{"id":17553,"date":"2025-07-11T13:39:42","date_gmt":"2025-07-11T11:39:42","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17553"},"modified":"2025-07-11T13:39:44","modified_gmt":"2025-07-11T11:39:44","slug":"danove-rezervy-ve-zdanovacim-obdobi-roku-2025","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-rezervy-ve-zdanovacim-obdobi-roku-2025\/","title":{"rendered":"Da\u0148ov\u00e9 rezervy ve zda\u0148ovac\u00edm obdob\u00ed roku 2025"},"content":{"rendered":"<h2>Da\u0148ov\u00e9 rezervy dle z\u00e1kona o rezerv\u00e1ch<\/h2>\n<p>ZoR definuje celou \u0159adu rezerv, jejich\u017e tvorba a n\u00e1sledn\u00e9 rozpou\u0161t\u011bn\u00ed, ru\u0161en\u00ed nebo z\u00fa\u010dtov\u00e1n\u00ed je da\u0148ov\u011b \u00fa\u010dinn\u00e9 z\u00a0hlediska ZDP. Jedn\u00e1 se zejm\u00e9na o tyto rezervy:<\/p>\n<ul>\n<li>bankovn\u00ed rezervy,<\/li>\n<li>rezervy v\u00a0poji\u0161\u0165ovnictv\u00ed,<\/li>\n<li>rezervu na opravu hmotn\u00e9ho majetku,<\/li>\n<li>rezervu na p\u011bstebn\u00ed \u010dinnost,<\/li>\n<li>rezervu na odbahn\u011bn\u00ed rybn\u00edka,<\/li>\n<li>rezervu na sanace a rekultivace pozemk\u016f dot\u010den\u00fdch t\u011b\u017ebou nebo na vypo\u0159\u00e1d\u00e1n\u00ed d\u016fln\u00edch \u0161kod tvo\u0159enou podle z\u00e1kona upravuj\u00edc\u00edho ochranu a vyu\u017eit\u00ed nerostn\u00e9ho bohatstv\u00ed,<\/li>\n<li>rezervu na zaji\u0161t\u011bn\u00ed rekultivace a n\u00e1sledn\u00e9 p\u00e9\u010de o skl\u00e1dku podle z\u00e1kona upravuj\u00edc\u00edho odpady.<\/li>\n<\/ul>\n<h2>Rezerva na opravy hmotn\u00e9ho majetku<\/h2>\n<p>V\u00a0praxi nej\u010dast\u011bji pou\u017e\u00edvanou rezervou se rozum\u00ed rezerva na opravy hmotn\u00e9ho majetku dle \u00a7 7 ZoR. V\u00a0praktick\u00e9m \u017eivot\u011b se \u010dasto chybuje v\u00a0tom, kdo vlastn\u011b m\u016f\u017ee tuto rezervu na opravy hmotn\u00e9ho majetku tvo\u0159it. Rezervu na opravu hmotn\u00e9ho majetku, kter\u00e1 je v\u00fddajem (n\u00e1kladem) na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f, jeho\u017e doba odpisov\u00e1n\u00ed stanoven\u00e1 ZDP je p\u011bt a v\u00edce let, mohou vytv\u00e1\u0159et poplatn\u00edci dan\u011b z\u00a0p\u0159\u00edjm\u016f, kte\u0159\u00ed<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>maj\u00ed k\u00a0hmotn\u00e9mu majetku pr\u00e1vo vlastnick\u00e9, jsou organiza\u010dn\u00ed slo\u017ekou st\u00e1tu p\u0159\u00edslu\u0161nou hospoda\u0159it s\u00a0majetkem st\u00e1tu, jsou st\u00e1tn\u00ed organizac\u00ed p\u0159\u00edslu\u0161nou hospoda\u0159it nebo s\u00a0pr\u00e1vem hospoda\u0159it s\u00a0majetkem st\u00e1tu, jsou p\u0159\u00edsp\u011bvkovou organizac\u00ed \u00fazemn\u00edho samospr\u00e1vn\u00e9ho celku nebo dobrovoln\u00e9ho svazku obc\u00ed u hmotn\u00e9ho majetku