{"id":18088,"date":"2025-10-23T11:32:03","date_gmt":"2025-10-23T09:32:03","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18088"},"modified":"2025-10-23T11:32:05","modified_gmt":"2025-10-23T09:32:05","slug":"casove-danove-odpisy-od-srpna-2025","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/casove-danove-odpisy-od-srpna-2025\/","title":{"rendered":"\u010casov\u00e9 da\u0148ov\u00e9 odpisy od srpna 2025"},"content":{"rendered":"<h2>Ro\u010dn\u00ed (rovnom\u011brn\u00e9 a zrychlen\u00e9) da\u0148ov\u00e9 odpisy<\/h2>\n<p>Pokud hmotn\u00fd majetek nen\u00ed vylou\u010den z\u00a0da\u0148ov\u00e9ho odpisov\u00e1n\u00ed dle ZDP, nepodl\u00e9h\u00e1 povinn\u011b nebo dobrovoln\u011b z\u00a0da\u0148ov\u00e9ho hlediska tzv. \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed, je mo\u017en\u00e9 p\u0159i spln\u011bn\u00ed p\u0159\u00edpadn\u00fdch dal\u0161\u00edch z\u00e1konn\u00fdch podm\u00ednek uplatnit tzv. ro\u010dn\u00ed da\u0148ov\u00e9 odpisy. Pro jejich pou\u017eit\u00ed je z\u00e1sadn\u00ed spr\u00e1vn\u00e9 za\u0159azen\u00ed dan\u00e9 majetkov\u00e9 slo\u017eky do p\u0159\u00edslu\u0161n\u00e9 odpisov\u00e9 skupiny dle P\u0159\u00edlohy \u010d. 1 ZDP. N\u00e1sledn\u011b se podnikatelsk\u00fd subjekt rozhodne pro rovnom\u011brn\u00fd nebo zrychlen\u00fd zp\u016fsob odpisov\u00e1n\u00ed. Na tomto m\u00edst\u011b si p\u0159ipome\u0148me spole\u010dn\u00e9 podm\u00ednky pro toto ro\u010dn\u00ed (rovnom\u011brn\u00e9 a zrychlen\u00e9) da\u0148ov\u00e9 odpisov\u00e1n\u00ed hmotn\u00e9ho majetku:<\/p>\n<ul>\n<li>Da\u0148ov\u00e9 odpisov\u00e1n\u00ed nemus\u00ed b\u00fdt zah\u00e1jeno v\u00a0prvn\u00edm roce (roce za\u0159azen\u00ed majetku), m\u016f\u017ee b\u00fdt zah\u00e1jeno pozd\u011bji nebo nikdy.<\/li>\n<li>Pokud nen\u00ed dan\u00e1 majetkov\u00e9 slo\u017eka ve stavu majetku k\u00a0prvn\u00edmu dni zda\u0148ovac\u00edho obdob\u00ed, av\u0161ak je ve stavu k\u00a0posledn\u00edmu dni p\u0159\u00edslu\u0161n\u00e9ho zda\u0148ovac\u00edho obdob\u00ed, m\u016f\u017ee b\u00fdt uplatn\u011bn celoro\u010dn\u00ed da\u0148ov\u00fd odpis.<\/li>\n<li>Pokud je da\u0148ov\u00e9 odpisov\u00e1n\u00ed zah\u00e1jeno, m\u016f\u017ee b\u00fdt v\u00a0budoucnu p\u0159eru\u0161eno.<\/li>\n<li>Pokud je majetkov\u00e1 slo\u017eka vy\u0159azena v\u00a0pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed, p\u0159i\u010dem\u017e byla ve stavu k\u00a0prvn\u00edmu dni tohoto zda\u0148ovac\u00edho obdob\u00ed a nen\u00ed tedy ve stavu k\u00a0posledn\u00edmu dni tohoto zda\u0148ovac\u00edho obdob\u00ed, m\u016f\u017ee b\u00fdt uplatn\u011bn polovi\u010dn\u00ed da\u0148ov\u00fd odpis (v n\u011bkter\u00fdch p\u0159\u00edpadech ZDP definuje situace, kdy je nutn\u00e9 povinn\u011b uplatnit pouze polovi\u010dn\u00ed da\u0148ov\u00fd odpis).