{"id":501047,"date":"2023-06-26T16:08:45","date_gmt":"2023-06-26T13:08:45","guid":{"rendered":"https:\/\/alegria-realestate.com\/?p=501047"},"modified":"2025-08-23T16:30:03","modified_gmt":"2025-08-23T13:30:03","slug":"luxury-tax-in-spain-in-2023","status":"publish","type":"post","link":"https:\/\/alegria-realestate.com\/cs\/articles\/luxury-tax-in-spain-in-2023","title":{"rendered":"Da\u0148 z majetku ve \u0160pan\u011blsku v roce 2023 (Impuesto sobre el Patrimonio)"},"content":{"rendered":"<p>Da\u0148 z majetku ve \u0160pan\u011blsku (Impuesto sobre el Patrimonio) je da\u0148, kter\u00e1 se vztahuje v\u00fdhradn\u011b na fyzick\u00e9 osoby, kter\u00e9 maj\u00ed trval\u00e9 bydli\u0161t\u011b ve \u0160pan\u011blsku nebo jejich\u017e nemovitost se nach\u00e1z\u00ed ve \u0160pan\u011blsku.<\/p>\n<h2> Da\u0148 z majetku ve \u0160pan\u011blsku v roce 2023: zdaniteln\u00fd z\u00e1klad a \u00fazem\u00ed<\/h2>\n<p> P\u0159i stanoven\u00ed z\u00e1kladu dan\u011b se zohled\u0148uje \u010dist\u00e1 hodnota majetku fyzick\u00e9 osoby: majetek a pr\u00e1va ekonomick\u00e9 povahy. \u201e\u010cist\u00e1 hodnota\u201c znamen\u00e1, \u017ee mus\u00ed b\u00fdt ode\u010dtena st\u00e1vaj\u00edc\u00ed b\u0159emena, osobn\u00ed dluhy a nesplacen\u00e9 z\u00e1vazky vlastn\u00edka v\u016f\u010di t\u0159et\u00edm stran\u00e1m. Rovn\u011b\u017e je t\u0159eba vz\u00edt v \u00favahu, \u017ee povinnost platit da\u0148 vznik\u00e1 pouze v p\u0159\u00edpadech, kdy celkov\u00e1 hodnota majetku v\u010detn\u011b hmotn\u00e9ho a nehmotn\u00e9ho majetku p\u0159es\u00e1hne stanoven\u00e9 limity. Za majetkovou da\u0148 ve \u0160pan\u011blsku v roce 2023 nad\u00e1le budou odpov\u00eddat autonomn\u00ed regiony a na n\u00e1rodn\u00ed \u00farovni budou regulov\u00e1na pouze obecn\u00e1 ustanoven\u00ed. Ka\u017ed\u00e9 autonomn\u00ed spole\u010denstv\u00ed \u0160pan\u011blska m\u00e1 pr\u00e1vo zav\u00e9st na sv\u00e9m \u00fazem\u00ed syst\u00e9m da\u0148ov\u00fdch v\u00fdhod a odpo\u010dt\u016f a uplat\u0148ovat sv\u00e9 vlastn\u00ed sazby a nezdaniteln\u00e1 minima. P\u0159i v\u00fdpo\u010dtu dan\u011b je proto nutn\u00e9 se \u0159\u00eddit m\u00edstn\u00edmi p\u0159edpisy.<\/p>\n<h2> Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z majetku ve \u0160pan\u011blsku, vykazovan\u00e9 obdob\u00ed a vztah k dani z p\u0159\u00edjmu fyzick\u00fdch osob<\/h2>\n<p> Da\u0148 se po\u010d\u00edt\u00e1 k posledn\u00edmu dni ka\u017ed\u00e9ho kalend\u00e1\u0159n\u00edho roku, tzn. Da\u0148 z luxusu ve \u0160pan\u011blsku v roce 2023 bude vym\u011b\u0159ena 31. prosince tohoto roku. V tomto p\u0159\u00edpad\u011b mus\u00ed b\u00fdt deklarov\u00e1n ve\u0161ker\u00fd majetek ve vlastnictv\u00ed jednotlivce v dan\u00fd den. Datum stanoven\u00ed dan\u011b by nem\u011blo b\u00fdt zam\u011b\u0148ov\u00e1no s na\u010dasov\u00e1n\u00edm da\u0148ov\u00e9 kampan\u011b. Kampa\u0148 na da\u0148 z bohatstv\u00ed ve \u0160pan\u011blsku prob\u00edh\u00e1 ka\u017ed\u00fd rok ve stejn\u00e9m obdob\u00ed jako kampa\u0148 na da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob (IRPF, Impuesto sobre la Renta de las Personas F\u00edsicas). Kampa\u0148 zpravidla za\u010d\u00edn\u00e1 za\u010d\u00e1tkem dubna a kon\u010d\u00ed koncem \u010dervna. Da\u0148 z majetku ve \u0160pan\u011blsku v roce 2023 mus\u00ed b\u00fdt p\u0159izn\u00e1na na formul\u00e1\u0159i 714 (Modelo 714) v elektronick\u00e9 podob\u011b pomoc\u00ed elektronick\u00e9ho certifik\u00e1tu nebo syst\u00e9mu Cl@ve PIN. Ob\u011b v\u00fd\u0161e uveden\u00e9 dan\u011b na sebe navazuj\u00ed z d\u016fvodu existence limit\u016f na v\u00fd\u0161i obou kv\u00f3t. A pokud se pod\u00e1v\u00e1 p\u0159izn\u00e1n\u00ed k dani z luxusu, tak je t\u0159eba podat i p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu fyzick\u00fdch osob (Modelo 100). Poplatn\u00edk m\u00e1 pr\u00e1vo po\u017e\u00e1dat o odklad nebo spl\u00e1tkov\u00fd kalend\u00e1\u0159 placen\u00ed dan\u011b. A je t\u0159eba vz\u00edt v \u00favahu, \u017ee da\u0148 z luxusu ve \u0160pan\u011blsku je individu\u00e1ln\u00ed dan\u00ed a pod\u00e1v\u00e1 se k n\u00ed individu\u00e1ln\u00ed