{"id":362,"date":"2014-03-24T22:00:00","date_gmt":"2014-03-24T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/slevy-dani-zdanovaci-obdobi-2013\/"},"modified":"2023-02-01T15:10:07","modified_gmt":"2023-02-01T14:10:07","slug":"slevy-dani-zdanovaci-obdobi-2013","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/slevy-dani-zdanovaci-obdobi-2013\/","title":{"rendered":"Infoservis: Slevy na dani za zda\u0148ovac\u00ed obdob\u00ed 2013"},"content":{"rendered":"

Krom\u011b nezdaniteln\u00fdch \u010d\u00e1st\u00ed z\u00e1kladu dan\u011b a od\u010ditateln\u00fdch polo\u017eek si poplatn\u00edci m\u016f\u017eou uplatnit r\u016fzn\u00e9 slevy na dani<\/strong>.<\/p>\n

<\/p>\n

Autor:\u00a0Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

[toc]<\/p>\n

Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) umo\u017e\u0148uje poplatn\u00edk\u016fm dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob sn\u00ed\u017eit svoji da\u0148ovou z\u00e1t\u011b\u017e v r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong>. Zp\u016fsoby jsou ve sv\u00e9 podstat\u011b dva \u2013 bu\u010f se sni\u017euje z\u00e1klad dan\u011b a to formou nezdaniteln\u00fdch \u010d\u00e1st\u00ed z\u00e1kladu dan\u011b \u010di od\u010ditateln\u00fdch polo\u017eek, nebo se sni\u017euje nikoliv da\u0148ov\u00fd z\u00e1klad, ale p\u0159\u00edmo se sni\u017euje samotn\u00e1 da\u0148. Ve druh\u00e9m p\u0159\u00edpad\u011b se jedn\u00e1 o da\u0148ov\u00e9 slevy.<\/p>\n

Sleva na poplatn\u00edka<\/h2>\n

Sleva \u010din\u00ed 24 840 K\u010d (ro\u010dn\u011b)<\/strong>. Sleva na poplatn\u00edka se nijak nekr\u00e1t\u00ed a m\u016f\u017ee ji uplatnit tak\u00e9 \u010desk\u00fd da\u0148ov\u00fd nerezident, ani\u017e by musel spl\u0148ovat n\u011bjak\u00e9 z\u00e1konn\u00e9 podm\u00ednky. <\/p>\n

Na tuto slevu nemaj\u00ed n\u00e1rok poplatn\u00edci, kte\u0159\u00ed k 1. lednu zda\u0148ovac\u00edho obdob\u00ed pob\u00edrali starobn\u00ed d\u016fchod z d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed nebo ze zahrani\u010dn\u00edho povinn\u00e9ho poji\u0161t\u011bn\u00ed stejn\u00e9ho druhu. V sou\u010dasn\u00e9 dob\u011b se o\u010dek\u00e1v\u00e1 vyj\u00e1d\u0159en\u00ed \u00dastavn\u00edho soudu, zda je toto omezen\u00ed d\u016fchodc\u016f v souladu s \u00fastavn\u00edm po\u0159\u00e1dkem. Pokud by dosp\u011bl k n\u00e1zoru, \u017ee nikoliv, vznikla by pro d\u016fchodce mo\u017enost uplatnit tuto slevu formou dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n

Sleva na man\u017eelku (man\u017eela)<\/h2>\n

Pokud man\u017eelka (man\u017eel) \u017eije v dom\u00e1cnosti s poplatn\u00edkem a nem\u00e1 vlastn\u00ed p\u0159\u00edjmy p\u0159esahuj\u00edc\u00ed za zda\u0148ovac\u00ed obdob\u00ed 68 000 K\u010d, m\u00e1 poplatn\u00edk n\u00e1rok na slevu ve v\u00fd\u0161i 24 840 K\u010d (ro\u010dn\u011b)<\/strong>. Je-li man\u017eelka (man\u017eel) dr\u017eitelem pr\u016fkazu ZTP\/P, \u010din\u00ed sleva dvojn\u00e1sobek.<\/p>\n

