Matjaž K - 20.08.2007 - 13:11

" Ali prodajalec plača samo 2% na prodajno ceno nepremičnine po zakonu o davku na promet nepremičnin?"

Odvisno od tega, kako stara je nepremičnina oz. kdaj je bila prvič uporabljana.

Načeloma je transakcija dobave dobava objektov ali delov objektov in zemljišč, na katerih so objekti postavljeni oproščena plačila DDV, razen!!

če je dobava opravljena, preden so objekti ali deli objektov prvič vseljeni oziroma uporabljeni, ali če je dobava opravljena, preden potečeta dve leti od začetka prve uporabe oziroma prve vselitve;
prodaja.

V kolikor ne gre za specifično situacijo, da boste v finančni najem vzeli objekt ali del objekta, preden je bil prvič vseljen oziroma uporabljeen, ali preden bosta potečekli dve leti od začetka prve uporabe oziroma prve vselitve, bo transakcija oproščena plačila DDV. V takšnem primeru se obračuna DPN.


Glede vprašanja, da nimate pravice do odbitka:

če bi se moral obračunati DDV (npr. dobava "novega" objekta), dejstvo da nimate odbitka ne igra vloge. Obračuna se DDV.

če bi se moral obračunati DPN (npr. dobava "starega" objekta), pa dejstvo da nimate odbitka pomeni samo to, da se bo obračunal DPN (kajti izjave po 45. členU ZDDV-1, da se prodajalec in kupec oz. leasingodajalec in leasingojemalec dogovorita, da se klub oprostitvi obračuna DDV, niste v stanju podati. Izjavo lahko poda samo kupec/leasingojemalec, ki ima pravico do odbtika celotnega DDV).

sanja - 21.08.2007 - 09:13

Hvala Matjaž za izčrpen odgovor.

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