{"id":2473,"date":"2025-03-12T14:25:53","date_gmt":"2025-03-12T13:25:53","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/dan-z-prodeje-auta-uzivaneho-osvc-take-pro-soukrome-ucely-z-pohledu-zakona-o-danich-z-prijmu\/"},"modified":"2025-03-12T14:25:55","modified_gmt":"2025-03-12T13:25:55","slug":"dan-z-prodeje-auta-uzivaneho-osvc-take-pro-soukrome-ucely-z-pohledu-zakona-o-danich-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/dan-z-prodeje-auta-uzivaneho-osvc-take-pro-soukrome-ucely-z-pohledu-zakona-o-danich-z-prijmu\/","title":{"rendered":"Da\u0148 z prodeje auta OSV\u010c vyu\u017e\u00edvan\u00e9 i soukrom\u011b z pohledu z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f"},"content":{"rendered":"<p>P\u0159i zdan\u011bn\u00ed p\u0159\u00edjmu z\u00a0prodeje auta mus\u00edme zkoumat nejenom to, zda dan\u00e9 auto je \u010di bylo v\u00a0obchodn\u00edm majetku, ale tak\u00e9 to, zda kdy\u017e u\u017e auto v\u00a0obchodn\u00edm majetku bylo, tak zda jezdilo pouze firemn\u011b \u010di takt\u00e9\u017e pro soukrom\u00e9 \u00fa\u010dely.<\/p>\n<p>Hned v\u00a0\u00favodu si \u0159ekn\u011bme, \u017ee se v\u00a0na\u0161em \u010dl\u00e1nku nebudeme zab\u00fdvat situac\u00ed, kdy poplatn\u00edk &#8211; fyzick\u00e1 osoba &#8211; vede \u00fa\u010detnictv\u00ed, ale pouze da\u0148ovou evidenci, kter\u00e1 je legislativn\u011b ukotvena v\u00a0z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le tak\u00e9 jen \u201eZDP\u201c).<\/p>\n<p>Pro n\u00e1zornost si zkoumanou problematiku rozd\u011bl\u00edme do jednotliv\u00fdch etap \u201e\u017eivota\u201c automobilu. Zjednodu\u0161en\u011b se jedn\u00e1 o tyto \u201e\u017eivotn\u00ed\u201c etapy:<\/p>\n<ul>\n<li>po\u0159\u00edzen\u00ed auta,<\/li>\n<li>u\u017e\u00edv\u00e1n\u00ed vozidla a<\/li>\n<li>vy\u0159azen\u00ed auta z\u00a0d\u016fvodu jeho prodeje.<\/li>\n<\/ul>\n<h2>Po\u0159\u00edzen\u00ed auta do podnik\u00e1n\u00ed<\/h2>\n<h3>Koup\u011b auta &#8211; jak\u00e9 je hranice vstupn\u00ed ceny<\/h3>\n<p>V\u00a0praxi nej\u010dast\u011bj\u0161\u00edm zp\u016fsobem nabyt\u00ed vozidla je jeho \u00faplatn\u00e9 po\u0159\u00edzen\u00ed \u2013 n\u00e1kup. Dlouh\u00e1 l\u00e9ta jsme m\u011bli v\u00a0ZDP uvedeno, \u017ee aby se jednalo u movit\u00fdch v\u011bc\u00ed \u2013 kam pat\u0159\u00ed tak\u00e9 automobil &#8211; o hmotn\u00fd majetek, musela jeho po\u0159izovac\u00ed cena b\u00fdt vy\u0161\u0161\u00ed ne\u017e 40\u00a0000 K\u010d. V\u00a0sou\u010dasn\u00e9 dob\u011b je <strong>hranice pro hmotn\u00fd majetek stanovena v\u00a0ZDP ve v\u00fd\u0161i 80\u00a0000 K\u010d.<\/strong><\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, na co nezapomenout v\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kupni-smlouva-na-auto-a-co-dalsiho-si-pohlidat-pri-porizeni-vozidla-do-podnikani\/\">kupn\u00ed smlouv\u011b na auto<\/a>.