{"id":4289,"date":"2026-01-20T15:32:35","date_gmt":"2026-01-20T14:32:35","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/darovaci-dan-2022-kdo-ji-plati-a-na-koho-se-nevztahuje\/"},"modified":"2026-04-13T12:46:24","modified_gmt":"2026-04-13T10:46:24","slug":"darovaci-dan-kdo-ji-plati-a-na-koho-se-nevztahuje","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/darovaci-dan-kdo-ji-plati-a-na-koho-se-nevztahuje\/","title":{"rendered":"Darovac\u00ed da\u0148 2026: kdo ji plat\u00ed a na koho se nevztahuje?"},"content":{"rendered":"<h2>Kter\u00e9 dary jsou od dan\u011b osvobozen\u00e9?<\/h2>\n<p>P\u0159\u00edjmy z dar\u016f nedan\u00edte, pokud sou\u010det hodnot v\u0161ech dar\u016f od t\u00e9ho\u017e d\u00e1rce <strong>nep\u0159es\u00e1hne hranici 50 000 korun<\/strong> za zda\u0148ovac\u00ed obdob\u00ed (obvykle kalend\u00e1\u0159n\u00ed rok).<\/p>\n<p>D\u00e1le jsou od dan\u011b osvobozen\u00e9 v\u0161echny dary, pokud<\/p>\n<ul>\n<li>je mezi d\u00e1rcem a obdarovan\u00fdm <strong>p\u0159\u00edm\u00fd p\u0159\u00edbuzensk\u00fd vztah<\/strong> (rodi\u010de, d\u011bti, vnuci, man\u017eel\u00e9),<\/li>\n<li>jsou d\u00e1rce a obdarovan\u00fd <strong>p\u0159\u00edbuzn\u00ed v \u0159ad\u011b pobo\u010dn\u00e9<\/strong> (sourozenci, synovci a nete\u0159e, str\u00fdcov\u00e9 a tety, ze\u0165ov\u00e9 a snachy, man\u017eel\u00e9 rodi\u010d\u016f, d\u011bti man\u017eela nebo rodi\u010de man\u017eela, man\u017eel\u00e9 d\u011bt\u00ed),<\/li>\n<li>obdarovan\u00fd a d\u00e1rce \u017eij\u00ed nejm\u00e9n\u011b <strong>jeden rok ve spole\u010dn\u00e9 dom\u00e1cnosti<\/strong>, pe\u010duj\u00ed o spole\u010dnou dom\u00e1cnost, nebo je obdarovan\u00fd na d\u00e1rce odk\u00e1z\u00e1n v\u00fd\u017eivou.<\/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                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               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\/4289\">\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\/4289\">\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>Co kdy\u017e mus\u00edte danit?<\/h2>\n<p>Jestli\u017ee se na v\u00e1s \u017e\u00e1dn\u00e1 z v\u00fd\u0161e uveden\u00fdch podm\u00ednek nevztahuje, pak mus\u00edte hodnotu daru <strong>uv\u00e9st ve sv\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/strong> a odv\u00e9st z n\u011bj da\u0148 jako z ka\u017ed\u00e9ho jin\u00e9ho p\u0159\u00edjmu. Da\u0148 plat\u00ed v\u017edy obdarovan\u00fd (tj. p\u0159\u00edjemce daru).<\/p>\n<p>Fyzick\u00e9 osoby odv\u00e1d\u00ed 15 % z hodnoty daru (p\u0159\u00edpadn\u011b 23 %), pr\u00e1vnick\u00e9 21 % (od roku 2024). Zpracov\u00e1n\u00ed a odevzd\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00edm v\u00e1m usnadn\u00ed nap\u0159\u00edklad <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program Money S3<\/a>. Je ke <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">sta\u017een\u00ed zdarma<\/a>.