{"id":1637,"date":"2026-01-20T15:24:31","date_gmt":"2026-01-20T14:24:31","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/danove-zvyhodneni-dite-roce-2020-ziskate-jako-rodice-slevu-dani\/"},"modified":"2026-01-20T15:24:59","modified_gmt":"2026-01-20T14:24:59","slug":"sleva-na-dite-kdo-muze-uplatnit-a-jak-ziskat","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/sleva-na-dite-kdo-muze-uplatnit-a-jak-ziskat\/","title":{"rendered":"Sleva na d\u00edt\u011b 2025 a 2026: kdo m\u016f\u017ee uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed a jak ho z\u00edskat?"},"content":{"rendered":"<h2>Kdo m\u016f\u017ee podle da\u0148ov\u00e9ho z\u00e1kona uplatnit slevu na d\u00edt\u011b<\/h2>\n<p>Slevu na d\u00edt\u011b m\u016f\u017eete uplatnit na ka\u017ed\u00e9ho <strong>vy\u017eivovan\u00e9ho potomka<\/strong>, kter\u00fd s v\u00e1mi <strong>\u017eije ve spole\u010dn\u00e9 dom\u00e1cnosti<\/strong>. Podle z\u00e1kona je to:<\/p>\n<ul>\n<li>nezletil\u00e9 d\u00edt\u011b (do 18 let),<\/li>\n<li>nebo zletil\u00e9 d\u00edt\u011b do 26 let, kter\u00e9 se soustavn\u011b p\u0159ipravuje na budouc\u00ed povol\u00e1n\u00ed (jin\u00fdmi slovy d\u00edt\u011b do 26 let, kter\u00e9 m\u00e1 status studenta).<\/li>\n<\/ul>\n<h3>K uplatn\u011bn\u00ed da\u0148ov\u00e9 slevy <strong>mus\u00ed j\u00edt o d\u00edt\u011b<\/strong>:<\/h3>\n<ul>\n<li>vlastn\u00ed,<\/li>\n<li>osvojen\u00e9 nebo v n\u00e1hradn\u00ed p\u00e9\u010di,<\/li>\n<li>druh\u00e9ho z man\u017eel\u016f,<\/li>\n<li>nebo vnou\u010de, jeho\u017e rodi\u010de nemaj\u00ed p\u0159\u00edjmy, ze kter\u00fdch by mohli slevu na dani uplatnit.<\/li>\n<\/ul>\n<h2>Za jak\u00fdch podm\u00ednek m\u016f\u017eete uplatnit da\u0148ov\u00fd bonus na d\u00edt\u011b (st\u00e1t v\u00e1m vr\u00e1t\u00ed na dani)<\/h2>\n<p>K uplatn\u011bn\u00ed da\u0148ov\u00e9ho bonusu na d\u00edt\u011b mus\u00edte p\u0159ekro\u010dit jistou <strong>p\u0159\u00edjmovou hranici<\/strong>. Abyste da\u0148ov\u00fd bonus na d\u00edt\u011b dostali, mus\u00ed va\u0161e p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed nebo podnik\u00e1n\u00ed za kalend\u00e1\u0159n\u00ed rok p\u0159es\u00e1hnout alespo\u0148 <strong>\u0161estin\u00e1sobek minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed mzdy<\/strong>.<\/p>\n<p>Chcete-li tedy uplatnit slevu na d\u00edt\u011b za rok 2025, mus\u00edte si v n\u011bm vyd\u011blat alespo\u0148 <strong>124 800 K\u010d<\/strong>. V roce 2026 se \u010d\u00e1stka zv\u00fd\u0161\u00ed na 134 400 K\u010d (pro rok 2026 je minim\u00e1ln\u00ed mzda stanovena na 22 400 K\u010d m\u011bs\u00ed\u010dn\u011b).<\/p>\n<p>V zam\u011bstn\u00e1n\u00ed se do t\u00e9to \u010d\u00e1stky po\u010d\u00edt\u00e1 hrub\u00e1 mzda a v podnik\u00e1n\u00ed p\u0159\u00edjmy, nikoliv zisk. Pokud jste zam\u011bstnanci na hlavn\u00ed pracovn\u00ed pom\u011br a uplat\u0148ujete slevu na dani m\u011bs\u00ed\u010dn\u011b, nemus\u00edte tuto \u010d\u00e1stku \u0159e\u0161it.