolaudace a rozsah rekonstrukc\u00ed, proto\u017ee pr\u00e1v\u011b ty rozhoduj\u00ed, jestli mus\u00edte odv\u00e9st da\u0148.<\/li>\n\n\n\n<li><strong>Investo\u0159i:<\/strong> pravidla jsou jednodu\u0161\u0161\u00ed a p\u0159ehledn\u011bj\u0161\u00ed, ale po\u0159\u00e1d je pot\u0159eba spr\u00e1vn\u011b nastavit \u010dasov\u00e1n\u00ed prodej\u016f a hl\u00eddat si povinnosti.<\/li>\n<\/ul>\n\n\n\n<p>Celkov\u011b nov\u00e9 nastaven\u00ed od \u010dervence 2025 zkr\u00e1tilo dobu, kdy se DPH u nemovitost\u00ed plat\u00ed, a p\u0159ineslo jasn\u011bj\u0161\u00ed pravidla pro rekonstrukce i stavebn\u00ed pozemky. B\u011b\u017en\u00fdm kupuj\u00edc\u00edm se tak ulev\u00ed, proto\u017ee u star\u0161\u00edch byt\u016f a dom\u016f u\u017e bude prakticky v\u017edy jasn\u00e9, \u017ee se da\u0148 neplat\u00ed.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DPH u nemovitost\u00ed je t\u00e9ma, kter\u00e9 dok\u00e1\u017ee po\u0159\u00e1dn\u011b zamotat hlavu. Zat\u00edmco u b\u011b\u017en\u00e9ho n\u00e1kupu zbo\u017e\u00ed je jasn\u00e9, \u017ee da\u0148 plat\u00edte v cen\u011b ka\u017ed\u00e9ho produktu, u byt\u016f, dom\u016f nebo pozemk\u016f to tak jednoduch\u00e9 nen\u00ed. Z\u00e1le\u017e\u00ed na tom, zda jde o novostavbu nebo star\u0161\u00ed d\u016fm, jestli je prod\u00e1vaj\u00edc\u00ed developer nebo b\u011b\u017en\u00e1 fyzick\u00e1 osoba, zda prob\u011bhla velk\u00e1 rekonstrukce,&#8230;<\/p>\n","protected":false},"author":148,"featured_media":13598,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13587","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.homeportal.cz\/cs\/wp-json\/wp\/v2\/posts\/13587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.homeportal.cz\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.homeportal.cz\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.homeportal.cz\/cs\/wp-json\/wp\/v2\/users\/148"}],"replies":[{"embeddable":true,"href":"https:\/\/www.homeportal.cz\/cs\/wp-json\/wp\/v2\/comments?post=13587"}],"version-history":[{"count":10,"href":"https:\/\/www.homeportal.cz\/cs\/wp-json\/wp\/v2\/posts\/13587\/revisions"}],"predecessor-version":[{"id":13603,"href":"https:\/\/www.homeportal.cz\/cs\/wp-json\/wp\/v2\/posts\/13587\/revisions\/13603"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.homeportal.cz\/cs\/wp-json\/wp\/v2\/media\/13598"}],"wp:attachment":[{"href":"https:\/\/www.homeportal.cz\/cs\/wp-json\/wp\/v2\/media?parent=13587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.homeportal.cz\/cs\/wp-json\/wp\/v2\/categories?post=13587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.homeportal.cz\/cs\/wp-json\/wp\/v2\/tags?post=13587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}