{"id":48591,"date":"2025-08-08T08:03:25","date_gmt":"2025-08-08T06:03:25","guid":{"rendered":"https:\/\/harlander-partner.eu\/dedicske-pravo-zabezpecenie\/dan-z-nadobudnutia-nehnutelnosti-v-dedicskom-prave\/"},"modified":"2025-11-25T14:25:57","modified_gmt":"2025-11-25T13:25:57","slug":"dan-z-nadobudnutia-nehnutelnosti-v-dedicskom-prave","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sk\/dedicske-pravo-zabezpecenie\/dan-z-nadobudnutia-nehnutelnosti-v-dedicskom-prave\/","title":{"rendered":"Da\u0148 z nadobudnutia nehnute\u013enost\u00ed v dedi\u010dskom pr\u00e1ve"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Da\u0148 z nadobudnutia nehnute\u013enost\u00ed v dedi\u010dskom pr\u00e1ve<\/h2><ul><li><a href=\"#h-grunderwerbssteuer-im-erbrecht\" data-level=\"2\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed v dedi\u010dskom pr\u00e1ve<\/a><\/li><li><a href=\"#h-zeitpunkt-der-falligkeit\" data-level=\"2\">Okamih splatnosti<\/a><\/li><li><a href=\"#h-hohe-der-grunderwerbssteuer-im-erbfall\" data-level=\"2\">V\u00fd\u0161ka dane z nadobudnutia nehnute\u013enost\u00ed v pr\u00edpade dedenia<\/a><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Z\u00e1klad dane:<\/a><\/li><li><a href=\"#h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\" data-level=\"2\">Odklad alebo spl\u00e1tkov\u00fd kalend\u00e1r dane z nadobudnutia nehnute\u013enost\u00ed<\/a><\/li><li><a href=\"#h-steuerfreie-erwerbe\" data-level=\"2\">Nadobudnutia osloboden\u00e9 od dane<\/a><\/li><li><a href=\"#h-eintragungsgebuhr-in-das-grundbuch\" data-level=\"2\">Poplatok za z\u00e1pis do katastra nehnute\u013enost\u00ed<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u010casto kladen\u00e9 ot\u00e1zky \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbssteuer-im-erbrecht\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed v dedi\u010dskom pr\u00e1ve<\/h2>\n\n<p class=\"wp-block-paragraph\">Ak nehnute\u013enos\u0165 prech\u00e1dza dedi\u010dstvom, \u010dasto sa vyn\u00e1ra ot\u00e1zka, \u010di pritom vznik\u00e1 da\u0148 z nadobudnutia nehnute\u013enost\u00ed. Odpove\u010f nie je v\u017edy jednozna\u010dn\u00e1, preto\u017ee nie ka\u017ed\u00e9 nadobudnutie z d\u00f4vodu smrti je osloboden\u00e9 od dane. Kto tu nespr\u00e1vne pl\u00e1nuje alebo kon\u00e1 pr\u00edli\u0161 neskoro, riskuje zbyto\u010dn\u00e9 n\u00e1klady.  <\/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 class=\"wp-block-paragraph\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed je v z\u00e1sade splatn\u00e1 pri ka\u017edom nadobudnut\u00ed pozemku, teda aj vtedy, ak prechod vlastn\u00edctva nastane prostredn\u00edctvom <strong>dedi\u010dstva, odkazu alebo darovania pre pr\u00edpad smrti<\/strong><\/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\/Grunderwerbsteuer-im-Erbrecht-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp\" alt=\"Aj pri deden\u00ed nehnute\u013enost\u00ed vznik\u00e1 da\u0148 z nadobudnutia nehnute\u013enost\u00ed. Informujte sa teraz a vyhnite sa n\u00e1kladn\u00fdm chyb\u00e1m.