{"id":16068,"date":"2025-01-03T07:45:00","date_gmt":"2025-01-03T06:45:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=16068"},"modified":"2024-12-30T14:29:38","modified_gmt":"2024-12-30T13:29:38","slug":"nova-povinnost-od-roku-2024-podat-danove-priznani-k-dpfo","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/nova-povinnost-od-roku-2024-podat-danove-priznani-k-dpfo\/","title":{"rendered":"Nov\u00e1 povinnost od roku 2024 podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k DPFO"},"content":{"rendered":"<h2>Odpo\u010dty na da\u0148ov\u011b podporovan\u00e9 produkty<\/h2>\n<p>Z\u00e1konem \u010d. 462\/2023 Sb., kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v souvislosti s rozvojem finan\u010dn\u00edho trhu a s podporou zaji\u0161t\u011bn\u00ed na st\u00e1\u0159\u00ed byl tak\u00e9 novelizov\u00e1n z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (z\u00e1kon \u010d. 586\/1992 Sb., d\u00e1le jen \u201eZDP\u201c). Do z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f se mimo jin\u00e9 vlo\u017eily zcela nov\u00e1 ustanoven\u00ed \u00a7 15a, \u00a7 15b a \u00a715c, kter\u00e1 se t\u00fdkaj\u00ed produkt\u016f spo\u0159en\u00ed na st\u00e1\u0159\u00ed a poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de.<\/p>\n<p><strong>\u00a7 15a: Produkt spo\u0159en\u00ed na st\u00e1\u0159\u00ed<\/strong> (penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem podle z\u00e1kona upravuj\u00edc\u00edho penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem, dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed podle z\u00e1kona upravuj\u00edc\u00edho dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed, penzijn\u00ed poji\u0161t\u011bn\u00ed u instituce penzijn\u00edho poji\u0161t\u011bn\u00ed, soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed a dlouhodob\u00fd investi\u010dn\u00ed produkt).<\/p>\n<p><strong>\u00a7 15b: Da\u0148ov\u00e1 podpora produktu spo\u0159en\u00ed na st\u00e1\u0159\u00ed<\/strong> (podm\u00ednky pro da\u0148ov\u00e9 odpo\u010dty u v\u0161ech poplatn\u00edk\u016f, v\u010detn\u011b osvobozen\u00fdch pln\u011bn\u00ed na stran\u011b zam\u011bstnance, poru\u0161en\u00ed podm\u00ednek spo\u0159en\u00ed a n\u00e1sledn\u00e9 \u0159e\u0161en\u00ed navr\u00e1cen\u00ed da\u0148ov\u00e9 podpory).<\/p>\n<p><strong>\u00a7 15c: Poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de <\/strong>(poji\u0161t\u011bn\u00ed, jeho\u017e pojistnou ud\u00e1lost\u00ed je z\u00e1vislost pojistn\u00edka nebo jeho osoby bl\u00edzk\u00e9 na pomoci jin\u00e9 fyzick\u00e9 osoby p\u0159i zvl\u00e1d\u00e1n\u00ed z\u00e1kladn\u00edch \u017eivotn\u00edch pot\u0159eb z d\u016fvodu jejich dlouhodob\u011b nep\u0159\u00edzniv\u00e9ho zdravotn\u00edho stavu).<\/p>\n<h2>Dlouhodob\u00fd investi\u010dn\u00ed produkt (DIP)<\/h2>\n<p>Jedn\u00e1 se novou formu investov\u00e1n\u00ed, kter\u00e1 nab\u00edz\u00ed mo\u017enost vedle ji\u017e zn\u00e1m\u00e9ho penzijn\u00edho spo\u0159en\u00ed a \u017eivotn\u00edho poji\u0161t\u011bn\u00ed vytv\u00e1\u0159et si dal\u0161\u00ed rezervy na st\u00e1\u0159\u00ed. DIP je tedy investi\u010dn\u00ed produkt, kter\u00fd umo\u017e\u0148uje ob\u010dan\u016fm investovat nap\u0159\u00edklad do akci\u00ed, dluhopis\u016f \u010di investi\u010dn\u00edch fond\u016f.