{"id":2408,"date":"2025-01-10T16:56:58","date_gmt":"2025-01-10T15:56:58","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-upravit-uplatneny-odpocet-dph-u-automobilu-kdyz-jej-zacnete-pouzivat-pro-soukrome-ucely\/"},"modified":"2025-01-10T17:06:17","modified_gmt":"2025-01-10T16:06:17","slug":"jak-upravit-uplatneny-odpocet-dph-u-automobilu-kdyz-jej-zacnete-pouzivat-pro-soukrome-ucely","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-upravit-uplatneny-odpocet-dph-u-automobilu-kdyz-jej-zacnete-pouzivat-pro-soukrome-ucely\/","title":{"rendered":"Odpo\u010det DPH na auto p\u0159i pou\u017eit\u00ed na soukrom\u00e9 \u00fa\u010dely"},"content":{"rendered":"<p>Pokud se podnikatel stane \u2013 a\u0165 ji\u017e dobrovoln\u011b \u010di povinn\u011b &#8211; <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">pl\u00e1tcem dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty<\/a> p\u0159in\u00e1\u0161\u00ed mu to krom\u011b mnoha povinnost\u00ed tak\u00e9 jednu v\u00fdhodu \u2013 obecn\u011b m\u00e1 n\u00e1rok na odpo\u010det DPH u p\u0159ijat\u00fdch pln\u011bn\u00ed. To znamen\u00e1, \u017ee nakupuje zbo\u017e\u00ed a slu\u017eby od jin\u00fdch pl\u00e1tc\u016f bez DPH, jin\u00fdmi slovy nakupuje levn\u011bji v\u011bt\u0161inou o 21 %.<\/p>\n<p>Podm\u00ednky pro uplatn\u011bn\u00ed odpo\u010dtu jsou stanoven\u00e9 zvl\u00e1\u0161t\u011b v\u00a0\u00a7 72 a \u00a7 73 z\u00e1kona o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le tak\u00e9 jen \u201eZDPH\u201c). Pro \u00fa\u010dely na\u0161eho \u010dl\u00e1nku bych pou\u017eil ur\u010dit\u00e9 zjednodu\u0161en\u00ed \u2013 n\u00e1rok na odpo\u010det vznik\u00e1 tehdy, kdy\u017e je po\u0159\u00edzen\u00e9 pln\u011bn\u00ed pou\u017eito pro ekonomickou \u010dinnost, kter\u00e1 je na v\u00fdstupu zdan\u011bn\u00e1 DPH.<\/p>\n<p>Ekonomickou \u010dinnost\u00ed rozum\u00edme \u2013 op\u011bt zjednodu\u0161en\u011b \u2013 podnikatelskou \u010dinnost pl\u00e1tce. Pokud nap\u0159\u00edklad instalat\u00e9r (pl\u00e1tce DPH) po\u0159izuje dod\u00e1vku, kterou bude pou\u017e\u00edvat ke sv\u00e9mu podnik\u00e1n\u00ed, vznik\u00e1 mu pr\u00e1vo na uplatn\u011bn\u00ed odpo\u010dtu DPH, nebo\u0165 dod\u00e1vka bude pou\u017e\u00edv\u00e1na k\u00a0jeho ekonomick\u00e9 \u010dinnosti. Pokud by si v\u0161ak tent\u00fd\u017e instalat\u00e9r nakoupil osobn\u00ed automobil pro rodinn\u00e9 \u00fa\u010dely, n\u00e1rok na odpo\u010det mu nevznik\u00e1, automobil nen\u00ed pou\u017e\u00edv\u00e1n pro ekonomickou \u010dinnost.<\/p>\n<p>A jak to bude v situaci, kdy v\u00fd\u0161e uveden\u00fd instalat\u00e9r po\u0159\u00edd\u00ed dod\u00e1vku p\u016fvodn\u011b ur\u010denou k podnik\u00e1n\u00ed, zpo\u010d\u00e1tku ji tak\u00e9 k podnik\u00e1n\u00ed pou\u017e\u00edv\u00e1, ale po n\u011bjak\u00e9 dob\u011b ji za\u010dne pou\u017e\u00edvat pro soukrom\u00e9 pot\u0159eby? Jak to bude s p\u016fvodn\u011b uplatn\u011bn\u00fdm odpo\u010dtem dan\u011b z p\u0159idan\u00e9 hodnoty? Poj\u010fme si to vysv\u011btlit.