{"id":12340,"date":"2017-12-12T14:28:44","date_gmt":"2017-12-12T11:28:44","guid":{"rendered":"https:\/\/alegria-realestate.com\/?p=12340"},"modified":"2025-08-14T19:47:40","modified_gmt":"2025-08-14T16:47:40","slug":"rent-housing-for-rent-for-vacationers","status":"publish","type":"post","link":"https:\/\/alegria-realestate.com\/cs\/articles\/rent-housing-for-rent-for-vacationers","title":{"rendered":"Pron\u00e1jem ubytov\u00e1n\u00ed pro rekreanty: prohl\u00e1\u0161en\u00ed o p\u0159\u00edjmu"},"content":{"rendered":"

\u0160pan\u011blsk\u00e1 da\u0148ov\u00e1 slu\u017eba ji\u017e ozn\u00e1mila, \u017ee bude bedliv\u011b sledovat p\u0159izn\u00e1n\u00ed p\u0159\u00edjm\u016f<\/a> z pron\u00e1jmu bydlen\u00ed. V na\u0161em \u010dl\u00e1nku se zam\u011b\u0159\u00edme na problematiku zdan\u011bn\u00ed byt\u016f a dom\u016f pronaj\u00edman\u00fdch turisty. Pod\u00edvejme se na hlavn\u00ed body na p\u0159\u00edkladu nejb\u011b\u017en\u011bj\u0161\u00ed situace ve \u0160pan\u011blsku: jednotlivec (nebo p\u00e1r) pronaj\u00edm\u00e1 nemovitost (segunda vivienda) na n\u011bkolik dn\u00ed nebo m\u011bs\u00edc\u016f, ani\u017e by poskytoval jak\u00e9koli turistick\u00e9 nebo hotelov\u00e9 slu\u017eby. Typicky se jedn\u00e1 o apartm\u00e1ny v bl\u00edzkosti pl\u00e1\u017e\u00ed, chaty na hor\u00e1ch nebo na venkov\u011b atd. Prvn\u00ed v\u011bc, kterou je t\u0159eba zv\u00e1\u017eit, je doba pron\u00e1jmu nemovitosti ve vykazovan\u00e9m roce:<\/p>\n

    \n
  1. Doba, po kterou je ubytov\u00e1n\u00ed pronaj\u00edm\u00e1no (p\u0159izn\u00e1v\u00e1 se celkov\u00fd p\u0159\u00edjem, lze ode\u010d\u00edst v\u00fddaje spojen\u00e9 s n\u00e1jmem, ale pouze v pom\u011bru k pronajat\u00fdm dn\u016fm).<\/li>\n
  2. Doba, kdy je bydlen\u00ed \u201ezdarma\u201c a je k dispozici vlastn\u00edk\u016fm (to by byl p\u0159\u00edjem p\u0159ipisovan\u00fd st\u00e1tn\u00ed pokladnou za vlastnictv\u00ed druh\u00e9ho domu)<\/li>\n<\/ol>\n

    Ob\u011b tato obdob\u00ed mus\u00ed b\u00fdt zohledn\u011bna a vyk\u00e1z\u00e1na.<\/p>\n

    V\u00fdpo\u010det zisku a dan\u00ed.<\/h3>\n

    1) Vyhla\u0161ujeme dny, ve kter\u00fdch je bydlen\u00ed pronaj\u00edm\u00e1no. Upozor\u0148ujeme, \u017ee v tomto p\u0159\u00edpad\u011b neplat\u00ed v\u00fdhody za pron\u00e1jem b\u011b\u017en\u00e9ho bydlen\u00ed. Krom\u011b toho m\u016f\u017ee vl\u00e1da autonomn\u00edho spole\u010denstv\u00ed vyb\u00edrat vlastn\u00ed dodate\u010dn\u00e9 dan\u011b, kter\u00e9 mus\u00ed b\u00fdt p\u0159edem podrobn\u011b uvedeny. Dny, kdy je nemovitost pronaj\u00edm\u00e1na, proto mus\u00ed b\u00fdt zahrnuty do v\u00fdsledovky jako \u201ep\u0159\u00edjem z nemovitost\u00ed\u201c (rendimientos del capital inmobiliario). \u010cist\u00fd p\u0159\u00edjem, kter\u00fd bude zdan\u011bn, je rozd\u00edl mezi celkov\u00fdmi p\u0159\u00edjmy a vynalo\u017een\u00fdmi v\u00fddaji.<\/p>\n

