{"id":4343,"date":"2025-01-31T16:39:32","date_gmt":"2025-01-31T15:39:32","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jak-na-danove-slevy-u-podnikajicich-fyzickych-osob-u-dane-z-prijmu\/"},"modified":"2025-01-31T16:44:27","modified_gmt":"2025-01-31T15:44:27","slug":"jak-na-danove-slevy-u-podnikajicich-fyzickych-osob-u-dane-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-danove-slevy-u-podnikajicich-fyzickych-osob-u-dane-z-prijmu\/","title":{"rendered":"Jak na da\u0148ov\u00e9 slevy v roce 2025 u podnikaj\u00edc\u00edch fyzick\u00fdch osob u dan\u011b z p\u0159\u00edjm\u016f?"},"content":{"rendered":"<h2>Z\u00e1kladn\u00ed sleva na poplatn\u00edka dan\u011b<\/h2>\n<p>Obl\u00edbenou slevou je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/diky-sleve-na-poplatnika-usetrite-na-danich-az-30-840-korun-rocne\/\">z\u00e1kladn\u00ed sleva na poplatn\u00edka<\/a>, kter\u00e1 \u010din\u00ed pro zda\u0148ovac\u00ed obdob\u00ed roku 2023 \u010d\u00e1stku ve v\u00fd\u0161i 30 840 K\u010d a z\u016fst\u00e1v\u00e1 zachov\u00e1na i pro rok 2025.<\/p>\n<p>Tuto slevu lze uplat\u0148ovat po spln\u011bn\u00ed podm\u00ednek dle z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZDP) i za jednotliv\u00e9 m\u011bs\u00edce v\u00a0pr\u016fb\u011bhu kalend\u00e1\u0159n\u00edho roku, av\u0161ak pouze jen u p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti (zam\u011bstn\u00e1n\u00ed). Z\u00a0hlediska ro\u010dn\u00edho uplatn\u011bn\u00ed v\u00a0r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed m\u00e1 n\u00e1rok na uplatn\u011bn\u00ed t\u00e9to slevy ka\u017ed\u00e1 fyzick\u00e1 osoba, a\u0165 da\u0148ov\u00fd rezident nebo da\u0148ov\u00fd nerezident. Tato sleva je nepom\u011brovateln\u00e1, tj. nerozpo\u010d\u00edt\u00e1v\u00e1 se pom\u011brem na jednotliv\u00e9 m\u011bs\u00edce, n\u00fdbr\u017e se uplat\u0148uje v\u017edy v\u00a0cel\u00e9 v\u00fd\u0161i. V\u00fdjimku pro jej\u00ed uplatn\u011bn\u00ed nalezneme nap\u0159\u00edklad ve vyjmenovan\u00fdch p\u0159\u00edpadech v\u00a0r\u00e1mci da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed u zem\u0159el\u00fdch osob.<\/p>\n<h2>Sleva na man\u017eela<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-musite-splnit-pro-uplatneni-slevy-na-manzelku-v-roce-2022\/\">Da\u0148ovou slevu na man\u017eela<\/a> ve v\u00fd\u0161i 24 840 K\u010d, resp. na man\u017eela s\u00a0p\u0159iznan\u00fdm n\u00e1rokem na pr\u016fkaz ZTP\/P ve v\u00fd\u0161i 49 680 K\u010d, je mo\u017en\u00e9 uplatnit p\u0159i sou\u010dasn\u00e9m spln\u011bn\u00ed n\u011bkolika podm\u00ednek.<\/p>\n<p>Zejm\u00e9na se mus\u00ed jednat o man\u017eela definovan\u00e9ho dle ZDP. Man\u017eel pro \u00fa\u010dely tohoto z\u00e1kona je vymezen v \u00a7 21e odst. 3: \u201eMan\u017eelem (man\u017eelkou) se pro \u00fa\u010dely dan\u00ed z\u00a0p\u0159\u00edjm\u016f rozum\u00ed tak\u00e9 partner podle z\u00e1kona upravuj\u00edc\u00edho registrovan\u00e9 partnerstv\u00ed\u201c.<\/p>\n<p>Sou\u010dasn\u011b mus\u00ed man\u017eel \u017e\u00edt s poplatn\u00edkem ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti a tento man\u017eel mus\u00ed b\u00fdt poplatn\u00edkem tzv. vy\u017eivov\u00e1n. To znamen\u00e1, \u017ee man\u017eel nem\u00e1 vlastn\u00ed p\u0159\u00edjem p\u0159esahuj\u00edc\u00ed za zda\u0148ovac\u00ed obdob\u00ed \u010d\u00e1stku ve v\u00fd\u0161i 68 000 K\u010d. Podrobn\u00fd popis p\u0159\u00edjm\u016f, kter\u00e9 se nezahrnuj\u00ed do vlastn\u00edho p\u0159\u00edjmu man\u017eela, obsahuje ustanoven\u00ed \u00a7 35ba odst. 1 p\u00edsm. b) ZDP. Vysv\u011btlen\u00ed k vlastn\u00edmu p\u0159\u00edjmu man\u017eela nalezneme i v textaci Pokynu GF\u0158 D-59 k tomuto ustanoven\u00ed.