{"id":2450,"date":"2021-10-07T06:00:00","date_gmt":"2021-10-07T06:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/najem-nemovitosti-z-pohledu-dph-v-roce-2021\/"},"modified":"2023-02-01T15:06:22","modified_gmt":"2023-02-01T14:06:22","slug":"najem-nemovitosti-z-pohledu-dph-v-roce-2021","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/najem-nemovitosti-z-pohledu-dph-v-roce-2021\/","title":{"rendered":"N\u00e1jem nemovitost\u00ed z pohledu DPH v roce 2021"},"content":{"rendered":"<p>Na prvn\u00ed pohled se m\u016f\u017ee jevit, \u017ee pr\u00e1vn\u00ed \u00faprava uplatn\u011bn\u00ed dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty u n\u00e1jmu nemovit\u00fdch v\u011bc\u00ed, kter\u00e1 nabyla \u00fa\u010dinnosti 1. ledna 2021, nen\u00ed diametr\u00e1ln\u011b odli\u0161n\u00e1 od \u00fapravy platn\u00e9 do konce roku 2020 a \u017ee n\u00e1m tedy jej\u00ed aplikace nep\u0159inese \u017e\u00e1dn\u00e9 v\u011bt\u0161\u00ed probl\u00e9my. P\u0159i \u201edruh\u00e9m\u201c pohledu v\u0161ak zjist\u00edme, \u017ee je tomu pr\u00e1v\u011b naopak.<\/p>\n<p>Pro lep\u0161\u00ed orientaci a pochopen\u00ed zkouman\u00e9 problematiky nebude na \u0161kodu si p\u0159ipomenout p\u016fvodn\u00ed pr\u00e1vn\u00ed \u00fapravu roku 2020 a teprve pot\u00e9 si vysv\u011btl\u00edme zm\u011bny, kter\u00e9 plat\u00ed od 1. ledna 2021.<\/p>\n<h2>Pr\u00e1vn\u00ed \u00faprava n\u00e1jmu nemovitost\u00ed v&nbsp;roce 2020<\/h2>\n<p>Do konce roku 2020 byly z&nbsp;pohledu ZDPH t\u0159i kategorie n\u00e1jm\u016f nemovit\u00fdch v\u011bc\u00ed.<\/p>\n<h3>1. Zdan\u011bn\u00e9 n\u00e1jmy<\/h3>\n<p>DPH podl\u00e9haj\u00ed tyto n\u00e1jmy nemovitost\u00ed:<\/p>\n<p>a)&nbsp;kr\u00e1tkodob\u00e9ho n\u00e1jmu nemovit\u00e9 v\u011bci,<br \/>\nb)&nbsp;poskytnut\u00ed ubytovac\u00edch slu\u017eeb,<br \/>\nc)&nbsp;n\u00e1jmu prostor a m\u00edst k parkov\u00e1n\u00ed vozidel,<br \/>\nd)&nbsp;n\u00e1jmu bezpe\u010dnostn\u00edch schr\u00e1nek,<br \/>\ne)&nbsp;n\u00e1jmu stroj\u016f nebo jin\u00fdch upevn\u011bn\u00fdch za\u0159\u00edzen\u00ed.<\/p>\n<h3>2. Osvobozen\u00ed od DPH jsou tyto n\u00e1jmy<\/h3>\n<p>Druhou skupinou n\u00e1jm\u016f jsou n\u00e1jmy ostatn\u00edch nemovit\u00fdch v\u011bc\u00ed, kter\u00e9 nejsou uvedeny v&nbsp;p\u0159ede\u0161l\u00e9m bod\u011b (ad 1.).&nbsp; Tyto n\u00e1jmy jsou od DPH osvobozen\u00e9, av\u0161ak pl\u00e1tce dan\u011b <strong>nem\u00e1 n\u00e1rok na odpo\u010det u vstup\u016f<\/strong>, kter\u00e9 se v\u00e1\u017e\u00ed k&nbsp;najat\u00fdm nemovitostem. Jedn\u00e1 se o obecn\u00e9 pravidlo.