<\/p>\n<p>Tyto st\u00e1tem podporovan\u00e9 produkty umo\u017e\u0148uj\u00ed poplatn\u00edk\u016fm uplat\u0148ovat ur\u010dit\u00e9 da\u0148ov\u00e9 v\u00fdhody, av\u0161ak v\u00a0rozmez\u00ed st\u00e1tem stanoven\u00fdch podm\u00ednek. Na v\u0161echny zm\u00edn\u011bn\u00e9 produkty na st\u00e1\u0159\u00ed m\u016f\u017ee tak\u00e9 p\u0159isp\u00edvat zam\u011bstnavatel v\u00a0majetkov\u00fd prosp\u011bch zam\u011bstnanc\u016f. Za spln\u011bn\u00ed podm\u00ednek uveden\u00fdch v \u00a7 24 odst. 2 p\u00edsm. j) bod 4 ZDP se bude u zam\u011bstnavatele ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f jednat o da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad (v\u00fddaj).<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Upozorn\u011bn\u00ed: Dle \u00a7 134j z\u00e1kona \u010d. 256\/2004 Sb. zam\u011bstnavatel nesm\u00ed ovliv\u0148ovat zam\u011bstnance p\u0159i v\u00fdb\u011bru poskytovatele dlouhodob\u00e9ho investi\u010dn\u00edho produktu ani p\u0159ijmout pob\u00eddku, kter\u00e1 m\u016f\u017ee v\u00e9st k poru\u0161en\u00ed tohoto z\u00e1kazu.<\/p>\n<\/div>\n<p><strong>Da\u0148ov\u00e1 podpora produktu spo\u0159en\u00ed na st\u00e1\u0159\u00ed<\/strong><\/p>\n<ol>\n<li>Investov\u00e1n\u00ed do produktu mus\u00ed trvat minim\u00e1ln\u011b 120 m\u011bs\u00edc\u016f (10 let).<\/li>\n<li>Ukon\u010dit produkt lze nejd\u0159\u00edve v kalend\u00e1\u0159n\u00edm roce, ve kter\u00e9m ob\u010dan dos\u00e1hne v\u011bku 60 let.<\/li>\n<\/ol>\n<p>Pokud tyto dv\u011b podm\u00ednky nebudou dodr\u017eeny a ob\u010dan n\u011bkter\u00fd z\u00a0t\u011bchto produkt\u016f na st\u00e1\u0159\u00ed p\u0159ed\u010dasn\u011b ukon\u010d\u00ed, je nutno vr\u00e1tit ve\u0161ker\u00e1 da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed, kter\u00e1 byla z\u00edsk\u00e1na za dobu investov\u00e1n\u00ed, nejv\u00fd\u0161e v\u0161ak za 10 bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edch zda\u0148ovac\u00edch obdob\u00ed.<\/p>\n<p><strong>Z\u00a0tohoto pohledu je pak nutn\u00e9 rozli\u0161ovat p\u0159\u00edsp\u011bvky: <\/strong><\/p>\n<p>A. Kter\u00e9 si hradil s\u00e1m poplatn\u00edk ze sv\u00fdch zdroj\u016f a zda tyto \u010d\u00e1stky uplatnil a v\u00a0jak\u00e9 v\u00fd\u0161i jako nezdanitelnou \u010d\u00e1st ze z\u00e1kladu dan\u011b dle \u00a7 15 ZDP, nap\u0159\u00edklad:<\/p>\n<ul>\n<li>prost\u0159ednictv\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za p\u0159\u00edslu\u0161n\u00fd kalend\u00e1\u0159n\u00ed rok,<\/li>\n<li>prost\u0159ednictv\u00edm RZD u sv\u00e9ho zam\u011bstnavatele.<\/li>\n<\/ul>\n<p>B. Kter\u00e9 poplatn\u00edkovi (zam\u011bstnanci) hradil zam\u011bstnavatel, a zda a v\u00a0jak\u00e9 v\u00fd\u0161i byly tyto p\u0159\u00edsp\u011bvky osvobozeny od dan\u011b z\u00a0p\u0159\u00edjm\u016f v\u00a0souladu s \u00a7 6 odst. 9 p\u00edsm. m) ZDP.<\/p>\n<p>Jak\u00e9 jsou mo\u017en\u00e9 da\u0148ov\u00e9 odpo\u010dty pro poplatn\u00edka a zda se jedn\u00e1 o da\u0148ov\u00fd n\u00e1klad zam\u011bstnavatele, p\u0159\u00edpadn\u011b \u00a0a v\u00a0jak\u00e9m rozsahu, se do\u010dtete v\u00a0na\u0161em \u010dl\u00e1nku <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-podporovane-produkty-sporeni-na-stari-v-roce-2024\/\">zde<\/a>.