Pri prodaji stanovanj, poslovnih prostorov, skladišč, drugih objektov in zemljišč je praviloma potrebno plačati Davek na promet z nepremičninami (DPN) v višini 2 % prodajne vrednosti nepremičnine. Prodajalci, ki so davčni zavezanci za plačilo DDV, morajo v nekaterih primerih namesto DPN plačati Davek na dodano vrednost (DDV).

Prodaja nepremičnin, pri katerih je obvezno plačilo DDV

Plačilu DDV v višini 22 % so podvržene transakcije nepozidanih stavbnih zemljišč, tj. zemljiških parcel, ki jih prostorski akti opredeljujejo kot stavbna zemljišča. Transakcije zemljišč z drugo namembnostjo (gozdno, kmetijsko …) so oproščene plačila DDV.

Situacija je drugačna, če na zemljišču že stojijo objekti, tj. če gre za pozidana stavbna zemljišča. Dobava objektov ali delov objektov in zemljišč, na katerih so objekti postavljeni, je plačila DDV praviloma oproščena – razen v primerih, ko je prodaja objektov oz. pozidanih zemljišč opravljena še preden so objekti ali deli objektov prvič vseljeni oziroma uporabljeni oz. do dveh let od začetka prve uporabe oziroma prve vselitve. V takšnih primerih se tudi za dobavo (novih) objektov in pozidanih zemljišč obračuna DDV. Po preteku dveh let od prve vselitve oziroma uporabe novozgrajenih objektov je dobava teh zemljišč oproščena plačila DDV.

Dobava zazidanih stavbnih zemljišč, na katerih so objekti, za katere še ni potekel zadevni 2-letni rok od njihove vselitve oziroma začetka uporabe, je obdavčena z DDV po splošni stopnji 22 %. Za dobave stanovanj, stanovanjskih in drugih objektov, namenjenih za trajno bivanje, ter delov objektov, če so ti del socialne politike, pa se uporablja nižja stopnja DDV. Pravilnik o izvajanju Zakona o davku na dodano vrednost določa, da se (novo) stanovanje šteje za del socialne politike – in se torej zanj pri prodaji obračuna nižja stopnja DDV, če njegova velikost v večstanovanjski stavbi ne presega 120 m²; oziroma pri enostanovanjskih hišah, če le-te ne presegajo 250 m² uporabne površine stanovanjskega objekta, ki se določi kot seštevek površine bivalnih prostorov.

Dogovorno plačilo DDV

Pod pogojem, da sta tako prodajalec kot kupec identificirana za namene DDV in v kolikor ima kupec v zvezi z nepremičnino pravico do celotnega odbitka DDV, se lahko obe strani skladno z zakonom dogovorita, da bo transakcija prodaje nepremičnine, ki sicer praviloma ne bi bila predmet obdavčitve z DDV, vseeno obdavčena z DDV. V takem primeru morata pred izvedbo prodaje skleniti pisni dogovor, ki to njuno željo oz. dogovor jasno in nedvoumno določa. V njem morata navesti predvsem tudi identifikacijski številki prodajalca in kupca za DDV ter točno opredeliti nepremičnino, ki je predmet takšnega njunega medsebojnega dogovora.

Vprašanje, ali je posamezen prodajni posel predmet obveznosti plačila DDV – in če, v kakšni višini – lahko vpliva na prodajo posamezne nepremičnine. Zaupajte nam Vaš posel in pomagali vam bomo pri uspešni in učinkoviti izvedbi Vašega posla.

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The payment of VAT on the sale of business premises, buildings, and land plots

In the sales of immovable property like apartments, business premises, warehouses, other buildings, and land plots, the seller is liable for real estate transfer tax in the height of 2 % of the selling price. However, some sellers are subject to VAT, and are obliged to pay value-added tax instead of the real estate transfer tax:

The sales of real estate with the necessary payment of value-added tax (VAT)

22 % VAT needs to be paid for land plots categorized as build-on lands. Legal transactions including land plots with other uses (woodland, farmland, etc.) are exempted from VAT.

The situation is different, if there are already existing buildings standing on the land plot. Buildings or parts of the buildings are namely exempted from VAT, except in cases when the sales of the buildings and land plots is completed either prior to the buildings being occupied or used for the first time or withing the period or the first two years after they have been first occupied/used. In such cases, the VAT applies also for the facilities and used parts of land. After the period of two years after the premises have first been occupied, the seller/buyer is exempted from VAT.

For the purchase of the land plots with premises that have not yet been occupied/used for two years the 22 % VAT applies. For the sales of apartments and buildings intended for long-term habitation, and parts of the buildings, which are part of the social politics, lower-rate VAT applies. Slovene Law on the tax on goods and services defines that the (new) building is part of the social policy and, consequently, lower VAT applies, if the total surface of the apartment that is being sold is below 120 m² or in caseof houses, below 250 m².

Optional payment of VAT

Under the condition that both the seller and the buyer are taxable persons, and that the buyer has the right to VAT deduction, both contracting parties can agree that the transaction from the sale of real estate (which normally would not have been subject to VAT) is being taxed with VAT. Such contractual agreement needs to be concluded before the sale, and must include: VAT numbers of both of the contractual parties as well as clear definition of the real estate being sold.

Whether or not the VAT applies is a key question, which has to be answered in advance before any sale of real estate, as it can have an important impact on the sale. Entrust us with Your real estate transaction in Slovenia and we will take care that Your sale will be concluded successfully and according to all the applicable legislation.

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