TFL Vsebine / Revija SIR*IUS

Taxation of immovable property with VAT and Real Estate Transfer Tax – part II

Transakcije z nepremičninami imajo posledice z vidika davka na dodano vrednost (DDV) za davčne zavezance tako pri nakupu, ko morajo presojati izpolnjevanje pogojev za morebitni odbitek vstopnega DDV-ja, kot pri prodaji, ko morajo uporabiti ustrezno davčno stopnjo ali oprostitev ter pravilno določiti plačnika davka. Pri tem je treba upoštevati pravila, ki se nanašajo na dobavo blaga, ali pa pravila, ki veljajo pri opravljanju storitev. Pri dobavi kmetijskih in gozdnih zemljišč ter starih objektov oz. delov objektov s pripadajočimi zemljišči se načeloma uporabi oprostitev, dobava stavbnih zemljišč ter novih objektov oz. delov objektov s pripadajočimi zemljišči pa je obdavčena. Pri davčni stopnji je treba proučiti, ali se morda lahko uporabi nižja stopnja DDV-ja za stanovanja. V primeru storitev v zvezi z nepremičninami je prvi ključni korak pravilna določitev kraja obdavčitve, nato pa uporaba morebitne oprostitve. Še posebej zahtevna je obravnava oddajanja nepremičnin v najem. Hkrati je treba pri nepremičninskih transakcijah upoštevati še vidik davka na promet nepremičnin (DPN), saj je pri prodaji nepremičnine prodajalec zavezanec za plačilo tega davka, razen pri prodaji nepremičnine, od katere je treba obračunati in plačati DDV. Pri vsaki transakciji z nepremičnino je treba presoditi vidik obeh davkov. V prvem delu prispevka sem obravnavala dobavo nepremičnin in uvodna pravila v zvezi s storitvami. V drugem delu pa predstavljam natančnejša pravila o storitvah v zvezi z nepremičninami, odbitku vstopnega DDV-ja od nepremičnin ter obdavčenje z DPN-jem.

Real estate transactions have VAT consequences for taxable persons both on the purchase side, when they have to assess the fulfilment of the conditions for a possible deduction of input VAT, as well as on the sales side, when they need to apply the appropriate tax rate or exemption and correctly determine the person liable to pay the tax. It is thereby necessary to follow the rules relating to the supply of goods as well as the rules applicable in the case of the provision of services. For the supply of agricultural and forestland, as well as old buildings or parts of buildings with the associated land, a tax exemption generally applies, whereas the supply of building land and new buildings or their parts is taxed. As far as the tax rate is concerned, it is necessary to examine whether the lower rate for apartments may be used. In the case of real estate services, the first key step is the correct determination of the place of taxation, followed by the correct application of exemption rules. Especially demanding is the treatment of rental. At the same time, real estate transactions must also be assessed from the point of view of the Real Estate Transfer Tax (RETT), as the seller is liable for the payment of this tax, except if the transaction was subject to VAT. In case of each real estate transaction, it is therefore necessary to assess the aspect of both taxes. In the first part of the article, I dealt with supplies of immovables and provided introductory rules regarding services. In the second part of the paper, more detailed rules on services, the deduction of input VAT and taxation with RETT are provided.