{"id":47287,"date":"2025-08-07T15:25:16","date_gmt":"2025-08-07T13:25:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/pravo-nekretnina\/porez-na-dohodak-od-nekretnina\/"},"modified":"2025-11-25T14:09:40","modified_gmt":"2025-11-25T13:09:40","slug":"porez-na-dohodak-od-nekretnina","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/hr\/pravo-nekretnina\/porez-na-dohodak-od-nekretnina\/","title":{"rendered":"Porez na dohodak od nekretnina"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Porez na dohodak od nekretnina<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">Porez na dohodak od nekretnina<\/a><\/li><li><a href=\"#h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\" data-level=\"2\">Obveza pla\u0107anja poreza pri prodaji nekretnine uz naknadu<\/a><\/li><li><a href=\"#h-steuerbefreiungen-und-sonderreglungen\" data-level=\"2\">Oslobo\u0111enja od poreza i posebni propisi<\/a><ul><li><a href=\"#h-hauptwohnsitzbefreiung\" data-level=\"3\">Oslobo\u0111enje glavnog prebivali\u0161ta<\/a><\/li><li><a href=\"#h-herstellerbefreiung\" data-level=\"3\">Oslobo\u0111enje proizvo\u0111a\u010da<\/a><\/li><\/ul><\/li><li><a href=\"#h-weitere-steuerfreie-verausserungen\" data-level=\"2\">Ostale prodaje oslobo\u0111ene poreza<\/a><ul><li><a href=\"#h-enteignungen\" data-level=\"3\">Izvla\u0161tenja<\/a><\/li><li><a href=\"#h-bestimmte-tauschvorgange\" data-level=\"3\">Odre\u0111ene transakcije zamjene<\/a><\/li><\/ul><\/li><li><a href=\"#h-gewinnermittlung-bei-immobilienverkaufen\" data-level=\"2\">Utvr\u0111ivanje dobiti pri prodaji nekretnina<\/a><ul><li><a href=\"#h-neu-grundstucke\" data-level=\"3\">Novo zemlji\u0161te<\/a><\/li><li><a href=\"#h-alt-grundstucke\" data-level=\"3\">Staro zemlji\u0161te<\/a><\/li><li><a href=\"#h-anpassung-der-anschaffungskosten\" data-level=\"3\">Prilagodba tro\u0161kova nabave<\/a><\/li><\/ul><\/li><li><a href=\"#h-hohe-des-steuersatzes\" data-level=\"2\">Visina porezne stope<\/a><\/li><li><a href=\"#h-einhebung-und-abfuhr-der-immobilienertragsteuer\" data-level=\"2\">Naplata i uplata poreza na dohodak od nekretnina<\/a><ul><li><a href=\"#h-zwei-wege-zur-steuerabfuhr\" data-level=\"3\">Dva na\u010dina uplate poreza<\/a><\/li><li><a href=\"#h-abgeltungswirkung-bei-selbstberechnung\" data-level=\"3\">U\u010dinak kona\u010dnosti pri samostalnom obra\u010dunu<\/a><\/li><li><a href=\"#h-veranlagungsoption-und-regelbesteuerung\" data-level=\"3\">Opcija procjene i redovno oporezivanje<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Va\u0161e prednosti uz odvjetni\u010dku podr\u0161ku<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u010cesto postavljana pitanja \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer\">Porez na dohodak od nekretnina<\/h2>\n\n<p>Tko <strong>proda nekretninu<\/strong> i pritom <strong>ostvari dobit<\/strong>, u mnogim slu\u010dajevima mora platiti porez na dohodak od nekretnina. Pri prodaji zemlji\u0161ta, ku\u0107e ili stana u vlasni\u0161tvu pla\u0107a se pau\u0161alni porez na dohodak od nekretnina od 30 %, \u010dija je osnova <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004570&amp;Artikel=&amp;Paragraf=30&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 30. Zakona o porezu na dohodak<\/a>. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p>Ako osoba ostvari dobit pri prodaji nekretnine, mora za to platiti porez na dohodak od nekretnina<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp\" alt=\"Saznajte kada se pla\u0107a porez na dohodak od nekretnina pri prodaji nekretnine, koja su oslobo\u0111enja mogu\u0107a i na \u0161to pravno treba obratiti pozornost.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\">Obveza pla\u0107anja poreza pri prodaji nekretnine uz naknadu<\/h2>\n\n<p>Porez se odnosi na prodaju uz naknadu sljede\u0107eg: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zemlji\u0161te<\/li>\n\n\n\n<li>Zgrade, uklju\u010duju\u0107i stanove u vlasni\u0161tvu<\/li>\n\n\n\n<li>prava izjedna\u010dena sa zemlji\u0161tem, npr. prava gra\u0111enja<\/li>\n<\/ul>\n\n<p>Ne pla\u0107a se porez u sljede\u0107im slu\u010dajevima:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Besplatni prijenos kao \u0161to je darovanje, nasljedstvo<\/li>\n\n\n\n<li>Glavno prebivali\u0161te prodavatelja kao i samostalno izgra\u0111ene zgrade<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie Immobilienertragsteuer wirkt oft technisch, ist aber rechtlich h\u00f6chst sensibel. Wer sie untersch\u00e4tzt, zahlt meist zu viel.