{"id":2567,"date":"2022-01-07T07:00:00","date_gmt":"2022-01-07T07:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/pripravte-se-na-danove-priznani-pravnickych-osob-v-roce-2021\/"},"modified":"2023-02-01T15:06:11","modified_gmt":"2023-02-01T14:06:11","slug":"pripravte-se-na-danove-priznani-pravnickych-osob-v-roce-2021","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/pripravte-se-na-danove-priznani-pravnickych-osob-v-roce-2021\/","title":{"rendered":"Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pr\u00e1vnick\u00fdch osob v roce 2021: jak se p\u0159ipravit?"},"content":{"rendered":"<h2>Hmotn\u00fd movit\u00fd majetek a jeho technick\u00e9 zhodnocen\u00ed<\/h2>\n<p>V\u00a0prv\u00e9 \u0159ad\u011b doch\u00e1z\u00ed ke zv\u00fd\u0161en\u00ed hranice vstupn\u00ed ceny pro za\u0159azen\u00ed vyjmenovan\u00fdch hmotn\u00fdch majetkov\u00fdch slo\u017eek z \u010d\u00e1stky K\u010d 40.000,&#8211; na \u010d\u00e1stku K\u010d 80.000,&#8211;, co\u017e nov\u011b plat\u00ed i v\u00a0p\u0159\u00edpad\u011b jejich technick\u00e9ho zhodnocen\u00ed.<\/p>\n<p>P\u0159ipome\u0148me si, \u017ee z\u00a0hlediska \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f je u vyjmenovan\u00fdch hmotn\u00fdch majetkov\u00fdch slo\u017eek stanoven\u00ed vstupn\u00ed ceny pro za\u0159azen\u00ed do kategorie dlouhodob\u00e9ho hmotn\u00e9ho majetku definov\u00e1no vnitropodnikovou sm\u011brnic\u00ed t\u00e9 kter\u00e9 \u00fa\u010detn\u00ed jednotky. Z\u00a0\u00fa\u010detn\u00edho hlediska u t\u011bchto majetkov\u00fdch slo\u017eek nen\u00ed tedy v\u00fd\u0161e vstupn\u00ed ceny definov\u00e1na v\u00a0absolutn\u00ed v\u00fd\u0161i z\u00e1konem \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen Zo\u00da), ani Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb., n\u00fdbr\u017e rozhodnut\u00edm podnikatelsk\u00e9ho subjektu \u2013 \u00fa\u010detn\u00ed jednotky. Ta respektuje p\u0159i sv\u00e9m stanoven\u00ed vstupn\u00ed ceny z\u00e1sadu v\u011brn\u00e9ho a poctiv\u00e9ho zobrazen\u00ed skute\u010dnosti v\u00a0\u00fa\u010detnictv\u00ed. Jin\u00fdmi slovy, automatick\u00e9 \u201ep\u0159eb\u00edr\u00e1n\u00ed\u201c vstupn\u00ed hranice K\u010d 80.000,&#8211; dle ZDP do vnitropodnikov\u00e9 sm\u011brnice nemus\u00ed v\u017edy odpov\u00eddat v\u011brn\u00e9mu a poctiv\u00e9mu obrazu reality.<\/p>\n<h2>Nehmotn\u00fd majetek<\/h2>\n<p>Z\u00a0hlediska ZDP doch\u00e1z\u00ed k\u00a0vypu\u0161t\u011bn\u00ed kategorie nehmotn\u00e9ho majetku. To znamen\u00e1, \u017ee nehmotn\u00fd majetek je nov\u011b posuzov\u00e1n podle \u00fa\u010detn\u00edch p\u0159edpis\u016f. Pokud se v\u0161ak jedn\u00e1 o osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 s\u00a0da\u0148ovou evidenc\u00ed, u nich v\u00a0oblasti nehmotn\u00e9ho majetku ke zm\u011bn\u011b nedoch\u00e1z\u00ed, proto\u017ee o zaplacen\u00e9m nehmotn\u00e9m majetku a jeho technick\u00e9m zhodnocen\u00ed eviduj\u00ed p\u0159\u00edmo do da\u0148ov\u011b \u00fa\u010dinn\u00fdch v\u00fddaj\u016f i nad\u00e1le, jako tomu bylo dle pr\u00e1vn\u00ed \u00fapravy doposud.