{"id":1244,"date":"2025-02-05T11:23:07","date_gmt":"2025-02-05T10:23:07","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zpusoby-uplatneni-vydaju-k-automobilu-u-osvc\/"},"modified":"2025-02-05T11:23:09","modified_gmt":"2025-02-05T10:23:09","slug":"zpusoby-uplatneni-vydaju-k-automobilu-u-osvc","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zpusoby-uplatneni-vydaju-k-automobilu-u-osvc\/","title":{"rendered":"Zp\u016fsoby uplatn\u011bn\u00ed v\u00fddaj\u016f k automobilu u OSV\u010c"},"content":{"rendered":"<p>Pravidla pro ur\u010den\u00ed da\u0148ov\u011b uznateln\u00fdch v\u00fddaj\u016f (n\u00e1klad\u016f) spojen\u00fdch s\u00a0u\u017e\u00edv\u00e1n\u00edm automobil\u016f n\u00e1m stanovuje z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c). V\u00a0dal\u0161\u00edm textu m\u00e1me uvedeny jednotliv\u00e9 alternativy uplatn\u011bn\u00ed v\u00fddaj\u016f v\u00e1\u017e\u00edc\u00edch se k\u00a0u\u017e\u00edv\u00e1n\u00ed automobilu.<\/p>\n<h2>I. Vlastn\u00ed automobil \u2013 obchodn\u00ed majetek<\/h2>\n<p>Nejd\u0159\u00edve je pot\u0159eba vylo\u017eit souslov\u00ed <strong>vlastn\u00ed automobil<\/strong><em>. <\/em>T\u00edmto souslov\u00edm se rozum\u00ed takov\u00fd automobil, ke kter\u00e9mu m\u00e1 poplatn\u00edk vlastnick\u00e9 pr\u00e1vo. Nej\u010dast\u011bj\u0161\u00edm titulem k\u00a0nabyt\u00ed vlastnick\u00e9ho pr\u00e1va u automobilu je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kupni-smlouva-na-auto-a-co-dalsiho-si-pohlidat-pri-porizeni-vozidla-do-podnikani\/\">kupn\u00ed smlouva<\/a>, ale m\u016f\u017ee to b\u00fdt tak\u00e9 nap\u0159. rozhodnut\u00ed p\u0159\u00edslu\u0161n\u00e9ho org\u00e1nu (d\u011bdictv\u00ed). Naopak o vlastnictv\u00ed nerozhoduje z\u00e1pis ve velk\u00e9m technick\u00e9m pr\u016fkazu.<\/p>\n<p><strong>Obchodn\u00edm majetkem<\/strong> se podle ZDP rozum\u00ed majetek poplatn\u00edka, o kter\u00e9m bylo nebo je \u00fa\u010dtov\u00e1no anebo je nebo byl uveden v\u00a0da\u0148ov\u00e9 evidenci. Dnem vy\u0159azen\u00ed z\u00a0obchodn\u00edho majetku je den, kdy poplatn\u00edk o majetku naposledy \u00fa\u010dtoval nebo jej uv\u00e1d\u011bl v\u00a0da\u0148ov\u00e9 evidenci. Z\u00a0t\u00e9to definice mimo jin\u00e9 vypl\u00fdv\u00e1, \u017ee <strong>pokud poplatn\u00edk uplat\u0148uje v\u00fddaje pau\u0161\u00e1lem, nem\u00e1 obchodn\u00ed majetek<\/strong>.<\/p>\n<p>Pokud je vlastn\u00ed automobil za\u0159azen do obchodn\u00edho majetku, tak ve\u0161ker\u00e9 v\u00fddaje s\u00a0jeho provozem se uplat\u0148uj\u00ed v\u00a0<strong>prok\u00e1zan\u00e9 v\u00fd\u0161i<\/strong>. Je tedy nutn\u00e9, aby m\u011bl poplatn\u00edk ke v\u0161em v\u00fddaj\u016fm doklady, kter\u00e9 mu budou v\u00a0p\u0159\u00edpad\u011b kontroly slou\u017eit jako d\u016fkazn\u00ed prost\u0159edek p\u0159i prokazov\u00e1n\u00ed, \u017ee v\u00fddaje spojen\u00e9 s\u00a0automobilem byly vynalo\u017eeny za \u00fa\u010delem dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f.