<\/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\/2408\">\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\/2408\">\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>Dlouhodob\u00fd majetek<\/h2>\n<p>Pro dal\u0161\u00ed v\u00fdklad je d\u016fle\u017eit\u00e9 si \u0159\u00edci, co se rozum\u00ed dlouhodob\u00fdm majetkem. Pro \u00fa\u010dely ZDPH je dlouhodob\u00fdm majetkem:<\/p>\n<ul>\n<li>hmotn\u00fd majetek definovan\u00fd z\u00e1konem o dan\u00edch z\u00a0p\u0159\u00edjm\u016f,<\/li>\n<li>nehmotn\u00fd majetek odpisovan\u00fd podle \u00fa\u010detn\u00edch p\u0159edpis\u016f,<\/li>\n<li>pozemek, kter\u00fd je dlouhodob\u00fdm hmotn\u00fdm majetkem podle \u00fa\u010detn\u00edch p\u0159epis\u016f,<\/li>\n<li>technick\u00e9 zhodnocen\u00ed a to jak podle z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, tak podle \u00fa\u010detn\u00edch p\u0159edpis\u016f.<\/li>\n<\/ul>\n<p>Aby se jednalo o dlouhodob\u00fd majetek dle ZDPH mus\u00ed se sou\u010dasn\u011b jednat o obchodn\u00ed majetek, to znamen\u00e1, \u017ee se jedn\u00e1 o majetek, kter\u00fd je pou\u017e\u00edv\u00e1n pro ekonomickou \u010dinnost. Nen\u00ed to tedy majetek, kter\u00fd pl\u00e1tce pou\u017e\u00edv\u00e1 pro svoji osobn\u00ed spot\u0159ebu.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, jak\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kupni-smlouva-na-auto-a-co-dalsiho-si-pohlidat-pri-porizeni-vozidla-do-podnikani\/\">n\u00e1le\u017eitosti mus\u00ed m\u00edt kupn\u00ed smlouva na auto<\/a>.<\/p>\n<h2>Princip \u00fapravy odpo\u010dtu<\/h2>\n<p>Je dobr\u00e9 zd\u016fraznit, \u017ee \u00faprava odpo\u010dtu se t\u00fdk\u00e1 pouze dlouhodob\u00e9ho majetku, kter\u00fd jsme si nadefinovali v\u00fd\u0161e. Net\u00fdk\u00e1 se tedy nap\u0159\u00edklad notebooku za 15 tis. K\u010d.<\/p>\n<p>Princip \u00fapravy odpo\u010dtu spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee pokud byl p\u016fvodn\u011b uplatn\u011bn n\u00e1rok na odpo\u010det v\u00a0souladu s\u00a0ZDPH nap\u0159\u00edklad ve v\u00fd\u0161i 100 % a v\u00a0n\u011bkter\u00e9m z\u00a0n\u00e1sleduj\u00edc\u00edch kalend\u00e1\u0159n\u00edch rok\u016f dojde ke zm\u011bn\u011b ve vyu\u017eit\u00ed dan\u00e9ho majetku spo\u010d\u00edvaj\u00edc\u00ed v\u00a0tom, \u017ee ji\u017e nen\u00ed n\u00e1rok na 100 % odpo\u010det, mus\u00ed pl\u00e1tce upravit p\u016fvodn\u011b uplatn\u011bn\u00fd odpo\u010det.<\/p>\n<p>\u00daprava samoz\u0159ejm\u011b funguje i v\u00a0opa\u010dn\u00e9m p\u0159\u00edpad\u011b, kdy byl p\u016fvodn\u011b uplatn\u011bn odpo\u010det ve v\u00fd\u0161i nap\u0159\u00edklad 50 %, ale n\u00e1sledn\u011b se majetek za\u010dal pou\u017e\u00edvat k\u00a0\u010dinnostem, u kter\u00fdch vznik\u00e1 n\u00e1rok nap\u0159\u00edklad na 90 % odpo\u010det. Zde se nejedn\u00e1 o povinnost \u00fapravy ale o pr\u00e1vo pl\u00e1tce.