{"id":363,"date":"2025-02-05T09:59:43","date_gmt":"2025-02-05T08:59:43","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/infoservis-uplatneni-vydaju-motorove-vozidlo-prijmu-pronajmu\/"},"modified":"2025-02-05T09:59:45","modified_gmt":"2025-02-05T08:59:45","slug":"infoservis-uplatneni-vydaju-motorove-vozidlo-prijmu-pronajmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/infoservis-uplatneni-vydaju-motorove-vozidlo-prijmu-pronajmu\/","title":{"rendered":"Uplatn\u011bn\u00ed v\u00fddaj\u016f na motorov\u00e9 vozidlo u p\u0159\u00edjm\u016f z pron\u00e1jmu"},"content":{"rendered":"<h2>P\u0159\u00edjmy z pron\u00e1jmu v \u00a7 7, \u00a7 9 nebo v \u00a7 10 ZDP?<\/h2>\n<p>Nejprve je nutn\u00e9 spr\u00e1vn\u011b zat\u0159\u00eddit dosa\u017een\u00e9 p\u0159\u00edjmy z hlediska ZDP. P\u0159\u00edjmy z pron\u00e1jmu mohou b\u00fdt dosa\u017eeny bu\u010f jako p\u0159\u00edjmy podle \u00a7 7 ZDP nebo podle ustanoven\u00ed \u00a7 9 ZDP pop\u0159. podle \u00a7 10 ZDP. Pro \u00fa\u010dely tohoto \u010dl\u00e1nku hned v \u00favodu opus\u0165me variantu, \u017ee se jedn\u00e1 o p\u0159\u00edjmy z p\u0159\u00edle\u017eitostn\u00e9ho pron\u00e1jmu movit\u00fdch v\u011bc\u00ed spadaj\u00edc\u00ed pod \u00a7 10 ZDP. Tyto p\u0159\u00edjmy, pokud nep\u0159es\u00e1hnou za zda\u0148ovac\u00ed obdob\u00ed 50 000 K\u010d, jsou od dan\u011b z p\u0159\u00edjm\u016f osvobozen\u00e9. Vzhledem k osvobozen\u00ed p\u0159\u00edjm\u016f je bezp\u0159edm\u011btn\u00e9 zkoumat da\u0148ovou uznatelnost v\u00fddaj\u016f.<\/p>\n<p>Z\u00e1sadn\u00edm kriteriem pro za\u0159azen\u00ed p\u0159\u00edjm\u016f pod \u00a7 7 \u010di \u00a7 9 ZDP je to, zda tato \u010dinnost je \u017eivnost\u00ed \u010di nikoliv. \u017divnostensk\u00fd z\u00e1kon uv\u00e1d\u00ed, \u017ee <strong>pron\u00e1jem nemovitost\u00ed, byt\u016f a nebytov\u00fdch prostor \u017eivnost\u00ed nen\u00ed<\/strong>. Naopak na jin\u00e9m m\u00edst\u011b uv\u00e1d\u00ed, \u017ee <strong>jednou z voln\u00fdch \u017eivnost\u00ed je p\u016fj\u010dov\u00e1n\u00ed v\u011bc\u00ed movit\u00fdch<\/strong>.<\/p>\n<p>Aby to nebylo tak jednoduch\u00e9, mus\u00edme danou problematiku zkoumat krom\u011b \u201epohledu\u201c \u017eivnostensk\u00e9ho z\u00e1konu tak\u00e9 optikou samotn\u00e9ho ZDP. V \u00a7 7 ZDP se do\u010dteme, \u017ee za <strong>p\u0159\u00edjmy z jin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti jsou i p\u0159\u00edjmy z pron\u00e1jmu majetku za\u0159azen\u00e9ho v obchodn\u00edm majetku (d\u00e1le jen \u201eOM\u201c).