{"id":2305,"date":"2021-06-10T06:00:00","date_gmt":"2021-06-10T06:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/je-vyhodnejsi-poridit-si-majetek-na-financni-leasing-nebo-na-uver\/"},"modified":"2023-03-09T16:56:11","modified_gmt":"2023-03-09T15:56:11","slug":"je-vyhodnejsi-poridit-si-majetek-na-financni-leasing-nebo-na-uver","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/je-vyhodnejsi-poridit-si-majetek-na-financni-leasing-nebo-na-uver\/","title":{"rendered":"Je v\u00fdhodn\u011bj\u0161\u00ed po\u0159\u00eddit si majetek na finan\u010dn\u00ed leasing nebo na \u00fav\u011br?"},"content":{"rendered":"<p>Pokud podnikatel pot\u0159ebuje ke sv\u00e9 \u010dinnosti po\u0159\u00eddit n\u011bjak\u00fd majetek, m\u00e1 z\u00a0hlediska zdroj\u016f financov\u00e1n\u00ed dv\u011b mo\u017enosti, jak m\u016f\u017ee pot\u0159ebn\u00fd majetek po\u0159\u00eddit \u2013 bu\u010f pou\u017eije svoje vlastn\u00ed finan\u010dn\u00ed prost\u0159edky nebo mus\u00ed pou\u017e\u00edt tzv. ciz\u00ed zdroje, lidov\u011b si na n\u00e1kup majetku mus\u00ed <a href=\"https:\/\/www.bezvamoney.cz\/clanky\/podnikatelske-pujcky\/\" target=\"_blank\" rel=\"noopener\">p\u016fj\u010dit<\/a>. A pr\u00e1v\u011b druhou alternativou \u2013 ciz\u00edmi zdroji &#8211; se budeme zab\u00fdvat.<\/p>\n<p>V\u00a0praxi se m\u016f\u017eeme nej\u010dast\u011bji setkat s po\u0159\u00edzen\u00edm majetku formou finan\u010dn\u00edho leasingu (d\u00e1le tak\u00e9 jen \u201eFL\u201c) nebo si podnikatel mus\u00ed domluvit <a href=\"https:\/\/finaton.com\/cz\/pujcky\/pujcky-pro-osvc\" target=\"_blank\" rel=\"noopener\">\u00fav\u011br<\/a>. Poj\u010fme se tedy spole\u010dn\u011b pod\u00edvat, v\u00a0\u010dem se ob\u011b varianty li\u0161\u00ed.<\/p>\n<h2>Finan\u010dn\u00ed leasing<\/h2>\n<p>Prvn\u00ed mo\u017enost\u00ed je finan\u010dn\u00ed leasing. Pokud budeme hledat definici FL, najdeme ji v z\u00e1kon\u011b o dani z\u00a0p\u0159\u00edjm\u016f (d\u00e1le tak\u00e9 jen \u201eZDP\u201c). FL lze zjednodu\u0161en\u011b pova\u017eovat za specifickou kombinaci n\u00e1jmu a kupn\u00ed smlouvy, kdy po skon\u010den\u00ed n\u00e1jmu n\u00e1sleduje teprve kupn\u00ed smlouva.<\/p>\n<p>Pokud se poplatn\u00edk zab\u00fdv\u00e1 mo\u017enost\u00ed po\u0159\u00edzen\u00ed nap\u0159\u00edklad automobilu, mus\u00ed striktn\u011b rozli\u0161ovat pojmy finan\u010dn\u00ed leasing automobilu a operativn\u00ed leasing automobilu, se kter\u00fdm se tak\u00e9 m\u016f\u017eeme hojn\u011b setkat. Operativn\u00edm leasingem se rozum\u00ed klasick\u00fd n\u00e1jem.<\/p>\n<p>Za velmi d\u016fle\u017eit\u00e9 pova\u017euji zd\u016fraznit, \u017ee p\u0159edm\u011btem FL m\u016f\u017ee b\u00fdt pouze hmotn\u00fd majetek dle ZDP, co\u017e mimo jin\u00e9 znamen\u00e1, \u017ee p\u0159edm\u011btem FL tedy nem\u016f\u017ee b\u00fdt nap\u0159\u00edklad n\u00e1kup pozemku \u010di po\u0159\u00edzen\u00ed movit\u00e9 v\u011bci do 80 000 K\u010d. Takt\u00e9\u017e majetek vylou\u010den\u00fd z\u00a0odpisov\u00e1n\u00ed nem\u016f\u017ee b\u00fdt p\u0159edm\u011btem smlouvy o FL.