{"id":10987,"date":"2025-02-03T13:09:30","date_gmt":"2025-02-03T12:09:30","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10987"},"modified":"2025-04-15T11:09:07","modified_gmt":"2025-04-15T09:09:07","slug":"automobil-v-podnikani-z-danoveho-hlediska","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/automobil-v-podnikani-z-danoveho-hlediska\/","title":{"rendered":"Automobil v podnik\u00e1n\u00ed z da\u0148ov\u00e9ho hlediska"},"content":{"rendered":"<h2>Mo\u017enost vyu\u017e\u00edvat firemn\u00ed vozidlo zam\u011bstnancem i pro soukrom\u00e9 \u00fa\u010dely<\/h2>\n<p>Pokud poskytuje zam\u011bstnavatel zam\u011bstnanci firemn\u00ed vozidlo pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely, vznik\u00e1 zam\u011bstnanci zdaniteln\u00fd zam\u011bstnaneck\u00fd benefit, kter\u00fd je ZDP ocen\u011bn \u010d\u00e1stkou ve v\u00fd\u0161i 1 % ze vstupn\u00ed ceny vozidla, resp. ve v\u00fd\u0161i 0,5 % ze vstupn\u00ed ceny tzv. n\u00edzkoemisn\u00edho motorov\u00e9ho vozidla, resp. 0,25 % ze vstupn\u00ed ceny tzv. bezemisn\u00edho vozidla, podle ZDP, kter\u00fd v \u00a7 21b odst. 6 a 7 definuje tzv. n\u00edzkoemisn\u00ed a tzv. bezemisn\u00ed vozidlo.<\/p>\n<p>Uveden\u00e1 hodnota zam\u011bstnaneck\u00e9ho benefitu vstupuje do z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob zam\u011bstnance, jako\u017e i do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro v\u00fdpo\u010det pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed (d\u00e1le jen SP a ZP). Proto\u017ee se jedn\u00e1 problematiku zdan\u011bn\u00ed zam\u011bstnance, je nutn\u00e9 napln\u011bn\u00ed tohoto zam\u011bstnaneck\u00e9ho benefitu \u0159e\u0161it za ka\u017ed\u00fd (i zapo\u010dat\u00fd) kalend\u00e1\u0159n\u00ed m\u011bs\u00edc.<\/p>\n<p>Je nutno podotknout, \u017ee tento zdaniteln\u00fd benefit se stanov\u00ed pro ka\u017ed\u00fd zapo\u010dat\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, v\u00a0n\u011bm\u017e byla zam\u011bstnanci ud\u011blena mo\u017enost tohoto vyu\u017eit\u00ed pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely. V\u00a0souladu s\u00a0Pokynem GF\u0158 D-59 nen\u00ed d\u016fle\u017eit\u00e9, zda zam\u011bstnanec skute\u010dn\u011b v\u00a0dan\u00e9m kalend\u00e1\u0159n\u00edm m\u011bs\u00edci vozidlo vyu\u017eil i pro soukrom\u00e9 \u00fa\u010dely. Pro \u201eaktivaci\u201c zdaniteln\u00e9ho zam\u011bstnaneck\u00e9ho benefitu je d\u016fle\u017eit\u00e9, \u017ee byla zam\u011bstnavatelem poskytnuta mo\u017enost vozidlo vyu\u017e\u00edt pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely. Rovn\u011b\u017e je d\u016fle\u017eit\u00e9 si uv\u011bdomit, \u017ee se tedy nejedn\u00e1 o mo\u017enost vyu\u017e\u00edv\u00e1n\u00ed vozidla \u201ejen\u201c pro soukrom\u00e9 \u00fa\u010dely, n\u00fdbr\u017e pro \u201eslu\u017eebn\u00ed i soukrom\u00e9\u201c \u00fa\u010dely \u2013 a to za ka\u017ed\u00fd, i zapo\u010dat\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee zam\u011bstnavatel se zam\u011bstnancem sjedn\u00e1 \u00faplatu za poskytnut\u00ed vozidla pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely, je p\u0159\u00edjmem zam\u011bstnance rozd\u00edl mezi \u010d\u00e1stkou stanovenou podle v\u00fd\u0161e uveden\u00fdch odstavc\u016f a v\u00fd\u0161\u00ed \u00fahrady zam\u011bstnance, pokud je tato sjednan\u00e1 \u00faplata ni\u017e\u0161\u00ed ne\u017e 1 % vstupn\u00ed ceny vozidla nebo 0,5 % vstupn\u00ed ceny n\u00edzkoemisn\u00edho vozidla.<\/p>\n<p>Tento institut se net\u00fdk\u00e1 pouze vozidla, kter\u00e9 zam\u011bstnavatel fakticky vlastn\u00ed, n\u00fdbr\u017e i vozidla, kter\u00e9 m\u00e1 zam\u011bstnavatel po\u0159\u00edzen\u00e9 na finan\u010dn\u00ed leasing nebo jej m\u00e1 zam\u011bstnavatel najat\u00e9. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b se pro v\u00fdpo\u010det p\u0159\u00edslu\u0161n\u00e9ho procenta vych\u00e1z\u00ed ze vstupn\u00ed ceny vozidla u p\u016fvodn\u00edho vlastn\u00edka, a to i v\u00a0p\u0159\u00edpad\u011b, \u017ee dojde k\u00a0n\u00e1sledn\u00e9 koupi vozidla.<\/p>\n<p>Pokud ve vstupn\u00ed cen\u011b vozidla nen\u00ed zahrnuta da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty, pro v\u00fdpo\u010det p\u0159\u00edslu\u0161n\u00e9ho procenta se vych\u00e1z\u00ed ze vstupn\u00ed ceny v\u010detn\u011b t\u00e9to dan\u011b. Pokud \u010din\u00ed v\u00fdsledn\u00e1 \u010d\u00e1stka, kter\u00e1 se posuzuje jako p\u0159\u00edjem zam\u011bstnance za ka\u017ed\u00fd i zapo\u010dat\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc poskytnut\u00ed vozidla, ni\u017e\u0161\u00ed ne\u017e K\u010d 1.000,&#8211;, pova\u017euje se za p\u0159\u00edjem zam\u011bstnance \u010d\u00e1stka ve v\u00fd\u0161i K\u010d 1.000,&#8211;.<\/p>\n<p>Pokud poskytne zam\u011bstnavatel zam\u011bstnanci bezplatn\u011b v\u00a0pr\u016fb\u011bhu kalend\u00e1\u0159n\u00edho m\u011bs\u00edce postupn\u011b za sebou v\u00edce motorov\u00fdch vozidel k\u00a0pou\u017e\u00edv\u00e1n\u00ed pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely, pova\u017euje se za p\u0159\u00edjem zam\u011bstnance \u010d\u00e1stka ve v\u00fd\u0161i 1 % z\u00a0nejvy\u0161\u0161\u00ed vstupn\u00ed ceny motorov\u00e9ho vozidla. Pokud je motorov\u00e9 vozidlo s\u00a0nejvy\u0161\u0161\u00ed vstupn\u00ed cenou n\u00edzkoemisn\u00edm vozidlem, pova\u017euje se za p\u0159\u00edjem zam\u011bstnance \u010d\u00e1stka ve v\u00fd\u0161i 0,5 % ze vstupn\u00ed ceny tohoto motorov\u00e9ho vozidla. Pokud je motorov\u00e9 vozidlo s nejvy\u0161\u0161\u00ed vstupn\u00ed cenou bezemisn\u00edm vozidlem, pova\u017euje se za p\u0159\u00edjem zam\u011bstnance \u010d\u00e1stka ve v\u00fd\u0161i 0,25 % ze vstupn\u00ed ceny tohoto motorov\u00e9ho vozidla.<\/p>\n<p>Jestli\u017ee poskytne zam\u011bstnavatel zam\u011bstnanci bezplatn\u011b v\u00a0pr\u016fb\u011bhu kalend\u00e1\u0159n\u00edho m\u011bs\u00edce v\u00edce motorov\u00fdch vozidel sou\u010dasn\u011b, pova\u017euje se za p\u0159\u00edjem zam\u011bstnance \u010d\u00e1stka ve v\u00fd\u0161i 1 % z\u00a0\u00fahrnu vstupn\u00edch cen v\u0161ech motorov\u00fdch vozidel s\u00a0v\u00fdjimkou n\u00edzkoemisn\u00edch poskytnut\u00fdch pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely a ve v\u00fd\u0161i 0,5 % z\u00a0\u00fahrnu vstupn\u00edch cen v\u0161ech n\u00edzkoemisn\u00edch motorov\u00fdch vozidel poskytnut\u00fdch pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely a ve v\u00fd\u0161i 0,25 % z \u00fahrnu vstupn\u00edch cen v\u0161ech n\u00edzkoemisn\u00edch motorov\u00fdch vozidel poskytnut\u00fdch pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely.<\/p>\n<h2>Pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu<\/h2>\n<p>ZDP d\u00e1v\u00e1 mo\u017enost vyu\u017e\u00edt nam\u00edsto skute\u010dn\u00fdch v\u00fddaj\u016f (n\u00e1klad\u016f) na spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty a parkovn\u00e9 vyu\u017e\u00edt tzv. pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu. S\u00a0aplikac\u00ed tohoto institutu je v\u0161ak spojena cel\u00e1 \u0159ada z\u00e1konn\u00fdch podm\u00ednek. Hodnota tohoto pau\u0161\u00e1ln\u00edho v\u00fddaje na dopravu \u010din\u00ed \u010d\u00e1stku ve v\u00fd\u0161i K\u010d 5.000,&#8211; ve vztahu k\u00a0jednomu vozidlu za jeden kalend\u00e1\u0159n\u00ed m\u011bs\u00edc. Podm\u00ednkou v\u0161ak je, \u017ee podnikatelsk\u00fd subjekt nesm\u00ed p\u0159enechat ani po \u010d\u00e1st kalend\u00e1\u0159n\u00edho m\u011bs\u00edce dan\u00e9 vozidlo k\u00a0u\u017e\u00edv\u00e1n\u00ed jin\u00e9 osob\u011b. Za toto p\u0159enech\u00e1n\u00ed k\u00a0u\u017e\u00edv\u00e1n\u00ed jin\u00e9 osob\u011b se nepova\u017euje uskute\u010dn\u011bn\u00ed pracovn\u00ed cesty spolupracuj\u00edc\u00ed osobou nebo zam\u011bstnancem, kter\u00fd silni\u010dn\u00ed motorov\u00e9 vozidlo nevyu\u017e\u00edv\u00e1 i pro soukrom\u00e9 \u00fa\u010dely.