{"id":17624,"date":"2025-07-28T09:21:14","date_gmt":"2025-07-28T07:21:14","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17624"},"modified":"2025-07-21T09:53:58","modified_gmt":"2025-07-21T07:53:58","slug":"danova-uznatelnost-uroku-v-roce-2025","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danova-uznatelnost-uroku-v-roce-2025\/","title":{"rendered":"Da\u0148ov\u00e1 uznatelnost \u00farok\u016f v\u00a0roce 2025"},"content":{"rendered":"<h2>Testov\u00e1n\u00ed \u00farokov\u00fdch n\u00e1klad\u016f na zahrnut\u00ed do vstupn\u00ed ceny dlouhodob\u00e9ho hmotn\u00e9ho a dlouhodob\u00e9ho nehmotn\u00e9ho majetku<\/h2>\n<p>\u010cesk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy definuj\u00ed v\u00a0p\u0159\u00edpad\u011b po\u0159izov\u00e1n\u00ed jednotliv\u00fdch slo\u017eek aktiv, kter\u00e9 polo\u017eky mohou, nesm\u00ed nebo mus\u00ed vstupovat do vstupn\u00ed ceny jako vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady. Je nutn\u00e9 rozli\u0161ovat na stran\u011b jedn\u00e9 po\u0159izov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku a na stran\u011b druh\u00e9 po\u0159izov\u00e1n\u00ed kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho a dlouhodob\u00e9ho finan\u010dn\u00edho majetku a z\u00e1sob.<\/p>\n<p>Pokud se jedn\u00e1 o po\u0159izov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho a dlouhodob\u00e9ho nehmotn\u00e9ho majetku, plat\u00ed n\u00e1sleduj\u00edc\u00ed pravidlo. Do okam\u017eiku za\u0159azen\u00ed majetkov\u00e9 slo\u017eky do u\u017e\u00edv\u00e1n\u00ed se \u010dasov\u011b rozli\u0161en\u00e9 \u00farokov\u00e9 n\u00e1klady zahrnuj\u00ed dle rozhodnut\u00ed \u00fa\u010detn\u00ed jednotky do vstupn\u00ed ceny (vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klad) nebo do \u00fa\u010detn\u00edch n\u00e1klad\u016f. Po okam\u017eiku za\u0159azen\u00ed majetkov\u00e9 slo\u017eky do u\u017e\u00edv\u00e1n\u00ed se \u010dasov\u011b rozli\u0161en\u00e9 \u00faroky povinn\u011b zahrnuj\u00ed do \u00fa\u010detn\u00edch n\u00e1klad\u016f.<\/p>\n<p>Pokud se jedn\u00e1 o po\u0159izov\u00e1n\u00ed kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho a dlouhodob\u00e9ho finan\u010dn\u00edho majetku a z\u00e1sob, zahrnuj\u00ed se \u010dasov\u011b rozli\u0161en\u00e9 \u00faroky povinn\u011b do \u00fa\u010detn\u00edch n\u00e1klad\u016f v\u00a0\u010dasov\u00e9m intervalu p\u0159ed i po za\u0159azen\u00ed slo\u017eky aktiva do u\u017e\u00edv\u00e1n\u00ed.<\/p>\n<h2>Test na \u010dasov\u00e9 rozli\u0161en\u00ed<\/h2>\n<p>Pokud se \u00farokov\u00e9 n\u00e1klady v\u00a0souladu s\u00a0\u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy \u00fa\u010dtuj\u00ed na vrub n\u00e1klad\u016f, nesm\u00edme opomenout akru\u00e1ln\u00ed princip podvojn\u00e9ho \u00fa\u010detnictv\u00ed a \u00farokov\u00e9 n\u00e1klady \u010dasov\u011b rozli\u0161it.