{"id":1617,"date":"2025-01-07T19:24:11","date_gmt":"2025-01-07T18:24:11","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/stanoveni-zakladu-dane-prijmu-u-fyzickych-osob\/"},"modified":"2025-01-07T19:24:13","modified_gmt":"2025-01-07T18:24:13","slug":"stanoveni-zakladu-dane-prijmu-u-fyzickych-osob","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/stanoveni-zakladu-dane-prijmu-u-fyzickych-osob\/","title":{"rendered":"Stanoven\u00ed z\u00e1kladu dan\u011b fyzick\u00fdch osob v roce 2024: jak\u00e9 p\u0159\u00edjmy a v\u00fddaje ho ovliv\u0148uj\u00ed"},"content":{"rendered":"<p>Srovn\u00e1me-li pr\u00e1vn\u00ed \u00fapravu pro stanoven\u00ed z\u00e1kladu dan\u011b (d\u00e1le tak\u00e9 jen \u201eZD\u201c) u fyzick\u00fdch osob s pr\u00e1vn\u00ed \u00fapravou pr\u00e1vnick\u00fdch osob (obchodn\u00edch korporac\u00ed), zjist\u00edme \u2013 pro n\u011bkoho mo\u017en\u00e1 p\u0159ekvapiv\u011b \u2013 \u017ee stanoven\u00ed ZD je u fyzick\u00fdch osob pom\u011brn\u011b slo\u017eit\u011bj\u0161\u00ed. Hlavn\u00edm d\u016fvodem je ta skute\u010dnost, \u017ee zat\u00edmco pr\u00e1vnick\u00e9 osoby maj\u00ed pouze jeden obecn\u00fd ZD, u fyzick\u00fdch osob m\u016f\u017ee b\u00fdt celkov\u00fd ZD tvo\u0159en a\u017e p\u011bti d\u00edl\u010d\u00edmi z\u00e1klady dan\u011b. P\u0159itom ka\u017ed\u00fd z d\u00edl\u010d\u00edch ZD m\u00e1 sv\u00e1 specifika a zvl\u00e1\u0161tnosti.<\/p>\n<h2>Co se rozum\u00ed z\u00e1kladem dan\u011b<\/h2>\n<p><strong>Z\u00e1kladem dan\u011b<\/strong> je \u010d\u00e1stka, o kterou zdaniteln\u00e9 p\u0159\u00edjmy dosa\u017een\u00e9 poplatn\u00edkem ve zda\u0148ovac\u00edm obdob\u00ed (kalend\u00e1\u0159n\u00ed rok), p\u0159esahuj\u00ed da\u0148ov\u00e9 v\u00fddaje. Tato definice \u2013 jak uvid\u00edme d\u00e1le \u2013 v\u0161ak neplat\u00ed pro v\u0161echny druhy p\u0159\u00edjm\u016f.<\/p>\n<p>Pokud poplatn\u00edk dos\u00e1hl ve zda\u0148ovac\u00edm obdob\u00ed soub\u011b\u017en\u011b v\u00edce druh\u016f p\u0159\u00edjm\u016f, pak jeho <strong>celkov\u00fd ZD se rovn\u00e1 sou\u010dtu d\u00edl\u010d\u00edch ZD za jednotliv\u00e9 druhy p\u0159\u00edjm\u016f<\/strong>.<\/p>\n<p>S pojmem z\u00e1klad dan\u011b \u00fazce souvis\u00ed tak\u00e9 pojem <strong>da\u0148ov\u00e1 ztr\u00e1ta<\/strong> \u2013 jedn\u00e1 se v podstat\u011b o \u201ez\u00e1porn\u00fd\u201c z\u00e1klad dan\u011b, jin\u00fdmi slovy \u2013 da\u0148ov\u00e9 v\u00fddaje p\u0159es\u00e1hly zdaniteln\u00e9 p\u0159\u00edjmy.