{"id":415,"date":"2014-11-25T22:00:00","date_gmt":"2014-11-25T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/nova-sleva-dite\/"},"modified":"2023-02-01T15:10:01","modified_gmt":"2023-02-01T14:10:01","slug":"nova-sleva-dite","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/nova-sleva-dite\/","title":{"rendered":"Nov\u00e1 sleva na d\u00edt\u011b"},"content":{"rendered":"<p><strong>Jako ji\u017e tradi\u010dn\u011b m\u016f\u017eeme s bl\u00ed\u017e\u00edc\u00edm se koncem roku pozorovat zv\u00fd\u0161enou legislativn\u00ed aktivitu z\u00e1konod\u00e1rc\u016f zejm\u00e9na v da\u0148ov\u00e9 oblasti. Takt\u00e9\u017e tradi\u010dn\u00ed je skute\u010dnost, \u017ee da\u0148ov\u00e9 zm\u011bny n\u00e1m p\u0159in\u00e1\u0161\u00ed z\u00e1kon, kter\u00fd se nejenom podle n\u00e1zvu dan\u00ed v\u016fbec net\u00fdk\u00e1. <\/strong><\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: left;\"><strong>Autor: <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>14. listopadu byl ve Sb\u00edrce z\u00e1kon\u016f zve\u0159ejn\u011bn z\u00e1kon \u010d. 247\/2014 Sb., o poskytov\u00e1n\u00ed slu\u017eby p\u00e9\u010de o d\u00edt\u011b v d\u011btsk\u00e9 skupin\u011b a o zm\u011bn\u011b souvisej\u00edc\u00edch z\u00e1kon\u016f, jeho\u017e hlavn\u00edm z\u00e1m\u011brem je \u0159e\u0161en\u00ed nedostatku m\u00edst v mate\u0159sk\u00fdch \u0161kolk\u00e1ch zaveden\u00edm d\u011btsk\u00fdch skupin. Sou\u010d\u00e1st\u00ed tohoto z\u00e1kona je tak\u00e9 novela z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f, kter\u00e1 n\u00e1m p\u0159in\u00e1\u0161\u00ed novou slevu na dani \u2013 <strong>slevu za um\u00edst\u011bn\u00ed d\u00edt\u011bte<\/strong>. <\/p>\n<p>Pro poplatn\u00edky je velmi d\u016fle\u017eit\u00e9, \u017ee podle p\u0159echodn\u00fdch ustanoven\u00ed <strong>lze slevu za um\u00edst\u011bn\u00ed d\u00edt\u011bte uplatnit ji\u017e za zda\u0148ovac\u00ed obdob\u00ed 2014<\/strong>.<\/p>\n<p>V\u00fd\u0161e slevy za um\u00edst\u011bn\u00ed d\u00edt\u011bte odpov\u00edd\u00e1 <strong>v\u00fd\u0161i v\u00fddaj\u016f prokazateln\u011b vynalo\u017een\u00fdch poplatn\u00edkem za um\u00edst\u011bn\u00ed<\/strong> vy\u017eivovan\u00e9ho d\u00edt\u011bte poplatn\u00edka v dan\u00e9m zda\u0148ovac\u00edm obdob\u00ed v za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku v\u010detn\u011b mate\u0159sk\u00e9 \u0161koly podle \u0161kolsk\u00e9ho z\u00e1kona. <\/p>\n<p>N\u00e1rok se uplat\u0148uje na z\u00e1klad\u011b <strong>potvrzen\u00ed<\/strong> o skute\u010dn\u011b uhrazen\u00fdch v\u00fddaj\u00edch, kter\u00e9 vystav\u00ed p\u0159\u00edslu\u0161n\u00e9 p\u0159ed\u0161koln\u00ed za\u0159\u00edzen\u00ed. K uplatn\u011bn\u00ed doch\u00e1z\u00ed jednou ro\u010dn\u011b nikoliv m\u011bs\u00ed\u010dn\u011b ve v\u00fd\u0161i jedn\u00e9 dvan\u00e1ctiny, jako je tomu u slevy na vy\u017eivovan\u00e9 d\u00edt\u011b. Takt\u00e9\u017e se sleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte <strong>\u201enep\u0159ekl\u00e1p\u00ed\u201c do da\u0148ov\u00e9ho bonusu<\/strong>, nem\u016f\u017ee b\u00fdt v\u011bt\u0161\u00ed ne\u017e vypo\u010dten\u00e1 da\u0148ov\u00e1 povinnost.