<\/p>\n<p>Pokud pou\u017e\u00edv\u00e1 poplatn\u00edk silni\u010dn\u00ed motorov\u00e9 vozidlo, u n\u011bho\u017e uplat\u0148uje pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu, pouze z\u010d\u00e1sti k\u00a0dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed zdaniteln\u00e9ho p\u0159\u00edjmu, lze na takov\u00e9 vozidlo uplatnit pouze \u010d\u00e1st pau\u0161\u00e1ln\u00edho v\u00fddaje na dopravu, a to ve v\u00fd\u0161i 80 % t\u00e9to \u010d\u00e1stky.<\/p>\n<p>Jestli\u017ee podnikatelsk\u00fd subjekt u n\u011bkter\u00e9ho vozidla uplatn\u00ed v\u00a0souladu se ZDP kr\u00e1cen\u00fd pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu, potom pro \u00fa\u010dely ZDP plat\u00ed, \u017ee ostatn\u00ed vozidla, u nich\u017e poplatn\u00edk uplat\u0148uje pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu, vyu\u017e\u00edv\u00e1 v\u00fdlu\u010dn\u011b k\u00a0dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f.<\/p>\n<p>Pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu je mo\u017eno uplatnit nejv\u00fd\u0161e za 3 vlastn\u00ed silni\u010dn\u00ed motorov\u00e1 vozidla zahrnut\u00e1 nebo nezahrnut\u00e1 do obchodn\u00edho majetku nebo v\u00a0n\u00e1jmu za zda\u0148ovac\u00ed obdob\u00ed nebo obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. V\u00a0pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed nelze m\u011bnit zp\u016fsob uplatn\u011bn\u00ed pau\u0161\u00e1ln\u00edho v\u00fddaje na dopravu na zp\u016fsob uplatn\u011bn\u00ed skute\u010dn\u00fdch v\u00fddaj\u016f na spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty a parkovn\u00e9 a naopak.<\/p>\n<p>V\u00a0m\u011bs\u00edci po\u0159\u00edzen\u00ed nebo vy\u0159azen\u00ed silni\u010dn\u00edho motorov\u00e9ho vozidla lze uplatnit pom\u011brnou \u010d\u00e1st pau\u0161\u00e1ln\u00edho v\u00fddaje na dopravu.<\/p>\n<p>Je nutn\u00e9 zd\u016fraznit, \u017ee za da\u0148ov\u011b neuznateln\u00e9 v\u00fddaje (n\u00e1klady) se dle ZDP pova\u017euj\u00ed tedy v\u00fddaje (n\u00e1klady) na spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty a parkovn\u00e9, pokud podnikatelsk\u00fd subjekt uplat\u0148uje pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu.<\/p>\n<p>Pokud poplatn\u00edk pou\u017e\u00edv\u00e1 tzv. kr\u00e1cen\u00fd pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu, pova\u017euje se za da\u0148ov\u011b neuznateln\u00e9 v\u00fddaje (n\u00e1klady) 20 % ostatn\u00edch v\u00fddaj\u016f (n\u00e1klad\u016f).<\/p>\n<p>Jestli\u017ee vyu\u017e\u00edv\u00e1 k\u00a0dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f (v\u00fdnos\u016f) silni\u010dn\u00ed motorov\u00e9 vozidlo, kter\u00e9 je ve spole\u010dn\u00e9m jm\u011bn\u00ed man\u017eel\u016f nebo ve spoluvlastnictv\u00ed, v\u00edce poplatn\u00edk\u016f, mohou si v\u00a0\u00fahrnu uplatnit pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu nejv\u00fd\u0161e K\u010d 5.000,&#8211;.