{"id":14853,"date":"2024-06-26T08:00:00","date_gmt":"2024-06-26T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14853"},"modified":"2025-08-03T10:42:24","modified_gmt":"2025-08-03T08:42:24","slug":"jak-uctovat-danove-odpisovani-majetku-rocni-rovnomerne","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-danove-odpisovani-majetku-rocni-rovnomerne\/","title":{"rendered":"Jak \u00fa\u010dtovat: Da\u0148ov\u00e9 odpisov\u00e1n\u00ed majetku ro\u010dn\u00ed rovnom\u011brn\u00e9"},"content":{"rendered":"<h2>Majetkov\u00e9 slo\u017eky, u nich\u017e se aplikuje ro\u010dn\u00ed rovnom\u011brn\u00e9 da\u0148ov\u00e9 odpisov\u00e1n\u00ed<\/h2>\n<p>P\u0159i rozhodov\u00e1n\u00ed o\u00a0metod\u011b zp\u016fsobu da\u0148ov\u00e9ho odpisov\u00e1n\u00ed hmotn\u00e9ho majetku je nutn\u00e9 v\u011bnovat pozornost testov\u00e1n\u00ed, zda p\u0159\u00edslu\u0161n\u00e1 majetkov\u00e1 slo\u017eka nepodl\u00e9h\u00e1 tzv. \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed. Tento zp\u016fsob da\u0148ov\u00e9ho odpisov\u00e1n\u00ed m\u00e1 toti\u017e p\u0159ednost p\u0159ed uplatn\u011bn\u00edm ro\u010dn\u00edch da\u0148ov\u00fdch odpis\u016f rovnom\u011brn\u00fdch a zrychlen\u00fdch.<\/p>\n<p>Teprve pot\u00e9, kdy vylou\u010d\u00edme mo\u017enost \/ povinnost aplikovat u p\u0159\u00edslu\u0161n\u00e9 majetkov\u00e9 slo\u017eky \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisy, m\u016f\u017eeme p\u0159istoupit k\u00a0aplikaci da\u0148ov\u00fdch odpis\u016f ro\u010dn\u00edch. Ro\u010dn\u00ed da\u0148ov\u00e9 odpisy se \u010dlen\u00ed na rovnom\u011brn\u00e9 a zrychlen\u00e9, p\u0159i\u010dem\u017e je na rozhodnut\u00ed podnikatelsk\u00e9ho subjektu, jak\u00fd druh (rovnom\u011brn\u00fd x zrychlen\u00fd) ro\u010dn\u00edho da\u0148ov\u00e9ho odpisu bude u konkr\u00e9tn\u00ed majetkov\u00e9 polo\u017eky aplikovat.<\/p>\n<p>Je nutn\u00e9 zd\u016fraznit, \u017ee pokud nedoch\u00e1z\u00ed b\u011bhem doby \u017eivostnosti k\u00a0proveden\u00ed technick\u00e9ho zhodnocen\u00ed majetku, doba ro\u010dn\u00edho da\u0148ov\u00e9ho odpisov\u00e1n\u00ed je v\u00a0p\u0159\u00edpad\u011b rovnom\u011brn\u00e9ho i zrychlen\u00e9ho zp\u016fsobu stejn\u011b dlouh\u00e1. Pokud je v\u0161ak hmotn\u00e1 majetkov\u00e1 slo\u017eka technicky zhodnocena, m\u016f\u017ee doch\u00e1zet k\u00a0prodlou\u017een\u00ed d\u00e9lky da\u0148ov\u00e9ho odpisov\u00e1n\u00ed \u2013 v\u00a0z\u00e1vislosti na druhu da\u0148ov\u00e9ho odpisov\u00e1n\u00ed, okam\u017eiku proveden\u00ed technick\u00e9ho zhodnocen\u00ed a hodnoty proveden\u00e9ho technick\u00e9ho zhodnocen\u00ed. Dle obecn\u00e9ho pravidla, v\u00a0r\u00e1mci da\u0148ov\u00e9 optimalizace, se doporu\u010duje u movit\u00fdch majetkov\u00fdch slo\u017eek uplat\u0148ovat ro\u010dn\u00ed da\u0148ov\u00e9 odpisov\u00e1n\u00ed zrychlen\u00e9, zat\u00edmco u nemovit\u00fdch majetkov\u00fdch slo\u017eek ro\u010dn\u00ed da\u0148ov\u00e9 odpisov\u00e1n\u00ed rovnom\u011brn\u00e9.