p\u0159izn\u00e1n\u00ed \u2013 pouze ve vztahu k nemovitosti, kter\u00e1 je ve vlastnictv\u00ed poplatn\u00edka. Z\u00e1rove\u0148 mohou da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob podat spole\u010dn\u011b man\u017eel\u00e9 a\/nebo d\u011bti. Pokud tedy vznikla povinnost podat p\u0159izn\u00e1n\u00ed 714, bude pot\u0159eba podat i p\u0159izn\u00e1n\u00ed 100, a to v\u00fdhradn\u011b v individu\u00e1ln\u00ed form\u011b. V p\u0159\u00edpad\u011b \u00famrt\u00ed poplatn\u00edka ve vykazovan\u00e9m roce nep\u0159ech\u00e1z\u00ed na d\u011bdice \u017e\u00e1dn\u00e9 povinnosti podat p\u0159izn\u00e1n\u00ed a zaplatit da\u0148 z luxusu.<\/p>\n<h2> Sou\u010dasn\u00e9 da\u0148ov\u00e9 syst\u00e9my<\/h2>\n<p> Ve vztahu k dani z bohatstv\u00ed ve \u0160pan\u011blsku v roce 2023 budou nad\u00e1le platit dva syst\u00e9my v\u011bcn\u00e9ho b\u0159emene: osobn\u00ed a majetkov\u00e9. V\u00fdb\u011br syst\u00e9mu z\u00e1vis\u00ed na tom, zda jednotlivec trvale pob\u00fdv\u00e1 ve \u0160pan\u011blsku, nebo v zemi vlastn\u00ed pouze nemovitost. Syst\u00e9m osobn\u00edho b\u0159emene se vztahuje na fyzick\u00e9 osoby trvale pob\u00fdvaj\u00edc\u00ed ve \u0160pan\u011blsku. V tomto p\u0159\u00edpad\u011b se p\u0159i v\u00fdpo\u010dtu z\u00e1kladu dan\u011b zohled\u0148uje ve\u0161ker\u00fd hmotn\u00fd a nehmotn\u00fd majetek vlastn\u00edka (minus v\u011bcn\u00e1 b\u0159emena a z\u00e1vazky), kter\u00fd se nach\u00e1z\u00ed jak ve \u0160pan\u011blsku samotn\u00e9m, tak mimo n\u011bj. Tito. Ob\u010dan\u00e9 s bydli\u0161t\u011bm se hl\u00e1s\u00ed o cel\u00e9m sv\u00e9m majetku, a\u0165 u\u017e se skute\u010dn\u011b nach\u00e1z\u00ed kdekoli (samoz\u0159ejm\u011b pouze v p\u0159\u00edpad\u011b p\u0159ekro\u010den\u00ed hranice jeho hodnoty). Syst\u00e9m skute\u010dn\u00e9ho v\u011bcn\u00e9ho b\u0159emene se vztahuje na jednotlivce, kte\u0159\u00ed trvale pob\u00fdvaj\u00ed mimo \u0160pan\u011blsko, ale vlastn\u00ed hmotn\u00fd a nehmotn\u00fd majetek zde, v t\u00e9to zemi (op\u011bt s p\u0159ihl\u00e9dnut\u00edm k v\u011bcn\u00fdm b\u0159emen\u016fm a dluh\u016fm vypl\u00fdvaj\u00edc\u00edm z investic do ur\u010dit\u00fdch \u0161pan\u011blsk\u00fdch aktiv).<\/p>\n<h2> Kdy ve \u0160pan\u011blsku vznik\u00e1 povinnost pod\u00e1vat da\u0148 z majetku?<\/h2>\n<p> Formul\u00e1\u0159 prohl\u00e1\u0161en\u00ed 714 o dani z majetku ve \u0160pan\u011blsku se pod\u00e1v\u00e1, pokud nastane alespo\u0148 jedna ze dvou okolnost\u00ed: <strong>1. V\u00fdsledkem v\u00fdpo\u010dtu z\u00e1kladu dan\u011b je kladn\u00e9 \u010d\u00edslo.<\/strong> Z\u00e1klad se vypo\u010d\u00edt\u00e1 podle norem platn\u00fdch v konkr\u00e9tn\u00ed autonomn\u00ed oblasti s p\u0159ihl\u00e9dnut\u00edm k nezdaniteln\u00e9mu minimu a dal\u0161\u00edm v\u00fdhod\u00e1m a odpo\u010dt\u016fm. Pokud je v\u00fdsledn\u00e9 \u010d\u00edslo v\u011bt\u0161\u00ed ne\u017e nula, vznik\u00e1 povinnost podat p\u0159izn\u00e1n\u00ed. <strong>2. Hrub\u00e1 hodnota ve\u0161ker\u00e9ho majetku poplatn\u00edka p\u0159esahuje 2 000 000 EUR.<\/strong> \u201eHrub\u00e1 hodnota\u201c znamen\u00e1, \u017ee je nutn\u00e9 jednodu\u0161e se\u010d\u00edst hodnotu ve\u0161ker\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku bez zohledn\u011bn\u00ed v\u011bcn\u00fdch b\u0159emen, nesplacen\u00fdch dluh\u016f a jin\u00fdch osobn\u00edch z\u00e1vazk\u016f. Prvn\u00ed bod zmi\u0148uje nezdaniteln\u00e9 minimum. Podle n\u00e1rodn\u00edch norem je stanovena na 700 000 \u20ac, ale ka\u017ed\u00fd autonomn\u00ed region m\u00e1 pr\u00e1vo ji na sv\u00e9m \u00fazem\u00ed zm\u011bnit, a to sm\u011brem dol\u016f nebo nahoru. Pokud vypo\u010dten\u00fd z\u00e1klad dan\u011b nep\u0159es\u00e1hne stanoven\u00e9 minimum, nen\u00ed t\u0159eba pod\u00e1vat p\u0159izn\u00e1n\u00ed. V\u011bt\u0161ina \u0161pan\u011blsk\u00fdch autonomn\u00edch oblast\u00ed uplat\u0148uje obecn\u00e9 minimum 700 000 EUR. Na sv\u00e9m \u00fazem\u00ed jej zm\u011bnilo pouze \u0161est region\u016f: Aragonie (400 000 EUR), Katal\u00e1nsko (500 000 EUR), Valencijsk\u00e9 spole\u010denstv\u00ed (500 000 EUR), Extremadura (500 000 EUR), Navarra (550 000 EUR) a Baskicko (800 000 EUR). Druh\u00fd bod se t\u00fdk\u00e1 hrub\u00e9 hodnoty a m\u016f\u017ee se uk\u00e1zat, \u017ee v\u00fdsledek v\u0161ech v\u00fdpo\u010dt\u016f (s p\u0159ihl\u00e9dnut\u00edm k v\u011bcn\u00fdm b\u0159emen\u016fm, z\u00e1vazk\u016fm, sr\u00e1\u017ek\u00e1m a v\u00fdhod\u00e1m) bude negativn\u00ed. A i v tomto p\u0159\u00edpad\u011b se p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1, proto\u017ee Hlavn\u00edm krit\u00e9riem je v tomto p\u0159\u00edpad\u011b hranice 2 000 000 EUR pro hrubou hodnotu. V regionu Navarra je tato hranice 1 000 000 EUR.