{"id":19322,"date":"2026-10-06T06:24:02","date_gmt":"2026-10-06T04:24:02","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=19322"},"modified":"2026-10-06T06:25:26","modified_gmt":"2026-10-06T04:25:26","slug":"danove-odpisy-v-roce-2026","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-odpisy-v-roce-2026\/","title":{"rendered":"Da\u0148ov\u00e9 odpisy v\u00a0roce 2026"},"content":{"rendered":"<h2>Vymezen\u00ed hmotn\u00e9ho majetku dle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/h2>\n<p>Hmotn\u00fd majetek je dle ZDP vymezen v \u00a7 26. Hmotn\u00fdm majetkem se pro \u00fa\u010dely ZDP rozum\u00ed:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>samostatn\u00e9 hmotn\u00e9 movit\u00e9 v\u011bci, pop\u0159\u00edpad\u011b soubory hmotn\u00fdch movit\u00fdch v\u011bc\u00ed se samostatn\u00fdm technicko-ekonomick\u00fdm ur\u010den\u00edm, jejich\u017e vstupn\u00ed cena je vy\u0161\u0161\u00ed ne\u017e 80.000,- K\u010d a maj\u00ed provozn\u011b-technick\u00e9 funkce del\u0161\u00ed ne\u017e jeden rok,<\/li>\n<li>budovy, domy a jednotky,<\/li>\n<li>stavby, s\u00a0v\u00fdjimkou 1. provozn\u00edch d\u016fln\u00edch d\u011bl, drobn\u00fdch staveb na pozemc\u00edch ur\u010den\u00fdch k\u00a0pln\u011bn\u00ed funkc\u00ed lesa, slou\u017e\u00edc\u00edch k\u00a0zaji\u0161\u0165ov\u00e1n\u00ed provozu lesn\u00edch \u0161kolek nebo k\u00a0provozov\u00e1n\u00ed myslivosti, pokud jejich zastav\u011bn\u00e1 plocha nep\u0159esahuje 30 metr\u016f \u010dtvere\u010dn\u00edch a v\u00fd\u0161ku 5 m a 3. oplocen\u00ed slou\u017e\u00edc\u00edho k\u00a0zaji\u0161\u0165ov\u00e1n\u00ed lesn\u00ed v\u00fdroby a myslivosti, kter\u00e9 je drobnou stavbou,<\/li>\n<li>p\u011bstitelsk\u00e9 celky trval\u00fdch porost\u016f s\u00a0dobou plodnosti del\u0161\u00ed ne\u017e t\u0159i rok vymezen\u00e9 v \u00a7 26 odst. 9 ZDP,<\/li>\n<li>dosp\u011bl\u00e1 zv\u00ed\u0159ata a jejich skupiny, jejich\u017e vstupn\u00ed cena je vy\u0161\u0161\u00ed ne\u017e 80.000,- K\u010d,<\/li>\n<li>jin\u00fd majetek vymezen\u00ed v \u00a7 26 odst. 3 ZDP.<\/li>\n<\/ol>\n<h2>Hmotn\u00fd majetek vylou\u010den\u00fd z\u00a0da\u0148ov\u00e9ho odpisov\u00e1n\u00ed<\/h2>\n<p>ZDP definuje v \u00a7 27 hmotn\u00fd majetek vylou\u010den\u00fd z\u00a0odpisov\u00e1n\u00ed. Jedn\u00e1 se o:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>bez\u00faplatn\u011b p\u0159eveden\u00fd majetek podle smlouvy o finan\u010dn\u00edm leasingu, pokud v\u00fddaje (n\u00e1klady) souvisej\u00edc\u00ed s\u00a0jeho po\u0159\u00edzen\u00edm nep\u0159ev\u00fd\u0161\u00ed 80.000,- K\u010d,<\/li>\n<li>p\u011bstitelsk\u00e9 celky trval\u00fdch porost\u016f s\u00a0dobou plodnosti del\u0161\u00ed ne\u017e 3 roky, je\u017e nedos\u00e1hl plodonosn\u00e9ho st\u00e1\u0159\u00ed,<\/li>\n<li>hydromeliorace do 2 let po jej\u00edm dokon\u010den\u00ed,<\/li>\n<li>um\u011bleck\u00e9 d\u00edlo, kter\u00e9 je hmotn\u00fdm majetkem a nen\u00ed sou\u010d\u00e1st\u00ed stavby a budovy, p\u0159edm\u011bty muzejn\u00ed a galerijn\u00ed