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b rovnom\u011brn\u00e9ho i zrychlen\u00e9ho da\u0148ov\u00e9ho odpisov\u00e1n\u00ed je mo\u017en\u00e9 d\u00e1le rozhodnout o uplatn\u011bn\u00ed tzv. standardn\u00ed nebo nestandardn\u00ed metody. Nestandardn\u00ed metoda spo\u010d\u00edv\u00e1 v\u00a020%, 15% nebo 10% nav\u00fd\u0161en\u00ed odpisu prvn\u00edho roku. V\u00a0p\u0159\u00edpad\u011b rovnom\u011brn\u00e9ho odpisov\u00e1n\u00ed pro tyto \u00fa\u010dely existuje speci\u00e1ln\u00ed tabulka s\u00a0pou\u017eit\u00fdmi odpisov\u00fdmi sazbami. V\u00a0p\u0159\u00edpad\u011b zrychlen\u00e9ho odpisov\u00e1n\u00ed speci\u00e1ln\u00ed tabulka s\u00a0odpisov\u00fdmi koeficienty neexistuje a doch\u00e1z\u00ed k\u00a0modifikaci vzorce pro v\u00fdpo\u010det da\u0148ov\u00e9ho odpisu prvn\u00edho roku.<\/p>\n<p>Nav\u00fd\u0161en\u00ed da\u0148ov\u00e9ho odpisu prvn\u00edho roku o 20 % m\u016f\u017ee pou\u017e\u00edt poplatn\u00edk s\u00a0p\u0159ev\u00e1\u017en\u011b zem\u011bd\u011blskou a lesn\u00ed v\u00fdrobou, kter\u00fd je prvn\u00edm odpisovatelem stroje pro zem\u011bd\u011blstv\u00ed a lesnictv\u00ed, v\u00a0klasifikaci produkce CZ-CPA ozna\u010den\u00e9ho k\u00f3dem 28.3. Za poplatn\u00edka s\u00a0p\u0159ev\u00e1\u017en\u011b zem\u011bd\u011blskou a lesn\u00ed v\u00fdrobou se pro tyto \u00fa\u010dely pova\u017euje poplatn\u00edk, u n\u011bho\u017e p\u0159\u00edjmy z\u00a0t\u00e9to \u010dinnosti \u010dinily v\u00a0p\u0159edch\u00e1zej\u00edc\u00edm zda\u0148ovac\u00edm obdob\u00ed v\u00edce ne\u017e 50 % z\u00a0celkov\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\/14853\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Z\u00edskejte praktick\u00e9 tipy, jak \u00fa\u010dtovat            <\/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=\"S0\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14853\">\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<p>Nav\u00fd\u0161en\u00ed da\u0148ov\u00e9ho odpisu prvn\u00edho roku o 15 % m\u016f\u017ee pou\u017e\u00edt poplatn\u00edk, kter\u00fd je prvn\u00edm odpisovatelem za\u0159\u00edzen\u00ed pro \u010di\u0161t\u011bn\u00ed a \u00fapravu vod v\u00a0klasifikaci produkce CZ-CPA ozna\u010den\u00e9ho k\u00f3dem 28.29.12 vyu\u017e\u00edvan\u00e9ho ve stavb\u00e1ch za\u0159azen\u00fdch podle Klasifikace stavebn\u00edch d\u011bl CZ-CC vydan\u00e9 \u010cesk\u00fdm statistick\u00fdm \u00fa\u0159adem do podt\u0159\u00eddy 125113, pro t\u0159\u00eddic\u00ed a \u00faprav\u00e1rensk\u00e9 za\u0159\u00edzen\u00ed na zhodnocen\u00ed druhotn\u00fdch surovin zahrnut\u00fdch v\u00a0odd\u00edlu 28, pomoc\u00ed n\u011bho\u017e jsou zpracov\u00e1ny druhotn\u00e9 suroviny specifikovan\u00e9 ve t\u0159\u00edd\u011b CZ-CPA 38.32.<\/p>\n<p>Nav\u00fd\u0161en\u00ed da\u0148ov\u00e9ho odpisu prvn\u00edho roku o 10 % m\u016f\u017ee pou\u017e\u00edt poplatn\u00edk, kter\u00fd je prvn\u00edm odpisovatelem hmotn\u00e9ho majetku zat\u0159\u00edd\u011bn\u00e9ho podle ZDP v\u00a0odpisov\u00fdch skupin\u00e1ch 1 a\u017e 3 s\u00a0v\u00fdjimkou hmotn\u00fdch majetkov\u00fdch slo\u017eek, kter\u00e9 definuje ZDP. Za prvn\u00edho odpisovatele hmotn\u00e9ho movit\u00e9ho majetku se pro \u00fa\u010dely ZDP pova\u017euje poplatn\u00edk, kter\u00fd si jako prvn\u00ed po\u0159\u00eddil nov\u00fd hmotn\u00fd movit\u00fd majetek, kter\u00fd dosud nebyl u\u017e\u00edv\u00e1n k\u00a0ur\u010den\u00e9mu \u00fa\u010delu a u p\u0159edchoz\u00edho odpisovatele byl zbo\u017e\u00edm. Za prvn\u00edho odpisovatele hmotn\u00e9ho movit\u00e9ho majetku se pova\u017euje i poplatn\u00edk, kter\u00fd tento majetek po\u0159\u00eddil nebo vyrobil ve vlastn\u00ed re\u017eii.