{"id":17559,"date":"2025-07-23T07:00:00","date_gmt":"2025-07-23T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17559"},"modified":"2025-07-11T14:34:27","modified_gmt":"2025-07-11T12:34:27","slug":"podnikani-a-najem-fyzickych-osob-z-pohledu-pokynu-gfr-d-59","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/podnikani-a-najem-fyzickych-osob-z-pohledu-pokynu-gfr-d-59\/","title":{"rendered":"Podnik\u00e1n\u00ed a n\u00e1jem fyzick\u00fdch osob z\u00a0pohledu Pokynu GF\u0158 D-59"},"content":{"rendered":"<h2>Da\u0148ov\u00e1 rezidentura fyzick\u00e9 osoby<\/h2>\n<p>Rovn\u011b\u017e u podnikaj\u00edc\u00ed fyzick\u00e9 osoby je nutn\u00e9 spr\u00e1vn\u011b ur\u010dit da\u0148ovou rezidenturu (da\u0148ov\u00fd domicil). Pokyn GF\u0158 D-59 k\u00a0ZDP dopl\u0148uje n\u011bkter\u00e9 souvislosti.<\/p>\n<p>St\u00e1l\u00fdm bytem se rozum\u00ed byt, kter\u00fd je poplatn\u00edkovi kdykoliv k\u00a0dispozici podle jeho pot\u0159eby, a\u0165 ji\u017e vlastn\u00ed \u010di pronajat\u00fd. Tento byt m\u016f\u017ee b\u00fdt poplatn\u00edkem pronajat jin\u00e9 osob\u011b formou, kter\u00e1 umo\u017e\u0148uje podle pot\u0159eby poplatn\u00edka obnoven\u00ed jeho u\u017e\u00edv\u00e1n\u00ed poplatn\u00edkem bez prodlevy. \u00damysl poplatn\u00edka zdr\u017eovat se trvale ve st\u00e1l\u00e9m byt\u011b se posuzuje vzhledem k\u00a0okolnostem jeho osobn\u00edho a rodinn\u00e9ho stavu, tj. \u017eije-li v\u00a0n\u011bm rovn\u011b\u017e nap\u0159\u00edklad s\u00a0man\u017eelkou, d\u011btmi, rodi\u010di, \u010di zda byt je vyu\u017e\u00edv\u00e1n v\u00a0n\u00e1vaznosti na jeho ekonomick\u00e9 aktivity (samostatnou \u010dinnosti, zam\u011bstn\u00e1n\u00ed a podobn\u011b).<\/p>\n<p>ZDP obsahuje dv\u011b krit\u00e9ria pro ur\u010den\u00ed da\u0148ov\u00e9ho rezidentstv\u00ed, kdy napln\u011bn\u00ed jen jednoho z\u00a0nich sta\u010d\u00ed ke vzniku rezidentstv\u00ed, \u017e\u00e1dn\u00e9 nem\u00e1 p\u0159ednost a testovat je v\u017edy pot\u0159eba ob\u011b krit\u00e9ria. Podle toho, o jak\u00e9 krit\u00e9rium se jedn\u00e1, je n\u00e1sledn\u011b posuzov\u00e1no samotn\u00e9 obdob\u00ed, kdy je poplatn\u00edk rezidentem \u010cesk\u00e9 republiky po cel\u00fd kalend\u00e1\u0159n\u00ed rok, a to bez ohledu na to, zda v\u00a0\u010cesk\u00e9 republice m\u00e1 \u010di nem\u00e1 bydli\u0161t\u011b.<\/p>\n<p>U st\u00e1t\u016f, se kter\u00fdmi m\u00e1 \u010cesk\u00e1 republika uzav\u0159enou smlouvu o zamezen\u00ed dvoj\u00edmu zdan\u011bn\u00ed v\u0161ech druh\u016f p\u0159\u00edjm\u016f, kter\u00e1 je prov\u00e1d\u011bna, se v\u00a0p\u0159\u00edpad\u011b, kdy fyzick\u00e1 osoba napln\u00ed krit\u00e9ria da\u0148ov\u00e9ho rezidentstv\u00ed dle vnitrost\u00e1tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f obou smluvn\u00edch st\u00e1t\u016f, pou\u017eij\u00ed pro ur\u010den\u00ed da\u0148ov\u00e9ho rezidentstv\u00ed krit\u00e9ria uveden\u00e1 v\u00a0p\u0159\u00edslu\u0161n\u00e9 smlouv\u011b.