<\/p>\n<h2> Aktu\u00e1ln\u00ed da\u0148ov\u00e9 \u00falevy na luxus ve \u0160pan\u011blsku v roce 2023<\/h2>\n<p> Obecn\u00fd seznam v\u00fdhod zahrnuje:<\/p>\n<ul>\n<li> Nemovitost uznan\u00e1 jako historick\u00e9 d\u011bdictv\u00ed ve \u0160pan\u011blsku.<\/li>\n<li> Nemovitost uznan\u00e1 jako p\u0159edm\u011bt historick\u00e9ho d\u011bdictv\u00ed kteroukoli ze \u0161pan\u011blsk\u00fdch autonomn\u00edch oblast\u00ed.<\/li>\n<li> N\u011bkter\u00e9 um\u011bleck\u00e9 p\u0159edm\u011bty a staro\u017eitnosti.<\/li>\n<li> N\u00e1dob\u00ed a pot\u0159eby pro dom\u00e1cnost.<\/li>\n<li> Hospod\u00e1\u0159sk\u00e1 pr\u00e1va.<\/li>\n<li> Pr\u00e1va du\u0161evn\u00edho nebo pr\u016fmyslov\u00e9ho vlastnictv\u00ed.<\/li>\n<li> Cenn\u00e9 pap\u00edry vlastn\u011bn\u00e9 nerezidenty \u0160pan\u011blska.<\/li>\n<li> Majetek pou\u017e\u00edvan\u00fd v obchodn\u00ed nebo profesn\u00ed \u010dinnosti.<\/li>\n<li> \u00da\u010dast na z\u00e1kladn\u00edm kapit\u00e1lu n\u011bkter\u00fdch spole\u010dnost\u00ed.<\/li>\n<li> Prim\u00e1rn\u00ed bydli\u0161t\u011b poplatn\u00edka.<\/li>\n<\/ul>\n<p> Limit pro hlavn\u00ed bydli\u0161t\u011b poplatn\u00edka je 300 000 EUR. Pokud nemovitost stoj\u00ed v\u00edce, pak se \u010d\u00e1st jej\u00ed hodnoty nad stanoven\u00fd limit zahrne do z\u00e1kladu dan\u011b. Pokud nap\u0159\u00edklad nemovitost stoj\u00ed 450 000 EUR, z\u00e1klad dan\u011b se zv\u00fd\u0161\u00ed o 150 000 EUR. Pokud existuje nesplacen\u00fd hypote\u010dn\u00ed \u00fav\u011br nap\u0159. ve v\u00fd\u0161i 100 000 \u20ac, je t\u0159eba s t\u00edm po\u010d\u00edtat a z\u00e1klad dan\u011b se v takov\u00e9m p\u0159\u00edpad\u011b zv\u00fd\u0161\u00ed pouze o 50 000 \u20ac. Pokud jsou n\u00e1klady na bydlen\u00ed ni\u017e\u0161\u00ed ne\u017e stanoven\u00fd limit, zohledn\u00ed se p\u0159i v\u00fdpo\u010dtu z\u00e1kladu jeho skute\u010dn\u00e9 n\u00e1klady. Je-li nemovitost ve spole\u010dn\u00e9m jm\u011bn\u00ed man\u017eel\u016f 50\/50, bude nutn\u00e9 p\u0159i v\u00fdpo\u010dtu z\u00e1kladu dan\u011b zohlednit i toto. V ka\u017ed\u00e9m p\u0159\u00edpad\u011b m\u016f\u017ee b\u00fdt hlavn\u00ed bydli\u0161t\u011b bu\u010f ve vlastnictv\u00ed da\u0148ov\u00e9ho poplatn\u00edka, nebo v jeho vlastnictv\u00ed na z\u00e1klad\u011b u\u017e\u00edvac\u00edch pr\u00e1v (nap\u0159. na z\u00e1klad\u011b u\u017e\u00edvac\u00edho pr\u00e1va). Dom\u00e1c\u00ed pot\u0159eby a p\u0159edm\u011bty zahrnuj\u00ed osobn\u00ed v\u011bci a p\u0159edm\u011bty, jako\u017e i dal\u0161\u00ed movit\u00fd majetek pou\u017e\u00edvan\u00fd v dom\u00e1cnosti a\/nebo pro osobn\u00ed \u00fa\u010dely, s v\u00fdjimkou:<\/p>\n<ul>\n<li> \u0161perky;<\/li>\n<li> luxusn\u00ed p\u0159edm\u011bty vyroben\u00e9 z k\u016f\u017ee a ko\u017ee\u0161in;<\/li>\n<li> motorov\u00e1 vozidla, vodn\u00ed a leteck\u00e1 doprava;<\/li>\n<li> um\u011bleck\u00e9 p\u0159edm\u011bty a staro\u017eitnosti.<\/li>\n<\/ul>\n<p> Na \u00fazem\u00ed n\u011bkter\u00fdch autonomn\u00edch region\u016f existuj\u00ed v\u00fdhody pro obyvatele s ur\u010dit\u00fdm stupn\u011bm zdravotn\u00edho posti\u017een\u00ed. Chcete-li zjistit v\u00fdhody, mus\u00edte se poradit s m\u00edstn\u00edmi p\u0159edpisy.<\/p>\n<h2> Jak se po\u010d\u00edt\u00e1 da\u0148 z luxusu ve \u0160pan\u011blsku v roce 2023?<\/h2>\n<p> V\u00fdpo\u010det dan\u011b z luxusu ve \u0160pan\u011blsku v roce 2023 se prov\u00e1d\u00ed podle n\u00e1sleduj\u00edc\u00edho sch\u00e9matu:<\/p>\n<ol>\n<li> \u010cist\u00e1 hodnota aktiv se vypo\u010d\u00edt\u00e1 jako rozd\u00edl mezi jejich hrubou hodnotou a existuj\u00edc\u00edmi v\u011bcn\u00fdmi b\u0159emeny a dluhy. V\u00fdjimky z v\u00fd\u0161e uveden\u00e9ho v\u00fd\u010dtu plat\u00ed, v\u010detn\u011b vlastn\u00edho obydl\u00ed poplatn\u00edka.