{"id":13290,"date":"2026-01-28T12:12:01","date_gmt":"2026-01-28T11:12:01","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13290"},"modified":"2026-01-28T12:12:03","modified_gmt":"2026-01-28T11:12:03","slug":"prijmy-osvobozene-od-dane-se-tykaji-fyzickych-i-pravnickych-osob","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/prijmy-osvobozene-od-dane-se-tykaji-fyzickych-i-pravnickych-osob\/","title":{"rendered":"P\u0159\u00edjmy osvobozen\u00e9 od dan\u011b se t\u00fdkaj\u00ed fyzick\u00fdch i pr\u00e1vnick\u00fdch osob"},"content":{"rendered":"<p><strong>V\u0161echny fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby podl\u00e9haj\u00ed dani z p\u0159\u00edjm\u016f. N\u011bkter\u00e9 p\u0159\u00edjmy jsou ale od dan\u011b osvobozen\u00e9. Zjist\u011bte, v jak\u00fdch p\u0159\u00edpadech da\u0148 neplat\u00edte, a co pro to mus\u00edte ud\u011blat.<\/strong><\/p>\n<h2>Co jsou p\u0159\u00edjmy osvobozen\u00e9 od dan\u011b<\/h2>\n<p>Jako zam\u011bstnanec, podnikatel i firma m\u00e1te r\u016fzn\u00e9 p\u0159\u00edjmy. N\u011bkter\u00e9 z nich jsou <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#cast1\" target=\"_blank\" rel=\"noopener\">ze z\u00e1kona<\/a> osvobozen\u00e9 od dan\u011b z p\u0159\u00edjm\u016f. Znamen\u00e1 to, \u017ee je <strong>neuv\u00e1d\u00edte do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a neodv\u00e1d\u00edte z nich da\u0148<\/strong>.<\/p>\n<p>Mezi nej\u010dast\u011bj\u0161\u00ed p\u0159\u00edpady takov\u00fdch osvobozen\u00fdch p\u0159\u00edjm\u016f pat\u0159\u00ed:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-uplatnovat-dary-od-danoveho-zakladu-za-rok-2022\/\">dary<\/a>,<\/li>\n<li>d\u011bdictv\u00ed,<\/li>\n<li>p\u0159\u00edjmy z prodeje nemovitost\u00ed,<\/li>\n<li>v\u00fdhry v loterii<\/li>\n<li>\u010di v\u00fd\u017eivn\u00e9, d\u016fchod a jin\u00e9 d\u00e1vky.<\/li>\n<\/ul>\n<p>P\u0159e\u010dt\u011bte si, jak\u00e9 podm\u00ednky u nich plat\u00ed.<\/p>\n<h2>Kter\u00e9 p\u0159\u00edjmy jsou osvobozen\u00e9 od dan\u011b<\/h2>\n<h3>Dary<\/h3>\n<p>Dary jsou p\u0159\u00edjmy osvobozen\u00e9 od dan\u011b, pokud jsou:<\/p>\n<ul>\n<li><strong>od p\u0159\u00edbuzn\u00fdch v p\u0159\u00edm\u00e9 \u010di vedlej\u0161\u00ed linii<\/strong> (rodi\u010de, prarodi\u010de, d\u011bti, vnou\u010data, man\u017eel\u00e9, ale tak\u00e9 sourozenci a d\u011bti sourozenc\u016f, sourozenci a man\u017eel\u00e9 rodi\u010d\u016f, rodi\u010de \u010di d\u011bti man\u017eel\u016f, man\u017eel\u00e9 d\u011bt\u00ed),<\/li>\n<li>od osob, se kter\u00fdmi pl\u00e1tce dan\u011b <strong>\u017eije ve spole\u010dn\u00e9 dom\u00e1cnosti nejm\u00e9n\u011b rok<\/strong> bezprost\u0159edn\u011b p\u0159ed z\u00edsk\u00e1n\u00edm daru,<\/li>\n<li>nebo jsou <strong>p\u0159\u00edle\u017eitostn\u00e9 a jejich sou\u010det nep\u0159evy\u0161uje \u010d\u00e1stku 50 000 K\u010d<\/strong> za zda\u0148ovac\u00ed obdob\u00ed (kalend\u00e1\u0159n\u00ed rok) \u2013 mohou b\u00fdt p\u0159itom od kohokoliv.<\/li>\n<\/ul>\n<p>Stejn\u00e9 podm\u00ednky plat\u00ed pro finan\u010dn\u00ed dary i pro ty nefinan\u010dn\u00ed, u kter\u00fdch je pot\u0159eba ur\u010dit jejich hodnotu.