Do vlastn\u00edch p\u0159\u00edjm\u016f se nezahrnuj\u00ed<\/strong>:<\/p>\n

    \n
  • d\u00e1vky st\u00e1tn\u00ed soci\u00e1ln\u00ed podpory,<\/li>\n
  • d\u00e1vky p\u011bstounsk\u00e9 p\u00e9\u010de s v\u00fdjimkou odm\u011bny p\u011bstouna,<\/li>\n
  • d\u00e1vky osob\u00e1m se zdravotn\u00edm posti\u017een\u00edm,<\/li>\n
  • d\u00e1vky pomoci v hmotn\u00e9 nouzi,<\/li>\n
  • p\u0159\u00edsp\u011bvek na p\u00e9\u010di,<\/li>\n
  • soci\u00e1ln\u00ed slu\u017eby,<\/li>\n
  • st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem,<\/li>\n
  • st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky na dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed,<\/li>\n
  • st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky podle z\u00e1kona o stavebn\u00edm spo\u0159en\u00ed a o st\u00e1tn\u00ed podpo\u0159e stavebn\u00edho spo\u0159en\u00ed,<\/li>\n
  • stipendium poskytnut\u00e9 suduj\u00edc\u00edm soustavn\u011b se p\u0159ipravuj\u00edc\u00edm na budouc\u00ed povol\u00e1n\u00ed,<\/li>\n
  • p\u0159\u00edjem plynouc\u00ed z d\u016fvodu p\u00e9\u010de o bl\u00edzkou nebo jinou osobu, kter\u00e1 m\u00e1 n\u00e1rok na p\u0159\u00edsp\u011bvek na p\u00e9\u010di podle z\u00e1kona o soci\u00e1ln\u00edch slu\u017eb\u00e1ch, kter\u00fd je od dan\u011b osvobozen,<\/li>\n
  • p\u0159\u00edjem z majetku ve spole\u010dn\u00e9m jm\u011bn\u00ed man\u017eel\u016f, kter\u00fd plyne druh\u00e9mu z man\u017eel\u016f \u010di je pro \u00fa\u010dely ZDP pova\u017eov\u00e1n za p\u0159\u00edjem druh\u00e9ho z man\u017eel\u016f.<\/li>\n<\/ul>\n

    Je nutn\u00e9 upozornit, \u017ee od zda\u0148ovac\u00edho obdob\u00ed 2013 plat\u00ed nov\u00e9 omezen\u00ed pro uplatn\u011bn\u00ed slevy na man\u017eelku (man\u017eela). Poplatn\u00edci, kte\u0159\u00ed maj\u00ed p\u0159\u00edjmy z podnik\u00e1n\u00ed \u010di pron\u00e1jmu a kte\u0159\u00ed p\u0159i stanoven\u00ed d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b z t\u011bchto druh\u016f p\u0159\u00edjm\u016f uplatnili pau\u0161\u00e1ln\u00ed v\u00fddaje, mus\u00ed zkoumat, kolik \u010din\u00ed sou\u010det d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b z p\u0159\u00edjm\u016f, kde uplatnili pau\u0161\u00e1ln\u00ed v\u00fddaje. Pokud sou\u010det d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b, kde uplatnili pau\u0161\u00e1ln\u00ed v\u00fddaje, je vy\u0161\u0161\u00ed ne\u017e 50 % celkov\u00e9ho z\u00e1kladu dan\u011b, nemaj\u00ed n\u00e1rok na slevu na man\u017eelku (man\u017eela)<\/strong>!<\/p>\n

    Slevu na man\u017eelku (man\u017eela) lze uplatnit pouze za kalend\u00e1\u0159n\u00ed m\u011bs\u00edce, na jejich\u017e po\u010d\u00e1tku byly spln\u011bny v\u00fd\u0161e uveden\u00e9 podm\u00ednky<\/strong> a to ve v\u00fd\u0161i jedn\u00e9 dvan\u00e1ctiny za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc.<\/p>\n

    \u010cesk\u00fd da\u0148ov\u00fd nerezident m\u00e1 n\u00e1rok na slevu na man\u017eelku (man\u017eela) pouze za podm\u00ednky, \u017ee \u00fahrn jeho p\u0159\u00edjm\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky \u010din\u00ed nejm\u00e9n\u011b 90 % v\u0161ech jeho celosv\u011btov\u00fdch p\u0159\u00edjm\u016f<\/strong>, s v\u00fdjimkou p\u0159\u00edjm\u016f, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b, nebo jsou od dan\u011b osvobozeny, nebo p\u0159\u00edjm\u016f, z nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby. <\/p>\n

