{"id":4297,"date":"2026-03-22T12:10:54","date_gmt":"2026-03-22T12:10:54","guid":{"rendered":"https:\/\/rivaprime.eu\/en\/?p=4297"},"modified":"2026-03-18T12:14:05","modified_gmt":"2026-03-18T12:14:05","slug":"dan-z-kapitalovych-vynosu-v-portugalsku-pro-zahranicni-investory-2026","status":"publish","type":"post","link":"https:\/\/rivaprime.eu\/cz\/dan-z-kapitalovych-vynosu-v-portugalsku-pro-zahranicni-investory-2026\/","title":{"rendered":"Da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f Portugalsko pro zahrani\u010dn\u00ed investory 2026"},"content":{"rendered":"<\/p>\n<p>Mnoho zahrani\u010dn\u00edch investor\u016f se domn\u00edv\u00e1, \u017ee da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f v Portugalsku bu\u010f neexistuje, nebo je velmi jednoduch\u00e1, co\u017e p\u0159i prodeji vede k n\u00e1kladn\u00fdm p\u0159ekvapen\u00edm. Skute\u010dnost je v\u0161ak slo\u017eit\u011bj\u0161\u00ed. Portugalsko skute\u010dn\u011b uvaluje da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f na prodej nemovitost\u00ed nerezidenty, p\u0159i\u010dem\u017e konkr\u00e9tn\u00ed sazby, osvobozen\u00ed od dan\u011b a po\u017eadavky na pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed maj\u00ed p\u0159\u00edm\u00fd dopad na v\u00fdnosy z va\u0161ich investic. Porozum\u011bn\u00ed t\u011bmto pravidl\u016fm platn\u00fdm pro rok 2026 je nezbytn\u00e9 pro informovan\u00e9 rozhodov\u00e1n\u00ed o koupi, dr\u017een\u00ed a prodeji nemovitost\u00ed v Algarve. Tato p\u0159\u00edru\u010dka podrobn\u011b vysv\u011btluje da\u0148ov\u00fd r\u00e1mec, zp\u016fsoby v\u00fdpo\u010dtu, dostupn\u00e9 v\u00fdjimky a praktick\u00e9 kroky k dodr\u017een\u00ed p\u0159edpis\u016f, kter\u00e9 jsou p\u0159izp\u016fsobeny speci\u00e1ln\u011b pro zahrani\u010dn\u00ed investory do nemovitost\u00ed v Portugalsku.<\/p>\n<h2 id=\"table-of-contents\">Obsah<\/h2>\n<ul>\n<li><a href=\"#understanding-capital-gains-tax-in-portugal-basics-for-foreign-investors\">Z\u00e1klady dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f v Portugalsku: z\u00e1kladn\u00ed informace pro zahrani\u010dn\u00ed investory<\/a><\/li>\n<li><a href=\"#how-capital-gains-tax-is-calculated-on-portuguese-property-sales\">Jak se vypo\u010d\u00edt\u00e1v\u00e1 da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f p\u0159i prodeji nemovitost\u00ed v Portugalsku<\/a><\/li>\n<li><a href=\"#exemptions-deductions-and-special-rules-impacting-capital-gains-tax\">Osvobozen\u00ed, odpo\u010dty a zvl\u00e1\u0161tn\u00ed pravidla ovliv\u0148uj\u00edc\u00ed da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/a><\/li>\n<li><a href=\"#practical-steps-and-filing-requirements-for-foreign-investors-in-portugal\">Praktick\u00e9 kroky a po\u017eadavky na pod\u00e1n\u00ed \u017e\u00e1dost\u00ed pro zahrani\u010dn\u00ed investory v Portugalsku<\/a><\/li>\n<li><a href=\"#learn-more-about-investing-in-algarve-real-estate-with-riva-prime\">Zjist\u011bte v\u00edce o investic\u00edch do nemovitost\u00ed v Algarve se spole\u010dnost\u00ed Riva Prime<\/a><\/li>\n<li><a href=\"#frequently-asked-questions\">\u010cASTO KLADEN\u00c9 DOTAZY<\/a><\/li>\n<\/ul>\n<h2 id=\"key-takeaways\">Kl\u00ed\u010dov\u00e9 poznatky<\/h2>\n<table>\n<thead>\n<tr>\n<th>Bod<\/th>\n<th>Podrobnosti na<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Da\u0148 se vztahuje na v\u0161echny<\/td>\n<td><a href=\"https:\/\/rivaprime.eu\/cz\/nas-blog\/property-tax-portugal-foreign-buyers\/\">Da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f v Portugalsku se p\u0159i prodeji nemovitost\u00ed vztahuje jak na rezidenty, tak na nerezidenty<\/a>, co\u017e m\u00e1 p\u0159\u00edm\u00fd dopad na zahrani\u010dn\u00ed investory.<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpo\u010det je specifick\u00fd<\/td>\n<td>Da\u0148 se vypo\u010d\u00edt\u00e1v\u00e1 ze zisku na z\u00e1klad\u011b po\u0159izovac\u00ed ceny, prodejn\u00ed ceny a uznateln\u00fdch odpo\u010dt\u016f, p\u0159i\u010dem\u017e sazby pro nerezidenty dosahuj\u00ed a\u017e 28%.<\/td>\n<\/tr>\n<tr>\n<td>Existuj\u00ed v\u00fdjimky<\/td>\n<td>Da\u0148ov\u00e9 \u00falevy z reinvestic a osvobozen\u00ed od dan\u011b u hlavn\u00edho bydli\u0161t\u011b mohou u investor\u016f, kte\u0159\u00ed spl\u0148uj\u00ed p\u0159\u00edslu\u0161n\u00e9 podm\u00ednky, v\u00fdrazn\u011b sn\u00ed\u017eit nebo zcela eliminovat da\u0148ovou povinnost.<\/td>\n<\/tr>\n<tr>\n<td>Pod\u00e1n\u00ed je povinn\u00e9<\/td>\n<td>Ciz\u00ed st\u00e1tn\u00ed p\u0159\u00edslu\u0161n\u00edci mus\u00ed podat portugalsk\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ve stanoven\u00fdch lh\u016ft\u00e1ch, jinak jim hroz\u00ed pokuty a pr\u00e1vn\u00ed komplikace.<\/td>\n<\/tr>\n<tr>\n<td>Odborn\u00e1 pomoc je d\u016fle\u017eit\u00e1<\/td>\n<td>Slo\u017eit\u00e9 p\u0159edpisy a po\u017eadavky na dokumentaci \u010din\u00ed odborn\u00e9 da\u0148ov\u00e9 a pr\u00e1vn\u00ed poradenstv\u00ed neoceniteln\u00fdm pro dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f a optimalizaci.