{"id":157,"date":"2008-03-16T22:00:00","date_gmt":"2008-03-16T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/spolecne-zdaneni-manzelu\/"},"modified":"2023-02-01T15:11:15","modified_gmt":"2023-02-01T14:11:15","slug":"spolecne-zdaneni-manzelu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/spolecne-zdaneni-manzelu\/","title":{"rendered":"Spole\u010dn\u00e9 zdan\u011bn\u00ed man\u017eel\u016f"},"content":{"rendered":"<p><!--more--><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n<p>Za zda\u0148ovac\u00ed obdob\u00ed 2007 lze naposledy uplatnit tzv. spole\u010dn\u00e9 zdan\u011bn\u00ed man\u017eel\u016f.<\/p>\n<p><strong>Man\u017eel\u00e9, kte\u0159\u00ed vy\u017eivuj\u00ed alespo\u0148 jedno d\u00edt\u011b \u017eij\u00edc\u00ed s\u00a0nimi v\u00a0dom\u00e1cnosti<\/strong>, mohou uplatnit v\u00fdpo\u010det dan\u011b ze spole\u010dn\u00e9ho z\u00e1kladu dan\u011b (d\u00e1le jen \u201espole\u010dn\u00e9 zdan\u011bn\u00ed&#8220;). V\u00fdhodou spole\u010dn\u00e9ho zdan\u011bn\u00ed jsou dv\u011b skute\u010dnosti:<\/p>\n<ul>\n<li>eliminuje se j\u00edm progresivita sazby dan\u011b a<\/li>\n<li>druh\u00fd z\u00a0man\u017eel\u016f, kter\u00fd by za norm\u00e1ln\u00ed situace nepod\u00e1val da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, si m\u016f\u017ee uplatnit od\u010ditateln\u00e9 polo\u017eky a slevy na dani, kter\u00e9 by jinak neuplatnil.<\/li>\n<\/ul>\n<p>Vzhledem k\u00a0tomu, \u017ee od zda\u0148ovac\u00edho obdob\u00ed 2008 byla zru\u0161ena progresivita sazby dan\u011b (jednotliv\u00e9 sazby byly nahrazeny sazbou jedinou &#8211; 15%), do\u0161lo ke zru\u0161en\u00ed spole\u010dn\u00e9ho zdan\u011bn\u00ed. Aby man\u017eel\u00e9 mohli uplatnit spole\u010dn\u00e9 zdan\u011bn\u00ed, mus\u00ed podm\u00ednky stanoven\u00e9 v prvn\u00ed v\u011bt\u011b splnit nejpozd\u011bji posledn\u00ed den zda\u0148ovac\u00edho obdob\u00ed.<\/p>\n<h4>Vy\u017eivovan\u00e9 d\u00edt\u011b<\/h4>\n<p>Za vy\u017eivovan\u00e9 d\u00edt\u011b poplatn\u00edka se pro \u00fa\u010dely tohoto z\u00e1kona pova\u017euje d\u00edt\u011b vlastn\u00ed, osvojen\u00e9, d\u00edt\u011b v p\u00e9\u010di, kter\u00e1 nahrazuje p\u00e9\u010di rodi\u010d\u016f, d\u00edt\u011b druh\u00e9ho z man\u017eel\u016f a vnuk (vnu\u010dka), pokud jeho (jej\u00ed) rodi\u010de nemaj\u00ed p\u0159\u00edjmy, z nich\u017e by mohli da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplatnit, pokud je nezletil\u00fdm d\u00edt\u011btem nebo zletil\u00fdm d\u00edt\u011btem a\u017e do dovr\u0161en\u00ed v\u011bku 26 let, jesti\u017ee nepob\u00edr\u00e1 pln\u00fd invalidn\u00ed d\u016fchod a soustavn\u011b se p\u0159ipravuje na budouc\u00ed povol\u00e1n\u00ed nebo se nem\u016f\u017ee soustavn\u011b p\u0159ipravovat na budouc\u00ed povol\u00e1n\u00ed nebo vykon\u00e1vat v\u00fdd\u011ble\u010dnou \u010dinnost pro nemoc nebo \u00faraz, nebo z d\u016fvodu dlouhodob\u011b nep\u0159\u00edzniv\u00e9ho zdravotn\u00edho stavu je neschopno vykon\u00e1vat soustavnou v\u00fdd\u011ble\u010dnou \u010dinnost.