    Sleva na poplatn\u00edky pob\u00edraj\u00edc\u00ed invalidn\u00ed d\u016fchod a dr\u017eitele pr\u016fkazu ZTP\/P<\/h2>\n

    Pokud poplatn\u00edk pob\u00edr\u00e1 invalidn\u00ed d\u016fchod pro invaliditu prvn\u00edho nebo druh\u00e9ho stupn\u011b<\/strong> z d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed, \u010din\u00ed sleva 2 520 K\u010d (ro\u010dn\u011b)<\/strong>. <\/p>\n

    V p\u0159\u00edpad\u011b invalidity t\u0159et\u00edho stupn\u011b<\/strong> je v\u00fd\u0161e slevy 5 040 K\u010d (ro\u010dn\u011b)<\/strong>. Pro ob\u011b alternativy plat\u00ed, \u017ee pokud k z\u00e1niku pob\u00edr\u00e1n\u00ed invalidn\u00edho d\u016fchodu do\u0161lo z d\u016fvodu soub\u011bhu invalidn\u00edho a starobn\u00edho d\u016fchodu, sleva je zachov\u00e1na.<\/p>\n

    Je-li poplatn\u00edk dr\u017eitelem pr\u016fkazu ZTP\/P m\u00e1 n\u00e1rok na slevu ve v\u00fd\u0161i 16 140 K\u010d (ro\u010dn\u011b)<\/strong>.<\/p>\n

    Slevu lze uplatnit pouze za kalend\u00e1\u0159n\u00ed m\u011bs\u00edce, na jejich\u017e po\u010d\u00e1tku byly spln\u011bny podm\u00ednky pro uplatn\u011bn\u00ed slevy. Takt\u00e9\u017e plat\u00ed podm\u00ednka 90 % pod\u00edlu p\u0159\u00edjm\u016f ze zdroj\u016f v \u010cR na celosv\u011btov\u00fdch p\u0159\u00edjmech u nerezident\u016f.<\/p>\n

    Sleva na studenta<\/h2>\n

    Poplatn\u00edk, kter\u00fd se soustavn\u011b p\u0159ipravuje na budouc\u00ed povol\u00e1n\u00ed studiem nebo p\u0159edepsan\u00fdm v\u00fdcvikem, a to a\u017e do dovr\u0161en\u00ed v\u011bku 26 let nebo po dobu prezen\u010dn\u00ed formy studia v doktorsk\u00e9m studijn\u00edm programu, kter\u00fd poskytuje vysoko\u0161kolsk\u00e9 vzd\u011bl\u00e1n\u00ed a\u017e do dovr\u0161en\u00ed 28 let, m\u00e1 n\u00e1rok na slevu 4 020 K\u010d (ro\u010dn\u011b)<\/strong>.<\/p>\n

    Slevu lze op\u011bt uplatnit pouze za kalend\u00e1\u0159n\u00ed m\u011bs\u00edce, na jejich\u017e po\u010d\u00e1tku jsou spln\u011bn\u00e9 podm\u00ednky a tak\u00e9 nerezidenti mus\u00ed testovat, zda jejich p\u0159\u00edjmy ze zdroj\u016f v \u010cR p\u0159es\u00e1hly 90 % v\u0161ech p\u0159\u00edjm\u016f.<\/p>\n

    Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b<\/h2>\n

    Poplatn\u00edk m\u00e1 n\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b, kter\u00e9 s n\u00edm \u017eije ve spole\u010dn\u00e9 dom\u00e1cnosti a to ve v\u00fd\u0161i 13 404 K\u010d (ro\u010dn\u011b)<\/strong>. Pokud je d\u00edt\u011b dr\u017eitelem pr\u016fkazu ZTP\/P, zvy\u0161uje se da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na dvojn\u00e1sobek.<\/p>\n