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"understanding-capital-gains-tax-in-portugal-basics-for-foreign-investors\">Z\u00e1klady dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f v Portugalsku: z\u00e1kladn\u00ed informace pro zahrani\u010dn\u00ed investory<\/h2>\n<p>Da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f v Portugalsku je da\u0148 z zisku, kter\u00fd realizujete p\u0159i prodeji nemovitosti. Pro zahrani\u010dn\u00ed investory plat\u00ed tato da\u0148 bez ohledu na status rezidentstv\u00ed. Da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f v Portugalsku se vztahuje jak na rezidenty, tak na nerezidenty p\u0159i prodeji nemovitost\u00ed, co\u017e znamen\u00e1, \u017ee va\u0161e investi\u010dn\u00ed nemovitost na Algarve podl\u00e9h\u00e1 zdan\u011bn\u00ed p\u0159i prodeji. Portugalsk\u00fd da\u0148ov\u00fd \u00fa\u0159ad (Autoridade Tribut\u00e1ria e Aduaneira) pova\u017euje kapit\u00e1lov\u00e9 zisky za p\u0159\u00edjem a zdan\u00ed rozd\u00edl mezi va\u0161\u00ed po\u0159izovac\u00ed cenou a prodejn\u00ed cenou po ode\u010dten\u00ed povolen\u00fdch odpo\u010dt\u016f.<\/p>\n<p>Fyzick\u00e9 osoby bez trval\u00e9ho pobytu podl\u00e9haj\u00ed v roce 2026 pau\u0161\u00e1ln\u00ed sazb\u011b ve v\u00fd\u0161i 28% z kapit\u00e1lov\u00fdch zisk\u016f z prodeje nemovitost\u00ed v Portugalsku. To je v kontrastu s rezidenty, kte\u0159\u00ed vyu\u017e\u00edvaj\u00ed progresivn\u00ed sazby dan\u011b z p\u0159\u00edjm\u016f a do zdaniteln\u00e9ho p\u0159\u00edjmu mohou zahrnout pouze 50% ze sv\u00fdch zisk\u016f, \u010d\u00edm\u017e se jejich da\u0148ov\u00e9 zat\u00ed\u017een\u00ed fakticky sni\u017euje. Spole\u010dnosti a pr\u00e1vnick\u00e9 osoby podl\u00e9haj\u00ed odli\u0161n\u00fdm sazb\u00e1m, obvykle ve v\u00fd\u0161i 25% z kapit\u00e1lov\u00fdch zisk\u016f. Tyto rozd\u00edly maj\u00ed p\u0159i strukturov\u00e1n\u00ed va\u0161\u00ed investice z\u00e1sadn\u00ed v\u00fdznam.<\/p>\n<p>Zahrani\u010dn\u00ed prodejci se mus\u00ed p\u0159ed proveden\u00edm jak\u00e9koli transakce s nemovitost\u00ed zaregistrovat u portugalsk\u00fdch da\u0148ov\u00fdch \u00fa\u0159ad\u016f a z\u00edskat da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo. Jste povinni podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, ve kter\u00e9m uvedete sv\u00e9 kapit\u00e1lov\u00e9 zisky, i kdy\u017e d\u00edky osvobozen\u00edm od dan\u011b \u017e\u00e1dnou da\u0148 nedlu\u017e\u00edte. Tato povinnost pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed existuje nez\u00e1visle na samotn\u00e9 transakci. Mnoho investor\u016f se myln\u011b domn\u00edv\u00e1, \u017ee da\u0148ov\u00e1 smlouva s jejich domovskou zem\u00ed ru\u0161\u00ed portugalsk\u00e9 povinnosti, av\u0161ak tyto smlouvy obvykle umo\u017e\u0148uj\u00ed Portugalsku zdanit zisky z nemovitost\u00ed na sv\u00e9m \u00fazem\u00ed a z\u00e1rove\u0148 poskytuj\u00ed zahrani\u010dn\u00ed da\u0148ov\u00e9 odpo\u010dty, aby se zabr\u00e1nilo dvoj\u00edmu zdan\u011bn\u00ed.<\/p>\n<p>Porozum\u011bn\u00ed <a href=\"https:\/\/rivaprime.eu\/cz\/pravidla-pro-zahranicni-vlastnictvi-v-portugalsku-pruvodce-pro-investory-v-algarve-pro-rok-2026\/\">Pravidla pro zahrani\u010dn\u00ed vlastnictv\u00ed v Portugalsku 2026<\/a> pom\u00e1h\u00e1 zasadit tyto da\u0148ov\u00e9 po\u017eadavky do \u0161ir\u0161\u00edho pr\u00e1vn\u00edho kontextu. Hlavn\u00edm z\u00e1v\u011brem je, \u017ee prodej nemovitosti v Portugalsku p\u0159edstavuje zdanitelnou ud\u00e1lost, kter\u00e1 vy\u017eaduje dodr\u017eov\u00e1n\u00ed m\u00edstn\u00edch da\u0148ov\u00fdch p\u0159edpis\u016f, a to bez ohledu na to, kde bydl\u00edte nebo jak\u00e9 m\u00e1te ob\u010danstv\u00ed.<\/p>\n<p>Tip od odborn\u00edka: Z\u00edskejte si portugalsk\u00e9 da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo a zaregistrujte se u da\u0148ov\u00fdch \u00fa\u0159ad\u016f ihned po koupi nemovitosti, nikoli a\u017e v okam\u017eiku, kdy pl\u00e1nujete jej\u00ed prodej. Zjednodu\u0161\u00edte si t\u00edm pln\u011bn\u00ed budouc\u00edch povinnost\u00ed a zajist\u00edte si, \u017ee budete dost\u00e1vat ofici\u00e1ln\u00ed korespondenci t\u00fdkaj\u00edc\u00ed se da\u0148ov\u00fdch povinnost\u00ed.<\/p>\n<ul>\n<li>Nerezidenti plat\u00ed pau\u0161\u00e1ln\u00ed sazbu 28% z kapit\u00e1lov\u00fdch zisk\u016f z prodeje nemovitost\u00ed<\/li>\n<li>Rezidenti mohou z p\u0159\u00edjm\u016f vylou\u010dit \u010d\u00e1stku 50% a uplatnit progresivn\u00ed sazby<\/li>\n<li>Pr\u00e1vnick\u00e9 osoby obvykle podl\u00e9haj\u00ed sazb\u011b 25% z p\u0159\u00edjm\u016f z prodeje nemovitost\u00ed<\/li>\n<li>Da\u0148ov\u00e1 registrace a pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed jsou povinn\u00e9 bez ohledu na to, zda m\u00e1 subjekt n\u00e1rok na osvobozen\u00ed od dan\u011b<\/li>\n<li>Smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed poskytuj\u00ed da\u0148ov\u00e9 z\u00e1po\u010dty, nikoli osvobozen\u00ed od portugalsk\u00e9 dan\u011b<\/li>\n<\/ul>\n<h2 id=\"how-capital-gains-tax-is-calculated-on-portuguese-property-sales\">Jak se vypo\u010d\u00edt\u00e1v\u00e1 da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f p\u0159i prodeji nemovitost\u00ed v Portugalsku<\/h2>\n<p><a