<\/p>\n<h3>Za\u0159azen\u00ed automobilu do obchodn\u00edho majetku &#8211; ano \u010di ne<\/h3>\n<p>Po n\u00e1kupu vozidla zb\u00fdv\u00e1 rozhodnout, zda nov\u011b po\u0159\u00edzen\u00fd majetek za\u0159adit do <strong>obchodn\u00edho majetku<\/strong> \u010di nikoliv. Vzhledem k\u00a0tomu, \u017ee po\u0159izovac\u00ed cena auta nen\u00ed zanedbatelnou polo\u017ekou v\u00a0rozpo\u010dtu OSV\u010c, lze vcelku logicky doj\u00edt k\u00a0z\u00e1v\u011bru, \u017ee pokud OSV\u010c bude cht\u00edt da\u0148ov\u011b uplatnit odpisy auta, v\u00fddaje na opravy a \u00fadr\u017ebu, v\u00fddaje na pohonn\u00e9 hmoty, tak nebude m\u00edt jinou mo\u017enost, ne\u017e automobil za\u0159adit do obchodn\u00edho majetku.<\/p>\n<p>Za\u0159azen\u00edm do obchodn\u00edho majetku se rozum\u00ed jeho <strong>zaevidov\u00e1n\u00ed v\u00a0r\u00e1mci da\u0148ov\u00e9 evidence<\/strong> tzn. vytvo\u0159it <strong>kartu majetku<\/strong>.<\/p>\n<p>Na tomto m\u00edst\u011b bych se zastavil u OSV\u010c, kter\u00e1 nevede da\u0148ovou evidenci, ale v\u00fddaje uplat\u0148uje pau\u0161\u00e1lem, kter\u00fd m\u016f\u017ee \u010dinit 30 %, 40 %, 60 % \u010di 80 % z\u00a0dosa\u017een\u00fdch p\u0159\u00edjm\u016f. OSV\u010c uplat\u0148uj\u00edc\u00ed pau\u0161\u00e1ln\u00ed v\u00fddaje <strong>nevede da\u0148ovou evidenci a tak nem\u016f\u017ee m\u00edt obchodn\u00ed majetek. <\/strong>Koneckonc\u016f by to ani ned\u00e1valo smysl, proto\u017ee v\u00a0r\u00e1mci <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausalni-vydaje-na-dopravu\/\">pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f<\/a> jsou uplatn\u011bny v\u0161echny v\u00fddaje a to v\u010detn\u011b odpis\u016f.<\/p>\n<p>Skute\u010dnost, zda je automobil za\u0159azen do obchodn\u00edho majetku \u010di nikoli, m\u00e1 dopady do p\u0159\u00edpadn\u00e9ho osvobozen\u00ed p\u0159\u00edjmu z\u00a0prodeje majetku. Kdy\u017e je majetek za\u0159azen do obchodn\u00edho majetku, je t\u00edmto \u00fakonem osvobozen\u00ed v\u00fdznamn\u011b omezeno.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6505\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/10\/jenny-ueberberg-jI6rCVv9IFk-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h3>U\u017e\u00edv\u00e1n\u00ed auta<\/h3>\n<p>Nyn\u00ed tedy uva\u017eujme pouze variantu, \u017ee je <strong>automobil hmotn\u00fdm majetkem a je za\u0159azen do obchodn\u00edho majetku<\/strong>.<\/p>\n<h3>Da\u0148ov\u00e9 odpisy<\/h3>\n<p>Po zaevidov\u00e1n\u00ed majetku v\u00a0da\u0148ov\u00e9 evidenci se poplatn\u00edk \u2013 OSV\u010c \u2013 rozhodne o zp\u016fsobu odpisov\u00e1n\u00ed. Pro auta po\u0159\u00edzen\u00e1 v\u00a0letech 2020 a 2021 a za podm\u00ednky, \u017ee je prvn\u00edm odpisovatelem, lze vybrat z\u00a0t\u011bchto odpis\u016f:<\/p>\n<p><strong>a) rovnom\u011brn\u00e9 odpisy<\/strong><\/p>\n<p>Doba odpisov\u00e1n\u00ed trv\u00e1 standardn\u011b 5 let, v\u00a0prvn\u00edm roce odpisov\u00e1n\u00ed je sazba 11 % ze vstupn\u00ed ceny majetku, v\u00a0dal\u0161\u00edch letech je to 22,25 %. Odpisy jsou ro\u010dn\u00ed.