<\/p>\n<p>Spole\u010dn\u00fdm znakem ro\u010dn\u00edch da\u0148ov\u00fdch (rovnom\u011brn\u00fdch a zrychlen\u00fdch) odpis\u016f je nap\u0159\u00edklad:<\/p>\n<ul>\n<li>da\u0148ov\u00e9 odpisov\u00e1n\u00ed nemus\u00ed b\u00fdt v\u00a0roce za\u0159azen\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed zah\u00e1jeno,<\/li>\n<li>v\u00a0roce za\u0159azen\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed m\u016f\u017ee b\u00fdt uplatn\u011bn celoro\u010dn\u00ed da\u0148ov\u00fd odpis (tj. majetek nebyl ve stavu majetku k\u00a0prvn\u00edmu dni zda\u0148ovac\u00edho obdob\u00ed, av\u0161ak byl ve stavu k\u00a0posledn\u00edmu dni zda\u0148ovac\u00edho obdob\u00ed),<\/li>\n<li>da\u0148ov\u00e9 odpisov\u00e1n\u00ed lze p\u0159eru\u0161it,<\/li>\n<li>v\u00a0roce vy\u0159azen\u00ed majetku z\u00a0u\u017e\u00edv\u00e1n\u00ed m\u016f\u017ee b\u00fdt uplatn\u011bna polovina \u0159\u00e1dn\u00e9ho celoro\u010dn\u00edho da\u0148ov\u00e9ho odpisu (tj. majetek byl ve stavu majetku k\u00a0prvn\u00edmu dni zda\u0148ovac\u00edho obdob\u00ed, av\u0161ak nebyl ve stavu k\u00a0posledn\u00edmu dni zda\u0148ovac\u00edho obdob\u00ed),<\/li>\n<li>da\u0148ov\u00e9 odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru.<\/li>\n<\/ul>\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>Jak se stanovuj\u00ed ro\u010dn\u00ed rovnom\u011brn\u00e9 da\u0148ov\u00e9 odpisy<\/h2>\n<p>ZDP definuje v \u00a7 31 odpisov\u00e9 sazby, kter\u00e9 jsou p\u0159i\u0159azeny jednotliv\u00fdm odpisov\u00fdm skupin\u00e1m dle P\u0159\u00edlohy \u010d. 1 ZDP. Jedn\u00e1 se o procentu\u00e1ln\u00ed sazby, tud\u00ed\u017e je nutn\u00e9 p\u0159i v\u00fdpo\u010dtu rovnom\u011brn\u00fdch da\u0148ov\u00fdch odpis\u016f vzorec d\u011blit 100. Jak ji\u017e bylo uvedeno v\u00fd\u0161e, v\u00a0p\u0159\u00edpad\u011b nestandardn\u00edch rovnom\u011brn\u00fdch da\u0148ov\u00fdch odpis\u016f definuje ZDP speci\u00e1ln\u00ed tabulky se sazbami pro tento typ odpisov\u00e1n\u00ed.<\/p>\n<p>P\u0159i rovnom\u011brn\u00e9m da\u0148ov\u00e9m odpisov\u00e1n\u00ed se stanov\u00ed odpisy hmotn\u00e9ho majetku za dan\u00e9 zda\u0148ovac\u00ed obdob\u00ed ve v\u00fd\u0161i jedn\u00e9 setiny sou\u010dinu jeho vstupn\u00ed ceny a p\u0159i\u0159azen\u00e9 ro\u010dn\u00ed odpisov\u00e9 sazby. Poplatn\u00edk m\u016f\u017ee na z\u00e1klad\u011b sv\u00e9ho rozhodnut\u00ed pou\u017e\u00edt i sazby ni\u017e\u0161\u00ed ne\u017e maxim\u00e1ln\u00ed sazby uveden\u00e9 ZDP. Sazby ni\u017e\u0161\u00ed ne\u017e maxim\u00e1ln\u00ed sazby nem\u016f\u017ee pou\u017e\u00edt poplatn\u00edk fyzick\u00e1 osoba, kter\u00fd u p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti nebo u p\u0159\u00edjm\u016f z\u00a0n\u00e1jmu pou\u017e\u00edv\u00e1 procentn\u00ed v\u00fddaje z\u00a0p\u0159\u00edjm\u016f