<\/li>\n<li>Da\u0148ov\u00e9 odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru.<\/li>\n<\/ul>\n<p>V\u00fd\u0161e uveden\u00e9 spole\u010dn\u00e9 vlastnosti ro\u010dn\u00edho da\u0148ov\u00e9ho odpisov\u00e1n\u00ed je v\u0161ak nutn\u00e9 v\u017edy testovat pro konkr\u00e9tn\u00ed hmotnou majetkovou slo\u017eku.<\/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 = 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\/^(([^<>()[\\]\\\\.,;:\\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\/18088\">\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\/18088\">\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>\u010casov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisy<\/h2>\n<p>U vyjmenovan\u00fdch majetkov\u00fdch slo\u017eek je povinn\u00e9 (u n\u011bkter\u00e9ho vyjmenovan\u00e9ho majetku dobrovoln\u00e9 dle rozhodnut\u00ed podnikatelsk\u00e9ho subjektu) uplatnit tzv. \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisy, kter\u00e9 maj\u00ed \u0159adu specifick\u00fdch vlastnost\u00ed (oproti tzv. ro\u010dn\u00edm da\u0148ov\u00fdm odpis\u016fm).<\/p>\n<h3>Obecn\u00e1 pravidla<\/h3>\n<p>Majetkov\u00e9 slo\u017eky, kter\u00e9 podl\u00e9haj\u00ed (povinn\u011b \u010di dobrovoln\u011b) tzv. \u010dasov\u00fdm (m\u011bs\u00ed\u010dn\u00edm) da\u0148ov\u00fdm odpis\u016fm, jsou uvedeny v\u00a0rozmez\u00ed ustanoven\u00ed ZDP (\u00a7 26 a\u017e \u00a7 33a) a vyzna\u010duj\u00ed se n\u011bkter\u00fdmi spole\u010dn\u00fdmi vlastnostmi. Jedn\u00e1 se nap\u0159\u00edklad o n\u00e1sleduj\u00edc\u00ed:<\/p>\n<ul>\n<li>Da\u0148ov\u00e9 odpisov\u00e1n\u00ed mus\u00ed b\u00fdt zah\u00e1jeno, a to kalend\u00e1\u0159n\u00edm m\u011bs\u00edcem n\u00e1sleduj\u00edc\u00edm po kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, v\u00a0n\u011bm\u017e byla majetkov\u00e1 slo\u017eka za\u0159azena do u\u017e\u00edv\u00e1n\u00ed.<\/li>\n<li>Da\u0148ov\u00e9 odpisov\u00e1n\u00ed nem\u016f\u017ee b\u00fdt p\u0159eru\u0161eno.<\/li>\n<li>V\u00a0p\u0159\u00edpad\u011b vy\u0159azen\u00ed je\u0161t\u011b doposud nikoliv zcela da\u0148ov\u011b odepsan\u00e9ho majetku je mo\u017en\u00e9 zohlednit kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, v\u00a0n\u011bm\u017e byla majetkov\u00e1 slo\u017eka vy\u0159azena.<\/li>\n<li>Da\u0148ov\u00e9 odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru.<\/li>\n<li>Da\u0148ov\u00e9 odpisy se po\u010d\u00edtaj\u00ed jako pod\u00edl vstupn\u00ed ceny, resp. odpisov\u00e9 z\u00e1kladny (\u010ditatel) a po\u010dtu m\u011bs\u00edc\u016f (jmenovatel). Pokud je provedeno technick\u00e9 zhodnocen\u00ed majetkov\u00e9 slo\u017eky, je nutn\u00e9 nahl\u00e9dnout do p\u0159\u00edslu\u0161n\u00e9ho ustanoven\u00ed ZDP pro konkr\u00e9tn\u00ed majetkovou slo\u017eku a respektovat postup da\u0148ov\u00e9ho odpisov\u00e1n\u00ed s\u00a0proveden\u00fdm technick\u00fdm zhodnocen\u00edm. U jednotliv\u00fdch druh\u016f majetkov\u00fdch slo\u017eek se tzv. \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisov\u00e1n\u00ed s\u00a0proveden\u00fdm technick\u00fdm zhodnocen\u00edm li\u0161\u00ed.