{"id":17480,"date":"2026-01-16T19:18:56","date_gmt":"2026-01-16T18:18:56","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17480"},"modified":"2026-01-16T19:18:58","modified_gmt":"2026-01-16T18:18:58","slug":"ucetni-a-danove-odpisy","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-a-danove-odpisy\/","title":{"rendered":"\u00da\u010detn\u00ed a da\u0148ov\u00e9 odpisy v roce 2025 a 2026"},"content":{"rendered":"<h2>\u00da\u010detn\u00ed odpisov\u00e1n\u00ed dlouhodob\u00e9ho majetku<\/h2>\n<p>Nezapome\u0148me, \u017ee z\u00a0hlediska \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f rozli\u0161ujeme v\u00edcero kategori\u00ed majetku, ne\u017e jak je tomu z\u00a0hlediska ZDP. V\u00a0\u00fa\u010detnictv\u00ed je definov\u00e1n dlouhodob\u00fd hmotn\u00fd majetek, dlouhodob\u00fd nehmotn\u00fd majetek, drobn\u00fd dlouhodob\u00fd hmotn\u00fd majetek a drobn\u00fd dlouhodob\u00fd nehmotn\u00fd majetek. Naproti tomu z\u00a0hlediska ZDP zn\u00e1me v\u00a0sou\u010dasn\u00e9 dob\u011b pouze tzv. hmotn\u00fd majetek.<\/p>\n<p>\u00da\u010detn\u00ed odpisov\u00e1n\u00ed majetku je zpravidla realizuje na m\u011bs\u00ed\u010dn\u00ed b\u00e1zi (p\u0159\u00edpadn\u011b na denn\u00ed). Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f se v\u00a0p\u0159\u00edpad\u011b m\u011bs\u00ed\u010dn\u00edho \u00fa\u010detn\u00edho odpisov\u00e1n\u00ed za\u010d\u00edn\u00e1 odepisovat kalend\u00e1\u0159n\u00edm m\u011bs\u00edcem za\u0159azen\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed nebo kalend\u00e1\u0159n\u00edm m\u011bs\u00edcem, kter\u00fd n\u00e1sleduje po m\u011bs\u00edci za\u0159azen\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed. Jakou variantu \u00fa\u010detn\u00ed jednotka zvol\u00ed, deklaruje ve sv\u00e9 vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnici pro dlouhodob\u00fd majetek.<\/p>\n<p>\u00da\u010detn\u00ed odpisy mus\u00ed b\u00fdt zah\u00e1jeny, nelze je v\u00a0pr\u016fb\u011bhu \u017eivotnosti (a\u017e na p\u0159edepsan\u00e9 v\u00fdjimky) p\u0159eru\u0161it. V\u00a0p\u0159\u00edpad\u011b vy\u0159azen\u00ed majetku, kter\u00fd je\u0161t\u011b k\u00a0okam\u017eiku vy\u0159azen\u00ed nen\u00ed zcela \u00fa\u010detn\u011b odeps\u00e1n, definuje \u00fa\u010detn\u00ed jednotka ve vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnici, zda kalend\u00e1\u0159n\u00ed m\u011bs\u00edc vy\u0159azen\u00ed bude zahrnut do \u00fa\u010detn\u00edho odpisu \u010di nikoliv. \u00da\u010detn\u00ed odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru.<\/p>\n<p>Specifick\u00fdm typem \u00fa\u010detn\u00edho odpisov\u00e1n\u00ed je \u00fa\u010detn\u00ed odpisov\u00e1n\u00ed s\u00a0vyu\u017eit\u00edm tzv. zbytkov\u00e9 hodnoty a tzv. komponentn\u00ed odpisov\u00e1n\u00ed dlouhodob\u00e9ho majetku.