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-zeitpunkt-der-falligkeit\">Okamih splatnosti<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed vznik\u00e1 v\u017edy, ke\u010f pozemok, dom alebo byt prech\u00e1dza na in\u00fa osobu. To plat\u00ed aj pre: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>nadobudnutie prostredn\u00edctvom <strong><a href=\"https:\/\/harlander-partner.eu\/sk\/dedicske-pravo-zabezpecenie\/zakonne-dedenie\/\">z\u00e1konn\u00e9ho dedenia<\/a><\/strong><\/li>\n\n\n\n<li><strong>z\u00e1vetn\u00e9 ustanovenia<\/strong> (napr. <a href=\"https:\/\/harlander-partner.eu\/sk\/dedicske-pravo-zabezpecenie\/odkaz\/\" target=\"_blank\" rel=\"noreferrer noopener\">odkaz<\/a>,<a href=\"https:\/\/harlander-partner.eu\/sk\/dedicske-pravo-zabezpecenie\/zavet\/\"> z\u00e1vet<\/a>)<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/harlander-partner.eu\/sk\/dedicske-pravo-zabezpecenie\/darovanie-pre-pripad-smrti\/\" target=\"_blank\" rel=\"noreferrer noopener\">Darovania pre pr\u00edpad smrti<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">D\u00f4le\u017eit\u00e9: Da\u0148ov\u00e1 povinnos\u0165 nevznik\u00e1 <strong>smr\u0165ou<\/strong>, ale a\u017e <a href=\"https:\/\/harlander-partner.eu\/sk\/dedicske-pravo-zabezpecenie\/potvrdenie-dedicstva\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>potvrden\u00edm dedi\u010dstva<\/strong> <\/a>nehnute\u013enosti. Ak sa nehnute\u013enos\u0165 pred\u00e1 predt\u00fdm v r\u00e1mci dedi\u010dsk\u00e9ho konania, da\u0148 vznik\u00e1 kupuj\u00facemu. <\/p>\n\n<p class=\"wp-block-paragraph\">Okrem toho \u00a7 1 z\u00e1kona o dani z nadobudnutia nehnute\u013enost\u00ed (GrEStG) uv\u00e1dza \u010fal\u0161ie zdanite\u013en\u00e9 transakcie, ktor\u00e9 m\u00f4\u017eu nasta\u0165 aj v s\u00favislosti s dedi\u010dstvom, ako napr\u00edklad post\u00fapenie n\u00e1roku na prevod vlastn\u00edctva, nadobudnutie opr\u00e1vnenia na zhodnotenie, zmena spolo\u010dn\u00edka alebo zl\u00fa\u010denie najmenej 95 % podielov v spolo\u010dnosti vlastniacej nehnute\u013enosti.<\/p>\n\n<p class=\"wp-block-paragraph\">\u010eal\u0161ie inform\u00e1cie o zdanite\u013en\u00fdch nadob\u00fadac\u00edch transakci\u00e1ch n\u00e1jdete na na\u0161ej <a href=\"https:\/\/harlander-partner.eu\/sk\/pravo-nehnutelnosti\/dan-z-nadobudnutia-nehnutelnosti\/\" target=\"_blank\" rel=\"noreferrer noopener\">v\u0161eobecnej str\u00e1nke o dani z nadobudnutia nehnute\u013enost\u00ed<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-der-grunderwerbssteuer-im-erbfall\">V\u00fd\u0161ka dane z nadobudnutia nehnute\u013enost\u00ed v pr\u00edpade dedenia<\/h2>\n\n<p class=\"wp-block-paragraph\">Pri bezodplatnom nadobudnut\u00ed dedi\u010dstvom v r\u00e1mci zv\u00fdhodnen\u00e9ho rodinn\u00e9ho kruhu sa uplat\u0148uje <strong>stup\u0148ovit\u00e1 sadzba<\/strong>. Da\u0148 sa vypo\u010d\u00edta pomerne takto: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>3,5 %<\/strong> pre v\u0161etky sumy presahuj\u00face t\u00fato hranicu<\/li>\n\n\n\n<li><strong>0,5 %<\/strong> pre prv\u00fdch <strong>250 000 \u20ac<\/strong> z hodnoty pozemku<\/li>\n\n\n\n<li><strong>2,0 %<\/strong> pre \u010fal\u0161\u00edch <strong>150 000 \u20ac<\/strong> (teda \u010das\u0165 medzi 250 001 \u20ac a 400 000 \u20ac)<\/li>\n\n\n\n<li>Pri <strong>prevodoch podnikov<\/strong> v r\u00e1mci rodiny plat\u00ed dodato\u010dne <strong>oslobodenie od dane vo v\u00fd\u0161ke 900 000 \u20ac<\/strong>, pri <strong>po\u013enohospod\u00e1rskych a lesn\u00fdch pozemkoch<\/strong> je to 365 000 \u20ac.