<\/p>\n<p><strong>b) zrychlen\u00e9 odpisy<\/strong><\/p>\n<p>Doba odpisov\u00e1n\u00ed je takt\u00e9\u017e standardn\u011b 5 let, jako u rovnom\u011brn\u00fdch odpis\u016f, s\u00a0t\u00edm rozd\u00edlem, \u017ee v\u00a0prvn\u00edch letech jsou odpisy vy\u0161\u0161\u00ed a ke konci se sni\u017euj\u00ed. Odpisy jsou op\u011bt ro\u010dn\u00ed.<\/p>\n<p><strong>c) mimo\u0159\u00e1dn\u00e9 odpisy<\/strong><\/p>\n<p>Mimo\u0159\u00e1dn\u00e9 odpisy se t\u00fdkaj\u00ed pouze \u201enov\u00e9ho\u201c majetku po\u0159\u00edzen\u00e9ho v\u00a0letech 2020 \u010di 2021. Jedn\u00e1 se o da\u0148ov\u011b zaj\u00edmavou alternativu, proto\u017ee nov\u00fd automobil se do v\u00fddaj\u016f dostane b\u011bhem 24 m\u011bs\u00edc\u016f a to tak, \u017ee za prvn\u00edch 12 m\u011bs\u00edc\u016f jde do v\u00fddaj\u016f 60 % vstupn\u00ed ceny a v\u00a0druh\u00fdch 12 m\u011bs\u00edc\u00edch zbyl\u00fdch 40%. Mimo\u0159\u00e1dn\u00e9 odpisy se po\u010d\u00edtaj\u00ed nikoliv jako ro\u010dn\u00ed, ale m\u011bs\u00ed\u010dn\u00ed. Poplatn\u00edk za\u010d\u00edn\u00e1 odpisovat od m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, kdy byl majetek zaevidov\u00e1n do obchodn\u00edho majetku. Mimo\u0159\u00e1dn\u00e9 odpisy nelze p\u0159eru\u0161it na rozd\u00edl od rovnom\u011brn\u00fdch a zrychlen\u00fdch.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP:<\/strong> P\u0159e\u010dt\u011bte si, na co si d\u00e1t pozor u <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/nakup-firemniho-auta-na-co-si-dat-pozor-u-danovych-a-ucetnich-odpisu\/\">da\u0148ov\u00fdch a \u00fa\u010detn\u00edch odpis\u016f<\/a> b\u011bhem n\u00e1kupu firemn\u00edho auta.<\/p>\n<\/div>\n<h3>U\u017e\u00edv\u00e1n\u00ed auta tak\u00e9 k\u00a0soukrom\u00fdm \u00fa\u010del\u016fm<\/h3>\n<p>Pokud doch\u00e1z\u00ed k\u00a0u\u017e\u00edv\u00e1n\u00ed auta jak k\u00a0podnikatelsk\u00e9 \u010dinnosti tak tak\u00e9 k\u00a0soukrom\u00fdm \u00fa\u010del\u016fm, mus\u00ed OSV\u010c kr\u00e1tit ve\u0161ker\u00e9 v\u00fddaje s\u00a0autem spojen\u00e9 \u2013 odpisy, opravy, pohonn\u00e9 hmoty, pojistn\u00e9. <strong>Kr\u00e1cen\u00edm se rozum\u00ed, \u017ee pom\u011brn\u00e1 \u010d\u00e1st v\u00fddaj\u016f na soukrom\u00e9 pou\u017eit\u00ed nen\u00ed da\u0148ov\u011b \u00fa\u010dinn\u00fdm v\u00fddajem (nesni\u017euje z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f).<\/strong><\/p>\n<p>Nejvhodn\u011bj\u0161\u00edm krit\u00e9riem pro zji\u0161t\u011bn\u00ed v\u00fd\u0161e kr\u00e1cen\u00ed je nepochybn\u011b <a href=\"https:\/\/money.cz\/vlastnosti\/kniha-jizd-s3\/\"><strong>kniha j\u00edzd<\/strong><\/a><strong>, <\/strong>ze kter\u00e9 je patrno kolik kilometr\u016f bylo ujeto pro podnik\u00e1n\u00ed a kolik kilometr\u016f pro soukrom\u00e9 \u00fa\u010dely<strong>.