p\u0159edan\u00e9ho z\u0159izovatelem k\u00a0hospoda\u0159en\u00ed, jsou dobrovoln\u00fdm svazkem obc\u00ed u hmotn\u00e9ho majetku vlo\u017een\u00e9ho \u010dlenskou obc\u00ed, jsou pod\u00edlov\u00fdm fondem, jeho\u017e sou\u010d\u00e1st\u00ed hmotn\u00fd majetek je, nebo jsou sv\u011b\u0159ensk\u00fdm fondem, jeho\u017e sou\u010d\u00e1st\u00ed hmotn\u00fd majetek je, pokud tuto rezervu nevytv\u00e1\u0159\u00ed pacht\u00fd\u0159 v\u00a0r\u00e1mci pachtu obchodn\u00edho z\u00e1vodu,<\/li>\n<li>jsou pacht\u00fd\u0159i hmotn\u00e9ho majetku na z\u00e1klad\u011b smlouvy o pachtu obchodn\u00edho z\u00e1vodu, p\u0159i\u010dem\u017e k\u00a0oprav\u00e1m tohoto majetku jsou smluvn\u011b p\u00edsemn\u011b zav\u00e1z\u00e1ni,<\/li>\n<li>proch\u00e1zej\u00ed reorganizac\u00ed nebo oddlu\u017een\u00edm podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu a jejich\u017e vlastnick\u00e9 pr\u00e1vo ke hmotn\u00e9 u majetku, k\u00a0n\u011bmu\u017e byla rezerva tvo\u0159ena, nebylo pr\u016fb\u011bhem insolven\u010dn\u00edho \u0159\u00edzen\u00ed ani pravomocn\u00fdm ukon\u010den\u00edm insolven\u010dn\u00edho \u0159\u00edzen\u00ed dot\u010deno.<\/li>\n<\/ol>\n<p>Za opravy se pro \u00fa\u010dely ZoR nepova\u017euje technick\u00e9 zhodnocen\u00ed dle ZDP.<\/p>\n<p>Rezerva se nevytv\u00e1\u0159\u00ed v\u00a0p\u0159\u00edpadech hmotn\u00e9ho majetku,<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>kter\u00fd je ur\u010den k\u00a0likvidaci,<\/li>\n<li>u n\u011bho\u017e jde o opravy v\u00a0d\u016fsledku \u0161kody \u010di jin\u00e9 nep\u0159edv\u00eddan\u00e9 nebo nahodil\u00e9 ud\u00e1losti,<\/li>\n<li>u n\u011bho\u017e jde o opravy, kter\u00e9 se pravideln\u011b opakuj\u00ed ka\u017ed\u00fd rok,<\/li>\n<li>k\u00a0n\u011bmu\u017e m\u00e1 vlastnick\u00e9 pr\u00e1vo poplatn\u00edk, v\u016f\u010di jeho\u017e majetku trvaj\u00ed \u00fa\u010dinky prohl\u00e1\u0161en\u00ed konkursu podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu.<\/li>\n<\/ol>\n<p><link rel=\"stylesheet\" 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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\/17553\">\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>Ve zda\u0148ovac\u00edm obdob\u00ed je tvorba rezervy v\u00fddajem (n\u00e1kladem) na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f, pokud budou pen\u011b\u017en\u00ed prost\u0159edky v\u00a0pln\u00e9 v\u00fd\u0161i rezervy p\u0159ipadaj\u00edc\u00ed na jedno zda\u0148ovac\u00ed obdob\u00ed p\u0159evedeny na samostatn\u00fd \u00fa\u010det v\u00a0bance se s\u00eddlem na \u00fazem\u00ed \u010dlensk\u00e9ho st\u00e1tu Evropsk\u00e9 unie, kter\u00fd je veden v\u00a0\u010desk\u00fdch korun\u00e1ch nebo v\u00a0eurech a je ur\u010den v\u00fdhradn\u011b pro ukl\u00e1d\u00e1n\u00ed