<\/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            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1244\">\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\/1244\">\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>II. Vlastn\u00ed automobil \u2013 nen\u00ed v\u00a0obchodn\u00edm majetku<\/h2>\n<p>V\u00a0situaci, kdy vlastn\u00ed automobil nen\u00ed zahrnut v\u00a0obchodn\u00edm majetku, m\u016f\u017ee poplatn\u00edk uplatnit v\u00fddaje ve v\u00fd\u0161i <strong>sazby z\u00e1kladn\u00ed n\u00e1hrady a n\u00e1hrady v\u00fddaj\u016f za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty<\/strong>.<\/p>\n<p>Ve sb\u00edrce z\u00e1kon\u016f byla zve\u0159ejn\u011bna vyhl\u00e1\u0161ka MPSV \u010d. 475\/2024 Sb., kter\u00e1 stanov\u00ed v\u00fd\u0161i tuzemsk\u00fdch cestovn\u00edch n\u00e1hrad a stravn\u00e9ho pro rok 2025. Sazba z\u00e1kladn\u00ed n\u00e1hrady za pou\u017eit\u00ed vlastn\u00edho vozidla na 1 km j\u00edzdy se od 1. 1. 2025 zv\u00fd\u0161ila na 5,80 K\u010d (dosud 5,60 K\u010d). Touto vyhl\u00e1\u0161kou se oproti roku 2024 sn\u00ed\u017eily pr\u016fm\u011brn\u00e9 ceny benzinu 95 a 98 a nafty o 2,10 a\u017e 4,00 K\u010d, a to na 35,80 K\u010d (benzin 95), 40,50 K\u010d (benzin 98), 34,70 K\u010d (nafta), pr\u016fm\u011brn\u00e1 cena elekt\u0159iny se nem\u011bn\u00ed (7,70 K\u010d za 1 kWh).<\/p>\n<p>Pokud by poplatn\u00edk cht\u011bl pou\u017e\u00edt vy\u0161\u0161\u00ed ceny, ne\u017e v\u00fd\u0161e uveden\u00e9, musel by tyto dolo\u017eit doklady o n\u00e1kupu pohonn\u00fdch hmot.<\/p>\n<p><strong>P\u0159\u00edklad (s vyu\u017eit\u00edm historick\u00fdch sazeb)<\/strong><\/p>\n<p>Poplatn\u00edk pou\u017e\u00edv\u00e1 ke sv\u00e9mu podnik\u00e1n\u00ed vlastn\u00ed osobn\u00ed automobil nezahrnut\u00fd do obchodn\u00edho majetku. Automobil nebyl v\u00a0minulosti p\u0159edm\u011btem finan\u010dn\u00edho leasingu. V\u00a0roce 2018 najezdil pro sv\u00e9 podnik\u00e1n\u00ed 45\u00a0783 km. Automobil jezd\u00ed na naftu a dle technick\u00e9ho pr\u016fkazu \u010din\u00ed pr\u016fm\u011brn\u00e1 spot\u0159eba 6,5 l na 100 km. Pro dal\u0161\u00ed v\u00fdpo\u010det je pou\u017eita vyhl\u00e1\u0161kov\u00e1 cena nafty 29,80 K\u010d.<\/p>\n<p>Celkov\u00e1 \u010d\u00e1stka v\u00fddaj\u016f s\u00a0t\u00edmto automobilem se vypo\u010dte: 45\u00a0783 x (4 + 1,94) = <strong>271\u00a0951 K\u010d<\/strong>.<\/p>\n<p>Pokud sice automobil v\u00a0obchodn\u00edm majetku nen\u00ed, ale byl anebo byl p\u0159edm\u011btem finan\u010dn\u00edho leasingu a n\u00e1jemn\u00e9 uplat\u0148oval da\u0148ov\u011b, m\u016f\u017ee u takov\u00e9ho automobilu uplatnit pouze <strong>n\u00e1hradu v\u00fddaj\u016f za pohonn\u00e9 hmoty, sazbu z\u00e1kladn\u00ed n\u00e1hrady uplatnit nem\u016f\u017ee.<\/strong><\/p>\n<p><strong>P\u0159\u00edklad (s vyu\u017eit\u00edm historick\u00fdch sazeb) <\/strong><\/p>\n<p>Zad\u00e1n\u00ed je stejn\u00e9 jako v\u00a0p\u0159ede\u0161l\u00e9m p\u0159\u00edkladu, pouze s\u00a0t\u00edm rozd\u00edlem, \u017ee automobil byl po\u0159\u00edzen formou finan\u010dn\u00edho leasingu a n\u00e1jemn\u00e9 si poplatn\u00edk v\u00a0minulosti uplatnil do da\u0148ov\u011b uznateln\u00fdch n\u00e1klad\u016f.