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Okrem bezodplatn\u00fdch nadob\u00fadac\u00edch transakci\u00ed existuj\u00fa aj <strong>\u010diasto\u010dne odplatn\u00e9 nadobudnutia<\/strong>. Ak je protiplnenie medzi 30 % a 70 % hodnoty pozemku, uplat\u0148uje sa pomerne stup\u0148ovit\u00e1 sadzba aj v\u0161eobecn\u00e1 sadzba 3,5 %. Pri protiplnen\u00ed vy\u0161\u0161om ako 70 % plat\u00ed pln\u00e1 sadzba dane.  <\/p>\n\n<p class=\"wp-block-paragraph\">Za <strong>protiplnenie<\/strong> sa pova\u017euje ka\u017ed\u00e9 dohodnut\u00e9 plnenie, ktor\u00e9 nadob\u00fadate\u013e poskytuje za z\u00edskanie nehnute\u013enosti, ako napr\u00edklad k\u00fapna cena, prevzatie dlhov alebo zriadenie pr\u00e1va b\u00fdvania v prospech prev\u00e1dzate\u013ea.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pozor<\/strong>: T\u00e1to sadzba plat\u00ed len pre nadobudnutia v <strong>\u00fazko definovanom rodinnom kruhu<\/strong>, napr. man\u017eelia, deti, vn\u00fa\u010dat\u00e1, rodi\u010dia, s\u00farodenci, netere\/synovci, pest\u00fani alebo nevlastn\u00e9 deti, ako aj partneri \u017eij\u00faci v spolo\u010dnej dom\u00e1cnosti.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Z\u00e1klad dane:<\/h2>\n\n<p class=\"wp-block-paragraph\">V\u00fdpo\u010det dane sa riadi <strong>trhovou hodnotou<\/strong> nehnute\u013enosti v \u010dase potvrdenia dedi\u010dstva. Takzvan\u00e1 <strong>hodnota pozemku<\/strong> sa ur\u010duje na z\u00e1klade modelu alebo znaleck\u00e9ho posudku.   <\/p>\n\n<blockquote class=\"wp-block-quote\">\n<p class=\"wp-block-paragraph\">Pri po\u013enohospod\u00e1rskych a lesn\u00fdch pozemkoch zost\u00e1va rozhoduj\u00faca jednotkov\u00e1 hodnota, pokia\u013e plocha sl\u00fa\u017ei priamo po\u013enohospod\u00e1rskemu pr\u00edjmu. <strong>Je d\u00f4le\u017eit\u00e9 rozli\u0161ova\u0165 medzi pozemkov\u00fdm majetkom a po\u013enohospod\u00e1rskym, resp. lesn\u00fdm majetkom:<\/strong> Pozemky, ktor\u00e9 sa vyu\u017e\u00edvaj\u00fa v\u00fdlu\u010dne na po\u013enohospod\u00e1rske alebo lesn\u00e9 \u00fa\u010dely, patria k po\u013enohospod\u00e1rskemu a lesn\u00e9mu majetku. V\u0161etky ostatn\u00e9 nehnute\u013enosti spadaj\u00fa pod pozemkov\u00fd majetok. Toto zaradenie m\u00e1 priamy vplyv na z\u00e1klad dane a sadzbu dane.  <\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\"><strong>Pr\u00edklad<\/strong><br\/>Ak syn zded\u00ed rodi\u010dovsk\u00fd dom s trhovou hodnotou 300 000 \u20ac, da\u0148 z nadobudnutia nehnute\u013enost\u00ed je:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>0,5 % z 250 000 \u20ac = 1 250 \u20ac<\/li>\n\n\n\n<li>2,0 % z 50 000 \u20ac = 1 000 \u20ac<br\/>\u2192 <strong>Celkov\u00e1 da\u0148: 2 250 \u20ac<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\">Odklad alebo spl\u00e1tkov\u00fd kalend\u00e1r dane z nadobudnutia nehnute\u013enost\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Za ur\u010dit\u00fdch podmienok z\u00e1kon umo\u017e\u0148uje <strong>platbu v piatich ro\u010dn\u00fdch spl\u00e1tkach<\/strong>, napr. pri n\u00edzkej likvidite alebo spolo\u010denstv\u00e1ch dedi\u010dov. Predpokladom je, \u017ee sa uplat\u0148uje <strong>sadzba 0,5 %<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerfreie-erwerbe\">Nadobudnutia osloboden\u00e9 od dane<\/h2>\n\n<p class=\"wp-block-paragraph\">Od dane z nadobudnutia nehnute\u013enost\u00ed s\u00fa osloboden\u00e9 najm\u00e4:<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Prevody v pr\u00edpade smrti na <strong>man\u017eelov alebo registrovan\u00fdch partnerov<\/strong> t\u00fdkaj\u00face sa hlavn\u00e9ho bydliska, ak <strong>obytn\u00e1 plocha nepresahuje 150 m\u00b2<\/strong><\/li>\n\n\n\n<li>Nadobudnutia prostredn\u00edctvom <strong>verejnoprospe\u0161n\u00fdch<\/strong>, charitat\u00edvnych alebo cirkevn\u00fdch <strong>in\u0161tit\u00faci\u00ed<\/strong><\/li>\n\n\n\n<li>Vyvlastnenia alebo prevody na <strong>zabr\u00e1nenie \u00faradn\u00fdm z\u00e1sahom<\/strong><\/li>\n\n\n\n<li><strong>Bagate\u013en\u00e9 limity:<\/strong> \u017eiadna da\u0148ov\u00e1 povinnos\u0165, ak z\u00e1klad dane nepresahuje 1 100 \u20ac (pri rozdelen\u00ed nehnute\u013enosti do 2 000 \u20ac)<\/li>\n\n\n\n<li><strong>Oslobodenie od dane pre podnik: <\/strong>900 000 \u20ac pre pozemkov\u00fd majetok alebo 360 000 \u20ac pre po\u013enohospod\u00e1rsky a lesn\u00fd majetok pri bezodplatn\u00fdch transakci\u00e1ch<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-eintragungsgebuhr-in-das-grundbuch\">Poplatok za z\u00e1pis do katastra nehnute\u013enost\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Z\u00e1pis do katastra nehnute\u013enost\u00ed je mo\u017en\u00fd len vtedy, ak da\u0148ov\u00fd \u00farad predt\u00fdm vydal <strong>potvrdenie o bez\u00fahonnosti pod\u013ea <\/strong><a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\"><strong>\u00a7 160 BAO<\/strong> <\/a>. Toto potvrdenie z\u00edskate, ak bola da\u0148 z nadobudnutia nehnute\u013enost\u00ed riadne zaplaten\u00e1 alebo ak \u017eiadna tak\u00e1to da\u0148 nevznikla. <\/p>\n\n<p class=\"wp-block-paragraph\">Pre ur\u010dit\u00e9 skupiny nadob\u00fadate\u013eov je <strong>poplatok za z\u00e1pis<\/strong>:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>1,1 % z trhovej hodnoty<\/strong> (pre tretie strany)<\/li>\n\n\n\n<li><strong>1,1 % z trojn\u00e1sobku jednotkovej hodnoty<\/strong> (pre rodinn\u00fdch pr\u00edslu\u0161n\u00edkov, man\u017eelov, partnerov \u017eij\u00facich v spolo\u010dnej dom\u00e1cnosti)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Va\u0161e v\u00fdhody s pr\u00e1vnou podporou<\/h2>\n\n<p class=\"wp-block-paragraph\">Prever\u00edme pre V\u00e1s:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u010di ste povinn\u00ed plati\u0165 da\u0148 z nadobudnutia nehnute\u013enost\u00ed<\/li>\n\n\n\n<li>\u010di sa uplat\u0148uje oslobodenie alebo zv\u00fdhodnenie<\/li>\n\n\n\n<li>ak\u00fd z\u00e1klad dane a ak\u00e1 sadzba sa maj\u00fa pou\u017ei\u0165<\/li>\n\n\n\n<li>ak\u00e9 lehoty, \u017eiadosti a dokumenty je potrebn\u00e9 dodr\u017ea\u0165<\/li>\n<\/ul>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia\"><span class=\"mr-cta-link-normal\">Vyberte si preferovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u010casto kladen\u00e9 ot\u00e1zky \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\">Vznik\u00e1 da\u0148 z nadobudnutia nehnute\u013enost\u00ed pri ka\u017edom dedi\u010dstve?