<\/p>\n<p>\u00da\u010detn\u00ed odpisov\u00e1n\u00ed s\u00a0vyu\u017eit\u00edm tzv. zbytkov\u00e9 hodnoty je zalo\u017eeno na zohledn\u011bn\u00ed p\u0159edpokl\u00e1dan\u00e9 ceny, za kterou bude mo\u017en\u00e9 na konci \u017eivotnosti dan\u00fd majetek prodat a pon\u00ed\u017een\u00e9 o n\u00e1klady souvisej\u00edc\u00ed s\u00a0t\u00edmto prodejem. \u00da\u010detn\u00ed odpisovou z\u00e1kladnou se na z\u00e1klad\u011b toho st\u00e1v\u00e1 vstupn\u00ed cena pon\u00ed\u017een\u00e1 o tuto zbytkovou hodnotu. Nutno podotknout, \u017ee tento zp\u016fsob odpisov\u00e1n\u00ed zn\u00e1me pouze v\u00a0oblasti \u00fa\u010detn\u00edch odpis\u016f.<\/p>\n<p>Druhou speci\u00e1ln\u00ed variantou \u00fa\u010detn\u00edho odpisov\u00e1n\u00ed je tzv. komponentn\u00ed odpisov\u00e1n\u00ed dlouhodob\u00e9ho majetku. Tato metoda je zalo\u017eena na p\u0159edpokladu, \u017ee dlouhodob\u00fd majetek sest\u00e1v\u00e1 z\u00a0n\u011bkolika \u201ekomponent, kter\u00e9 se li\u0161\u00ed dobou \u017eivotnosti a vstupn\u00ed cenou. Typick\u00fdm p\u0159\u00edkladem je nap\u0159\u00edklad letadlo, kter\u00e9 se skl\u00e1d\u00e1 z\u00a0kokpitu a leteck\u00fdch motor\u016f. Z\u00a0\u00fa\u010detn\u00edho hlediska se n\u00e1sledn\u011b odpisuj\u00ed samostatn\u011b tyto jednotliv\u00e9 komponenty.<\/p>\n<h2>Da\u0148ov\u00e9 odpisov\u00e1n\u00ed hmotn\u00e9ho majetku<\/h2>\n<p>Da\u0148ov\u00e9 souvislosti t\u00fdkaj\u00edc\u00ed se hmotn\u00e9ho majetku jsou v\u00a0ZDP upraveny v \u00a7 26 a\u017e \u00a7 33a.<\/p>\n<p>Nejprve je nutn\u00e9 definovat, zda se p\u0159\u00edslu\u0161n\u00e1 hmotn\u00e1 majetkov\u00e1 slo\u017eka pova\u017euje za tzv. hmotn\u00fd majetek (p\u0159ipome\u0148me, \u017ee od roku 2021 ZDP nezn\u00e1 kategorii tzv. nehmotn\u00e9ho majetku). Hmotn\u00fd majetek je definov\u00e1n v \u00a7 26 ZDP a pro jednotliv\u00e9 typy majetkov\u00fdch slo\u017eek jsou definov\u00e1ny podm\u00ednky, za nich\u017e se majetkov\u00e1 slo\u017eka pova\u017euje za hmotn\u00fd majetek.<\/p>\n<p>V\u00a0ustanoven\u00ed \u00a7 27 ZDP je vyjmenov\u00e1n hmotn\u00fd majetek, kter\u00fd je vylou\u010den\u00fd z\u00a0da\u0148ov\u00e9ho odpisov\u00e1n\u00ed. Jedn\u00e1 se nap\u0159\u00edklad o movitou kulturn\u00ed pam\u00e1tku a soubory movit\u00fdch kulturn\u00edch pam\u00e1tek nebo hmotn\u00fd majetek nabyt\u00fd darov\u00e1n\u00edm, jeho\u017e nabyt\u00ed bylo od dan\u011b z\u00a0p\u0159\u00edjm\u016f osvobozeno nebo nebylo p\u0159edm\u011btem dan\u011b.<\/p>\n<p>V\u00a0ustanoven\u00ed \u00a7 29 ZDP jsou definov\u00e1ny jednotliv\u00e9 kategorie vstupn\u00ed ceny hmotn\u00e9ho majetku. P\u0159ipome\u0148me, \u017ee z\u00e1kladn\u00edm pojet\u00edm se za vstupn\u00ed cenu pova\u017euje po\u0159izovac\u00ed cena (tj. cena po\u0159\u00edzen\u00ed plus vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady), vlastn\u00ed n\u00e1klady a reproduk\u010dn\u00ed po\u0159izovac\u00ed cena.