<\/strong><\/p>\n<p>Pe\u010dliv\u00fd \u010dten\u00e1\u0159 ur\u010dit\u011b nam\u00edtne, \u017ee ne v\u017edy je pro \u00fa\u010dely kr\u00e1cen\u00ed pot\u0159eba kniha j\u00edzd. Ano, jedn\u00e1 se o situaci, kdy jsou uplat\u0148ov\u00e1ny <strong>pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu. <\/strong>M\u00edsto standardn\u00edch 5\u00a0000 K\u010d m\u011bs\u00ed\u010dn\u011b na jedno auto, se uplatn\u00ed tzv. <strong>kr\u00e1cen\u00e9 pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu ve v\u00fd\u0161i 4\u00a0000 K\u010d.<\/strong><\/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\/2473\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Podnikejte bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k 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=\"S6\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2473\">\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>Prodej auta<\/h3>\n<p>Ur\u010dit\u011b nej\u010dast\u011bj\u0161\u00edm zp\u016fsobem, jak se \u201ezbavit\u201c automobilu je jeho prodej. P\u0159\u00edjem z\u00a0prodeje standardn\u011b podl\u00e9h\u00e1 zdan\u011bn\u00ed dani z\u00a0p\u0159\u00edjm\u016f. Pokud by se majetek <strong>prod\u00e1val p\u0159\u00edmo z\u00a0obchodn\u00edho majetku, podl\u00e9h\u00e1 tento p\u0159\u00edjem krom\u011b dan\u011b z\u00a0p\u0159\u00edjm\u016f tak\u00e9 pojistn\u00e9mu na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. <\/strong><\/p>\n<p>Vhodnou da\u0148ovou optimalizac\u00ed m\u016f\u017ee b\u00fdt to, \u017ee dojde p\u0159ed prodejem auta k\u00a0jeho <strong>vy\u0159azen\u00ed z\u00a0obchodn\u00edho majetku <\/strong>a n\u00e1sledn\u00fd p\u0159\u00edjem z\u00a0prodeje je zat\u00ed\u017een ji\u017e <strong>pouze dani z\u00a0p\u0159\u00edjm\u016f<\/strong> a nikoliv zdravotn\u00edmu a soci\u00e1ln\u00edmu poji\u0161t\u011bn\u00edm.<\/p>\n<p>No a jak je to tedy se zdan\u011bn\u00edm p\u0159\u00edjmu z\u00a0prodeje automobilu, kdy\u017e byl tento automobil pou\u017e\u00edv\u00e1n krom\u011b podnik\u00e1n\u00ed tak\u00e9 k\u00a0soukrom\u00fdm \u00fa\u010del\u016fm? Odpov\u011b\u010f nalezneme v\u00a0ustanoven\u00ed \u00a7 23 odst. 4 p\u00edsm. e) ZDP, podle kter\u00e9ho se <strong>do z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f nezahrnuj\u00ed p\u0159\u00edjmy, kter\u00e9 odpov\u00eddaj\u00ed v\u00fddaj\u016fm, je\u017e nemohly b\u00fdt v\u00a0minulosti uplatn\u011bny.<\/strong><\/p>\n<p>Pokud tedy v\u00a0minulosti nemohly b\u00fdt z\u00a0d\u016fvodu pou\u017eit\u00ed auta pro soukrom\u00e9 \u00fa\u010dely celkov\u00e9 odpisy, tak v\u00a0okam\u017eiku prodeje se o v\u00fd\u0161i neuplatn\u011bn\u00fdch odpis\u016f sni\u017euje p\u0159\u00edjem obdr\u017een\u00fd od kupuj\u00edc\u00edho p\u0159i prodeji auta. Tuto skute\u010dnost si m\u016f\u017eeme uk\u00e1zat na p\u0159\u00edkladech.<\/p>\n<h2>Praktick\u00fd p\u0159\u00edklad po\u0159\u00edzen\u00ed automobilu OSV\u010c pouze pro podnikatelskou \u010dinnost<\/h2>\n<p>Pan Karel si jako \u017eivnostn\u00edk po\u0159\u00eddil automobil ve v\u00fd\u0161i 500\u00a0000 K\u010d, kter\u00fd za\u0159adil do obchodn\u00edho majetku.