<\/p>\n<p>\u00daprava odpo\u010dtu DPH se v\u0161ak prov\u00e1d\u00ed pouze za kalend\u00e1\u0159n\u00ed roky, kter\u00e9 spadaj\u00ed do lh\u016fty pro \u00fapravu odpo\u010dtu, kter\u00e1 \u010din\u00ed 5 let a po\u010d\u00edn\u00e1 b\u011b\u017eet kalend\u00e1\u0159n\u00edm rokem, v\u00a0n\u011bm\u017e byl dlouhodob\u00fd majetek po\u0159\u00edzen. V\u00a0p\u0159\u00edpad\u011b staveb, jednotek a jejich technick\u00e9ho zhodnocen\u00ed lh\u016fta prodlou\u017eena na 10 let.<\/p>\n<p>Zm\u011bny v\u00a0rozsahu pou\u017eit\u00ed dlouhodob\u00e9ho majetku se posuzuj\u00ed samostatn\u011b za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed rok, kter\u00fd spad\u00e1 do lh\u016fty pro \u00fapravu odpo\u010dtu.<\/p>\n<p>\u00daprava odpo\u010dtu se prov\u00e1n\u00ed pouze za situace, kdy rozd\u00edl mezi ukazateli n\u00e1roku na odpo\u010det roku po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku a kalend\u00e1\u0159n\u00edho roku, ve kter\u00e9m ke zm\u011bn\u011b pou\u017eit\u00ed majetku doch\u00e1z\u00ed, je v\u011bt\u0161\u00ed ne\u017e 10 procentn\u00edch bod\u016f.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5757\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/08\/pexels-jeshootscom-13861-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Zm\u011bna pou\u017eit\u00ed dlouhodob\u00e9ho majetku<\/h2>\n<p>Uka\u017eme si v\u00fdpo\u010det \u00fapravy odpo\u010dtu na p\u0159\u00edkladu po\u0159\u00edzen\u00e9ho osobn\u00edho automobilu. Spole\u010dnost \u2013 m\u011bs\u00ed\u010dn\u00ed pl\u00e1tce \u2013 po\u0159\u00eddila v srpnu roku 2022 osobn\u00ed automobil v po\u0159izovac\u00ed cen\u011b 1.000.000 + 210.000 DPH. v srpnov\u00e9m p\u0159izn\u00e1n\u00ed si uplatnila 100 %\u00a0 DPH \u2013 210.000 %. Z evidence j\u00edzd bylo patrn\u00e9, \u017ee do konce roku 2022 bylo auto vyu\u017e\u00edv\u00e1no pro ekonomickou \u010dinnost ve v\u00fd\u0161i 100 %.<\/p>\n<p>V roce 2023 byl automobil pou\u017e\u00edv\u00e1n ve v\u00fd\u0161i 97 % pro ekonomickou \u010dinnost. Vzhledem k tomu, \u017ee \u00faprava odpo\u010dtu se prov\u00e1d\u00ed pouze za situace, kdy rozd\u00edl mezi ukazateli n\u00e1roku na odpo\u010det p\u0159es\u00e1hne 10 procentn\u00edch bod\u016f, spole\u010dnost nem\u011bla povinnost upravit n\u00e1rok na odpo\u010det.<\/p>\n<p>V roce 2024 v\u0161ak do\u0161lo k vyu\u017eit\u00ed automobilu pro ekonomickou \u010dinnost pouze ve v\u00fd\u0161i 60 %. Spole\u010dnost je tedy povinn\u00e1 za rok 2024 a to v posledn\u00edm zda\u0148ovac\u00edm obdob\u00ed tedy prosinci 2024 prov\u00e9st n\u00e1sleduj\u00edc\u00ed \u00fapravu odpo\u010dtu:<\/p>\n<p>\u00daprava odpo\u010dtu = 210.000 x (0,6 \u2013 1) \/ 5 = -16.800 K\u010d.<\/p>\n<p>Spole\u010dnost uvede do \u0159. 