href=\"https:\/\/rivaprime.eu\/cz\/property-tax-portugal-foreign-buyers\/\">Da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f se vypo\u010d\u00edt\u00e1v\u00e1 na z\u00e1klad\u011b rozd\u00edlu mezi prodejn\u00ed cenou a po\u0159izovac\u00ed cenou, upraven\u00e9ho o uznateln\u00e9 v\u00fddaje<\/a>. Vzorec je na prvn\u00ed pohled jednoduch\u00fd, ale zahrnuje n\u011bkolik \u00faprav, kter\u00e9 mohou v\u00fdrazn\u011b sn\u00ed\u017eit v\u00e1\u0161 zdaniteln\u00fd zisk. Pochopen\u00ed jednotliv\u00fdch slo\u017eek v\u00e1m pom\u016f\u017ee napl\u00e1novat odpo\u010dty a p\u0159esn\u011b odhadnout v\u00fd\u0161i va\u0161\u00ed da\u0148ov\u00e9 povinnosti je\u0161t\u011b p\u0159edt\u00edm, ne\u017e svou nemovitost nab\u00eddnete k prodeji.<\/p>\n<p>Z\u00e1kladn\u00ed v\u00fdpo\u010det m\u00e1 n\u00e1sleduj\u00edc\u00ed strukturu:<\/p>\n<ol>\n<li>Ur\u010dete sv\u00e9 po\u0159izovac\u00ed n\u00e1klady, v\u010detn\u011b kupn\u00ed ceny, not\u00e1\u0159sk\u00fdch poplatk\u016f, n\u00e1klad\u016f na z\u00e1pis do katastru nemovitost\u00ed a proviz\u00ed realitn\u00edm makl\u00e9\u0159\u016fm zaplacen\u00fdch p\u0159i koupi<\/li>\n<li>P\u0159idejte zdokumentovan\u00e9 n\u00e1klady na vylep\u0161en\u00ed, jako jsou rekonstrukce, p\u0159\u00edstavby nebo rozs\u00e1hl\u00e9 modernizace, kter\u00e9 zv\u00fd\u0161ily hodnotu nemovitosti<\/li>\n<li>Vypo\u010d\u00edtejte si \u010distou prodejn\u00ed cenu ode\u010dten\u00edm prodejn\u00edch n\u00e1klad\u016f, jako jsou provize realitn\u00edch makl\u00e9\u0159\u016f, pr\u00e1vn\u00ed poplatky a n\u00e1klady na marketing.<\/li>\n<li>Od \u010dist\u00e9 prodejn\u00ed ceny ode\u010dt\u011bte upraven\u00e9 po\u0159izovac\u00ed n\u00e1klady, abyste z\u00edskali zdaniteln\u00fd kapit\u00e1lov\u00fd zisk<\/li>\n<li>Na tento zisk se pou\u017eije sazba pro nerezidenty 28% za \u00fa\u010delem stanoven\u00ed splatn\u00e9 dan\u011b<\/li>\n<\/ol>\n<p>Kol\u00eds\u00e1n\u00ed kurzu m\u011bny mezi okam\u017eikem n\u00e1kupu a prodeje m\u016f\u017ee p\u016fsobit ve v\u00e1\u0161 prosp\u011bch, ale i proti v\u00e1m. Portugalsk\u00e9 da\u0148ov\u00e9 \u00fa\u0159ady vypo\u010d\u00edt\u00e1vaj\u00ed zisky v eurech, tak\u017ee pokud jste nakoupili v dob\u011b, kdy bylo euro v\u016f\u010di va\u0161\u00ed dom\u00e1c\u00ed m\u011bn\u011b siln\u011bj\u0161\u00ed, m\u016f\u017ee b\u00fdt v\u00e1\u0161 zisk vyj\u00e1d\u0159en\u00fd v eurech ni\u017e\u0161\u00ed ne\u017e v\u00e1\u0161 zd\u00e1nliv\u00fd zisk. Vedejte si podrobn\u00e9 z\u00e1znamy o sm\u011bnn\u00fdch kurzech platn\u00fdch v datech transakc\u00ed.<\/p>\n<p>Uva\u017eujme n\u00e1sleduj\u00edc\u00ed p\u0159\u00edklad: V roce 2020 jste zakoupili vilu na Algarve za 300 000 \u20ac, p\u0159i\u010dem\u017e jste zaplatili 15 000 \u20ac na po\u0159izovac\u00edch n\u00e1kladech. Do renovace jste investovali 50 000 \u20ac, o \u010dem\u017e m\u00e1te \u0159\u00e1dn\u00e9 faktury. V roce 2026 nemovitost prod\u00e1te za 450 000 \u20ac, p\u0159i\u010dem\u017e zaplat\u00edte 22 500 \u20ac na proviz\u00edch realitn\u00ed kancel\u00e1\u0159i a 3 000 \u20ac na pr\u00e1vn\u00edch poplatc\u00edch. V\u00e1\u0161 v\u00fdpo\u010det by byl n\u00e1sleduj\u00edc\u00ed:<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/csuxjmfbwmkxiegfpljm.supabase.co\/storage\/v1\/object\/public\/blog-images\/organization-13875\/1773799325969_image.png\" alt=\"P\u00e1r, kter\u00fd vy\u0159izuje dokumenty k prodeji nemovitosti na Algarve\"><\/p>\n<table>\n<thead>\n<tr>\n<th>Komponenta<\/th>\n<th>\u010c\u00e1stka (\u20ac)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Prodejn\u00ed cena<\/td>\n<td>450,000<\/td>\n<\/tr>\n<tr>\n<td>M\u00ednus n\u00e1klady na prodej<\/td>\n<td>(25,500)<\/td>\n<\/tr>\n<tr>\n<td>\u010cist\u00fd v\u00fdnos z prodeje<\/td>\n<td>424,500<\/td>\n<\/tr>\n<tr>\n<td>P\u016fvodn\u00ed po\u0159izovac\u00ed cena<\/td>\n<td>(300,000)<\/td>\n<\/tr>\n<tr>\n<td>N\u00e1klady na po\u0159\u00edzen\u00ed<\/td>\n<td>(15,000)<\/td>\n<\/tr>\n<tr>\n<td>Zaznamenan\u00e1 zlep\u0161en\u00ed<\/td>\n<td>(50,000)<\/td>\n<\/tr>\n<tr>\n<td>Zdaniteln\u00fd kapit\u00e1lov\u00fd zisk<\/td>\n<td>59,500<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 na 28%<\/td>\n<td>16,660<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Tento p\u0159\u00edklad ukazuje, jak spr\u00e1vn\u00e9 zdokumentov\u00e1n\u00ed vylep\u0161en\u00ed a n\u00e1klad\u016f sn\u00ed\u017e\u00ed v\u00e1\u0161 zdaniteln\u00fd zisk ze 150 000 \u20ac na 59 500 \u20ac, \u010d\u00edm\u017e u\u0161et\u0159\u00edte na dan\u00edch v\u00edce ne\u017e 25 000 \u20ac. Porozum\u011bn\u00ed <a href=\"https:\/\/rivaprime.eu\/cz\/zdaneni-prijmu-z-pronajmu-portugalsko-2026\/\">Zdan\u011bn\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu v Portugalsku v roce 2026<\/a> Pom\u016f\u017ee tak\u00e9, pokud jste b\u011bhem doby vlastnictv\u00ed dos\u00e1hli p\u0159\u00edjm\u016f z pron\u00e1jmu, proto\u017ee n\u011bkter\u00e9 v\u00fddaje mohou b\u00fdt relevantn\u00ed jak pro v\u00fdpo\u010det p\u0159\u00edjm\u016f, tak pro v\u00fdpo\u010det kapit\u00e1lov\u00fdch zisk\u016f.