<\/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\/16068\">\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\/16068\">\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>Poru\u0161en\u00ed podm\u00ednek da\u0148ov\u011b podporovan\u00fdch produkt\u016f<\/h2>\n<p>Z\u00e1kon pamatuje i na situace, kdy fyzick\u00e1 osoba v budoucnu poru\u0161\u00ed podm\u00ednky, za kter\u00fdch je mo\u017en\u00e9 osvobodit p\u0159\u00edsp\u011bvky od zam\u011bstnavatele nebo za kter\u00fdch je mo\u017en\u00e9 uplatnit p\u0159\u00edsp\u011bvky jako nezdanitelnou \u010d\u00e1st ze z\u00e1kladu dan\u011b fyzick\u00fdch osob.<\/p>\n<p>Od roku 2024 je tato situace upravena v \u00a7 15b odst. 4 a\u017e 5 a ozna\u010duje se jako <strong>navr\u00e1cen\u00ed da\u0148ov\u00e9 podpory<\/strong> produktu spo\u0159en\u00ed na st\u00e1\u0159\u00ed. K navr\u00e1cen\u00ed m\u016f\u017ee doj\u00edt zejm\u00e9na p\u0159i vypl\u00e1cen\u00ed prost\u0159edk\u016f p\u0159ed uplynut\u00edm 120 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f od vzniku produktu (resp. p\u0159ed uplynut\u00edm 60 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f u produktu sjednan\u00e9ho do 31. 12. 2023) nebo p\u0159ed kalend\u00e1\u0159n\u00edm rokem, ve kter\u00e9m poplatn\u00edk dos\u00e1hne 60 let.<\/p>\n<p><strong>V \u00a7 15b odstavec 5 zn\u00ed:<\/strong><\/p>\n<p>Navr\u00e1cen\u00edm da\u0148ov\u00e9 podpory produktu spo\u0159en\u00ed na st\u00e1\u0159\u00ed se rozum\u00ed:<\/p>\n<p><strong>a) vznik p\u0159\u00edjmu<\/strong> <strong>podle \u00a7 10 ZDP:<\/strong><\/p>\n<ul>\n<li>ve v\u00fd\u0161i \u00fahrnu p\u0159\u00edsp\u011bvk\u016f poplatn\u00edka, kter\u00e9 byly ode\u010dteny od z\u00e1kladu dan\u011b<\/li>\n<li><strong>zaplacen\u00fdch poplatn\u00edkem <\/strong><\/li>\n<li>za bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edch <strong>10 zda\u0148ovac\u00edch obdob\u00ed<\/strong>,<\/li>\n<li>na tento produkt nebo na produkt spo\u0159en\u00ed na st\u00e1\u0159\u00ed stejn\u00e9ho druhu,<\/li>\n<li>ze kter\u00e9ho byly v\u0161echny naspo\u0159en\u00e9 pen\u011b\u017en\u00ed prost\u0159edky a majetek p\u0159evedeny na tento produkt<\/li>\n<\/ul>\n<p><strong>b) vznik p\u0159\u00edjmu<\/strong> <strong>podle \u00a7 6 ZDP:<\/strong><\/p>\n<ul>\n<li>ve v\u00fd\u0161i \u00fahrnu p\u0159\u00edsp\u011bvk\u016f p\u0159ipsan\u00e9 na \u00fa\u010det poplatn\u00edka<\/li>\n<li><strong>hrazen\u00fdch zam\u011bstnavatelem <\/strong><\/li>\n<li>za bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edch <strong>10 zda\u0148ovac\u00edch obdob\u00ed<\/strong>,<\/li>\n<li>na tento produkt nebo na produkt spo\u0159en\u00ed na st\u00e1\u0159\u00ed stejn\u00e9ho druhu,<\/li>\n<li>ze kter\u00e9ho byly v\u0161echny naspo\u0159en\u00e9 pen\u011b\u017en\u00ed prost\u0159edky a majetek p\u0159evedeny na tento produkt,<\/li>\n<li>a kter\u00e9 byly<strong> osvobozeny od dan\u011b dle \u00a7 6 odst. 9 ZDP<\/strong><\/li>\n<\/ul>\n<p>Dle \u00a7 15b odst. 5 p\u00edsm. b) se tento p\u0159\u00edjem nepova\u017euje za p\u0159\u00edjem vypl\u00e1cen\u00fd pl\u00e1tcem dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti, \u010d\u00edm\u017e je vlastn\u011b \u0159e\u010deno, \u017ee tyto p\u0159\u00edjmy nebudou podl\u00e9hat pojistn\u00fdm odvod\u016fm.