{"id":931,"date":"2023-02-08T22:47:46","date_gmt":"2023-02-09T01:47:46","guid":{"rendered":"https:\/\/noticias-gerais.online\/?p=931"},"modified":"2023-03-01T08:06:19","modified_gmt":"2023-03-01T11:06:19","slug":"imposto-sobre-doacao","status":"publish","type":"post","link":"https:\/\/noticias-gerais.online\/sk\/imposto-sobre-doacao\/","title":{"rendered":"<strong>Da\u0148 z darovania<\/strong>"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Da\u0148 z darovania, skr\u00e1tene ITCMD, je jednou z najbe\u017enej\u0161\u00edch dan\u00ed, ktor\u00e9 s\u00fa v s\u00fa\u010dasnosti k dispoz\u00edcii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V s\u00favislosti s t\u00fdm v\u0161ak vyvst\u00e1va ve\u013ea ot\u00e1zok a prostredn\u00edctvom tohto obsahu v\u00e1m cel\u00fd proces zjednodu\u0161\u00edme.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u010fme?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u010co je da\u0148 z darovania a ako funguje?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/02\/Contabilidade-Imposto-de-Renda-1080-\u00d7-350-px-500-\u00d7-350-px.jpg\" alt=\"\" class=\"wp-image-1545\" width=\"527\" height=\"370\" srcset=\"https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/02\/Contabilidade-Imposto-de-Renda-1080-\u00d7-350-px-500-\u00d7-350-px.jpg 500w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/02\/Contabilidade-Imposto-de-Renda-1080-\u00d7-350-px-500-\u00d7-350-px-300x210.jpg 300w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/02\/Contabilidade-Imposto-de-Renda-1080-\u00d7-350-px-500-\u00d7-350-px-150x105.jpg 150w\" sizes=\"auto, (max-width: 527px) 100vw, 527px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Zn\u00e1mej\u0161\u00ed pod svojou skratkou <a href=\"https:\/\/pt.wikipedia.org\/wiki\/Imposto_de_transmiss%C3%A3o_causa_mortis_e_doa%C3%A7%C3%A3o\" target=\"_blank\" rel=\"noopener\">ITCMD<\/a>, Da\u0148 z dedi\u010dstva a darovania je da\u0148 vyberan\u00e1 z dedi\u010dstva a darovania.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V tomto pr\u00edpade m\u00f4\u017ee k zdaneniu d\u00f4js\u0165 dvoma sp\u00f4sobmi, bu\u010f \u0161t\u00e1tom, alebo feder\u00e1lnym okresom.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sadzby dane sa preto v jednotliv\u00fdch \u0161t\u00e1toch l\u00ed\u0161ia. Ak teda \u017eijete v S\u00e3o Paule, va\u0161a sadzba dane sa bude l\u00ed\u0161i\u0165 od sadzby dane pre niekoho, kto \u017eije v Minas Gerais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148 v tomto pr\u00edpade vznik\u00e1 v\u017edy, ke\u010f dostanete nehnute\u013enos\u0165 z d\u00f4vodu \u00famrtia vlastn\u00edka.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jednou z najv\u00e4\u010d\u0161\u00edch ot\u00e1zok je ur\u010dite darovanie pe\u0148az\u00ed alebo in\u00e9ho druhu tovaru, ke\u010f\u017ee existuj\u00fa pochybnosti o tom, \u010di existuje da\u0148 z darovania alebo nie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Odpove\u010f je \u00e1no, aj ke\u010f ide o dar v hotovosti, da\u0148 sa mus\u00ed zaplati\u0165.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Platba sa zvy\u010dajne uskuto\u010dn\u00ed v not\u00e1rskom \u00farade pri dokon\u010den\u00ed procesu regulariz\u00e1cie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kto plat\u00ed da\u0148 z darovania?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148 z darovania plat\u00ed pr\u00edjemca majetku bez oh\u013eadu na to, \u010do sa daruje.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak sa jeden z dedi\u010dov rozhodne vzda\u0165 sa svojho dedi\u010dsk\u00e9ho podielu, toto zrieknutie sa bude tie\u017e zda\u0148ova\u0165.