{"id":15486,"date":"2024-09-16T19:30:20","date_gmt":"2024-09-16T17:30:20","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15486"},"modified":"2024-09-16T20:47:22","modified_gmt":"2024-09-16T18:47:22","slug":"dary-na-zaplavy-a-povodne-2024-danove","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/dary-na-zaplavy-a-povodne-2024-danove\/","title":{"rendered":"Dary na z\u00e1plavy a povodn\u011b 2024 &#8211; da\u0148ov\u011b"},"content":{"rendered":"<h2>Dary v\u00a0z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/h2>\n<p>Obecn\u011b je poskytnut\u00ed daru v\u00a0souladu s \u00a7 25 odst. 1 p\u00edsm. t) z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c), da\u0148ov\u011b neuznateln\u00fdm n\u00e1kladem (v\u00fddajem). Existuje ale i mo\u017enost uplatit dary jako da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad (v\u00fddaj), a to pouze ty, kter\u00e9 byly poskytnuty na odstran\u011bn\u00ed n\u00e1sledk\u016f <strong>z\u00e1plav<\/strong> a <strong>povodn\u00ed.<\/strong> Rozd\u00edl bude spo\u010d\u00edvat v\u00a0tom, zda se bude jednat o dar pen\u011b\u017en\u00ed (finan\u010dn\u00ed), nebo nepen\u011b\u017en\u00ed (v\u011bcn\u00fd).<\/p>\n<p><strong>P\u0159itom za \u017eiveln\u00ed pohromu se podle \u00a7 24 odst. 10 ZDP pova\u017euj\u00ed:<\/strong><\/p>\n<ul>\n<li>nezavin\u011bn\u00fd po\u017e\u00e1r a v\u00fdbuch, blesk, vich\u0159ice s rychlost\u00ed v\u011btru nad 75 km\/hod.,<\/li>\n<li><strong>povode\u0148, z\u00e1plava, krupobit\u00ed, sesouv\u00e1n\u00ed p\u016fdy, sesuny p\u016fdy a skaln\u00ed z\u0159\u00edcen\u00ed <\/strong>(pokud k nim nedo\u0161lo v souvislosti s pr\u016fmyslov\u00fdm nebo stavebn\u00edm provozem),<\/li>\n<li>sesouv\u00e1n\u00ed nebo z\u0159\u00edcen\u00ed lavin a zem\u011bt\u0159esen\u00ed dosahuj\u00edc\u00ed alespo\u0148 4. stupn\u011b mezin\u00e1rodn\u00ed stupnice ud\u00e1vaj\u00edc\u00ed makroseismick\u00e9 \u00fa\u010dinky zem\u011bt\u0159esen\u00ed.<\/li>\n<\/ul>\n<p>U takto \u00fa\u010delov\u011b vynalo\u017een\u00e9ho daru na <strong>\u201eodstra\u0148ov\u00e1n\u00ed n\u00e1sledk\u016f \u017eiveln\u00ed pohromy\u201c<\/strong> nemus\u00edme zkoumat osobu p\u0159\u00edjemce, m\u016f\u017ee to b\u00fdt i dar poskytnut\u00fd ob\u010danovi posti\u017een\u00e9mu povodn\u011bmi (MF v\u0161ak zast\u00e1v\u00e1 n\u00e1zor, \u017ee dar ur\u010den\u00fd na odstra\u0148ov\u00e1n\u00ed n\u00e1sledk\u016f povodn\u00ed m\u016f\u017ee p\u0159edstavovat polo\u017eku od\u010ditatelnou od z\u00e1kladu dan\u011b jen v tom p\u0159\u00edpad\u011b, je-li p\u0159\u00edjemcem pr\u00e1vnick\u00e1 osoba).<\/p>\n<p>D\u00e1le si rozebereme mo\u017enosti, kter\u00e9 n\u00e1m nab\u00edz\u00ed z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f dle n\u00ed\u017ee uveden\u00fdch ustanoven\u00ed z\u00e1kona:<\/p>\n<ul>\n<li>15 odst. 1 ZDP (nezdaniteln\u00e1 \u010d\u00e1st ze z\u00e1kladu dan\u011b u fyzick\u00fdch osob)<\/li>\n<li>20 odst. 8 ZDP (polo\u017eky sni\u017euj\u00edc\u00ed z\u00e1kladu dan\u011b u pr\u00e1vnick\u00fdch osob)<\/li>\n<li>24 odst. 2 p\u00edsm. zp) ZDP (podm\u00ednky da\u0148ov\u00e9 \u00fa\u010dinnosti)<\/li>\n<li>25 