hodnoty, pop\u0159\u00edpad\u011b jejich soubory v\u00a0muze\u00edch a pam\u00e1tkov\u00fdch objektech, st\u00e1l\u00e9 v\u00fdstavn\u00ed soubory a knihovn\u00ed fondy knihoven jednotn\u00e9 soustavy, pop\u0159\u00edpad\u011b jin\u00e9 fondy,<\/li>\n<li>movit\u00e1 kulturn\u00ed pam\u00e1tka a soubory movit\u00fdch kulturn\u00edch pam\u00e1tek,<\/li>\n<li>hmotn\u00fd majetek p\u0159evzat\u00fd povinn\u011b bez\u00faplatn\u011b podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f,<\/li>\n<li>inventariza\u010dn\u00ed p\u0159ebytky hmotn\u00e9ho majetku zji\u0161t\u011bn\u00e9 podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu, pokud nebyly p\u0159i zji\u0161t\u011bn\u00ed za\u00fa\u010dtov\u00e1ny ve prosp\u011bch v\u00fdnos\u016f,<\/li>\n<li>hmotn\u00fd movit\u00fd majetek nabyt\u00fd v\u011b\u0159itelem v\u00a0d\u016fsledku zaji\u0161t\u011bn\u00ed dluhu p\u0159evodem pr\u00e1va, a to po dobu zaji\u0161t\u011bn\u00ed tohoto dluhu a za p\u0159edpokladu, \u017ee jej po tuto dobu bude odpisovat p\u016fvodn\u00ed odpisovatel, uzav\u0159e-li s\u00a0v\u011b\u0159itelem smlouvu o v\u00fdp\u016fj\u010dce,<\/li>\n<li>hmotn\u00fd majetek, u n\u011bho\u017e odpisy nebo zahrani\u010dn\u00ed polo\u017eky obdobn\u00e9ho charakteru jako odpisy uplat\u0148uje jin\u00e1 osoba ne\u017e odpisovatel podle ZDP, jde-li o 1. pronajat\u00fd hmotn\u00fd majetek, 2. hmotn\u00fd majetek, kter\u00fd je p\u0159edm\u011btem finan\u010dn\u00edho leasingu,<\/li>\n<li>hmotn\u00fd majetek nabyt\u00fd darov\u00e1n\u00edm, pln\u011bn\u00edm ze sv\u011b\u0159ensk\u00e9ho fondu nebo z\u00a0rodinn\u00e9 fundace, jeho\u017e nabyt\u00ed bylo od dan\u011b z\u00a0p\u0159\u00edjm\u016f osvobozeno nebo nebylo p\u0159edm\u011btem dan\u011b.<\/li>\n<\/ol>\n<h2>Odpisovatel hmotn\u00e9ho majetku<\/h2>\n<p>Hmotn\u00fd majetek odpisuje odpisovatel, kter\u00fd je vymezen v \u00a7 28 ZDP. Hmotn\u00fd majetek je opr\u00e1vn\u011bn odpisovat v\u017edy pouze jeden poplatn\u00edk. Odpisovatelem je:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>poplatn\u00edk, kter\u00fd m\u00e1 k\u00a0hmotn\u00e9mu majetku vlastnick\u00e9 pr\u00e1vo,<\/li>\n<li>organiza\u010dn\u00ed slo\u017eka st\u00e1tu p\u0159\u00edslu\u0161n\u00e1 hospoda\u0159it s\u00a0majetkem st\u00e1tu,<\/li>\n<li>st\u00e1tn\u00ed p\u0159\u00edsp\u011bvkov\u00e1 organizace, st\u00e1tn\u00ed podnik nebo jin\u00e1 st\u00e1tn\u00ed organizace p\u0159\u00edslu\u0161n\u00e1 hospoda\u0159it nebo s\u00a0pr\u00e1vem hospoda\u0159it s\u00a0majetkem st\u00e1tu,<\/li>\n<li>p\u0159\u00edsp\u011bvkov\u00e1 organizace \u00fazemn\u00edho samospr\u00e1vn\u00e9ho celku nebo dobrovoln\u00e9ho svaku obc\u00ed u hmotn\u00e9ho majetku p\u0159edan\u00e9ho z\u0159izovatelem k\u00a0hospoda\u0159en\u00ed,<\/li>\n<li>dobrovoln\u00fd svazek obc\u00ed u hmotn\u00e9ho majetku vlo\u017een\u00e9ho \u010dlenskou obc\u00ed,<\/li>\n<li>ve\u0159ejn\u00e1 kulturn\u00ed instituce u hmotn\u00e9ho majetku p\u0159edan\u00e9ho z\u0159izovatelem k\u00a0hospoda\u0159en\u00ed,<\/li>\n<li>jin\u00fd poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, kter\u00fd nen\u00ed pr\u00e1vnickou osobou a jeho\u017e sou\u010d\u00e1st\u00ed je hmotn\u00fd majetek,<\/li>\n<li>n\u00e1stupnick\u00e1 obchodn\u00ed korporace zanikaj\u00edc\u00ed nebo rozd\u011blovan\u00e9 obchodn\u00ed korporace p\u0159i p\u0159em\u011bn\u011b za podm\u00ednek d\u00e1le definovan\u00fdch v \u00a7 28 odst. 1 p\u00edsm. h) bod 1. a 2.