Renting an apartment or house means, in addition to the current income, such obligations. Try to bypass them and keep the pension from the black rent to hide the look at first glance and quite easily. But one disagreement is enough, and in the ensuing legal dispute, it comes to the surface.
Income from rent has the advantage that, unlike income from employment and income from business, they do not pay contributions to social and health insurance.
The landlord should keep a record of income and marriage. The income tax offers him two options. In both of these cases, he should record income from the fine. The first option is to apply actually incurred expenses related to rent (eg energy payments, minor repairs, etc.). The second is the registration of the collected collection and it is necessary to apply against them pauln vdaje. You and 30 percent of the value of the declared income for one tax period.
Depreciation can also be applied to actual expenses
The applied fact, in contrast to the paulnch, contains one essential advantage. It is possible to depreciate the rented property for a fee and to calculate the tax base for the calculated depreciation. Apartments are depreciated over a period of thirty years. This is a very long period, but today the apartments cost from one to five million, and so a small depreciation in a sharp way will bring down the tax base.
Pklad: The fee is to rent his own apartment, which he bought two years ago for two million crowns. From the tenant he collects at least ten thousand crowns a month and at the same time the castle pays operating fees (water, electricity, heat, waste collection, etc.) at a rate of 4,500 crowns. What should he do?
|Zdaovn skutench vdaj||Zdaovn paulnch vdaj|
|Pjmy (K/msc)||Vdaje (K/msc)||Depreciation (K / msc)||Pjmy (K/msc)||Vdaje (K/msc)||Depreciation (K / msc)|
|10 000||4 500||2 333||10 000||3 000||You can’t|
|Dl zklad dan (K/msc)||3 167||Dl zklad dan (K/msc)||7 000|
|Dl tax composition (K / year)||38 004||Dl tax composition (K / year)||84 000|
Explanations: It follows from the comparison that the taxpayer is paid only the actual data supported by depreciation. In addition, in the following years, depreciation will be increased (instead of the rate of 1.4 as in the table, the rate of 3.4 will be used) to CZK 5,666, and the long tax base will reach zero. The fee for such a situation will continue to be stated in the tax return, but the long tax base will be zero.
ern pronouns most often took place due to disputes
If you think that renting an apartment is secret, remember the risk of deterioration of the relationship with the tenant. It is clear that when the apartment is in operation, it works and both parties assume the relationship and development of the relationship. Unfortunately, the situation often worsens due to unpaid rent, damage to the equipment of the apartment and the like. At such times as the landlord, there is often nothing left but to have the tenant evicted. often with the support of a court decision.
During such actions, it soon becomes clear how it was with the rent, whether it was agreed with the black consequences. And it will be the first tenant who drinks oil on the fire, and the black tenant will grow.
Years of arrears will also be added to the debt
Finann ad m first start with the tax fee and check the actual state of affairs. Very often, during such control activities, the use of people (most often neighbors certainly have something to rent).
The tax administrator can set a long-term tax assistance for so-called aids. In the case of black rents, there is no written contract, so the financial order will be left with nothing but the usual comparable rental prices in a given locality.
As a result, he calculates the usual rental price and the usual price of the cost of a specific property, from which the tax is easily determined. It provides for a long-term tax (at the rate of 15 percent), which the taxpayer will pay over and over the years. These are deducted from the tax debt by applying a repo rate (around two percent) plus 14 percentage points.
Pklad: The taxpayer did not admit renting the apartment for the whole of 2009. In June 2010, the financial office started its inspection. Finann ad m a lot of possibilities to perform control. If, by means of the above-mentioned aid of the statutes, the apartment was rented for the whole of 2009, then the rental income is expected on the basis of the usual rental prices of the statutes and the usual costs are set against them.
The difference will be, for example, a hundred seven thousand crowns a month. For the whole year of 2009 it will be about 84 thousand crowns, which is also a tax base. At fifteen percent rates, the debt will start at 12,600 crowns. In addition to this debt, the tax is likely to prescribe financial years of delays in the form of a payment order, which will start approximately three months after the due date of the income tax (March 31, 2010) by approximately 504 crowns. The whole regulation, including the year of delays, will be 13,104 crowns.