<\/p>\n<p>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b m\u016f\u017ee uplatnit v\u017edy\u00a0<strong>pouze jeden z dom\u00e1cnosti<\/strong>, tedy bu\u010f vy, nebo v\u00e1\u0161 man\u017eel \/ man\u017eelka (registrovan\u00fd partner \/ registrovan\u00e1 partnerka)<\/p>\n<p>Jste-li <strong>rozveden\u00ed<\/strong>, z\u00e1kon po\u010d\u00edt\u00e1 s t\u00edm, \u017ee slevu na dani uplatn\u00ed rodi\u010d, kter\u00fd \u017eije s d\u00edt\u011btem ve spole\u010dn\u00e9 dom\u00e1cnosti.<\/p>\n<p>Pokud m\u00e1te d\u00edt\u011b <strong>ve st\u0159\u00eddav\u00e9 p\u00e9\u010di<\/strong>, je na va\u0161\u00ed dohod\u011b, kdo z v\u00e1s da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed vyu\u017eije. M\u016f\u017eete ho dokonce uplatnit oba \u2013 ale jen v pom\u011brn\u00e9 v\u00fd\u0161i. V takov\u00e9m p\u0159\u00edpad\u011b ka\u017ed\u00fd z rodi\u010d\u016f po\u017e\u00e1d\u00e1 o da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed za tolik m\u011bs\u00edc\u016f, kolik s n\u00edm d\u00edt\u011b \u017eije ve spole\u010dn\u00e9 dom\u00e1cnosti.<\/p>\n<p>Dohodu o pom\u011brn\u00e9m uplatn\u011bn\u00ed slevy na dani uzav\u0159ete <strong>p\u00edsemn\u011b<\/strong>. Vyhnete se tak mo\u017en\u00fdm nejasnostem \u010di spor\u016fm.<\/p>\n<h2>Kdy\u017e va\u0161e d\u00edt\u011b studuje a z\u00e1rove\u0148 pracuje<\/h2>\n<p>Pokud va\u0161e d\u00edt\u011b do 26 let studuje a pracuje z\u00e1rove\u0148, m\u016f\u017eete na n\u011bj uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed bez ohledu na v\u00fd\u0161i jeho v\u00fdd\u011blku. Na rozd\u00edl od slevy na man\u017eelku\/man\u017eela, u d\u011bt\u00ed <strong>neexistuje \u017e\u00e1dn\u00fd limit vlastn\u00edho p\u0159\u00edjmu<\/strong>.<\/p>\n<p>Pro uplatn\u011bn\u00ed slevy mus\u00ed b\u00fdt spln\u011bny pouze tyto podm\u00ednky:<\/p>\n<ul>\n<li><strong>V\u011bk:<\/strong> D\u00edt\u011b je mlad\u0161\u00ed 26 let.<\/li>\n<li><strong>Status studenta:<\/strong> D\u00edt\u011b se soustavn\u011b p\u0159ipravuje na budouc\u00ed povol\u00e1n\u00ed (studuje st\u0159edn\u00ed nebo vysokou \u0161kolu).<\/li>\n<li><strong>Spole\u010dn\u00e1 dom\u00e1cnost:<\/strong> D\u00edt\u011b s v\u00e1mi \u017eije ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti.<\/li>\n<\/ul>\n<p><strong>M\u016f\u017ee m\u00edt d\u00edt\u011b i hlavn\u00ed pracovn\u00ed pom\u011br?<\/strong> Ano. I kdy\u017e m\u00e1 d\u00edt\u011b uzav\u0159enou pracovn\u00ed smlouvu na pln\u00fd \u00favazek (HPP), pracuje na DPP\/DP\u010c nebo podnik\u00e1 jako OSV\u010c, n\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed v\u00e1m z\u016fst\u00e1v\u00e1, dokud trv\u00e1 jeho studium a v\u011bk nep\u0159ekro\u010dil 26 let. V\u00fd\u0161e jeho p\u0159\u00edjmu (zda si vyd\u011bl\u00e1 50 000 K\u010d nebo 500 000 K\u010d ro\u010dn\u011b) nem\u00e1 na va\u0161i slevu \u017e\u00e1dn\u00fd vliv.