pro stanoven\u00ed d\u00edl\u010d\u00edho da\u0148ov\u00e9ho z\u00e1kladu (v t\u011bchto p\u0159\u00edpadech vede da\u0148ov\u00e9 odpisy pouze eviden\u010dn\u011b). D\u00e1le nem\u016f\u017ee sazby ni\u017e\u0161\u00ed ne\u017e maxim\u00e1ln\u00ed pou\u017e\u00edt poplatn\u00edk fyzick\u00e1 osoba, kter\u00fd pou\u017e\u00edv\u00e1 hmotn\u00fd majetek pouze z\u010d\u00e1sti k\u00a0zaji\u0161t\u011bn\u00ed zdaniteln\u00e9ho p\u0159\u00edjmu a do v\u00fddaj\u016f k\u00a0zaji\u0161t\u011bn\u00ed zdaniteln\u00e9ho p\u0159\u00edjmu zahrnuje pom\u011brnou \u010d\u00e1st odpis\u016f podle \u00a7 28 odst. 6 ZDP.<\/p>\n<p>Pokud bude provedeno na majetkov\u00e9 slo\u017ece technick\u00e9 zhodnocen\u00ed, doch\u00e1z\u00ed k\u00a0modifikaci odpisov\u00e9 z\u00e1kladny v\u00a0podob\u011b vstupn\u00ed ceny na tzv. zv\u00fd\u0161enou vstupn\u00ed cenu. P\u0159i rovnom\u011brn\u00e9m da\u0148ov\u00e9m odpisov\u00e1n\u00ed ze zv\u00fd\u0161en\u00e9 vstupn\u00ed ceny hmotn\u00e9ho majetku se stanov\u00ed odpisy tohoto majetku za dan\u00e9 zda\u0148ovac\u00ed obdob\u00ed ve v\u00fd\u0161i jedn\u00e9 setiny sou\u010dinu jeho zv\u00fd\u0161en\u00e9 vstupn\u00ed ceny a p\u0159i\u0159azen\u00e9 ro\u010dn\u00ed odpisov\u00e9 sazby platn\u00e9 pro zv\u00fd\u0161enou vstupn\u00ed cenu.<\/p>\n<p>Rovnom\u011brn\u00e9 da\u0148ov\u00e9 odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru.<\/p>\n<p>ZDP obsahuje v \u00a7 31 tabulky s\u00a0odpisov\u00fdmi sazbami pro jednotliv\u00e9 odpisov\u00e9 skupiny dle P\u0159\u00edlohy \u010d. 1 ZDP, p\u0159i\u010dem\u017e tyto sazby jsou v\u00a0tabulk\u00e1ch uvedeny v\u017edy ve t\u0159ech sloupc\u00edch. Prvn\u00ed sloupec se pou\u017eije pro da\u0148ov\u00fd odpis prvn\u00edho roku. Druh\u00fd sloupec se pou\u017eije pro v\u00fdpo\u010det da\u0148ov\u00e9ho odpisu po\u010d\u00ednaje druh\u00fdm rokem (tedy i pro dal\u0161\u00ed roky), pokud majetkov\u00e1 slo\u017eka nen\u00ed po\u010d\u00ednaje druh\u00fdm rokem technicky zhodnocena. T\u0159et\u00ed sloupec se pou\u017eije pro v\u00fdpo\u010det da\u0148ov\u00e9ho odpisu po\u010d\u00ednaje druh\u00fdm rokem (tedy i pro dal\u0161\u00ed roky), pokud majetkov\u00e1 slo\u017eka je, respektive byla po\u010d\u00ednaje druh\u00fdm rokem technicky zhodnocena.<\/p>\n<figure id=\"attachment_14857\" aria-describedby=\"caption-attachment-14857\" style=\"width: 834px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14857\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/vypocet-rovnomernych-danovych-odpisu-na-inventarni-karte.png.jpg\" alt=\"V\u00fdpo\u010det rovnom\u011brn\u00fdch da\u0148ov\u00fdch odpis\u016f na invent\u00e1rn\u00ed kart\u011b majetku. \" width=\"834\" height=\"657\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/vypocet-rovnomernych-danovych-odpisu-na-inventarni-karte.png.jpg 834w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/vypocet-rovnomernych-danovych-odpisu-na-inventarni-karte.png-300x236.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/vypocet-rovnomernych-danovych-odpisu-na-inventarni-karte.png-150x118.