<\/p>\n<h4>Da\u0148ov\u00e1 ztr\u00e1ta<\/h4>\n<p>Vyk\u00e1\u017e\u00ed-li man\u017eel\u00e9 nebo n\u011bkter\u00fd z nich ve zda\u0148ovac\u00edm obdob\u00ed, ve kter\u00e9m uplatnili spole\u010dn\u00e9 zdan\u011bn\u00ed, u p\u0159\u00edjm\u016f z\u00a0podnik\u00e1n\u00ed nebo z\u00a0pron\u00e1jmu da\u0148ovou ztr\u00e1tu, m\u016f\u017ee ji ode\u010d\u00edst od z\u00e1kladu dan\u011b ten z man\u017eel\u016f, kter\u00fd ji vyk\u00e1zal, v n\u00e1sleduj\u00edc\u00edch zda\u0148ovac\u00edch obdob\u00edch, pokud v t\u011bchto zda\u0148ovac\u00edch obdob\u00edch neuplatn\u00ed spole\u010dn\u00e9 zdan\u011bn\u00ed.<\/p>\n<h4>Da\u0148ov\u00fd nerezident<\/h4>\n<p>Je-li alespo\u0148 jeden z man\u017eel\u016f \u010desk\u00fdm da\u0148ov\u00fd nerezidentem mohou man\u017eel\u00e9 spole\u010dn\u00e9 zdan\u011bn\u00ed uplatnit, jestli\u017ee \u00fahrn v\u0161ech p\u0159\u00edjm\u016f obou man\u017eel\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky \u010din\u00ed nejm\u00e9n\u011b 90 % v\u0161ech jejich p\u0159\u00edjm\u016f s v\u00fdjimkou p\u0159\u00edjm\u016f, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f nebo jsou od dan\u011b osvobozeny nebo p\u0159\u00edjm\u016f, z nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b.<\/p>\n<h4>Kdy spole\u010dn\u00e9 zdan\u011bn\u00ed nelze uplatnit<\/h4>\n<p>Spole\u010dn\u00e9 zdan\u011bn\u00ed nelze uplatnit v\u00a0p\u0159\u00edpadech, kdy alespo\u0148 jeden z man\u017eel\u016f:<\/p>\n<ul>\n<li>m\u00e1 stanovenou da\u0148 pau\u0161\u00e1ln\u00ed \u010d\u00e1stkou,<\/li>\n<li>m\u00e1 povinnost stanovit minim\u00e1ln\u00ed z\u00e1klad dan\u011b,<\/li>\n<li>uplat\u0148uje tzv. spolupracuj\u00edc\u00ed osobu \u010di pou\u017e\u00edv\u00e1 v\u00fdpo\u010det dan\u011b z\u00a0p\u0159\u00edjm\u016f dosa\u017een\u00fdch za v\u00edce zda\u0148ovac\u00edch obdob\u00ed,<\/li>\n<li>uplat\u0148uje slevu na dani z\u00a0titulu investi\u010dn\u00ed pob\u00eddky,<\/li>\n<li>pod\u00e1v\u00e1 p\u0159izn\u00e1n\u00ed p\u0159i prohl\u00e1\u0161en\u00ed nebo zru\u0161en\u00ed konkursu.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"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],"class_list":["post-157","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/157","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=157"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/157\/revisions"}],"predecessor-version":[{"id":5310,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/157\/revisions\/5310"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}