Lastniki nepremičnin v Republiki Sloveniji smo zavezanci tudi za plačilo davka od premoženja. Podobno, kot to velja tudi za NUSZ, se ta davek plačuje po zakonodaji, ki je bila sprejeta še v 80-ih letih prejšnjega stoletja, tj. po Zakonu o davkih občanov (ZDO). ZDO naj bi že pred časom nadomestil zakon o davku na nepremičnine – ki pa ga je Ustavno sodišče razveljavilo in pri tem do nadaljnjega ohranilo v uporabi tudi zadevne določbe ZDO.
Za katere nepremičnine se plača davek od premoženja
Davek od premoženja – poljudno imenovan tudi »vikendaški davek« – plačajo v prvi vrsti predvsem lastniki druge nepremičnine. Poleg njih pa se v praksi plačuje tudi za stanovanja ali hiše z večjo uporabno površino; druge samostojne objekte (npr. garaže, ki niso del hiše); poslovne prostore, ki so v lasti fizičnih oseb, ipd. (podjetja niso zavezanci za plačilo davka po ZDO, op.).
Prva izjema: stanovanjske površine do 160 m2
Na podlagi 158. člena ZDO se osnova za davek od premoženja zniža za znesek, ki ustreza vrednosti 160 m2 stanovanjske površine pod pogojem, če je lastnik ali njegov ožji družinski član oziroma uživalec v letu pred letom, za katerega se davek odmerja, stalno bival v zadevnih stanovanjskih prostorih.
Druga (začasna) izjema: novogradnje
V skladu z 162. členom ZDO so plačila davka od premoženja oproščeni prvi lastniki hiš, stanovanj in garaž, in sicer za obdobje 10-ih let. Oprostitev se prizna tudi pri obsežnejših obnovah stanovanjskih hiš, stanovanj oz. garaž – če se zaradi popravila ali obnove vrednost le-teh poveča za več kot 50 %. Vendar pa se oprostitev po tem členu ne priznava za vikende ali poslovne prostore.
Tretja izjema (delna oprostitev): družine z več kot tremi družinskimi člani
Skladno z določbami 163. člena ZDO pa se odmerjeni davek zniža tudi zavezancem z več kot tremi družinskimi člani, ki je z njimi v letu pred letom, za katerega se davek odmerja, stalno bival v lastni stanovanjski hiši ali stanovanju, in sicer za 10 % za četrtega in vsakega naslednjega družinskega člana.
Prodajate ali oddajate Vašo nepremičnino?
Pri nepremičninski agenciji CARNIOLA NEPREMIČNINE vzamemo v ozir tudi davčna vprašanja. Tako v vsem poskrbimo, da je Vaš posel izveden učinkovito, celovito in kvalitetno.
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Property tax in the Republic of Slovenia
Property owners in the Republic of Slovenia are also liable for property tax. This tax is still being paid according to the legislation that was adopted in the 80’s i.e. according to the Act on Citizens’ Taxes (ZDO).
Which properties are subject to property tax
Since Your residential real estate (if You live in Slovenia) is being an exemption to the tax, it is primarily the owners of two or more houses, apartments, etc., who pay the property tax – therefore it is popularly called “the weekend-house tax”. It is, however, also being paid for other types of real estate: for other independent buildings (e.g. garages that are not part of one’s family house); business premises owned by natural persons, etc. (companies are not liable to pay tax according to the ZDO).
First exception: residential units up to 160 m2
On the basis of Article 158 of the ZDO, the basis for property tax is reduced by an amount corresponding to the value of 160 m2 of residential area; provided that the owner/user of the real estate unit or his immediate family member permanently resided in of the residential premises concerned during the year before the year for which the tax is being assessed.
Another (temporary) exception: new buildings
In accordance with Article 162 of the ZDO, the first owners of houses, apartments and garages are exempt from the property tax for a period of 10 years. Exemption is also being granted for more extensive renovations of residential houses, apartments or garages – if the value of the premises increases by more than 50% due to repair or renovation. However, the exemption under this article is not recognized for second houses or business premises.
Third exception (partial exemption): families with more than three family members
In accordance with the provisions of Article 163 of the ZDO, the tax is also being reduced for taxpayers with more than three family members who, in the year preceding the year for which the tax is being assessed, permanently resided with them in their own residential building or apartment, namely by 10% for the fourth and each subsequent family member.
Are you selling or renting out your property in Slovenia?
At CARNIOLA REAL ESTATE agency, we also take into account tax issues and thus ensure that your business is carried out efficiently, successfully and to Your greatest satisfaction.
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