<\/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\/1637\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Odeb\u00edrejte \u00fa\u010detn\u00ed a da\u0148ov\u00e9 novinky srozumiteln\u011b a v\u010das            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <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=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1637\">\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>Sleva na dani vs. da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b<\/h2>\n<p>Sleva na d\u00edt\u011b se od ostatn\u00edch da\u0148ov\u00fdch slev v jednom hodn\u011b li\u0161\u00ed, i proto se j\u00ed ofici\u00e1ln\u011b ne\u0159\u00edk\u00e1 sleva, ale <strong>da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed<\/strong>.<\/p>\n<p><strong>Slevy na dani<\/strong> ode\u010dtete z vypo\u010dten\u00e9 dan\u011b z p\u0159\u00edjm\u016f, kter\u00e1 pot\u00e9 m\u016f\u017ee klesnout maxim\u00e1ln\u011b na nulu. Tak je to nap\u0159\u00edklad u <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-musite-splnit-pro-uplatneni-slevy-na-manzelku-v-roce-2022\/\">slevy na man\u017eela\/man\u017eelku<\/a>.<\/p>\n<p><strong>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed<\/strong> uplatn\u00edte a\u017e po ode\u010dten\u00ed v\u0161ech slev na dani. Od t\u00e9to \u010d\u00e1stky pak ode\u010dtete je\u0161t\u011b plnou v\u00fd\u0161i da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b a oproti slev\u00e1m m\u016f\u017eete klesnout i do z\u00e1porn\u00fdch \u010d\u00edsel. Z\u00e1porn\u00e9mu \u010d\u00edslu se \u0159\u00edk\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danovy-bonus-na-dite-v-roce-2022-kdy-na-nej-mate-narok\/\">da\u0148ov\u00fd bonus<\/a> a dostanete ho od st\u00e1tu zp\u011bt \u2013 jako sou\u010d\u00e1st mzdy od zam\u011bstnavatele nebo po pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed na \u00fa\u010det od st\u00e1tu.<\/p>\n<h2>Jak z\u00edskat slevu na d\u00edt\u011b v zam\u011bstn\u00e1n\u00ed a da\u0148ov\u00fd bonus<\/h2>\n<p>Jako zam\u011bstnanec m\u016f\u017eete uplatnit slevu na d\u00edt\u011b ve sv\u00e9 <strong>m\u011bs\u00ed\u010dn\u00ed mzd\u011b<\/strong>. Sta\u010d\u00ed o to po\u017e\u00e1dat v r\u016f\u017eov\u00e9m <strong>Prohl\u00e1\u0161en\u00ed poplatn\u00edka<\/strong>, kter\u00e9 podepisujete ve mzdov\u00e9 \u00fa\u010dt\u00e1rn\u011b. \u00da\u010detn\u00edmu dolo\u017e\u00edte:<\/p>\n<ul>\n<li>rodn\u00fd list d\u00edt\u011bte,<\/li>\n<li>potvrzen\u00ed o studiu, o kter\u00e9 v\u00e1\u0161 potomek po\u017e\u00e1d\u00e1 na studijn\u00edm odd\u011blen\u00ed sv\u00e9 \u0161koly,<\/li>\n<li>a potvrzen\u00ed, \u017ee druh\u00fd z p\u00e1ru slevu na d\u00edt\u011b neuplat\u0148uje (to bu\u010f dostane od zam\u011bstnavatele, nebo s\u00e1m sep\u00ed\u0161e \u010destn\u00e9 prohl\u00e1\u0161en\u00ed).