<\/p>\n<h2>Test na v\u011b\u0159itele fyzickou osobu \u2013 ne\u00fa\u010detn\u00ed jednotku<\/h2>\n<p>Pokud je v\u011b\u0159itelem fyzick\u00e1 osoba \u2013 ne\u00fa\u010detn\u00ed jednotka, zda\u0148uje dle \u00a7 8 ZDP \u00farokov\u00e9 p\u0159\u00edjmy v\u00a0okam\u017eiku p\u0159ijet\u00ed \u00farokov\u00fdch p\u0159\u00edjm\u016f. Pokud je dlu\u017en\u00edkem \u00fa\u010detn\u00ed jednotka, kter\u00e1 vede podvojn\u00e9 \u00fa\u010detnictv\u00ed, respektuje akru\u00e1ln\u00ed princip (\u010dasov\u00e9 rozli\u0161ov\u00e1n\u00ed). Z\u00a0tohoto d\u016fvodu zav\u00e1d\u00ed ZDP pravidlo, \u017ee pokud je v\u011b\u0159itelem fyzick\u00e1 osoba \u2013 ne\u00fa\u010detn\u00ed jednotka, jsou \u00farokov\u00e9 n\u00e1klady da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem u dlu\u017en\u00edka a\u017e v\u00a0okam\u017eiku zaplacen\u00ed v\u011b\u0159iteli \u2013 fyzick\u00e9 osob\u011b, kter\u00e1 je ne\u00fa\u010detn\u00ed jednotkou.<\/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\/17624\">\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\/17624\">\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>Test na cenu obvyklou<\/h2>\n<p>Dle ustanoven\u00ed \u00a7 23 odst. 7 ZDP je nutn\u00e9, aby ceny mezi osobami spojen\u00fdmi (kapit\u00e1lov\u011b nebo jinak) byly stanoveny na \u00farovni obvykl\u00e9 v\u00a0dob\u011b a m\u00edst\u011b. Ustanoven\u00ed o cen\u011b obvykl\u00e9 se dle \u00a7 23 odst. 7 ZDP nepou\u017eije v\u00a0p\u0159\u00edpad\u011b uzav\u0159en\u00ed smlouvy o v\u00fdprose nebo o v\u00fdp\u016fj\u010dce a v\u00a0p\u0159\u00edpad\u011b, kdy sjednan\u00e1 v\u00fd\u0161e \u00farok\u016f z\u00a0\u00fav\u011brov\u00e9ho finan\u010dn\u00edho n\u00e1stroje mezi spojen\u00fdmi osobami je ni\u017e\u0161\u00ed, ne\u017e by byla cena sjednan\u00e1 mezi nespojen\u00fdmi osobami, a v\u011b\u0159itelem je da\u0148ov\u00fd nerezident nebo \u010dlen obchodn\u00ed korporace, kter\u00fd je da\u0148ov\u00fdm rezidentem \u010cesk\u00e9 republiky, nebo poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob. Spojen\u00e9 osoby jsou definov\u00e1ny v\u00a0ZDP v\u00a0ustanoven\u00ed \u00a7 23 odst. 7 p\u00edsm. a) a b).<\/p>\n<p>Dle Pokynu GF\u0158 D-59 se spln\u011bn\u00ed podm\u00ednek uveden\u00fdch v \u00a7 23 odst. 7 ZDP posuzuje v\u00a0dob\u011b uzav\u0159en\u00ed smluvn\u00edho vztahu, p\u0159esto\u017ee v\u00a0pr\u016fb\u011bhu trv\u00e1n\u00ed takto uzav\u0159en\u00e9ho z\u00e1vazkov\u00e9ho vztahu p\u0159estanou b\u00fdt smluvn\u00ed strany osobami spojen\u00fdmi ve smyslu tohoto ustanoven\u00ed.