<\/p>\n<p>Tip od odborn\u00edka: Uchov\u00e1vejte v\u0161echny faktury, \u00fa\u010dtenky a doklady o bankovn\u00edch p\u0159evodech souvisej\u00edc\u00ed s \u00fapravami nemovitosti v samostatn\u00e9 slo\u017ece. Portugalsk\u00e9 da\u0148ov\u00e9 \u00fa\u0159ady vy\u017eaduj\u00ed origin\u00e1ln\u00ed doklady a chyb\u011bj\u00edc\u00ed dokumentace znamen\u00e1 ztr\u00e1tu odpo\u010dt\u016f v hodnot\u011b tis\u00edc\u016f, co\u017e se prom\u00edtne do dodate\u010dn\u00e9 dan\u011b.<\/p>\n<h2 id=\"exemptions-deductions-and-special-rules-impacting-capital-gains-tax\">Osvobozen\u00ed, odpo\u010dty a zvl\u00e1\u0161tn\u00ed pravidla t\u00fdkaj\u00edc\u00ed se dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/h2>\n<p>Portugalsko nab\u00edz\u00ed konkr\u00e9tn\u00ed osvobozen\u00ed a odpo\u010dty, jako je da\u0148ov\u00e1 \u00faleva za reinvestice a osvobozen\u00ed od dan\u011b u hlavn\u00edho bydli\u0161t\u011b. Tato ustanoven\u00ed mohou v\u00fdrazn\u011b sn\u00ed\u017eit nebo zcela eliminovat va\u0161i da\u0148ovou povinnost, pokud spln\u00edte ur\u010dit\u00e9 podm\u00ednky. Zahrani\u010dn\u00ed investo\u0159i tyto mo\u017enosti \u010dasto p\u0159ehl\u00ed\u017eej\u00ed a plat\u00ed vy\u0161\u0161\u00ed dan\u011b, ne\u017e je z\u00e1konem stanoveno.<\/p>\n<p>Osvobozen\u00ed od dan\u011b v p\u0159\u00edpad\u011b reinvestice v\u00e1m umo\u017e\u0148uje odlo\u017eit platbu dan\u011b z kapit\u00e1lov\u00fdch zisk\u016f, pokud v\u00fdnosy z prodeje reinvestujete do jin\u00e9 portugalsk\u00e9 nemovitosti ve stanoven\u00fdch lh\u016ft\u00e1ch. Pro rezidenty plat\u00ed toto osvobozen\u00ed p\u0159i koupi hlavn\u00edho bydli\u0161t\u011b do 36 m\u011bs\u00edc\u016f p\u0159ed prodejem nebo do 24 m\u011bs\u00edc\u016f po prodeji. Pro nerezidenty plat\u00ed p\u0159\u00edsn\u011bj\u0161\u00ed podm\u00ednky, ale i oni mohou tuto v\u00fdhodu vyu\u017e\u00edt, pokud si v Portugalsku z\u0159\u00edd\u00ed trval\u00fd pobyt nebo investuj\u00ed do nemovitost\u00ed, kter\u00e9 spl\u0148uj\u00ed podm\u00ednky. V\u00fd\u0161e osvobozen\u00ed je \u00fam\u011brn\u00e1 procentu\u00e1ln\u00edmu pod\u00edlu reinvestovan\u00fdch prost\u0159edk\u016f, tak\u017ee reinvestic\u00ed 70% v\u00fdnos\u016f se osvobod\u00ed 70% va\u0161eho zisku.<\/p>\n<p>Osvobozen\u00ed od dan\u011b z prodeje hlavn\u00edho bydli\u0161t\u011b nab\u00edz\u00ed nejv\u00fdznamn\u011bj\u0161\u00ed da\u0148ovou \u00falevu, ale p\u0159\u00ednosem je p\u0159edev\u0161\u00edm pro rezidenty. Pokud jste v dan\u00e9 nemovitosti bydleli jako ve sv\u00e9m hlavn\u00edm bydli\u0161ti po dobu nejm\u00e9n\u011b 12 m\u011bs\u00edc\u016f a je v\u00e1m v\u00edce ne\u017e 65 let, nebo pokud prost\u0159edky reinvestujete do jin\u00e9ho portugalsk\u00e9ho hlavn\u00edho bydli\u0161t\u011b, m\u016f\u017eete zisky z prodeje zcela vylou\u010dit z dan\u011b. Nerezidenti spl\u0148uj\u00ed podm\u00ednky jen z\u0159\u00eddka, pokud se p\u0159ed prodejem nestanou da\u0148ov\u00fdmi rezidenty. Z toho vypl\u00fdv\u00e1 strategick\u00e1 \u00favaha: z\u00edsk\u00e1n\u00ed portugalsk\u00e9ho da\u0148ov\u00e9ho rezidentstv\u00ed p\u0159ed prodejem by v\u00e1m mohlo u\u0161et\u0159it zna\u010dn\u00e9 dan\u011b, pokud spln\u00edte \u010dasov\u00e9 po\u017eadavky.<\/p>\n<p>Rezidenti maj\u00ed krom\u011b osvobozen\u00ed od dan\u011b je\u0161t\u011b jednu v\u00fdhodu. Mohou automaticky ode\u010d\u00edst 50% ze sv\u00fdch kapit\u00e1lov\u00fdch zisk\u016f ze zdaniteln\u00e9ho p\u0159\u00edjmu a na zb\u00fdvaj\u00edc\u00edch 50% pak uplatnit progresivn\u00ed sazby dan\u011b z p\u0159\u00edjmu. T\u00edm se da\u0148ov\u00e1 sazba ve srovn\u00e1n\u00ed s pau\u0161\u00e1ln\u00ed sazbou 28% pro nerezidenty fakticky sn\u00ed\u017e\u00ed na polovinu. Rezident v da\u0148ov\u00e9 skupin\u011b 35% plat\u00ed na zisky efektivn\u00ed sazbu pouh\u00fdch 17,5%, zat\u00edmco nerezidenti plat\u00ed pln\u00fdch 28%.<\/p>\n<p>| Typ da\u0148ov\u00e9ho poplatn\u00edka | Zahrnut\u00ed zisku | Da\u0148ov\u00e1 sazba | Efektivn\u00ed sazba |<br \/>\n| \u2014 | \u2014 | \u2014 |<br \/>\n| Nerezident | 100% | 28% pau\u0161\u00e1ln\u00ed | 28% |<br \/>\n| Obyvatel | 50% | Progresivn\u00ed (14,5%\u201348%) | 7,25%\u201324% |<br \/>\n| Rezident s reinvestic\u00ed | 0%-100% | Progresivn\u00ed | 0%-24% |<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/csuxjmfbwmkxiegfpljm.supabase.co\/storage\/v1\/object\/public\/blog-images\/organization-13875\/1773799235289_Infographic-showing-Portugal-capital-gains-tax-rates.png\" alt=\"Infografika zn\u00e1zor\u0148uj\u00edc\u00ed sazby dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f v Portugalsku\"><\/p>\n<p>Da\u0148ov\u00e9 smlouvy mezi Portugalskem a va\u0161\u00ed domovskou zem\u00ed mohou poskytovat dal\u0161\u00ed \u00falevy prost\u0159ednictv\u00edm z\u00e1po\u010dtu zahrani\u010dn\u00ed dan\u011b. V\u011bt\u0161ina smluv umo\u017e\u0148uje Portugalsku zdanit zisky z prodeje nemovitost\u00ed, ale vy\u017eaduje, aby va\u0161e domovsk\u00e1 zem\u011b zapo\u010d\u00edtala portugalskou da\u0148 proti va\u0161\u00ed dom\u00e1c\u00ed da\u0148ov\u00e9 povinnosti. T\u00edm se zabr\u00e1n\u00ed dvoj\u00edmu zdan\u011bn\u00ed, ale samotn\u00e1 portugalsk\u00e1 da\u0148 se t\u00edm nesn\u00ed\u017e\u00ed. Konkr\u00e9tn\u00ed ustanoven\u00ed va\u0161\u00ed smlouvy si projd\u011bte s kvalifikovan\u00fdm poradcem.