\u00a0 Automobil byl vyu\u017e\u00edv\u00e1n pouze pro podnikatelskou \u010dinnost, z\u00a0tohoto d\u016fvodu uplat\u0148oval do da\u0148ov\u00fdch v\u00fddaj\u016f odpisy a ve\u0161ker\u00e9 dal\u0161\u00ed v\u00fddaje s\u00a0automobilem spojen\u00e9 ve v\u00fd\u0161i 100 %.<\/p>\n<p>Po \u0161esti letech u\u017e\u00edv\u00e1n\u00ed se rozhodl, \u017ee automobil prod\u00e1. Poda\u0159ilo se mu sehnat kupce, kter\u00e9mu jej prodal za 250\u00a0000 K\u010d. V\u00a0okam\u017eiku prodeje bylo vozidlo ji\u017e pln\u011b odeps\u00e1no, tak\u017ee m\u011blo <strong>nulovou da\u0148ovou z\u016fstatkovou cenu<\/strong>.<\/p>\n<p>Z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f z\u00a0prodeje \u010dinil pln\u00fdch 250\u00a0000 K\u010d.<\/p>\n<h2>Praktick\u00fd p\u0159\u00edklad po\u0159\u00edzen\u00ed automobilu OSV\u010c tak\u00e9 pro soukrom\u00e9 vyu\u017eit\u00ed<\/h2>\n<p>Ve druh\u00e9m p\u0159\u00edkladu si uk\u00e1\u017eeme, jak\u00fd bude z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f v\u00a0situaci, kdy pan Karel pou\u017e\u00edv\u00e1 firemn\u00ed automobil tak\u00e9 pro soukrom\u00e9 \u00fa\u010dely a to ve v\u00fd\u0161i 25 %. Ostatn\u00ed parametry jsou toto\u017en\u00e9 jako v\u00a0p\u0159\u00edkladu 1.<\/p>\n<p>Celkov\u00e9 neuplatn\u011bn\u00e9 da\u0148ov\u00e9 odpisy \u010dinily 125\u00a0000 K\u010d (25 % z 500\u00a0000 K\u010d). Tyto neuplatn\u011bn\u00e9 odpisy sni\u017euj\u00ed dosa\u017een\u00e9 p\u0159\u00edjmy z\u00a0prodeje.<\/p>\n<p>Z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob \u010din\u00ed 125\u00a0000 K\u010d (250\u00a0000 K\u010d \u2013 125\u00a0000 K\u010d). Oproti situaci demonstrovan\u00e9 v\u00a0p\u0159\u00edkladu 1 je z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f ni\u017e\u0161\u00ed o \u010d\u00e1stku p\u016fvodn\u011b neuplatn\u011bn\u00fdch odpis\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159i zdan\u011bn\u00ed p\u0159\u00edjmu z\u00a0prodeje auta mus\u00edme zkoumat nejenom to, zda dan\u00e9 auto je \u010di bylo v\u00a0obchodn\u00edm majetku, ale tak\u00e9 to, zda kdy\u017e u\u017e auto v\u00a0obchodn\u00edm &#8230;<\/p>\n","protected":false},"author":14,"featured_media":2475,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[91,51,92,54],"class_list":["post-2473","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-danovy-vydaj","tag-fyzicka-osoba","tag-nedanovy-vydaj","tag-samostatna-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2473","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=2473"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2473\/revisions"}],"predecessor-version":[{"id":6080,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2473\/revisions\/6080"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2475"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}