{"id":396,"date":"2014-08-17T20:00:00","date_gmt":"2014-08-17T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/infoservis-pracujici-duchodci-si-mohou-zakladni-slevu-dani-uplatnit-jiz-srpnove-mzde\/"},"modified":"2023-02-01T15:10:03","modified_gmt":"2023-02-01T14:10:03","slug":"infoservis-pracujici-duchodci-si-mohou-zakladni-slevu-dani-uplatnit-jiz-srpnove-mzde","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/infoservis-pracujici-duchodci-si-mohou-zakladni-slevu-dani-uplatnit-jiz-srpnove-mzde\/","title":{"rendered":"Pracuj\u00edc\u00ed d\u016fchodci si mohou z\u00e1kladn\u00ed slevu na dani uplatnit ji\u017e v srpnov\u00e9 mzd\u011b + \u0159e\u0161en\u00ed v Money"},"content":{"rendered":"

Ministerstvo financ\u00ed na sv\u00fdch webov\u00fdch str\u00e1nk\u00e1ch potvrdilo, \u017ee pracuj\u00edc\u00ed d\u016fchodci mohou z\u00e1kladn\u00ed slevu na dani uplatnit ji\u017e v m\u011bs\u00edci srpnu.<\/strong><\/p>\n

<\/p>\n

P\u0159ej\u00edt na \u0159e\u0161en\u00ed v Money<\/a><\/h2>\n

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

V minul\u00e9m \u010dl\u00e1nku<\/a> byl okomentov\u00e1n n\u00e1lez \u00dastavn\u00edho soudu (d\u00e1le jen \u201e\u00daS\u201c), v n\u011bm\u017e \u00daS zru\u0161il ustanoven\u00ed z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c), kter\u00e9 od roku 2013 znemo\u017e\u0148ovalo d\u016fchodc\u016fm pob\u00edraj\u00edc\u00edm k 1. lednu zda\u0148ovac\u00edho obdob\u00ed 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, uplatnit z\u00e1kladn\u00ed slevu na dani ve v\u00fd\u0161i 24 840 K\u010d.<\/p>\n

N\u00e1lez \u00daS byl vyhl\u00e1\u0161en 4. srpna 2014 ve Sb\u00edrce z\u00e1kon\u016f \u010d. 162\/2014 v \u010d\u00e1stce 66 a t\u00edmto dnem nabyl \u00fa\u010dinnosti, jin\u00fdmi slovy do\u0161lo ke zru\u0161en\u00ed nemo\u017enosti uplatn\u011bn\u00ed z\u00e1kladn\u00ed slevy u d\u016fchodc\u016f. Datum \u00fa\u010dinnosti n\u00e1lezu m\u00e1 mimo jin\u00e9 v\u00fdznam p\u0159i \u0159e\u0161en\u00ed ot\u00e1zky, od kter\u00e9ho m\u011bs\u00edce mohou d\u016fchodci z\u00e1kladn\u00ed slevu uplatnit.<\/p>\n

Odpov\u011b\u010f mus\u00edme hledat v ustanoven\u00ed \u00a7 35ba ZDP. Toto ustanoven\u00ed ZDP n\u00e1m ur\u010duje nejenom jednotliv\u00e9 slevy na dani, ale tak\u00e9 podm\u00ednky, za kter\u00fdch mohou b\u00fdt poplatn\u00edky vyu\u017eity. Jedn\u00e1 se o t\u011bchto \u0161est slev:<\/p>\n

    \n
  1. Z\u00e1kladn\u00ed sleva na poplatn\u00edka<\/li>\n
  2. Sleva na man\u017eelku (man\u017eela)<\/li>\n
  3. Sleva na po\u017eivatele invalidn\u00edho d\u016fchodu prvn\u00edho a druh\u00e9ho stupn\u011b<\/li>\n
  4. Sleva na po\u017eivatele invalidn\u00edho d\u016fchodu t\u0159et\u00edho stupn\u011b<\/li>\n
  5. Poplatn\u00edk je dr\u017eitelem pr\u016fkazu ZTP\/P<\/li>\n
  6. Sleva na studenta<\/li>\n<\/ol>\n