<\/strong><\/p>\n<p>Pokusme se o shrnut\u00ed v\u00fd\u0161e uveden\u00e9ho na p\u0159\u00edkladech:<\/p>\n<ul>\n<li>p\u0159\u00edjem z pron\u00e1jmu nemovit\u00fdch v\u011bc\u00ed zahrnut\u00fdch v OM &#8211; \u00a7 7,<\/li>\n<li>p\u0159\u00edjem z pron\u00e1jmu nemovit\u00fdch v\u011bc\u00ed nezahrnut\u00fdch v OM &#8211; \u00a7 9,<\/li>\n<li>p\u0159\u00edjem z pron\u00e1jmu movit\u00fdch v\u011bc\u00ed na z\u00e1klad\u011b \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed &#8211; \u00a7 7,<\/li>\n<li>p\u0159\u00edjem z pron\u00e1jmu movit\u00fdch v\u011bc\u00ed zahrnut\u00fdch v OM &#8211; \u00a7 7,<\/li>\n<li>p\u0159\u00edjem z pron\u00e1jmu movit\u00fdch v\u011bc\u00ed bez \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed a nezahrnut\u00fdch v OM (zde pozor na neopr\u00e1vn\u011bn\u00e9 podnik\u00e1n\u00ed) &#8211; \u00a7 9,<\/li>\n<li>p\u0159\u00edjem z p\u0159\u00edle\u017eitostn\u00e9ho pron\u00e1jmu nemovit\u00fdch v\u011bc\u00ed &#8211; \u00a7 9,<\/li>\n<li>p\u0159\u00edjem z p\u0159\u00edle\u017eitostn\u00e9ho pron\u00e1jmu movit\u00fdch v\u011bc\u00ed &#8211; \u00a7 10.<\/li>\n<\/ul>\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\/363\">\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\/363\">\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>Uplatn\u011bn\u00ed motorov\u00e9ho vozidla u poplatn\u00edka s p\u0159\u00edjmy podle \u00a7 9 ZDP<\/h2>\n<p>Pokud poplatn\u00edk s p\u0159\u00edjmy z pron\u00e1jmu podle \u00a7 9 ZDP neuplat\u0148uje v\u00fddaje formou pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f ve v\u00fd\u0161i 30 % z dosa\u017een\u00fdch p\u0159\u00edjm\u016f, m\u016f\u017ee uplatnit v\u00fddaje v prok\u00e1zan\u00e9 v\u00fd\u0161i. Nej\u010dast\u011bji se bude jednat nap\u0159. o odpisy, v\u00fddaje na opravy a \u00fadr\u017ebu, pojistn\u00e9 a tak\u00e9 to m\u016f\u017eou b\u00fdt v\u00fddaje spojen\u00e9 s pou\u017e\u00edv\u00e1n\u00edm motorov\u00e9ho vozidla.<\/p>\n<p>U vlastn\u00edho motorov\u00e9ho vozidla lze pou\u017e\u00edt dva zp\u016fsoby uplatn\u011bn\u00ed v\u00fddaj\u016f na pracovn\u00ed cesty:<\/p>\n<h2>Sazba z\u00e1kladn\u00ed n\u00e1hrady a n\u00e1hrada za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty<\/h2>\n<p>Na pracovn\u00ed cesty vlastn\u00edm motorov\u00fdm vozidlem, kter\u00e9 nebylo nikdy sou\u010d\u00e1st\u00ed OM a nebylo po\u0159\u00edzeno na finan\u010dn\u00ed leasing, lze uplatnit <strong>sazbu z\u00e1kladn\u00ed n\u00e1hrady a n\u00e1hradu za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty.<\/strong> P\u0159i t\u00e9to alternativ\u011b je nutn\u00e9 spr\u00e1vci dan\u011b prok\u00e1zat po\u010det ujet\u00fdch kilometr\u016f vztahuj\u00edc\u00edch se k p\u0159\u00edjm\u016fm z pron\u00e1jmu.<\/p>\n<p>Ve sb\u00edrce z\u00e1kon\u016f byla zve\u0159ejn\u011bna vyhl\u00e1\u0161ka MPSV \u010d. 475\/2024 Sb., kter\u00e1 stanov\u00ed v\u00fd\u0161i tuzemsk\u00fdch cestovn\u00edch n\u00e1hrad a stravn\u00e9ho pro rok 2025. Sazba z\u00e1kladn\u00ed n\u00e1hrady za pou\u017eit\u00ed vlastn\u00edho vozidla na 1 km j\u00edzdy se od 1. 1. 2025 zv\u00fd\u0161ila na 5,80 K\u010d (dosud 5,60 K\u010d). Touto vyhl\u00e1\u0161kou se oproti roku 2024 sn\u00ed\u017eily pr\u016fm\u011brn\u00e9 ceny benzinu 95 a 98 a nafty o 2,10 a\u017e 4,00 K\u010d, a to na 35,80 K\u010d (benzin 95), 40,50 K\u010d (benzin 98), 34,70 K\u010d (nafta), pr\u016fm\u011brn\u00e1 cena elekt\u0159iny se nem\u011bn\u00ed (7,70 K\u010d za 1 kWh).