<\/p>\n<p>Na tomto m\u00edst\u011b si vzpome\u0148me, \u017ee ji\u017e v\u00a0d\u00e1vn\u00fdch letech (2001 a\u017e 2003) jsme se nach\u00e1zeli v\u00a0t\u00e9to situaci. Nehmotn\u00fd majetek nebyl tenkr\u00e1t rovn\u011b\u017e definov\u00e1n da\u0148ov\u00fdmi p\u0159edpisy a \u00fapravu pro dlouhodob\u00fd nehmotn\u00fd majetek jsme nach\u00e1zeli pouze v\u00a0\u00fa\u010detn\u00edch p\u0159edpisech. Z\u00e1sadn\u00ed je, \u017ee pro tyto \u201estar\u00e9\u201c nehmotn\u00e9 majetkov\u00e9 slo\u017eky dle p\u0159echodn\u00e9ho ustanoven\u00ed z\u00e1kona, pou\u017e\u00edv\u00e1me pr\u00e1vn\u00ed \u00fapravu roku, z\u00a0nich\u017e tyto nehmotn\u00e9 majetkov\u00e9 slo\u017eky poch\u00e1zely.<\/p>\n<p>Rovn\u011b\u017e si osv\u011b\u017eme informaci, \u017ee pokud se dle ZDP nejedn\u00e1 o \u201emajetek\u201c, av\u0161ak jedn\u00e1 se o n\u011bj dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f, st\u00e1v\u00e1 se \u00fa\u010detn\u00ed odpis v\u00a0p\u0159\u00edpad\u011b drobn\u00e9ho dlouhodob\u00e9ho majetku da\u0148ov\u011b \u00fa\u010dinn\u00fdm n\u00e1kladem z\u00a0hlediska ZDP, pokud jsou spln\u011bny dal\u0161\u00ed z\u00e1konn\u00e9 podm\u00ednky pro da\u0148ovou uznatelnost. Nelze tedy \u0159\u00edci, \u017ee \u201e\u00fa\u010detn\u00ed odpisy se rovnaj\u00ed odpis\u016fm da\u0148ov\u00fdm\u201c, n\u00fdbr\u017e \u017ee \u201e\u00fa\u010detn\u00ed odpisy se st\u00e1vaj\u00ed da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem dle ZDP\u201c \u2013 a to pouze za spln\u011bn\u00ed dal\u0161\u00edch z\u00e1konn\u00fdch podm\u00ednek, kter\u00e9 se v\u00e1\u017e\u00ed k\u00a0da\u0148ov\u00e9 uznatelnosti n\u00e1klad\u016f dle ZDP.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7113\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/01\/arisa-chattasa-0LaBRkmH4fM-unsplash-1024x576.jpg\" alt=\"\" width=\"1024\" height=\"576\" \/><\/p>\n<h2>Mimo\u0159\u00e1dn\u00e9 odpisy<\/h2>\n<p>Rovn\u011b\u017e doch\u00e1z\u00ed k\u00a0novelizaci ustanoven\u00ed o takzvan\u00fdch <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-ucetni-a-mimoradne-odpisy-2021\/\">mimo\u0159\u00e1dn\u00fdch odpisec<\/a>h. Jedn\u00e1 se o nov\u00fd hmotn\u00fd movit\u00fd majetek za\u0159azen\u00fd v\u00a0prvn\u00ed a druh\u00e9 odpisov\u00e9 skupin\u011b dle P\u0159\u00edlohy \u010d. 1 ZDP, kter\u00fd byl po\u0159\u00edzen v\u00a0obdob\u00ed od 1. 1. 2020 do 31. 12. 2021. Pokud je poplatn\u00edk prvn\u00edm odpisovatelem tohoto majetku, m\u016f\u017ee jej odepsat rovnom\u011brn\u011b bez p\u0159eru\u0161en\u00ed v\u00fdrazn\u011b rychleji \u2013 v\u00a0p\u0159\u00edpad\u011b hmotn\u00e9ho majetku za\u0159azen\u00e9ho v\u00a0prvn\u00ed odpisov\u00e9 skupin\u011b a spl\u0148uj\u00edc\u00edho z\u00e1konn\u00e9 podm\u00ednky, se jedn\u00e1 o dobu dvan\u00e1cti m\u011bs\u00edc\u016f. V\u00a0p\u0159\u00edpad\u011b druh\u00e9 odpisov\u00e9 skupiny se jedn\u00e1 o dobu dvaceti \u010dty\u0159 m\u011bs\u00edc\u016f, p\u0159i\u010dem\u017e b\u011bhem prvn\u00edch dvan\u00e1cti m\u011bs\u00edc\u016f se rovnom\u011brn\u011b odep\u00ed\u0161e \u0161edes\u00e1t procent vstupn\u00ed ceny, v\u00a0dal\u0161\u00edch dvan\u00e1cti m\u011bs\u00edc\u00edch \u010dty\u0159icet procent vstupn\u00ed ceny.