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00c1no. Akon\u00e1hle v r\u00e1mci dedi\u010dsk\u00e9ho konania prejde nehnute\u013enos\u0165 na fyzick\u00fa osobu, vznik\u00e1 da\u0148 z nadobudnutia nehnute\u013enost\u00ed. Nadobudnutie prostredn\u00edctvom z\u00e1konn\u00e9ho dedenia, odkazu alebo darovania pre pr\u00edpad smrti je zdanite\u013en\u00e9, pokia\u013e sa neuplat\u0148uje z\u00e1konn\u00e9 oslobodenie.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e5d804a7 \" 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\">Kedy sa mus\u00ed zaplati\u0165 da\u0148 z nadobudnutia nehnute\u013enost\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da\u0148ov\u00e1 povinnos\u0165 nevznik\u00e1 smr\u0165ou, ale a\u017e potvrden\u00edm dedi\u010dstva. Platba mus\u00ed by\u0165 v z\u00e1sade vykonan\u00e1 pred z\u00e1pisom do katastra nehnute\u013enost\u00ed. Na to je potrebn\u00e9 potvrdenie o bez\u00fahonnosti od da\u0148ov\u00e9ho \u00faradu.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ee87113c \" 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\">M\u00f4\u017eem da\u0148 zaplati\u0165 aj na spl\u00e1tky?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00c1no, pokia\u013e nadobudnutie prebieha v r\u00e1mci zv\u00fdhodnen\u00e9ho rodinn\u00e9ho kruhu a uplat\u0148uje sa sadzba 0,5 %. V takomto pr\u00edpade je mo\u017en\u00e1 platba na spl\u00e1tky a\u017e v piatich rovnak\u00fdch ro\u010dn\u00fdch sum\u00e1ch. Je potrebn\u00e1 \u017eiados\u0165 na da\u0148ov\u00fd \u00farad.  <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Da\u0148 z nadobudnutia nehnute\u013enost\u00ed v dedi\u010dskom pr\u00e1ve Ak nehnute\u013enos\u0165 prech\u00e1dza dedi\u010dstvom, \u010dasto sa vyn\u00e1ra ot\u00e1zka, \u010di pritom vznik\u00e1 da\u0148 z nadobudnutia nehnute\u013enost\u00ed. Odpove\u010f nie je v\u017edy jednozna\u010dn\u00e1, preto\u017ee nie ka\u017ed\u00e9 &#8230;","protected":false},"author":25,"featured_media":48593,"parent":43404,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[758],"tags":[],"class_list":["post-48591","page","type-page","status-publish","has-post-thumbnail","hentry","category-dedicske-pravo-zabezpecenie"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/sk\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Da\u0148 z nadobudnutia nehnute\u013enost\u00ed v dedi\u010dskom pr\u00e1ve Ak nehnute\u013enos\u0165 prech\u00e1dza dedi\u010dstvom, \u010dasto sa vyn\u00e1ra ot\u00e1zka, \u010di pritom vznik\u00e1 da\u0148 z nadobudnutia nehnute\u013enost\u00ed. Odpove\u010f nie je v\u017edy jednozna\u010dn\u00e1, preto\u017ee nie ka\u017ed\u00e9 ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/48591","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/comments?post=48591"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/48591\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/43404"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/media\/48593"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/media?parent=48591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/categories?post=48591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/tags?post=48591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}