prost\u0159edk\u016f rezerv tvo\u0159en\u00fdch podle ZoR (tzv. samostatn\u00fd \u00fa\u010det), a to nejpozd\u011bji do term\u00ednu pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Nebudou-li pen\u011b\u017en\u00ed prost\u0159edky v\u00a0pln\u00e9 v\u00fd\u0161i rezervy p\u0159ipadaj\u00edc\u00ed na jedno zda\u0148ovac\u00ed obdob\u00ed p\u0159evedeny na samostatn\u00fd \u00fa\u010det nejpozd\u011bji do term\u00ednu pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, rezerva se zru\u0161\u00ed ve zda\u0148ovac\u00edm obdob\u00ed, za kter\u00e9 se toto da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1. Pen\u011b\u017en\u00ed prost\u0159edky samostatn\u00e9ho \u00fa\u010dtu mohou b\u00fdt \u010derp\u00e1ny pouze na \u00fa\u010dely, na kter\u00e9 byla rezerva vytvo\u0159ena.<\/p>\n<p>Nezapome\u0148me, \u017ee ZDP si v\u00a0ustanoven\u00edch \u00a7 21b a\u017e \u00a7 21i definuje svoje vlastn\u00ed pojmy. Jedn\u00edm z\u00a0nich je definice v\u00fdrazu \u201ebanka\u201c. Dle \u00a7 21e odst. 1 ZDP se bankou pro \u00fa\u010dely dan\u00ed z\u00a0p\u0159\u00edjm\u016f rozum\u00ed banka, v\u010detn\u011b zahrani\u010dn\u00ed banky.<\/p>\n<p>V\u00fd\u0161e rezervy na opravy hmotn\u00e9ho majetku se stanov\u00ed podle jednotliv\u00e9ho hmotn\u00e9ho majetku ur\u010den\u00e9ho k\u00a0oprav\u011b a charakteru t\u00e9to opravy. V\u00fd\u0161e rezervy ve zda\u0148ovac\u00edm obdob\u00ed je rovna pod\u00edlu rozpo\u010dtu n\u00e1klad\u016f na opravu a po\u010dtu zda\u0148ovac\u00edch obdob\u00ed, kter\u00e1 uplynou od zah\u00e1jen\u00ed tvorby rezervy do p\u0159edpokl\u00e1dan\u00e9ho term\u00ednu zah\u00e1jen\u00ed opravy. Do po\u010dtu zda\u0148ovac\u00edch obdob\u00ed rozhodn\u00fdch pro \u00fa\u010dely v\u00fdpo\u010dtu v\u00fd\u0161e rezervy se zahrnuje zda\u0148ovac\u00ed obdob\u00ed, kdy dojde k\u00a0zah\u00e1jen\u00ed tvorby rezervy. Do tohoto po\u010dtu zda\u0148ovac\u00edch obdob\u00ed se nezahrnuje p\u0159edpokl\u00e1dan\u00e9 zda\u0148ovac\u00ed obdob\u00ed, kdy dojde k\u00a0zah\u00e1jen\u00ed opravy. U movit\u00fdch v\u011bc\u00ed m\u016f\u017ee b\u00fdt rezerva na opravu jednotliv\u00e9ho hmotn\u00e9ho majetku tvo\u0159ena ve vztahu k\u00a0objemu jeho v\u00fdkonu v\u00a0technick\u00fdch jednotk\u00e1ch. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b je v\u00fd\u0161e rezervy ve zda\u0148ovac\u00edm obdob\u00ed rovna sou\u010dinu pod\u00edlu rozpo\u010dtu n\u00e1klad\u016f na opravu na jednotku p\u0159edpokl\u00e1dan\u00e9ho objemu v\u00fdkonu a sou\u010dtu objemu skute\u010dn\u00fdch v\u00fdkon\u016f za zda\u0148ovac\u00ed obdob\u00ed a za p\u0159edch\u00e1zej\u00edc\u00ed obdob\u00ed, pokud nebylo zda\u0148ovac\u00edm obdob\u00edm.