<\/li>\n<\/ol>\n<h2>Vstupn\u00ed cena hmotn\u00e9ho majetku<\/h2>\n<p>Vstupn\u00ed cena hmotn\u00e9ho majetku je vymezena ZDP v \u00a7 29. Z\u00e1kon rozli\u0161uje z\u00e1kladn\u00ed typy vstupn\u00edch cen a definuje situace pro jejich pou\u017eit\u00ed:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>po\u0159izovac\u00ed cena,<\/li>\n<li>vlastn\u00ed n\u00e1klady,<\/li>\n<li>hodnota nesplacen\u00e9 pohled\u00e1vky zaji\u0161t\u011bn\u00e9 p\u0159evodem pr\u00e1va, a to u hmotn\u00e9ho movit\u00e9ho majetku, kter\u00fd z\u016fst\u00e1v\u00e1 ve vlastnictv\u00ed v\u011b\u0159itele,<\/li>\n<li>reproduk\u010dn\u00ed po\u0159izovac\u00ed cena,<\/li>\n<li>p\u0159i nabyt\u00ed majetku bez\u00faplatn\u011b cena ur\u010den\u00e1 podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu o oce\u0148ov\u00e1n\u00ed majetku,<\/li>\n<li>hodnota technick\u00e9ho zhodnocen\u00ed podle \u00a7 33 odst. 1 dle dal\u0161\u00edch pravidel ZDP,<\/li>\n<li>p\u0159epo\u010dten\u00e1 zahrani\u010dn\u00ed cena dle \u00a7 23 odst. 17 ZDP,<\/li>\n<li>speci\u00e1ln\u011b definovan\u00e1 vstupn\u00ed cena u ve\u0159ejn\u011b prosp\u011b\u0161n\u00e9ho poplatn\u00edka.<\/li>\n<\/ol>\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       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e-mailu.                    <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=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19322\">\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>M\u011bs\u00ed\u010dn\u00ed (\u010dasov\u00e9) da\u0148ov\u00e9 odpisy<\/h2>\n<p>Jestli\u017ee hmotn\u00fd majetek podl\u00e9h\u00e1 da\u0148ov\u00e9mu odpisov\u00e1n\u00ed dle ZDP, je nutn\u00e9 testovat, zda p\u0159\u00edslu\u0161n\u00e1 majetkov\u00e1 slo\u017eka nepodl\u00e9h\u00e1 tzv. m\u011bs\u00ed\u010dn\u00edmu (\u010dasov\u00e9mu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed. V\u00a0roce 2026 se jedn\u00e1 p\u0159edev\u0161\u00edm o do\u010dasn\u00e9 stavby, technick\u00e9 zhodnocen\u00ed nemovit\u00e9 kulturn\u00ed pam\u00e1tky a tzv. mimo\u0159\u00e1dn\u00e9 odpisy. ZDP v\u0161ak definuje je\u0161t\u011b dal\u0161\u00ed p\u0159\u00edpady majetkov\u00fdch slo\u017eek podl\u00e9haj\u00edc\u00edch specifick\u00e9mu \u010dasov\u00e9mu nebo v\u00fdkonov\u00e9mu da\u0148ov\u00e9mu odpisov\u00e1n\u00ed. V\u00a0p\u0159\u00edpad\u011b do\u010dasn\u00fdch staveb a technick\u00e9ho zhodnocen\u00ed nemovit\u00e9 kulturn\u00ed pam\u00e1tky se jedn\u00e1 o metodiku da\u0148ov\u00e9ho odpisov\u00e1n\u00ed povinnou, zat\u00edmco u tzv. mimo\u0159\u00e1dn\u00fdch odpis\u016f hmotn\u00e9ho