    Pro uplatn\u011bn\u00ed druh\u00e9 a\u017e \u0161est\u00e9 slevy plat\u00ed pravidlo, aby mohla b\u00fdt uplatn\u011bna sleva ve v\u00fd\u0161i jedn\u00e9 dvan\u00e1ctiny za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, mus\u00ed b\u00fdt podm\u00ednky pro uplatn\u011bn\u00ed slevy spln\u011bny v\u017edy k prvn\u00edmu dni dan\u00e9ho m\u011bs\u00edce. U prvn\u00ed slevy \u2013 z\u00e1kladn\u00ed slevy na poplatn\u00edka \u2013 absentuje po\u017eadavek na spln\u011bn\u00ed podm\u00ednek v\u017edy k prvn\u00edmu dni dan\u00e9ho m\u011bs\u00edce. Pro d\u016fchodce to znamen\u00e1, \u017ee p\u0159esto\u017ee n\u00e1lez \u00daS nabyl \u00fa\u010dinnosti a\u017e 4. srpna, maj\u00ed n\u00e1rok na z\u00e1kladn\u00ed slevu na poplatn\u00edka ji\u017e p\u0159i v\u00fdpo\u010dtu z\u00e1lohy na da\u0148 za m\u011bs\u00edc srpen.<\/strong><\/p>\n

    Pro uplatn\u011bn\u00ed z\u00e1kladn\u00ed slevy na dani je samoz\u0159ejm\u011b nutn\u00e9, aby m\u011bli u sv\u00e9ho zam\u011bstnavatele podepsan\u00e9 prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti, ve kter\u00e9m si \u017e\u00e1daj\u00ed, aby jim byla uplatn\u011bna z\u00e1kladn\u00ed sleva na dani<\/strong>.<\/p>\n

    V\u00fd\u0161e u\u010din\u011bn\u00fd z\u00e1v\u011br potvrzuje i stanovisko Ministerstva financ\u00ed uveden\u00e9 na sv\u00e9m webu. V z\u00e1v\u011bru stanoviska se tak\u00e9 do\u010dteme, \u017ee pokud osoba spravuj\u00edc\u00ed poz\u016fstalost podala v roce 2014 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed do 3 m\u011bs\u00edc\u016f ode dne smrti z\u016fstavitele, ve kter\u00e9m neuplatnila z\u00e1kladn\u00ed slevu na dani, m\u016f\u017ee tuto slevu uplatnit formou dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed po 4. srpnu 2014.<\/p>\n

    \u0158e\u0161en\u00ed v Money<\/h2>\n

    <\/a><\/p>\n

    V Kart\u011b zam\u011bstnance na horn\u00ed z\u00e1lo\u017ece Mzdy, spodn\u00ed z\u00e1lo\u017eka Platby, za\u00fa\u010dtov\u00e1n\u00ed je pot\u0159eba, aby bylo zatr\u017eeno Podepsan\u00e9 prohl\u00e1\u0161en\u00ed a v lev\u00e9 \u010d\u00e1sti do kolonky \u2013 na poplatn\u00edka zap\u00ed\u0161ete m\u011bs\u00ed\u010dn\u00ed slevu na dani.<\/p>\n

    \"\"<\/a><\/p>\n

    Po ulo\u017een\u00ed t\u00e9to zm\u011bny se zobraz\u00ed n\u00e1sleduj\u00edc\u00ed dotaz:<\/p>\n

    \"\"<\/a><\/p>\n

    Vyberete Nov\u00e9 obdob\u00ed a zvol\u00edte Srpen 2014.<\/p>\n

    \"\"<\/a><\/p>\n

    Takto se v Money zalo\u017e\u00ed nov\u00e9 obdob\u00ed pro v\u00fdpo\u010det mezd s ji\u017e zahrnutou zm\u011bnou.<\/p>\n

    \"\"<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    Ministerstvo financ\u00ed na sv\u00fdch webov\u00fdch str\u00e1nk\u00e1ch potvrdilo, \u017ee pracuj\u00edc\u00ed d\u016fchodci mohou z\u00e1kladn\u00ed slevu na dani uplatnit ji\u017e v m\u011bs\u00edci srpnu.<\/p>\n","protected":false},"author":2,"featured_media":397,"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":[50,62,118],"class_list":["post-396","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-sleva-na-dani","tag-sleva-na-poplatnika"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/396","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=396"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/396\/revisions"}],"predecessor-version":[{"id":9683,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/396\/revisions\/9683"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/397"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}