<\/p>\n<h2>Pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu<\/h2>\n<p>Druhou mo\u017enost\u00ed je pou\u017e\u00edt <strong>pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu<\/strong>. Pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu spo\u010d\u00edv\u00e1 v tom, \u017ee si poplatn\u00edk m\u016f\u017ee jako v\u00fddaj uplatnit na jedno silni\u010dn\u00ed motorov\u00e9 vozidlo za ka\u017ed\u00fd cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc 5 000 K\u010d, pokud vozidlo pou\u017e\u00edval v\u00fdhradn\u011b k dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu. Jestli-\u017ee bylo vozidlo pou\u017e\u00edv\u00e1no i k jin\u00fdm \u00fa\u010del\u016fm lze m\u011bs\u00ed\u010dn\u011b uplatnit 4 000 K\u010d. V m\u011bs\u00edci po\u0159\u00edzen\u00ed nebo vy\u0159azen\u00ed silni\u010dn\u00edho motorov\u00e9ho vozidla lze uplatnit pom\u011brnou \u010d\u00e1st pau\u0161\u00e1ln\u00edho v\u00fddaje na dopravu. V\u00fdhodou pou\u017e\u00edv\u00e1n\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f na dopravu je to, \u017ee nemus\u00ed b\u00fdt <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kniha-jizd-srozumitelny-navod-i-zacatecniky\/\">vedena kniha j\u00edzd<\/a>. P\u0159i t\u00e9to variant\u011b nelze uplatnit v\u00fddaje na pohonn\u00e9 hmoty a parkovn\u00e9.<\/p>\n<p>V pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed nelze v\u00fd\u0161e popsan\u00e9 zp\u016fsoby kombinovat.<\/p>\n<p>Pro oba p\u0159\u00edpady plat\u00ed, \u017ee pokud je vozidlo pou\u017e\u00edv\u00e1no pouze k pracovn\u00edm cest\u00e1m v souvislosti s p\u0159\u00edjmy z pron\u00e1jmu, <strong>nen\u00ed takto pou\u017e\u00edvan\u00e9 motorov\u00e9 vozidlo p\u0159edm\u011btem dan\u011b silni\u010dn\u00ed<\/strong>.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n","protected":false},"excerpt":{"rendered":"<p>P\u0159\u00edjmy z pron\u00e1jmu v \u00a7 7, \u00a7 9 nebo v \u00a7 10 ZDP? Nejprve je nutn\u00e9 spr\u00e1vn\u011b zat\u0159\u00eddit dosa\u017een\u00e9 p\u0159\u00edjmy z hlediska ZDP. P\u0159\u00edjmy z &#8230;<\/p>\n","protected":false},"author":2,"featured_media":7257,"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":[64,87],"class_list":["post-363","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-najem"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/363","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=363"}],"version-history":[{"count":13,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/363\/revisions"}],"predecessor-version":[{"id":16688,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/363\/revisions\/16688"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7257"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=363"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=363"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}