{"id":2564,"date":"2022-01-06T07:00:00","date_gmt":"2022-01-06T07:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/daneni-prijatych-daru-v-neziskovych-organizacich-je-orisek-ukazeme-vam-jak-na-to\/"},"modified":"2024-09-10T13:58:01","modified_gmt":"2024-09-10T11:58:01","slug":"daneni-prijatych-daru-v-neziskovych-organizacich-je-orisek-ukazeme-vam-jak-na-to","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/daneni-prijatych-daru-v-neziskovych-organizacich-je-orisek-ukazeme-vam-jak-na-to\/","title":{"rendered":"Dan\u011bn\u00ed p\u0159ijat\u00fdch dar\u016f v neziskov\u00fdch organizac\u00edch je o\u0159\u00ed\u0161ek. Uk\u00e1\u017eeme v\u00e1m, jak na to"},"content":{"rendered":"<h2>P\u0159ijat\u00e9 dary<\/h2>\n<p>Dar je obecn\u011b vn\u00edm\u00e1n nejen jako p\u0159edm\u011bt \u010di finan\u010dn\u00ed \u010d\u00e1stka, ale tak\u00e9 jako slu\u017eba. Z\u00e1kladn\u00ed podstatou daru je bez\u00faplatn\u00e9 p\u0159eveden\u00ed z d\u00e1rce na obdarovan\u00e9ho. Poskytnut\u00fd dar m\u00e1 i pro d\u00e1rce, kter\u00fd je fyzickou osobou v\u00fdhodu v\u00a0tom, \u017ee lze uplatnit dle \u00a7 15, odst. 1 z\u00e1kona \u010d. 586\/1992 Sb. Z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b o tyto dary a\u017e do v\u00fd\u0161e 30 %. V\u00a0p\u0159\u00edpad\u011b pr\u00e1vnick\u00e9 osoby se \u0159\u00edd\u00edme \u00a7 20, odst. 8, je\u017e stanovuje rovn\u011b\u017e mo\u017enost sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b o tyto poskytnut\u00e9 dary do v\u00fd\u0161e 30 %. My se ov\u0161em soust\u0159ed\u00edme na dary nikoliv z\u00a0pozice d\u00e1rce, ale z\u00a0pozice obdarovan\u00e9ho (p\u0159\u00edjemce daru).<\/p>\n<h2>Jakou formou lze dar poskytnout?<\/h2>\n<p>V\u00a0prvn\u00ed \u0159ad\u011b je ochota d\u00e1rce dar poskytnou, a to bu\u010f na z\u00e1klad\u011b darovac\u00ed smlouvy nebo \u00fastn\u00ed dohody o poskytnut\u00ed daru na p\u0159\u00edslu\u0161n\u00fd \u00fa\u010det obdarovan\u00e9ho. Pokud d\u00e1rce nechce poskytnout dar na z\u00e1klad\u011b darovac\u00ed smlouvy a chce z\u016fstat v\u00a0anonymit\u011b je t\u0159eba tuto volbu respektovat. V\u011bt\u0161inou se jedn\u00e1 o d\u00e1rce z\u00a0\u0159ad fyzick\u00fdch osob, kter\u00e9 nemaj\u00ed z\u00e1jem o zve\u0159ejn\u011bn\u00ed sv\u00fdch osobn\u00edch \u00fadaj\u016f (pozn. zve\u0159ejn\u011bn\u00ed v\u00a0na\u0161em p\u0159\u00edpad\u011b znamen\u00e1 uveden\u00ed ve V\u00fdro\u010dn\u00ed zpr\u00e1v\u011b nebo v\u00a0P\u0159\u00edloze k\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce). V\u00a0p\u0159\u00edpad\u011b pr\u00e1vnick\u00fdch osob se zpravidla setk\u00e1v\u00e1me s\u00a0formou daru podlo\u017een\u00e9ho darovac\u00ed smlouvou, d\u00edky n\u00ed\u017e je mo\u017en\u00e9 uplatnit sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b pr\u00e1vnick\u00fdch osob.