majetku, kter\u00fd je bezemisn\u00edm vozidlem, po\u0159\u00edzen\u00fdm v\u00a0obdob\u00ed od 1. ledna 2024 do 31. prosince 2028, se jedn\u00e1 o metodiku dobrovolnou. Pokud u se poplatn\u00edk rozhodne u dan\u00e9ho bezemisn\u00edho vozidla nepou\u017e\u00edt metodu tzv. mimo\u0159\u00e1dn\u00fdch da\u0148ov\u00fdch odpis\u016f, pou\u017eije tzv. ro\u010dn\u00ed (rovnom\u011brn\u00e9, zrychlen\u00e9) da\u0148ov\u00e9 odpisy. Pokyn GF\u0158 D-59 definuje postup da\u0148ov\u00e9ho odpisov\u00e1n\u00ed, pokud se do\u010dasn\u00e1 stavba m\u011bn\u00ed ve stavbu trvalou a naopak. Metodika da\u0148ov\u00e9ho odpisov\u00e1n\u00ed pro do\u010dasn\u00e9 stavby a technick\u00e9 zhodnocen\u00ed nemovit\u00e9 kulturn\u00ed pam\u00e1tky je vymezena v \u00a7 30 ZDP, zat\u00edmco tzv. mimo\u0159\u00e1dn\u00e9 odpisy bezemisn\u00edch vozidel v \u00a7 30a ZDP.<\/p>\n<h2>Ro\u010dn\u00ed (rovnom\u011brn\u00e9, zrychlen\u00e9) da\u0148ov\u00e9 odpisy<\/h2>\n<p>Pokud majetkov\u00e1 slo\u017eka nepodl\u00e9h\u00e1 povinn\u011b \u010di na z\u00e1klad\u011b dobrovoln\u00e9ho rozhodnut\u00ed tzv. m\u011bs\u00ed\u010dn\u00edmu (\u010dasov\u00e9mu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed, p\u0159istupuje poplatn\u00edk k\u00a0aplikaci tzv. ro\u010dn\u00edch (rovnom\u011brn\u00fdch, zrychlen\u00fdch) da\u0148ov\u00fdch odpis\u016f. V\u00fdchoz\u00edm krokem je za\u0159azen\u00ed hmotn\u00e9ho majetku do jedn\u00e9 ze \u0161esti z\u00a0odpisov\u00fdch skupin dle P\u0159\u00edlohy \u010d. 1 ZDP. N\u00e1sledn\u011b poplatn\u00edk rozhodne o pou\u017eit\u00ed rovnom\u011brn\u00e9ho \u010di zrychlen\u00e9ho da\u0148ov\u00e9ho odpisov\u00e1n\u00ed. Metodika ro\u010dn\u00edch da\u0148ov\u00fdch odpis\u016f se v\u00fdrazn\u011b odli\u0161uje od metodiky m\u011bs\u00ed\u010dn\u00edch (\u010dasov\u00fdch) da\u0148ov\u00fdch odpis\u016f. V\u00a0p\u0159\u00edpad\u011b rovnom\u011brn\u00fdch da\u0148ov\u00fdch odpis\u016f dle \u00a7 31 ZDP se pou\u017e\u00edvaj\u00ed p\u0159i v\u00fdpo\u010dtu sazby v\u00a0procentech, zat\u00edmco v\u00a0p\u0159\u00edpad\u011b zrychlen\u00fdch da\u0148ov\u00fdch odpis\u016f dle \u00a7 32 ZDP se pou\u017e\u00edvaj\u00ed p\u0159i v\u00fdpo\u010dtu koeficienty.<\/p>\n<h2>Technick\u00e9 zhodnocen\u00ed hmotn\u00e9ho majetku<\/h2>\n<p>Technick\u00fdm zhodnocen\u00edm se dle \u00a7 33 se pro \u00fa\u010dely ZDP rozum\u00ed v\u00fddaje na dokon\u010den\u00e9 n\u00e1stavby, p\u0159\u00edstavby a stavebn\u00ed \u00fapravy, rekonstrukce a modernizace majetku, pokud p\u0159ev\u00fd\u0161ily u jednotliv\u00e9ho majetku v\u00a0\u00fahrnu 80.000,- K\u010d. Technick\u00fdm zhodnocen\u00edm jsou i uveden\u00e9 v\u00fddaje nep\u0159esahuj\u00edc\u00ed stanoven\u00e9 \u010d\u00e1stky, kter\u00e9 poplatn\u00edk na z\u00e1klad\u011b sv\u00e9ho rozhodnut\u00ed neuplatn\u00ed jako da\u0148ov\u00fd v\u00fddaj (n\u00e1klad) dle \u00a7 24 odst. 2 p\u00edsm. zb) ZDP.<\/p>\n<p>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.