<\/p>\n<p>St\u00e1le se m\u016f\u017eete setkat s pojmem <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/darovaci-dan-2022-kdo-ji-plati-a-na-koho-se-nevztahuje\/\">darovac\u00ed da\u0148<\/a>, kter\u00e1 v\u0161ak od roku 2014 neexistuje. Dary od t\u00e9 doby spadaj\u00ed pod <strong>ostatn\u00ed p\u0159\u00edjmy<\/strong>. Pokud nespadaj\u00ed do v\u00fd\u0161e uveden\u00e9ho v\u00fd\u010dtu, zaplat\u00edte z hodnoty daru da\u0148 ve v\u00fd\u0161i 15 % nebo i 23 % (fyzick\u00e9 osoby), nebo 21 % (pr\u00e1vnick\u00e9 osoby).<\/p>\n<h3>D\u011bdictv\u00ed<\/h3>\n<p>P\u0159\u00edjmy nabyt\u00e9 d\u011bd\u011bn\u00edm jsou osvobozen\u00e9 od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch a pr\u00e1vnick\u00fdch osob.<\/p>\n<h3>Nemovitosti<\/h3>\n<p>V minulosti platila <a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/dan-z-nabyti-nemovitych-veci\/\">da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/a>, kter\u00e1 je od roku 2020 zru\u0161ena. Neexistuje tedy osvobozen\u00ed od dan\u011b z nabyt\u00ed nemovitosti, ale <strong>osvobozen\u00ed od dan\u011b z prodeje nemovitosti<\/strong>.<\/p>\n<p>Pokud toti\u017e nemovitost zd\u011bd\u00edte, m\u016f\u017eete ji prodat. Kdy\u017e to ud\u011bl\u00e1te <strong>do 10 let<\/strong> od jej\u00edho z\u00edsk\u00e1n\u00ed, zaplat\u00edte <strong>15% nebo i 23% da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong>.<\/p>\n<p>Aby byl <strong>p\u0159\u00edjem z prodeje osvobozen od dan\u011b<\/strong>, mus\u00edte splnit jednu z <strong>podm\u00ednek<\/strong>:<\/p>\n<ul>\n<li>v prod\u00e1van\u00e9 nemovitosti m\u00e1te po dobu minim\u00e1ln\u011b 2 p\u0159edch\u00e1zej\u00edc\u00edch let trval\u00e9 bydli\u0161t\u011b,<\/li>\n<li>nebo v nemovitosti \u017eijete m\u00e9n\u011b ne\u017e 2 roky, ale pen\u00edze z prodeje vyu\u017eijete k n\u00e1kupu vlastn\u00edho bydlen\u00ed,<\/li>\n<li>nebo jste nemovitost zd\u011bdili p\u0159ed v\u00edce ne\u017e 10 lety.<\/li>\n<\/ul>\n<p>Podm\u00ednku pro osvobozen\u00ed od dan\u011b mus\u00edte <strong>ozn\u00e1mit spr\u00e1vci dan\u011b<\/strong> ve lh\u016ft\u011b pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za obdob\u00ed, kdy jste tento p\u0159\u00edjem z\u00edskali.<\/p>\n<p>Pokud jste nemovitost zd\u011bdili <strong>p\u0159ed rokem 2021<\/strong>, m\u00edsto 10let\u00e9 lh\u016fty pro v\u00e1s plat\u00ed 5let\u00e1. Lh\u016fta se je\u0161t\u011b zkracuje o roky, kdy nemovitost vlastnil p\u0159edchoz\u00ed majitel, pokud je va\u0161\u00edm p\u0159\u00edm\u00fdm p\u0159\u00edbuzn\u00fdm \u010di man\u017eelem\/man\u017eelkou.<\/p>\n<p>V\u00edce jsme se <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zaznamenali-jste-zmeny-pri-osvobozeni-prijmu-z-prodeje-nemovitosti\/\">osvobozen\u00ed p\u0159\u00edjm\u016f z prodeje nemovitosti<\/a> v\u011bnovali v samostatn\u00e9m \u010dl\u00e1nku.