<\/p>\n<p>Po\u010d\u00ednaje ustanoven\u00edmi \u00a7 30 ZDP p\u0159ech\u00e1z\u00ed z\u00e1kon k\u00a0vymezen\u00ed jednotliv\u00fdch mo\u017enost\u00ed da\u0148ov\u00e9ho odpisov\u00e1n\u00ed. Je nutn\u00e9 rozli\u0161ovat tzv. \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisy a tzv. ro\u010dn\u00ed (rovnom\u011brn\u00e9, zrychlen\u00e9) da\u0148ov\u00e9 odpisy, p\u0159i\u010dem\u017e uplatn\u011bn\u00ed \u010dasov\u00fdch (m\u011bs\u00ed\u010dn\u00edch) da\u0148ov\u00fdch odpis\u016f m\u00e1 p\u0159ednost.<\/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\/17480\">\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\/17480\">\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<h3>\u010casov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisov\u00e1n\u00ed<\/h3>\n<p>Mezi typick\u00e9 p\u0159edstavitele hmotn\u00e9ho majetku, kter\u00fd podl\u00e9h\u00e1 tzv. \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed, pat\u0159\u00ed zejm\u00e9na do\u010dasn\u00e9 stavby, technick\u00e9 zhodnocen\u00ed nemovit\u00e9 kulturn\u00ed pam\u00e1tky, hmotn\u00fd majetek vyu\u017e\u00edvan\u00fd k\u00a0v\u00fdrob\u011b elekt\u0159iny ze slune\u010dn\u00edho z\u00e1\u0159en\u00ed a tzv. mimo\u0159\u00e1dn\u00e9 odpisy (zru\u0161eno od 01.07.2025 s p\u0159echodn\u00fdm ustanoven\u00edm z\u00e1kona). Ka\u017ed\u00e1 uveden\u00e1 kategorie hmotn\u00e9ho majetku, kter\u00e1 podl\u00e9h\u00e1 tzv. \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed, m\u00e1 v\u00a0ZDP svoje vlastn\u00ed ustanoven\u00ed, kter\u00e9 definuje metodiku v\u00fdpo\u010dtu da\u0148ov\u00fdch odpis\u016f. Za spole\u010dn\u00e9 rysy \u010dasov\u00e9ho (m\u011bs\u00ed\u010dn\u00edho) da\u0148ov\u00e9ho odpisov\u00e1n\u00ed lze pova\u017eovat zejm\u00e9na n\u00e1sleduj\u00edc\u00ed. Da\u0148ov\u00e9 odpisov\u00e1n\u00ed mus\u00ed b\u00fdt zah\u00e1jeno, a to pr\u00e1v\u011b kalend\u00e1\u0159n\u00edm m\u011bs\u00edcem n\u00e1sleduj\u00edc\u00edm po m\u011bs\u00edci, v\u00a0n\u011bm\u017e byl majetek za\u0159azen do u\u017e\u00edv\u00e1n\u00ed. Da\u0148ov\u00e9 odpisov\u00e1n\u00ed nem\u016f\u017ee b\u00fdt p\u0159eru\u0161eno. Da\u0148ov\u00e9 odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru. Samotn\u00fd v\u00fdpo\u010det tohoto da\u0148ov\u00e9ho odpisu je jednoduch\u00fd (odpisov\u00e1 z\u00e1kladna \/ po\u010det m\u011bs\u00edc\u016f). Pokud je uveden\u00fd majetek technicky zhodnocen, obsahuje ZDP ustanoven\u00ed pro jednotliv\u00e9 kategorie t\u011bchto majetkov\u00fdch slo\u017eek s\u00a0uveden\u00edm postupu da\u0148ov\u00e9ho odpisov\u00e1n\u00ed.<\/p>\n<h3>Ro\u010dn\u00ed (rovnom\u011brn\u00e9, zrychlen\u00e9) da\u0148ov\u00e9 odpisov\u00e1n\u00ed<\/h3>\n<p>Pokud p\u0159\u00edslu\u0161n\u00e1 hmotn\u00e1 majetkov\u00e1 slo\u017eka nepodl\u00e9h\u00e1 \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed (a nen\u00ed vylou\u010dena z\u00a0da\u0148ov\u00e9ho odpisov\u00e1n\u00ed), je mo\u017en\u00e9 p\u0159istoupit k\u00a0tzv. ro\u010dn\u00edmu (rovnom\u011brn\u00e9mu nebo