<\/p>\n<p>Nebude-li oprava zah\u00e1jena nejpozd\u011bji ve zda\u0148ovac\u00edm obdob\u00ed n\u00e1sleduj\u00edc\u00edm po zda\u0148ovac\u00edm obdob\u00ed, ve kter\u00e9m se p\u0159i v\u00fdpo\u010dtu rezervy p\u0159edpokl\u00e1dalo zah\u00e1jen\u00ed opravy, rezerva se zru\u0161\u00ed v\u00a0tomto n\u00e1sleduj\u00edc\u00edm zda\u0148ovac\u00edm obdob\u00ed. Rezerva nebo jej\u00ed z\u016fstatek se zru\u0161\u00ed i tehdy, jestli\u017ee nebyla vy\u010derp\u00e1na nejpozd\u011bji ve zda\u0148ovac\u00edm obdob\u00ed, kter\u00e9 n\u00e1sleduje po zda\u0148ovac\u00edm obdob\u00ed, ve kter\u00e9m byla oprava zah\u00e1jena. Za zah\u00e1jen\u00ed opravy se pro \u00fa\u010dely tohoto z\u00e1kona pova\u017euje term\u00edn, ve kter\u00e9m se fyzicky za\u010dnou prov\u00e1d\u011bt pr\u00e1ce p\u0159\u00edmo na v\u011bci, kter\u00e1 je p\u0159edm\u011btem opravy.<\/p>\n<p>Prov\u00e1d\u00ed-li se oprava mimo provozovnu poplatn\u00edka jinou osobou, rozum\u00ed se zah\u00e1jen\u00edm opravy p\u0159evzet\u00ed v\u011bci do opravy touto osobou. Toto pravidlo se nevztahuje na poplatn\u00edky, kte\u0159\u00ed dolo\u017e\u00ed, \u017ee k\u00a0p\u0159ekro\u010den\u00ed t\u011bchto lh\u016ft do\u0161lo z\u00e1sahem org\u00e1nu st\u00e1tn\u00ed spr\u00e1vy nebo org\u00e1n\u016f samospr\u00e1vy.<\/p>\n<p>Pokud zjist\u00ed poplatn\u00edk skute\u010dnost od\u016fvod\u0148uj\u00edc\u00ed zm\u011bnu v\u00fd\u0161e rezervy, mus\u00ed prov\u00e9st \u00fapravu jej\u00ed v\u00fd\u0161e po\u010d\u00ednaje zda\u0148ovac\u00edm obdob\u00edm, v\u00a0n\u011bm\u017e tuto skute\u010dnost zjist\u00ed.<\/p>\n<p>Rezerva na opravy u jednotliv\u00e9ho hmotn\u00e9ho majetku nesm\u00ed b\u00fdt tvo\u0159ena pouze jedno zda\u0148ovac\u00ed obdob\u00ed.<\/p>\n<p>\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  Maxim\u00e1ln\u00ed doba tvorby rezervy podle ZoR \u010din\u00ed u hmotn\u00e9ho majetku zat\u0159\u00edd\u011bn\u00e9ho ve 2. odpisov\u00e9 skupin\u011b 3 zda\u0148ovac\u00ed obdob\u00ed, ve 3. odpisov\u00e9 skupin\u011b 6 zda\u0148ovac\u00edch obdob\u00ed, ve 4. odpisov\u00e9 skupin\u011b 8 zda\u0148ovac\u00edch obdob\u00ed a v\u00a05. a 6. odpisov\u00e9 skupin\u011b 10 zda\u0148ovac\u00edch obdob\u00ed vymezen\u00fdch v\u00a0ZDP a po sob\u011b jdouc\u00edch v\u00a0ka\u017ed\u00e9 odpisov\u00e9 skupin\u011b, p\u0159i\u010dem\u017e k\u00a0obdob\u00ed, za kter\u00e9 se pod\u00e1valo da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, ale zda\u0148ovac\u00edm obdob\u00edm nebylo, se nep\u0159ihl\u00ed\u017e\u00ed.<\/p>\n<p>V\u00a0zapo\u010dat\u00e9 tvorb\u011b rezervy m\u016f\u017ee pokra\u010dovat poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f, kter\u00fd zapo\u010dal tvorbu rezervy na opravu najat\u00e9ho hmotn\u00e9ho majetku uveden\u00e9ho v\u00a0odstavci 1 p\u00edsm. b) ZoR a v\u00a0pr\u016fb\u011bhu tvorby rezervy se stal vlastn\u00edkem tohoto majetku, bude-li dodr\u017eena od\u016fvodn\u011bnost a \u00fa\u010delovost k\u00a0p\u016fvodn\u00edmu p\u0159edm\u011btu tvorby.