<\/li>\n<\/ul>\n<p>Ka\u017ed\u00fd m\u011bs\u00edc v\u00e1m pak zam\u011bstnavatel vypo\u010d\u00edt\u00e1 da\u0148 z p\u0159\u00edjmu sn\u00ed\u017eenou o slevy na dani. Z t\u00e9to \u010d\u00e1stky pak ode\u010dte je\u0161t\u011b slevu na d\u00edt\u011b. Pokud je v\u00fdsledn\u00e1 da\u0148 z\u00e1porn\u00e1, zam\u011bstnavatel v\u00e1m <strong>mzdu nav\u00fd\u0161\u00ed o da\u0148ov\u00fd bonus<\/strong>.<\/p>\n<p>Zam\u011bstnanci nemus\u00ed uplat\u0148ovat slevu na d\u00edt\u011b m\u011bs\u00ed\u010dn\u011b, ale klidn\u011b jen <strong>jednou ro\u010dn\u011b p\u0159i ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed p\u0159\u00edjm\u016f<\/strong>. Da\u0148ov\u00fd bonus tak nebudete dost\u00e1vat ka\u017ed\u00fd m\u011bs\u00edc, ale st\u00e1t v\u00e1m ho vr\u00e1t\u00ed jako sou\u010d\u00e1st \u00fanorov\u00e9 nebo b\u0159eznov\u00e9 mzdy v n\u00e1sleduj\u00edc\u00edm roce. Je jen na v\u00e1s, zda si chcete m\u00edrn\u011b nav\u00fd\u0161it m\u011bs\u00ed\u010dn\u00ed mzdu, nebo dostat jednou ro\u010dn\u011b tu\u010dnou v\u00fdplatu.<\/p>\n<h2>Jak z\u00edskat slevu na d\u00edt\u011b p\u0159i podnik\u00e1n\u00ed<\/h2>\n<p>Pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">OSV\u010c<\/a> je mechanismus slevy stejn\u00fd jako p\u0159i zam\u011bstn\u00e1n\u00ed. Rozd\u00edl je pouze ten, \u017ee v\u00e1m s uplatn\u011bn\u00edm slevy nepom\u00e1h\u00e1 mzdov\u00e9 odd\u011blen\u00ed, ale <strong>vy\u0159izujete si ho sami<\/strong>. To se t\u00fdk\u00e1 nejen podnikatel\u016f, ale i zam\u011bstnanc\u016f, kte\u0159\u00ed maj\u00ed v\u00edce soub\u011b\u017en\u00fdch povol\u00e1n\u00ed nebo maj\u00ed dal\u0161\u00ed p\u0159\u00edjmy, nap\u0159\u00edklad z pron\u00e1jmu.<\/p>\n<p>V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed ode\u010dtete sv\u00e9 p\u0159\u00edjmy a v\u00fddaje za uplynul\u00fd rok, spo\u010d\u00edt\u00e1te si da\u0148ovou povinnost, zohledn\u00edte zaplacen\u00e9 z\u00e1lohy na dani a p\u0159ipo\u010d\u00edt\u00e1te v\u0161echny slevy na dani v\u010detn\u011b da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b. Pokud se dostanete do z\u00e1porn\u00e9 dan\u011b, finan\u010dn\u00ed \u00fa\u0159ad v\u00e1m ji <strong>po odevzd\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed proplat\u00ed<\/strong>. OSV\u010c tak dostanou \u010d\u00e1stku za da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed pouze ro\u010dn\u011b, ne m\u011bs\u00ed\u010dn\u011b jako zam\u011bstnanci.<\/p>\n<p>V\u00fd\u0161e zm\u00edn\u011bn\u00e9 dokumenty, kter\u00e9 zam\u011bstnanci p\u0159ed\u00e1vaj\u00ed mzdov\u00fdm \u00fa\u010detn\u00edm, vlo\u017e\u00edte jako p\u0159\u00edlohy do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<h2>Jak vysok\u00e1 je sleva na d\u00edt\u011b<\/h2>\n<p>V\u00fd\u0161e slevy se li\u0161\u00ed podle po\u010dtu va\u0161ich d\u011bt\u00ed spl\u0148uj\u00edc\u00edch podm\u00ednky pro z\u00edsk\u00e1n\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed. Pro rok <strong>2025 a 2026<\/strong> \u010din\u00ed:<\/p>\n<ul>\n<li>za 