zrychlen\u00e9mu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed. To je v\u00a0prvn\u00ed \u0159ad\u011b zalo\u017eeno na zat\u0159\u00edd\u011bn\u00ed majetkov\u00e9 slo\u017eky do jedn\u00e9 ze \u0161esti odpisov\u00fdch skupin dle P\u0159\u00edlohy \u010d. 1 ZDP, kde se pro zat\u0159i\u010fov\u00e1n\u00ed vyu\u017e\u00edv\u00e1 statistick\u00fdch k\u00f3d\u016f CZ-CPA a CZ-CC. P\u0159i zat\u0159i\u010fov\u00e1n\u00ed je vhodn\u00e9 vyu\u017e\u00edt Vysv\u011btlivky v\u00a0r\u00e1mci klasifikace a \u010d\u00edseln\u00edk\u016f na webov\u00fdch str\u00e1nk\u00e1ch \u010cesk\u00e9ho statistick\u00e9ho \u00fa\u0159adu. Jakmile je p\u0159\u00edslu\u0161n\u00fd hmotn\u00fd majetek zat\u0159\u00edd\u011bn do konkr\u00e9tn\u00ed odpisov\u00e9 skupiny, rozhodne podnikatelsk\u00fd subjekt o metod\u011b da\u0148ov\u00e9ho odpisov\u00e1n\u00ed.<\/p>\n<p>Spole\u010dn\u00fdmi znaky tzv. ro\u010dn\u00edho (rovnom\u011brn\u00e9ho, zrychlen\u00e9ho) da\u0148ov\u00e9ho odpisov\u00e1n\u00ed jsou tyto n\u00e1sleduj\u00edc\u00ed. Da\u0148ov\u00e9 odpisov\u00e1n\u00ed nemus\u00ed b\u00fdt zah\u00e1jeno (m\u016f\u017ee b\u00fdt zah\u00e1jeno v\u00a0pozd\u011bj\u0161\u00edch letech). Da\u0148ov\u00e9 odpisov\u00e1n\u00ed m\u016f\u017ee b\u00fdt v\u00a0pr\u016fb\u011bhu doby odpisov\u00e1n\u00ed p\u0159eru\u0161eno. V\u00a0p\u0159\u00edpad\u011b vy\u0159azen\u00ed hmotn\u00e9ho majetku lze uplatnit da\u0148ov\u00fd odpis ve v\u00fd\u0161i polovi\u010dn\u00edho ro\u010dn\u00edho \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho odpisu. Da\u0148ov\u00e9 odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru. V\u00a0p\u0159\u00edpad\u011b rovnom\u011brn\u00fdch da\u0148ov\u00fdch odpis\u016f se vyu\u017e\u00edvaj\u00ed odpisov\u00e9 sazby, kter\u00e9 mohou b\u00fdt uplatn\u011bny maxim\u00e1ln\u011b ve stanoven\u00e9 v\u00fd\u0161i. Naproti tomu v\u00a0p\u0159\u00edpad\u011b zrychlen\u00fdch da\u0148ov\u00fdch odpis\u016f se vyu\u017e\u00edvaj\u00ed odpisov\u00e9 koeficienty, kter\u00e9 mohou b\u00fdt uplatn\u011bny pouze ve stanoven\u00e9 v\u00fd\u0161i.<\/p>\n<p>Zvl\u00e1\u0161tn\u00ed pozornost je nutn\u00e9 v\u011bnovat da\u0148ov\u00e9mu odpisov\u00e1n\u00ed vozidel kategorie M1, \u010demu\u017e jsme se v\u011bnovali v\u00a0\u010dl\u00e1nku za b\u0159ezen 2025.<\/p>\n<p>Nezapome\u0148me v\u011bnovat pozornost i problematice tzv. technick\u00e9ho zhodnocen\u00ed hmotn\u00e9ho majetku dle \u00a7 33 ZDP. Na z\u00e1klad\u011b ZDP se za technick\u00e9 zhodnocen\u00ed pova\u017euje z\u00e1sah do majetkov\u00e9 slo\u017eky, kter\u00fd m\u00e1 dle ZDP charakter n\u00e1stavby, p\u0159\u00edstavby, stavebn\u00ed \u00fapravy, modernizace \u010di rekonstrukce. Rekonstrukc\u00ed se pro \u00fa\u010dely ZDP rozum\u00ed z\u00e1sahy do majetku, kter\u00e9 maj\u00ed za n\u00e1sledek zm\u011bnu jeho \u00fa\u010delu nebo technick\u00fdch parametr\u016f. Modernizac\u00ed se pro \u00fa\u010dely ZDP