Priznanie k dani z nehnuteľnosti (FO)

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Výmera podlahových plôch určená na rôzne účely v m² (u spoluvlastníkov vo výške ich spoluvlastníckeho podielu)
a) stavby na bývanie a drobné stavby, ktoré majú doplnkovú funkciu pre hlavnú stavbu

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b) stavby na pôdohospodársku produkciu, skleníky, stavby pre vodné hospodárstvo, stavby využívané pre na skladovanie vlastnej pôdohospodárskej produkcie vrátane stavieb na vlastnú administratívu

Výmera podlahových plôch určená na rôzne účely v m² (u spoluvlastníkov vo výške ich spoluvlastníckeho podielu)
c) stavby rekreačných a záhradkárskych chát a domčekov na individuálnu rekreáciu

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d) samostatne stojace garáže a samostatné stavby hromadných garáží a stavby určené alebo používané na tieto účely, postavené mimo bytových domov

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e) priemyselné stavby, stavby slúžiace energetike, stavby slúžiace stavebníctvu, stavby využívané na skladovanie vlastnej produkcie, vrátane stavieb na vlastnú administratívu

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f) stavby na ostatné podnikanie a na zárobkovú činnosť, skladovanie a administratívu súvisiacu s ostatným podnikaním a so zárobkovou činnosťou

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g) ostatné stavby neuvedené v písmenách a) až f)

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Príloha k oddielu Stavby

a) stavby vo vlastníctve právnických osôb, ktoré nie sú založené alebo zriadené na podnikanie

b) stavby slúžiace školám, školským zariadeniam a zdravotníckym zariadeniam, zariadeniam na pracovnú rehabilitáciu občanov so zmenenou pracovnou schopnosťou, stavby užívané na účely sociálnej pomoci a múzeá, galérie knižnice, divadlá, kiná, amfiteátre, výstavné siene, osvetové zariadenia

c) stavby, ktorých využitie je obmedzené z dôvodu rozsiahlej rekonštrukcie, stavebnej uzávery alebo umiestnenia na podkopanom pozemku

d) stavby na bývanie vo vlastníctve občanov v hmotnej núdzi, občanov starších ako 62 rokov alebo občanov s ťažkým zdravotným postihnutím alebo držiteľov preukazu občana s ťažkým zdravotným postihnutím alebo držiteľov preukazu občana s ťažkým zdravotným postihnutím s potrebou sprievodcu, ako aj prevažne alebo úplne bezvládnych občanov, ktoré slúžia na ich trvalé bývanie

e) garáže vo vlastníctve občanov starších ako 62 rokov alebo občanov s ťažkým zdravotným postihnutím alebo držiteľov preukazu občana s ťažkým zdravotným postihnutím alebo držiteľov preukazu občana s ťažkým zdravotným postihnutím s potrebou sprievodcu, ktoré slúžia pre motorové vozidlá používané na ich dopravu

f) stavby na pôdohospodársku produkciu, skleníky, stavby využívané na skladovanie vlastnej pôdohospodárskej produkcie, stavby pre vodné hospodárstvo okrem stavieb na skladovanie inej ako vlastnej pôdohospodárskej produkcie a stavieb na administratívu

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Príloha k oddielu Byty

a) byty vo vlastníctve právnických osôb, ktoré nie sú založené alebo zriadené na podnikanie

b) byty slúžiace školám, školským zariadeniam a zdravotníckym zariadeniam, zariadeniam na pracovnú rehabilitáciu a rekvalifikáciu občanov so zmenenou pracovnou schopnosťou

c) byty, ktorých využitie je obmedzené z dôvodu rozsiahlej rekonštrukcie, stavebnej uzávery alebo umiestnenia na podkopanom pozemku

d) byty vo vlastníctve občanov v hmotnej núdzi, občanov starších ako 62 rokov alebo občanov s ťažkým zdravotným postihnutím alebo držiteľov preukazu občana s ťažkým zdravotným postihnutím alebo držiteľov preukazu občana s ťažkým zdravotným postihnutím s potrebou sprievodcu, ako aj prevažne alebo úplne bezvládnych občanov, ktoré slúžia na ich trvalé bývanie

e) nebytové priestory v bytových domoch slúžiace ako garáž vo vlastníctve občanov starších ako 62 rokov alebo občanov s ťažkým zdravotným postihnutím alebo držiteľov preukazu občana s ťažkým zdravotným postihnutím alebo držiteľov preukazu občana s ťažkým zdravotným postihnutím s potrebou sprievodcu, ktoré slúžia pre motorové vozidlá používané na ich dopravu

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Príloha k oddielu Pozemky

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