<\/p>\n<p>Sleva na man\u017eela je nepom\u011brovateln\u00e1 pro jednotliv\u00e9 kalend\u00e1\u0159n\u00ed m\u011bs\u00edce &#8211; s\u00a0v\u00fdjimkou uzav\u0159en\u00ed man\u017eelstv\u00ed (registrace), rozvodu (zru\u0161en\u00ed registrace) a \u00famrt\u00ed.<\/p>\n<p>U fyzick\u00e9 osoby \u2013 \u010desk\u00e9ho da\u0148ov\u00e9ho nerezidenta lze tuto slevu uplatnit, pouze pokud se jedn\u00e1 o da\u0148ov\u00e9ho rezidenta \u010dlensk\u00e9ho st\u00e1tu Evropsk\u00e9 unie nebo st\u00e1tu tvo\u0159\u00edc\u00edho Evropsk\u00fd hospod\u00e1\u0159sk\u00fd prostor a pokud \u00fahrn jeho p\u0159\u00edjm\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky tvo\u0159\u00ed nejm\u00e9n\u011b 90 % v\u0161ech jeho p\u0159\u00edjm\u016f, s\u00a0v\u00fdjimkou p\u0159\u00edjm\u016f, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b nebo jsou od dan\u011b osvobozeny, nebo p\u0159\u00edjm\u016f, z\u00a0nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b.<\/p>\n<p>Od roku 2024 je v\u0161ak uplatn\u011bn\u00ed t\u00e9to slevy omezeno dal\u0161\u00ed z\u00e1konnou zp\u0159\u00eds\u0148uj\u00edc\u00ed podm\u00ednkou, a sice: vy\u017eivovan\u00e1 osoba mus\u00ed pe\u010dovat o d\u00edt\u011b, kter\u00e9 nedovr\u0161ilo v\u011bku 3 let, ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti.<\/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\/4343\">\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\/4343\">\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>Sleva na invaliditu<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b slevy na invaliditu, kterou lze uplat\u0148ovat i na m\u011bs\u00ed\u010dn\u00ed b\u00e1zi u p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti, rozli\u0161ujeme z\u00e1kladn\u00ed slevu ve v\u00fd\u0161i 2 520 K\u010d za kalend\u00e1\u0159n\u00ed rok, je-li poplatn\u00edkovi p\u0159izn\u00e1n invalidn\u00ed d\u016fchod pro invaliditu prvn\u00edho nebo druh\u00e9ho stupn\u011b (\u00a7 35ba odst. 1 p\u00edsm. c) ZDP). D\u00e1le se jedn\u00e1 o roz\u0161\u00ed\u0159enou slevu na invaliditu ve v\u00fd\u0161i 5 040 K\u010d, je-li poplatn\u00edkovi p\u0159izn\u00e1n invalidn\u00ed d\u016fchod pro invaliditu t\u0159et\u00edho stupn\u011b (\u00a7 35ba odst. 1 p\u00edsm. d) ZDP). V p\u0159\u00edpad\u011b dr\u017eitele pr\u016fkazu ZTP\/P je definov\u00e1na sleva ve v\u00fd\u0161i 16 140 K\u010d (\u00a7 35ba odst. 1 p\u00edsm. e) ZDP).<\/p>\n<p>U fyzick\u00e9 osoby \u2013 \u010desk\u00e9ho da\u0148ov\u00e9ho nerezidenta lze tuto slevu uplatnit, pouze pokud se jedn\u00e1 o da\u0148ov\u00e9ho rezidenta \u010dlensk\u00e9ho st\u00e1tu Evropsk\u00e9 unie nebo st\u00e1tu tvo\u0159\u00edc\u00edho Evropsk\u00fd hospod\u00e1\u0159sk\u00fd prostor a pokud \u00fahrn jeho p\u0159\u00edjm\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky tvo\u0159\u00ed nejm\u00e9n\u011b 90 % v\u0161ech jeho p\u0159\u00edjm\u016f, s\u00a0v\u00fdjimkou p\u0159\u00edjm\u016f, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b nebo jsou od dan\u011b osvobozeny, nebo p\u0159\u00edjm\u016f, z\u00a0nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b.<\/p>\n<h2>Sleva na studenta<\/h2>\n<p>Tato da\u0148ov\u00e1 sleva je od roku 2024 zcela zru\u0161ena.