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed p\u0159ijat\u00e9ho daru<\/h2>\n<p>O darech \u00fa\u010dtujeme ve chv\u00edli, kdy dar obdr\u017e\u00edme na \u00fa\u010det \u010di do poklady v\u00a0p\u0159\u00edpad\u011b finan\u010dn\u00edch dar\u016f, anebo datem p\u0159ijet\u00ed daru v\u00a0p\u0159\u00edpad\u011b v\u011bcn\u00fdch dar\u016f \u010di slu\u017eeb, nebo\u0165 dar nepodl\u00e9h\u00e1 pr\u00e1vn\u00edm n\u00e1rok\u016fm a nelze jej tedy jak\u00fdmkoliv zp\u016fsobem pr\u00e1vn\u011b vym\u00e1hat. Dar lze vyu\u017e\u00edt nap\u0159\u00edklad na kryt\u00ed provozn\u00edch n\u00e1klad\u016f, person\u00e1ln\u00edch n\u00e1klad\u016f, dofinancov\u00e1n\u00ed investi\u010dn\u00edch projekt\u016f a podobn\u011b. St\u011b\u017eejn\u00edm \u00fa\u010dtem pro \u00fa\u010dtov\u00e1n\u00ed o darech je \u00fa\u010det <strong>682 \u2013 P\u0159ijat\u00e9 dary<\/strong>, <strong>90 \u2013 Vlastn\u00ed jm\u011bn\u00ed<\/strong> v\u00a0p\u0159\u00edpad\u011b daru na investice \u010di <strong>91 \u2013 Fondy<\/strong>. Pokud je ke konci zda\u0148ovac\u00edho obdob\u00ed z\u016fstatek na \u00fa\u010dtu <strong>90 \u2013 Vlastn\u00ed jm\u011bn\u00ed<\/strong> je v\u017edy osvobozen\u00fdm pln\u011bn\u00edm z\u00a0pohledu dan\u011b z\u00a0p\u0159\u00edjm\u016f. V\u00a0p\u0159\u00edpad\u011b z\u016fstatku na \u00fa\u010dtu <strong>91 \u2013 Fondy<\/strong> k\u00a031. 12. dan\u00e9ho roku se rozhodujeme, zda tyto dary budou osvobozeny \u010di nikoliv. V\u00a0p\u0159\u00edpad\u011b, \u017ee se rozhodneme tyto z\u016fstatky neosvobozovat od dan\u011b z\u00a0p\u0159\u00edjm\u016f pak je p\u0159i\u010dteme k\u00a0da\u0148ov\u00e9mu z\u00e1kladu dan\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed a zdan\u00edme dan\u00ed z\u00a0p\u0159\u00edjm\u016f. I v\u00a0tomto p\u0159\u00edpad\u011b mus\u00edme u \u00fa\u010dtu <strong>91 &#8211; Fondy<\/strong> vytvo\u0159it analytick\u00e9 \u00fa\u010dty, \u010di jin\u00e1 t\u0159\u00edd\u00edc\u00ed krit\u00e9ria, abychom v\u00a0n\u00e1sleduj\u00edc\u00edm roce n\u00e1klady, kter\u00fdmi budeme pokr\u00fdvat tyto zdroje dok\u00e1zali spr\u00e1vn\u011b identifikovat z\u00a0d\u016fvodu zdan\u011bn\u00ed, z\u00e1rove\u0148 p\u0159edejdeme op\u011btovn\u00e9mu zdan\u011bn\u00ed ji\u017e u\u017eit\u00fdch finan\u010dn\u00edch prost\u0159edk\u016f a vylou\u010d\u00edme ji\u017e realizovan\u00e9 n\u00e1klady ze z\u00e1kladu dan\u011b.<\/p>\n<p>Pokud se rozhodneme osvobodit tato p\u0159ijat\u00e1 pln\u011bn\u00ed \u2013 dary \u2013 postupujeme stejn\u00fdm zp\u016fsobem jako v\u00a0p\u0159\u00edpad\u011b neosvobozen\u00e9ho pln\u011bn\u00ed, tedy vytvo\u0159en\u00edm analytick\u00fdch \u00fa\u010dt\u016f a dal\u0161\u00edch t\u0159\u00edd\u00edc\u00edch krit\u00e9ri\u00ed. V\u00a0tomto p\u0159\u00edpad\u011b se n\u00e1m da\u0148ov\u00fd z\u00e1klad v\u00a0dan\u00e9m roce nezv\u00fd\u0161\u00ed o tyto z\u016fstatky. V\u00a0n\u00e1sleduj\u00edc\u00edm obdob\u00ed \u010di obdob\u00edch je v\u017edy vedeme jako dary osvobozen\u00e9. \u00da\u010dtov\u00e1n\u00ed o darech si uk\u00e1\u017eeme na ilustra\u010dn\u00edch p\u0159\u00edkladech.