<\/p>\n<p>Porozum\u011bn\u00ed t\u011bmto pravidl\u016fm p\u0159\u00edmo souvis\u00ed s \u0161ir\u0161\u00edm <a href=\"https:\/\/rivaprime.eu\/cz\/tipy-pro-investice-do-nemovitosti-v-portugalsku-kupujici-z-eu-algarve\/\">Tipy pro investice do nemovitost\u00ed v Portugalsku<\/a> kter\u00e9 v\u00e1m pomohou nastavit vlastnick\u00e9 pom\u011bry a na\u010dasov\u00e1n\u00ed tak, abyste dos\u00e1hli optim\u00e1ln\u00edho da\u0148ov\u00e9ho zach\u00e1zen\u00ed. Rozd\u00edly mezi zach\u00e1zen\u00edm s rezidenty a nerezidenty jsou natolik podstatn\u00e9, \u017ee mohou ovlivnit rozhodnut\u00ed ohledn\u011b doby dr\u017een\u00ed a reziden\u010dn\u00edho statusu.<\/p>\n<ul>\n<li>Osvobozen\u00ed od dan\u011b z reinvestice umo\u017e\u0148uje odlo\u017een\u00ed placen\u00ed dan\u011b, pokud jsou v\u00fdnosy pou\u017eity na financov\u00e1n\u00ed n\u00e1kupu jin\u00e9 nemovitosti v Portugalsku<\/li>\n<li>Osvobozen\u00ed od dan\u011b z hlavn\u00edho bydli\u0161t\u011b zbavuje dan\u011b opr\u00e1vn\u011bn\u00e9 osoby, kter\u00e9 spl\u0148uj\u00ed podm\u00ednky t\u00fdkaj\u00edc\u00ed se u\u017e\u00edv\u00e1n\u00ed nemovitosti<\/li>\n<li>Rezidenti automaticky vylu\u010duj\u00ed 50% ze sv\u00fdch zisk\u016f a vyu\u017e\u00edvaj\u00ed v\u00fdhod progresivn\u00edch sazeb<\/li>\n<li>Nerezidenti mus\u00ed p\u0159i pln\u00e9m zisku zaplatit pau\u0161\u00e1ln\u00ed da\u0148 ve v\u00fd\u0161i 28%, p\u0159i\u010dem\u017e maj\u00ed omezen\u00fd p\u0159\u00edstup k osvobozen\u00ed od dan\u011b<\/li>\n<li>Da\u0148ov\u00e9 smlouvy umo\u017e\u0148uj\u00ed uplatn\u011bn\u00ed zahrani\u010dn\u00edch da\u0148ov\u00fdch odpo\u010dt\u016f, nesni\u017euj\u00ed v\u0161ak v\u00fd\u0161i splatn\u00e9 portugalsk\u00e9 dan\u011b<\/li>\n<\/ul>\n<h2 id=\"practical-steps-and-filing-requirements-for-foreign-investors-in-portugal\">Praktick\u00e9 kroky a po\u017eadavky na pod\u00e1n\u00ed \u017e\u00e1dost\u00ed pro zahrani\u010dn\u00ed investory v Portugalsku<\/h2>\n<p>Dodr\u017eov\u00e1n\u00ed portugalsk\u00fdch p\u0159edpis\u016f t\u00fdkaj\u00edc\u00edch se dan\u011b z kapit\u00e1lov\u00fdch zisk\u016f vy\u017eaduje p\u0159edlo\u017een\u00ed konkr\u00e9tn\u00edch doklad\u016f, dodr\u017een\u00ed lh\u016ft a postup\u016f, kter\u00e9 mus\u00ed zahrani\u010dn\u00ed investo\u0159i p\u0159esn\u011b dodr\u017eovat. Majitel\u00e9 nemovitost\u00ed, kte\u0159\u00ed nejsou rezidenty, mus\u00ed ve stanoven\u00fdch lh\u016ft\u00e1ch podat portugalsk\u00e1 da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed, ve kter\u00fdch vyk\u00e1\u017eou kapit\u00e1lov\u00e9 zisky, aby se vyhnuli pokut\u00e1m. Porozum\u011bn\u00ed tomuto procesu v\u00e1m pom\u016f\u017ee vyhnout se n\u00e1kladn\u00fdm chyb\u00e1m a pr\u00e1vn\u00edm komplikac\u00edm.<\/p>\n<p>Postup pod\u00e1n\u00ed \u017e\u00e1dosti prob\u00edh\u00e1 v n\u00e1sleduj\u00edc\u00edch kroc\u00edch:<\/p>\n<ol>\n<li>Z\u00edskejte portugalsk\u00e9 da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo (NIF) nebo si ov\u011b\u0159te, zda je aktivn\u00ed a zda je va\u0161e da\u0148ov\u00e1 registrace platn\u00e1<\/li>\n<li>Shrom\u00e1\u017ed\u011bte kompletn\u00ed dokumentaci, v\u010detn\u011b kupn\u00ed smlouvy, prodejn\u00ed smlouvy, faktur za stavebn\u00ed \u00fapravy a doklad\u016f o v\u00fddaj\u00edch<\/li>\n<li>Vypo\u010d\u00edtejte sv\u016fj kapit\u00e1lov\u00fd zisk podle v\u00fd\u0161e popsan\u00e9 metodiky, p\u0159i\u010dem\u017e v\u0161echny \u010d\u00e1stky uve\u010fte v eurech<\/li>\n<li>Vypl\u0148te formul\u00e1\u0159 \u010d. 3 (Modelo 3), portugalsk\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob, ve kter\u00e9m uvedete sv\u016fj kapit\u00e1lov\u00fd zisk<\/li>\n<li>Pod\u00e1vejte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed elektronicky prost\u0159ednictv\u00edm port\u00e1lu portugalsk\u00e9ho da\u0148ov\u00e9ho \u00fa\u0159adu nebo prost\u0159ednictv\u00edm da\u0148ov\u00e9ho z\u00e1stupce<\/li>\n<li>Spla\u0165te ve\u0161ker\u00e9 dlu\u017en\u00e9 dan\u011b ve stanoven\u00e9 lh\u016ft\u011b, abyste se vyhnuli \u00farok\u016fm a pokut\u00e1m<\/li>\n<\/ol>\n<p>Nerezidenti mus\u00ed podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed do 31. kv\u011btna roku n\u00e1sleduj\u00edc\u00edho po prodeji. Pokud jste nemovitost prodali v roce 2026, je term\u00edn pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed 31. kv\u011btna 2027. Portugalsk\u00e9 da\u0148ov\u00e9 p\u0159edpisy v\u0161ak u prod\u00e1vaj\u00edc\u00edch, kte\u0159\u00ed nejsou rezidenty, vy\u017eaduj\u00ed sr\u00e1\u017eku dan\u011b u zdroje. Pr\u00e1vn\u00ed z\u00e1stupce kupuj\u00edc\u00edho obvykle p\u0159i uzav\u0159en\u00ed transakce sraz\u00ed 28% z zisku a odvede jej da\u0148ov\u00fdm org\u00e1n\u016fm. N\u00e1sledn\u011b pod\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, abyste po\u017e\u00e1dali o vr\u00e1cen\u00ed p\u0159eplatku, pokud se va\u0161e skute\u010dn\u00e1 da\u0148ov\u00e1 povinnost v d\u016fsledku odpo\u010dt\u016f nebo osvobozen\u00ed sn\u00ed\u017e\u00ed pod \u010d\u00e1stku sra\u017eenou u zdroje.