<\/p>\n<p>Aby se jednalo o FL, mus\u00ed platit, \u017ee:<\/p>\n<ul>\n<li>p\u0159i vzniku smlouvy je ujedn\u00e1no, \u017ee na u\u017eivatele bude po skon\u010den\u00ed n\u00e1jmu p\u0159evedeno vlastnick\u00e9 pr\u00e1vo nebo u\u017eivatel m\u00e1 pr\u00e1vo tento p\u0159evod po\u017eadovat,<\/li>\n<li>ke dni p\u0159evodu vlastnick\u00e9ho pr\u00e1va nen\u00ed kupn\u00ed cena vy\u0161\u0161\u00ed ne\u017e z\u016fstatkov\u00e1 cena vypo\u010dten\u00e1 ze vstupn\u00ed ceny evidovan\u00e9 u vlastn\u00edka, kterou by p\u0159edm\u011bt finan\u010dn\u00edho leasingu m\u011bl p\u0159i rovnom\u011brn\u00e9m odpisov\u00e1n\u00ed bez zv\u00fd\u0161en\u00ed odpisu v prvn\u00edm roce odpisov\u00e1n\u00ed, s v\u00fdjimkou p\u0159\u00edpadu, \u017ee by p\u0159edm\u011bt finan\u010dn\u00edho leasingu byl p\u0159i tomto odpisov\u00e1n\u00ed ji\u017e odeps\u00e1n ve v\u00fd\u0161i 100 % vstupn\u00ed ceny,<\/li>\n<li>mus\u00ed b\u00fdt spln\u011bna minim\u00e1ln\u00ed doba FL.<\/li>\n<\/ul>\n<p>Minim\u00e1ln\u00ed doba trv\u00e1n\u00ed FL je z\u00e1visl\u00e1 na odpisov\u00e9 skupin\u011b, ve kter\u00e9 se odpisuje dan\u00fd majetek a \u010din\u00ed:<\/p>\n<ul>\n<li>odpisov\u00e1 skupina \u2013 36 m\u011bs\u00edc\u016f,<\/li>\n<li>odpisov\u00e1 skupina \u2013 54 m\u011bs\u00edc\u016f,<\/li>\n<li>odpisov\u00e1 skupina \u2013 114 m\u011bs\u00edc\u016f,<\/li>\n<li>odpisov\u00e1 skupina \u2013 234 m\u011bs\u00edc\u016f,<\/li>\n<li>odpisov\u00e1 skupina \u2013 354 m\u011bs\u00edc\u016f,<\/li>\n<li>odpisov\u00e1 skupina \u2013 594 m\u011bs\u00edc\u016f.<\/li>\n<\/ul>\n<p>U majetku, u kter\u00e9ho se pou\u017e\u00edvaj\u00ed mimo\u0159\u00e1dn\u00e9 odpisy a u fotovoltaiky, je minim\u00e1ln\u00ed doba trv\u00e1n\u00ed FL toto\u017en\u00e1 s dobou odpisov\u00e1n\u00ed stanovenou ZDP pro tyto majetky.<\/p>\n<p>Vzhledem k\u00a0tomu, \u017ee je finan\u010dn\u00ed leasing ve sv\u00e9 podstat\u011b ur\u010ditou formou n\u00e1jmu, je pot\u0159eba dodr\u017eovat z\u00e1sadu \u010dasov\u00e9ho rozli\u0161en\u00ed, a to nejen u \u00fa\u010dtuj\u00edc\u00edch subjekt\u016f, ale tak\u00e9 u podnikatel\u016f, kte\u0159\u00ed vedou da\u0148ovou evidenci. Jde o to, aby byly n\u00e1klady \u00fa\u010dtov\u00e1ny do obdob\u00ed, se kter\u00fdm \u010dasov\u011b souvis\u00ed. Zvl\u00e1\u0161t\u011b je v\u00a0t\u00e9to souvislosti pot\u0159eba v\u011bnovat pozornost prvn\u00ed zv\u00fd\u0161en\u00e9 spl\u00e1tce (\u010dasto naz\u00fdvan\u00e9 akontace) anebo situaci, kdy je po\u010det m\u011bs\u00edc\u016f trv\u00e1n\u00ed odli\u0161n\u00fd od po\u010dtu spl\u00e1tek FL.<\/p>\n<p>Je vhodn\u00e9 p\u0159ipomenout, \u017ee se doba FL po\u010d\u00edt\u00e1 od okam\u017eiku, kdy je p\u0159edm\u011bt p\u0159ed\u00e1n k\u00a0obvykl\u00e9mu u\u017e\u00edv\u00e1n\u00ed a nikoliv nap\u0159\u00edklad okam\u017eik uzav\u0159en\u00ed smlouvy o FL. Tyto okam\u017eiky m\u016f\u017eou b\u00fdt diametr\u00e1ln\u011b odli\u0161n\u00e9.<\/p>\n<p>Zvl\u00e1\u0161t\u011b u fyzick\u00fdch osob je pro da\u0148ovou uznatelnost finan\u010dn\u00edho leasingu d\u016fle\u017eit\u00e9, aby po\u0159izovan\u00fd majetek za\u0159adily do obchodn\u00edho majetku. U pr\u00e1vnick\u00fdch osob je to samoz\u0159ejmost\u00ed.