<\/p>\n<p><strong>V \u00a7 15b odst. 6 v\u00a0p\u00edsm. a)<\/strong> <strong>ZDP:<\/strong><\/p>\n<p>Pokud nastane skute\u010dnost, kter\u00e1 m\u00e1 za n\u00e1sledek navr\u00e1cen\u00ed da\u0148ov\u00e9 podpory produktu spo\u0159en\u00ed na st\u00e1\u0159\u00ed, p\u0159estane b\u00fdt tento produkt da\u0148ov\u011b podporovan\u00fdm:<\/p>\n<ol>\n<li>od zda\u0148ovac\u00edho obdob\u00ed (kalend\u00e1\u0159n\u00edho roku), ve kter\u00e9m do\u0161lo k t\u00e9to skute\u010dnosti, pro \u00fa\u010dely ode\u010dten\u00ed <strong>nezdaniteln\u00fdch \u010d\u00e1st\u00ed<\/strong> z\u00e1kladu dan\u011b.<\/li>\n<li>od kalend\u00e1\u0159n\u00edho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, ve kter\u00e9m do\u0161lo k t\u00e9to skute\u010dnosti, pro \u00fa\u010dely <strong>osvobozen\u00ed p\u0159\u00edjmu zam\u011bstnance<\/strong> v podob\u011b p\u0159\u00edsp\u011bvku uhrazen\u00e9ho zam\u011bstnavatelem na jeho da\u0148ov\u011b podporovan\u00fd produkt spo\u0159en\u00ed na st\u00e1\u0159\u00ed.<\/li>\n<\/ol>\n<p><strong>Dle \u00a7 15b odst. 6 v\u00a0p\u00edsm. b) ZDP: <\/strong><\/p>\n<p>Pln\u011bn\u00ed z tohoto produktu se nesni\u017euje o p\u0159\u00edsp\u011bvky hrazen\u00e9 zam\u011bstnavatelem na tento produkt pro \u00fa\u010dely ur\u010den\u00ed z\u00e1kladu dan\u011b, <strong>av\u0161ak s\u00a0v\u00fdjimkou:<\/strong><\/p>\n<ol>\n<li>p\u0159\u00edsp\u011bvk\u016f, v jejich\u017e v\u00fd\u0161i vznikl p\u0159\u00edjem podle odstavce \u00a7 15b odst. 5 p\u00edsm. b) ZDP,<\/li>\n<li>p\u0159\u00edsp\u011bvk\u016f neosvobozen\u00fdch od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob,<\/li>\n<li>p\u0159\u00edsp\u011bvk\u016f hrazen\u00fdch zam\u011bstnavatelem p\u0159ed 1.1.2000 na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem,<\/li>\n<li>p\u0159\u00edsp\u011bvk\u016f hrazen\u00fdch zam\u011bstnavatelem p\u0159ed 1.1.2001 na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed.<\/li>\n<\/ol>\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>Povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n<p>V\u00a0souladu s\u00a0navr\u00e1cen\u00edm da\u0148ov\u00e9 podpory byl v z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f s\u00a0\u00fa\u010dinnost\u00ed od 1.1.2024 novelizov\u00e1n \u00a7 38g ZDP.<\/p>\n<p><strong>Ustanoven\u00ed \u00a7 38g odst. 5 nov\u011b zn\u00ed:<\/strong><\/p>\n<p>\u201eDa\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je povinen podat poplatn\u00edk, kter\u00e9mu v r\u00e1mci navr\u00e1cen\u00ed da\u0148ov\u00e9 podpory produktu spo\u0159en\u00ed na st\u00e1\u0159\u00ed vznikl p\u0159\u00edjem podle \u00a7 6.\u201c<\/p>\n<p><strong>V\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed se uvede p\u0159\u00edjem dle \u00a7 6 ZDP: <\/strong><\/p>\n<ul>\n<li>na \u0159\u00e1dku 31 (\u00dahrn p\u0159\u00edjm\u016f od v\u0161ech zam\u011bstnavatel\u016f)<\/li>\n<li>v\u00a0\u00fahrnu v\u0161ech <strong>osvobozen\u00fdch<\/strong> \u010d\u00e1stek hrazen\u00fdch zam\u011bstnavatelem<\/li>\n<li>a to a\u017e za <strong>10 posledn\u00edch let<\/strong><\/li>\n<li>a to pouze u nov\u011b sjednan\u00fdch smluv na DIP <strong>po datu 1.1.2024<\/strong><\/li>\n<li>pojistn\u00e9 z\u00a0t\u011bchto p\u0159\u00edjm\u016f poplatn\u00edk neplat\u00ed<\/li>\n<\/ul>\n<p>P\u0159i poru\u0161en\u00ed podm\u00ednek, kdy si s\u00e1m poplatn\u00edk od\u010d\u00edtal tyto produkty v\u00a0r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, nebo je uplat\u0148oval