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7108\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/01\/joel-muniz-BErJJL_KsjA-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<p><em>Firma ABC s.r.o. darovala neziskov\u00e9 organizaci XYZ finan\u010dn\u00ed dar ve v\u00fd\u0161i 150.000 K\u010d. Smlouva byla podeps\u00e1na dne 31.10.2021 ob\u011bma stranami. Firma ABC s.r.o. po\u017eaduje po d\u00e1rci \u00fa\u010detn\u00ed sestavu o \u00fa\u010dtov\u00e1n\u00ed daru a vyu\u017eit\u00ed \u00fa\u010delu daru. Finan\u010dn\u00ed dar je poskytnut na kryt\u00ed provozn\u00edch n\u00e1klad\u016f.\u00a0 Finan\u010dn\u00ed prost\u0159edky byly p\u0159ips\u00e1ny na \u00fa\u010det obdarovan\u00e9ho 5.11.2021. P\u0159ijat\u00fd finan\u010dn\u00ed dar spad\u00e1 do kategorie neosvobozen\u00e9ho pln\u011bn\u00ed a je pln\u011b vyu\u017eit v\u00a0roce 2021. Organizace se nad\u00e1le rozhodla vyu\u017e\u00edt finan\u010dn\u00ed dar na kryt\u00ed n\u00e1sleduj\u00edc\u00edch provozn\u00edch n\u00e1klad\u016f:<\/em><\/p>\n<ul>\n<li><em>N\u00e1kup po\u010d\u00edta\u010de 30.000 K\u010d<\/em><\/li>\n<li><em>Pokryt\u00ed n\u00e1klad\u016f za spot\u0159ebovanou elektrickou energii ve v\u00fd\u0161i 40.000 K\u010d<\/em><\/li>\n<li><em>Pokryt\u00ed n\u00e1klad\u016f za spot\u0159ebovan\u00e9 dod\u00e1vky plynu 60.000 K\u010d<\/em><\/li>\n<li><em>Pokryt\u00ed n\u00e1klad\u016f za spot\u0159ebovan\u00e9 dod\u00e1vky vody 20.000 K\u010d<\/em><\/li>\n<\/ul>\n<p>Neziskov\u00e1 organizace \u00fa\u010dtuje o p\u0159ijat\u00e9m finan\u010dn\u00edm daru dne 5.11.2021 na z\u00e1klad\u011b bankovn\u00edho v\u00fdpisu, a to \u00fa\u010detn\u00edm z\u00e1pisem:<\/p>\n<ul>\n<li>11.2021 VB\u00da 150.000 K\u010d 221.xx\/682.xx; \u010dinnost ABC<\/li>\n<\/ul>\n<p>\u00da\u010dtov\u00e1n\u00ed provozn\u00edch n\u00e1klad\u016f:<\/p>\n<ul>\n<li>11.2021 FAP 30.000 K\u010d 501.xx\/321.xx; \u010dinnost ABC<\/li>\n<li>11.2021 FAP 40.000 K\u010d 502.xx\/321.xx; \u010dinnost ABC<\/li>\n<li>11.2021 FAP 60.000 K\u010d 502.xx\/321.xx; \u010dinnost ABC<\/li>\n<li>11.2021 FAP 20.000 K\u010d 502.xx\/321.xx; \u010dinnost ABC<\/li>\n<\/ul>\n<p>\u00da\u010detn\u00ed sestavu snadno vytiskneme d\u00edky vyu\u017eit\u00ed pomocn\u00e9ho symbolu \u010dinnosti. \u00da\u010del daru, kryt\u00ed provozn\u00edch n\u00e1klad\u016f, je napln\u011bn. Jsou tedy spln\u011bny podm\u00ednky \u00fa\u010delu daru.<\/p>\n<p><em>Fyzick\u00e1 osoba Josef D\u00e1rce daroval neziskov\u00e9 organizaci XYZ finan\u010dn\u00ed dar ve v\u00fd\u0161i 150.000 K\u010d. D\u00e1rce nevy\u017eadoval smlouvu o daru. Finan\u010dn\u00ed prost\u0159edky byly p\u0159ips\u00e1ny na \u00fa\u010det obdarovan\u00e9ho 5.11.2021.\u00a0 Organizace se rozhodla vyu\u017e\u00edt \u010d\u00e1st finan\u010dn\u00edho daru v\u00a0roce 2021 ve v\u00fd\u0161i 50.<\/em>000 K\u010d<em> na kryt\u00ed mzdov\u00fdch n\u00e1klad\u016f a kryt\u00ed provozn\u00edch n\u00e1klad\u016f 100.000 K\u010d vyu\u017eije v\u00a0roce 2022. Dar je klasifikov\u00e1n jako dar neosvobozen\u00fd.<\/em><\/p>\n<p>Neziskov\u00e1 organizace \u00fa\u010dtuje o p\u0159ijat\u00e9m finan\u010dn\u00edm daru dne 5.11.2021 na z\u00e1klad\u011b bankovn\u00edho v\u00fdpisu, a to \u00fa\u010detn\u00edm z\u00e1pisem:<\/p>\n<ul>\n<li>11.2021 VB\u00da 150.000 K\u010d 221.xx\/911.xx; \u010dinnost JD<\/li>\n<\/ul>\n<p>K\u00a030.11.2021 vytvo\u0159\u00ed organizace intern\u00ed doklad na mzdov\u00e9 n\u00e1klady ve v\u00fd\u0161i 50.000 K\u010d, kter\u00e9 budou financov\u00e1ny z\u00a0poskytnut\u00e9ho finan\u010dn\u00edho daru.