    Ode\u010d\u00edst si m\u016f\u017eete IBI<\/a> , \u00faroky z hypot\u00e9ky<\/a> , odvoz odpadu, poji\u0161t\u011bn\u00ed rizik spojen\u00fdch s u\u017e\u00edv\u00e1n\u00edm nemovitosti, n\u00e1klady na energie<\/a> (elekt\u0159ina, voda, plyn atd.), n\u00e1klady na makl\u00e9\u0159sk\u00e9 agentury nebo inzerci na hled\u00e1n\u00ed n\u00e1jemn\u00edk\u016f a odpisy nemovitosti.<\/span><\/p>\n

    Upozor\u0148ujeme, \u017ee ne v\u0161echny v\u00fddaje lze odepsat v pln\u00e9 v\u00fd\u0161i, ale pouze v pom\u011bru k dob\u011b pron\u00e1jmu nemovitosti. Pokud by se tedy d\u016fm pronaj\u00edmal na 3 m\u011bs\u00edce, pak by se v\u0161echny ro\u010dn\u00ed v\u00fddaje musely d\u011blit \u010dty\u0159mi. Pokud je to jen 30 dn\u00ed, pak dvan\u00e1ct. Jedinou v\u00fdjimkou jsou reklamn\u00ed n\u00e1klady a platby za slu\u017eby realitn\u00ed kancel\u00e1\u0159e.

    \u0412\u043e\u0437\u044c\u043c\u0435\u043c \u0432 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0432\u0430\u0448\u0443 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u0418\u0441\u043f\u0430\u043d\u0438\u0438<\/span>\u041e\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u043c \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u0422\u043e\u0440\u0440\u0435\u0432\u044c\u0435\u0445\u0435, \u0410\u043b\u0438\u043a\u0430\u043d\u0442\u0435 \u0438 \u0434\u0440. \u0433\u043e\u0440\u043e\u0434\u0430\u0445 \u043f\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044e \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c\u044e: \u043f\u043e\u0438\u0441\u043a \u0430\u0440\u0435\u043d\u0434\u0430\u0442\u043e\u0440\u043e\u0432, \u0437\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u0435 \u0438 \u0432\u044b\u0441\u0435\u043b\u0435\u043d\u0438\u0435, \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435 \u0430\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u043e\u0432, \u043e\u043f\u043b\u0430\u0442\u0430 \u043a\u043e\u043c\u043c\u0443\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433, \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u043f\u043e\u0441\u0442\u043e\u044f\u043b\u044c\u0446\u0435\u0432. \r\n<\/span>
    z\u00edskat poradenstv\u00ed<\/a><\/div><\/div><\/div> Pod\u00edvejme se na z\u00e1kladn\u00ed p\u0159\u00edklad v\u00fdpo\u010dtu \u010dist\u00e9ho p\u0159\u00edjmu z pron\u00e1jmu domu na pob\u0159e\u017e\u00ed v roce 2016 na t\u0159i letn\u00ed m\u011bs\u00edce (za 1000 eur m\u011bs\u00ed\u010dn\u011b). Cena domu je 120 000 eur.<\/p>\n
      \n
    1. Celkov\u00fd p\u0159\u00edjem v roce 2014 byl 3000 eur.<\/li>\n
    2. Ro\u010dn\u00ed IBI \u2013 400 eur.<\/li>\n
    3. Ro\u010dn\u00ed spl\u00e1tka hypote\u010dn\u00edho \u00faroku z nemovitosti je 1000 eur.<\/li>\n
    4. N\u00e1klady na odvoz odpadu jsou 100 eur ro\u010dn\u011b.<\/li>\n
    5. Poplatky za energie \u2013 30 eur m\u011bs\u00ed\u010dn\u011b.<\/li>\n
    6. Poji\u0161t\u011bn\u00ed dom\u00e1cnosti \u2013 120 eur ro\u010dn\u011b.<\/li>\n
    7. Provize agentury byla 160 eur.<\/li>\n
    8. Odpisy za 12 m\u011bs\u00edc\u016f jsou 3 % z n\u00e1klad\u016f na bydlen\u00ed, tzn. 3600 eur.<\/li>\n<\/ol>\n