<\/li>\n<li> \u010cist\u00e1 hodnota majetku je sn\u00ed\u017eena o nezdaniteln\u00e9 minimum platn\u00e9 v autonomn\u00edm regionu.<\/li>\n<li> Z\u00edskan\u00fd v\u00fdsledek se vyn\u00e1sob\u00ed odpov\u00eddaj\u00edc\u00ed sazbou.<\/li>\n<li> Pokud se na poplatn\u00edka vztahuje jak\u00e1koli smlouva o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed, budou provedeny p\u0159\u00edslu\u0161n\u00e9 \u00fapravy ve v\u00fd\u0161i dan\u011b splatn\u00e9 ve \u0160pan\u011blsku.<\/li>\n<li> Zohled\u0148uj\u00ed se dal\u0161\u00ed da\u0148ov\u00e9 v\u00fdhody platn\u00e9 na \u00fazem\u00ed konkr\u00e9tn\u00ed autonomn\u00ed oblasti.<\/li>\n<\/ol>\n<h2> Sazby dan\u011b z p\u0159epychu ve \u0160pan\u011blsku 2023<\/h2>\n<p> Ve \u0160pan\u011blsku existuje obecn\u00e1 progresivn\u00ed stupnice sazeb dan\u011b z majetku. Dodr\u017euj\u00ed ji tyto autonomn\u00ed oblasti: Aragonie, Kan\u00e1rsk\u00e9 ostrovy, Castilla-La Mancha a Castilla y Leon. Toto m\u011b\u0159\u00edtko vypad\u00e1 takto:<\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>Zdaniteln\u00fd z\u00e1klad<\/b> <b>od, \u20ac<\/b><\/td>\n<td> <b>Zdaniteln\u00fd z\u00e1klad<\/b> <b>do, \u20ac<\/b><\/td>\n<td> <b>Nab\u00eddka, %<\/b><\/td>\n<\/tr>\n<tr>\n<td> 0 \u20ac<\/td>\n<td> 167 129,45 \u20ac<\/td>\n<td> 0,2<\/td>\n<\/tr>\n<tr>\n<td> 167 129,45 \u20ac<\/td>\n<td> 334 252,88 \u20ac<\/td>\n<td> 0,3<\/td>\n<\/tr>\n<tr>\n<td> 334 252,88 \u20ac<\/td>\n<td> 668 499,75 \u20ac<\/td>\n<td> 0,5<\/td>\n<\/tr>\n<tr>\n<td> 668 499,75 \u20ac<\/td>\n<td> 1 336 999,51 \u20ac<\/td>\n<td> 0,9<\/td>\n<\/tr>\n<tr>\n<td> 1 336 999,51 \u20ac<\/td>\n<td> 2 673 999,01 \u20ac<\/td>\n<td> 1.3<\/td>\n<\/tr>\n<tr>\n<td> 2 673 999,01 \u20ac<\/td>\n<td> 5 347 998,03 \u20ac<\/td>\n<td> 1.7<\/td>\n<\/tr>\n<tr>\n<td> 5 347 998,03 \u20ac<\/td>\n<td> 10 695 996,06 \u20ac<\/td>\n<td> 2.1<\/td>\n<\/tr>\n<tr>\n<td> 10 695 996,06 \u20ac<\/td>\n<td> a v\u00fd\u0161e<\/td>\n<td> 3.5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> N\u00e1sleduj\u00edc\u00ed autonomn\u00ed oblasti uplat\u0148uj\u00ed individu\u00e1ln\u00ed da\u0148ovou stupnici: Asturie, Bale\u00e1rsk\u00e9 ostrovy, Kant\u00e1brie, Katal\u00e1nsko, Valencijsk\u00e9 spole\u010denstv\u00ed, Extremadura, Galicie, La Rioja, Navarra, Baskicko a Murcie. Sazby dan\u011b z p\u0159epychu v Asturii:<\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>Zdaniteln\u00fd z\u00e1klad do, \u20ac<\/b><\/td>\n<td> <b>Pevn\u00e1 kv\u00f3ta, \u20ac<\/b><\/td>\n<td> <b>Zb\u00fdvaj\u00edc\u00ed z\u00e1klad dan\u011b do, \u20ac<\/b><\/td>\n<td> <b>Nab\u00eddka, %<\/b><\/td>\n<\/tr>\n<tr>\n<td> 0,00<\/td>\n<td> 0,00<\/td>\n<td> 167,129,45<\/td>\n<td> 0,22<\/td>\n<\/tr>\n<tr>\n<td> 167,129,45<\/td>\n<td> 612,00<\/td>\n<td> 167,123,46<\/td>\n<td> 0,33<\/td>\n<\/tr>\n<tr>\n<td> 334,252,88<\/td>\n<td> 919,19<\/td>\n<td> 334,246,87<\/td>\n<td> 0,56<\/td>\n<\/tr>\n<tr>\n<td> 668 449,75<\/td>\n<td> 2 790,97<\/td>\n<td> 668 449,76<\/td>\n<td> 1.02<\/td>\n<\/tr>\n<tr>\n<td> 1 336 999,51<\/td>\n<td> 9.609,67<\/td>\n<td> 1 336 999,50<\/td>\n<td> 1,48<\/td>\n<\/tr>\n<tr>\n<td> 2 673 999,01<\/td>\n<td> 29,397,26<\/td>\n<td> 2 673 999,02<\/td>\n<td> 1,97<\/td>\n<\/tr>\n<tr>\n<td> 5 347 998,03<\/td>\n<td> 82 075,05<\/td>\n<td> 5 347 998,03<\/td>\n<td> 2.48<\/td>\n<\/tr>\n<tr>\n<td> 10 695 996,06<\/td>\n<td> 214 705,40<\/td>\n<td> a v\u00fd\u0161e<\/td>\n<td> 3,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Sazby dan\u011b z p\u0159epychu na Bale\u00e1rsk\u00fdch ostrovech:<\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>Zdaniteln\u00fd z\u00e1klad do, \u20ac<\/b><\/td>\n<td> <b>Pevn\u00e1 kv\u00f3ta, \u20ac<\/b><\/td>\n<td> <b>Zb\u00fdvaj\u00edc\u00ed z\u00e1klad dan\u011b do, \u20ac<\/b><\/td>\n<td> <b>Nab\u00eddka, %<\/b><\/td>\n<\/tr>\n<tr>\n<td> 0<\/td>\n<td> 0<\/td>\n<td> 170 472,04<\/td>\n<td> 0,28<\/td>\n<\/tr>\n<tr>\n<td> 170.472.04<\/td>\n<td> 477,32<\/td>\n<td> 