{"id":1366,"date":"2025-02-05T11:10:59","date_gmt":"2025-02-05T10:10:59","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/amortizace-odectete-si-dani-opotrebeni-vozidla\/"},"modified":"2025-02-05T11:11:01","modified_gmt":"2025-02-05T10:11:01","slug":"amortizace-odectete-si-dani-opotrebeni-vozidla","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/amortizace-odectete-si-dani-opotrebeni-vozidla\/","title":{"rendered":"Co to je amortizace a jak ode\u010d\u00edst opot\u0159eben\u00ed vozidla z dan\u00ed?"},"content":{"rendered":"<p>Amortizace ud\u00e1v\u00e1 m\u00edru opot\u0159eben\u00ed p\u0159edm\u011btu. V\u011bt\u0161ina v\u011bc\u00ed toti\u017e postupem \u010dasu ztr\u00e1c\u00ed svou hodnotu. A nen\u00ed to jen opot\u0159eben\u00ed fyzick\u00e9, ale tak\u00e9 mor\u00e1ln\u00ed, kter\u00e9 ovliv\u0148uje technick\u00fd pokrok v odv\u011btv\u00ed. Automobil ztr\u00e1c\u00ed hodnotu, <strong>i kdy\u017e ho v\u016fbec nepou\u017e\u00edv\u00e1te<\/strong>.<\/p>\n<p>P\u0159i uplat\u0148ov\u00e1n\u00ed amortizace auta do sv\u00fdch dan\u00ed, m\u00e1te dv\u011b mo\u017enosti.<\/p>\n<ul>\n<li>Automobil <strong>nevlo\u017e\u00edte do obchodn\u00edho majetku<\/strong> a uplat\u0148ujete amortizaci za ka\u017edou j\u00edzdu na 1 kilometr.<\/li>\n<li>Automobil <strong>vlo\u017e\u00edte do obchodn\u00edho majetku<\/strong>. Potom si m\u016f\u017eete n\u00e1klady na n\u00e1kup vozidla postupn\u011b v n\u011bkolika letech rozlo\u017eit do z\u00e1kladu dan\u011b<\/li>\n<\/ul>\n<h2>Amortizace automobilu, kter\u00fd nen\u00ed obchodn\u00edm majetkem<\/h2>\n<p>Abyste mohli uplat\u0148ovat amortizaci vozu jako da\u0148ov\u011b uznateln\u00fd v\u00fddaj, nesm\u00ed b\u00fdt vlo\u017een do obchodn\u00edho majetku a nesm\u00ed b\u00fdt p\u0159edm\u011btem finan\u010dn\u00edho leasingu, kter\u00fd jste uplatnili jako da\u0148ov\u011b uznateln\u00fd v\u00fddaj.<\/p>\n<p>Pokud tyto podm\u00ednky spl\u0148ujete, pak m\u016f\u017eete za ka\u017edou pracovn\u00ed cestu uplatnit krom\u011b n\u00e1hrady v\u00fddaj\u016f za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty tak\u00e9 z\u00e1kladn\u00ed sazbu za amortizaci vozidla.<\/p>\n<p>N\u00e1hradu za amortizaci silni\u010dn\u00edch motorov\u00fdch vozidel stanovuje z\u00e1kon v roce 2025 na <strong>5,80 K\u010d za 1 kilometr<\/strong>.<\/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\/1366\">\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\/1366\">\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>Amortizace vozu, kter\u00fd je obchodn\u00edm majetkem<\/h2>\n<p>Automobil je z hlediska \u00fa\u010detnictv\u00ed dlouhodob\u00fd majetek, kter\u00fd m\u016f\u017eete vlo\u017eit do obchodn\u00edho majetku. Postupn\u00fdm odepisov\u00e1n\u00edm (amortizac\u00ed) si sn\u00ed\u017e\u00edte z\u00e1klad dan\u011b a rozlo\u017e\u00edte n\u00e1klady do v\u00edce obdob\u00ed. Po\u0159\u00edzen\u00ed auta tak neovlivn\u00ed kr\u00e1tkodob\u00fd v\u00fdsledek hospoda\u0159en\u00ed firmy.<\/p>\n<p>Uplatnit si da\u0148ov\u00fd odpis vozidla m\u016f\u017ee pouze vlastn\u00edk automobilu, kter\u00fd m\u00e1 <strong>po\u0159izovac\u00ed cenu vy\u0161\u0161\u00ed ne\u017e 80 000 K\u010d<\/strong>.<\/p>\n<h3>Jak spo\u010d\u00edtat da\u0148ov\u00fd odpis vozidla?<\/h3>\n<p>Pro v\u00fdpo\u010det amortizace vozidla <strong>pot\u0159ebujete zn\u00e1t po\u0159izovac\u00ed cenu a ro\u010dn\u00ed odpisovou sazbu<\/strong>. Ta se li\u0161\u00ed podle toho, do kter\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-se-vyznat-v-odpisech-majetku-a-odpisovych-skupinach\/\">odpisov\u00e9 skupiny<\/a> majetek spad\u00e1. Vozidla pat\u0159\u00ed do skupiny 2. Odpisovat m\u016f\u017eete rovnom\u011brn\u011b (line\u00e1rn\u011b) po dobu 5 let nebo zrychlen\u011b (degresivn\u011b), kdy v prvn\u00edch letech odep\u00ed\u0161ete v\u011bt\u0161\u00ed \u010d\u00e1st hodnoty.