<\/p>\n<p>Pro \u00fa\u010dely posouzen\u00ed, zda jsou ceny sjedn\u00e1van\u00e9 mezi spojen\u00fdmi osobami stanoveny v\u00a0souladu se zn\u011bn\u00edm \u00a7 23 odst. 7 ZDP, se mj. postupuje dle z\u00e1sad zakotven\u00fdch ve Sm\u011brnici o p\u0159evodn\u00edch cen\u00e1ch pro nadn\u00e1rodn\u00ed podniky a da\u0148ov\u00e9 spr\u00e1vy vydan\u00e9 OECD, kter\u00e1 je pr\u016fb\u011b\u017en\u011b aktualizov\u00e1na a dopl\u0148ov\u00e1na, zvl\u00e1\u0161t\u011b pak v\u00a0souladu s\u00a0principem tr\u017en\u00edho odstupu. Zm\u00edn\u011bn\u00fd princip tr\u017en\u00edho odstupu lze v\u00a0r\u00e1mci \u010cesk\u00e9 republiky aplikovat tak\u00e9 na srovn\u00e1n\u00ed podm\u00ednek sjednan\u00fdch \u010di ulo\u017een\u00fdch mezi spojen\u00fdmi osobami s\u00a0podm\u00ednkami, kter\u00e9 by byly sjedn\u00e1ny mezi nez\u00e1visl\u00fdmi podniky. P\u0159\u00edslu\u0161n\u00e9 postupy jsou mimo v\u00fd\u0161e uvedenou Sm\u011brnici OECD podrobn\u011b rozvedeny v\u00a0samostatn\u00fdch pokynech Ministerstva financ\u00ed nebo Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed.<\/p>\n<p>Jinak spojen\u00e9 osoby jsou i osoby bl\u00edzk\u00e9 dle ustanoven\u00ed \u00a7 23 odst. 7 p\u00edsm. b) bod 4 ZDP. Pro \u00fa\u010dely tohoto ustanoven\u00ed se za osoby bl\u00edzk\u00e9 pova\u017euj\u00ed osoby vymezen\u00e9 v \u00a7 22 ob\u010dansk\u00e9ho z\u00e1kon\u00edku (osoby, kter\u00e9 spolu trvale \u017eij\u00ed, osoby navz\u00e1jem bl\u00edzk\u00e9).<\/p>\n<h2>Test n\u00edzk\u00e9 kapitalizace<\/h2>\n<p>Finan\u010dn\u00ed n\u00e1klady, kter\u00fdmi se pro \u00fa\u010dely ZDP rozum\u00ed \u00faroky z\u00a0\u00fav\u011brov\u00fdch finan\u010dn\u00edch n\u00e1stroj\u016f a souvisej\u00edc\u00ed n\u00e1klady, v\u010detn\u011b n\u00e1klad\u016f na obstar\u00e1n\u00ed, zpracov\u00e1n\u00ed \u00fav\u011br\u016f, poplatk\u016f za z\u00e1ruky, pokud je v\u011b\u0159itel osobou spojenou ve vztahu k\u00a0dlu\u017en\u00edkovi dle ustanoven\u00ed \u00a7 23 odst. 7 ZDP, a to ve v\u00fd\u0161i finan\u010dn\u00edch n\u00e1klad\u016f z\u00a0\u010d\u00e1stky, o kterou \u00fahrn \u00fav\u011brov\u00fdch finan\u010dn\u00edch n\u00e1stroj\u016f od spojen\u00fdch osob v\u00a0pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed nebo obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, p\u0159esahuje \u0161estin\u00e1sobek v\u00fd\u0161e vlastn\u00edho kapit\u00e1lu, je-li p\u0159\u00edjemcem \u00fav\u011brov\u00e9ho finan\u010dn\u00edho n\u00e1stroje banka nebo poji\u0161\u0165ovna, nebo \u010dty\u0159n\u00e1sobek v\u00fd\u0161e vlastn\u00edho kapit\u00e1lu u ostatn\u00edch p\u0159\u00edjemc\u016f \u00fav\u011brov\u00fdch finan\u010dn\u00edch n\u00e1stroj\u016f. V\u00a0p\u0159\u00edpad\u011b, \u017ee podm\u00ednkou pro poskytnut\u00ed \u00fav\u011brov\u00e9ho finan\u010dn\u00edho n\u00e1stroje dlu\u017en\u00edkovi v\u011b\u0159itelem je poskytnut\u00ed p\u0159\u00edmo souvisej\u00edc\u00edho \u00fav\u011bru, z\u00e1p\u016fj\u010dky nebo vkladu tomuto v\u011b\u0159iteli osobou spojenou ve vztahu k\u00a0dlu\u017en\u00edkovi, pova\u017euje se pro \u00fa\u010dely tohoto ustanoven\u00ed a vzhledem k\u00a0tomuto \u00fav\u011brov\u00e9mu finan\u010dn\u00edmu n\u00e1stroji v\u011b\u0159itel za osobu spojenou ve vztahu k\u00a0dlu\u017en\u00edkovi.