1. d\u00edt\u011b <strong>15 204 K\u010d<\/strong> ro\u010dn\u011b, tedy <strong>1 267 K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b,<\/li>\n<li>za 2. d\u00edt\u011b <strong>22 320 K\u010d<\/strong> ro\u010dn\u011b, tedy <strong>1 860 K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b,<\/li>\n<li>za ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b <strong>27 840 K\u010d<\/strong> ro\u010dn\u011b, tedy <strong>2 320 K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b.<\/li>\n<\/ul>\n<p>Rodi\u010d se t\u0159emi d\u011btmi si tak ka\u017ed\u00fd m\u011bs\u00edc ode\u010dte z dan\u00ed 5 447 K\u010d. Maj\u00ed-li va\u0161e d\u011bti pr\u016fkaz <strong>ZTP\/P<\/strong>, je da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed dvojn\u00e1sobn\u00e9.<\/p>\n<p>Nem\u00e1te-li doma d\u00edt\u011b se ZTP\/P pr\u016fkazem, <strong>nez\u00e1le\u017e\u00ed na tom, jak d\u011bti se\u0159ad\u00edte<\/strong>. Pokud m\u00e1te nap\u0159\u00edklad t\u0159i d\u011bti a podm\u00ednky pro uplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed spl\u0148uje jen to nejmlad\u0161\u00ed, stejn\u011b ho v\u017edy zapo\u010d\u00edt\u00e1te jako 1. d\u00edt\u011b.<\/p>\n<p><strong>P\u0159\u00edklad z praxe:<\/strong><br \/>\nM\u00e1te dv\u011b d\u011bti, Luk\u00e1\u0161e a Ani\u010dku. Luk\u00e1\u0161ovi je 22 a v z\u00e1\u0159\u00ed dokon\u010dil vysokou \u0161kolu, zat\u00edmco Ani\u010dce je 10 a studuje z\u00e1kladku. Z toho plyne, \u017ee od ledna do z\u00e1\u0159\u00ed jste m\u011bli dv\u011b vy\u017eivovan\u00e9 d\u011bti a od \u0159\u00edjna do prosince jedno. Slevu na 1. d\u00edt\u011b tak uplatn\u00edte po dobu 12 m\u011bs\u00edc\u016f (Ani\u010dka) a slevu na 2. d\u00edt\u011b po dobu 9 m\u011bs\u00edc\u016f v dan\u00e9m roce (Luk\u00e1\u0161).<\/p>\n<p>S v\u00fdpo\u010dtem slevy na d\u011bti zam\u011bstnanc\u016f v\u00e1m pom\u016f\u017ee \u00fa\u010detn\u00ed software Money. Vyzkou\u0161ejte si <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">\u00fa\u010detn\u00ed program zdarma<\/a>.<\/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","protected":false},"excerpt":{"rendered":"<p>Kdo m\u016f\u017ee podle da\u0148ov\u00e9ho z\u00e1kona uplatnit slevu na d\u00edt\u011b Slevu na d\u00edt\u011b m\u016f\u017eete uplatnit na ka\u017ed\u00e9ho vy\u017eivovan\u00e9ho potomka, kter\u00fd s v\u00e1mi \u017eije ve spole\u010dn\u00e9 dom\u00e1cnosti. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1638,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1637","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=1637"}],"version-history":[{"count":20,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1637\/revisions"}],"predecessor-version":[{"id":18468,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1637\/revisions\/18468"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1638"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}