<\/p>\n<p>Poplatn\u00edk, kter\u00fd je pl\u00e1tcem dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty, vych\u00e1z\u00ed p\u0159i stanoven\u00ed v\u00fd\u0161e rezervy z\u00a0rozpo\u010dtu n\u00e1klad\u016f na opravu v\u00a0ocen\u011bn\u00ed bez dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b p\u0159em\u011bn se za zda\u0148ovac\u00ed obdob\u00ed pro \u00fa\u010dely tvorby rezervy podle \u00a7 8 odst. 1 ZoR pova\u017euje i obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Z\u00a0\u00fa\u010detn\u00edho hlediska se tvorba da\u0148ov\u011b \u00fa\u010dinn\u00e9 rezervy \u00fa\u010dtuje na vrub (MD) n\u00e1klad\u016f (zpravidla \u00fa\u010det 552 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed z\u00e1konn\u00fdch rezerv) a ve prosp\u011bch (D) \u00fa\u010dtu rezervy (zpravidla \u00fa\u010det 451 \u2013 Z\u00e1konn\u00e9 rezervy), zat\u00edmco rozpou\u0161t\u011bn\u00ed, ru\u0161en\u00ed a z\u00fa\u010dtov\u00e1n\u00ed rezerv se \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtu rezervy (zpravidla \u00fa\u010det 451 \u2013 Z\u00e1konn\u00e9 rezervy) a ve prosp\u011bch (D) n\u00e1klad\u016f (zpravidla \u00fa\u010det 552 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed z\u00e1konn\u00fdch rezerv). Pokud by rezerva nebyla pova\u017eov\u00e1na za da\u0148ov\u011b \u00fa\u010dinnou, pou\u017e\u00edv\u00e1 se v\u00a0praxi \u00fa\u010det 554 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch rezerv a \u00fa\u010det 459 \u2013 Ostatn\u00ed rezervy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00e9 rezervy dle z\u00e1kona o rezerv\u00e1ch ZoR definuje celou \u0159adu rezerv, jejich\u017e tvorba a n\u00e1sledn\u00e9 rozpou\u0161t\u011bn\u00ed, ru\u0161en\u00ed nebo z\u00fa\u010dtov\u00e1n\u00ed je da\u0148ov\u011b \u00fa\u010dinn\u00e9 z\u00a0hlediska ZDP. Jedn\u00e1 &#8230;<\/p>\n","protected":false},"author":12,"featured_media":17554,"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":[89,116,246],"class_list":["post-17553","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-hmotny-majetek","tag-pravnicka-osoba","tag-rezerva-na-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17553","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=17553"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17553\/revisions"}],"predecessor-version":[{"id":17556,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17553\/revisions\/17556"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17554"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}