<\/p>\n<p>P\u0159ipome\u0148me, \u017ee \u00a7 30a ZDP existuje v\u00a0z\u00e1kon\u011b ji\u017e od roku 2009. P\u016fvodn\u011b byl aplikov\u00e1n pro vyjmenovan\u00e9 hmotn\u00e9 movit\u00e9 majetkov\u00e9 slo\u017eky, po\u0159\u00edzen\u00e9 od 1. 1. 2009 do 30. 6. 2010. Nyn\u00ed bylo ustanoven\u00ed paragrafov\u00e9ho zn\u011bn\u00ed upraveno pro zda\u0148ovac\u00ed obdob\u00ed roku 2020 a 2021.<\/p>\n<p>I kdy\u017e se tedy jedn\u00e1 o jednu z\u00a0kategori\u00ed tzv. m\u011bs\u00ed\u010dn\u00edch \u010dasov\u00fdch da\u0148ov\u00fdch odpis\u016f, nen\u00ed \u00a7 30a ZDP k\u00a0pou\u017eit\u00ed definov\u00e1n na povinn\u00e9m principu. Pokud podnikatelsk\u00fd subjekt nehodl\u00e1 vyu\u017e\u00edt pro v\u00fd\u0161e vyjmenovan\u00e9 majetkov\u00e9 slo\u017eky tzv. mimo\u0159\u00e1dn\u00fdch odpis\u016f, z\u016fst\u00e1v\u00e1 u aplikace tzv. ro\u010dn\u00edch da\u0148ov\u00fdch odpis\u016f (rovnom\u011brn\u00fdch nebo zrychlen\u00fdch).<\/p>\n<p>Pro mimo\u0159\u00e1dn\u00e9 odpisy je typick\u00e9, \u017ee jsou spojeny s\u00a0\u0159adou pevn\u011b stanoven\u00fdch pravidel. Majetkov\u00e1 slo\u017eka v\u00a0tomto re\u017eimu da\u0148ov\u00e9ho odpisov\u00e1n\u00ed podl\u00e9h\u00e1 odpis\u016fm po\u010d\u00ednaje kalend\u00e1\u0159n\u00edm m\u011bs\u00edcem, kter\u00fd n\u00e1sleduje po m\u011bs\u00edci za\u0159azen\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed. Da\u0148ov\u00e9 odpisov\u00e1n\u00ed je povinn\u00e9 zah\u00e1jit. Nav\u00edc, da\u0148ov\u00e9 odpisov\u00e1n\u00ed v\u00a0tomto p\u0159\u00edpad\u011b nen\u00ed mo\u017en\u00e9 p\u0159eru\u0161it (na rozd\u00edl od ro\u010dn\u00edho da\u0148ov\u00e9ho odpisov\u00e1n\u00ed rovnom\u011brn\u00e9ho nebo zrychlen\u00e9ho). Kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, v\u00a0jeho\u017e pr\u016fb\u011bhu je doposud neodepsan\u00fd majetek vy\u0159azov\u00e1n, se pro zohledn\u011bn\u00ed da\u0148ov\u00e9ho odpisu je\u0161t\u011b zohledn\u00ed. Da\u0148ov\u00e9 odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru.<\/p>\n<h2>Da\u0148ov\u00e1 ztr\u00e1ta<\/h2>\n<p>K\u00a0velk\u00fdm zm\u011bn\u00e1m doch\u00e1z\u00ed v\u00a0p\u0159\u00edpad\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-a-kdy-lze-zpetne-uplatnit-danovou-ztratu-fyzickych-a-pravnickych-osob\/\">uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty<\/a> jako\u017eto polo\u017eky od\u010ditateln\u00e9 od z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch a pr\u00e1vnick\u00fdch osob. Da\u0148ovou ztr\u00e1tu je mo\u017en\u00e9 zp\u011btn\u011b uplatnit za dv\u011b p\u0159edch\u00e1zej\u00edc\u00ed obdob\u00ed. Rovn\u011b\u017e existuje mo\u017enost poplatn\u00edka vzd\u00e1t se pr\u00e1va na uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty jako\u017eto polo\u017eky od\u010ditateln\u00e9 od z\u00e1kladu dan\u011b ve zda\u0148ovac\u00edch obdob\u00edch n\u00e1sleduj\u00edc\u00edch po obdob\u00ed, za kter\u00e9 byla stanovena. Tyto zm\u011bny v\u00a0oblasti uplat\u0148ov\u00e1n\u00ed da\u0148ov\u00e9 ztr\u00e1ty jsou