odst. 1 p\u00edsm. t) ZDP (dary, jako neda\u0148ov\u00e9 n\u00e1klady)<\/li>\n<\/ul>\n<div><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\/15486\">\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\/15486\">\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><\/div>\n<h2>Pen\u011b\u017en\u00ed (finan\u010dn\u00ed) dary<\/h2>\n<p>Jak jsme ji\u017e uvedli, v\u00a0p\u0159\u00edpad\u011b dar\u016f se <strong>nejedn\u00e1 o da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad<\/strong> (v\u00fddaj). Nicm\u00e9n\u011b lze pom\u011brn\u00e1 \u010d\u00e1st takto vylo\u017een\u00fdch finan\u010dn\u00edch prost\u0159edk\u016f (finan\u010dn\u00ed dary) ode\u010d\u00edst od\u00a0kladn\u00e9ho z\u00e1kladu dan\u011b, tedy ze zisku. Rozd\u00edl v\u00a0p\u0159\u00edslu\u0161n\u00e9 procentu\u00e1ln\u00ed v\u00fd\u0161i je podm\u00edn\u011bn t\u00edm, zda se jedn\u00e1 o fyzickou nebo pr\u00e1vnickou osobou.<\/p>\n<p><strong>Fyzick\u00e9 osoby \u00a7 15 odst. 1 ZDP:<\/strong><\/p>\n<ul>\n<li>od z\u00e1kladu dan\u011b lze ode\u010d\u00edst hodnotu vyjmenovan\u00fdch dar\u016f<\/li>\n<li>pokud hodnota dar\u016f dos\u00e1hne minim\u00e1ln\u011b 2 % nebo 1\u00a0000 K\u010d (za v\u0161echny dary celkem)<\/li>\n<li>maxim\u00e1ln\u011b v\u0161ak 15 % (ze zisku)<\/li>\n<\/ul>\n<p><strong>Pr\u00e1vnick\u00e9 osoby \u00a7 20 odst. 8 ZDP:<\/strong><\/p>\n<ul>\n<li>od z\u00e1kladu dan\u011b sn\u00ed\u017een\u00e9ho podle \u00a7 34 lze ode\u010d\u00edst hodnotu vyjmenovan\u00fdch dar\u016f<\/li>\n<li>pokud hodnota bez\u00faplatn\u00e9ho pln\u011bn\u00ed \u010din\u00ed alespo\u0148 2 000 K\u010d (za 1 dar)<\/li>\n<li>maxim\u00e1ln\u011b v\u0161ak 10 % (ze zisku)<\/li>\n<\/ul>\n<p>Nicm\u00e9n\u011b, i pro zda\u0148ovac\u00ed obdob\u00ed 2024 lze p\u0159edpokl\u00e1dat, \u017ee bude novelizov\u00e1n z\u00e1kon \u010d. 128\/2022 Sb., o opat\u0159en\u00edch v oblasti dan\u00ed v souvislosti s ozbrojen\u00fdm konfliktem na Ukrajin\u011b, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f a bude mo\u017en\u00e9 tyto procentu\u00e1ln\u00ed hodnoty nav\u00fd\u0161it a\u017e na <strong>30 % z\u00a0kladn\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu. <\/strong>Tuto informaci zve\u0159ejnilo dne 17.6.2024 samo Ministerstvo financ\u00ed v n\u00e1vaznosti na dotazy odborn\u00e9 i laick\u00e9 ve\u0159ejnosti (cel\u00e1 informace <a href=\"https:\/\/www.mfcr.cz\/cs\/dane-a-ucetnictvi\/dane\/danova-a-celni-legislativa\/2024\/ministerstvo-financi-potvrzuje-plan-prodlouzit-56078\" target=\"_blank\" rel=\"noopener\">zde<\/a>).<\/p>\n<h3>P\u0159\u00edklad: da\u0148ov\u00fd odpo\u010det u pr\u00e1vnick\u00e9 osoby<\/h3>\n<p><em>Firma s.r.o. poskytla v\u00a0roce 2024 jeden finan\u010dn\u00ed dar na odstran\u011bn\u00ed n\u00e1sledk\u016f p\u0159i povodn\u00edch v\u00a0\u010d\u00e1stce 50\u00a0000 K\u010d. Podm\u00ednka data skute\u010dn\u00e9 \u00fahrady v\u00a0roce 2024 (tedy do 31.12.2024) byla spln\u011bna. P\u0159edpokl\u00e1dejme, \u017ee maxim\u00e1ln\u00ed da\u0148ov\u00fd odpo\u010det bude v\u00a0roce 2024 tak\u00e9 \u010dinit 30 % ze z\u00e1kladu dan\u011b sn\u00ed\u017een\u00e9ho o polo\u017eky dle \u00a7 34 ZDP.