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            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id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10987\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10987\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Mo\u017enost vyu\u017e\u00edvat firemn\u00ed vozidlo zam\u011bstnavatele zam\u011bstnancem i pro soukrom\u00e9 \u00fa\u010dely, jako\u017e i tzv. pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu, jsou \u010dasto se vyskytuj\u00edc\u00edmi instituty v\u00a0r\u00e1mci podnik\u00e1n\u00ed podnikatelsk\u00fdch subjekt\u016f, a\u0165 fyzick\u00fdch nebo pr\u00e1vnick\u00fdch osob. V\u00a0p\u0159\u00edpad\u011b mo\u017enosti vyu\u017e\u00edvat firemn\u00ed vozidlo zam\u011bstnancem i pro soukrom\u00e9 \u00fa\u010dely je ZDP definov\u00e1n da\u0148ov\u00fd benefit ocen\u011bn\u00fd 1 % ze vstupn\u00ed ceny vozidla, p\u0159\u00edpadn\u011b 0,5 % vstupn\u00ed ceny tzv. n\u00edzkoemisn\u00edho vozidla, p\u0159\u00edpadn\u011b 0,25 % vstupn\u00ed ceny tzv. n\u00edzkoemisn\u00edho vozidla, kter\u00fd vstupuje do da\u0148ov\u00e9ho z\u00e1kladu pro v\u00fdpo\u010det dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, jako\u017e i do vym\u011b\u0159ovac\u00edho z\u00e1kladu pro SP a ZP. ZDP obsahuje \u0159adu da\u0148ov\u00fdch aspekt\u016f spojen\u00fdch s\u00a0t\u00edmto zam\u011bstnaneck\u00fdm benefitem. Jedn\u00e1 se zejm\u00e9na o pravidlo, \u017ee dan\u00e9 vozidlo nesm\u00ed b\u00fdt v\u00a0pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed nebo obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, p\u0159enech\u00e1no k\u00a0u\u017e\u00edv\u00e1n\u00ed pro soukrom\u00e9 \u00fa\u010dely jin\u00e9 osob\u011b. Tento institut lze vyu\u017e\u00edt u vozidel vlastn\u011bn\u00fdch zam\u011bstnavatelem, d\u00e1le vozidel ve finan\u010dn\u00edm leasingu a n\u00e1jmu. Institut tzv. pau\u0161\u00e1ln\u00edho v\u00fddaje na dopravu umo\u017e\u0148uje podnikatelsk\u00fdm subjekt\u016fm pou\u017e\u00edvat nam\u00edsto skute\u010dn\u00fdch v\u00fddaj\u016f (n\u00e1klad\u016f), vynalo\u017een\u00fdch na pohonn\u00e9 hmoty a parkovn\u00e9, \u201epau\u0161\u00e1l\u201c v\u00a0hodnot\u011b K\u010d 5.000,&#8211; ve vztahu k\u00a0jednomu vozidlu za jeden kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, p\u0159\u00edpadn\u011b v\u00a0hodnot\u011b K\u010d 4.000,- u podnikatel\u016f pou\u017e\u00edvaj\u00edc\u00edch vozidlo i soukrom\u011b (av\u0161ak za respektov\u00e1n\u00ed podm\u00ednky, \u017ee vozidlo nebylo v\u00a0pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed p\u0159enech\u00e1no k\u00a0vyu\u017eit\u00ed n\u011bkomu jin\u00e9mu). Rovn\u011b\u017e u tohoto institutu ZDP obsahuje velk\u00e9 mno\u017estv\u00ed podm\u00ednek pro jeho pou\u017eit\u00ed. Tento institut lze vyu\u017e\u00edt u vozidel vlastn\u011bn\u00fdch podnikatelsk\u00fdm subjektem nebo u vozidel v\u00a0n\u00e1jmu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mo\u017enost vyu\u017e\u00edvat firemn\u00ed vozidlo zam\u011bstnancem i pro soukrom\u00e9 \u00fa\u010dely Pokud poskytuje zam\u011bstnavatel zam\u011bstnanci firemn\u00ed vozidlo pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely, vznik\u00e1 zam\u011bstnanci zdaniteln\u00fd zam\u011bstnaneck\u00fd benefit, &#8230;<\/p>\n","protected":false},"author":12,"featured_media":10988,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[51,89,116],"class_list":["post-10987","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-fyzicka-osoba","tag-hmotny-majetek","tag-pravnicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10987","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=10987"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10987\/revisions"}],"predecessor-version":[{"id":16661,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10987\/revisions\/16661"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10988"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}