{"id":4270,"date":"2026-01-16T10:39:33","date_gmt":"2026-01-16T09:39:33","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jak-a-kdy-lze-zpetne-uplatnit-danovou-ztratu-fyzickych-a-pravnickych-osob\/"},"modified":"2026-01-16T10:39:40","modified_gmt":"2026-01-16T09:39:40","slug":"jak-a-kdy-lze-zpetne-uplatnit-danovou-ztratu-fyzickych-a-pravnickych-osob","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-a-kdy-lze-zpetne-uplatnit-danovou-ztratu-fyzickych-a-pravnickych-osob\/","title":{"rendered":"Jak a kdy lze zp\u011btn\u011b uplatnit da\u0148ovou ztr\u00e1tu fyzick\u00fdch a pr\u00e1vnick\u00fdch osob?"},"content":{"rendered":"<p>Da\u0148ovou ztr\u00e1tou se podle <strong>z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/strong> (d\u00e1le tak\u00e9 jen \u201eZDP\u201c) rozum\u00ed \u2013 zjednodu\u0161en\u011b &#8211; situace, kdy<strong> da\u0148ov\u00e9 v\u00fddaje jsou vy\u0161\u0161\u00ed ne\u017e dosa\u017een\u00e9 da\u0148ov\u00e9 p\u0159\u00edjmy<\/strong>. Poj\u010fme si spole\u010dn\u011b probrat odli\u0161nosti u fyzick\u00fdch a pr\u00e1vnick\u00fdch osob, zp\u016fsob uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty a vliv da\u0148ov\u00e9 ztr\u00e1ty na prekluzi.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP:<\/strong> Da\u0148ovou ztr\u00e1tu zjist\u00edte z <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-uctovat-ztratu-i-zisk-z-vysledku-hospodareni\/\">v\u00fdsledku hospoda\u0159en\u00ed<\/a>. V \u010dl\u00e1nku se dozv\u00edte, jak ji za\u00fa\u010dtovat.<\/div>\n<h2>Kdy uplatnit da\u0148ovou ztr\u00e1tu u fyzick\u00fdch osob<\/h2>\n<p>Jak jist\u011b v\u00edme, fyzick\u00e9 osoby mohou dos\u00e1hnout r\u016fzn\u00fdch typ\u016f p\u0159\u00edjm\u016f \u2013 m\u016f\u017ee se jednat o p\u0159\u00edjmy aktivn\u00ed, kdy se poplatn\u00edk mus\u00ed p\u0159i\u010dinit, aby p\u0159\u00edjem dos\u00e1hl, nebo naopak se jedn\u00e1 o p\u0159\u00edjmy pasivn\u00ed nap\u0159. dosa\u017een\u00e9\u00a0 darem \u010di d\u011bd\u011bn\u00edm.<\/p>\n<p>Z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f n\u00e1m d\u011bl\u00ed p\u0159\u00edjmy do p\u011bti kategori\u00ed. Ka\u017ed\u00e1 kategorie pak n\u00e1sledn\u011b tvo\u0159\u00ed tzv. d\u00edl\u010d\u00ed z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob. Jedn\u00e1 se o tyto <strong>d\u00edl\u010d\u00ed z\u00e1klady dan\u011b<\/strong>:<\/p>\n<ul>\n<li>p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti (nap\u0159. zam\u011bstn\u00e1n\u00ed),<\/li>\n<li>p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti (nap\u0159. \u017eivnost),<\/li>\n<li>p\u0159\u00edjmy z\u00a0kapit\u00e1lov\u00e9ho majetku (nap\u0159. dividendy),<\/li>\n<li>p\u0159\u00edjmy z\u00a0n\u00e1jmu (nap\u0159. n\u00e1jem nemovit\u00fdch v\u011bc\u00ed) a<\/li>\n<li>ostatn\u00ed p\u0159\u00edjmy (nap\u0159. darov\u00e1n\u00ed).<\/li>\n<\/ul>\n<p>Abychom spr\u00e1vn\u011b da\u0148ov\u011b pracovali s\u00a0da\u0148ovou ztr\u00e1tou, mus\u00edme si nejprve odpov\u011bd\u011bt na dv\u011b ot\u00e1zky:<\/p>\n<ol>\n<li>Ze kter\u00e9ho d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b n\u00e1m m\u016f\u017ee vzniknout da\u0148ov\u00e1 ztr\u00e1ta?