<\/p>\n<p>Po\u017eadavky na doklady jsou p\u0159\u00edsn\u00e9. K v\u0161em uplat\u0148ovan\u00fdm odpo\u010dt\u016fm pot\u0159ebujete origin\u00e1ly faktur, bankovn\u00ed v\u00fdpisy dokl\u00e1daj\u00edc\u00ed platby a ov\u011b\u0159en\u00e9 p\u0159eklady zahrani\u010dn\u00edch dokument\u016f, pokud o n\u011b \u00fa\u0159ady po\u017e\u00e1daj\u00ed. V kupn\u00edch a prodejn\u00edch smlouv\u00e1ch mus\u00ed b\u00fdt jasn\u011b uvedeny hodnoty transakc\u00ed a u v\u0161ech stavebn\u00edch \u00faprav jsou nutn\u00e9 faktury od dodavatel\u016f s \u0159\u00e1dnou dokumentac\u00ed k DPH. Chyb\u011bj\u00edc\u00ed nebo nedostate\u010dn\u00e1 dokumentace znamen\u00e1, \u017ee \u00fa\u0159ady odpo\u010dty neuznaj\u00ed, \u010d\u00edm\u017e se va\u0161e da\u0148ov\u00e1 povinnost zv\u00fd\u0161\u00ed.<\/p>\n<p>Sankce za nedodr\u017een\u00ed p\u0159edpis\u016f se rychle zvy\u0161uj\u00ed. Za opo\u017ed\u011bn\u00e9 pod\u00e1n\u00ed se ukl\u00e1daj\u00ed pokuty za\u010d\u00ednaj\u00edc\u00ed na 200 EUR, kter\u00e9 se zvy\u0161uj\u00ed v z\u00e1vislosti na d\u00e9lce prodlen\u00ed. P\u0159i opo\u017ed\u011bn\u00e9 platb\u011b se \u00fa\u010dtuj\u00ed \u00faroky ve v\u00fd\u0161i stanoven\u00e9 z\u00e1konem a nav\u00edc sankce ve v\u00fd\u0161i 10% a\u017e 50% z nezaplacen\u00e9 dan\u011b, v z\u00e1vislosti na tom, zda org\u00e1ny pova\u017euj\u00ed nedodr\u017een\u00ed povinnosti za nedbalostn\u00ed nebo \u00famysln\u00e9. V z\u00e1va\u017en\u00fdch p\u0159\u00edpadech mohou org\u00e1ny uvalit z\u00e1stavn\u00ed pr\u00e1vo na portugalsk\u00fd majetek nebo vym\u00e1hat pohled\u00e1vku prost\u0159ednictv\u00edm mezin\u00e1rodn\u00edch dohod.<\/p>\n<p>Vzhledem ke slo\u017eitosti a jazykov\u00fdm bari\u00e9r\u00e1m v\u011bt\u0161ina zahrani\u010dn\u00edch investor\u016f vyu\u017e\u00edv\u00e1 odbornou pomoc. Portugal\u0161t\u00ed da\u0148ov\u00ed poradci a pr\u00e1vn\u00edci specializuj\u00edc\u00ed se na transakce s nemovitostmi mohou p\u0159ipravit da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed, komunikovat s \u00fa\u0159ady a v r\u00e1mci z\u00e1konn\u00fdch mez\u00ed optimalizovat va\u0161i da\u0148ovou situaci. N\u00e1klady na odbornou pomoc, kter\u00e9 se obvykle pohybuj\u00ed od 500 do 2 000 EUR v z\u00e1vislosti na slo\u017eitosti p\u0159\u00edpadu, se \u010dasto mnohon\u00e1sobn\u011b vr\u00e1t\u00ed d\u00edky spr\u00e1vn\u011b vyhotoven\u00e9 dokumentaci k odpo\u010dt\u016fm a \u017e\u00e1dostem o osvobozen\u00ed od dan\u011b. Prozkoumejte <a href=\"https:\/\/rivaprime.eu\/cz\/pravni-pomoc\/\">pr\u00e1vn\u00ed pomoc pro kupuj\u00edc\u00ed nemovitost\u00ed<\/a> abyste nav\u00e1zali kontakt s kvalifikovan\u00fdmi odborn\u00edky.<\/p>\n<ul>\n<li>Formul\u00e1\u0159 \u010d. 3 je t\u0159eba podat do 31. kv\u011btna n\u00e1sleduj\u00edc\u00edho po roce prodeje<\/li>\n<li>P\u0159i uzav\u0159en\u00ed transakce po\u010d\u00edtejte s odvodem dan\u011b ve v\u00fd\u0161i 28%; n\u00e1sledn\u011b podejte \u017e\u00e1dost o vr\u00e1cen\u00ed dan\u011b<\/li>\n<li>Uchov\u00e1vejte origin\u00e1ly faktur, listin a doklad\u016f o platb\u00e1ch t\u00fdkaj\u00edc\u00edch se v\u0161ech odpo\u010dt\u016f<\/li>\n<li>Pokuty za opo\u017ed\u011bn\u00e9 pod\u00e1n\u00ed za\u010d\u00ednaj\u00ed na 200 eurech a s prodlen\u00edm se zvy\u0161uj\u00ed<\/li>\n<li>Odborn\u00e1 pomoc v da\u0148ov\u00fdch z\u00e1le\u017eitostech obvykle stoj\u00ed 500\u20132 000 \u20ac, ale \u010dasto u\u0161et\u0159\u00ed mnohem v\u00edce<\/li>\n<\/ul>\n<p>Tip od odborn\u00edka: Pokud nem\u00e1te v Portugalsku trval\u00e9 bydli\u0161t\u011b, jmenujte si v t\u00e9to zemi da\u0148ov\u00e9ho z\u00e1stupce. Tento z\u00e1stupce bude p\u0159ij\u00edmat ofici\u00e1ln\u00ed da\u0148ovou korespondenci a zajist\u00ed, \u017ee v\u00e1m neuniknou d\u016fle\u017eit\u00e9 lh\u016fty kv\u016fli zpo\u017ed\u011bn\u00edm v doru\u010dov\u00e1n\u00ed po\u0161ty nebo jazykov\u00fdm probl\u00e9m\u016fm.<\/p>\n<h2 id=\"learn-more-about-investing-in-algarve-real-estate-with-riva-prime\">Zjist\u011bte v\u00edce o investic\u00edch do nemovitost\u00ed v Algarve s Riva Prime<\/h2>\n<p>Zvl\u00e1dnut\u00ed dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f je pouze jedn\u00edm z aspekt\u016f \u00fasp\u011b\u0161n\u00e9ho investov\u00e1n\u00ed do nemovitost\u00ed v Portugalsku. Spole\u010dnost Riva Prime se specializuje na to, aby pom\u00e1hala zahrani\u010dn\u00edm investor\u016fm porozum\u011bt p\u0159\u00edle\u017eitostem na trhu s nemovitostmi v Algarve a t\u011b\u017eit z nich, p\u0159i\u010dem\u017e se star\u00e1 o v\u0161echny slo\u017eit\u00e9 pr\u00e1vn\u00ed, da\u0148ov\u00e9 a provozn\u00ed z\u00e1le\u017eitosti. N\u00e1\u0161 t\u00fdm v\u00e1s provede ka\u017edou f\u00e1z\u00ed, od vyhled\u00e1n\u00ed nemovitost\u00ed s vysok\u00fdm potenci\u00e1lem a\u017e po optimalizaci va\u0161\u00ed da\u0148ov\u00e9 situace a spr\u00e1vu p\u0159\u00edjm\u016f z pron\u00e1jmu.