<\/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\/17559\">\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\/17559\">\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>Samostatn\u00e1 \u010dinnost a n\u00e1jem optikou Pokynu GF\u0158 D-59<\/h2>\n<p>D\u016fle\u017eit\u00fdm vymezen\u00edm v\u00a0samostatn\u00e9 \u010dinnosti je tzv. obchodn\u00ed majetek. Dle Pokynu GF\u0158 D-59 se majetkem zahrnut\u00fdm v\u00a0obchodn\u00edm majetku rozum\u00ed majetek, o kter\u00e9m poplatn\u00edk s\u00a0p\u0159\u00edjmy podle \u00a7 7 ZDP (p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti) \u00fa\u010dtuje nebo ho eviduje v\u00a0da\u0148ov\u00e9 evidenci.<\/p>\n<p>Za p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti se pova\u017euj\u00ed p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti vykon\u00e1van\u00e9 na z\u00e1klad\u011b povolen\u00ed, registrace nebo jin\u00e9ho souhlasu p\u0159\u00edslu\u0161n\u00e9ho org\u00e1nu, pokud je ho k\u00a0v\u00fdkonu takov\u00e9 samostatn\u00e9 \u010dinnosti t\u0159eba, a to i tehdy, jestli\u017ee toto povolen\u00ed, registrace nebo souhlas byly vyd\u00e1ny v\u00a0pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed, d\u00e1le p\u0159\u00edjmy z\u00a0n\u00e1jmu majetku vlo\u017een\u00e9ho do obchodn\u00edho majetku poplatn\u00edka a p\u0159\u00edjmy plynouc\u00ed z\u00a0ve\u0161ker\u00e9ho nakl\u00e1d\u00e1n\u00ed s\u00a0majetkem vlo\u017een\u00fdm do obchodn\u00edho majetku poplatn\u00edka, v\u010detn\u011b p\u0159\u00edjm\u016f z\u00a0prodeje cenn\u00fdch pap\u00edr\u016f. Za p\u0159\u00edjmy podle \u00a7 7 ZDP se pova\u017euj\u00ed i p\u0159\u00edjmy spolupracuj\u00edc\u00edch osob dle \u00a7 13 ZDP, nebo osob z\u00fa\u010dastn\u011bn\u00fdch na chodu rodinn\u00e9ho z\u00e1vodu.<\/p>\n<p>Za p\u0159\u00edjmy dle \u00a7 7 odst. 1 p\u00edsm. c) ZDP (p\u0159\u00edjmy z\u00a0jin\u00e9ho podnik\u00e1n\u00ed podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu) se tak\u00e9 pova\u017euj\u00ed p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti ve smyslu \u00a7 420 odst. 1 ob\u010dansk\u00e9ho z\u00e1kon\u00edku provozovan\u00e9 bez p\u0159\u00edslu\u0161n\u00e9ho podnikatelsk\u00e9ho opr\u00e1vn\u011bn\u00ed. Pokud je v\u0161ak n\u011bkter\u00e1 \u010dinnost z\u00e1konem zcela zak\u00e1z\u00e1na (nap\u0159\u00edklad obchodov\u00e1n\u00ed s\u00a0lidmi, obchod s\u00a0drogami a podobn\u011b), nem\u016f\u017ee b\u00fdt takov\u00e1 \u010dinnost podnik\u00e1n\u00edm ve smyslu \u00a7 420 ob\u010dansk\u00e9ho z\u00e1kon\u00edku.<\/p>\n<p>Pro \u00fa\u010dely ZDP se za p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti pova\u017euj\u00ed tak\u00e9 p\u0159\u00edjmy z\u00a0kr\u00e1tkodob\u00e9ho ubytov\u00e1n\u00ed spo\u010d\u00edvaj\u00edc\u00ed v\u00a0pron\u00e1jmu nemovit\u00e9 v\u011bci, kter\u00fd m\u00e1 kr\u00e1tkodob\u00fd charakter, \u010dinnost je poskytov\u00e1na za \u00fa\u010delem rekreace, je spojena s\u00a0dal\u0161\u00edmi ubytovac\u00edmi slu\u017ebami (v\u00fdm\u011bna lo\u017en\u00edho pr\u00e1dla, \u00faklid, hygienick\u00e9 prost\u0159edky a jin\u00e9), p\u0159\u00edpadn\u011b je kr\u00e1tkodob\u00e9 ubytov\u00e1n\u00ed nab\u00edzeno zp\u016fsobem, kter\u00fd sv\u011bd\u010d\u00ed o zac\u00edlen\u00ed na osoby, kter\u00e9 nehledaj\u00ed uspokojen\u00ed bytov\u00e9 pot\u0159eby, ale pot\u0159eby p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed.<\/p>\n<p>V\u00a0oblasti zem\u011bd\u011blsk\u00e9 \u010dinnosti dle Pokynu GF\u0158 D-59 plat\u00ed, \u017ee p\u0159\u00edjmy poplatn\u00edka ze zem\u011bd\u011blsk\u00e9 v\u00fdroby a lesn\u00edho a vodn\u00edho hospod\u00e1\u0159stv\u00ed, kter\u00e9 nejsou provozov\u00e1ny podnikatelem (\u00a7 2e odst. 2 z\u00e1kona o zem\u011bd\u011blstv\u00ed), se posuzuj\u00ed jako p\u0159\u00edjmy podle \u00a7 10 odst. 1 p\u00edsm. a) z\u00e1kona. Zem\u011bd\u011blsk\u00fd podnikatel je opr\u00e1vn\u011bn rovn\u011b\u017e poskytovat pr\u00e1ce, v\u00fdkony nebo slu\u017eby, kter\u00e9 souvisej\u00ed v\u00fdhradn\u011b se zem\u011bd\u011blskou v\u00fdrobou a p\u0159i kter\u00fdch se vyu\u017eij\u00ed prost\u0159edky nebo za\u0159\u00edzen\u00ed slou\u017e\u00edc\u00ed zem\u011bd\u011blsk\u00e9mu podnikateli k\u00a0jeho zem\u011bd\u011blsk\u00e9 v\u00fdrob\u011b. Neuplatn\u00ed-li poplatn\u00edk k\u00a0p\u0159\u00edjm\u016fm ze zem\u011bd\u011blsk\u00e9 v\u00fdroby podle \u00a7 7 odst. 1 p\u00edsm. a) ZDP nebo \u00a7 10 odst. 1 p\u00edsm. a) ZDP v\u00fddaje v\u00a0prok\u00e1zan\u00e9 v\u00fd\u0161i, m\u016f\u017ee podle \u00a7 7 odst. 7, resp. podle \u00a7 10 odst. 4, z\u00e1kona uplatnit v\u00fddaje ve v\u00fd\u0161i 80 % z\u00a0dosa\u017een\u00fdch p\u0159\u00edjm\u016f. Od roku 2015 lze v\u00fddaje uplatn\u011bn\u00e9 80 % z\u00a0dosa\u017een\u00fdch p\u0159\u00edjm\u016f uplatnit do \u010d\u00e1stky stanoven\u00e9 z\u00e1konem.<\/p>\n<p>Pokud poplatn\u00edk uplatn\u00ed da\u0148ov\u00e9 v\u00fddaje procentem z\u00a0p\u0159\u00edjm\u016f, uplatn\u00ed takto v\u00fddaje ze v\u0161ech druh\u016f p\u0159\u00edjm\u016f, kter\u00e9 m\u00e1 podle \u00a7 7 odst. 1 p\u00edsm. a) a\u017e c) a odst. 2 ZDP a kter\u00e9 tvo\u0159\u00ed jeden d\u00edl\u010d\u00ed z\u00e1klad dan\u011b, s\u00a0v\u00fdjimkou uvedenou v \u00a7 12 odst. 1 a 2 ZDP, kdy mus\u00ed uplatnit da\u0148ov\u00e9 v\u00fddaje ze v\u0161ech druh\u016f p\u0159\u00edjm\u016f ve skute\u010dn\u00e9 prok\u00e1zan\u00e9 v\u00fd\u0161i.<\/p>\n<p>M\u00e1-li spole\u010dn\u00edk ve\u0159ejn\u00e9 obchodn\u00ed spole\u010dnosti nebo komplement\u00e1\u0159 komanditn\u00ed spole\u010dnosti vedle p\u0159\u00edjm\u016f podle \u00a7 7 odst. 1 p\u00edsm. d) ZDP i dal\u0161\u00ed p\u0159\u00edjmy dle \u00a7 7 odst. 1 p\u00edsm. a) a\u017e c) a odst. 2 z\u00e1kona, m\u016f\u017ee u t\u011bchto dal\u0161\u00edch p\u0159\u00edjm\u016f uplatnit da\u0148ov\u00e9 v\u00fddaje procentem z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p>Da\u0148ov\u00e9 v\u00fddaje procentem