{"id":12196,"date":"2021-10-07T18:42:42","date_gmt":"2021-10-07T18:42:42","guid":{"rendered":"https:\/\/panoramagroup.hr\/?page_id=12196"},"modified":"2025-07-07T10:59:06","modified_gmt":"2025-07-07T10:59:06","slug":"porezi","status":"publish","type":"page","link":"https:\/\/panoramagroup.hr\/sl\/porezi\/","title":{"rendered":"Davki v RH"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"12196\" class=\"elementor elementor-12196\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2eed4de elementor-section-full_width qodef-elementor-content-grid elementor-section-height-default elementor-section-height-default\" data-id=\"2eed4de\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-81bceba\" data-id=\"81bceba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b18a6f elementor-widget__width-initial elementor-widget elementor-widget-halstein_core_section_title\" data-id=\"8b18a6f\" data-element_type=\"widget\" data-widget_type=\"halstein_core_section_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-section-title qodef-alignment--left\">\n\t\t<h6 class=\"qodef-m-tagline\" >\n\t\tSvetovanje\t<\/h6>\n\t\t<h2 class=\"qodef-m-title\" >\n\t\t\t\t\tDavki v RH\t\t\t<\/h2>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ec16cf elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"1ec16cf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f065f02\" data-id=\"f065f02\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47857a9 elementor-widget elementor-widget-text-editor\" data-id=\"47857a9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 17-10-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Dav\u010dne obveznosti za tuje investitorje ter fizi\u010dne in pravne osebe s prebivali\u0161\u010dem v Republiki Hrva\u0161ki igrajo klju\u010dno vlogo pri oblikovanju okvira poslovanja na trgu luksuznih nepremi\u010dnin na Hrva\u0161kem. Za tuje investitorje je razumevanje kompleksnosti dav\u010dnega sistema nujno za pravilno na\u010drtovanje in upravljanje finan\u010dnih virov.<\/p><p>Od prometa nepremi\u010dnin se obra\u010duna davek na promet nepremi\u010dnin po stopnji 3 % oziroma davek na dodano vrednost po stopnji 25 %. Davek na promet nepremi\u010dnin se pla\u010da, \u010de DDV od nepremi\u010dnine ni pla\u010dan.<\/p><p><b>Kdo in kdaj pla\u010da davek na promet z nepremi\u010dninami?<\/b><\/p><p>Zavezanec za DPN je pridobitelj \u2013 pravna ali fizi\u010dna oseba, ki kupi ali pridobi nepremi\u010dnino z darilom, zamenjavo, dedovanjem ali kako druga\u010de. PNP se izpla\u010da na podlagi odlo\u010dbe dav\u010dne uprave in na podlagi pogodbe, ki jo dav\u010dni upravi predlo\u017ei notar, ki je overil pogodbo o prodaji\/darilu\/zamenjavi nepremi\u010dnine.<\/p><p>Predpisane so tudi oprostitve pla\u010dila DPN. V gospodarskem prometu se DPN ne izpla\u010da ob vpisu nepremi\u010dnine v dru\u017ebo, ko se nepremi\u010dnina pridobi v postopku pripojitve in delitve dru\u017eb. DPN ne pla\u010duje: enote lokalne in regionalne samouprave, dr\u017eavni organi, ustanove, katerih edini ustanovitelj je Republika Hrva\u0161ka ali JLP(R)S, ustanove in fundacije, vse pravne osebe, katerih edini ustanovitelj je Republika Hrva\u0161ka, Red. Navzkri\u017ene in nepridobitne pravne osebe, registrirane za zagotavljanje humanitarne pomo\u010di v skladu s posebnim predpisom, diplomatsko-konzularna predstavni\u0161tva tuje dr\u017eave pod pogojem vzajemnosti in mednarodne organizacije, za katere je z mednarodno pogodbo dogovorjena oprostitev pla\u010dila DPN in druge osebe, navedene v dolo\u010dbah zakona o davku na nepremi\u010dnine.