{"id":158,"date":"2008-03-02T22:00:00","date_gmt":"2008-03-02T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/danove-dopady-zruseni-odpisove-skupiny-1a\/"},"modified":"2023-02-01T15:11:16","modified_gmt":"2023-02-01T14:11:16","slug":"danove-dopady-zruseni-odpisove-skupiny-1a","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-dopady-zruseni-odpisove-skupiny-1a\/","title":{"rendered":"Da\u0148ov\u00e9 dopady zru\u0161en\u00ed odpisov\u00e9 skupiny 1a"},"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>Od roku 2008 byla zru\u0161ena odpisov\u00e1 skupina 1a. Jak\u00e9 dopady bude m\u00edt tato zm\u011bna na tvorbu z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f?<\/p>\n<p>Od roku 2008 byla zru\u0161ena odpisov\u00e1 skupina 1a, ve kter\u00e9 byly za\u0159azeny\u00a0<strong>osobn\u00ed automobily a automobily, kter\u00e9 m\u011bly v technick\u00e9m pr\u016fkazu zaps\u00e1nu kategorii N1.<\/strong>\u00a0Zru\u0161en\u00ed t\u00e9to odpisov\u00e9 skupiny m\u00e1 dopad jednak na samotn\u00e9 da\u0148ov\u00e9 odpisov\u00e1n\u00ed uveden\u00fdch vozidel a jednak tak\u00e9 na d\u00e9lku trv\u00e1n\u00ed leasingov\u00fdch smluv, pokud jsou tato vozidla po\u0159izov\u00e1na na z\u00e1klad\u011b leasingov\u00fdch smluv.<\/p>\n<h4>I. Odpisy<\/h4>\n<p>Do konce roku 2007 se v\u00fd\u0161e uveden\u00e9 automobily da\u0148ov\u011b odepisovaly po dobu 4 let. Od roku 2008 jsou p\u0159e\u0159azeny do 2. odpisov\u00e9 skupiny, tak\u017ee budou odpisov\u00e1ny 5 let.<\/p>\n<p>V praxi vyvst\u00e1v\u00e1 ot\u00e1zka, jak to bude s t\u011bmito automobily, kter\u00e9 byly po\u0159\u00edzeny do konce roku 2007. P\u0159i absenci speci\u00e1ln\u00edho p\u0159echodn\u00e9ho ustanoven\u00ed pro p\u0159e\u0159azen\u00ed vozidel za\u0159azen\u00fdch do majetku do konce roku 2007,\u00a0<strong>je nutn\u00e9 vozidla p\u0159e\u0159adit k 1. 1. 2008 do 2. odpisov\u00e9 skupiny<\/strong>. Z uveden\u00e9ho je z\u0159ejm\u00e9, \u017ee nen\u00ed mo\u017en\u00e9 ji\u017e za\u0159azen\u00e1 vozidla doodepsat podle zn\u011bn\u00ed z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f platn\u00e9ho do konce roku 2007. Jin\u00fdmi slovy &#8211;\u00a0<strong>dojde k prodlou\u017een\u00ed doby odpisov\u00e1n\u00ed<\/strong>.<\/p>\n<h5>P\u0159\u00edklad<\/h5>\n<p>Poplatn\u00edk po\u0159\u00eddil osobn\u00ed automobil s po\u0159izovac\u00ed cenou 700 000 K\u010d v roce 2005. Uplat\u0148uje rovnom\u011brn\u00e9 odpisy:<\/p>\n<table>\n<thead>\n<tr>\n<td>Rok<\/td>\n<td>Odpisov\u00e1 sazba<\/td>\n<td>Ro\u010dn\u00ed da\u0148ov\u00fd odpis<\/td>\n<td>Z\u016fstatkov\u00e1 cena<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2005<\/td>\n<td>14,2<\/td>\n<td>99 400<\/td>\n<td>600 600<\/td>\n<\/tr>\n<tr>\n<td>2006<\/td>\n<td>28,6<\/td>\n<td>200 200<\/td>\n<td>400 400<\/td>\n<\/tr>\n<tr>\n<td>2007<\/td>\n<td>28,6<\/td>\n<td>200 200<\/td>\n<td>200 