<\/p>\n<h3>V\u00fd\u017eivn\u00e9 a p\u0159\u00edsp\u011bvky<\/h3>\n<p>Dal\u0161\u00ed od dan\u011b osvobozen\u00e9 p\u0159\u00edjmy jsou:<\/p>\n<ul>\n<li>v\u00fd\u017eivn\u00e9 (alimenty),<\/li>\n<li>p\u0159\u00edsp\u011bvek na stavebn\u00ed spo\u0159en\u00ed,<\/li>\n<li>dotace na po\u0159\u00edzen\u00ed hmotn\u00e9ho majetku, jeho zhodnocen\u00ed \u010di odstran\u011bn\u00ed \u017eiveln\u00e9 pohromy,<\/li>\n<li>stipendia a p\u0159\u00edsp\u011bvky od spolk\u016f a oborov\u00fdch organizac\u00ed,<\/li>\n<li>nebo da\u0148ov\u00e9 bonusy.<\/li>\n<\/ul>\n<p>Od dan\u011b z p\u0159\u00edjm\u016f jsou osvobozen\u00e9 tak\u00e9 pln\u011bn\u00ed z:<\/p>\n<ul>\n<li>poji\u0161t\u011bn\u00ed majetku<\/li>\n<li>poji\u0161t\u011bn\u00ed odpov\u011bdnosti za \u0161kodu,<\/li>\n<li>nebo z cestovn\u00edho poji\u0161t\u011bn\u00ed.<\/li>\n<\/ul>\n<p>D\u00e1le tak\u00e9 n\u00e1hrada majetkov\u00e9 \u010di nemajetkov\u00e9 \u00fajmy.<\/p>\n<p><strong>Osvobozen\u00e9 jsou d\u016fchody<\/strong>, pokud jsou ni\u017e\u0161\u00ed ne\u017e 36n\u00e1sobek minim\u00e1ln\u00ed mzdy, a tak\u00e9 soci\u00e1ln\u00ed d\u00e1vky nebo v\u00fdsluhy \u010di restituce majetku.<\/p>\n<p>Pokud m\u00e1te <strong>p\u0159\u00edjmy z prodeje cenn\u00fdch pap\u00edr\u016f a akci\u00ed<\/strong> do 100 000 K\u010d za dan\u00fd rok, nebo pokud jste cenn\u00e9 pap\u00edry vlastnili d\u00e9le ne\u017e 3 roky, jsou tyto p\u0159\u00edjmy tak\u00e9 osvobozen\u00e9 od dan\u011b.<\/p>\n<h3>V\u00fdhry<\/h3>\n<p>Od dan\u011b z p\u0159\u00edjm\u016f jsou osvobozen\u00e9 tak\u00e9 v\u00fdhry v loterii \u010di tombole, a to <strong>do jednoho milionu korun<\/strong>. Ka\u017ed\u00e1 v\u00fdhra se p\u0159itom posuzuje zvl\u00e1\u0161\u0165 a \u010d\u00e1stky se nes\u010d\u00edtaj\u00ed. Pokud vyhrajete v jedn\u00e9 loterii v\u00edce pen\u011bz, da\u0148 odv\u00e1d\u00ed jej\u00ed provozovatel.<\/p>\n<p>U v\u00fdher v hazardn\u00ed h\u0159e neplat\u00edte da\u0148, pokud je rozd\u00edl mezi \u00fahrnem v\u00fdher a vklad\u016f men\u0161\u00ed ne\u017e jeden milion korun.<\/p>\n<h2>P\u0159ehled limit\u016f<\/h2>\n<p>Jak jsme uvedli, n\u011bkter\u00e9 p\u0159\u00edjmy maj\u00ed stanoven\u00e9 <strong>maxim\u00e1ln\u00ed \u010d\u00e1stky osvobozen\u00e9 od dan\u011b<\/strong> z p\u0159\u00edjm\u016f. Pro p\u0159ehled je uv\u00e1d\u00edme v tabulce:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><\/td>\n<td>Osvobozen\u00e9 p\u0159\u00edjmy do:<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edle\u017eitostn\u00e9 dary<\/td>\n<td>50 000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>D\u016fchody<\/td>\n<td>36n\u00e1sobek minim\u00e1ln\u00ed mzdy<\/td>\n<\/tr>\n<tr>\n<td>Prodej cenn\u00fdch pap\u00edr\u016f<\/td>\n<td>100 000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdhra v loterii \u010di hazardn\u00ed h\u0159e (rozd\u00edl mezi v\u00fdhrou a vkladem)<\/td>\n<td>50 000 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_13292\" aria-describedby=\"caption-attachment-13292\" style=\"width: 1024px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13292\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/prijmy-osvobozene-od-dane-se-tykaji-fyzickych-i-pravnickych-osob-2-1024x683.jpg\" alt=\"P\u0159\u00edjmy osvobozen\u00e9 od dan\u011b neuv\u00e1d\u00edte