<\/li>\n<li>Kter\u00fd d\u00edl\u010d\u00ed z\u00e1klad m\u016f\u017ee b\u00fdt pon\u00ed\u017een o vzniklou da\u0148ovou ztr\u00e1tu?<\/li>\n<\/ol>\n<p><strong>\u0158e\u0161en\u00ed nalezneme v ustanoven\u00ed \u00a7 5 ZDP<\/strong>. Odpov\u011bdi jsou n\u00e1sleduj\u00edc\u00ed:<\/p>\n<ol>\n<li>Da\u0148ov\u00e1 ztr\u00e1ta <strong>m\u016f\u017ee vzniknout pouze u dvou d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b &#8211; z\u00a0p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti a z\u00a0p\u0159\u00edjm\u016f z\u00a0n\u00e1jmu. <\/strong>Z\u00a0ostatn\u00edch d\u00edl\u010d\u00edch z\u00e1klad\u016f nem\u016f\u017ee b\u00fdt doc\u00edleno da\u0148ov\u00e9 ztr\u00e1ty.<\/li>\n<li>O vzniklou da\u0148ovou ztr\u00e1tu <strong>nem\u016f\u017ee b\u00fdt sn\u00ed\u017een d\u00edl\u010d\u00ed z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti. V\u0161echny ostatn\u00ed d\u00edl\u010d\u00ed z\u00e1klady dan\u011b sn\u00ed\u017eeny b\u00fdt mohou.<\/strong><\/li>\n<\/ol>\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<h2>Kdy uplatnit da\u0148ovou ztr\u00e1tu u pr\u00e1vnick\u00fdch osob<\/h2>\n<p>U pr\u00e1vnick\u00fdch osob n\u00e1m odpad\u00e1 \u0159e\u0161en\u00ed problematiky d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b. <strong>Pr\u00e1vnick\u00e1 osoba m\u00e1 standardn\u011b jeden z\u00e1klad dan\u011b nebo jednu da\u0148ovou ztr\u00e1tu. <\/strong>V\u00a0t\u00e9to oblasti je tedy pr\u00e1vnick\u00e1 osoba m\u00e9n\u011b slo\u017eit\u00e1, ne\u017e osoba fyzick\u00e1.<\/p>\n<p>Aby to v\u0161ak nebylo tak jednoduch\u00e9, je pot\u0159eba m\u00edt na pam\u011bti, \u017ee v \u00a7 38na ZDP je <strong>z\u00e1kaz pro uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty. <\/strong>\u00a0\u00a0Podle tohoto ustanoven\u00ed nelze uplatnit da\u0148ovou ztr\u00e1tu za situace, kdy do\u0161lo u pr\u00e1vnick\u00e9 osoby <strong>k\u00a0podstatn\u00e9 zm\u011bn\u011b ve slo\u017een\u00ed osob, kter\u00e9 se p\u0159\u00edmo \u00fa\u010dastn\u00ed na kapit\u00e1lu \u010di kontrole spole\u010dnosti a z\u00edsk\u00e1n\u00ed rozhoduj\u00edc\u00edho vlivu. <\/strong><\/p>\n<p>Za podstatnou zm\u011bnu se pova\u017euje nabyt\u00ed nebo zv\u00fd\u0161en\u00ed pod\u00edlu, kter\u00e9 se v\u00a0\u00fahrnu t\u00fdk\u00e1 <strong>v\u00edce ne\u017e 25 % z\u00e1kladn\u00edho kapit\u00e1lu nebo hlasovac\u00edch pr\u00e1v, a zm\u011bny, kter\u00fdmi z\u00edsk\u00e1 \u010dlen obchodn\u00edho korporace rozhoduj\u00edc\u00ed vliv. <\/strong>Porovn\u00e1v\u00e1 se stav k\u00a0posledn\u00edmu dni obdob\u00ed, kdy ztr\u00e1ta byla stanovena, s posledn\u00edm dnem obdob\u00ed, za kter\u00e9 je ztr\u00e1ta uplat\u0148ov\u00e1na.<\/p>\n<p>Je zde v\u0161ak jedna <strong>v\u00fdjimka<\/strong>, kdy k\u00a0podstatn\u00e9 zm\u011bn\u011b sice do\u0161lo a p\u0159esto ztr\u00e1tu lze uplatnit. Podm\u00ednkou je, aby byl poplatn\u00edk schopen prok\u00e1zat, \u017ee <strong>nejm\u00e9n\u011b 80 % tr\u017eeb za sv\u00e9 v\u00fdkony a zbo\u017e\u00ed v\u00a0roce uplatn\u011bn\u00ed ztr\u00e1ty odpov\u00edd\u00e1 tr\u017eb\u00e1m ze stejn\u00e9 \u010dinnosti, jako byly dosa\u017eeny v\u00a0roce, kdy byla ztr\u00e1ta stanovena. <\/strong>Jde tedy o to, aby p\u0159edm\u011bt \u010dinnosti po podstatn\u00e9 zm\u011bn\u011b byl toto\u017en\u00fd s\u00a0\u010dinnost\u00ed p\u0159ed podstatnou zm\u011bnou a nedoch\u00e1zelo k \u201eobchodov\u00e1n\u00ed\u201c se ztr\u00e1tov\u00fdmi firmami.