<\/p>\n<h3>3. Fakultativn\u011b zdan\u011bn\u00e9 n\u00e1jmy<\/h3>\n<p>Podle ZDPH se pl\u00e1tce mohl rozhodnout, \u017ee n\u00e1jmy uveden\u00e9 v&nbsp;p\u0159ede\u0161l\u00e9m bod\u011b (ad 2.) podrob\u00ed zdan\u011bn\u00ed. Aby mohl pl\u00e1tce n\u00e1jem nemovit\u00fdch v\u011bc\u00ed zdanit, musely b\u00fdt spln\u011bny tyto dv\u011b podm\u00ednky:<\/p>\n<ul>\n<li>n\u00e1jemce musel b\u00fdt pl\u00e1tce dan\u011b a<\/li>\n<li>n\u00e1jemce musel nemovit\u00e9 v\u011bci pou\u017e\u00edvat pro svoji ekonomickou \u010dinnost.<\/li>\n<\/ul>\n<p>Ekonomick\u00fdm d\u016fvodem pro rozhodnut\u00ed pronaj\u00edmatele zda\u0148ovat n\u00e1jem nemovit\u00e9 v\u011bci je pr\u00e1v\u011b v&nbsp;tom, \u017ee do\u0161lo k \u201eodblokov\u00e1n\u00ed\u201c nemo\u017enosti uplatnit DPH na vstupu.<\/p>\n<h2>Pr\u00e1vn\u00ed \u00faprava n\u00e1jmu nemovitost\u00ed v&nbsp;roce 2021<\/h2>\n<p>P\u0159i porovn\u00e1n\u00ed pr\u00e1vn\u00ed \u00fapravy roku 2021 s&nbsp;rokem 2020 zjist\u00edme, \u017ee u prvn\u00edch dvou skupin n\u00e1jm\u016f k&nbsp;\u017e\u00e1dn\u00e9 zm\u011bn\u011b nedo\u0161lo. Nen\u00ed tedy pot\u0159eba je zkoumat.<\/p>\n<p>U t\u0159et\u00ed skupiny &#8211; fakultativn\u011b zdan\u011bn\u00fdch n\u00e1jm\u016f \u2013 v\u0161ak do\u0161lo ke zm\u011bn\u011b. St\u00e1le plat\u00ed ony dv\u011b podm\u00ednky, \u017ee n\u00e1jemce mus\u00ed b\u00fdt pl\u00e1tce a tento n\u00e1jemce pou\u017eije najat\u00e9 nemovit\u00e9 v\u011bci ke sv\u00e9 ekonomick\u00e9 \u010dinnosti, nicm\u00e9n\u011b <strong>p\u0159ibyla podm\u00ednka t\u0159et\u00ed, kter\u00e1 ur\u010dit\u00e9 nemovit\u00e9 v\u011bci z&nbsp;mo\u017enosti zdanit jejich n\u00e1jem vylu\u010duje.<\/strong> A zde je pr\u00e1v\u011b ten nejv\u011bt\u0161\u00ed aplika\u010dn\u00ed probl\u00e9m \u2013 z\u00e1konod\u00e1rce se zde nevyj\u00e1d\u0159il zcela p\u0159esn\u011b a jasn\u011b, kter\u00e9 nemovit\u00e9 v\u011bci jsou z&nbsp;re\u017eimu fakultativn\u00edho zdan\u011bn\u00ed vylou\u010deny.<\/p>\n<p><strong>Nemovit\u00e9 v\u011bci vylou\u010den\u00e9 z&nbsp;mo\u017enosti zdan\u011bn\u00ed<\/strong> jejich n\u00e1jmu jsou podle ZDPH tyto:<\/p>\n<p>a)&nbsp;stavby rodinn\u00e9ho domu podle pr\u00e1vn\u00edch p\u0159edpis\u016f upravuj\u00edc\u00edch katastr nemovitost\u00ed,<br \/>\nb)&nbsp;obytn\u00e9ho prostoru,<br \/>\nc)&nbsp;jednotky, kter\u00e1 nezahrnuje nebytov\u00fd prostor jin\u00fd ne\u017e gar\u00e1\u017e, sklep nebo komoru,<br \/>\nd)&nbsp;stavby, v n\u00ed\u017e je alespo\u0148 60 % podlahov\u00e9 plochy t\u00e9to stavby nebo \u010d\u00e1sti stavby, je-li pronaj\u00edm\u00e1na tato \u010d\u00e1st, tvo\u0159eno obytn\u00fdm prostorem,<br \/>\ne)&nbsp;pozemku, jeho\u017e sou\u010d\u00e1st\u00ed je stavba rodinn\u00e9ho domu, obytn\u00fd prostor nebo stavba podle p\u00edsmene d), s n\u00ed\u017e je tento pozemek pronaj\u00edm\u00e1n,<br \/>\nf)&nbsp;pr\u00e1va stavby, jeho\u017e sou\u010d\u00e1st\u00ed je stavba rodinn\u00e9ho domu nebo stavba podle p\u00edsmene d), s n\u00ed\u017e je pr\u00e1vo stavby pronaj\u00edm\u00e1no.