\u00a0\u00a0 <\/em><\/p>\n<p><em>a) Pokud bude m\u00edt firma s.r.o. da\u0148ov\u00fd z\u00e1klad vyk\u00e1zan\u00fd na \u0159\u00e1dku 250 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob ve v\u00fd\u0161i 10\u00a0000 K\u010d:<\/em><\/p>\n<ul>\n<li><em>pak lze na \u0159\u00e1dku 260 DPPO ode\u010d\u00edst od z\u00e1kladu dan\u011b pouze 3\u00a0000 K\u010d<\/em><\/li>\n<li><em>\u00faspora na dani z\u00a0p\u0159\u00edjm\u016f bude 630 K\u010d (21 % z\u00a0\u010d\u00e1stky 3\u00a0000 K\u010d)<\/em><\/li>\n<\/ul>\n<p><em>b) Pokud bude m\u00edt firma s.r.o. da\u0148ov\u00fd z\u00e1klad vyk\u00e1zan\u00fd na \u0159\u00e1dku 250 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob ve v\u00fd\u0161i 100\u00a0000 K\u010d:<\/em><\/p>\n<ul>\n<li><em>pak lze na \u0159\u00e1dku 260 DPPO ode\u010d\u00edst od z\u00e1kladu dan\u011b pouze 30\u00a0000 K\u010d<\/em><\/li>\n<li><em>\u00faspora na dani z\u00a0p\u0159\u00edjm\u016f bude 6 300 K\u010d (21 % z\u00a0\u010d\u00e1stky 30\u00a0000 K\u010d)<\/em><\/li>\n<\/ul>\n<p><em>c) Pokud bude m\u00edt firma s.r.o. da\u0148ov\u00fd z\u00e1klad vyk\u00e1zan\u00fd na \u0159\u00e1dku 250 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob ve v\u00fd\u0161i 500\u00a0000 K\u010d:<\/em><\/p>\n<ul>\n<li><em>pak lze na \u0159\u00e1dku 260 DPPO ode\u010d\u00edst od z\u00e1kladu dan\u011b cel\u00fdch 50\u00a0000 K\u010d<\/em><\/li>\n<li><em>\u00faspora na dani z\u00a0p\u0159\u00edjm\u016f bude 10 500 K\u010d (21 % z\u00a0\u010d\u00e1stky 50\u00a0000 K\u010d)<\/em><\/li>\n<\/ul>\n<h3>P\u0159\u00edklad: da\u0148ov\u00fd odpo\u010det u fyzick\u00e9 osoby<\/h3>\n<p><em>Pan Nov\u00e1k poskytl v\u00a0roce 2024 n\u00e1sleduj\u00edc\u00ed finan\u010dn\u00ed dary na odstran\u011bn\u00ed n\u00e1sledk\u016f p\u0159i z\u00e1plav\u00e1ch a povodn\u00edch, a to r\u016fzn\u00fdm nemocnic\u00edm a hasi\u010dsk\u00fdm z\u00e1chrann\u00fdm sbor\u016fm: 10 x \u010d\u00e1stku 500 K\u010d. Podm\u00ednka data skute\u010dn\u00fdch \u00fahrad v\u00a0roce 2024 (tedy do 31.12.2024) byla spln\u011bna. P\u0159edpokl\u00e1dejme, \u017ee maxim\u00e1ln\u00ed da\u0148ov\u00fd odpo\u010det bude v\u00a0roce 2024 \u010dinit 30 % ze z\u00e1kladu dan\u011b.<\/em><\/p>\n<p><em>U fyzick\u00fdch osob v\u00a0souladu s \u00a7 15 odst. 1 ZDP posta\u010d\u00ed, aby sou\u010det v\u0161ech poskytnut\u00fdch dar\u016f \u010dinil alespo\u0148 1\u00a0000 K\u010d. Tato podm\u00ednka je spln\u011bna, lze tedy \u010d\u00e1stku 5\u00a0000 K\u010d uplatnit jako nezdanitelnou \u010d\u00e1st ze z\u00e1kladu dan\u011b, maxim\u00e1ln\u011b v\u0161ak do v\u00fd\u0161e 30 % z\u00e1kladu dan\u011b (zisku). U fyzick\u00e9 osoby bude \u010dinit \u00faspora na dani z\u00a0p\u0159\u00edjm\u016f:<\/em><\/p>\n<ul>\n<li><em>p\u0159i sazb\u011b dan\u011b z\u00a0p\u0159\u00edjm\u016f 15 % a\u017e 750 K\u010d<\/em><\/li>\n<li><em>p\u0159i sazb\u011b dan\u011b z\u00a0p\u0159\u00edjm\u016f 23 % a\u017e 1 150 K\u010d<\/em><\/li>\n<\/ul>\n<div>\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  <\/div>\n<h2>Nepen\u011b\u017en\u00ed dary na povodn\u011b<\/h2>\n<p>V\u00a0souladu