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aby sa tak stalo, bude darovan\u00fd a ostatn\u00ed dedi\u010dia, ktor\u00ed dostan\u00fa podiel, zaplatia pod\u013ea hodnoty.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ak\u00e1 je hodnota dane z darovania?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ako sme u\u017e spomenuli, ka\u017ed\u00fd \u0161t\u00e1t si ur\u010duje vlastn\u00fa da\u0148, pri\u010dom maxim\u00e1lny limit stanovuje feder\u00e1lny okres.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od roku 1992 vl\u00e1da stanovila, \u017ee z hodnoty darovan\u00e9ho majetku sa mus\u00ed zaplati\u0165 a\u017e 8%, \u010do sa v jednotliv\u00fdch \u0161t\u00e1toch l\u00ed\u0161i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je d\u00f4le\u017eit\u00e9 venova\u0165 tomu pozornos\u0165, preto\u017ee zatia\u013e \u010do niektor\u00e9 \u0161t\u00e1ty stanovili fixn\u00e9 hodnoty, in\u00e9 sa rozhodli pre progres\u00edvnu sadzbu dane.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Progres\u00edvne sadzby dane v r\u00e1mci procesu darovania znamenaj\u00fa, \u017ee \u010d\u00edm v\u00e4\u010d\u0161\u00ed je darovan\u00fd majetok, t\u00fdm vy\u0161\u0161ia je da\u0148, ktor\u00fa je potrebn\u00e9 zaplati\u0165.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ni\u017e\u0161ie uv\u00e1dzame niektor\u00e9 \u0161t\u00e1ty a ich dane:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bahia \u2013 Progres\u00edvna sadzba v rozmedz\u00ed od 3,51 TP3T do 81 TP3T;<\/li>\n\n\n\n<li>Feder\u00e1lny di\u0161trikt \u2013 progres\u00edvna sadzba v rozmedz\u00ed od 4% do 6%;<\/li>\n\n\n\n<li>S\u00e3o Paulo \u2013 pevn\u00e1 sadzba 4%;<\/li>\n\n\n\n<li>Santa Catarina \u2013 Progres\u00edvna sadzba od 1% do 8%;<\/li>\n\n\n\n<li>Par\u00e1 \u2013 Fixn\u00e1 sadzba 4%.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ako sa vypo\u010d\u00edta v\u00fd\u0161ka dane?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Teraz, ke\u010f viete, ako funguje da\u0148 z darovania, pozrime sa na praktick\u00fd pr\u00edklad jej uplat\u0148ovania.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Predpokladajme, \u017ee zded\u00edte dom v hodnote 500 tis\u00edc randov a u\u017e vlastn\u00edte svoj vlastn\u00fd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vzh\u013eadom na to, \u017ee \u0161t\u00e1tna sadzba dane je 4%, budete musie\u0165 zaplati\u0165 20 tis\u00edc R$ <a href=\"https:\/\/pt.wikipedia.org\/wiki\/Imposto_de_transmiss%C3%A3o_causa_mortis_e_doa%C3%A7%C3%A3o\" target=\"_blank\" rel=\"noopener\">ITCMD<\/a>, da\u0148 z darovania.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kedy nie je potrebn\u00e9 plati\u0165 da\u0148?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Hoci je da\u0148 z darovania pravidlom, v niektor\u00fdch situ\u00e1ci\u00e1ch sa nemus\u00ed uplat\u0148ova\u0165, o ktor\u00fdch budeme hovori\u0165 ni\u017e\u0161ie:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2013 Pracovn\u00fd pomer:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148 nebudete musie\u0165 plati\u0165, ak majetok, ktor\u00fd dostanete, s\u00favis\u00ed s pracovnopr\u00e1vnym vz\u0165ahom darcu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tak\u017ee, ak peniaze poch\u00e1dzaj\u00fa napr\u00edklad zo \u017eivotn\u00e9ho poistenia, nemus\u00edte ich deklarova\u0165.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Okrem toho s\u00fa od dane osloboden\u00e9 polo\u017eky ako platy, mzdy, odmeny, poplatky a in\u00e9 v\u00fdhody, na ktor\u00e9 m\u00e1 pracovn\u00edk n\u00e1rok.