    Pokud je da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed vy\u0161\u0161\u00ed ne\u017e da\u0148ov\u00e1 povinnost, je vznikl\u00fd rozd\u00edl pova\u017eov\u00e1n za da\u0148ov\u00fd bonus, kter\u00fd m\u016f\u017ee b\u00fdt v maxim\u00e1ln\u00ed v\u00fd\u0161i 60 300 K\u010d (ro\u010dn\u011b)<\/strong>. Maxim\u00e1ln\u00ed v\u00fd\u0161e da\u0148ov\u00e9ho bonusu nen\u00ed p\u0159\u00edpadn\u00fdm dr\u017een\u00edm pr\u016fkazu ZTP\/P dot\u010dena.<\/p>\n

    Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed lze uplatnit ji\u017e za m\u011bs\u00edc, kdy 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. Nen\u00ed zde podm\u00ednka spln\u011bn\u00ed k prvn\u00edmu dni kalend\u00e1\u0159n\u00edho m\u011bs\u00edce jako u ostatn\u00edch slev.<\/p>\n

    Za vy\u017eivovan\u00e9 d\u00edt\u011b se 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 nezletil\u00fdm d\u00edt\u011btem \u010di zletil\u00fdm d\u00edt\u011btem soustavn\u011b se p\u0159ipravuj\u00edc\u00edm na budouc\u00ed povol\u00e1n\u00ed a\u017e do dovr\u0161en\u00ed v\u011bku 26 let. Do\u010dasn\u00fd pobyt d\u00edt\u011bte mimo dom\u00e1cnost nem\u00e1 vliv na uplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed.<\/p>\n

    Situace kdy nelze uplatnit<\/strong> da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed:<\/p>\n

      \n
    • poplatn\u00edkovi byl poskytnut p\u0159\u00edslib investi\u010dn\u00ed pob\u00eddky,<\/li>\n
    • p\u0159\u00edjmy podle \u00a7 6, \u00a7 7, \u00a7 8 nebo \u00a7 9 ZDP nedos\u00e1hly u poplatn\u00edka v \u00fahrnu alespo\u0148 \u010d\u00e1stky 48 000 K\u010d,<\/li>\n
    • u poplatn\u00edka, kter\u00fd m\u00e1 pouze p\u0159\u00edjmy podle \u00a7 9 ZDP, pokud v\u00fddaje p\u0159ekro\u010dily tyto p\u0159\u00edjmy,<\/li>\n
    • pokud sou\u010det d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b, kde poplatn\u00edk uplatnil pau\u0161\u00e1ln\u00ed v\u00fddaje, je vy\u0161\u0161\u00ed ne\u017e 50 % celkov\u00e9ho z\u00e1kladu dan\u011b,<\/li>\n
    • u nerezidenta \u010din\u00ed p\u0159\u00edjmy ze zdroj\u016f v \u010cR m\u00e9n\u011b ne\u017e 90 % v\u0161ech jeho p\u0159\u00edjm\u016f.<\/li>\n<\/ul>\n

      Sleva na zam\u011bstnance se zdravotn\u00edm posti\u017een\u00edm<\/h2>\n

      Sleva je ur\u010dena zam\u011bstnavatel\u016fm zam\u011bstn\u00e1vaj\u00edc\u00edm zam\u011bstnance se zdravotn\u00edm posti\u017een\u00edm. Podle \u00a7 35 ZDP m\u016f\u017ee zam\u011bstnavatel uplatnit slevu ve v\u00fd\u0161i 18 000 K\u010d (ro\u010dn\u011b)<\/strong> na ka\u017ed\u00e9ho zam\u011bstnance se zdravotn\u00edm posti\u017een\u00edm a 60 000 K\u010d (ro\u010dn\u011b)<\/strong> na zam\u011bstnance s t\u011b\u017e\u0161\u00edm zdravotn\u00edm posti\u017een\u00edm.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Krom\u011b nezdaniteln\u00fdch \u010d\u00e1st\u00ed z\u00e1kladu dan\u011b a od\u010ditateln\u00fdch polo\u017eek si poplatn\u00edci m\u016f\u017eou uplatnit r\u016fzn\u00e9 slevy na dani.<\/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":[64,50,62],"class_list":["post-362","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-dan-z-prijmu-fyzickych-osob","tag-sleva-na-dani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/362","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=362"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/362\/revisions"}],"predecessor-version":[{"id":5389,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/362\/revisions\/5389"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}