{"id":284,"date":"2013-03-17T22:00:00","date_gmt":"2013-03-17T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/danove-zvyhodneni-na-vyzivovane-dite\/"},"modified":"2023-02-01T15:10:16","modified_gmt":"2023-02-01T14:10:16","slug":"danove-zvyhodneni-na-vyzivovane-dite","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-zvyhodneni-na-vyzivovane-dite\/","title":{"rendered":"Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b"},"content":{"rendered":"<p><strong>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b \u010din\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2012 nezanedbatelnou \u010d\u00e1stku 13.404 K\u010d. Za jak\u00fdch podm\u00ednek lze da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed z\u00edskat, pojedn\u00e1v\u00e1 tento \u010dl\u00e1nek.<!--more--><\/strong><\/p>\n<p><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n<p>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed je polo\u017eka, kter\u00e1 se od\u010d\u00edt\u00e1 a\u017e od vypo\u010dten\u00e9 da\u0148ov\u00e9 povinnosti, nikoliv od z\u00e1kladu dan\u011b, co\u017e je samoz\u0159ejm\u011b pro poplatn\u00edka v\u00fdhodn\u011bj\u0161\u00ed. Z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) klade ur\u010dit\u00e1 omezen\u00ed p\u0159i uplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed:<\/p>\n<ul>\n<li>poplatn\u00edk, kter\u00e9mu byl poskytnut p\u0159\u00edslib investi\u010dn\u00ed pob\u00eddky, n\u00e1rok nem\u00e1,<\/li>\n<li>\u010desk\u00fd nerezident m\u00e1 n\u00e1rok pouze za podm\u00ednky, \u017ee p\u0159\u00edjmy z\u00a0\u010cesk\u00e9 republiky \u010din\u00ed nejm\u00e9n\u011b 90\u00a0% v\u0161ech jeho p\u0159\u00edjm\u016f,<\/li>\n<li>vy\u017eivuje-li d\u00edt\u011b v\u00a0jedn\u00e9 dom\u00e1cnosti v\u00edce poplatn\u00edk\u016f, m\u016f\u017ee jej uplatnit ve zda\u0148ovac\u00edm obdob\u00ed nebo v\u00a0tomt\u00e9\u017e kalend\u00e1\u0159n\u00edm m\u011bs\u00edc zda\u0148ovac\u00edho obdob\u00ed pouze jeden z\u00a0nich.<\/li>\n<\/ul>\n<p>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed lze uplatnit ji\u017e v\u00a0kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, ve kter\u00e9m se d\u00edt\u011b narodilo, nebo ve kter\u00e9m za\u010d\u00edn\u00e1 soustavn\u00e1 p\u0159\u00edprava d\u00edt\u011bte na budouc\u00ed povol\u00e1n\u00ed, anebo ve kter\u00e9m bylo d\u00edt\u011b osvojeno nebo p\u0159evzato do p\u00e9\u010de nahrazuj\u00edc\u00ed p\u00e9\u010di rodi\u010d\u016f na z\u00e1klad\u011b rozhodnut\u00ed p\u0159\u00edslu\u0161n\u00e9ho org\u00e1nu.<\/p>\n<p>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed lze uplatnit t\u0159emi mo\u017en\u00fdmi formami z\u00e1visej\u00edc\u00edmi na v\u00fd\u0161i da\u0148ov\u00e9 povinnosti:<\/p>\n<ul>\n<li><strong>sleva na dani<\/strong> \u2013 z\u00a0v\u00fdsledn\u00e9 dan\u011b v\u011bt\u0161\u00ed ne\u017e 13.404 se ode\u010dte 13.404 K\u010d,<\/li>\n<li><strong>da\u0148ov\u00fdm bonusem<\/strong> \u2013 od v\u00fdsledn\u00e9 dan\u011b ve v\u00fd\u0161i 0 K\u010d se ode\u010dte da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed (=\u00a0z\u00e1porn\u00e1 da\u0148),<\/li>\n<li><strong>kombinac\u00ed slevy na dani a da\u0148ov\u00e9ho bonusu<\/strong> \u2013 od v\u00fdsledn\u00e9 dan\u011b men\u0161\u00ed ne\u017e 13.404 K\u010d se ode\u010dte sleva na dani a\u017e do v\u00fd\u0161e 0 K\u010d a zbytek da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed se \u201ep\u0159eklop\u00ed\u201c do da\u0148ov\u00e9ho bonusu (=z\u00e1porn\u00e9 dan\u011b).