<\/p>\n<p>Z\u00e1v\u011brem je vhodn\u00e9 upozornit na tu skute\u010dnost, \u017ee je pot\u0159eba velmi pozorn\u011b odli\u0161ovat, zda je p\u0159edm\u011btem pr\u00e1vn\u00edho stavu FL dle ZDP nebo se jedn\u00e1 o \u201eprost\u00fd\u201c n\u00e1jem (jak bylo uvedeno v\u00fd\u0161e, v praxi se tak\u00e9 m\u016f\u017eeme setkat s\u00a0pojmy operativn\u00ed n\u00e1jem \u010di operativn\u00ed leasing).<\/p>\n<p>Pokud by nebyla dodr\u017eena minim\u00e1ln\u00ed doba trv\u00e1n\u00ed FL nebo by nedo\u0161lo k p\u0159evodu vlastnick\u00e9ho pr\u00e1va na u\u017eivatele, hled\u00ed se na tuto smlouvu nikoliv jako na smlouvu o FL, ale jako na smlouvu o n\u00e1jmu a to od jej\u00edho po\u010d\u00e1tku. Tato p\u0159eklasifikace m\u016f\u017ee m\u00edt samoz\u0159ejm\u011b vcelku v\u00fdznamn\u00e9 dopady do z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5171\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/06\/laptop-3196481_1920-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Po\u0159\u00edzen\u00ed majetku na \u00fav\u011br<\/h2>\n<p>Z\u00e1sadn\u00edm rozd\u00edlem p\u0159i nabyt\u00ed movit\u00e9ho majetku financovan\u00e9ho \u00fav\u011brem oproti situaci, kdy je po\u0159izov\u00e1n majetek formou finan\u010dn\u00edho leasingu, je ta skute\u010dnost, \u017ee na osobu, kter\u00e1 po\u0159izuje majetek na \u00fav\u011br, p\u0159ech\u00e1z\u00ed vlastnick\u00e9 pr\u00e1vo podle kupn\u00ed smlouvy, v\u011bt\u0161inou tedy p\u0159ed\u00e1n\u00edm p\u0159edm\u011btu, a nikoliv a\u017e po z\u00e1konem stanoven\u00e9 minim\u00e1ln\u00ed dob\u011b, kter\u00e1 je stanovena u FL.<\/p>\n<p>V\u00fdhoda spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee automobil po\u0159\u00edzen\u00fd na \u00fav\u011br lze hned po nabyt\u00ed vlastnictv\u00ed za\u0159adit do u\u017e\u00edv\u00e1n\u00ed a za\u010d\u00edt odpisovat.<\/p>\n<p><strong>Tip:<\/strong><span data-sheets-formula-bar-text-style=\"font-size:13px;color:#000000;font-weight:normal;text-decoration:none;font-family:'Arial';font-style:normal;text-decoration-skip-ink:none;\"> V p\u0159\u00edpad\u011b, \u017ee se rozhodnete pro po\u0159\u00edzen\u00ed automobilu na \u00fav\u011br, vyplat\u00ed se proj\u00edt srovn\u00e1n\u00ed autop\u016fj\u010dek. Toto srovn\u00e1n\u00ed naleznete nap\u0159\u00edklad na <\/span><a class=\"waffle-rich-text-link\" data-sheets-formula-bar-text-link=\"http:\/\/financer.com\/\" data-sheets-formula-bar-text-style=\"font-size:13px;color:#1155cc;font-weight:normal;text-decoration:underline;font-family:''Arial'';font-style:normal;text-decoration-skip-ink:none;\">Financer.com<\/a><span data-sheets-formula-bar-text-style=\"font-size:13px;color:#000000;font-weight:normal;text-decoration:none;font-family:'Arial';font-style:normal;text-decoration-skip-ink:none;\">.<\/span><\/p>\n<p>Ze zku\u0161enost\u00ed, kter\u00e9 m\u00e1me s\u00a0\u00fav\u011brov\u00fdmi spole\u010dnostmi, v\u00edme, \u017ee po po\u0159\u00edzen\u00ed majetku a nabyt\u00ed vlastnick\u00e9ho pr\u00e1va k\u00a0n\u011bmu doch\u00e1z\u00ed k\u00a0zaji\u0161\u0165ovac\u00edmu p\u0159evodu vlastnick\u00e9ho pr\u00e1va za podnikatele na \u00fav\u011brovou spole\u010dnost. Toto zaji\u0161t\u011bn\u00ed standardn\u011b trv\u00e1 stejn\u011b dlouho, dokud \u00fav\u011br nen\u00ed splacen. Aby v\u0161ak podnikatel mohl po\u0159\u00edzen\u00fd p\u0159edm\u011bt u\u017e\u00edvat a takt\u00e9\u017e odpisovat, doch\u00e1z\u00ed sou\u010dasn\u011b se zaji\u0161\u0165ovac\u00edm p\u0159evodem vlastnick\u00e9ho pr\u00e1va k\u00a0uzav\u0159en\u00ed smlouvy o v\u00fdp\u016fj\u010dce, kter\u00e1 je pro podnikatele bez\u00faplatn\u00e1.