<\/p>\n<h2>Sleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte<\/h2>\n<p>Tato da\u0148ov\u00e1 sleva je od roku 2024 zcela zru\u0161ena.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7787\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/pexels-pixabay-39369-1024x762.jpg\" alt=\"\" width=\"1024\" height=\"762\" \/><\/p>\n<h2>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b<\/h2>\n<p>K\u00a0z\u00e1sadn\u00ed zm\u011bn\u011b do\u0161lo v\u00a0pr\u016fb\u011bhu druh\u00e9 poloviny roku 2021 se zp\u011btnou \u00fa\u010dinnost\u00ed k\u00a01. lednu 2021 ve v\u00fd\u0161i da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b. \u010c\u00e1stka <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-zvyhodneni-vyzivovane-dite-pri-uzavreni-snatku\/\">da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na prvn\u00ed d\u00edt\u011b<\/a> z\u016fst\u00e1v\u00e1 beze zm\u011bny, tj. 15.204 K\u010d, na druh\u00e9 d\u00edt\u011b nov\u011b 22 320 K\u010d a za t\u0159et\u00ed a dal\u0161\u00ed d\u00edt\u011b 27 840 K\u010d. Podrobn\u011b jsou podm\u00ednky pro uplatn\u011bn\u00ed t\u00e9to slevy upraveny v \u00a7 35c ZDP<\/p>\n<p>U fyzick\u00e9 osoby \u2013 \u010desk\u00e9ho da\u0148ov\u00e9ho nerezidenta lze da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b uplatnit, pouze pokud se jedn\u00e1 o da\u0148ov\u00e9ho rezidenta \u010dlensk\u00e9ho st\u00e1tu Evropsk\u00e9 unie nebo st\u00e1tu tvo\u0159\u00edc\u00edho Evropsk\u00fd hospod\u00e1\u0159sk\u00fd prostor a pokud \u00fahrn jeho p\u0159\u00edjm\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky tvo\u0159\u00ed nejm\u00e9n\u011b 90 % v\u0161ech jeho p\u0159\u00edjm\u016f, s\u00a0v\u00fdjimkou p\u0159\u00edjm\u016f, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b nebo jsou od dan\u011b osvobozeny, nebo p\u0159\u00edjm\u016f, z\u00a0nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b.<\/p>\n<h2>Sleva na dani za zam\u011bstn\u00e1v\u00e1n\u00ed pracovn\u00edk\u016f se zdravotn\u00edm posti\u017een\u00edm<\/h2>\n<p>Poplatn\u00edk\u016fm se da\u0148 za zda\u0148ovac\u00ed obdob\u00ed sni\u017euje dle \u00a7 35 ZDP o \u010d\u00e1stku:<\/p>\n<ul>\n<li>ve v\u00fd\u0161i 18 000 K\u010d za ka\u017ed\u00e9ho zam\u011bstnance se zdravotn\u00edm posti\u017een\u00edm, s\u00a0v\u00fdjimkou zam\u011bstnance s\u00a0t\u011b\u017e\u0161\u00edm zdravotn\u00edm posti\u017een\u00edm a pom\u011brnou \u010d\u00e1st z\u00a0t\u00e9to \u010d\u00e1stky, je-li v\u00fdsledkem pr\u016fm\u011brn\u00e9ho ro\u010dn\u00edho p\u0159epo\u010dten\u00e9ho po\u010dtu t\u011bchto zam\u011bstnanc\u016f desetinn\u00e9 \u010d\u00edslo, a to dle postupu v \u00a7 35 odst. 2 ZDP,<\/li>\n<li>ve v\u00fd\u0161i 60 000 K\u010d za ka\u017ed\u00e9ho zam\u011bstnance se zdravotn\u00edm posti\u017een\u00edm, s\u00a0v\u00fdjimkou zam\u011bstnance s\u00a0t\u011b\u017e\u0161\u00edm zdravotn\u00edm posti\u017een\u00edm a pom\u011brnou \u010d\u00e1st z\u00a0t\u00e9to \u010d\u00e1stky, je-li v\u00fdsledkem pr\u016fm\u011brn\u00e9ho ro\u010dn\u00edho p\u0159epo\u010dten\u00e9ho po\u010dtu t\u011bchto zam\u011bstnanc\u016f desetinn\u00e9 \u010d\u00edslo, a to dle postupu v \u00a7 35 odst. 2 ZDP.<\/li>\n<\/ul>\n<h2>Sleva na dani za zastavenou exekuci<\/h2>\n<p>S\u00a0\u00fa\u010dinnost\u00ed od 1. ledna 2022 je v\u00a0ZDP zavedena nov\u00e1 sleva na dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch i pr\u00e1vnick\u00fdch osob, a sice \u201esleva na dani za zastavenou exekuci\u201c.