v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/prijmy-osvobozene-od-dane-se-tykaji-fyzickych-i-pravnickych-osob-2-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/prijmy-osvobozene-od-dane-se-tykaji-fyzickych-i-pravnickych-osob-2-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/prijmy-osvobozene-od-dane-se-tykaji-fyzickych-i-pravnickych-osob-2-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/prijmy-osvobozene-od-dane-se-tykaji-fyzickych-i-pravnickych-osob-2-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/prijmy-osvobozene-od-dane-se-tykaji-fyzickych-i-pravnickych-osob-2-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/prijmy-osvobozene-od-dane-se-tykaji-fyzickych-i-pravnickych-osob-2.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-13292\" class=\"wp-caption-text\">P\u0159\u00edjmy osvobozen\u00e9 od dan\u011b neuv\u00e1d\u00edte v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/figcaption><\/figure>\n<h2>Osvobozen\u00ed od dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/h2>\n<p>Od dan\u00ed z p\u0159\u00edjm\u016f jsou osvobozen\u00e9 i n\u011bkter\u00e9 p\u0159\u00edjmy pr\u00e1vnick\u00fdch osob, pat\u0159\u00ed mezi n\u011b p\u0159\u00edjmy:<\/p>\n<ul>\n<li>neziskov\u00fdch organizac\u00ed a c\u00edrkv\u00ed,<\/li>\n<li>z ve\u0159ejn\u00fdch sb\u00edrek,<\/li>\n<li>za n\u00e1jmy dru\u017estevn\u00edho bytu \u010di nebytov\u00e9ho prostoru,<\/li>\n<li>z pod\u00edl\u016f na zisku tich\u00e9ho spole\u010dn\u00edka,<\/li>\n<li>z odpisu dluh\u016f,<\/li>\n<li>nebo z \u00farok\u016f z p\u0159eplatk\u016f zavin\u011bn\u00fdch spr\u00e1vcem dan\u011b.<\/li>\n<\/ul>\n<p>Cel\u00fd v\u00fd\u010det osvobozen\u00fdch p\u0159\u00edjm\u016f pro fyzick\u00e9 osoby najdete v\u00a0<u><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\" target=\"_blank\" rel=\"noopener\">z\u00e1kon\u011b, \u00a7 4<\/a><\/u>. Pro pr\u00e1vnick\u00e9 osoby najdeme celkov\u00fd v\u00fd\u010det v \u00a7 19 a \u00a7 19b.<\/p>\n<p>Pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/prvni-rok-podnikani-jake-dane-se-vas-tykaji-a-jak-zacit-s-ucetnictvim\/\">prvn\u00ed rok podnik\u00e1n\u00ed<\/a> neplat\u00ed osvobozen\u00ed od dan\u011b z p\u0159\u00edjm\u016f, jak si n\u011bkte\u0159\u00ed podnikatel\u00e9 mysl\u00ed. V pr\u016fb\u011bhu roku v\u0161ak dan\u011b neplat\u00edte \u2013 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te zp\u011btn\u011b a\u017e dal\u0161\u00ed rok a pot\u00e9 da\u0148 z p\u0159\u00edjm\u016f zaplat\u00edte. Pokud v\u00e1m vyjde vy\u0161\u0161\u00ed ne\u017e 30 000 K\u010d, za\u010dnete platit pravideln\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/musi-platit-zalohy-dan-prijmu\/\">z\u00e1lohy na da\u0148 z p\u0159\u00edjmu<\/a>.<\/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\/13290\">\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\/13290\">\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>Kam podat p\u0159\u00edjmy osvobozen\u00e9 od dan\u011b<\/h2>\n<p>P\u0159\u00edjmy osvobozen\u00e9 od dan\u011b se neuv\u00e1d\u00ed do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Pokud ale m\u00e1te<strong> osvobozen\u00fd p\u0159\u00edjem vy\u0161\u0161\u00ed ne\u017e 5 milion\u016f korun<\/strong> (posuzuje se jednotliv\u011b pro ka\u017ed\u00fd z p\u0159\u00edjm\u016f), mus\u00edte na finan\u010dn\u00ed \u00fa\u0159ad poslat <strong>speci\u00e1ln\u00ed ozn\u00e1men\u00ed<\/strong>, a to v lh\u016ft\u011b pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/a>. Ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech pod\u00e1vaj\u00ed fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby.<\/p>\n<p>Pokud byste na ozn\u00e1men\u00ed zapomn\u011bli a odevzd\u00e1te ho pozd\u011b, nebo v\u016fbec, hroz\u00ed v\u00e1m <strong>pokuta za neozn\u00e1men\u00ed osvobozen\u00e9ho p\u0159\u00edjmu<\/strong>. Ta m\u016f\u017ee b\u00fdt do 15 % z \u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu.<\/p>\n<h2>Jak podat p\u0159\u00edjmy osvobozen\u00e9 od dan\u011b<\/h2>\n<p>Ozn\u00e1men\u00ed nem\u00e1 speci\u00e1ln\u00ed formul\u00e1\u0159, prov\u00e1d\u00edte ho volnou formou (m\u016f\u017eete vyu\u017e\u00edt <a href=\"https:\/\/www.financnisprava.cz\/assets\/tiskopisy\/5252_2.pdf?202303291301\" target=\"_blank\" rel=\"noopener\">tiskopis<\/a> finan\u010dn\u00ed spr\u00e1vy, ale jeho pou\u017eit\u00ed je nepovinn\u00e9) \u2013 pouze mus\u00edte uv\u00e9st:<\/p>\n<ul>\n<li>v\u00fd\u0161i p\u0159\u00edjmu,<\/li>\n<li>popis okolnost\u00ed nabyt\u00ed p\u0159\u00edjmu<\/li>\n<li>a datum jeho p\u0159ijet\u00ed.<\/li>\n<\/ul>\n<p>S t\u00edm v\u0161\u00edm v\u00e1m pom\u016f\u017ee <strong>\u00fa\u010detn\u00ed program Money S3<\/strong>, kde m\u00e1te v\u0161echny p\u0159\u00edjmy a podrobnosti k nim zaznamenan\u00e9, v\u010detn\u011b evidence majetku. Z\u00e1rove\u0148 pomoc\u00ed \u00fa\u010detn\u00edho software ozn\u00e1men\u00ed elektronicky pod\u00e1te na finan\u010dn\u00ed \u00fa\u0159ad (p\u0159\u00edpadn\u011b je mo\u017en\u00e9 pod\u00e1n\u00ed p\u0159es datovou schr\u00e1nku, s elektronick\u00fdm podpisem, p\u0159\u00edpadn\u011b na tiskopisu).<\/p>\n<p>St\u00e1hn\u011bte si <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">bezplatnou verzi Money S3<\/a> a vyzkou\u0161ejte ji.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u0161echny fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby podl\u00e9haj\u00ed dani z p\u0159\u00edjm\u016f. N\u011bkter\u00e9 p\u0159\u00edjmy jsou ale od dan\u011b osvobozen\u00e9. Zjist\u011bte, v jak\u00fdch p\u0159\u00edpadech da\u0148 neplat\u00edte, a co pro &#8230;<\/p>\n","protected":false},"author":34,"featured_media":13291,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[64,77,68],"class_list":["post-13290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-dan-z-prijmu","tag-danove-priznani","tag-osvobozeni-od-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13290","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\/34"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=13290"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13290\/revisions"}],"predecessor-version":[{"id":18528,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13290\/revisions\/18528"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13291"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}