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je potrebn\u00e9 pripomen\u00fa\u0165, \u017ee ani d\u00f4chodkov\u00e9 d\u00e1vky, ktor\u00e9 \u010dakali na vyplatenie, nepodliehaj\u00fa zdaneniu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2013 Darovanie nehnute\u013enost\u00ed:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Existuj\u00fa dve situ\u00e1cie, ktor\u00e9 v\u00e1s m\u00f4\u017eu oslobodi\u0165 od platenia dane z darovania, ak dostanete nehnute\u013enos\u0165 ako dar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prvou po\u017eiadavkou je, \u017ee vy, ako pr\u00edjemca daru, ste predt\u00fdm nedostali viac ako jednu nehnute\u013enos\u0165 a \u017ee darovan\u00e1 nehnute\u013enos\u0165 bude pre va\u0161e vlastn\u00e9 pou\u017eitie, \u010do znamen\u00e1, \u017ee v nej budete b\u00fdva\u0165.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u010eal\u0161ou situ\u00e1ciou, v ktorej m\u00f4\u017eete by\u0165 osloboden\u00ed od platenia, je, ke\u010f nevlastn\u00edte \u017eiadnu in\u00fa nehnute\u013enos\u0165, iba nehnute\u013enos\u0165, v ktorej b\u00fdvate, a hodnota darovanej nehnute\u013enosti nie je vy\u0161\u0161ia ako 20 tis\u00edc R$.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toto je naj\u0165a\u017e\u0161ia situ\u00e1cia, preto\u017ee v dne\u0161nej dobe je zriedkav\u00e9, aby nehnute\u013enos\u0165 nest\u00e1la viac ako 20 tis\u00edc R$.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2013 Dar v natur\u00e1li\u00e1ch:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aby ste sa vyhli plateniu dane z prijat\u00e9ho pe\u0148a\u017en\u00e9ho daru, jeho suma nesmie presiahnu\u0165 2 tis\u00edc R$.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nad t\u00fato sumu je platba povinn\u00e1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Teraz, ke\u010f viete, ako funguje da\u0148 z darovania, je d\u00f4le\u017eit\u00e9 si ju d\u00e1va\u0165 pozor a vyhn\u00fa\u0165 sa plateniu viac, ako by ste mali za darovan\u00fd majetok.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak m\u00e1te \u010fal\u0161ie ot\u00e1zky, kontaktujte n\u00e1s, aby sme v\u00e1m mohli pom\u00f4c\u0165.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/noticias-gerais.online\/sk\/serasa-premium-como-consultar-o-seu-cpf\/\">Serasa Premium \u2013 V\u00fdhody<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>O imposto sobre doa\u00e7\u00e3o, que recebe a sigla ITCMD, \u00e9 um dos mais comuns que existem atualmente quando falamos de tributa\u00e7\u00e3o. Entretanto, surgem muitas d\u00favidas frente a ela e atrav\u00e9s deste conte\u00fado vamos simplificar todo esse processo para voc\u00ea. Vamos l\u00e1? O que \u00e9 e como funciona o Imposto sobre Doa\u00e7\u00e3o? Conhecido mais pela sua [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":932,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[35],"class_list":["post-931","post","type-post","status-publish","format-standard","has-post-thumbnail","category-financas","tag-recentes"],"_links":{"self":[{"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/posts\/931","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/comments?post=931"}],"version-history":[{"count":0,"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/posts\/931\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/media\/932"}],"wp:attachment":[{"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/media?parent=931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/categories?post=931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/tags?post=931"}],"curies":[{"name":"pracovn\u00fd list","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}