<\/li>\n<\/ul>\n<h3>Jednotliv\u00e9 druhy majetkov\u00fdch slo\u017eek<\/h3>\n<p>P\u0159\u00edkladem majetkov\u00fdch slo\u017eek s\u00a0tzv. \u010dasov\u00fdm (m\u011bs\u00ed\u010dn\u00edm) da\u0148ov\u00fdm odpisov\u00e1n\u00edm jsou n\u00e1sleduj\u00edc\u00ed (v\u00fd\u010det nen\u00ed \u00fapln\u00fd):<\/p>\n<h4>Do\u010dasn\u00e9 stavby<\/h4>\n<p>Do\u010dasn\u00e9 stavby podl\u00e9haj\u00ed povinn\u011b tzv. \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed, p\u0159i\u010dem\u017e ve jmenovateli vzorce pro v\u00fdpo\u010det da\u0148ov\u00fdch odpis\u016f se objevuje po\u010det m\u011bs\u00edc\u016f, na kter\u00fd je do\u010dasn\u00e1 stavba kolaudov\u00e1na. Dle Pokynu GF\u0158 D-59 je tato informace uvedena ve stavebn\u00edm povolen\u00ed, je mo\u017en\u00e9 dohledat rovn\u011b\u017e v\u00a0kolauda\u010dn\u00edm rozhodnut\u00ed. ZDP rovn\u011b\u017e definuje postup da\u0148ov\u00e9ho odpisov\u00e1n\u00ed, pokud je tzv. do\u010dasn\u00e1 stavba transformov\u00e1na na tzv. stavbu trvalou a naopak.<\/p>\n<p>V\u00a0praxi je nutn\u00e9 neopomenout testov\u00e1n\u00ed p\u0159\u00edslu\u0161n\u00e9 nemovit\u00e9 v\u011bci, zda se jedn\u00e1 o stavbu do\u010dasnou nebo trvalou.<\/p>\n<h4>Technick\u00e9 zhodnocen\u00ed nemovit\u00e9 kulturn\u00ed pam\u00e1tky<\/h4>\n<p>Technick\u00e9 zhodnocen\u00ed nemovit\u00e9 kulturn\u00ed pam\u00e1tky podl\u00e9h\u00e1 povinn\u011b tzv. \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed, a to po dobu 15 let (tedy 180 m\u011bs\u00edc\u016f). Zd\u016frazn\u011bme, \u017ee se jedn\u00e1 o technick\u00e9 zhodnocen\u00ed nemovit\u00e9 kulturn\u00ed pam\u00e1tky, nikoliv o nemovitou kulturn\u00ed pam\u00e1tku samotnou.<\/p>\n<p>V\u00a0praxi je tedy nutn\u00e9 spr\u00e1vn\u011b vyhodnotit dle Seznamu nemovit\u00fdch kulturn\u00edch pam\u00e1tek Ministerstva kultury \u010cesk\u00e9 republiky skute\u010dnost, zda je dan\u00e1 nemovit\u00e1 v\u011bc tzv. nemovitou kulturn\u00ed pam\u00e1tkou. ZDP definuje v \u00a7 30d \u0161ir\u0161\u00ed vymezen\u00ed nemovit\u00e9 kulturn\u00ed pam\u00e1tky.<\/p>\n<h4>Vyjmenovan\u00fd hmotn\u00fd majetek vyu\u017e\u00edvan\u00fd k\u00a0v\u00fdrob\u011b elekt\u0159iny ze slune\u010dn\u00edho z\u00e1\u0159en\u00ed (zm\u011bna od 1. srpna 2025 (!!!))