170 465,00<\/td>\n<td> 0,41<\/td>\n<\/tr>\n<tr>\n<td> 340 937,04<\/td>\n<td> 1.176,23<\/td>\n<td> 340 932,71<\/td>\n<td> 0,69<\/td>\n<\/tr>\n<tr>\n<td> 681 869,75<\/td>\n<td> 3,528,67<\/td>\n<td> 654 869,76<\/td>\n<td> 1.24<\/td>\n<\/tr>\n<tr>\n<td> 1.336.739,51<\/td>\n<td> 11 649,06<\/td>\n<td> 1 390 739,49<\/td>\n<td> 1,79<\/td>\n<\/tr>\n<tr>\n<td> 2 727 479,00<\/td>\n<td> 36,543,30<\/td>\n<td> 2 727 479,00<\/td>\n<td> 2.35<\/td>\n<\/tr>\n<tr>\n<td> 5 454 958,00<\/td>\n<td> 100 639,06<\/td>\n<td> 5,454,957,99<\/td>\n<td> 2,90<\/td>\n<\/tr>\n<tr>\n<td> 10 909 951,99<\/td>\n<td> 258 832,84<\/td>\n<td> a v\u00fd\u0161e<\/td>\n<td> 3,45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Sazby dan\u011b z p\u0159epychu v Kant\u00e1brii:<\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>Zdaniteln\u00fd z\u00e1klad do, \u20ac<\/b><\/td>\n<td> <b>Pevn\u00e1 kv\u00f3ta, \u20ac<\/b><\/td>\n<td> <b>Zb\u00fdvaj\u00edc\u00ed z\u00e1klad dan\u011b do, \u20ac<\/b><\/td>\n<td> <b>Nab\u00eddka, %<\/b><\/td>\n<\/tr>\n<tr>\n<td> 0,00<\/td>\n<td> 0,00<\/td>\n<td> 167,129,45<\/td>\n<td> 0,24<\/td>\n<\/tr>\n<tr>\n<td> 167,129,45<\/td>\n<td> 401,11<\/td>\n<td> 167,123,43<\/td>\n<td> 0,36<\/td>\n<\/tr>\n<tr>\n<td> 334,252,88<\/td>\n<td> 1,002,75<\/td>\n<td> 334,246,87<\/td>\n<td> 0,61<\/td>\n<\/tr>\n<tr>\n<td> 668 499,75<\/td>\n<td> 3,041,66<\/td>\n<td> 668 499,76<\/td>\n<td> 1.09<\/td>\n<\/tr>\n<tr>\n<td> 1 336 999,51<\/td>\n<td> 10.328,31<\/td>\n<td> 1 336 999,50<\/td>\n<td> 1,57<\/td>\n<\/tr>\n<tr>\n<td> 2 673 999,01<\/td>\n<td> 31.319,20<\/td>\n<td> 2 673 999,02<\/td>\n<td> 2.06<\/td>\n<\/tr>\n<tr>\n<td> 5 347 998,03<\/td>\n<td> 86,403,58<\/td>\n<td> 5 347 998,03<\/td>\n<td> 2.54<\/td>\n<\/tr>\n<tr>\n<td> 10 695 996,06<\/td>\n<td> 222,242,73<\/td>\n<td> a v\u00fd\u0161e<\/td>\n<td> 3.03<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Sazby dan\u011b z p\u0159epychu v Katal\u00e1nsku:<\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>Zdaniteln\u00fd z\u00e1klad do, \u20ac<\/b><\/td>\n<td> <b>Pevn\u00e1 kv\u00f3ta, \u20ac<\/b><\/td>\n<td> <b>Zb\u00fdvaj\u00edc\u00ed z\u00e1klad dan\u011b do, \u20ac<\/b><\/td>\n<td> <b>Nab\u00eddka, %<\/b><\/td>\n<\/tr>\n<tr>\n<td> 0,00<\/td>\n<td> 0,00<\/td>\n<td> 167,129,45<\/td>\n<td> 0,210<\/td>\n<\/tr>\n<tr>\n<td> 167,129,45<\/td>\n<td> 350,97<\/td>\n<td> 167,123,43<\/td>\n<td> 0,315<\/td>\n<\/tr>\n<tr>\n<td> 334,252,88<\/td>\n<td> 877,41<\/td>\n<td> 334,246,87<\/td>\n<td> 0,525<\/td>\n<\/tr>\n<tr>\n<td> 668 499,75<\/td>\n<td> 2.632,21<\/td>\n<td> 668 500,00<\/td>\n<td> 0,945<\/td>\n<\/tr>\n<tr>\n<td> 1 336 999,75<\/td>\n<td> 8,949,54<\/td>\n<td> 1 336 999,26<\/td>\n<td> 1,365<\/td>\n<\/tr>\n<tr>\n<td> 2 673 999,01<\/td>\n<td> 27,199,58<\/td>\n<td> 2 673 999,02<\/td>\n<td> 1,785<\/td>\n<\/tr>\n<tr>\n<td> 5 347 998,03<\/td>\n<td> 74,930,46<\/td>\n<td> 5 347 998,03<\/td>\n<td> 2,205<\/td>\n<\/tr>\n<tr>\n<td> 10 695 996,06<\/td>\n<td> 192 853,82<\/td>\n<td> 9.304.003,94<\/td>\n<td> 2,750<\/td>\n<\/tr>\n<tr>\n<td> 20 000 000 000<\/td>\n<td> 448,713,93<\/td>\n<td> a v\u00fd\u0161e<\/td>\n<td> 3,480<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Sazby dan\u011b z majetku ve Valencijsk\u00e9 komunit\u011b:<\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>Zdaniteln\u00fd z\u00e1klad do, \u20ac<\/b><\/td>\n<td> <b>Pevn\u00e1 kv\u00f3ta, \u20ac<\/b><\/td>\n<td> <b>Zb\u00fdvaj\u00edc\u00ed z\u00e1klad dan\u011b do, \u20ac<\/b><\/td>\n<td> <b>Nab\u00eddka, %<\/b><\/td>\n<\/tr>\n<tr>\n<td> 0,00<\/td>\n<td> 0<\/td>\n<td> 167,129,45<\/td>\n<td> 0,25<\/td>\n<\/tr>\n<tr>\n<td> 167,129,45<\/td>\n<td> 417,82<\/td>\n<td> 167,123,43<\/td>\n<td> 0,37<\/td>\n<\/tr>\n<tr>\n<td> 334,252,88<\/td>\n<td> 1.036,18<\/td>\n<td> 334,246,87<\/td>\n<td> 0,62<\/td>\n<\/tr>\n<tr>\n<td> 668 499,75<\/td>\n<td> 3.108,51<\/td>\n<td> 668 499,76<\/td>\n<td> 1,12<\/td>\n<\/tr>\n<tr>\n<td> 1 336 999,51<\/td>\n<td> 10 595,71<\/td>\n<td> 1 336 999,50<\/td>\n<td> 1,62<\/td>\n<\/tr>\n<tr>\n<td> 2 673 999,01<\/td>\n<td> 32.255,10<\/td>\n<td> 2 673 999,02<\/td>\n<td> 2.12<\/td>\n<\/tr>\n<tr>\n<td> 5 347 998,03<\/td>\n<td> 88,943,88<\/td>\n<td> 