Podlieha môj príjem pri predaji nehnuteľnosti dani z príjmu?

In general, the income from real estate sell should be taxed. However, if certain conditions are met, these kinds of taxes could be exempted. The conditions of paying the real estate tax differ depending on how the real estate has come into possession, namely by purchasing, by donating or by inheriting. Did you know, that if the real estate purchased from a non-resident of the Slovak republic, whose income is liable to tax, YOU as a buyer, in the specific cases, are obliged to withhold tax of a tax advance.

Let’s start from the beginning. The income from the real estate sell is defined as an income, that resulted from signing a purchase-sell contract, created for a whole real estate sell or its part. If this income is later on taxable according to the Slovak law depends on if the conditions for tax redundance are met or not.

An important fact is also the moment of the real estate gaining. If a real estate is gained by the purchase, it is a day of the cadaster registration. In the case of inheriting, the moment of a real estate gain is considered the passing of the testator. If a real estate possession is based on a state decision, it is a day stated in the document itself. If such a date a non-existent, a possession is valid on the day of a such decision.

Zákon o dani z príjmov v ustanovení § 9 zákona o dani určuje podmienky, za ktorých je príjem z predaja nehnuteľnosti oslobodený: ¹

an income from the sale of real estate (not included in business assets) after 5 years from the date of its acquisition
an income from the sale of real estate (not included in business assets) acquired by inheritance in the direct line, if the sale occurs after 5 years have passed since the acquisition of the real estate by the testator/testators
an income from the sale of real estate included in business assets after the expiration of 5 years from its removal from business assets
from the sale of real estate issued to an authorized person according to the special regulations

In the case of the sale of a family house with a land, the fulfilment of the conditions for exemption from income tax of the sale of land and a family house is examined separately. Example from our experience, this means that in the case of the sale of a family house, the date of acquisition of the land is examined, as well as the date of acquisition of the family house whether by the purchase or the final approval of the house. For example, I am selling a family house, I acquired the land in 11/2017 and I acquired the family house by the construction and its subsequent final approval in 1/2020. From the tax point of view, my income from the sale of land is exempt from income tax, but in the case of the family house, the date of the final approval decision is being examined. As when the period of 5 years has not yet passed and the income from the sale of the family house is subject to an income tax from the sale of real estate.

Ak pri predaji svojej nehnuteľnosti nespĺňate podmienky na oslobodenie od dani z príjmu z predaja nehnuteľnosti, ste povinný si podať daňové priznanie a takýto príjem priznať a následne zdaniť sadzbou 19%. Samozrejme si môžete uplatniť vzniknuté náklady, ktoré vymedzuje zákon o dani z príjmov v ustanovení § 8 ods. 5 a uplatňujú sa v závislosti od spôsobu nadobudnutia nehnuteľnosti a účelu, na aký bola nehnuteľnosť využívaná. Napríklad si viete uplatniť náklady na obstaranie nehnuteľnosti ( ako kúpna cena, všeobecná hodnota majetku pri dedení, obstarávacia cena darcu za osobitných podmienok, zostatková cena pri majetku zaradenom v obchodnom majetku, a pod.), náklady na technické zhodnotenie nehnuteľnosti, jej úpravu a údržbu, úroky z hypotekárneho alebo stavebného úveru, náklady za službu realitnej kancelárie a podobne.

The sale of real estate by a non-resident of the Slovak Republic² má osobitné podmienky v prípade plynúceho príjmu z predaja nehnuteľnosti na území Slovenskej republiky, ktorý nie je oslobodený od dane podľa ustanovenia § 9 zákona o dani z príjmu. V prípade ak nerezident predá nehnuteľnosť na území Slovenska, zdanenie príjmov sa riadi zákonom o dani z príjmov a článkom „Zisky zo scudzenia majetku“ v príslušnej zmluve o zamedzení dvojitého zdanenia (v prípade jej existencie). Zákon určuje rozdiel pri uplatňovaní dane z príjmu na základe krajiny rezidencie predávajúceho. Nerezident SR, ktorý je zároveň rezidentom krajiny Európskej únie alebo EHP si svoju daňovú povinnosť vysporiada na území SVK po skončení zdaňovacieho obdobia. U daňovníkov, ktorí nie sú daňovými rezidentmi členských štátov Európskej únie a EHP, je slovenský platiteľ príjmu povinný z vyplácaného príjmu (z prenájmu resp. predaja) nehnuteľnosti zraziť preddavok na zabezpečenie dane. Uvedené platí za predpokladu, že predmetné príjmy nie sú od dane oslobodené v súlade so zákonom o dani z príjmov alebo podľa medzinárodnej zmluvy. Kto je nerezidentom Slovenskej republiky na základe zákona o dani z príjmu si môžete naštudovať here.

We also emphasize an important information that may surprise many of you. In the case of an income from the sale of real estate, you are also obliged to pay health insurance contributions in the amount of 14% of the profit (7% in the case of persons with disabilities).

An income from the sale of real estate and its subsequent taxation is a really wide topic. All information can be found on the Financial Administration web page Finančnej správy Our recommendation is to look for a sales expert in the area of real estate, who is also familiar with the discussed issue and is able to provide you, among other things, with a tax advice. If you plan to buy a real estate from a non-resident of the Slovak Republic, study the conditions stated by the law or do not hesitate to contact us for more information.