<\/h4>\n<p>Od 1. srpna 2025 doch\u00e1z\u00ed ke zru\u0161en\u00ed \u00a7 30b ZDP, kter\u00fd upravoval tzv. \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisov\u00e1n\u00ed hmotn\u00e9ho majetku vyu\u017e\u00edvan\u00e9ho k\u00a0v\u00fdrob\u011b elekt\u0159iny ze slune\u010dn\u00edho z\u00e1\u0159en\u00ed. V\u00a0t\u00e9to souvislosti je d\u016fle\u017eit\u00e9 respektovat p\u0159echodn\u00e9 ustanoven\u00ed z\u00e1kona. U za\u0159\u00edzen\u00ed uveden\u00fdch do u\u017e\u00edv\u00e1n\u00ed do 31. \u010dervence 2025 lze pou\u017e\u00edt star\u00fd nebo nov\u00fd re\u017eim da\u0148ov\u00e9ho odpisov\u00e1n\u00ed. U za\u0159\u00edzen\u00ed uveden\u00fdch do u\u017e\u00edv\u00e1n\u00ed od 1. srpna 2025 je nutn\u00e9 povinn\u011b pou\u017e\u00edt nov\u00fd postup da\u0148ov\u00e9ho odpisov\u00e1n\u00ed.<\/p>\n<p>Zru\u0161en\u00ed ustanoven\u00ed \u00a7 30b ZDP znamen\u00e1, \u017ee uveden\u00e1 za\u0159\u00edzen\u00ed se dle nov\u00e9ho postupu odepisuj\u00ed dle \u00a7 26 ZDP (tzv. ro\u010dn\u00ed da\u0148ov\u00e9 odpisy rovnom\u011brn\u00e9 nebo zrychlen\u00e9), p\u0159i\u010dem\u017e je nutn\u00e9 rozd\u011blit jednotliv\u00e9 slo\u017eky fotovoltaick\u00fdch elektr\u00e1ren do p\u0159\u00edslu\u0161n\u00fdch odpisov\u00fdch skupin dle P\u0159\u00edlohy \u010d. 1 ZDP.<\/p>\n<h4>Mimo\u0159\u00e1dn\u00e9 odpisy<\/h4>\n<p>Tzv. mimo\u0159\u00e1dn\u00e9 da\u0148ov\u00e9 odpisy dle \u00a7 30a ZDP byl od roku 2024 aktualizov\u00e1n k\u00a0dobrovoln\u00e9mu vyu\u017eit\u00ed pouze pro hmotn\u00fd majetek, kter\u00fd je bezemisn\u00edm vozidlem, po\u0159\u00edzen\u00fdm v\u00a0obdob\u00ed od 1. ledna 2024 do 31. prosince 2028 poplatn\u00edkem, kter\u00fd je jeho prvn\u00edm odpisovatelem. Odepsat lze bez p\u0159eru\u0161en\u00ed do 100 % vstupn\u00ed ceny za 24 m\u011bs\u00edc\u016f, p\u0159itom za prvn\u00edch 12 m\u011bs\u00edc\u016f se uplatn\u00ed odpisy rovnom\u011brn\u011b do v\u00fd\u0161e 60 % vstupn\u00ed ceny hmotn\u00e9ho majetku a za dal\u0161\u00edch bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edch 12 m\u011bs\u00edc\u016f se uplatn\u00ed odpisy rovnom\u011brn\u011b do v\u00fd\u0161e 40 % vstupn\u00ed ceny hmotn\u00e9ho majetku.<\/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>Pro spr\u00e1vn\u00e9 uchopen\u00ed da\u0148ov\u00e9ho odpisov\u00e1n\u00ed u hmotn\u00e9ho majetku je nutn\u00e9 v\u00a0prv\u00e9 \u0159ad\u011b vydefinovat, zda se o tzv. hmotn\u00fd majetek dle ZDP opravdu jedn\u00e1. Dal\u0161\u00edm krokem je testov\u00e1n\u00ed, zda nen\u00ed p\u0159\u00edslu\u0161n\u00e1 majetkov\u00e1 slo\u017eka vylou\u010dena z\u00a0da\u0148ov\u00e9ho odpisov\u00e1n\u00ed. Hmotn\u00fd majetek, kter\u00fd podl\u00e9h\u00e1 da\u0148ov\u00e9mu odpisov\u00e1n\u00ed dle ZDP mus\u00ed b\u00fdt prov\u011b\u0159en, zda podl\u00e9h\u00e1 povinn\u011b \u010di dobrovoln\u011b tzv. \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed. Pokud nikoliv, je mo\u017en\u00e9 p\u0159istoupit k\u00a0uplatn\u011bn\u00ed tzv. ro\u010dn\u00edch (rovnom\u011brn\u00fdch nebo zrychlen\u00fdch) da\u0148ov\u00fdch odpis\u016f. Mezi typick\u00e9 p\u0159\u00edklady majetkov\u00fdch slo\u017eek, kter\u00e9 