v\u0161ak spojeny s\u00a0dal\u0161\u00edmi aspekty, kter\u00e9 je nutn\u00e9 prodiskutovat s\u00a0da\u0148ov\u00fdm poradcem nebo d\u016fkladn\u011b nastudovat v\u00a0z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<h2>Pod\u00e1v\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/h2>\n<p>Pro \u00fa\u010dely pod\u00e1v\u00e1n\u00ed \u0159\u00e1dn\u00fdch <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed<\/a> ji\u017e v\u00edme, \u017ee z\u00e1kladn\u00ed lh\u016fta \u010din\u00ed i nad\u00e1le t\u0159i m\u011bs\u00edce po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed, av\u0161ak p\u0159i elektronick\u00e9m zp\u016fsobu pod\u00e1n\u00ed se lh\u016fta prodlu\u017euje na m\u011bs\u00edce \u010dty\u0159i. Prodlou\u017een\u00e1 \u0161estim\u011bs\u00ed\u010dn\u00ed lh\u016fta po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed z\u016fst\u00e1v\u00e1 zachov\u00e1na, pokud podl\u00e9h\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka poplatn\u00edka povinn\u00e9mu auditu nebo pokud da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 da\u0148ov\u00fd poradce. D\u016fle\u017eit\u00e9 je v\u0161ak zd\u016fraznit, \u017ee povinnost ulo\u017eit plnou moc u spr\u00e1vce dan\u011b v\u00a0z\u00e1kladn\u00ed lh\u016ft\u011b je zru\u0161ena.<\/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\/2567\">\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\/2567\">\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>Z\u00e1sadn\u00edmi \u00fapravami pro\u0161la da\u0148ov\u00e1 ustanoven\u00ed z\u00a0hlediska ZDP v\u00a0oblasti hmotn\u00e9ho a nehmotn\u00e9ho majetku. V\u00a0p\u0159\u00edpad\u011b hmotn\u00e9ho movit\u00e9ho majetku byla u vyjmenovan\u00fdch majetkov\u00fdch slo\u017eek nav\u00fd\u0161ena cenov\u00e1 hranice pro za\u0159azen\u00ed majetku do kategorie tzv. hmotn\u00e9ho movit\u00e9ho majetku z\u00a0K\u010d 40.000,&#8211; na K\u010d 80.000,&#8211;. Tot\u00e9\u017e plat\u00ed i pro technick\u00e9 zhodnocen\u00ed t\u00e9to majetkov\u00e9 slo\u017eky.<\/p>\n<p>Rovn\u011b\u017e doch\u00e1z\u00ed ke zru\u0161en\u00ed \u00a7 32a ZDP, tj. \u201evypu\u0161t\u011bn\u00ed\u201c nehmotn\u00e9ho majetku z\u00a0hlediska ZDP. P\u0159i po\u0159\u00edzen\u00ed nehmotn\u00fdch majetkov\u00fdch slo\u017eek od roku 2021 se tedy nejedn\u00e1 o tzv. nehmotn\u00fd majetek z\u00a0hlediska ZDP. Je v\u0161ak nutn\u00e9 i nad\u00e1le testovat, zda se jedn\u00e1 o tzv. dlouhodob\u00fd nehmotn\u00fd majetek dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f. V\u00a0t\u00e9to oblasti je pro n\u00e1s st\u011b\u017eejn\u00ed informace o vstupn\u00ed hranici pro za\u0159azen\u00ed majetkov\u00e9 slo\u017eky do kategorie tzv. dlouhodob\u00e9ho majetku dle intern\u00ed sm\u011brnice \u00fa\u010detn\u00ed jednotky. V\u00a0oblasti osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch, kter\u00e9 nejsou \u00fa\u010detn\u00ed jednotkou, v\u00a0tomto smyslu k\u00a0\u017e\u00e1dn\u00e9 zm\u011bn\u011b nedoch\u00e1z\u00ed. Tyto fyzick\u00e9 osoby, kter\u00e9 nejsou \u00fa\u010detn\u00ed jednotkou, poj\u00edmaj\u00ed zaplacen\u00fd po\u0159\u00edzen\u00fd nehmotn\u00fd majetek (i jeho technick\u00e9 zhodnocen\u00ed) za jednor\u00e1zov\u00fd da\u0148ov\u00fd v\u00fddaj.