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7457\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/02\/pexels-mohammad-danish-891059-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Jak uplatnit da\u0148ovou ztr\u00e1tu zp\u011btn\u011b?<\/h2>\n<p>Cel\u00e1 l\u00e9ta jsme byli zvykl\u00ed, \u017ee se\u00a0ztr\u00e1ta uplat\u0148ovala v\u00a0n\u00e1sleduj\u00edc\u00edch obdob\u00edch. Do roku 2003 platilo, \u017ee jsme mohli ztr\u00e1tu uplatnit v\u00a0n\u00e1sleduj\u00edc\u00edch sedmi zda\u0148ovac\u00edch obdob\u00edch. N\u00e1sledn\u011b do\u0161lo ke zkr\u00e1cen\u00ed mo\u017enosti uplatnit ztr\u00e1tu o dva roky, tak\u017ee <strong>od roku 2004 plat\u00ed, \u017ee m\u016f\u017eeme ztr\u00e1tu uplatnit v\u00a0p\u011bti bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edch obdob\u00edch po roce, kdy byla ztr\u00e1ta vym\u011b\u0159ena<\/strong>. Tato \u00faprava plat\u00ed st\u00e1le.<\/p>\n<h3>Kolik let lze ode\u010d\u00edst da\u0148ovou ztr\u00e1tu?<\/h3>\n<p>V\u00a0r\u00e1mci boje s\u00a0negativn\u00edmi dopady koronakrize na ekonomiku do\u0161lo k\u00a0\u00faprav\u011b legislativy ohledn\u011b uplat\u0148ov\u00e1n\u00ed da\u0148ov\u00e9 ztr\u00e1ty. <strong>Od roku<\/strong> <strong>2020 m\u016f\u017eou da\u0148ov\u00ed poplatn\u00edci uplatnit da\u0148ovou ztr\u00e1tu jako od\u010ditatelnou polo\u017eku krom\u011b uplatn\u011bn\u00ed v\u00a0n\u00e1sleduj\u00edc\u00edch p\u011bti letech \u2013 to z\u016fst\u00e1v\u00e1 stejn\u00e9 &#8211; tak\u00e9 nov\u011b zp\u011btn\u011b a to za dva bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00ed roky.<\/strong><\/p>\n<p>Z\u00e1kon ne\u0159\u00edk\u00e1 nic o tom, jak m\u00e1 b\u00fdt da\u0148ov\u00e1 ztr\u00e1ta uplatn\u011bna zp\u011btn\u011b. Zda bude uplatn\u011bna pouze v\u00a0jednom zp\u011btn\u00e9m obdob\u00ed \u010di v\u00a0obou a takt\u00e9\u017e nehovo\u0159\u00ed o \u017e\u00e1dn\u00e9m pom\u011bru, jak ztr\u00e1tu zp\u011btn\u011b uplatnit. <strong>Jedin\u00fdm krit\u00e9riem je celkov\u00e1 v\u00fd\u0161e ztr\u00e1ty, kterou lze uplatnit zp\u011btn\u011b \u2013 maxim\u00e1ln\u00ed v\u00fd\u0161e \u010din\u00ed 30 mil. K\u010d. <\/strong><\/p>\n<h3>Uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/h3>\n<p>Jak tedy uplatnit da\u0148ovou ztr\u00e1tu zp\u011btn\u011b? <strong>Vym\u011b\u0159enou ztr\u00e1tu uplat\u0148ujeme zp\u011btn\u011b formou <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/opravne-vs-dodatecne-danove-priznani-vite-cem-presne-rozdil\/\"><strong>dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong><\/a>.<\/p>\n<p>Pozitivn\u00ed ekonomick\u00fd efekt nov\u00e9 pr\u00e1vn\u00ed \u00fapravy si uk\u00e1\u017eeme na p\u0159\u00edkladu zda\u0148ovac\u00edch obdob\u00edch roku 2023 a 2024.