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/csuxjmfbwmkxiegfpljm.supabase.co\/storage\/v1\/object\/public\/blog-images\/organization-13875\/1769178410205_rivaprime.jpg\" alt=\"https:\/\/rivaprime.eu\/en\"><\/p>\n<p>A\u0165 u\u017e zva\u017eujete svou prvn\u00ed koupi nemovitosti v Portugalsku, nebo pl\u00e1nujete strategii prodeje st\u00e1vaj\u00edc\u00edch nemovitost\u00ed, pochopen\u00ed cel\u00e9ho investi\u010dn\u00edho cyklu v\u00e1m pom\u016f\u017ee maximalizovat v\u00fdnosy. Na\u0161e komplexn\u00ed zdroje pokr\u00fdvaj\u00ed v\u0161e od <a href=\"https:\/\/rivaprime.eu\/cz\/steps-invest-algarve-real-estate-price-rise\/\">kroky k investov\u00e1n\u00ed do nemovitost\u00ed v Algarve<\/a> na aktu\u00e1ln\u00ed tipy k investic\u00edm do nemovitost\u00ed v Portugalsku, kter\u00e9 se zab\u00fdvaj\u00ed da\u0148ov\u00fdm pl\u00e1nov\u00e1n\u00edm, na\u010dasov\u00e1n\u00edm vstupu na trh a spr\u00e1vou nemovitost\u00ed. Zprost\u0159edkujeme v\u00e1m tak\u00e9 spolehlivou pr\u00e1vn\u00ed pomoc pro kupuj\u00edc\u00ed nemovitost\u00ed, kter\u00e1 se postar\u00e1 o va\u0161e da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a zajist\u00ed pln\u00fd soulad s portugalsk\u00fdmi z\u00e1kony. Kontaktujte spole\u010dnost Riva Prime a proberte s n\u00e1mi, jak v\u00e1m m\u016f\u017eeme pomoci dos\u00e1hnout va\u0161ich investi\u010dn\u00edch c\u00edl\u016f v Algarve.<\/p>\n<h2 id=\"frequently-asked-questions\">\u010casto kladen\u00e9 ot\u00e1zky<\/h2>\n<h3 id=\"what-is-the-capital-gains-tax-rate-for-non-residents-on-property-sales-in-portugal\">Jak\u00e1 je sazba dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f pro nerezidenty p\u0159i prodeji nemovitost\u00ed v Portugalsku?<\/h3>\n<p>Nerezidenti plat\u00ed v roce 2026 pau\u0161\u00e1ln\u00ed sazbu 28% z kapit\u00e1lov\u00fdch zisk\u016f z prodeje portugalsk\u00fdch nemovitost\u00ed. Tato sazba se vztahuje na celkov\u00fd zisk po ode\u010dten\u00ed po\u0159izovac\u00edch n\u00e1klad\u016f, n\u00e1klad\u016f na \u00fapravy a prodejn\u00edch n\u00e1klad\u016f. Rezidenti maj\u00ed v\u00fdhodu v podob\u011b ni\u017e\u0161\u00edch efektivn\u00edch sazeb d\u00edky osvobozen\u00ed zisku ve v\u00fd\u0161i 50% a pou\u017eit\u00ed progresivn\u00edch da\u0148ov\u00fdch p\u00e1sem.<\/p>\n<h3 id=\"are-there-any-exemptions-for-reinvesting-proceeds-into-other-portuguese-properties\">Existuj\u00ed n\u011bjak\u00e9 v\u00fdjimky v p\u0159\u00edpad\u011b reinvestov\u00e1n\u00ed v\u00fdnos\u016f do jin\u00fdch portugalsk\u00fdch nemovitost\u00ed?<\/h3>\n<p>Ano, Portugalsko nab\u00edz\u00ed da\u0148ovou \u00falevu p\u0159i reinvestici, d\u00edky n\u00ed\u017e lze odlo\u017eit nebo zcela zru\u0161it da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f, pokud v\u00fdnosy z prodeje reinvestujete do jin\u00e9 portugalsk\u00e9 nemovitosti spl\u0148uj\u00edc\u00ed podm\u00ednky. Rezidenti maj\u00ed k t\u00e9to \u00falev\u011b \u0161ir\u0161\u00ed p\u0159\u00edstup, zejm\u00e9na v p\u0159\u00edpad\u011b koup\u011b hlavn\u00edho bydli\u0161t\u011b v obdob\u00ed 36 m\u011bs\u00edc\u016f p\u0159ed prodejem nebo 24 m\u011bs\u00edc\u016f po n\u011bm. Nerezidenti podl\u00e9haj\u00ed p\u0159\u00edsn\u011bj\u0161\u00edm podm\u00ednk\u00e1m, ale za ur\u010dit\u00fdch okolnost\u00ed mohou tuto \u00falevu rovn\u011b\u017e vyu\u017e\u00edt.<\/p>\n<h3 id=\"how-and-when-must-foreign-investors-file-their-capital-gains-tax-returns\">Jak a kdy mus\u00ed zahrani\u010dn\u00ed investo\u0159i pod\u00e1vat da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed k dani z kapit\u00e1lov\u00fdch v\u00fdnos\u016f?<\/h3>\n<p>Zahrani\u010dn\u00ed investo\u0159i mus\u00ed podat formul\u00e1\u0159 3 (Modelo 3) do 31. kv\u011btna roku n\u00e1sleduj\u00edc\u00edho po prodeji nemovitosti. V p\u0159\u00edpad\u011b prodeje v roce 2026 je lh\u016fta 31. kv\u011btna 2027. Kupuj\u00edc\u00ed obvykle p\u0159i uzav\u0159en\u00ed transakce sraz\u00ed 28% z zisku a odvedou jej da\u0148ov\u00fdm org\u00e1n\u016fm, p\u0159i\u010dem\u017e prod\u00e1vaj\u00edc\u00ed n\u00e1sledn\u011b podaj\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, aby po\u017e\u00e1dali o vr\u00e1cen\u00ed p\u0159eplatku, pokud je jejich skute\u010dn\u00e1 da\u0148ov\u00e1 povinnost ni\u017e\u0161\u00ed v d\u016fsledku odpo\u010dt\u016f nebo osvobozen\u00ed.<\/p>\n<h3 id=\"can-tax-treaties-between-portugal-and-other-countries-reduce-or-eliminate-capital-gains-tax\">Mohou da\u0148ov\u00e9 smlouvy mezi Portugalskem a jin\u00fdmi zem\u011bmi sn\u00ed\u017eit nebo zcela zru\u0161it da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f?<\/h3>\n<p>Da\u0148ov\u00e9 smlouvy obecn\u011b umo\u017e\u0148uj\u00ed Portugalsku zdanit zisky z portugalsk\u00fdch nemovitost\u00ed, p\u0159i\u010dem\u017e vy\u017eaduj\u00ed, aby va\u0161e domovsk\u00e1 zem\u011b poskytla zahrani\u010dn\u00ed da\u0148ov\u00e9 z\u00e1po\u010dty proti va\u0161\u00ed dom\u00e1c\u00ed da\u0148ov\u00e9 povinnosti. T\u00edm se zabr\u00e1n\u00ed dvoj\u00edmu zdan\u011bn\u00ed, ale samotn\u00e1 portugalsk\u00e1 da\u0148 se t\u00edm nesn\u00ed\u017e\u00ed. Projd\u011bte si svou konkr\u00e9tn\u00ed smlouvu s kvalifikovan\u00fdm poradcem, abyste pochopili, jak se tyto z\u00e1po\u010dty vztahuj\u00ed na va\u0161i situaci.