<\/p>\n<p>Nutno podotknout, \u017ee Pokyn GF\u0158 D-59 definuje rozs\u00e1hl\u00fd vysv\u011btluj\u00edc\u00ed v\u00fdklad pro ustanoven\u00ed \u00a7 25 odst. 1 p\u00edsm. w) ZDP, jemu\u017e je nutn\u00e9 v\u011bnovat pozornost.<\/p>\n<h2>Test dle \u00a7 25 odst. 1 p\u00edsm. zk) z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/h2>\n<p>Za da\u0148ov\u011b neuznateln\u00e9 n\u00e1klady se pova\u017euj\u00ed n\u00e1klady mate\u0159sk\u00e9 spole\u010dnosti souvisej\u00edc\u00ed s\u00a0dr\u017ebou pod\u00edlu v\u00a0dce\u0159in\u00e9 spole\u010dnosti. \u00daroky z\u00a0\u00fav\u011brov\u00e9ho finan\u010dn\u00edho n\u00e1stroje p\u0159ijat\u00e9ho v\u00a0obdob\u00ed \u0161esti m\u011bs\u00edc\u016f p\u0159ed nabyt\u00edm tohoto pod\u00edlu se pova\u017euj\u00ed za n\u00e1lad p\u0159\u00edmo souvisej\u00edc\u00ed s\u00a0dr\u017ebou pod\u00edlu v\u00a0dce\u0159in\u00e9 spole\u010dnosti po dobu trv\u00e1n\u00ed t\u00e9to dr\u017eby a po dobu, kdy pod\u00edl dr\u017e\u00ed osoba, kter\u00e1 je s\u00a0osobou, kter\u00e1 \u00fav\u011brov\u00fd finan\u010dn\u00ed n\u00e1stroj p\u0159ijala, osobou spojenou, pokud poplatn\u00edk neprok\u00e1\u017ee, \u017ee \u00fav\u011brov\u00fd finan\u010dn\u00ed n\u00e1stroj s\u00a0dr\u017ebou tohoto pod\u00edlu nesouvis\u00ed.<\/p>\n<h2>Test dle \u00a7 25 odst. 1 p\u00edsm. zl) z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/h2>\n<p>Finan\u010dn\u00ed n\u00e1klady, kter\u00e9 plynou z\u00a0\u00fav\u011brov\u00e9ho finan\u010dn\u00edho n\u00e1stroje, kde \u00farok nebo v\u00fdnos nebo skute\u010dnost, zda se finan\u010dn\u00ed n\u00e1klady stanou splatn\u00fdmi, z\u00e1vis\u00ed zcela nebo p\u0159ev\u00e1\u017en\u011b na zisku dlu\u017en\u00edka, se pova\u017euj\u00ed dle ustanoven\u00ed \u00a7 25 odst. 1 p\u00edsm. zl) ZDP za da\u0148ov\u011b neuznateln\u00e9.<\/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>Pokud \u0159e\u0161\u00ed \u00fa\u010detn\u00ed jednotka da\u0148ovou uznatelnost \u00farokov\u00fdch n\u00e1klad\u016f, je nutn\u00e9 respektovat \u010desk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy, ZDP, Pokyn GF\u0158 D-59, jako\u017e i intern\u00ed (vnitropodnikov\u00e9) sm\u011brnice podnikatelsk\u00e9ho subjektu. ZDP nedefinuje nakl\u00e1d\u00e1n\u00ed s\u00a0\u00farokov\u00fdmi n\u00e1klady ne jedin\u00e9m vymezen\u00e9m m\u00edst\u011b (ustanoven\u00ed), n\u00fdbr\u017e je nutn\u00e9 dohled\u00e1vat p\u0159\u00edslu\u0161n\u00e9 textace v\u00a0cel\u00e9 \u0161\u00ed\u0159i t\u00e9to pr\u00e1vn\u00ed normy. Mezi nejz\u00e1sadn\u011bj\u0161\u00ed testy da\u0148ov\u00e9 uznatelnosti pro zda\u0148ovac\u00ed obdob\u00ed roku 2025 pat\u0159\u00ed test na zahrnov\u00e1n\u00ed \u010dasov\u011b