<\/p>\n<p>Poplatn\u00edk si m\u016f\u017ee uplatnit pouze tuto \u010d\u00e1stku: 45\u00a0783 x 1,94 = <strong>88\u00a0819 K\u010d.<\/strong><\/p>\n<h2>III. Ciz\u00ed automobil<\/h2>\n<h3>1. N\u00e1jem<\/h3>\n<p>Pokud je automobil vyu\u017e\u00edv\u00e1n na z\u00e1klad\u011b n\u00e1jemn\u00ed smlouvy, v\u00fddaje se uplat\u0148uj\u00ed v\u00a0<strong>prok\u00e1zan\u00e9 v\u00fd\u0161i<\/strong>. Tot\u00e9\u017e plat\u00ed tak\u00e9 u automobilu po\u0159izovan\u00e9ho formou finan\u010dn\u00edho leasingu.<\/p>\n<h3>2.V\u00fdp\u016fj\u010dka<\/h3>\n<p>Nejprve si \u0159ekn\u011bme, co je to v\u00fdp\u016fj\u010dka. Na rozd\u00edl od n\u00e1jmu, kter\u00fd je \u00faplatn\u00fd, se v\u00fdp\u016fj\u010dka vyzna\u010duje t\u00edm, \u017ee se ciz\u00ed v\u011bc pou\u017e\u00edv\u00e1 <strong>bez\u00faplatn\u011b.<\/strong><\/p>\n<p>U automobilu, kter\u00fd je vyu\u017e\u00edv\u00e1n na z\u00e1klad\u011b smlouvy o v\u00fdp\u016fj\u010dce, m\u016f\u017ee poplatn\u00edk uplatnit v\u00fddaje ve v\u00fd\u0161i <strong>n\u00e1hrady v\u00fddaj\u016f za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty<\/strong>. <strong>Sazbu z\u00e1kladn\u00ed n\u00e1hrady<\/strong> <strong>nelze uplatnit.<\/strong><\/p>\n<p><strong>P\u0159\u00edklad (s vyu\u017eit\u00edm historick\u00fdch sazeb) <\/strong><\/p>\n<p>Poplatn\u00edk si vyp\u016fj\u010dil od p\u0159\u00edbuzn\u00e9ho automobil na pracovn\u00ed cestu, na kter\u00e9 ujel 689 km. Vyp\u016fj\u010den\u00fd automobil jezdil na motorovou naftu a dle technick\u00e9ho pr\u016fkazu m\u011bl pr\u016fm\u011brnou spot\u0159ebu 5,9 l na 100 km. Vyhl\u00e1\u0161kov\u00e1 cena nafty je 29,80 K\u010d.<\/p>\n<p>Poplatn\u00edk si m\u016f\u017ee uplatnit pouze \u010d\u00e1stku: 689 x 1,76 = <strong>1\u00a0213 K\u010d<\/strong>.<\/p>\n<p>Pokud se v\u0161ak jedn\u00e1 o v\u00fdp\u016fj\u010dku uzav\u0159enou s\u00a0v\u011b\u0159itelem na dobu <strong>zaji\u0161t\u011bn\u00ed dluhu<\/strong> p\u0159evodem vlastnick\u00e9ho pr\u00e1va k\u00a0tomuto automobilu (jedn\u00e1 se o klasickou situaci, kdy je automobil po\u0159izov\u00e1n formou \u00fav\u011bru), uplatn\u00ed se v\u00fddaje v\u00a0<strong>prok\u00e1zan\u00e9 v\u00fd\u0161i<\/strong>.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>IV. Pau\u0161\u00e1ln\u00ed v\u00fddaje<\/h2>\n<p>Posledn\u00ed alternativou je uplatn\u011bn\u00ed tzv. <strong>pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f na dopravu. <\/strong>Pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu \u010din\u00ed <strong>5\u00a0000 K\u010d na jedno vozidlo za jeden cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc<\/strong>, a to za podm\u00ednky, \u017ee je automobil pou\u017e\u00edv\u00e1n pouze pro podnik\u00e1n\u00ed. Dal\u0161\u00ed d\u016fle\u017eitou podm\u00ednkou pro uplatn\u011bn\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f na dopravu je to, \u017ee automobil <strong>nesm\u00ed b\u00fdt pou\u017e\u00edv\u00e1n jinou osobou ne\u017e OSV\u010c<\/strong> (v\u00fdjimku z\u00a0tohoto omezen\u00ed v\u0161ak tvo\u0159\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/usetrete-pri-podnikani-diky-spolupracujici-osobe\/\">spolupracuj\u00edc\u00ed osoby<\/a> a zam\u011bstnanci). Kdy\u017e u\u017e se poplatn\u00edk rozhodne pro pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu, nelze zp\u016fsob uplatn\u011bn\u00ed m\u011bnit.