z\u00a0p\u0159\u00edjm\u016f m\u016f\u017ee uplatnit i poplatn\u00edk vedouc\u00ed \u00fa\u010detnictv\u00ed. Pro \u00fa\u010dely dan\u011b z\u00a0p\u0159\u00edjm\u016f v\u00a0p\u0159\u00edpad\u011b, \u017ee poplatn\u00edk uplat\u0148uje da\u0148ov\u00e9 v\u00fddaje procentem z\u00a0p\u0159\u00edjm\u016f dle \u00a7 7 odst. 7 z\u00e1kona, se vych\u00e1z\u00ed z\u00a0evidence p\u0159\u00edjm\u016f dle \u00a7 7 odst. 8 ZDP, tj. v\u010detn\u011b p\u0159ijat\u00fdch z\u00e1loh (nikoliv pohled\u00e1vek). Poplatn\u00edk, kter\u00fd uplat\u0148uje v\u00fddaje podle \u00a7 7 odst. 7 ZDP, nevede da\u0148ovou evidenci.<\/p>\n<p>Da\u0148ov\u00e9 v\u00fddaje procentem z\u00a0p\u0159\u00edjm\u016f m\u016f\u017ee uplatnit i poplatn\u00edk, kter\u00fd je pl\u00e1tcem dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty.<\/p>\n<p>M\u00e1-li poplatn\u00edk v\u00a0jednom zda\u0148ovac\u00edm obdob\u00ed r\u016fzn\u00e9 druhy p\u0159\u00edjm\u016f podle \u00a7 7 ZDP, u kter\u00fdch uplat\u0148uje da\u0148ov\u00e9 v\u00fddaje rozd\u00edln\u00fdm procentem podle druhu p\u0159\u00edjm\u016f, mus\u00ed v\u00e9st p\u0159esnou evidenci jednotliv\u00fdch druh\u016f p\u0159\u00edjm\u016f tak, aby mohl uplatnit da\u0148ov\u00e9 v\u00fddaje procentem z\u00a0p\u0159\u00edjm\u016f v\u00a0p\u0159\u00edslu\u0161n\u00e9 v\u00fd\u0161i.<\/p>\n<div>\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  <\/div>\n<p>P\u0159\u00edjmy z\u00a0\u010dinnosti poplatn\u00edka, kterou poplatn\u00edk vykon\u00e1v\u00e1 bez podnikatelsk\u00e9ho opr\u00e1vn\u011bn\u00ed, p\u0159esto\u017ee k\u00a0t\u00e9to \u010dinnosti podnikatelsk\u00e9 opr\u00e1vn\u011bn\u00ed pot\u0159eba je, jsou pod\u0159azeny pod \u00a7 7 odst. 1 p\u00edsm. c) ZDP, tj. pod p\u0159\u00edjmy z\u00a0jin\u00e9ho podnik\u00e1n\u00ed neuveden\u00e9ho v \u00a7 7 odst. 1 p\u00edsm. a) a b) ZDP. V\u00a0n\u00e1vaznosti na p\u0159edchoz\u00ed v\u011btu pak poplatn\u00edk m\u016f\u017ee v\u00a0souladu s \u00a7 7 odst. 7 ZDP uplatnit k\u00a0t\u011bmto p\u0159\u00edjm\u016fm v\u00fddaje ve v\u00fd\u0161i 40 % z\u00a0t\u011bchto p\u0159\u00edjm\u016f, maxim\u00e1ln\u011b ve v\u00fd\u0161i stanoven\u00e9 z\u00e1konem.<\/p>\n<p>P\u0159\u00edjmy a v\u00fddaje v\u00a0ciz\u00ed m\u011bn\u011b evidovan\u00e9 v\u00a0da\u0148ov\u00e9 evidenci se p\u0159epo\u010d\u00edt\u00e1vaj\u00ed podle \u00a7 38 ZDP. V\u00a0da\u0148ov\u00e9 evidenci se ke konci zda\u0148ovac\u00edho obdob\u00ed neprov\u00e1d\u00ed p\u0159epo\u010det z\u016fstatku devizov\u00e9ho \u00fa\u010dtu nebo valutov\u00e9 pokladny, ani se nep\u0159ece\u0148uj\u00ed pohled\u00e1vky nebo dluhy v\u00a0ciz\u00ed m\u011bn\u011b.<\/p>\n<p>P\u0159\u00edjmy z\u00a0n\u00e1jmu nemovit\u00fdch v\u011bc\u00ed nebo byt\u016f a p\u0159\u00edjmy z\u00a0n\u00e1jmu movit\u00fdch v\u011bc\u00ed, krom\u011b p\u0159\u00edle\u017eitostn\u00e9ho n\u00e1jmu podle \u00a7 10 odst. 1 p\u00edsm. a) ZDP, se u fyzick\u00fdch osob zahrnuj\u00ed do p\u0159\u00edjm\u016f z\u00a0n\u00e1jmu podle \u00a7 9 ZDP, p\u0159\u00edpadn\u011b do p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti podle \u00a7 7 ZDP, jsou-li nemovit\u00e9 v\u011bci nebo byty vlo\u017eeny do obchodn\u00edho majetku.