<\/p>\n<h3>P\u0159\u00edklad uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty z minul\u00fdch let<\/h3>\n<p><strong>\u0158\u00e1dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za 2023<\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Z\u00e1klad dan\u011b<\/td>\n<td>6\u00a0000 tis. K\u010d<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/td>\n<td>1\u00a0140 tis. K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0158\u00e1dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za 2024<\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Vym\u011b\u0159en\u00e1 da\u0148ov\u00e1 ztr\u00e1ta<\/td>\n<td>&#8211; 5\u00a0000 tis. K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed za rok 2023<\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Sn\u00ed\u017een\u00fd z\u00e1klad dan\u011b roku 2023 o ztr\u00e1tu z roku 2024<\/td>\n<td>1\u00a0000 tis. K\u010d<\/td>\n<\/tr>\n<tr>\n<td>Nov\u011b dom\u011b\u0159en\u00e1 da\u0148 za 2023<\/td>\n<td>190 tis. K\u010d<\/td>\n<\/tr>\n<tr>\n<td>P\u0159eplatek na dani (1\u00a0140 tis. \u2013 190 tis.)<\/td>\n<td>950 tis. K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Z\u00a0v\u00fd\u0161e uveden\u00e9ho p\u0159\u00edkladu je z\u0159ejm\u00e9, \u017ee pod\u00e1n\u00edm dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed <strong>vznikne poplatn\u00edkovi p\u0159eplatek ve v\u00fd\u0161i 950 tis. K\u010d.<\/strong> Vr\u00e1cen\u00edm tohoto p\u0159eplatku finan\u010dn\u00edm \u00fa\u0159adem se vcelku v\u00fdznamn\u011b <strong>zlep\u0161\u00ed cash-flow da\u0148ov\u00e9ho subjektu<\/strong>.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: P\u0159e\u010dt\u011bte si, jak podat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed krok za krokem<\/a>.<\/div>\n<h2>Da\u0148ov\u00e1 ztr\u00e1ta a prekluzivn\u00ed lh\u016fty<\/h2>\n<p>Doposud jsme v\u00a0cel\u00e9m \u010dl\u00e1nku vn\u00edmali da\u0148ovou ztr\u00e1tu jako vcelku pozitivn\u00ed z\u00e1le\u017eitost, proto\u017ee se jedn\u00e1 o polo\u017eku, kter\u00e1 n\u00e1m sni\u017euje z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f a t\u00edm n\u00e1m sni\u017euje samotnou da\u0148.<\/p>\n<p>Da\u0148ov\u00e1 ztr\u00e1ta m\u00e1 v\u0161ak jednu <strong>negativn\u00ed vlastnost \u2013 prodlu\u017euje prekluzivn\u00ed lh\u016ftu<\/strong>. Prekluzivn\u00ed lh\u016fta je \u010dasov\u00e9 obdob\u00ed, kdy n\u00e1s m\u016f\u017ee spr\u00e1vce dan\u011b kontrolovat a p\u0159\u00edpadn\u011b n\u00e1m tak\u00e9 da\u0148 dom\u011b\u0159it. <strong>Standardn\u00ed prekluzivn\u00ed lh\u016fta je t\u0159\u00edlet\u00e1<\/strong>. Jak n\u00e1m zasahuje da\u0148ov\u00e1 ztr\u00e1ta do prekluzivn\u00ed lh\u016fty, si uk\u00e1\u017eeme op\u011bt na p\u0159\u00edkladech.<\/p>\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\/4270\">\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\/4270\">\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<p><strong>P\u0159\u00edklad &#8211; p\u0159izn\u00e1n\u00ed za rok 2024 se pod\u00e1v\u00e1 v neprodlou\u017een\u00e9 lh\u016ft\u011b, bylo dosa\u017eeno kladn\u00e9ho z\u00e1kladu dan\u011b<\/strong><\/p>\n<p>Term\u00edn pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed \u2013 1. 4. 2025<br \/>\nKonec prekluze za rok 2024 \u2013 1. 4. 