<\/p>\n<ul>\n<li>11.2021 ID 37.369 K\u010d\u00a0\u00a0 521.xx\/331.xx; \u010dinnost JD<\/li>\n<\/ul>\n<p>30.11.2021 ID\u00a0\u00a0\u00a0\u00a0\u00a0 12.631 K\u010d\u00a0\u00a0 524.xx\/331.xx, \u010dinnost JD<\/p>\n<ul>\n<li>11.2021 ID 50.000 K\u010d\u00a0\u00a0 911.xx\/648.xx; \u010dinnost JD<\/li>\n<\/ul>\n<p>Z\u00a0\u00fa\u010detn\u00edho z\u00e1pisu je patrn\u00e9, \u017ee jsme vyu\u017eili \u010d\u00e1st finan\u010dn\u00edho daru a zbytek z\u016fst\u00e1v\u00e1 na \u00fa\u010dtu 911.xx, kde mus\u00edme analytickou \u010d\u00e1st b\u00fdt schopni dob\u0159e identifikovat vzhledem k\u00a0faktu, \u017ee se jedn\u00e1 o z\u016fstatek na \u00fa\u010dtu 911.xx neosvobozen\u00fd. To znamen\u00e1, \u017ee o z\u016fstatek ve v\u00fd\u0161i 100.000 K\u010d zv\u00fd\u0161\u00edme z\u00e1klad dan\u011b v\u00a0roce 2021 a zdan\u00edme dani z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p>V\u00a0roce 2022 z\u016fstatek finan\u010dn\u00edho daru ve v\u00fd\u0161i 100.000 K\u010d organizace vyu\u017eije op\u011bt na provozn\u00ed n\u00e1klady v\u00a0celkov\u00e9 v\u00fd\u0161i z\u016fstatku.<\/p>\n<ul>\n<li>2.2022 ID \u00a0\u00a0100.000 K\u010d\u00a0 911.xx\/648.xx; \u010dinnost JD<\/li>\n<li>2.2022 FAP 100.000 K\u010d\u00a0 518.xx\/321.xx; \u010dinnost JD<\/li>\n<\/ul>\n<p>Z\u00a0\u00fa\u010detn\u00edch z\u00e1pis\u016f je jasn\u00e9, \u017ee organizace finan\u010dn\u00ed dar \u010d\u00e1ste\u010dn\u011b vyu\u017eila v\u00a0roce 2021, pln\u011b v\u00a0roce 2022 a v\u011brn\u011b zobrazuje jednotliv\u00e9 proveden\u00e9 operace. Z\u00a0pohledu z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f se jedn\u00e1 o dar neosvobozen\u00fd a zdan\u011bn\u00fd v\u00a0p\u0159edch\u00e1zej\u00edc\u00edm \u00fa\u010detn\u00edm obdob\u00ed. N\u00e1klad i v\u00fdnos v\u00a0roce 2022 vylou\u010d\u00edme ze zda\u0148ov\u00e1n\u00ed.<\/p>\n<p><em>Fyzick\u00e1 osoba Josef D\u00e1rce daroval neziskov\u00e9 organizaci XYZ finan\u010dn\u00ed dar ve v\u00fd\u0161i 150.000 K\u010d. D\u00e1rce nevy\u017eadoval smlouvu o daru a cht\u011bl z\u016fstat v\u00a0anonymit\u011b. Finan\u010dn\u00ed prost\u0159edky byly p\u0159ips\u00e1ny na \u00fa\u010det obdarovan\u00e9ho 5.11.2021.\u00a0 Organizace se rozhodla vyu\u017e\u00edt finan\u010dn\u00ed dar v\u00a0roce 2022 na kryt\u00ed provozn\u00edch n\u00e1klad\u016f a vyu\u017eila osvobozen\u00ed finan\u010dn\u00edho daru v\u00a0roce 2021.<\/em><\/p>\n<p>Neziskov\u00e1 organizace \u00fa\u010dtuje o p\u0159ijat\u00e9m finan\u010dn\u00edm daru dne 5.11.2021 na z\u00e1klad\u011b bankovn\u00edho v\u00fdpisu, a to \u00fa\u010detn\u00edm z\u00e1pisem:<\/p>\n<p>5.11.2021 VB\u00da 150.000 K\u010d\u00a0\u00a0 221.xx\/911.xx; \u010dinnost 123<\/p>\n<p>O \u00fa\u010detn\u00edm p\u0159\u00edpadu v\u00edme, \u017ee na \u00fa\u010dtu 911.xx \u010dinnost 123 je \u00fa\u010dtov\u00e1no o finan\u010dn\u00edm daru, kter\u00fd je osvobozen\u00fd. Je pot\u0159ebn\u00e9 v\u011bd\u011bt, zda tento dar skute\u010dn\u011b vyu\u017eijeme cel\u00fd v\u00a0roce 2022 a dle toho uzp\u016fsobit i p\u0159\u00edslu\u0161n\u00e9 analytick\u00e9 \u00fa\u010dty 911.xx, nap\u0159. p\u0159i\u0159ad\u00edme analytiku 21, tedy podoba \u00fa\u010dtu bude 911.21, kdy v\u00edme, \u017ee analytick\u00e9 ozna\u010den\u00ed 21 ur\u010duje rok p\u0159ijet\u00ed daru a z\u00e1rove\u0148 finan\u010dn\u00ed dar identifikuje jako osvobozen\u00fd.