<\/p>\n<p>Poplatn\u00edk, kter\u00fd bude prov\u00e1d\u011bt, prov\u00e1d\u00ed nebo provedl z\u00e1sah do majetku, m\u016f\u017ee po\u017e\u00e1dat p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b o vyd\u00e1n\u00ed rozhodnut\u00ed o z\u00e1vazn\u00e9m posouzen\u00ed, zda je tento z\u00e1sah do majetku technick\u00fdm zhodnocen\u00edm podle \u00a7 33 ZDP. Jedn\u00e1 se o tzv. z\u00e1vazn\u00e9 posouzen\u00ed skute\u010dnosti, zda je z\u00e1sah do majetku technick\u00fdm zhodnocen\u00edm (\u00a7 33a ZDP). \u017d\u00e1dost o vyd\u00e1n\u00ed rozhodnut\u00ed o z\u00e1vazn\u00e9m posouzen\u00ed z\u00e1sahu do majetku mus\u00ed obsahovat n\u00e1le\u017eitosti, kter\u00e9 definuje \u00a7 33a ZDP.<\/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>Shrnut\u00ed<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b da\u0148ov\u00e9ho odpisov\u00e1n\u00ed hmotn\u00e9ho majetku v\u00a0roce 2026 mus\u00ed poplatn\u00edk nejprve spr\u00e1vn\u011b ur\u010dit, zda se opravdu jedn\u00e1 o tzv. hmotn\u00fd majetek dle ZDP. N\u00e1sledn\u011b provede testov\u00e1n\u00ed, zda nen\u00ed p\u0159\u00edslu\u0161n\u00e1 hmotn\u00e1 majetkov\u00e1 slo\u017eka vylou\u010dena z\u00a0da\u0148ov\u00e9ho odpisov\u00e1n\u00ed. Pot\u00e9 doch\u00e1z\u00ed k\u00a0ur\u010den\u00ed odpisovatele hmotn\u00e9ho majetku a stanov\u00ed se v\u00fd\u0161e vstupn\u00ed ceny dle ZDP. Z\u00a0hlediska metod da\u0148ov\u00e9ho odpisov\u00e1n\u00ed rozli\u0161uje ZDP tzv. m\u011bs\u00ed\u010dn\u00ed (\u010dasov\u00e9) da\u0148ov\u00e9 odpisov\u00e1n\u00ed a tzv. ro\u010dn\u00ed (rovnom\u011brn\u00e9, zrychlen\u00e9) da\u0148ov\u00e9 odpisov\u00e1n\u00ed. Nakonec ZDP definuje tzv. technick\u00e9 zhodnocen\u00ed hmotn\u00e9ho majetku a mo\u017enost podat \u017e\u00e1dost poplatn\u00edkem v\u016f\u010di spr\u00e1vci dan\u011b o vyd\u00e1n\u00ed rozhodnut\u00ed o z\u00e1vazn\u00e9m posouzen\u00ed, zda je z\u00e1sah do majetku technick\u00fdm zhodnocen\u00edm.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vymezen\u00ed hmotn\u00e9ho majetku dle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f Hmotn\u00fd majetek je dle ZDP vymezen v \u00a7 26. Hmotn\u00fdm majetkem se pro \u00fa\u010dely ZDP rozum\u00ed: &#8230;<\/p>\n","protected":false},"author":12,"featured_media":19325,"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":[51,89,116],"class_list":["post-19322","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-fyzicka-osoba","tag-hmotny-majetek","tag-pravnicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19322","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=19322"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19322\/revisions"}],"predecessor-version":[{"id":19327,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19322\/revisions\/19327"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/19325"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=19322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=19322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=19322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}