      \u010cist\u00fd p\u0159\u00edjem, kter\u00fd mus\u00ed b\u00fdt vyk\u00e1z\u00e1n v roce 2017, bude n\u00e1sleduj\u00edc\u00ed:<\/h3>\n

      Od celkov\u00e9ho p\u0159\u00edjmu 3000 eur ode\u010dteme:<\/p>\n

        \n
      • 100 EUR IBI (\u010dtvrtina celkov\u00e9 \u010d\u00e1stky).<\/li>\n
      • 250 eur na \u00faroc\u00edch hypot\u00e9ky (\u010dtvrtina celkov\u00e9 \u010d\u00e1stky).<\/li>\n
      • 25 eur za svoz odpadu (jedna \u010dtvrtina z celkov\u00e9 \u010d\u00e1stky).<\/li>\n
      • N\u00e1klady na energie 120 eur (n\u00e1jem na t\u0159i m\u011bs\u00edce).<\/li>\n
      • 30 eur za poji\u0161t\u011bn\u00ed (jedna \u010dtvrtina celkov\u00e9 platby).<\/li>\n
      • 60 eur \u2013 poplatek realitn\u00ed kancel\u00e1\u0159i (celkem).<\/li>\n
      • Odpisy 900 (jedna \u010dtvrtina).<\/li>\n<\/ul>\n

        Celkem byl \u010dist\u00fd p\u0159\u00edjem 1415 eur, tuto \u010d\u00e1stku je nutn\u00e9 p\u0159iznat a bude z n\u00ed sra\u017eena da\u0148. Samoz\u0159ejm\u011b m\u016f\u017eete m\u00edt dal\u0161\u00ed v\u00fddaje, kter\u00e9 lze ode\u010d\u00edst z celkov\u00e9 \u010d\u00e1stky, jako jsou pr\u00e1vn\u00ed poplatky nebo n\u011bkter\u00e9 cestovn\u00ed v\u00fddaje, tak\u017ee je nejlep\u0161\u00ed vyhledat odbornou radu, zvl\u00e1\u0161t\u011b pokud pod\u00e1v\u00e1te poprv\u00e9. 2) Doba, kdy nemovitost nebyla pronaj\u00edm\u00e1na. Jak ji\u017e v\u00edme, Hacienda vyb\u00edr\u00e1 da\u0148 z vlastnictv\u00ed druh\u00e9ho bydlen\u00ed, co\u017e znamen\u00e1, \u017ee dan\u011b je t\u0159eba platit i za dny, kdy byl d\u016fm \u201evoln\u00fd\u201c, tzn. byl majitel\u016fm k dispozici. Na z\u00e1klad\u011b v\u00fd\u0161e uveden\u00e9ho p\u0159\u00edkladu vypo\u010d\u00edtejme hlavn\u00ed \u00fadaje. Vykazovan\u00e9 obdob\u00ed bude 9 m\u011bs\u00edc\u016f (minus doba str\u00e1ven\u00e1 pron\u00e1jmem domu). Finan\u010dn\u00ed \u00fa\u0159ad si obvykle \u00fa\u010dtuje 1,1 % z katastr\u00e1ln\u00ed hodnoty domu nebo 2 %, pokud bylo posledn\u00ed katastr\u00e1ln\u00ed ocen\u011bn\u00ed provedeno p\u0159ed rokem 1994. Tato \u010d\u00e1stka se vyd\u011bl\u00ed 12 a pot\u00e9 se vyn\u00e1sob\u00ed 9 (na\u0161e vykazovan\u00e9 obdob\u00ed). V\u00fdsledek mus\u00ed b\u00fdt vyhl\u00e1\u0161en. Pod\u00edvejme se na p\u0159\u00edklad.<\/p>\n

          \n
        • Katastr\u00e1ln\u00ed hodnota je 75 000 eur.<\/li>\n
        • 1,1 % z t\u00e9to \u010d\u00e1stky je 825 eur.<\/li>\n
        • Doba pron\u00e1jmu: 3 m\u011bs\u00edce.<\/li>\n<\/ul>\n