<\/p>\n<ul>\n<li><strong>Rovnom\u011brn\u00e9 (line\u00e1rn\u00ed)<\/strong> odepisov\u00e1n\u00ed. 11 % v prvn\u00edm roce, 22,25 % v dal\u0161\u00edch 4 letech.<\/li>\n<\/ul>\n<p><em>P\u0159\u00edklad rovnom\u011brn\u00e9ho odpisu automobilu s po\u0159izovac\u00ed cenou 200 000 K\u010d. <\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<th>Rok<\/th>\n<th>Sazba<\/th>\n<th>V\u00fdpo\u010det<\/th>\n<th>Odpis<\/th>\n<th>Z\u016fstatkov\u00e1 cena<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1. rok<\/td>\n<td>11 %<\/td>\n<td>200 000 \u00d7 0,11<\/td>\n<td>22 000 K\u010d<\/td>\n<td>178 000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>2. rok<\/td>\n<td>22,25 %<\/td>\n<td>200 000 \u00d7 0,2225<\/td>\n<td>44 500 K\u010d<\/td>\n<td>135 500 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>3. rok<\/td>\n<td>22,25 %<\/td>\n<td>200 000 \u00d7 0,2225<\/td>\n<td>44 500 K\u010d<\/td>\n<td>89 000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>4. rok<\/td>\n<td>22,25 %<\/td>\n<td>200 000 \u00d7 0,2225<\/td>\n<td>44 500 K\u010d<\/td>\n<td>44 500 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>5. rok<\/td>\n<td>22,25 %<\/td>\n<td>200 000 \u00d7 0,2225<\/td>\n<td>44 500 K\u010d<\/td>\n<td>0 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><strong>Zrychlen\u00e9 (degresivn\u00ed)<\/strong> odepisov\u00e1n\u00ed. V prvn\u00edm roce se odpis vypo\u010d\u00edt\u00e1 z vstupn\u00ed hodnoty automobilu, v dal\u0161\u00edch letech ze z\u016fstatkov\u00e9 ceny. Odpis se v prvn\u00edm roce vypo\u010d\u00edt\u00e1 pomoc\u00ed koeficientu 5 a v dal\u0161\u00edch letech koeficientem 6.<\/li>\n<\/ul>\n<p><em>P\u0159\u00edklad zrychlen\u00e9ho odpisu automobilu s po\u0159izovac\u00ed cenou 200 000 K\u010d. <\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<th>Rok<\/th>\n<th>Koeficient<\/th>\n<th>V\u00fdpo\u010det<\/th>\n<th>Odpis<\/th>\n<th>Z\u016fstatkov\u00e1 cena<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1. rok<\/td>\n<td>5<\/td>\n<td>200 000 \/ 5<\/td>\n<td>40 000 K\u010d<\/td>\n<td>160 000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>2. rok<\/td>\n<td>6<\/td>\n<td>(2 \u00d7 160 000) \/ (6 \u00ac 1)<\/td>\n<td>64 000 K\u010d<\/td>\n<td>96 000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>3. rok<\/td>\n<td>6<\/td>\n<td>(2 \u00d7 160 000) \/ (6 \u00ac 2)<\/td>\n<td>48 000<\/td>\n<td>48 000<\/td>\n<\/tr>\n<tr>\n<td>4. rok<\/td>\n<td>6<\/td>\n<td>(2 \u00d7 160 000) \/ (6 \u00ac 3)<\/td>\n<td>32 000<\/td>\n<td>16 000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>5. rok<\/td>\n<td>6<\/td>\n<td>(2 \u00d7 160 000) \/ (6 \u00ac 4)<\/td>\n<td>16 000 K\u010d<\/td>\n<td>0 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Amortizace ud\u00e1v\u00e1 m\u00edru opot\u0159eben\u00ed p\u0159edm\u011btu. V\u011bt\u0161ina v\u011bc\u00ed toti\u017e postupem \u010dasu ztr\u00e1c\u00ed svou hodnotu. A nen\u00ed to jen opot\u0159eben\u00ed fyzick\u00e9, ale tak\u00e9 mor\u00e1ln\u00ed, kter\u00e9 ovliv\u0148uje technick\u00fd &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1367,"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":[64,88,91],"class_list":["post-1366","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-danove-odpisy","tag-danovy-vydaj"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1366","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1366"}],"version-history":[{"count":15,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1366\/revisions"}],"predecessor-version":[{"id":16693,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1366\/revisions\/16693"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1367"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}