2028<\/p>\n<p><strong>P\u0159\u00edklad \u2013 p\u0159izn\u00e1n\u00ed za rok 2024 se pod\u00e1v\u00e1 v neprodlou\u017een\u00e9 lh\u016ft\u011b, bylo dosa\u017eeno da\u0148ov\u00e9 ztr\u00e1ty<\/strong><\/p>\n<p>Term\u00edn pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed \u2013 1. 4. 2025<br \/>\nZtr\u00e1tu lze uplatnit n\u00e1sledn\u011b v letech 2025 \u2013 2029<br \/>\nKonec prekluze za rok 2024 \u2013 1. 4. 2033<\/p>\n<p>Z\u00a0p\u0159\u00edklad\u016f je z\u0159ejm\u00e9, \u017ee d\u00edky da\u0148ov\u00e9 ztr\u00e1t\u011b nen\u00ed prekluze t\u0159\u00edlet\u00e1, ale <strong>prodlu\u017euje se na osm let<\/strong>. Co\u017e je velmi nep\u0159\u00edjemn\u00e9.<\/p>\n<p>Spolu se zaveden\u00edm mo\u017enosti uplatnit ztr\u00e1tu zp\u011btn\u011b n\u00e1m tak\u00e9 do ZDP p\u0159ibyl nov\u00fd institut \u2013 <strong>vzd\u00e1n\u00ed se pr\u00e1va na uplatn\u011bn\u00ed ztr\u00e1ty. <\/strong>Smyslem tohoto institutu je neprodlu\u017eovat si prekluzivn\u00ed lh\u016ftu.<\/p>\n<p>Jak aplikovat vzd\u00e1n\u00ed se pr\u00e1va na uplatn\u011bn\u00ed ztr\u00e1ty:<\/p>\n<ul>\n<li>vzd\u00e1v\u00e1 se pr\u00e1vo na uplatn\u011bn\u00ed ztr\u00e1ty do <strong>budoucna,<\/strong><\/li>\n<li>mus\u00ed se ozn\u00e1mit spr\u00e1vci dan\u011b <strong>ve lh\u016ft\u011b pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed za rok, kdy je stanovena ztr\u00e1ta<\/strong> a to bez libera\u010dn\u00ed 5 denn\u00ed lh\u016fty,<\/li>\n<li>lh\u016ftu pro ozn\u00e1men\u00ed <strong>nelze navr\u00e1tit v\u00a0p\u0159ede\u0161l\u00fd stav<\/strong>,<\/li>\n<li>vzd\u00e1n\u00ed se pr\u00e1va <strong>nelze vz\u00edt zp\u011bt<\/strong>.<\/li>\n<\/ul>\n<p>Pokud do\u0161lo k\u00a0uplatn\u011bn\u00ed cel\u00e9 ztr\u00e1ty zp\u011btn\u011b a nechci si prodlu\u017eovat prekluzivn\u00ed lh\u016ftu, je nutn\u00e9 se tak\u00e9 v\u00a0tomto p\u0159\u00edpad\u011b vzd\u00e1t pr\u00e1va na uplatn\u011bn\u00ed ztr\u00e1ty. D\u016fvod je ten, \u017ee kdy\u017e <strong>uplat\u0148uji ztr\u00e1tu zp\u011btn\u011b, doch\u00e1z\u00ed ke \u201esv\u00e1z\u00e1n\u00ed\u201c prekluze roku uplatn\u011bn\u00ed s\u00a0rokem, kdy je ztr\u00e1ta stanovena.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ovou ztr\u00e1tou se podle z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le tak\u00e9 jen \u201eZDP\u201c) rozum\u00ed \u2013 zjednodu\u0161en\u011b &#8211; situace, kdy da\u0148ov\u00e9 v\u00fddaje jsou vy\u0161\u0161\u00ed ne\u017e dosa\u017een\u00e9 da\u0148ov\u00e9 &#8230;<\/p>\n","protected":false},"author":14,"featured_media":4272,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[64,122,146],"class_list":["post-4270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-danova-ztrata","tag-polozky-odcitatelne-od-zakladu-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4270","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4270"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4270\/revisions"}],"predecessor-version":[{"id":18434,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4270\/revisions\/18434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4272"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}