Nekatere davke, ki jih tipično srečamo pri pravnem prometu z nepremičninami, smo že omenili v našem predhodnem prispevku. Pri tem pa ne smemo spregledati, da je imetništvo in uživanje nepremičnin dodatno vezano še na nekatere druge davščine in dajatve:

Davek od premoženja

Ta davek plačujejo fizične osebe, ki so lastniki stavb. Osnova za davek od premoženja je vrednost stavbe ali prostora. Če stanovanjska površina stavbe, v kateri ima lastnik ali njegovi ožji družinski člani stalno prebivališče, manj kot 160 m2, se ta davek ne odmeri. Prav tako so tega davka začasno oproščeni prvi lastniki novih stanovanjskih hiš oziroma stanovanj in garaž, in sicer za dobo 10 let. Stopnje tega davka so odvisne od vrednosti premoženja.

Nadomestilo za uporabo stavbnega zemljišča

Zavezanec za NUSZ je neposredni uporabnik nepremičnine; praviloma je to lastnik, lahko pa tudi najemnik. Odločba o odmeri te dajatve, ki jo FURS zbira za občine, v katerih nepremičnine ležijo, se izda po uradni dolžnosti enkrat letno.

Turistična taksa

Imate vikend na turističnem območju? V tem primeru boste ob njegovih obiskih morali plačati tudi turistično takso. Gre za pristojbino za prenočevanje, ki jo zavezanci plačajo kot nadomestilo za določenestoritve in ugodnosti, ki so jim na voljo na turističnem območju. 

Imetništvo 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 2

We have already mentioned some of the taxes that are typically encountered in the legal transaction of real estate in our previous post. However, we must not overlook the fact that the ownership and use of real estate is also being tied to certain other taxes and duties:

Property tax

This tax is paid by natural persons who own buildings. The basis for property tax is the value of the building. If the residential area of the building in which the owner or his immediate family members have permanent residence is less than 160 m2, there in no tax. Also, the first owners of new residential houses or apartments and garages are temporarily exempted from this tax for a period of 10 years. The rates of this tax depend on the value of the property.

Compensation for the use of building land (NUSZ)

The person liable for NUSZ is the direct user of the property; as a rule, this is the owner, but it can also be the tenant. The decision on the assessment of this duty, which FURS collects for the municipalities in which the real estate is located, is issued ex officio once a year.

Tourist tax

Do you own a weekend house in a tourist area? In this case, you will also have to pay the tourist tax. It is an overnight stay fee that taxpayers pay as compensation for certain services and amenities available to them in the tourist area.

Owning real estate has many consequences in the tax field. Entrust us with your business and we will also advise you on these issues.

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