se z\u00e1konem o dan\u00edch z\u00a0p\u0159\u00edjm\u016f se v\u00a0p\u0159\u00edpad\u011b v\u011bcn\u00fdch dar\u016f vynalo\u017een\u00fdch na <strong>\u017eiveln\u00ed pohromu<\/strong> m\u016f\u017ee <strong>jednat o da\u0148ov\u00fd n\u00e1klad<\/strong> (v\u00fddaj). Pokud poplatn\u00edk (podnikatelsk\u00fd subjekt) nevyu\u017eije tuto mo\u017enost, st\u00e1le lze takto poskytnut\u00e9 v\u011bcn\u00e9 (nepen\u011b\u017en\u00ed) dary poskytnut\u00e9 v\u00a0souvislosti s\u00a0<strong>\u017eiveln\u00ed pohromou<\/strong> ode\u010d\u00edst z\u00a0kladn\u00e9ho z\u00e1kladu dan\u011b, tak jako jsme uv\u00e1d\u011bli na p\u0159\u00edkladech v\u00fd\u0161e.<\/p>\n<p>Mo\u017enost uznat takto vynalo\u017een\u00e9 dary jako <strong>da\u0148ov\u00fd n\u00e1klad<\/strong> (v\u00fddaj) nalezneme v \u00a7 24 odst. 2 p\u00edsm. zp) ZDP. Mus\u00ed b\u00fdt v\u0161ak spln\u011bny n\u00e1sleduj\u00edc\u00ed podm\u00ednky:<\/p>\n<ul>\n<li>v\u00fddaje (n\u00e1klady) vynalo\u017een\u00e9 v r\u00e1mci pomoci poskytnut\u00e9 formou <strong>nepen\u011b\u017en\u00edho<\/strong> pln\u011bn\u00ed,<\/li>\n<li>v souvislosti s odstra\u0148ov\u00e1n\u00edm n\u00e1sledk\u016f <strong>\u017eiveln\u00edch pohrom<\/strong>, ke kter\u00fdm do\u0161lo na \u00fazem\u00ed \u010dlensk\u00e9ho st\u00e1tu Evropsk\u00e9 unie nebo st\u00e1tu tvo\u0159\u00edc\u00edho Evropsk\u00fd hospod\u00e1\u0159sk\u00fd prostor,<\/li>\n<li>tyto v\u00fddaje (n\u00e1klady) <strong>nelze sou\u010dasn\u011b<\/strong> uplatnit jako nezdanitelnou \u010d\u00e1st podle \u00a7 15 odst. 1 nebo polo\u017eku sni\u017euj\u00edc\u00ed z\u00e1klad dan\u011b podle \u00a7 20 odst. 8 ZDP.<\/li>\n<\/ul>\n<p>Pokud tedy nap\u0159\u00edklad fyzick\u00e1 osoba nen\u00ed podnikatelem, m\u016f\u017ee si i tak zohlednit poskytnut\u00e9 v\u011bcn\u00e9 dary v\u00a0r\u00e1mci sv\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob nebo v\u00a0r\u00e1mci ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed u zam\u011bstnavatele, a to ji\u017e zm\u00edn\u011bnou nezdanitelnou \u010d\u00e1st\u00ed ze z\u00e1kladu dan\u011b.<\/p>\n<p>U <strong>v\u011bcn\u00fdch dar\u016f<\/strong> je pot\u0159eba tak\u00e9 upozornit pl\u00e1tce DPH na mo\u017en\u00fd odvod dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty na v\u00fdstupu. St\u00e1tu odveden\u00e9 DPH pak sleduje da\u0148ov\u00fd osud daru. Ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f se tak bude jednat o da\u0148ov\u011b ne\u00fa\u010dinn\u00fd v\u00fddaj v\u00a0souladu s \u00a7 24 odst. 1 p\u00edsm. t) ZDP. Pouze v\u00a0p\u0159\u00edpad\u011b ji\u017e v\u00fd\u0161e zm\u00edn\u011bn\u00e9ho ustanoven\u00ed \u00a7 24 odst. 2 p\u00edsm. zp) ZDP se m\u016f\u017ee jednat da\u0148ov\u00fd v\u00fddaj. K\u00a0t\u00e9to problematice jsme pro v\u00e1s p\u0159ipravili samostatn\u00fd \u010dl\u00e1nek\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dary-na-povodne-2024-a-dph\/\"><strong>Dary na povodn\u011b 2024 a DPH<\/strong><\/a>.