v\u00a0r\u00e1mci ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b u zam\u011bstnavatele, se bude nad\u00e1le postupovat v\u00a0souladu s \u00a7 10 odst. 1 p\u00edsm. p) ZDP, kde je uvedeno, \u017ee ostatn\u00edmi p\u0159\u00edjmy, p\u0159i kter\u00fdch doch\u00e1z\u00ed ke zv\u00fd\u0161en\u00ed majetku, (pokud nejde o p\u0159\u00edjmy podle \u00a7 6 a\u017e \u00a7 9 ZDP) je p\u0159\u00edjem, kter\u00fd vznikl jako d\u016fsledek poru\u0161en\u00ed podm\u00ednek uplatn\u011bn\u00ed nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b.<\/p>\n<p><strong>V\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed se uvede p\u0159\u00edjem dle \u00a7 10 odst. 1 p\u00edsm. p) ZDP: <\/strong><\/p>\n<ul>\n<li>v P\u0159\u00edloze \u010d. 2 DPFO<\/li>\n<li>odd\u00edl 2. V\u00fdpo\u010det d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b z ostatn\u00edch p\u0159\u00edjm\u016f (\u00a7 10 z\u00e1kona)<\/li>\n<li>\u00fahrn v\u0161ech osvobozen\u00fdch \u010d\u00e1stek hrazen\u00fdch zam\u011bstnavatelem<\/li>\n<li>a to a\u017e za <strong>10 posledn\u00edch let<\/strong><\/li>\n<li>pojistn\u00e9 z\u00a0t\u011bchto p\u0159\u00edjm\u016f poplatn\u00edk neplat\u00ed<\/li>\n<\/ul>\n<p>P\u0159i poru\u0161en\u00ed podm\u00ednek, jak bylo v\u00fd\u0161e uvedeno, p\u0159est\u00e1v\u00e1 b\u00fdt tento produkt da\u0148ov\u011b podporovan\u00fd. Z\u00a0tohoto d\u016fvodu maj\u00ed tak\u00e9 zam\u011bstnanci oznamovac\u00ed povinnost v\u016f\u010di sv\u00e9mu zam\u011bstnavateli, nebo\u0165 takov\u00fd p\u0159\u00edsp\u011bvek <strong>nebude<\/strong> da\u0148ov\u011b osvobozen, a jak\u00fdkoli dal\u0161\u00ed p\u0159\u00edsp\u011bvek od zam\u011bstnavatele bude nov\u011b podl\u00e9hat dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob a pojistn\u00fdm odvod\u016fm ji\u017e od 1 K\u010d.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>V syst\u00e9mu <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3<\/a> tak\u00e9 lehce vypln\u00edte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Cel\u00fd proces zvl\u00e1dnete za p\u00e1r minut \u2013\u2060\u2060\u2060\u2060\u2060\u2060 program v\u00e1s navede a vypln\u00ed \u010d\u00e1st \u00fadaj\u016f za v\u00e1s. P\u0159\u00edmo z Money S3 tak\u00e9 po\u0161lete da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na finan\u010dn\u00ed \u00fa\u0159ad.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Odpo\u010dty na da\u0148ov\u011b podporovan\u00e9 produkty Z\u00e1konem \u010d. 462\/2023 Sb., kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v souvislosti s rozvojem finan\u010dn\u00edho trhu a s podporou zaji\u0161t\u011bn\u00ed na &#8230;<\/p>\n","protected":false},"author":10,"featured_media":16069,"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":[50,52,234,86,297],"class_list":["post-16068","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-osvc","tag-socialni-pojisteni","tag-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16068","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=16068"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16068\/revisions"}],"predecessor-version":[{"id":16073,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16068\/revisions\/16073"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16069"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}