<\/p>\n<p>Spole\u010dn\u00fdm znakem nemovitost\u00ed, kter\u00e9 jsou vylou\u010den\u00e9 z&nbsp;mo\u017enosti zdanit jejich n\u00e1jem, je to, \u017ee se jedn\u00e1 o <strong>nemovitosti ur\u010den\u00e9 k&nbsp;trval\u00e9mu bydlen\u00ed<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6204\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/09\/pexels-andrea-piacquadio-3760067-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\"><\/p>\n<h3>Obytn\u00fd prostor<\/h3>\n<p>Jev\u00ed se, \u017ee nejv\u011bt\u0161\u00edm probl\u00e9mem je spr\u00e1vn\u011b posoudit pojem \u201eobytn\u00fd prostor\u201c. ZDPH tento pojem definuje v \u00a7 48 odst. 4:<\/p>\n<p>\u201eObytn\u00fdm prostorem se pro \u00fa\u010dely dan\u011b z p\u0159idan\u00e9 hodnoty rozum\u00ed byt nebo jin\u00fd soubor m\u00edstnost\u00ed, pop\u0159\u00edpad\u011b jednotliv\u00e1 obytn\u00e1 m\u00edstnost, kter\u00e9 sv\u00fdm stavebn\u011b technick\u00fdm uspo\u0159\u00e1d\u00e1n\u00edm a vybaven\u00edm odpov\u00eddaj\u00ed po\u017eadavk\u016fm na trval\u00e9 bydlen\u00ed a jsou k tomuto \u00fa\u010delu ur\u010deny.\u201c<\/p>\n<h3>Informace GF\u0158<\/h3>\n<p>Mezi odbornou ve\u0159ejnost\u00ed vznikaly diskuze, jak se k&nbsp;definici obytn\u00e9ho prostoru postavit, zda je rozhoduj\u00edc\u00ed faktick\u00e9 vyu\u017eit\u00ed nemovit\u00e9 v\u011bci \u010di z\u00e1pis v&nbsp;katastru nebo kolauda\u010dn\u00ed rozhodnut\u00ed. Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed k&nbsp;tomu vydalo stanovisko &#8211; Informace \u010dj. 73456\/20\/7100-20116-050485 (d\u00e1le jen \u201eInformace GF\u0158\u201c). V&nbsp;Informaci GF\u0158 se do\u010dteme, \u017ee je rozhoduj\u00edc\u00ed z\u00e1pis v&nbsp;katastru nemovitost\u00ed. A to nejen pro problematiku osvobozen\u00ed n\u00e1jmu ale tak\u00e9 pro \u00fa\u010dely sazeb DPH p\u0159i stavebn\u00edch prac\u00edch \u010di p\u0159i dod\u00e1n\u00ed (p\u0159evodu) nemovit\u00fdch v\u011bc\u00ed.<\/p>\n<p>P\u0159ikl\u00e1n\u00edm se k&nbsp;n\u00e1zoru, \u017ee pro ur\u010den\u00ed zda se jedn\u00e1 \u010di nejedn\u00e1 o obytn\u00fd prostor, nen\u00ed rozhoduj\u00edc\u00ed jeho faktick\u00e9 (subjektivn\u00ed) u\u017e\u00edv\u00e1n\u00ed \u2013 a tady se shoduji s&nbsp;n\u00e1zorem uveden\u00fdm v&nbsp;Informaci GF\u0158. Rozhoduj\u00edc\u00edm krit\u00e9riem je \u00fa\u010del u\u017e\u00edv\u00e1n\u00ed nemovit\u00e9 v\u011bci uveden\u00fd v kolauda\u010dn\u00edm rozhodnut\u00ed. Naopak GF\u0158 uv\u00e1d\u00ed, \u017ee je rozhoduj\u00edc\u00ed informace z&nbsp;katastru. Za situace, kdy je rozd\u00edl mezi kolauda\u010dn\u00edm rozhodnut\u00edm a z\u00e1pisem v&nbsp;katastru se domn\u00edv\u00e1m, \u017ee rozhoduje kolauda\u010dn\u00ed rozhodnut\u00ed, nebo\u0165 se jedn\u00e1 o rozhodnut\u00ed. Naproti tomu z\u00e1pis v&nbsp;katastru rozhodnut\u00edm nen\u00ed.