5 347 998,03<\/td>\n<td> 2.62<\/td>\n<\/tr>\n<tr>\n<td> 10 695 996,06<\/td>\n<td> 229 061,43<\/td>\n<td> a v\u00fd\u0161e<\/td>\n<td> 3.12<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Sazby dan\u011b z p\u0159epychu v Extremadura:<\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>Zdaniteln\u00fd z\u00e1klad do, \u20ac<\/b><\/td>\n<td> <b>Pevn\u00e1 kv\u00f3ta, \u20ac<\/b><\/td>\n<td> <b>Zb\u00fdvaj\u00edc\u00ed z\u00e1klad dan\u011b do, \u20ac<\/b><\/td>\n<td> <b>Nab\u00eddka, %<\/b><\/td>\n<\/tr>\n<tr>\n<td> 0,00<\/td>\n<td> 0<\/td>\n<td> 167,129,45<\/td>\n<td> 0,30<\/td>\n<\/tr>\n<tr>\n<td> 167,129,45<\/td>\n<td> 501,39<\/td>\n<td> 167,123,43<\/td>\n<td> 0,45<\/td>\n<\/tr>\n<tr>\n<td> 334,252,88<\/td>\n<td> 1.253,44<\/td>\n<td> 334,246,87<\/td>\n<td> 0,75<\/td>\n<\/tr>\n<tr>\n<td> 668 499,75<\/td>\n<td> 3,760,30<\/td>\n<td> 668 499,76<\/td>\n<td> 1,35<\/td>\n<\/tr>\n<tr>\n<td> 1 336 999,01<\/td>\n<td> 12 785,04<\/td>\n<td> 1 336 999,50<\/td>\n<td> 1,95<\/td>\n<\/tr>\n<tr>\n<td> 2 673 999,01<\/td>\n<td> 38 856,53<\/td>\n<td> 2 673 999,02<\/td>\n<td> 2,55<\/td>\n<\/tr>\n<tr>\n<td> 5 347 998,03<\/td>\n<td> 107,043,51<\/td>\n<td> 5 347 998,03<\/td>\n<td> 3.15<\/td>\n<\/tr>\n<tr>\n<td> 10 695 996,06<\/td>\n<td> 275 505,45<\/td>\n<td> a v\u00fd\u0161e<\/td>\n<td> 3,75<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Sazby dan\u011b z majetku v Galicii:<\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>Zdaniteln\u00fd z\u00e1klad do, \u20ac<\/b><\/td>\n<td> <b>Pevn\u00e1 kv\u00f3ta, \u20ac<\/b><\/td>\n<td> <b>Zb\u00fdvaj\u00edc\u00ed z\u00e1klad dan\u011b do, \u20ac<\/b><\/td>\n<td> <b>Nab\u00eddka, %<\/b><\/td>\n<\/tr>\n<tr>\n<td> 0,00<\/td>\n<td> 0<\/td>\n<td> 167,129,45<\/td>\n<td> 0,20<\/td>\n<\/tr>\n<tr>\n<td> 167,129,45<\/td>\n<td> 334,26<\/td>\n<td> 167,123,43<\/td>\n<td> 0,30<\/td>\n<\/tr>\n<tr>\n<td> 334,252,88<\/td>\n<td> 835,63<\/td>\n<td> 334,246,87<\/td>\n<td> 0,50<\/td>\n<\/tr>\n<tr>\n<td> 668 499,75<\/td>\n<td> 2.506,86<\/td>\n<td> 668 499,76<\/td>\n<td> 0,90<\/td>\n<\/tr>\n<tr>\n<td> 1 336 999,51<\/td>\n<td> 8.523,36<\/td>\n<td> 1 336 999,50<\/td>\n<td> 1.30<\/td>\n<\/tr>\n<tr>\n<td> 2 673 999,01<\/td>\n<td> 25,904,35<\/td>\n<td> 2 673 999,02<\/td>\n<td> 1,70<\/td>\n<\/tr>\n<tr>\n<td> 5 347 998,03<\/td>\n<td> 71,362,33<\/td>\n<td> 5 347 998,03<\/td>\n<td> 2.10<\/td>\n<\/tr>\n<tr>\n<td> 10 695 996,06<\/td>\n<td> 183 670,29<\/td>\n<td> a v\u00fd\u0161e<\/td>\n<td> 2,50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Sazby luxusn\u00ed dan\u011b v La Rioja:<\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>Zdaniteln\u00fd z\u00e1klad do, \u20ac<\/b><\/td>\n<td> <b>Pevn\u00e1 kv\u00f3ta, \u20ac<\/b><\/td>\n<td> <b>Zb\u00fdvaj\u00edc\u00ed z\u00e1klad dan\u011b do, \u20ac<\/b><\/td>\n<td> <b>Nab\u00eddka, %<\/b><\/td>\n<\/tr>\n<tr>\n<td> 0,00<\/td>\n<td> 0,00<\/td>\n<td> 167,129,45<\/td>\n<td> 0,2<\/td>\n<\/tr>\n<tr>\n<td> 167,129,45<\/td>\n<td> 334,26<\/td>\n<td> 167,123,43<\/td>\n<td> 0,3<\/td>\n<\/tr>\n<tr>\n<td> 334,252,88<\/td>\n<td> 835,63<\/td>\n<td> 334,246,87<\/td>\n<td> 0,5<\/td>\n<\/tr>\n<tr>\n<td> 668 499,75<\/td>\n<td> 2.506,86<\/td>\n<td> 668 499,76<\/td>\n<td> 0,9<\/td>\n<\/tr>\n<tr>\n<td> 1 336 999,51<\/td>\n<td> 8.523,36<\/td>\n<td> 1 336 999,50<\/td>\n<td> 1.3<\/td>\n<\/tr>\n<tr>\n<td> 2 673 999,01<\/td>\n<td> 25,904,35<\/td>\n<td> 2 673 999,02<\/td>\n<td> 1.7<\/td>\n<\/tr>\n<tr>\n<td> 5 347 998,03<\/td>\n<td> 71,362,33<\/td>\n<td> 5 347 998,03<\/td>\n<td> 2.1<\/td>\n<\/tr>\n<tr>\n<td> 10 695 996,06<\/td>\n<td> 183 670,29<\/td>\n<td> a v\u00fd\u0161e<\/td>\n<td> 3.5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Sazby dan\u011b z p\u0159epychu v Navarre:<\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>Zdaniteln\u00fd z\u00e1klad do, \u20ac<\/b><\/td>\n<td> <b>Pevn\u00e1 kv\u00f3ta, \u20ac<\/b><\/td>\n<td> <b>Zb\u00fdvaj\u00edc\u00ed z\u00e1klad dan\u011b do, \u20ac<\/b><\/td>\n<td> <b>Nab\u00eddka, %<\/b><\/td>\n<\/tr>\n<tr>\n<td> 0<\/td>\n<td> 0<\/td>\n<td> 155 511,88<\/td>\n<td> 0,16<\/td>\n<\/tr>\n<tr>\n<td> 155 511,88<\/td>\n<td> 248,82<\/td>\n<td> 155 511,88<\/td>\n<td> 