<\/p>\n<p>V\u00a0m\u011bs\u00edci po\u0159\u00edzen\u00ed a v\u00a0m\u011bs\u00edci vy\u0159azen\u00ed vozidla se uplatn\u00ed <strong>pom\u011brn\u00e1 v\u00fd\u0161e<\/strong> pau\u0161\u00e1ln\u00edho v\u00fddaje na dopravu.<\/p>\n<p>Pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu <strong>lze uplatnit maxim\u00e1ln\u011b u 3 vozidel<\/strong> a to:<\/p>\n<ul>\n<li>vlastn\u00edch zahrnut\u00fdch v\u00a0obchodn\u00edm majetku nebo<\/li>\n<li>vlastn\u00edch nezahrnut\u00fdch v\u00a0obchodn\u00edm majetku nebo<\/li>\n<li>u najat\u00fdch vozidel.<\/li>\n<\/ul>\n<p>Pokud poplatn\u00edk pou\u017e\u00edv\u00e1 automobil i k\u00a0jin\u00fdm ne\u017e podnikatelsk\u00fdm \u00fa\u010del\u016fm, je opr\u00e1vn\u011bn pou\u017e\u00edt pouze <strong>kr\u00e1cen\u00fd pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu ve v\u00fd\u0161i 4\u00a0000 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>. Pokud se u jednoho vozidla pou\u017eije kr\u00e1cen\u00fd pau\u0161\u00e1l na dopravu, tak podle ZDP plat\u00ed, \u017ee u ostatn\u00edch vozidel se nic nekr\u00e1t\u00ed.<\/p>\n<p>Pokud jsou uplatn\u011bny pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu, tak v\u00fddaje (n\u00e1klady) na pohonn\u00e9 hmoty a parkovn\u00e9 nejsou da\u0148ov\u011b uznateln\u00e9. D\u00e1le pak plat\u00ed, \u017ee p\u0159i pou\u017eit\u00ed kr\u00e1cen\u00fdch pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f na dopravu jsou dal\u0161\u00ed v\u00fddaje (n\u00e1klady) da\u0148ov\u011b uznateln\u00e9 pouze ve v\u00fd\u0161i 80 % a to v\u010detn\u011b odpis\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pravidla pro ur\u010den\u00ed da\u0148ov\u011b uznateln\u00fdch v\u00fddaj\u016f (n\u00e1klad\u016f) spojen\u00fdch s\u00a0u\u017e\u00edv\u00e1n\u00edm automobil\u016f n\u00e1m stanovuje z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c). V\u00a0dal\u0161\u00edm textu m\u00e1me &#8230;<\/p>\n","protected":false},"author":14,"featured_media":7143,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50,91,52,54],"class_list":["post-1244","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-danovy-vydaj","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-samostatna-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1244","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1244"}],"version-history":[{"count":11,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1244\/revisions"}],"predecessor-version":[{"id":16696,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1244\/revisions\/16696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7143"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}