<\/p>\n<p>Pe\u010dliv\u00fd \u010dten\u00e1\u0159 si jist\u011b v\u0161iml, \u017ee v\u00fd\u0161e byly pou\u017eity pojmy <em>zdaniteln\u00fd p\u0159\u00edjem<\/em> a <em>da\u0148ov\u00fd v\u00fddaj<\/em>. Jedn\u00e1 se d\u016fle\u017eit\u00e9 vymezen\u00ed, nebo\u0165 ne ka\u017ed\u00fd p\u0159\u00edjem a ne ka\u017ed\u00fd v\u00fddaj ovliv\u0148uj\u00ed ZD. O tom, zda se jedn\u00e1 o da\u0148ov\u011b relevantn\u00ed p\u0159\u00edjem \u010di v\u00fddaj rozhoduj\u00ed r\u016fzn\u00e1 ustanoven\u00ed z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) a to na velmi rozli\u010dn\u00fdch m\u00edstech. Nelze tedy odk\u00e1zat na jedno \u010di dv\u011b ustanoven\u00ed ZDP, je nutn\u00e9 pracovat v podstat\u011b s cel\u00fdm z\u00e1konem.<\/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\/1617\">\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\/1617\">\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>Jak\u00e9 p\u0159\u00edjmy vstupuj\u00ed do z\u00e1kladu dan\u011b<\/h2>\n<p>N\u011bkdy se poplatn\u00edci myln\u011b domn\u00edvaj\u00ed, \u017ee p\u0159\u00edjmy jsou pouze ve form\u011b pen\u011bz, je nutn\u00e9 v\u0161ak upozornit, \u017ee krom\u011b <strong>pen\u011b\u017eit\u00fdch<\/strong> p\u0159\u00edjm\u016f mohou b\u00fdt p\u0159\u00edjmy tak\u00e9 <strong>nepen\u011b\u017eit\u00e9<\/strong> (nap\u0159. ve form\u011b poskytnut\u00e9 slu\u017eby \u010di movit\u00e9 v\u011bci), pop\u0159. dosa\u017een\u00e9 i <strong>sm\u011bnou<\/strong>.<\/p>\n<p>Pokud byl p\u0159\u00edjem sou\u010d\u00e1st\u00ed ZD v p\u0159ede\u0161l\u00fdch obdob\u00edch a v dan\u00e9m roce existuje pr\u00e1vn\u00ed d\u016fvod pro jeho vr\u00e1cen\u00ed, lze o tento vr\u00e1cen\u00fd p\u0159\u00edjem sn\u00ed\u017eit ZD za obdob\u00ed, kdy k vr\u00e1cen\u00ed do\u0161lo (nebo lze naopak o tuto \u010d\u00e1stku zv\u00fd\u0161it da\u0148ov\u00e9 v\u00fddaje).<\/p>\n<p>Podle ZDP v\u0161ak n\u011bkter\u00e9 p\u0159\u00edjmy skute\u010dn\u011b <strong>do ZD nevstupuj\u00ed<\/strong>, jedn\u00e1 se o tyto druhy p\u0159\u00edjm\u016f:<\/p>\n<ul>\n<li>p\u0159\u00edjmy nejsou p\u0159edm\u011btem dan\u011b \u2013 nap\u0159. p\u0159\u00edjmy z vypo\u0159\u00e1d\u00e1n\u00ed spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f,<\/li>\n<li>p\u0159\u00edjmy od dan\u011b osvobozen\u00e9 \u2013 nap\u0159. dar v linii p\u0159\u00edm\u00e9,<\/li>\n<li>p\u0159\u00edjmy zda\u0148ovan\u00e9 zvl\u00e1\u0161tn\u00ed sazbou (a\u017e na v\u00fdjimky) \u2013 nap\u0159. pod\u00edl na zisku.<\/li>\n<\/ul>\n<h2>Jak\u00e9 v\u00fddaje ovliv\u0148uj\u00ed z\u00e1klad dan\u011b<\/h2>\n<p>Je pot\u0159eba zd\u016fraznit, \u017ee ne ka\u017ed\u00fd \u00fa\u010detn\u00ed n\u00e1klad je automaticky da\u0148ov\u00fdm n\u00e1kladem. Da\u0148ovou uznatelnost n\u00e1klad\u016f m\u00e1me v ZDP \u0159e\u0161enu prim\u00e1rn\u011b v ustanoven\u00edch \u00a7 24 a 25. V \u00a7 24 m\u00e1me uvedeno, kter\u00e9 n\u00e1klady jsou da\u0148ov\u00e9, naopak \u00a7 25 je zam\u011b\u0159en na n\u00e1klady, kter\u00e9 