<\/p>\n<p>Dle nov\u00e9ho ustanoven\u00ed \u00a7 35 odst. 4 ZDP se da\u0148 poplatn\u00edka vypo\u010dten\u00e1 za zda\u0148ovac\u00ed obdob\u00ed nebo obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, sni\u017euje o slevu za zastavenou exekuci, jej\u00ed\u017e v\u00fd\u0161e odpov\u00edd\u00e1 v\u00fd\u0161i n\u00e1hrady, kterou opr\u00e1vn\u011bn\u00e9mu v\u00a0dan\u00e9m zda\u0148ovac\u00edm obdob\u00ed nebo obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, p\u0159izn\u00e1 exekutor p\u0159i zastaven\u00ed exekuce, jej\u00edm\u017e p\u0159edm\u011btem byla pohled\u00e1vka nep\u0159evy\u0161uj\u00edc\u00ed \u010d\u00e1stku 1 500 K\u010d bez p\u0159\u00edslu\u0161enstv\u00ed, a kter\u00e1 prob\u00edhala po dobu alespo\u0148 t\u0159\u00ed let p\u0159ede dnem nabyt\u00ed \u00fa\u010dinnosti t\u00e9to novely ZDP, z\u00a0d\u016fvodu, \u017ee v\u00a0t\u011bchto t\u0159ech letech nebyla tato pohled\u00e1vka vymo\u017eena ani\u017e z\u010d\u00e1sti. Sleva na dani se bude dokl\u00e1dat \u201eUsnesen\u00edm o zastaven\u00ed exekuce\u201c, kter\u00e9 se bude p\u0159ikl\u00e1dat k\u00a0da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f.<\/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<h2>Z\u00e1v\u011br<\/h2>\n<p>Za zda\u0148ovac\u00ed obdob\u00ed lze u fyzick\u00fdch osob z\u00a0hlediska dan\u011b z p\u0159\u00edjm\u016f uplatnit v\u00a0r\u00e1mci ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b u zam\u011bstnavatele nebo da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed jednotliv\u00e9 da\u0148ov\u00e9 slevy nebo da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b, pokud jsou pro p\u0159\u00edslu\u0161n\u00e9 instituty spln\u011bny z\u00e1konn\u00e9 podm\u00ednky dle ZDP. N\u011bkter\u00e9 z\u00a0v\u00fd\u0161e uveden\u00fdch slev lze uplat\u0148ovat pouze za cel\u00e9 zda\u0148ovac\u00ed obdob\u00ed, jin\u00e9 lze pom\u011brovat dle spln\u011bn\u00ed podm\u00ednek pro jednotliv\u00e9 kalend\u00e1\u0159n\u00ed m\u011bs\u00edce. Rovn\u011b\u017e je nutn\u00e9 respektovat u n\u011bkter\u00fdch da\u0148ov\u00fdch slev omezen\u00ed pro jejich uplatn\u011bn\u00ed jen u \u010desk\u00fdch da\u0148ov\u00fdch rezident\u016f, p\u0159\u00edpadn\u011b da\u0148ov\u00fdch rezident\u016f \u010dlensk\u00e9ho st\u00e1tu Evropsk\u00e9 unie nebo st\u00e1tu tvo\u0159\u00edc\u00edho Evropsk\u00fd hospod\u00e1\u0159sk\u00fd prostor s\u00a0generovan\u00fdm p\u0159\u00edjmem nejm\u00e9n\u011b ve v\u00fd\u0161i 90 % ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kladn\u00ed sleva na poplatn\u00edka dan\u011b Obl\u00edbenou slevou je z\u00e1kladn\u00ed sleva na poplatn\u00edka, kter\u00e1 \u010din\u00ed pro zda\u0148ovac\u00ed obdob\u00ed roku 2023 \u010d\u00e1stku ve v\u00fd\u0161i 30 840 K\u010d &#8230;<\/p>\n","protected":false},"author":12,"featured_media":4345,"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":[77,51,120,134,118,57],"class_list":["post-4343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-danove-priznani","tag-fyzicka-osoba","tag-sleva-na-dite","tag-sleva-na-manzelku","tag-sleva-na-poplatnika","tag-zdanovaci-obdobi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4343","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4343"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4343\/revisions"}],"predecessor-version":[{"id":16642,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4343\/revisions\/16642"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4345"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}