<\/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\/2305\">\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\/2305\">\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>Srovn\u00e1n\u00ed obou alternativ<\/h2>\n<p>Pokud se na po\u0159izov\u00e1n\u00ed majetku d\u00edv\u00e1me optikou nabyvatele, lze \u0159\u00edci, \u017ee je pro n\u011bj v\u00fdhodn\u011bj\u0161\u00ed po\u0159\u00edzen\u00ed movit\u00e9ho majetku na \u00fav\u011br, nebo\u0165 na n\u011bj p\u0159ech\u00e1z\u00ed vlastnick\u00e9 pr\u00e1vo ve sv\u00e9 podstat\u011b okam\u017eit\u011b (samoz\u0159ejm\u011b v\u0161ak za podm\u00ednek stanoven\u00fdch kupn\u00ed smlouvou).<\/p>\n<p>Dal\u0161\u00ed v\u00fdhodou je to, \u017ee se na \u00fav\u011br m\u016f\u017ee po\u0159\u00eddit tak\u00e9 jin\u00fd majetek ne\u017e pouze hmotn\u00fd majetek vy smyslu ZDP, nap\u0159\u00edklad pozemky.<\/p>\n<p>Velmi v\u00fdznamn\u00fdm ekonomick\u00fdm argumentem pro \u00fav\u011br je problematika dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty. Zat\u00edmco u majetku po\u0159izovan\u00e9ho formou finan\u010dn\u00edho leasingu, kde si kupuj\u00edc\u00ed m\u016f\u017ee uplat\u0148ovat DPH z\u00a0jednotliv\u00fdch spl\u00e1tek &#8211; to znamen\u00e1 postupn\u011b, u majetku po\u0159\u00edzen\u00e9ho na \u00fav\u011br si DPH uplatn\u00ed jednor\u00e1zov\u011b na z\u00e1klad\u011b dodavatelsk\u00e9ho da\u0148ov\u00e9ho dokladu.<\/p>\n<p>Nelze tak\u00e9 nezm\u00ednit relativn\u011b komplikovanou pr\u00e1vn\u00ed \u00fapravu finan\u010dn\u00edho leasingu v\u00a0z\u00e1kon\u011b o dani z\u00a0p\u0159\u00edjm\u016f. Slo\u017eit\u00e1 pr\u00e1vn\u00ed \u00faprava m\u016f\u017ee v\u00e9st k\u00a0tomu, \u017ee da\u0148ov\u00fd subjekt nespln\u00ed n\u011bkterou ze z\u00e1konn\u00fdch podm\u00ednek t\u00fdkaj\u00edc\u00edch se FL a m\u016f\u017ee se t\u00edm dostat do probl\u00e9m\u016f s\u00a0da\u0148ovou uznatelnost\u00ed v\u00fddaj\u016f na finan\u010dn\u00ed leasing.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pokud podnikatel pot\u0159ebuje ke sv\u00e9 \u010dinnosti po\u0159\u00eddit n\u011bjak\u00fd majetek, m\u00e1 z\u00a0hlediska zdroj\u016f financov\u00e1n\u00ed dv\u011b mo\u017enosti, jak m\u016f\u017ee pot\u0159ebn\u00fd majetek po\u0159\u00eddit \u2013 bu\u010f pou\u017eije svoje vlastn\u00ed &#8230;<\/p>\n","protected":false},"author":14,"featured_media":2306,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[90],"class_list":["post-2305","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-financni-leasing"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2305","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2305"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2305\/revisions"}],"predecessor-version":[{"id":10207,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2305\/revisions\/10207"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2306"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}