<\/li>\n<\/ul>\n<p>Da\u0148ov\u00fd bonus m\u016f\u017ee b\u00fdt uplatn\u011bn, pokud jeho v\u00fd\u0161e \u010din\u00ed alespo\u0148 100 K\u010d, maxim\u00e1ln\u011b v\u0161ak do v\u00fd\u0161e 60.300 K\u010d ro\u010dn\u011b.<\/p>\n<p>Da\u0148ov\u00fd bonus m\u016f\u017ee b\u00fdt uplatn\u011bn pouze za podm\u00ednky, kdy p\u0159\u00edjmy ve zda\u0148ovac\u00edm obdob\u00ed dos\u00e1hly alespo\u0148 \u0161estin\u00e1sobku minim\u00e1ln\u00ed mzdy tzn. 48.000 K\u010d. Do t\u011bchto p\u0159\u00edjm\u016f se v\u0161ak nezapo\u010d\u00edt\u00e1vaj\u00ed tzv. ostatn\u00ed p\u0159\u00edjmy podle \u00a7 10 ZDP, p\u0159\u00edjmy od dan\u011b osvobozen\u00e9 a p\u0159\u00edjmy zdan\u011bn\u00e9 sr\u00e1\u017ekovou dan\u00ed. Dal\u0161\u00edm omezen\u00edm p\u0159i uplatn\u011bn\u00ed da\u0148ov\u00e9ho bonusu je situace, kdy m\u00e1 poplatn\u00edk pouze p\u0159\u00edjmy z\u00a0pron\u00e1jmu a v\u00fddaje p\u0159ev\u00fd\u0161\u00ed p\u0159\u00edjmy z\u00a0pron\u00e1jmu.<\/p>\n<h2>Za vy\u017eivovan\u00e9 d\u00edt\u011b ZDP pova\u017euje:<\/h2>\n<p><em>\u201cZa vy\u017eivovan\u00e9 d\u00edt\u011b poplatn\u00edka se pro \u00fa\u010dely tohoto z\u00e1kona pova\u017euje d\u00edt\u011b vlastn\u00ed, osvojen\u00e9, d\u00edt\u011b v p\u00e9\u010di, kter\u00e1 nahrazuje p\u00e9\u010di rodi\u010d\u016f, d\u00edt\u011b druh\u00e9ho z man\u017eel\u016f a vnuk (vnu\u010dka), pokud jeho (jej\u00ed) rodi\u010de nemaj\u00ed p\u0159\u00edjmy, z nich\u017e by mohli da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplatnit, pokud je<\/em><\/p>\n<ol>\n<li><em>nezletil\u00fdm d\u00edt\u011btem,<\/em><\/li>\n<li><em>zletil\u00fdm d\u00edt\u011btem a\u017e do dovr\u0161en\u00ed v\u011bku 26 let, jestli\u017ee nepob\u00edr\u00e1 invalidn\u00ed d\u016fchod pro invaliditu t\u0159et\u00edho stupn\u011b a<\/em>\n<ol>\n<li><em>soustavn\u011b se p\u0159ipravuje na budouc\u00ed povol\u00e1n\u00ed; p\u0159\u00edprava na budouc\u00ed povol\u00e1n\u00ed se posuzuje podle z\u00e1kona o st\u00e1tn\u00ed soci\u00e1ln\u00ed podpo\u0159e,<\/em><\/li>\n<li><em>nem\u016f\u017ee se soustavn\u011b p\u0159ipravovat na budouc\u00ed povol\u00e1n\u00ed nebo vykon\u00e1vat v\u00fdd\u011ble\u010dnou \u010dinnost pro nemoc nebo \u00faraz, nebo<\/em><\/li>\n<li><em>z d\u016fvodu dlouhodob\u011b nep\u0159\u00edzniv\u00e9ho zdravotn\u00edho stavu je neschopno vykon\u00e1vat soustavnou v\u00fdd\u011ble\u010dnou \u010dinnost\u201d.<\/em><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>Do\u010dasn\u00fd pobyt d\u00edt\u011bte mimo dom\u00e1cnost (nap\u0159. studia) nem\u00e1 na uplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed vliv. Pokud je d\u00edt\u011b dr\u017eitelem pr\u016fkazu ZTP\/P zvy\u0161uje se da\u0148ov\u00e9h zv\u00fdhodn\u011bn\u00ed na dvojn\u00e1sobek (maxim\u00e1ln\u00ed v\u00fd\u0161e 60.300 K\u010d v\u0161ak z\u016fst\u00e1v\u00e1 nezm\u011bn\u011bna).