0,24<\/td>\n<\/tr>\n<tr>\n<td> 311 023,76<\/td>\n<td> 622,04<\/td>\n<td> 311 023,76<\/td>\n<td> 0,40<\/td>\n<\/tr>\n<tr>\n<td> 622 047,53<\/td>\n<td> 1.866,13<\/td>\n<td> 622 047,53<\/td>\n<td> 0,72<\/td>\n<\/tr>\n<tr>\n<td> 1.244.095,06<\/td>\n<td> 6,344,87<\/td>\n<td> 1.244.095,06<\/td>\n<td> 1.04<\/td>\n<\/tr>\n<tr>\n<td> 2.488.190,11<\/td>\n<td> 19.283,46<\/td>\n<td> 2.488.190,11<\/td>\n<td> 1.36<\/td>\n<\/tr>\n<tr>\n<td> 4,976,380,22<\/td>\n<td> 53,122,84<\/td>\n<td> 4,976,380,22<\/td>\n<td> 1,68<\/td>\n<\/tr>\n<tr>\n<td> 9 952 760,45<\/td>\n<td> 136 726,02<\/td>\n<td> a v\u00fd\u0161e<\/td>\n<td> 2,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Sazby dan\u011b z p\u0159epychu v Baskicku:<\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>Zdaniteln\u00fd z\u00e1klad do, \u20ac<\/b><\/td>\n<td> <b>Pevn\u00e1 kv\u00f3ta, \u20ac<\/b><\/td>\n<td> <b>Zb\u00fdvaj\u00edc\u00ed z\u00e1klad dan\u011b do, \u20ac<\/b><\/td>\n<td> <b>Nab\u00eddka, %<\/b><\/td>\n<\/tr>\n<tr>\n<td> 0,00<\/td>\n<td> 0,00<\/td>\n<td> 800 000,00<\/td>\n<td> 0,20<\/td>\n<\/tr>\n<tr>\n<td> 800 000,00<\/td>\n<td> 1 600,00<\/td>\n<td> 800 000,00<\/td>\n<td> 0,60<\/td>\n<\/tr>\n<tr>\n<td> 1 600 000,00<\/td>\n<td> 6 400,00<\/td>\n<td> 1 600 000,00<\/td>\n<td> 1,00<\/td>\n<\/tr>\n<tr>\n<td> 3 200 000,00<\/td>\n<td> 22 400,00<\/td>\n<td> 3 200 000,00<\/td>\n<td> 1,50<\/td>\n<\/tr>\n<tr>\n<td> 6 400 000,00<\/td>\n<td> 70 400,00<\/td>\n<td> 6 400 000,00<\/td>\n<td> 1,75<\/td>\n<\/tr>\n<tr>\n<td> 12 800 000,00<\/td>\n<td> 182 400,00<\/td>\n<td> a v\u00fd\u0161e<\/td>\n<td> 2,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Sazby dan\u011b z majetku v Murcia:<\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>Zdaniteln\u00fd z\u00e1klad do, \u20ac<\/b><\/td>\n<td> <b>Pevn\u00e1 kv\u00f3ta, \u20ac<\/b><\/td>\n<td> <b>Zb\u00fdvaj\u00edc\u00ed z\u00e1klad dan\u011b do, \u20ac<\/b><\/td>\n<td> <b>Nab\u00eddka, %<\/b><\/td>\n<\/tr>\n<tr>\n<td> 0,00<\/td>\n<td> 0,00<\/td>\n<td> 167,129,45<\/td>\n<td> 0,24<\/td>\n<\/tr>\n<tr>\n<td> 167,129,45<\/td>\n<td> 401,11<\/td>\n<td> 167,123,43<\/td>\n<td> 0,36<\/td>\n<\/tr>\n<tr>\n<td> 334,252,88<\/td>\n<td> 1,002,75<\/td>\n<td> 334,246,87<\/td>\n<td> 0,60<\/td>\n<\/tr>\n<tr>\n<td> 668 499,75<\/td>\n<td> 3.008,23<\/td>\n<td> 668 499,76<\/td>\n<td> 1.08<\/td>\n<\/tr>\n<tr>\n<td> 1 336 999,51<\/td>\n<td> 10.228,03<\/td>\n<td> 1 336 999,50<\/td>\n<td> 1,56<\/td>\n<\/tr>\n<tr>\n<td> 2 673 999,01<\/td>\n<td> 31.085,22<\/td>\n<td> 2 673 999,02<\/td>\n<td> 2.04<\/td>\n<\/tr>\n<tr>\n<td> 5 347 998,03<\/td>\n<td> 85 634,80<\/td>\n<td> 5 347 998,03<\/td>\n<td> 2.52<\/td>\n<\/tr>\n<tr>\n<td> 10 695 996,06<\/td>\n<td> 220 404,35<\/td>\n<td> a v\u00fd\u0161e<\/td>\n<td> 3,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Andalusie rozhodnut\u00edm Rady vl\u00e1dy ze dne 20. z\u00e1\u0159\u00ed 2022 zcela pozastavila da\u0148 z luxusu na sv\u00e9m \u00fazem\u00ed. Ve Spole\u010denstv\u00ed Madrid plat\u00ed 100% osvobozen\u00ed od dan\u011b, i kdy\u017e povinnost podat p\u0159izn\u00e1n\u00ed z\u016fst\u00e1v\u00e1, pokud hrub\u00e1 hodnota ve\u0161ker\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku poplatn\u00edka p\u0159es\u00e1hne sou\u010dasnou hranici 2 000 000 EUR. Nejzaj\u00edmav\u011bj\u0161\u00ed da\u0148ov\u00e9 v\u00fdhody ve \u0160pan\u011blsku, platn\u00e9 v r\u016fzn\u00fdch autonomn\u00edch oblastech:<\/p>\n<ul>\n<li> Aragon \u2013 da\u0148ov\u00e1 \u00faleva a\u017e 99 % (ale ne v\u00edce ne\u017e 300 000 EUR) pro osoby se zdravotn\u00edm posti\u017een\u00edm, kter\u00e9 vlastn\u00ed historick\u00e9\/kulturn\u00ed\/n\u00e1rodn\u00ed d\u011bdictv\u00ed;<\/li>\n<li> Asturie \u2013 da\u0148ov\u00e1 \u00faleva a\u017e 99 % pro vlastn\u00edky nemovitost\u00ed a\/nebo pr\u00e1v, kter\u00e9 maj\u00ed status historick\u00e9ho\/kulturn\u00edho\/n\u00e1rodn\u00edho d\u011bdictv\u00ed;<\/li>\n<li> Bale\u00e1rsk\u00e9 ostrovy \u2013 da\u0148ov\u00e1 \u00faleva a\u017e 90 % pro vlastn\u00edky nemovitost\u00ed se statutem kulturn\u00edho d\u011bdictv\u00ed;<\/li>\n<li> Kant\u00e1brie \u2013 p\u0159i v\u00fdpo\u010dtu z\u00e1kladu