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Besplatne prve konzultacije\"><span class=\"mr-cta-link-normal\">Sada odaberite \u017eeljeni termin:<\/span><span class=\"mr-cta-link-bold\">Besplatne prve konzultacije<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen-und-sonderreglungen\">Oslobo\u0111enja od poreza i posebni propisi<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-hauptwohnsitzbefreiung\">Oslobo\u0111enje glavnog prebivali\u0161ta<\/h3>\n\n<p>Ako postoji glavno prebivali\u0161te, prodaja nekretnine ostaje oslobo\u0111ena poreza. Dvije varijante omogu\u0107uju oslobo\u0111enje od poreza: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pravilo od dvije godine<\/strong>: Nekretnina se koristila <strong>neprekidno najmanje dvije godine<\/strong> kao glavno prebivali\u0161te, po\u010dev\u0161i od stjecanja uz naknadu do prodaje.<\/li>\n\n\n\n<li><strong>Pravilo 5 od 10<\/strong>: Prodavatelj je stanovao u nekretnini <strong>neprekidno najmanje pet godina unutar zadnjih deset godina<\/strong>. Pritom nije \u0161tetno ako je glavno prebivali\u0161te napu\u0161teno <strong>do pet godina prije prodaje<\/strong>. <\/li>\n<\/ul>\n\n<p>Ovo oslobo\u0111enje vrijedi samo ako postoji stjecanje uz naknadu, na primjer kupnjom.<br\/>S druge strane, nekretnina prenesena bez naknade, na primjer putem nasljedstva ili darovanja, u pravilu ne ispunjava ovaj uvjet.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-herstellerbefreiung\">Oslobo\u0111enje proizvo\u0111a\u010da<\/h3>\n\n<p>Tako\u0111er, prodaja <strong>samostalno izgra\u0111ene zgrade<\/strong> je oslobo\u0111ena poreza, ali samo ako:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>je zgrada izgra\u0111ena <strong>u privatnoj imovini<\/strong>,<\/li>\n\n\n\n<li>je prodavatelj sam financirao gra\u0111evinski projekt i snosio rizik,<\/li>\n\n\n\n<li>i zgrada <strong>nije iznajmljena<\/strong>.<\/li>\n<\/ul>\n\n<p>Oslobo\u0111enje od poreza odnosi se isklju\u010divo na zgradu, ali ne i na zemlji\u0161te.<br\/>Ako vlasnik iznajmljuje objekt u cijelosti ili djelomi\u010dno unutar zadnjih deset godina, od oslobo\u0111enja profitira samo za dio koji nije iznajmljen.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eSteuerlich entscheidend ist nicht der Verkauf, sondern die Details dahinter. Gerade bei Altliegenschaften lohnt sich die genaue Pr\u00fcfung.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-weitere-steuerfreie-verausserungen\">Ostale prodaje oslobo\u0111ene poreza<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-enteignungen\">Izvla\u0161tenja<\/h3>\n\n<p>Ne pla\u0107a se porez na dohodak od nekretnina ako se prodaja odvija <strong>radi izbjegavanja slu\u017ebenog zahvata<\/strong>, na primjer u okviru <strong>izvla\u0161tenja<\/strong> ili zbog slu\u017ebenog pritiska.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bestimmte-tauschvorgange\">Odre\u0111ene transakcije zamjene<\/h3>\n\n<p>Sljede\u0107e zamjene su oslobo\u0111ene poreza:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zamjena <strong>poljoprivrednog i \u0161umskog zemlji\u0161ta<\/strong> u sklopu <strong>postupaka spajanja ili ure\u0111ivanja zemlji\u0161ta<\/strong><\/li>\n\n\n\n<li>Zamjena u okviru <strong>preparcelacije gra\u0111evinskog zemlji\u0161ta<\/strong><\/li>\n\n\n\n<li><strong>Ure\u0111ivanje granica<\/strong>, pod uvjetom da naknada ne prelazi 730 eura<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-gewinnermittlung-bei-immobilienverkaufen\">Utvr\u0111ivanje dobiti pri prodaji nekretnina<\/h2>\n\n<p>Tko proda nekretninu, ostvaruje takozvanu dobit od prodaje, koja se sastoji od razlike izme\u0111u stvarnog prihoda od prodaje i prvobitno utro\u0161enih tro\u0161kova nabave.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-neu-grundstucke\">Novo zemlji\u0161te<\/h3>\n\n<p>Za nekretnine koje su kupljene <strong>nakon 31. o\u017eujka 2002.<\/strong>, od prodajne cijene oduzimaju se stvarni tro\u0161kovi nabave. To uklju\u010duje i odre\u0111ena naknadna ulaganja kao \u0161to su dogradnje ili ve\u0107e renovacije, ako ve\u0107 nisu porezno uzete u obzir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-alt-grundstucke\">Staro zemlji\u0161te<\/h3>\n\n<p>Za starije nekretnine koje su nabavljene <strong>prije 31. o\u017eujka 2002.