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/vypocet-rovnomernych-danovych-odpisu-na-inventarni-karte.png-768x605.jpg 768w\" sizes=\"auto, (max-width: 834px) 100vw, 834px\" \/><figcaption id=\"caption-attachment-14857\" class=\"wp-caption-text\">V\u00fdpo\u010det rovnom\u011brn\u00fdch da\u0148ov\u00fdch odpis\u016f na invent\u00e1rn\u00ed kart\u011b majetku.<\/figcaption><\/figure>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>V\u00a0r\u00e1mci da\u0148ov\u00e9ho odpisov\u00e1n\u00ed hmotn\u00fdch majetkov\u00fdch slo\u017eek rozli\u0161ujeme tzv. \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisov\u00e1n\u00ed a tzv. ro\u010dn\u00ed (rovnom\u011brn\u00e9 a zrychlen\u00e9) da\u0148ov\u00e9 odpisov\u00e1n\u00ed. Je nutno zd\u016fraznit, \u017ee p\u0159ednost m\u00e1 uplatn\u011bn\u00ed \u010dasov\u00e9ho (m\u011bs\u00ed\u010dn\u00edho) da\u0148ov\u00e9ho odpisov\u00e1n\u00ed. Pokud nen\u00ed dobrovoln\u011b nebo povinn\u011b u p\u0159\u00edslu\u0161n\u00e9 majetkov\u00e9 slo\u017eky pou\u017eito \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisov\u00e1n\u00ed, p\u0159istupuje podnikatelsk\u00fd subjekt k\u00a0aplikaci ro\u010dn\u00edho (rovnom\u011brn\u00e9ho nebo zrychlen\u00e9ho) da\u0148ov\u00e9ho odpisov\u00e1n\u00ed.<\/p>\n<p>Pro ka\u017edou tu kterou majetkovou slo\u017eku m\u016f\u017ee podnikatel rozhodnout, zda pou\u017eije rovnom\u011brn\u00fd nebo zrychlen\u00fd da\u0148ov\u00fd odpis a v\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech m\u00e1 pr\u00e1vo uplatnit vy\u0161\u0161\u00ed da\u0148ov\u00fd odpis v\u00a0prvn\u00edm roce odpisov\u00e1n\u00ed \u2013 pro to v\u0161ak mus\u00ed splnit speci\u00e1ln\u00ed podm\u00ednky dle ZDP. Rovnom\u011brn\u00e9 da\u0148ov\u00e9 odpisy pou\u017e\u00edvaj\u00ed p\u0159i v\u00fdpo\u010dtu odpisov\u00e9 sazby v\u00a0procentech a je mo\u017en\u00e9 pou\u017e\u00edt jejich z\u00e1konem stanovenou v\u00fd\u0161i nebo sazby ni\u017e\u0161\u00ed. Rovn\u011b\u017e je mo\u017en\u00e9 da\u0148ov\u00e9 odpisy rovnom\u011brn\u00e9 pro dan\u00e9 zda\u0148ovac\u00ed obdob\u00ed zcela p\u0159eru\u0161it. Da\u0148ov\u00e9 odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Majetkov\u00e9 slo\u017eky, u nich\u017e se aplikuje ro\u010dn\u00ed rovnom\u011brn\u00e9 da\u0148ov\u00e9 odpisov\u00e1n\u00ed P\u0159i rozhodov\u00e1n\u00ed o\u00a0metod\u011b zp\u016fsobu da\u0148ov\u00e9ho odpisov\u00e1n\u00ed hmotn\u00e9ho majetku je nutn\u00e9 v\u011bnovat pozornost testov\u00e1n\u00ed, zda p\u0159\u00edslu\u0161n\u00e1 &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14854,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[58,400,218,367],"class_list":["post-14853","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-uctovani-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14853","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=14853"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14853\/revisions"}],"predecessor-version":[{"id":17717,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14853\/revisions\/17717"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14854"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}