<\/p><p><b>Nepremi\u010dnine, ki so predmet DDV<\/b><\/p><p>Dav\u010dni zavezanec, vpisan v register zavezancev za DDV, je dol\u017ean obra\u010dunati DDV po stopnji 25 % od dobavljene nepremi\u010dnine, razen v primeru predpisanih oprostitev.<\/p><p>Dobave so opro\u0161\u010dene pla\u010dila DDV:<\/p><ul><li>objektov ali njihovih delov in zemlji\u0161\u010d, na katerih se nahajajo, razen pri dobavah pred prvo vselitvijo oziroma uporabo ali pri dobavah, pri katerih od datuma prve vselitve oziroma uporabe do datuma naslednje dobave ni minilo ve\u010d kot dve leti,<\/li><li>kmetijsko zemlji\u0161\u010de in vsa druga zemlji\u0161\u010da, razen gradbenih.<\/li><\/ul><p>Dav\u010dni zavezanec je torej dol\u017ean obra\u010dunati DDV od dobavljenih:<\/p><ul><li>stavbno zemlji\u0161\u010de,<\/li><li>novogradnje pred prvo vselitvijo oziroma uporabo, njihove dele in zemlji\u0161\u010da, na katerih se nahajajo, ter<\/li><li>stavbe, pri katerih od datuma prve uporabe do datuma naslednje dobave ni minilo ve\u010d kot dve leti,<\/li><li>Roh-bau objekti in<\/li><li>rekonstruirane stavbe, \u010de so stro\u0161ki rekonstrukcije v preteklih dveh letih pred dobavo vi\u0161ji od 50 % prodajne cene.<\/li><\/ul><p>Obvladovanje teh dav\u010dnih obveznosti zahteva skrbno spremljanje sprememb zakonodaje in posvetovanje s strokovnjaki. Na\u0161a storitev vklju\u010duje zagotavljanje natan\u010dnih informacij o dav\u010dnih obveznostih, analizo zadnjih zakonodajnih sprememb in personalizirane strategije, ki bodo strankam omogo\u010dile optimalno obvladovanje dav\u010dnih vidikov njihovih nalo\u017eb v luksuzne nepremi\u010dnine na hrva\u0161kem trgu.<\/p><p>\u00a0<\/p><p><div class=\"forminator-ui forminator-custom-form forminator-custom-form-13793 forminator-design--material  forminator_ajax\" data-forminator-render=\"0\" data-form=\"forminator-module-13793\" data-uid=\"6a1bb9302cf41\"><br\/><\/div><form\n\t\t\t\tid=\"forminator-module-13793\"\n\t\t\t\tclass=\"forminator-ui forminator-custom-form forminator-custom-form-13793 forminator-design--material  forminator_ajax\"\n\t\t\t\tmethod=\"post\"\n\t\t\t\tdata-forminator-render=\"0\"\n\t\t\t\tdata-form-id=\"13793\"\n\t\t\t\t\n\t\t\t\tdata-design=\"material\"\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\tdata-grid=\"open\"\n\t\t\t\t\n\t\t\t\t\n\t\t\t\tstyle=\"display: 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Za strane investitore, razumijevanje kompleksnosti poreznog sustava nu\u017eno je radi pravilnog planiranja i upravljanja financijskim resursima. Na promet nekretnina pla\u0107a se\u00a0porez na promet [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"class_list":["post-12196","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/panoramagroup.hr\/sl\/wp-json\/wp\/v2\/pages\/12196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/panoramagroup.hr\/sl\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/panoramagroup.hr\/sl\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/panoramagroup.hr\/sl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/panoramagroup.hr\/sl\/wp-json\/wp\/v2\/comments?post=12196"}],"version-history":[{"count":7,"href":"https:\/\/panoramagroup.hr\/sl\/wp-json\/wp\/v2\/pages\/12196\/revisions"}],"predecessor-version":[{"id":13817,"href":"https:\/\/panoramagroup.hr\/sl\/wp-json\/wp\/v2\/pages\/12196\/revisions\/13817"}],"wp:attachment":[{"href":"https:\/\/panoramagroup.hr\/sl\/wp-json\/wp\/v2\/media?parent=12196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}