<\/p>\n<p>V\u00fdznamnou \u00fapravou pro\u0161el \u00a7 30a ZDP, kter\u00fd se t\u00fdk\u00e1 tzv. mimo\u0159\u00e1dn\u00fdch odpis\u016f. Ustanoven\u00ed z\u00e1kona bylo v\u00a0tomto p\u0159\u00edpad\u011b \u201eaktualizov\u00e1no\u201c pro hmotn\u00e9 majetkov\u00e9 slo\u017eky, kter\u00e9 jsou po\u0159\u00edzeny v\u00a0\u010dasov\u00e9m intervalu od 1. 1. 2020 do 31. 12. 2021 a jsou za\u0159azeny do 1. nebo 2. odpisov\u00e9 skupiny dle P\u0159\u00edlohy \u010d. 1 ZDP a spl\u0148uj\u00edc\u00ed dal\u0161\u00ed z\u00e1konem vymezen\u00e9 podm\u00ednky. P\u0159i sou\u010dasn\u00e9m spln\u011bn\u00ed v\u0161ech z\u00e1konn\u00fdch podm\u00ednek je mo\u017en\u00e9 dle \u00a7 30a ZDP tyto majetkov\u00e9 slo\u017eky da\u0148ov\u011b odepsat v\u00fdrazn\u011b rychleji, ne\u017e jak by tomu bylo v\u00a0p\u0159\u00edpad\u011b ro\u010dn\u00edho da\u0148ov\u00e9ho odpisov\u00e1n\u00ed (rovnom\u011brn\u00e9ho nebo zrychlen\u00e9ho).<\/p>\n<p>Pro oblast podm\u00ednek pro uplatn\u011bn\u00ed da\u0148ov\u00fdch ztr\u00e1t doch\u00e1z\u00ed ke dv\u011bma z\u00e1kladn\u00edm novink\u00e1m. Da\u0148ovou ztr\u00e1tu je mo\u017en\u00e9 uplatnit zp\u011btn\u011b za dv\u011b p\u0159edch\u00e1zej\u00edc\u00ed obdob\u00ed a tak\u00e9 existuje mo\u017enost poplatn\u00edka na vzd\u00e1n\u00ed se pr\u00e1va na uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty jako\u017eto polo\u017eky od\u010ditateln\u00e9 od z\u00e1kladu dan\u011b ve zda\u0148ovac\u00edch obdob\u00edch n\u00e1sleduj\u00edc\u00edch po obdob\u00ed, za n\u011b\u017e byla stanovena.<\/p>\n<p>Z\u00a0hlediska procesn\u00ed \u00fapravy ji\u017e pro rok 2021 doch\u00e1z\u00ed k\u00a0prodlou\u017een\u00ed lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f ze t\u0159\u00ed na \u010dty\u0159i m\u011bs\u00edce po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed, pokud je da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1no elektronicky.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hmotn\u00fd movit\u00fd majetek a jeho technick\u00e9 zhodnocen\u00ed V\u00a0prv\u00e9 \u0159ad\u011b doch\u00e1z\u00ed ke zv\u00fd\u0161en\u00ed hranice vstupn\u00ed ceny pro za\u0159azen\u00ed vyjmenovan\u00fdch hmotn\u00fdch majetkov\u00fdch slo\u017eek z \u010d\u00e1stky K\u010d 40.000,&#8211; &#8230;<\/p>\n","protected":false},"author":12,"featured_media":2569,"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":[64,122,88,146],"class_list":["post-2567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-danova-ztrata","tag-danove-odpisy","tag-polozky-odcitatelne-od-zakladu-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2567","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2567"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2567\/revisions"}],"predecessor-version":[{"id":6109,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2567\/revisions\/6109"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2569"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}