do z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob nevstoup\u00ed. Na prvn\u00ed pohled se m\u016f\u017ee tedy jevit, \u017ee zodpov\u011bd\u011bt na ot\u00e1zku da\u0148ov\u00e9 uznatelnosti u dan\u00e9ho v\u00fddaje nen\u00ed nic slo\u017eit\u00e9ho, opak je v\u0161ak pravdou. Vztahem komentovan\u00fdch ustanoven\u00ed se opakovan\u011b zab\u00fdval tak\u00e9 Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud.<\/p>\n<h2>Jednotliv\u00e9 d\u00edl\u010d\u00ed ZD<\/h2>\n<h3>1. P\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti &#8211; \u00a7 6 ZDP<\/h3>\n<p>Z\u00e1kladem dan\u011b je p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti NEzv\u00fd\u0161en\u00fd o pojistn\u00e9 na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed, kter\u00e9 hrad\u00ed zam\u011bstnavatel.<\/p>\n<p>D\u00edl\u010d\u00ed z\u00e1klad dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti <strong>nem\u016f\u017ee b\u00fdt pon\u00ed\u017een o p\u0159\u00edpadnou ztr\u00e1tu<\/strong> dosa\u017eenou u p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti \u010di z n\u00e1jmu! \u017d\u00e1dn\u00fd jin\u00fd d\u00edl\u010d\u00ed ZD tuto \u201evlastnost\u201c nem\u00e1.<\/p>\n<p>Dal\u0161\u00edm specifikem t\u011bchto p\u0159\u00edjm\u016f je to, \u017ee zat\u00edmco u ostatn\u00edch p\u0159\u00edjm\u016f rozhoduje skute\u010dn\u00fd okam\u017eik, kdy je p\u0159\u00edjem inkasov\u00e1n, u p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti plat\u00ed v\u00fdjimka, \u017ee pokud jsou p\u0159\u00edjmy obdr\u017eeny do 31. ledna n\u00e1sleduj\u00edc\u00edho roku, st\u00e1le se jedn\u00e1 o p\u0159\u00edjmy roku p\u0159ede\u0161l\u00e9ho (za kter\u00fd byly dosa\u017eeny). Klasicky se jedn\u00e1 o mzdu za prosinec 2024, kter\u00e1 je vyplacena a\u017e v lednu 2025.<\/p>\n<h3>2. P\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti &#8211; \u00a7 7 ZDP<\/h3>\n<p>P\u0159i stanoven\u00ed ZD lze proti p\u0159\u00edjm\u016fm ze samostatn\u00e9 \u010dinnosti uplatnit bu\u010f prokazateln\u00e9 v\u00fddaje, nebo mohou b\u00fdt v\u00fddaje uplatn\u011bny v pau\u0161\u00e1ln\u00ed v\u00fd\u0161i. Pau\u0161\u00e1ln\u00ed v\u00fddaje mohou \u010dinit 30 %, 40 %, 60 % nebo 80 % z dosa\u017een\u00fdch p\u0159\u00edjm\u016f. Horn\u00ed hranice p\u0159\u00edjm\u016f pro v\u00fddaje stanoven\u00e9 procentem z p\u0159\u00edjm\u016f \u010din\u00ed 2.000.000 K\u010d. Po p\u0159ekro\u010den\u00ed t\u00e9to hranice se ji\u017e z t\u011bchto p\u0159\u00edjm\u016f p\u0159evy\u0161uj\u00edc\u00ed tuto hranici procentu\u00e1ln\u00ed v\u00fddaje neuplat\u0148uj\u00ed.