<\/p>\n<h3>P\u0159\u00edklad: darovan\u00e9 vozidlo a da\u0148ov\u00e9 n\u00e1klady<\/h3>\n<p><em>Firma a.s., pl\u00e1tce DPH, m\u00e1 ve sv\u00e9m obchodn\u00edm majetku star\u0161\u00ed n\u00e1kladn\u00ed automobil, kter\u00fd po\u0159\u00eddila v\u00a0roce 2018 za cenu 1\u00a0000\u00a0000 K\u010d bez DPH a n\u00e1rokovala si pln\u00fd odpo\u010det DPH ve v\u00fd\u0161i 210\u00a0000 K\u010d. V\u00a0z\u00e1\u0159\u00ed 2024 darovala tento automobil na \u02c7pomoc p\u0159i odstra\u0148ov\u00e1n\u00ed n\u00e1sledk\u016f povodn\u00ed obci. Da\u0148ov\u011b je automobil zcela odeps\u00e1n. Vzhledem ke skute\u010dnosti, \u017ee si pl\u00e1tce uplatnil p\u0159i po\u0159\u00edzen\u00ed automobilu n\u00e1rok na odpo\u010det DPH, m\u00e1 p\u0159i darov\u00e1n\u00ed povinnost odv\u00e9st DPH na v\u00fdstupu. <\/em><\/p>\n<p><em>Da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena automobilu je 0 K\u010d. Na \u00fa\u010det 543 \u2013 Dary nen\u00ed tedy co \u00fa\u010dtovat. Nicm\u00e9n\u011b dle p\u0159edpis\u016f o DPH je pl\u00e1tce povinen odv\u00e9st st\u00e1tu DPH z\u00a0ceny obvykl\u00e9. P\u0159edpokl\u00e1dejme, \u017ee cena obdobn\u00e9ho vozidla v\u00a0autobazaru by \u010dinila 400 tis. K\u010d s\u00a0DPH. Vr\u00e1cen\u00e9 DPH by tak bylo ve v\u00fd\u0161i 69\u00a0422 K\u010d. Toto DPH tedy za\u00fa\u010dtuje firma na \u00fa\u010det 543 \u2013 Dary. Jestli\u017ee bude vozidlo poskytnuto na odstra\u0148ov\u00e1n\u00ed \u017eiveln\u00edch pohrom, pak se m\u016f\u017ee v\u00a0souladu s \u00a7 24 odst. 2 p\u00edsm. zp) ZDP jednat o da\u0148ov\u011b \u00fa\u010dinn\u00fd v\u00fddaj. Pokud se firma rozhodne posoudit tyto v\u00fddaje neda\u0148ov\u011b, pak lze \u010d\u00e1stku 69\u00a0422 K\u010d zohlednit jako da\u0148ov\u00fd odpo\u010det v\u00a0r\u00e1mci sestaven\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0DPPO (na \u0159\u00e1dku 260 DPPO). <\/em><\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>V\u0161echny tiskov\u00e9 seznamy a formul\u00e1\u0159e pravideln\u011b upravujeme podle platn\u00fdch z\u00e1kon\u016f p\u0159i ka\u017ed\u00e9 aktualizaci <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3<\/a>. Program V\u00e1m tak\u00e9 pom\u016f\u017ee p\u0159edp\u0159ipravit z\u00e1klad p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch i pr\u00e1vnick\u00fdch osob.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Dary v\u00a0z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f Obecn\u011b je poskytnut\u00ed daru v\u00a0souladu s \u00a7 25 odst. 1 p\u00edsm. t) z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le &#8230;<\/p>\n","protected":false},"author":10,"featured_media":15487,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[50,269],"class_list":["post-15486","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-dan-z-prijmu-pravnickych-osob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15486","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=15486"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15486\/revisions"}],"predecessor-version":[{"id":15525,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15486\/revisions\/15525"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15487"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}