Pri pravnem prometu z nepremičninami se tipično srečamo z naslednjimi davki:

Davek na promet nepremičnin / Davek na dodano vrednost (DDV)

Ta davek se obračuna ob prodaji nepremičnine v višini 2 % prodajne vrednosti nepremičnine, če ta ustreza tržni vrednosti te nepremičnine. Zavezanec za plačilo tega davka je praviloma prodajalec nepremičnine, če nista s kupcem drugače dogovorjena. Po plačilu davka davčni organ na originalnem izvodu prodajne pogodbe potrdi, da je bil odmerjeni davek plačan. Šele ob predložitvi takšnega potrdila o plačanem davku na promet nepremičnin lahko notar overi podpise prodajalcev na prodajni pogodbi in poda pri zemljiškoknjižnem sodišču predlog za vpis lastninske pravice kupca nepremičnine v zemljiško knjigo.

/ V določenih primerih (prodaje novogradenj) se namesto tega davka plača DDV.

Davek na kapitalski dobiček pri prodaji nepremičnine

Dohodnina od dobička iz kapitala se ugotavlja, če lastnik nepremičnino proda v manj kot 15 letih od njene pridobitve. Davčna osnova za odmero tega davka je  razlika med vrednostjo nepremičnine ob njeni odsvojitvi in vrednostjo ob pridobitvi. Stopnja davka, določena v višini 25 %, se na vsakih dopolnjenih pet let imetništva nepremičnine zmanjšuje (po petih letih bo stopnja 20 %, po desetih letih pa 15 %), po petnajstih letih imetništva nepremičnine pa se tega davka ne plača. Davčna osnova tega davka se zniža za normirane stroške, za plačan davek na promet nepremičnin ali davek na dediščine in darila ter za dejanske stroške, ki jih je zavezanec imel in jih izkaže zaradi vlaganja v obnovo nepremičnine.

/ Posameznik, ki prodaja stanovanje ali stanovanjsko hišo (ki ima največ dve stanovanji), kjer je imel stalno prebivališče in ga je imel v lasti ter je tam dejansko bival najmanj zadnja tri leta pred prodajo, tega davka, tj. dohodnine od dobička iz kapitala, pri prodaji takšne nepremičnine ne plača.

Davek od dohodka od oddajanja premoženja v najem

Če kot fizična oseba, ki ne opravlja dejavnosti, oddajate svojo nepremičnino v najem drugi fizični osebi ali tuji pravni osebi, morate iz tega naslova plačati dohodnino. Dohodnina se izračuna in plača od davčne osnove, ki predstavlja celokupen letni dohodek iz oddajanja premoženja v najem, zmanjšan za normirane stroške v višini 10 % od doseženega dohodka, po stopnji 25 %. Namesto normiranih stroškov lahko uveljavljate tudi dejanske stroške. Dohodnina od dohodka iz oddajanja premoženja v najem se šteje za dokončen davek in se ne všteva v letno dohodninsko osnovo.

Prodaja/oddaja nepremičnin ima številne posledice na davčnem področju. Zaupajte nam Vaš posel in svetovali Vam bomo tudi glede teh vprašanj.

#carniola #nepremičnine #davki #kapital #prodaja #oddajanje #nakup

Real Estate Taxes In Slovenia – Part 1

When dealing with real estate, we typically encounter the following taxes:

Real estate transaction tax / Value added tax (VAT)

This tax is calculated upon sale of the property in the amount of 2% of the sale value of the property, if this corresponds to the market value of the property. As a rule, the person responsible for paying this tax is the seller of the property, unless otherwise agreed with the buyer. After paying the tax, the tax authority confirms on the original copy of the sales contract that the tax has been paid. Only upon submission of such a certificate to the notary he can authenticate the signature of the seller on the sales contract and submit a proposal to the land registry court for the registration of the property buyer’s ownership right in the land register.

/ In certain cases (sales of new buildings), VAT is paid instead of this tax.

Tax on capital gains on the sale of real estate

Income tax on capital gains is to be paid by the owner who sells his/her property within less than 15 years of its acquisition. The tax base for the assessment of this tax is the difference between the value of the property at the time of its sale and the value at the time of acquisition. The tax rate, set at 25%, decreases for every five years of ownership of the property (after five years the rate will be 20%, and after ten years 15%), and after fifteen years of ownership of the property this tax is not paid. The tax base of this tax is reduced by standardized costs, by the paid real estate transaction tax or tax on inheritances and gifts, and by the actual costs that the taxpayer has had as a result of investing in the renovation of the real estate.

/ An individual who sells an apartment or apartment building (which has a maximum of two apartments), where he had a permanent residence and owned it as well as actually lived there for at least the last three years before the sale, does not pay this tax when selling the real estate.

Tax on income from renting out property

If, as a natural person who does not perform a business activity, you rent out your real estate to another natural person or a foreign legal entity, you must pay income tax on this title. Income tax is calculated and paid from the tax base, which represents the total annual income from renting out property, reduced by flat rate expenses in the amount of 10% of the income achieved, at a rate of 25%. Instead of the flat rate, you can also claim actual costs. Income tax on income from renting out property is considered a final tax and is not included in the annual income tax base.

The sale/letting of real estate has many consequences in the tax field. Entrust us with Your real estate business in Slovenia and we will also advise You on these issues.

#carniola #realestate #taxes #capital #sale #rent #purchase