<\/p>\n<p>U spole\u010dn\u00edka ve\u0159ejn\u00e9 obchodn\u00ed spole\u010dnosti je sou\u010d\u00e1st\u00ed d\u00edl\u010d\u00edho ZD pom\u011brn\u00e1 \u010d\u00e1st z\u00e1kladu dan\u011b nebo da\u0148ov\u00e9 ztr\u00e1ty ve\u0159ejn\u00e9 obchodn\u00ed spole\u010dnosti. U komplement\u00e1\u0159e komanditn\u00ed spole\u010dnosti to plat\u00ed obdobn\u011b.<\/p>\n<p><strong>U p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti lze doc\u00edlit da\u0148ov\u00e9 ztr\u00e1ty.<\/strong> Ztr\u00e1tu lze v dan\u00e9m roce nebo v n\u00e1sleduj\u00edc\u00edch p\u011bti zda\u0148ovac\u00edch obdob\u00ed uplatnit proti ostatn\u00edm d\u00edl\u010d\u00edm z\u00e1klad\u016fm dan\u011b <strong>s v\u00fdjimkou d\u00edl\u010d\u00edho z\u00e1kladu ze z\u00e1visl\u00e9 \u010dinnosti<\/strong>.<\/p>\n<h3>3. P\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku &#8211; \u00a7 8 ZDP<\/h3>\n<p>D\u00edl\u010d\u00ed ZD u p\u0159\u00edjm\u016f z kapit\u00e1lov\u00e9ho majetku <strong>nem\u016f\u017ee skon\u010dit v da\u0148ov\u00e9 ztr\u00e1t\u011b<\/strong>. Tuto skute\u010dnost lze demonstrovat na \u00faroc\u00edch ze z\u00e1p\u016fj\u010dky, kdy je stanoveno, \u017ee dosa\u017een\u00e9 p\u0159\u00edjmy z titulu \u00farok\u016f ze z\u00e1p\u016fj\u010dky lze pon\u00ed\u017eit o v\u00fddaje na \u00faroky ze z\u00e1p\u016fj\u010dky, z kter\u00e9 byla financov\u00e1na ona z\u00e1p\u016fj\u010dka, z n\u00ed\u017e plynou poplatn\u00edkovi \u00farokov\u00e9 p\u0159\u00edjmy.<\/p>\n<p>D\u00edl\u010d\u00ed ZD z kapit\u00e1lov\u00e9ho majetku <strong>m\u016f\u017ee b\u00fdt sn\u00ed\u017een ztr\u00e1tou z jin\u00fdch druh\u016f p\u0159\u00edjm<\/strong>\u016f.<\/p>\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<h3>4. P\u0159\u00edjmy z n\u00e1jmu &#8211; \u00a7 9 ZDP<\/h3>\n<p>U p\u0159\u00edjm\u016f z n\u00e1jmu lze stejn\u011b jako p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti doc\u00edlit <strong>da\u0148ov\u00e9 ztr\u00e1ty<\/strong>. Ztr\u00e1tu lze op\u011bt v dan\u00e9m roce nebo v n\u00e1sleduj\u00edc\u00edch p\u011bti zda\u0148ovac\u00edch obdob\u00ed uplatnit proti ostatn\u00edm d\u00edl\u010d\u00edm z\u00e1klad\u016fm dan\u011b s v\u00fdjimkou d\u00edl\u010d\u00edho z\u00e1kladu ze z\u00e1visl\u00e9 \u010dinnosti.<\/p>\n<p>Obdobn\u011b jako u p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti, lze uplatnit <strong>bu\u010f prok\u00e1zan\u00e9 v\u00fddaje, nebo uplatnit pau\u0161\u00e1ln\u00ed v\u00fddeje<\/strong> \u2013 v tomto p\u0159\u00edpad\u011b v\u0161ak pouze ve v\u00fd\u0161i 30 % z dosa\u017een\u00fdch p\u0159\u00edjm\u016f. P\u0159\u00edjmy pro uplatn\u011bn\u00ed pau\u0161\u00e1lu jsou limitov\u00e1ny op\u011bt \u010d\u00e1stkou 2.000.000 K\u010d. Jin\u00fdmi slovy to znamen\u00e1, \u017ee pau\u0161\u00e1ln\u00ed v\u00fddaje mohou dos\u00e1hnout maxim\u00e1ln\u011b \u010d\u00e1stky 600.000 K\u010d.