          Celkem, (825 \/ 12) *9 = 68,75 * 9 = 618,75 eur Tento odhadovan\u00fd p\u0159\u00edjem bude zdan\u011bn v souladu s p\u0159ijatou stupnic\u00ed. Pokud je nemovitost \u201epr\u00e1zdn\u00e1\u201c \u0159ekn\u011bme 36 dn\u00ed, mus\u00ed se procento vyd\u011blit 365 (po\u010det dn\u00ed v roce) a vyn\u00e1sobit 36. 3) Je tak\u00e9 d\u016fle\u017eit\u00e9 v\u011bd\u011bt, \u017ee pokud nemovitost pat\u0159\u00ed dv\u011bma osob\u00e1m, mus\u00ed b\u00fdt v\u0161echny v\u00fd\u0161e uveden\u00e9 v\u00fdpo\u010dty rozd\u011bleny na dv\u011b \u010d\u00e1sti a deklarov\u00e1ny samostatn\u011b, pokud nebylo pod\u00e1no spole\u010dn\u00e9 prohl\u00e1\u0161en\u00ed (Declaraci\u00f3n de la Renta conjunta<\/p>","protected":false},"excerpt":{"rendered":"

          \u0160pan\u011blsk\u00e1 da\u0148ov\u00e1 slu\u017eba ji\u017e ozn\u00e1mila, \u017ee bude bedliv\u011b sledovat\u2026<\/p>\n","protected":false},"author":1,"featured_media":12342,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,961],"tags":[],"class_list":["post-12340","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-taxes-and-laws"],"yoast_head":"\nPron\u00e1jem ubytov\u00e1n\u00ed pro rekreanty: prohl\u00e1\u0161en\u00ed o p\u0159\u00edjmu<\/title>\n<meta name=\"description\" content=\"(RU) \u0420\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0438\u043c \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043c\u043e\u043c\u0435\u043d\u0442\u044b \u043d\u0430 \u043f\u0440\u0438\u043c\u0435\u0440\u0435 \u043d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u043d\u043e\u0439 \u0432 \u0418\u0441\u043f\u0430\u043d\u0438\u0438 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0438: \u0447\u0430\u0441\u0442\u043d\u043e\u0435 \u043b\u0438\u0446\u043e (\u0438\u043b\u0438 \u043f\u0430\u0440\u0430) \u0441\u0434\u0430\u0435\u0442 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c (segunda vivienda) \u0432 \u0430\u0440\u0435\u043d\u0434\u0443 \u043d\u0430 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u0434\u043d\u0435\u0439 \u0438\u043b\u0438 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u0431\u0435\u0437 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043a\u0430\u043a\u0438\u0445-\u043b\u0438\u0431\u043e \u0442\u0443\u0440\u0438\u0441\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0438\u043b\u0438 \u0433\u043e\u0441\u0442\u0438\u043d\u0438\u0447\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alegria-realestate.com\/cs\/wp-json\/wp\/v2\/posts\/12340\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pron\u00e1jem ubytov\u00e1n\u00ed pro rekreanty: prohl\u00e1\u0161en\u00ed o p\u0159\u00edjmu\" \/>\n<meta property=\"og:description\" content=\"(RU) \u0420\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0438\u043c \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043c\u043e\u043c\u0435\u043d\u0442\u044b \u043d\u0430 \u043f\u0440\u0438\u043c\u0435\u0440\u0435 \u043d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u043d\u043e\u0439 \u0432 \u0418\u0441\u043f\u0430\u043d\u0438\u0438 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0438: \u0447\u0430\u0441\u0442\u043d\u043e\u0435 \u043b\u0438\u0446\u043e (\u0438\u043b\u0438 \u043f\u0430\u0440\u0430) \u0441\u0434\u0430\u0435\u0442 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c (segunda vivienda) \u0432 \u0430\u0440\u0435\u043d\u0434\u0443 \u043d\u0430 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u0434\u043d\u0435\u0439 \u0438\u043b\u0438 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u0431\u0435\u0437 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043a\u0430\u043a\u0438\u0445-\u043b\u0438\u0431\u043e \u0442\u0443\u0440\u0438\u0441\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0438\u043b\u0438 \u0433\u043e\u0441\u0442\u0438\u043d\u0438\u0447\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alegria-realestate.com\/cs\/wp-json\/wp\/v2\/posts\/12340\" \/>\n<meta property=\"og:site_name\" content=\"Nemovitosti ve \u0160pan\u011blsku\" \/>\n<meta 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