<\/p>\n<p>Pokud vy\u017eivovan\u00e9 d\u00edt\u011b uzav\u0159e man\u017eelstv\u00ed a \u017eije-li v\u00a0dom\u00e1cnosti s\u00a0man\u017eelem (man\u017eelkou), m\u016f\u017ee uplatnit man\u017eel (man\u017eelka) slevu na dani na man\u017eelku (man\u017eela) ve v\u00fd\u0161i 24.840 K\u010d, pokud man\u017eelka (man\u017eel) nem\u00e1 vlastn\u00ed p\u0159\u00edjmy p\u0159esahuj\u00edc\u00ed 68.000 K\u010d ro\u010dn\u011b. Pokud v\u0161ak man\u017eel (man\u017eelka) nem\u00e1 p\u0159\u00edjmy, z\u00a0nich\u017e by mohl uplatnit slevu na man\u017eelku (man\u017eela), m\u016f\u017ee da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplatnit rodi\u010d nebo poplatn\u00edk, u n\u011bho\u017e jde ve vztahu k\u00a0d\u00edt\u011bti o p\u00e9\u010di nahrazuj\u00edc\u00ed p\u00e9\u010di rodi\u010d\u016f, pokud d\u00edt\u011b s\u00a0n\u00edm \u017eije v\u00a0dom\u00e1cnosti.<\/p>\n<h2>P\u0159\u00edklad:<\/h2>\n<p>Vy\u017eivovan\u00fdm d\u00edt\u011btem je dcera Jana, v\u011bk 20 let, studuj\u00edc\u00ed na vysok\u00e9 \u0161kole, Jana se vdala. Pokud man\u017eel je v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fd, m\u016f\u017ee si na Janu uplatnit ro\u010dn\u00ed slevu ve v\u00fd\u0161i 24.840 K\u010d, za podm\u00ednky, \u017ee p\u0159\u00edjmy Jany nep\u0159es\u00e1hly 68.000 K\u010d. Pokud v\u0161ak man\u017eel nem\u00e1 vlastn\u00ed p\u0159\u00edjmy (nap\u0159. je tak\u00e9 studentem), m\u016f\u017ee si jeden z\u00a0rodi\u010d\u016f Jany uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na dceru za podm\u00ednky, \u017ee Jana \u017eije s\u00a0rodi\u010di ve spole\u010dn\u00e9 dom\u00e1cnosti.<strong>\u00a0<\/strong><\/p>\n<p>Pokud \u00fahrn m\u011bs\u00ed\u010dn\u00edch da\u0148ov\u00fdch bonus\u016f vyplacen\u00fdch v zam\u011bstn\u00e1n\u00ed u poplatn\u00edka pod\u00e1vaj\u00edc\u00edho da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed p\u0159esahuje \u010d\u00e1stku da\u0148ov\u00e9ho bonusu vypo\u010dten\u00e9ho za zda\u0148ovac\u00ed obdob\u00ed, pova\u017euje se vznikl\u00fd rozd\u00edl za da\u0148ov\u00fd nedoplatek.<\/p>\n<p>Pokud poplatn\u00edk, kter\u00e9mu byly vyplaceny m\u011bs\u00ed\u010dn\u00ed da\u0148ov\u00e9 bonusy, n\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed za zda\u0148ovac\u00ed obdob\u00ed v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed neuplatn\u00ed v\u016fbec, pova\u017euj\u00ed se za da\u0148ov\u00fd nedoplatek \u010d\u00e1stky ve v\u00fd\u0161i vyplacen\u00fdch m\u011bs\u00ed\u010dn\u00edch da\u0148ov\u00fdch bonus\u016f.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-zvyhodneni-dite-roce-2020-ziskate-jako-rodice-slevu-dani\/\">Sleva na d\u00edt\u011b: kdo m\u016f\u017ee uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed a jak ji z\u00edskat?<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b \u010din\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2012 nezanedbatelnou \u010d\u00e1stku 13.404 K\u010d. Za jak\u00fdch podm\u00ednek lze da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed z\u00edskat, pojedn\u00e1v\u00e1 tento \u010dl\u00e1nek.<\/p>\n","protected":false},"author":2,"featured_media":0,"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":[50,105,106],"class_list":["post-284","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-danove-zvyhodneni","tag-danovy-bonus"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/284","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=284"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/284\/revisions"}],"predecessor-version":[{"id":7222,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/284\/revisions\/7222"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}