<\/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\/2450\">\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\/2450\">\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<h3>P\u0159echodn\u00e1 ustanoven\u00ed<\/h3>\n<p>A jak je to s&nbsp;p\u0159echodn\u00fdmi ustanoven\u00edmi? \u017d\u00e1dn\u00e1 speci\u00e1ln\u00ed nejsou a v&nbsp;Informaci GF\u0158 je uvedeno, \u017ee tedy nov\u00e1 pr\u00e1vn\u00ed \u00faprava se mus\u00ed aplikovat i na smlouvy uzav\u0159en\u00e9 p\u0159ed 1. lednem 2021.<\/p>\n<p>V&nbsp;praxi to samoz\u0159ejm\u011b m\u016f\u017ee p\u0159in\u00e9st probl\u00e9my za situace, kdy se p\u016fvodn\u011b pronaj\u00edmatel dohodl s&nbsp;n\u00e1jemcem na tom, \u017ee n\u00e1jem obytn\u00e9ho prostoru bude zat\u00ed\u017een DPH a k&nbsp;1. lednu 2021 nedo\u0161lo ke zm\u011bn\u011b smlouvy ohledn\u011b uplat\u0148ov\u00e1n\u00ed DPH. Pokud byl p\u016fvodn\u00ed n\u00e1jem ve v\u00fd\u0161i 100 a k&nbsp;tomu bylo do konce roku 2020 smluvn\u011b uplat\u0148ovan\u00e9 z\u00e1konn\u00e9 DPH, pak vznik\u00e1 ot\u00e1zka, co s&nbsp;t\u00edmto letos ji\u017e \u201enez\u00e1konn\u00fdm DPH\u201c a to jak na stran\u011b pronaj\u00edmatele, tak u n\u00e1jemce.<\/p>\n<p>No, a pokud jste v&nbsp;pozici pronaj\u00edmatele a v\u00fd\u0161e popsan\u00e1 zm\u011bna se v\u00e1s t\u00fdk\u00e1, nesm\u00edte opomenout tak\u00e9 prov\u00e9st p\u0159\u00edpadnou \u00fapravu odpo\u010dtu u pronaj\u00edman\u00e9 nemovit\u00e9 v\u011bci. Samoz\u0159ejm\u011b s&nbsp;negativn\u00edm ekonomick\u00fdm dopadem.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na prvn\u00ed pohled se m\u016f\u017ee jevit, \u017ee pr\u00e1vn\u00ed \u00faprava uplatn\u011bn\u00ed dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty u n\u00e1jmu nemovit\u00fdch v\u011bc\u00ed, kter\u00e1 nabyla \u00fa\u010dinnosti 1. ledna 2021, nen\u00ed diametr\u00e1ln\u011b &#8230;<\/p>\n","protected":false},"author":14,"featured_media":2452,"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":[65,97,123,237],"class_list":["post-2450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-nemovity-majetek","tag-odpocet-dane","tag-zdanitelne-plneni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2450","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=2450"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2450\/revisions"}],"predecessor-version":[{"id":8573,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2450\/revisions\/8573"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2452"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}