<\/strong>, porezna uprava primjenjuje pau\u0161alne vrijednosti. U pravilu se <g id=\"gid_1\">86 % prihoda uzima kao tro\u0161ak nabave<\/g>, \u0161to zna\u010di da se oporezuje samo 14 % s pau\u0161alnom poreznom stopom od 30 %. To rezultira <strong>efektivnim poreznim optere\u0107enjem od 4,2 %<\/strong> na prodajnu cijenu.  <\/p>\n\n<p>Ako je zemlji\u0161te <strong>nakon 31. prosinca 1987.<\/strong> prenamijenjeno iz zelenog u gra\u0111evinsko zemlji\u0161te, porezna uprava uzima u obzir <strong>samo 40 % prodajne cijene<\/strong> kao tro\u0161ak nabave. Time se pove\u0107ava oporeziva dobit na 60 %, \u0161to dovodi do efektivnog poreznog optere\u0107enja od 18 %. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anpassung-der-anschaffungskosten\">Prilagodba tro\u0161kova nabave<\/h3>\n\n<p>Porezna uprava dopu\u0161ta prilagodbu tro\u0161kova nabave samo kod takozvanog <strong>utvr\u0111ivanja redovnih prihoda<\/strong>, \u0161to uglavnom vrijedi za novo zemlji\u0161te. Pritom uzima u obzir stvarne tro\u0161kove nabave. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-des-steuersatzes\">Visina porezne stope<\/h2>\n\n<p>Od 2016. porezna uprava u pravilu oporezuje dobit od prodaje zemlji\u0161ta fiksnom poreznom stopom od 30 %, pri \u010demu ovaj porez ne pove\u0107ava poreznu stopu za ostali dohodak.<\/p>\n\n<p>Na zahtjev porezni obveznici mogu odabrati ni\u017eu redovnu stopu poreza na dohodak, takozvanu opciju redovnog oporezivanja.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-einhebung-und-abfuhr-der-immobilienertragsteuer\">Naplata i uplata poreza na dohodak od nekretnina<\/h2>\n\n<p>Prodavatelji u mnogim slu\u010dajevima moraju platiti porez na dohodak od nekretnina pri prodaji zemlji\u0161ta ili nekretnina. Odvjetnici ili javni bilje\u017enici obra\u010dunavaju i upla\u0107uju ovaj porez, osobito ako utvr\u0111uju i porez na stjecanje nekretnina za stranu kupca. U takvim slu\u010dajevima zakon obvezuje porezno rje\u0161avanje preko zastupnika stranaka.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zwei-wege-zur-steuerabfuhr\">Dva na\u010dina uplate poreza<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Samostalni obra\u010dun<\/strong><\/li>\n<\/ul>\n\n<p>Ako anga\u017eirani odvjetnik ili javni bilje\u017enik obra\u010dunava porez na stjecanje nekretnina, u pravilu istovremeno upla\u0107uje i porez na dohodak od nekretnina.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Posebna predujam<\/strong><\/li>\n<\/ul>\n\n<p>Ako zastupnik stranaka ne obra\u010dunava porez na stjecanje nekretnina, porezni obveznik pla\u0107a <strong>predujam poreznoj upravi<\/strong>. Ona taj iznos <strong>kasnije<\/strong> ura\u010dunava u okviru <strong>procjene poreza na dohodak<\/strong> na kona\u010dni porez. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abgeltungswirkung-bei-selbstberechnung\">U\u010dinak kona\u010dnosti pri samostalnom obra\u010dunu<\/h3>\n\n<p>Ako se uplata poreza na dohodak od nekretnina vr\u0161i samostalnim obra\u010dunom, ona ima <strong>u\u010dinak kona\u010dnosti<\/strong>. Time se porez smatra <strong>u potpunosti podmirenim<\/strong>. Daljnji unos u poreznu prijavu nije potreban.  <\/p>\n\n<p>Predujam \u010dini iznimku: Porezna uprava ga ura\u010dunava u sklopu procjene, ali <strong>ne vrijedi automatski kao kona\u010dno oporezovan<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-veranlagungsoption-und-regelbesteuerung\">Opcija procjene i redovno oporezivanje<\/h3>\n\n<p>Tko proda nekretninu, mo\u017ee ovaj postupak dobrovoljno navesti u poreznoj prijavi. Time takozvana <strong>opcija procjene<\/strong> ne omogu\u0107uje samo korekciju pogre\u0161nih obra\u010duna, ve\u0107 i prijeboj gubitaka od drugih prodaja. <\/p>\n\n<p>Alternativno, mo\u017ee se odabrati <strong>opcija redovnog oporezivanja<\/strong>. Ako je osobna stopa poreza na dohodak ispod 30 %, porezno optere\u0107enje na dobit od prodaje se sukladno tome smanjuje. Ura\u010dunavanje se vr\u0161i u okviru redovne procjene poreza na dohodak.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Va\u0161e prednosti uz odvjetni\u010dku podr\u0161ku<\/h2>\n\n<p>Porez na dohodak od nekretnina u praksi postavlja brojna pitanja. Uz stru\u010dno pravno savjetovanje izbjegavate financijske nedostatke i stvarate poreznu jasno\u0107u prije potpisivanja ugovora. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Besplatne prve konzultacije\"><span class=\"mr-cta-link-normal\">Sada odaberite \u017eeljeni termin:<\/span><span class=\"mr-cta-link-bold\">Besplatne prve konzultacije<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u010cesto postavljana pitanja \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6b30bb7b \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u0160to zna\u010di \u201eporez na dohodak od nekretnina\u201c i koja porezna stopa vrijedi?<\/span><\/div><div class=\"uagb-faq-content\"><p>ImmoESt je poseban oblik poreza na dohodak koji predvi\u0111a pau\u0161alnu poreznu stopu od 30 % na dobit od prodaje.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kada vrijedi oslobo\u0111enje za glavno prebivali\u0161te?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ovo oslobo\u0111enje vrijedi ako se najmanje dvije godine neprekidno od kupnje ili pet godina unutar zadnjih deset godina stvarno stanovalo kao glavno prebivali\u0161te \u2013 prodaja mora objasniti ovo prethodno razdoblje kori\u0161tenja.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a94426e6 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Pod kojim pretpostavkama otpada porez zbog oslobo\u0111enja proizvo\u0111a\u010da?<\/span><\/div><div class=\"uagb-faq-content\"><p>Prodavatelj je morao <strong>sam izgraditi<\/strong> zgradu \u2013 tako\u0111er putem naloga za gradnju \u2013, snositi financijski rizik i gradnja <strong>nije smjela biti iznajmljena u zadnjih deset godina<\/strong>. Oslobo\u0111enje vrijedi samo za zgradu, ne i za zemlji\u0161te. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8ea3bdf7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Koje rizike nosi pogre\u0161an samostalni obra\u010dun?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nepotpuni ili neto\u010dni podaci ili neto\u010dni podaci npr. nedokumentirani tro\u0161kovi, pogre\u0161ne \u010dinjenice oslobo\u0111enja mogu dovesti do dodatnih zahtjeva, kaznenih dodataka ili obveza pla\u0107anja kamata.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9918d281 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kako se mogu izbje\u0107i porezne pogre\u0161ke?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pa\u017eljiva dokumentacija tro\u0161kova nabave i promid\u017ebe kao i pravovremena provjera mogu\u0107ih oslobo\u0111enja putem pravne pomo\u0107i su neophodni kako bi se smanjili porezni rizici.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-906d4035 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kako se razlikuje \u201estara imovina\u201c od \u201enove imovine\u201c?<\/span><\/div><div class=\"uagb-faq-content\"><p>Stara imovina se odnosi na nekretnine koje su nabavljene prije 31. o\u017eujka 2002. Novi objekti, s druge strane, dopu\u0161taju odbitak stvarnih tro\u0161kova od prihoda. <\/p><\/div><\/div><\/div>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"Porez na dohodak od nekretnina Tko proda nekretninu i pritom ostvari dobit, u mnogim slu\u010dajevima mora platiti porez na dohodak od nekretnina. Pri prodaji zemlji\u0161ta, ku\u0107e ili stana u vlasni\u0161tvu &#8230;","protected":false},"author":24,"featured_media":47289,"parent":45425,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[879,729],"tags":[],"class_list":["post-47287","page","type-page","status-publish","has-post-thumbnail","hentry","category-pravo","category-pravo-nekretnina"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/hr\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Porez na dohodak od nekretnina Tko proda nekretninu i pritom ostvari dobit, u mnogim slu\u010dajevima mora platiti porez na dohodak od nekretnina. Pri prodaji zemlji\u0161ta, ku\u0107e ili stana u vlasni\u0161tvu ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/47287","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/comments?post=47287"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/47287\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/45425"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/media\/47289"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/media?parent=47287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/categories?post=47287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/tags?post=47287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}