podl\u00e9haj\u00ed tzv. \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed, pat\u0159\u00ed nap\u0159\u00edklad do\u010dasn\u00e9 stavby, technick\u00e9 zhodnocen\u00ed nemovit\u00e9 kulturn\u00ed pam\u00e1tky a tzv. mimo\u0159\u00e1dn\u00e9 odpisy. K\u00a01. srpnu 2025 doch\u00e1z\u00ed ke zru\u0161en\u00ed ustanoven\u00ed \u00a7 30b ZDP, kter\u00e9 definovalo tzv. \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisov\u00e1n\u00ed pro hmotn\u00fd majetek vyu\u017e\u00edvan\u00fd k\u00a0v\u00fdrob\u011b elekt\u0159iny ze slune\u010dn\u00edho z\u00e1\u0159en\u00ed. U fotovoltaick\u00fdch elektr\u00e1ren, kter\u00e9 byly uvedeny do u\u017e\u00edv\u00e1n\u00ed do 31. \u010dervence 2025 je mo\u017en\u00e9 uplatnit star\u00fd nebo nov\u00fd postup da\u0148ov\u00e9ho odpisov\u00e1n\u00ed. U fotovoltaick\u00fdch elektr\u00e1ren, kter\u00e9 byly uvedeny do u\u017e\u00edv\u00e1n\u00ed od 1. srpna 2025 je nutn\u00e9 povinn\u011b uplatnit nov\u00fd postup da\u0148ov\u00e9ho odpisov\u00e1n\u00ed. Nov\u00fdm postupem da\u0148ov\u00e9ho odpisov\u00e1n\u00ed u fotovoltaick\u00fdch elektr\u00e1ren se rozum\u00ed uplatn\u011bn\u00ed tzv. ro\u010dn\u00edch (rovnom\u011brn\u00fdch nebo zrychlen\u00fdch) da\u0148ov\u00fdch odpis\u016f. Je nutn\u00e9 pamatovat na spr\u00e1vn\u00e9 rozt\u0159\u00edd\u011bn\u00ed jednotliv\u00fdch slo\u017eek fotovoltaick\u00e9 elektr\u00e1rny, a to jak pro star\u00fd, tak pro nov\u00fd postup da\u0148ov\u00e9ho odpisov\u00e1n\u00ed dle ZDP. P\u0159ipome\u0148me, \u017ee P\u0159\u00edloha \u010d. 1 ZDP obsahuje celkem 6 odpisov\u00fdch skupin, v\u00a0nich\u017e za\u0159azen\u00e9 majetkov\u00e9 slo\u017eky se li\u0161\u00ed, krom\u011b jin\u00e9ho, dobou da\u0148ov\u00e9ho odpisov\u00e1n\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ro\u010dn\u00ed (rovnom\u011brn\u00e9 a zrychlen\u00e9) da\u0148ov\u00e9 odpisy Pokud hmotn\u00fd majetek nen\u00ed vylou\u010den z\u00a0da\u0148ov\u00e9ho odpisov\u00e1n\u00ed dle ZDP, nepodl\u00e9h\u00e1 povinn\u011b nebo dobrovoln\u011b z\u00a0da\u0148ov\u00e9ho hlediska tzv. \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu &#8230;<\/p>\n","protected":false},"author":12,"featured_media":18091,"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":[88,413,89],"class_list":["post-18088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-danove-odpisy","tag-danovy-naklad","tag-hmotny-majetek"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18088","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=18088"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18088\/revisions"}],"predecessor-version":[{"id":18092,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18088\/revisions\/18092"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18091"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}