<\/p>\n<p>Pokud jste nepodnikaj\u00edc\u00ed fyzick\u00e1 osoba, da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za kalend\u00e1\u0159n\u00ed rok 2024 pak mus\u00edte odevzdat <strong>do \u00fater\u00fd 1. dubna 2025<\/strong>, pokud jej pod\u00e1v\u00e1te pap\u00edrov\u011b. V p\u0159\u00edpad\u011b elektronick\u00e9 verze m\u00e1te m\u011bs\u00edc nav\u00edc a plat\u00ed pro v\u00e1s term\u00edn p\u00e1tek 2. kv\u011btna 2025. Jestli\u017ee v\u00e1m da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed sestavuje a pod\u00e1v\u00e1 da\u0148ov\u00fd poradce, registrovan\u00fd u Komory da\u0148ov\u00fdch poradc\u016f \u010cesk\u00e9 republiky, pak m\u00e1te \u010das a\u017e do \u00fater\u00fd 1. \u010dervence 2025.<\/p>\n<p>Samotnou da\u0148 z p\u0159\u00edjm\u016f zapla\u0165te ide\u00e1ln\u011b <strong>hotov\u011b p\u0159\u00edmo na pokladn\u011b finan\u010dn\u00edho \u00fa\u0159adu<\/strong>, proto\u017ee v takov\u00e9m p\u0159\u00edpad\u011b jsou pen\u00edze ihned p\u0159ips\u00e1ny a vy m\u00e1te jistotu, \u017ee jste zaplatili v\u010das. Pokud budete pen\u00edze pos\u00edlat p\u0159evodem na \u00fa\u010det nebo platit slo\u017eenkou, po\u0161lete je rad\u011bji p\u00e1r dn\u00ed p\u0159ed v\u00fd\u0161e uveden\u00fdmi term\u00edny, aby pen\u00edze v\u010das dorazily na bankovn\u00ed \u00fa\u010det finan\u010dn\u00edho \u00fa\u0159adu.<\/p>\n<p>Pokud jste OSV\u010c vedouc\u00ed <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">da\u0148ovou evidenci<\/a>, m\u00e1te povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed elektronicky, tak\u017ee pro v\u00e1s plat\u00ed datum <strong>2. kv\u011btna <\/strong><strong>2025<\/strong>. P\u0159\u00edpadn\u011b m\u016f\u017eete tak\u00e9 vyu\u017e\u00edt pozd\u011bj\u0161\u00ed term\u00edn pro p\u0159izn\u00e1n\u00ed zpracovan\u00e1 da\u0148ov\u00fdmi poradci, registrovan\u00fdmi u Komory da\u0148ov\u00fdch poradc\u016f \u010cesk\u00e9 republiky.<\/p>\n<p>Pr\u00e1vnick\u00e1 osoba za\u00fa\u010dtuje poskytnut\u00fd dar jako v\u00fddaj v <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">podvojn\u00e9m \u00fa\u010detnictv\u00ed<\/a> \u2014 konkr\u00e9tn\u011b na \u00fa\u010det 543 (Dary), p\u0159i\u010dem\u017e jeho da\u0148ov\u00e1 uznatelnost z\u00e1vis\u00ed na spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek.<\/p>\n<p>P\u0159e\u010dtete si, jak krok za krokem <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> a odeslat ho p\u0159es datovou schr\u00e1nku.<\/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>Kter\u00e9 dary jsou od dan\u011b osvobozen\u00e9? P\u0159\u00edjmy z dar\u016f nedan\u00edte, pokud sou\u010det hodnot v\u0161ech dar\u016f od t\u00e9ho\u017e d\u00e1rce nep\u0159es\u00e1hne hranici 50 000 korun za zda\u0148ovac\u00ed &#8230;<\/p>\n","protected":false},"author":2,"featured_media":4290,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,6,35],"tags":[50,269],"class_list":["post-4289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-ucetnictvi-2","category-ucetnictvi","tag-dan-z-prijmu-fyzickych-osob","tag-dan-z-prijmu-pravnickych-osob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4289","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=4289"}],"version-history":[{"count":16,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4289\/revisions"}],"predecessor-version":[{"id":18789,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4289\/revisions\/18789"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4290"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}