<\/p>\n<p>P\u0159\u00edjmy z\u00a0n\u00e1jmu se rozum\u011bj\u00ed i p\u0159\u00edjmy plynouc\u00ed poplatn\u00edkovi v\u00a0p\u0159\u00edpad\u011b, kdy pronaj\u00edm\u00e1 nemovit\u00e9 v\u011bci (jejich \u010d\u00e1sti) nebo byty (jejich \u010d\u00e1sti) anebo movit\u00e9 v\u011bci, kter\u00e9 m\u00e1 s\u00e1m v\u00a0n\u00e1jmu \u010di podn\u00e1jmu, krom\u011b p\u0159\u00edjm\u016f z\u00a0p\u0159\u00edle\u017eitostn\u00e9ho n\u00e1jmu v\u011bci movit\u00e9 podle \u00a7 10 odst. 1 p\u00edsm. a) ZDP, a krom\u011b p\u0159\u00edjm\u016f podle \u00a7 7 ZDP.<\/p>\n<p>P\u0159\u00edjmy z\u00a0n\u00e1jmu plynouc\u00ed man\u017eel\u016fm ze spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f, se zda\u0148uj\u00ed jen u jednoho z\u00a0man\u017eel\u016f, a to i v\u00a0p\u0159\u00edpad\u011b, \u017ee plynou z\u00a0v\u00edce pronajat\u00fdch nemovit\u00fdch v\u011bc\u00ed nebo movit\u00fdch v\u011bc\u00ed, a to i rozd\u00edln\u00e9ho charakteru (nap\u0159\u00edklad d\u016fm, byt, chata, gar\u00e1\u017e, pozemek).<\/p>\n<p>Pokud poplatn\u00edk uplatn\u00ed da\u0148ov\u00e9 v\u00fddaje procentem z\u00a0p\u0159\u00edjm\u016f, jsou v\u00a0t\u011bchto \u010d\u00e1stk\u00e1ch zahrnuty ve\u0161ker\u00e9 da\u0148ov\u00e9 v\u00fddaje vynalo\u017een\u00e9 v\u00a0souvislosti s\u00a0dosahov\u00e1n\u00edm p\u0159\u00edjm\u016f z\u00a0n\u00e1jmu, tedy i odpisy majetku, jeho\u017e odpisov\u00e1n\u00ed bylo v\u00a0minulosti zah\u00e1jeno. Pokud poplatn\u00edk uplatn\u00ed da\u0148ov\u00e9 v\u00fddaje procentem z\u00a0p\u0159\u00edjm\u016f, uplatn\u00ed takto v\u00fddaje ze v\u0161ech p\u0159\u00edjm\u016f, kter\u00e9 m\u00e1 podle \u00a7 9 odst. 1 ZDP a kter\u00e9 tvo\u0159\u00ed jeden d\u00edl\u010d\u00ed z\u00e1klad dan\u011b.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00e1 rezidentura fyzick\u00e9 osoby Rovn\u011b\u017e u podnikaj\u00edc\u00ed fyzick\u00e9 osoby je nutn\u00e9 spr\u00e1vn\u011b ur\u010dit da\u0148ovou rezidenturu (da\u0148ov\u00fd domicil). Pokyn GF\u0158 D-59 k\u00a0ZDP dopl\u0148uje n\u011bkter\u00e9 souvislosti. St\u00e1l\u00fdm &#8230;<\/p>\n","protected":false},"author":12,"featured_media":17560,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[51,87,54],"class_list":["post-17559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-fyzicka-osoba","tag-najem","tag-samostatna-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17559","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=17559"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17559\/revisions"}],"predecessor-version":[{"id":17562,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17559\/revisions\/17562"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17560"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}