60 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za prosinec 2024 z\u00e1pornou \u010d\u00e1stku 16.800 K\u010d. O tuto \u010d\u00e1stku sn\u00ed\u017e\u00ed celkov\u00fd odpo\u010det uveden\u00e9 v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/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>Prodej dlouhodob\u00e9ho majetku<\/h2>\n<p>Pokud se budeme zab\u00fdvat prodejem dlouhodob\u00e9ho hmotn\u00e9ho majetku v\u00a0souvislosti se zm\u011bnou pou\u017eit\u00ed majetku, jsou zde dva rozd\u00edly oproti obecn\u00e9 \u00faprav\u011b:<\/p>\n<ul>\n<li>\u00faprava odpo\u010dtu se neprov\u00e1d\u00ed a\u017e v\u00a0posledn\u00edm zda\u0148ovac\u00edm obdob\u00ed kalend\u00e1\u0159n\u00edho roku, kdy k\u00a0prodeji doch\u00e1z\u00ed, ale \u00faprava je provedena ji\u017e ve\u00a0zda\u0148ovac\u00edm obdob\u00ed, kdy k\u00a0prodeji doch\u00e1z\u00ed a<\/li>\n<li>vzhledem k \u201ejednor\u00e1zovosti\u201c prodeje je tam odli\u0161n\u00fd algoritmus v\u00fdpo\u010dtu \u00fapravy odpo\u010dtu.<\/li>\n<\/ul>\n<p>Op\u011bt pova\u017euji za vhodn\u00e9 uk\u00e1zat si problematiku na p\u0159\u00edkladu.<\/p>\n<p>Spole\u010dnost \u2013 m\u011bs\u00ed\u010dn\u00ed pl\u00e1tce \u2013 po\u0159\u00eddila v srpnu 2022 osobn\u00ed automobil v po\u0159izovac\u00ed cen\u011b 1.000.000 + 210.000 DPH. Na z\u00e1klad\u011b kvalifikovan\u00e9ho odhadu byl uplatn\u011bn n\u00e1rok na odpo\u010det ve v\u00fd\u0161i 50 % tzn. bylo uplatn\u011bno pouze 105.000 K\u010d.<\/p>\n<p>V roce 2023 byl automobil pou\u017e\u00edv\u00e1n pro ekonomickou \u010dinnost ve v\u00fd\u0161i 55 % a to podle ujet\u00fdch kilometr\u016f. Proto\u017ee rozd\u00edl oproti uplatn\u011bn\u00e9mu odpo\u010dtu byl do 10 procentn\u00edch bod\u016f, nevznikla povinnost \u00fapravy odpo\u010dtu.<\/p>\n<p>V \u010dervnu roku 2024 do\u0161lo k prodeji automobilu a to v\u010detn\u011b DPH na v\u00fdstupu. Spole\u010dnost je opr\u00e1vn\u011bna prov\u00e9st \u00fapravu odpo\u010dtu a to n\u00e1sleduj\u00edc\u00edm zp\u016fsobem:<\/p>\n<p>\u00daprava odpo\u010dtu = 210.000 x (1 \u2013 0,5) x 3 \/ 5 = 63.000 K\u010d<\/p>\n<p>Spole\u010dnost uvede do \u0159. 60 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za \u010derven 2024 kladnou \u010d\u00e1stku 63.000 K\u010d. O tuto \u010d\u00e1stku si zv\u00fd\u0161\u00ed celkov\u00fd odpo\u010det uveden\u00fd v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pokud se podnikatel stane \u2013 a\u0165 ji\u017e dobrovoln\u011b \u010di povinn\u011b &#8211; pl\u00e1tcem dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty p\u0159in\u00e1\u0161\u00ed mu to krom\u011b mnoha povinnost\u00ed tak\u00e9 jednu v\u00fdhodu \u2013 &#8230;<\/p>\n","protected":false},"author":14,"featured_media":2410,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[220,162,123],"class_list":["post-2408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-fyzicka-osoba-podnikatel","tag-kniha-jizd","tag-odpocet-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2408","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=2408"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2408\/revisions"}],"predecessor-version":[{"id":16255,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2408\/revisions\/16255"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2410"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}