<\/p>\n<h3>5. Ostatn\u00ed p\u0159\u00edjmy &#8211; \u00a7 10 ZDP<\/h3>\n<p>Pokud poplatn\u00edk neza\u0159ad\u00ed n\u011bjak\u00fd druh p\u0159\u00edjm\u016f do p\u0159ede\u0161l\u00fdch d\u00edl\u010d\u00edch ZD, jedn\u00e1 se o tzv. ostatn\u00ed p\u0159\u00edjmy.<br \/>\nZDP stanov\u00ed, \u017ee proti ostatn\u00edm p\u0159\u00edjm\u016fm lze uplatnit v\u00fddaje vynalo\u017een\u00e9 k <strong>dosa\u017een\u00ed p\u0159\u00edjm\u016f<\/strong>. Nen\u00ed zde uvedeno jako u p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti \u010di z n\u00e1jmu, \u017ee lze uplatnit v\u00fddaje k dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f.<\/p>\n<p>V\u00fddaje se standardn\u011b uplat\u0148uj\u00ed v <strong>prokazateln\u00e9 v\u00fd\u0161i<\/strong>. Je zde v\u0161ak jedna v\u00fdjimka \u2013 u p\u0159\u00edjm\u016f ze zem\u011bd\u011blsk\u00e9 v\u00fdroby, lesn\u00edho a vodn\u00edho hospod\u00e1\u0159stv\u00ed m\u016f\u017ee poplatn\u00edk uplatnit <strong>pau\u0161\u00e1ln\u00ed v\u00fddaje ve v\u00fd\u0161i 80\u00a0%<\/strong>. Toto m\u016f\u017ee b\u00fdt zaj\u00edmav\u00e9 pro majitele les\u016f zvl\u00e1\u0161t\u011b v dob\u011b k\u016frovcov\u00e9 kalamity.<\/p>\n<p>Pro stanoven\u00ed ZD u ostatn\u00edch p\u0159\u00edjm\u016f plat\u00ed, \u017ee v\u00fddaje na dosa\u017een\u00ed p\u0159\u00edjmu nem\u016f\u017eou b\u00fdt v\u011bt\u0161\u00ed ne\u017e dosa\u017een\u00e9 p\u0159\u00edjmy, tzn. <strong>nelze doc\u00edlit da\u0148ov\u00e9 ztr\u00e1ty<\/strong>. P\u0159esto\u017ee nelze dos\u00e1hnout da\u0148ov\u00e9 ztr\u00e1ty, <strong>m\u016f\u017ee v\u0161ak b\u00fdt tento d\u00edl\u010d\u00ed ZD pon\u00ed\u017een o ztr\u00e1tu z jin\u00fdch druh\u016f p\u0159\u00edjm\u016f<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Srovn\u00e1me-li pr\u00e1vn\u00ed \u00fapravu pro stanoven\u00ed z\u00e1kladu dan\u011b (d\u00e1le tak\u00e9 jen \u201eZD\u201c) u fyzick\u00fdch osob s pr\u00e1vn\u00ed \u00fapravou pr\u00e1vnick\u00fdch osob (obchodn\u00edch korporac\u00ed), zjist\u00edme \u2013 pro n\u011bkoho &#8230;<\/p>\n","protected":false},"author":14,"featured_media":1618,"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":[50,56],"class_list":["post-1617","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-zaklad-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1617","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1617"}],"version-history":[{"count":12,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1617\/revisions"}],"predecessor-version":[{"id":16168,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1617\/revisions\/16168"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1618"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}