rozli\u0161en\u00fdch \u00farokov\u00fdch n\u00e1klad\u016f do vstupn\u00ed ceny aktiva, \u010dasov\u00e9 rozli\u0161en\u00ed samotn\u00e9, testov\u00e1n\u00ed na v\u011b\u0159itele \u2013 fyzickou osobu \u2013 ne\u00fa\u010detn\u00ed jednotku, testov\u00e1n\u00ed \u00farok\u016f stanoven\u00fdch mezi kapit\u00e1lov\u011b nebo jinak spojen\u00fdmi osobami, test n\u00edzk\u00e9 kapitalizace, test dle \u00a7 25 odst. 1 zk) ZDP a test dle \u00a7 25 odst. 1 zl) ZDP. Velmi d\u016fle\u017eit\u00e1 ustanoven\u00ed a vysv\u011btlen\u00ed obsahuje ve vazb\u011b na ZDP Pokyn GF\u0158 D-59, kter\u00fd obsahuje velmi d\u016fkladn\u00e9 textace pro test n\u00edzk\u00e9 kapitalizace dle \u00a7 25 odst. 1 p\u00edsm. w) ZDP a stanoven\u00ed \u00farok\u016f mezi kapit\u00e1lov\u011b \u010di jinak spojen\u00fdmi osobami dle \u00a7 23 odst. 7 p\u00edsm. a) a b) ZDP. V\u00fd\u0161e uveden\u00fd \u010dl\u00e1nek uv\u00e1d\u00ed v\u00fd\u010det nejz\u00e1sadn\u011bj\u0161\u00edch test\u016f pro da\u0148ovou uznatelnost \u00farokov\u00fdch n\u00e1klad\u016f pro zda\u0148ovac\u00ed obdob\u00ed roku 2025 pro \u00fa\u010detn\u00ed jednotky, tj. vedouc\u00ed podvojn\u00e9 \u00fa\u010detnictv\u00ed pro podnikatele. Neopome\u0148me, \u017ee zvl\u00e1\u0161tn\u00ed pravidla da\u0148ov\u00e9 uznatelnosti n\u00e1klad\u016f a v\u00fdnos\u016f plat\u00ed i pro smluvn\u00ed sankce na stran\u011b dlu\u017en\u00edka i v\u011b\u0159itele. Zcela samostatn\u00e1 da\u0148ov\u011b pr\u00e1vn\u00ed \u00faprava existuje pro fyzick\u00e9 osoby, kter\u00e9 nejsou \u00fa\u010detn\u00ed jednotkou a nevedou podvojn\u00e9 \u00fa\u010detnictv\u00ed (da\u0148ov\u00e1 evidence, procentn\u00ed v\u00fddaje z\u00a0p\u0159\u00edjm\u016f, pau\u0161\u00e1ln\u00ed da\u0148).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Testov\u00e1n\u00ed \u00farokov\u00fdch n\u00e1klad\u016f na zahrnut\u00ed do vstupn\u00ed ceny dlouhodob\u00e9ho hmotn\u00e9ho a dlouhodob\u00e9ho nehmotn\u00e9ho majetku \u010cesk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy definuj\u00ed v\u00a0p\u0159\u00edpad\u011b po\u0159izov\u00e1n\u00ed jednotliv\u00fdch slo\u017eek aktiv, kter\u00e9 polo\u017eky &#8230;<\/p>\n","protected":false},"author":12,"featured_media":17625,"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":[413,116,414],"class_list":["post-17624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-danovy-naklad","tag-pravnicka-osoba","tag-uroky"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17624","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=17624"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17624\/revisions"}],"predecessor-version":[{"id":17629,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17624\/revisions\/17629"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17625"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}