| Abstract | Kada govorimo o oporezivanju prometa nekretnina, u Republici Hrvatskoj razlikujemo nekoliko vrsta poreza pod koje može potpasti plaćanje prometa nekretnina. Za potrebe oporezivanja prometa nekretnina, nekretnine dijelimo na zemljišta i građevine od kojih zemljišta mogu biti građevinska zemljišta, poljoprivredna zemljišta i šumska zemljišta, dok građevine mogu biti stambene građevine, poslovne građevine i ostale građevine. Kada oporezujemo promet nekretnina, zapravo oporezujemo svako stjecanje, odnosno prijenos prava vlasništva s otuđitelja nekretnine na novog vlasnika, stjecatelja nekretnine. Prilikom takve transakcije, obje strane sudionika pravnog posla mogu postati porezni obveznik plaćanja poreza koji se tiče stjecanja, odnosno otuđenja te nekretnine. Sukladno tome, oporezivanje na osnovi prometa nekretnina sa strane stjecatelja nekretnine provodi se putem poreza na promet nekretnina ili putem poreza na dodanu vrijednost, u kojem će slučaju poreznu osnovu tada činiti tržišna vrijednost nekretnine, odnosno prodajna cijena. S druge strane, otuđenjem nekretnine otuđitelj ostvaruje prihod koji se u poreznom smislu smatra vrstom dohotka i to dohotkom od imovine te će u tom slučaju biti primijenjen porez i prirez na dohodak od imovine i imovinskih prava. U kojem će slučaju i pod kojim uvjetima biti primjenjivani predmetni porezi, opisano je u diplomskom radu. |
| Abstract (english) | When we talk about the taxation of real estate transactions, in the Republic of Croatia we distinguish several types of taxes that may fall under the payment of real estate transactions. For the purposes of taxation of real estate transactions, real estate is divided into land and buildings, of which land can be construction land, agricultural land, and forest land, while buildings can be residential buildings, business buildings, and other buildings. When we tax the transfer of real estate, we actually tax every acquisition, that is, the transfer of ownership rights from the alienator of the real estate to the new owner, the acquirer of the real estate. During such a transaction, both parties involved in the legal transaction may become taxpayers for the payment of taxes related to the acquisition or alienation of that real estate. Accordingly, taxation on the basis of real estate transactions on the part of the real estate acquirer is carried out through the real estate transaction tax or through the value added tax, in which case the tax base will then be the market value of the real estate, i.e. the selling price. On the other hand, by alienating real estate, the alienator attains income which in tax terms is considered a type of income, namely income from property, and in that case tax and surcharge will be applied on income from property and property rights. In which case and under what conditions the subject taxes will be applied, is described in the thesis. |