dan\u011b se nebere v \u00favahu majetek a pr\u00e1va, kter\u00e1 maj\u00ed status historick\u00e9ho\/kulturn\u00edho\/n\u00e1rodn\u00edho d\u011bdictv\u00ed;<\/li>\n<li> Castilla y Le\u00f3n \u2013 u osob se zdravotn\u00edm posti\u017een\u00edm se p\u0159i v\u00fdpo\u010dtu z\u00e1kladu dan\u011b nezohled\u0148uje majetek a pr\u00e1va, kter\u00e1 maj\u00ed status historick\u00e9ho\/kulturn\u00edho\/n\u00e1rodn\u00edho d\u011bdictv\u00ed;<\/li>\n<li> Katal\u00e1nsko \u2013 da\u0148ov\u00e1 \u00faleva a\u017e 95 % na lesn\u00ed p\u016fdu a a\u017e 99 % pro osoby se zdravotn\u00edm posti\u017een\u00edm, kter\u00e9 vlastn\u00ed historick\u00e9\/kulturn\u00ed\/n\u00e1rodn\u00ed d\u011bdictv\u00ed;<\/li>\n<li> Valencijsk\u00e9 spole\u010denstv\u00ed \u2013 nezdaniteln\u00e9 minimum se zvy\u0161uje z 500 000 EUR na 1 000 000 EUR pro poplatn\u00edky s du\u0161evn\u00edmi chorobami a m\u00edrou invalidity 33 % nebo vy\u0161\u0161\u00ed a pro poplatn\u00edky se smyslov\u00fdmi chorobami a m\u00edrou invalidity 65 % nebo vy\u0161\u0161\u00ed;<\/li>\n<li> Extremadura: minimum osvobozen\u00e9 od dan\u011b se zvy\u0161uje z 500 000 EUR na 600 000 EUR pro poplatn\u00edky se zdravotn\u00edm posti\u017een\u00edm mezi 33 a 50 %, na 700 000 EUR pro poplatn\u00edky se zdravotn\u00edm posti\u017een\u00edm mezi 50 a 65 % a na 800 000 EUR pro poplatn\u00edky se zdravotn\u00edm posti\u017een\u00edm nad 65 %;<\/li>\n<li> Hali\u010d &#8211; poskytuje se v\u0161eobecn\u00e9 da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed ve v\u00fd\u0161i 25 %, d\u00e1le dal\u0161\u00ed v\u00fdhody p\u0159i zakl\u00e1d\u00e1n\u00ed nov\u00fdch spole\u010dnost\u00ed nebo roz\u0161i\u0159ov\u00e1n\u00ed nov\u00fdch spole\u010dnost\u00ed, investice do zem\u011bd\u011blsk\u00e9ho sektoru, rozvoj zem\u011bd\u011blstv\u00ed na nov\u00fdch pozemc\u00edch, \u00fa\u010dast na kapit\u00e1lu spole\u010dnost\u00ed spravuj\u00edc\u00edch nemovitosti v historick\u00fdch centrech, investice do obnovy zem\u011bd\u011blsk\u00e9 p\u016fdy v Hali\u010di;<\/li>\n<li> La Rioja \u2013 da\u0148ov\u00e1 \u00faleva a\u017e 25 % na zalo\u017een\u00ed nebo roz\u0161\u00ed\u0159en\u00ed m\u00edstn\u00edch fond\u016f La Rioja;<\/li>\n<li> Region Murcia \u2013 100% da\u0148ov\u00e1 \u00faleva na investice do projekt\u016f region\u00e1ln\u00edho ve\u0159ejn\u00e9ho z\u00e1jmu.<\/li>\n<\/ul>\n<p> M\u00e1te-li jak\u00e9koli dotazy ohledn\u011b dan\u011b z majetku ve \u0160pan\u011blsku v roce 2023 nebo pot\u0159ebujete pomoci s pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a zaplacen\u00edm t\u00e9to dan\u011b, <a href=\"https:\/\/alegria-realestate.com\/ru\/service\/tax-consultants-in-spain\">kontaktujte na\u0161e specialisty<\/a> .<\/p>","protected":false},"excerpt":{"rendered":"<p>Da\u0148 z majetku ve \u0160pan\u011blsku (Impuesto sobre el Patrimonio)\u2026<\/p>\n","protected":false},"author":19,"featured_media":501053,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,961],"tags":[],"class_list":["post-501047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-taxes-and-laws"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>(RU) \u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0440\u043e\u0441\u043a\u043e\u0448\u044c \u0432 \u0418\u0441\u043f\u0430\u043d\u0438\u0438 \u0432 2023 \u0433\u043e\u0434\u0443: \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0441\u0442\u0430\u0432\u043a\u0438, \u043b\u044c\u0433\u043e\u0442\u044b<\/title>\n<meta name=\"description\" content=\"(RU) \u0412 \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043c\u044b \u043f\u043e\u0433\u043e\u0432\u043e\u0440\u0438\u043c \u043e \u043d\u0430\u043b\u043e\u0433\u0435 \u043d\u0430 \u0440\u043e\u0441\u043a\u043e\u0448\u044c \u0432 \u0418\u0441\u043f\u0430\u043d\u0438\u0438 \u0432 2023 \u0433\u043e\u0434\u0443 (Impuesto sobre el Patrimonio): \u043a\u0442\u043e \u0434\u043e\u043b\u0436\u0435\u043d \u0435\u0433\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u044c, \u043f\u043e \u043a\u0430\u043a\u0438\u043c \u0441\u0442\u0430\u0432\u043a\u0430\u043c; 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