<\/p>\n<h3 id=\"what-documents-do-foreign-investors-need-to-keep-for-capital-gains-tax-purposes\">Jak\u00e9 dokumenty mus\u00ed zahrani\u010dn\u00ed investo\u0159i uchov\u00e1vat pro \u00fa\u010dely dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f?<\/h3>\n<p>Mus\u00edte si uschovat origin\u00e1ly kupn\u00edch a prodejn\u00edch smluv, v\u0161echny faktury za \u00fapravy nemovitosti s \u0159\u00e1dnou dokumentac\u00ed k DPH, \u00fa\u010dtenky za n\u00e1klady spojen\u00e9 s po\u0159\u00edzen\u00edm a prodejem, bankovn\u00ed v\u00fdpisy dokl\u00e1daj\u00edc\u00ed platby a z\u00e1znamy o sm\u011bnn\u00fdch kurzech platn\u00fdch v datech transakc\u00ed. Portugalsk\u00e9 da\u0148ov\u00e9 \u00fa\u0159ady vy\u017eaduj\u00ed origin\u00e1ln\u00ed doklady k uzn\u00e1n\u00ed odpo\u010dt\u016f a chyb\u011bj\u00edc\u00ed dokumentace m\u00e1 za n\u00e1sledek neuzn\u00e1n\u00ed odpo\u010dt\u016f a vy\u0161\u0161\u00ed da\u0148ov\u00e9 povinnosti.<\/p>\n<h2 id=\"recommended\">Doporu\u010den\u00e9 str\u00e1nky<\/h2>\n<ul>\n<li><a href=\"https:\/\/rivaprime.eu\/cz\/pravidla-pro-zahranicni-vlastnictvi-v-portugalsku-pruvodce-pro-investory-v-algarve-pro-rok-2026\/\">Pravidla zahrani\u010dn\u00edho vlastnictv\u00ed Portugalsko: pr\u016fvodce pro investory do roku 2026 - RIVA PRIME CONSULTING<\/a><\/li>\n<li><a href=\"https:\/\/rivaprime.eu\/cz\/nas-blog\/zdaneni-prijmu-z-pronajmu-portugalsko-2026\/\">Zdan\u011bn\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu v Portugalsku: pr\u016fvodce pro rok 2026 \u2013 RIVA PRIME CONSULTING<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Komplexn\u00ed pr\u016fvodce dan\u00ed z kapit\u00e1lov\u00fdch v\u00fdnos\u016f v Portugalsku pro zahrani\u010dn\u00ed investory v roce 2026. P\u0159e\u010dt\u011bte si metody v\u00fdpo\u010dtu, osvobozen\u00ed od dan\u011b, po\u017eadavky na vypln\u011bn\u00ed a strategie pro minimalizaci dan\u011b z prodeje nemovitost\u00ed v Algarve.<\/p>","protected":false},"author":1,"featured_media":4299,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"loftocean_post_format_gallery":"","loftocean_post_format_gallery_ids":"","loftocean_post_format_gallery_urls":"","loftocean_post_format_video_id":0,"loftocean_post_format_video_url":"","loftocean_post_format_video_type":"","loftocean_post_format_video":"","loftocean_post_format_audio_type":"","loftocean_post_format_audio_url":"","loftocean_post_format_audio_id":0,"loftocean_post_format_audio":"","loftocean-like-count":0,"cozystay_single_post_hide_site_header":"","cozystay_single_post_site_header_source":"","cozystay_single_post_custom_site_header":"0","cozystay_single_post_custom_sticky_site_header":"0","cozystay_single_post_hide_page_title":"","cozystay_single_post_site_footer_hide_main":"","cozystay_single_custom_site_footer_main_source":"","cozystay_single_custom_site_footer_main":"0","cozystay_single_post_site_footer_hide_above":"","cozystay_single_custom_site_footer_above_source":"","cozystay_single_custom_site_footer_above":"0","cozystay_single_post_site_footer_hide_instagram":"","cozystay_single_post_site_footer_hide_bottom":"","cozystay_single_custom_mobile_menu_source":"","cozystay_single_custom_mobile_menu":"0","cozystay_single_custom_mobile_menu_animation":"","cozystay_single_custom_mobile_menu_width":"","cozystay_single_custom_mobile_menu_custom_width":375,"cozystay_single_post_template":"","footnotes":""},"categories":[56],"tags":[],"class_list":["post-4297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-investing-in-lagos"],"aioseo_notices":[],"loftoceanMetas":{"authorName":"Romeu Ramos","categories":[{"name":"Investov\u00e1n\u00ed v Lagosu","link":"https:\/\/rivaprime.eu\/cz\/kategorie\/investovani-v-lagosu\/","count":55}],"date":"22 b\u0159ezna, 2026","featuredImageSRC":"https:\/\/rivaprime.eu\/wp-content\/uploads\/2026\/03\/1773799321548_image-150x150.png"},"_links":{"self":[{"href":"https:\/\/rivaprime.eu\/cz\/wp-json\/wp\/v2\/posts\/4297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rivaprime.eu\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rivaprime.eu\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rivaprime.eu\/cz\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rivaprime.eu\/cz\/wp-json\/wp\/v2\/comments?post=4297"}],"version-history":[{"count":1,"href":"https:\/\/rivaprime.eu\/cz\/wp-json\/wp\/v2\/posts\/4297\/revisions"}],"predecessor-version":[{"id":4298,"href":"https:\/\/rivaprime.eu\/cz\/wp-json\/wp\/v2\/posts\/4297\/revisions\/4298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rivaprime.eu\/cz\/wp-json\/wp\/v2\/media\/4299"}],"wp:attachment":[{"href":"https:\/\/rivaprime.eu\/cz\/wp-json\/wp\/v2\/media?parent=4297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rivaprime.eu\/cz\/wp-json\/wp\/v2\/categories?post=4297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rivaprime.eu\/cz\/wp-json\/wp\/v2\/tags?post=4297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}