<\/p>\n<p>Dal\u0161\u00ed odli\u0161nost\u00ed od slevy na vy\u017eivovan\u00e9 d\u00edt\u011b je to, \u017ee novou slevu si m\u016f\u017eou uplatnit takt\u00e9\u017e <strong>poplatn\u00edci s p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti \u010di s p\u0159\u00edjmy z pron\u00e1jmu pokud si uplat\u0148uj\u00ed pau\u0161\u00e1ln\u00ed v\u00fddaje a to bez jak\u00e9hokoliv omezen\u00ed<\/strong>.<\/p>\n<p>Nov\u00e1 sleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte nijak neomezuje slevu na vy\u017eivovan\u00e9 d\u00edt\u011b.<\/p>\n<p>Podm\u00ednky pro uplatn\u011bn\u00ed slevy:<\/p>\n<ul>\n<li>nesm\u00ed se jednat o v\u00fddaje, kter\u00e9 ji\u017e sn\u00ed\u017eily z\u00e1klad dan\u011b,<\/li>\n<li>\u017eije-li vy\u017eivovan\u00e9 d\u00edt\u011b s poplatn\u00edkem ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti,<\/li>\n<li>za vnuka nebo vnuka druh\u00e9ho z man\u017eel\u016f lze slevu uplatnit pouze, pokud jsou v p\u00e9\u010di, kter\u00e1 nahrazuje p\u00e9\u010di rodi\u010d\u016f,<\/li>\n<li>za <strong>ka\u017ed\u00e9 vy\u017eivovan\u00e9 d\u00edt\u011b<\/strong> lze uplatnit slevu maxim\u00e1ln\u011b do v\u00fd\u0161e minim\u00e1ln\u00ed mzdy stanoven\u00e9 k po\u010d\u00e1tku p\u0159\u00edslu\u0161n\u00e9ho zda\u0148ovac\u00edho obdob\u00ed \u2013 v <strong>roce 2014 je to 8 500 K\u010d<\/strong>, <strong>v roce 2015 bude \u010dinit maxim\u00e1ln\u00ed \u010d\u00e1stka 9 200 K\u010d<\/strong>,<\/li>\n<li>vy\u017eivuje-li d\u00edt\u011b v jedn\u00e9 spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti v\u00edce poplatn\u00edk\u016f, m\u016f\u017ee slevu za um\u00edst\u011bn\u00ed d\u00edt\u011bte uplatnit ve zda\u0148ovac\u00edm obdob\u00ed jen jeden z nich.<\/li>\n<\/ul>\n<p>Nov\u00e1 pr\u00e1vn\u00ed \u00faprava d\u00e1le p\u0159in\u00e1\u0161\u00ed mo\u017enost da\u0148ov\u00fdm subjekt\u016fm uplatnit jako <strong>da\u0148ov\u011b uznateln\u00e9 n\u00e1klady<\/strong> v podob\u011b:<\/p>\n<ol>\n<li>v\u00fddaj\u016f na provoz vlastn\u00edho za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku, nebo<\/li>\n<li>p\u0159\u00edsp\u011bvku na provoz za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku zaji\u0161\u0165ovan\u00fd jin\u00fdmi subjekty pro d\u011bti vlastn\u00edch zam\u011bstnanc\u016f.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Jako ji\u017e tradi\u010dn\u011b m\u016f\u017eeme s bl\u00ed\u017e\u00edc\u00edm se koncem roku pozorovat zv\u00fd\u0161enou legislativn\u00ed aktivitu z\u00e1konod\u00e1rc\u016f zejm\u00e9na v da\u0148ov\u00e9 oblasti. Takt\u00e9\u017e tradi\u010dn\u00ed je skute\u010dnost, \u017ee da\u0148ov\u00e9 zm\u011bny &#8230;<\/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":[50,62,120],"class_list":["post-415","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-sleva-na-dani","tag-sleva-na-dite"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/415","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=415"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/415\/revisions"}],"predecessor-version":[{"id":5416,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/415\/revisions\/5416"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}