<\/p>\n<p>Pakli\u017ee v\u00a0roce 2022 nevyu\u017eijeme cel\u00fd finan\u010dn\u00ed dar jako zdroj kryt\u00ed provozn\u00edch n\u00e1klad\u016f a m\u00e1me na fondu 911.21 z\u016fstatek k\u00a031.12.2022, provedeme inventarizaci rozv\u00e1\u017en\u00e9ho \u00fa\u010dtu, dle platn\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f, a v\u00a0roce 2023 dar vyu\u017eijeme jako zdroj kryt\u00ed. Jsme schopni v\u011brn\u011b identifikovat dan\u00fd \u00fa\u010detn\u00ed z\u00e1pis na z\u00e1klad\u011b analytick\u00e9ho \u00fa\u010dtu fondu a \u010dinnosti.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-vest-ucetnictvi-neziskovych-organizaci\/\">jak v\u00e9st \u00fa\u010detnictv\u00ed u neziskov\u00fdch organizac\u00ed<\/a>.<\/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\/2564\">\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\/2564\">\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>Z\u00e1v\u011br<\/h2>\n<p>Neexistuje \u017e\u00e1dn\u00fd p\u0159\u00edm\u00ed n\u00e1stroj, kter\u00fd n\u00e1m ur\u010d\u00ed, zda dar osvobodit \u010di nikoliv. Jedinou v\u00fdjimkou jsou dary na po\u0159\u00edzen\u00ed investic a d\u011bdictv\u00ed, kter\u00e9 jsou v\u017edy osvobozen\u00fdm pln\u011bn\u00edm. V\u00a0ostatn\u00edch p\u0159\u00edpadech je rozhodnut\u00ed v\u00fdhradn\u011b na \u00fa\u010detn\u00ed jednotce, kter\u00e1 zv\u00e1\u017e\u00ed ve\u0161ker\u00e1 pozitiva a negativa plynouc\u00ed z\u00a0osvobozen\u00e9ho \u010di neosvobozen\u00e9ho bez\u00faplatn\u00e9ho pln\u011bn\u00ed a t\u00edm i dopad do da\u0148ov\u00fdch povinnost\u00ed v\u00a0p\u0159\u00edpad\u011b platby dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159ijat\u00e9 dary Dar je obecn\u011b vn\u00edm\u00e1n nejen jako p\u0159edm\u011bt \u010di finan\u010dn\u00ed \u010d\u00e1stka, ale tak\u00e9 jako slu\u017eba. Z\u00e1kladn\u00ed podstatou daru je bez\u00faplatn\u00e9 p\u0159eveden\u00ed z d\u00e1rce na &#8230;<\/p>\n","protected":false},"author":18,"featured_media":2566,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,38],"tags":[253,202,250],"class_list":["post-2564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-neziskove-organizace","tag-dary","tag-podvojne-ucetnictvi","tag-verejne-prospesny-poplatnik"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2564","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\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2564"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2564\/revisions"}],"predecessor-version":[{"id":15405,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2564\/revisions\/15405"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2566"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}