rozum\u00ed roz\u0161\u00ed\u0159en\u00ed vybavenosti nebo pou\u017eitelnosti majetku. Pokud je spln\u011bna podm\u00ednka v\u011bcn\u00e9 podstaty, rozum\u00ed se technick\u00fdm zhodnocen\u00edm pro \u00fa\u010dely ZDP takov\u00e9 z\u00e1sahy, pokud p\u0159ev\u00fd\u0161ily u jednotliv\u00e9ho majetku v\u00a0\u00fahrnu 80\u00a0000 K\u010d za jedno zda\u0148ovac\u00ed obdob\u00ed. Pokud nen\u00ed p\u0159ev\u00fd\u0161ena dan\u00e1 \u010d\u00e1stka, m\u016f\u017ee podnikatelsk\u00fd subjekt klasifikovat p\u0159\u00edslu\u0161n\u00fd z\u00e1sah do majetku za technick\u00e9 zhodnocen\u00ed, pokud je spln\u011bna v\u011bcn\u00e1 podstata tohoto z\u00e1sahu.<\/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<h2>Z\u00e1v\u011br<\/h2>\n<p>V\u00a0oblasti odpisov\u00e1n\u00ed majetkov\u00fdch slo\u017eek je nutn\u00e9 respektovat z\u00e1sadn\u00ed rozd\u00edly v\u00a0oblasti \u00fa\u010detn\u00edho a da\u0148ov\u00e9ho odpisov\u00e1n\u00ed. \u010cesk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy rozli\u0161uj\u00ed v\u00edce kategori\u00ed dlouhodob\u00e9ho majetku. Naproti tomu ZDP zn\u00e1 od roku 2021 pouze tzv. hmotn\u00fd majetek. Specifick\u00fdm typem \u00fa\u010detn\u00edho odpisov\u00e1n\u00ed ze vyu\u017eit\u00ed tzv. zbytkov\u00e9 hodnoty majetku a tzv. komponentn\u00ed odpisov\u00e1n\u00ed. V\u00a0p\u0159\u00edpad\u011b da\u0148ov\u00e9ho odpisov\u00e1n\u00ed je nutn\u00e9 rozli\u0161ovat majetkov\u00e9 slo\u017eky, kter\u00e9 podl\u00e9haj\u00ed tzv. \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed a tzv. ro\u010dn\u00edmu (rovnom\u011brn\u00e9mu, zrychlen\u00e9mu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed. O \u00fa\u010detn\u00edch odpisech se \u00fa\u010dtuje v\u00a0\u00fa\u010detnictv\u00ed, zat\u00edmco da\u0148ov\u00e9 odpisy slou\u017e\u00ed pro v\u00fdpo\u010det z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010detn\u00ed odpisov\u00e1n\u00ed dlouhodob\u00e9ho majetku Nezapome\u0148me, \u017ee z\u00a0hlediska \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f rozli\u0161ujeme v\u00edcero kategori\u00ed majetku, ne\u017e jak je tomu z\u00a0hlediska ZDP. V\u00a0\u00fa\u010detnictv\u00ed je definov\u00e1n dlouhodob\u00fd hmotn\u00fd &#8230;<\/p>\n","protected":false},"author":12,"featured_media":17481,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[88,89,110],"class_list":["post-17480","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-danove-odpisy","tag-hmotny-majetek","tag-ucetni-odpisy"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17480","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=17480"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17480\/revisions"}],"predecessor-version":[{"id":18456,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17480\/revisions\/18456"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17481"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}