200<\/td>\n<\/tr>\n<tr>\n<td>2008<\/td>\n<td>22,25<\/td>\n<td>155 750<\/td>\n<td>44 450<\/td>\n<\/tr>\n<tr>\n<td>2009<\/td>\n<td>22,25<\/td>\n<td>44 450<\/td>\n<td>0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>II. Leasing<\/h4>\n<p>Do konce roku 2007 byla jednou z podm\u00ednek da\u0148ov\u00e9 uznatelnosti leasingov\u00e9ho n\u00e1jemn\u00e9ho d\u00e9lka trv\u00e1n\u00ed leasingov\u00e9 smlouvy nejm\u00e9n\u011b 36 m\u011bs\u00edc\u016f. Od roku 2008 doch\u00e1z\u00ed ke zm\u011bn\u011b v d\u00e9lce trv\u00e1n\u00ed leasingov\u00fdch smluv v tom smyslu, \u017ee doba n\u00e1jmu hmotn\u00e9ho movit\u00e9ho majetku trv\u00e1 nejm\u00e9n\u011b minim\u00e1ln\u00ed dobu odpisov\u00e1n\u00ed uvedenou v \u00a7 30 odst. 1 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.\u00a0<strong>U p\u0159edm\u011btn\u00fdch automobil\u016f se tedy minim\u00e1ln\u00ed doba prodlu\u017euje ze sou\u010dasn\u00fdch 36 m\u011bs\u00edc\u016f na 60<\/strong>.<\/p>\n<p>Na rozd\u00edl od zp\u016fsobu odpisov\u00e1n\u00ed, kde absentuj\u00ed p\u0159echodn\u00e1 ustanoven\u00ed, u po\u0159izov\u00e1n\u00ed majetku formou leasingu nechyb\u00ed. Konkr\u00e9tn\u011b se jedn\u00e1 o bod 12, kde je stanoveno, \u017ee u hmotn\u00e9ho majetku, kter\u00fd je p\u0159edm\u011btem smlouvy o finan\u010dn\u00edm pron\u00e1jmu s n\u00e1slednou koup\u00ed najat\u00e9ho hmotn\u00e9ho majetku (leasing) uzav\u0159en\u00e9 do dne nabyt\u00ed \u00fa\u010dinnosti nov\u00e9ho z\u00e1kona, se a\u017e do doby ukon\u010den\u00ed finan\u010dn\u00edho pron\u00e1jmu s n\u00e1slednou koup\u00ed najat\u00e9ho hmotn\u00e9ho majetku (leasingu) se pou\u017eije zn\u011bn\u00ed star\u00e9ho z\u00e1kona. V praxi to tedy znamen\u00e1, \u017ee\u00a0<strong>pokud byla uzav\u0159ena leasingov\u00e1 smlouva do 31. 12. 2007 nap\u0159. na 36 m\u011bs\u00edc\u016f, tak tato doba trv\u00e1n\u00ed je relevantn\u00ed i pro da\u0148ov\u00e9 \u00fa\u010dely, nedoch\u00e1z\u00ed tedy k prodlou\u017een\u00ed doby leasingu<\/strong>.<\/p>\n<p>Na z\u00e1v\u011br bych zm\u00ednil, \u017ee je dosta\u010duj\u00edc\u00ed, kdy\u017e byla smlouva uzav\u0159ena do 31. 12. 2007, nen\u00ed pot\u0159eba, aby byl do tohoto data p\u0159edm\u011bt leasingu p\u0159ed\u00e1n leasingov\u00e9mu n\u00e1jemci k u\u017e\u00edv\u00e1n\u00ed, tato podm\u00ednka v p\u0159echodn\u00fdch ustanoven\u00edch nen\u00ed.<\/p>\n<p>&nbsp;<\/p>\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":[16,8],"tags":[64,88],"class_list":["post-158","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-danove-odpisy"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/158","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=158"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/158\/revisions"}],"predecessor-version":[{"id":5311,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/158\/revisions\/5311"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}