{"id":436,"date":"2025-02-03T16:08:44","date_gmt":"2025-02-03T15:08:44","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/ma-povinnost-podat-danove-priznani\/"},"modified":"2025-02-03T16:09:14","modified_gmt":"2025-02-03T15:09:14","slug":"ma-povinnost-podat-danove-priznani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/ma-povinnost-podat-danove-priznani\/","title":{"rendered":"Kdo nem\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a kdy po\u017e\u00e1dat o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed zam\u011bstnavatele?"},"content":{"rendered":"<p>Poj\u010fme si spole\u010dn\u011b p\u0159ipomenout, kdy fyzick\u00fdm osob\u00e1m vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f (d\u00e1le tak\u00e9 \u201eDP\u201c), kdy takovou povinnost nemaj\u00ed a za jak\u00fdch podm\u00ednek si m\u016f\u017eou nechat prov\u00e9st z\u00fa\u010dtov\u00e1n\u00ed u sv\u00e9ho zam\u011bstnavatele.<\/p>\n<h2>Kdo m\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed z p\u0159\u00edjmu<\/h2>\n<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) nejprve uv\u00e1d\u00ed z\u00e1kladn\u00ed pravidlo, kdy <strong>vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>:<\/p>\n<ul>\n<li>da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je povinen podat ka\u017ed\u00fd, jeho\u017e ro\u010dn\u00ed p\u0159\u00edjmy, kter\u00e9 jsou p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob, <strong>p\u0159es\u00e1hly 50 000 K\u010d<\/strong>, pokud se nejedn\u00e1 o p\u0159\u00edjmy od dan\u011b osvobozen\u00e9 nebo o p\u0159\u00edjmy, z nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b.<\/li>\n<\/ul>\n<p>ZDP d\u00e1le stanov\u00ed <strong>povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>\u00a0v t\u011bchto p\u0159\u00edpadech:<\/p>\n<ul>\n<li>da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je povinen podat i ten, jeho\u017e ro\u010dn\u00ed p\u0159\u00edjmy, kter\u00e9 jsou p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob, nep\u0159es\u00e1hly 50 000 K\u010d, ale vykazuje da\u0148ovou ztr\u00e1tu,<\/li>\n<li>\u010desk\u00fd nerezident, kter\u00fd uplat\u0148uje slevy na dani (s v\u00fdjimkou z\u00e1kladn\u00ed slevy na poplatn\u00edka a slevy na studenta) nebo da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed a nebo nezdanitelnou \u010d\u00e1st z\u00e1kladu dan\u011b,<\/li>\n<li>pokud byly poplatn\u00edkovi vyplaceny p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti za uplynul\u00e1 l\u00e9ta,<\/li>\n<li>pokud poplatn\u00edk s p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti uplat\u0148uje pro sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b hodnotu bez\u00faplatn\u00e9ho pln\u011bn\u00ed poskytnut\u00e9ho do zahrani\u010d\u00ed (dar),<\/li>\n<li>povinnost podat DP m\u00e1 poplatn\u00edk, u n\u011bho\u017e se zvy\u0161uje o solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b da\u0148 nebo z\u00e1loha na da\u0148 z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti.<\/li>\n<\/ul>\n<p>Pouze p\u0159ipom\u00edn\u00e1m, \u017ee krom\u011b ZDP stanovuje povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed takt\u00e9\u017e da\u0148ov\u00fd \u0159\u00e1d, kter\u00fd uv\u00e1d\u00ed, \u017ee \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed <strong>mus\u00ed podat<\/strong> da\u0148ov\u00fd subjekt mimo jin\u00e9 i na v\u00fdzvu spr\u00e1vce dan\u011b.<\/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            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\/^(([^<>()[\\]\\\\.,;:\\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\/436\">\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\/436\">\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>Kdy se nemus\u00ed nemus\u00ed pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n<p>Naopak ZDP vymezuje situace, kdy poplatn\u00edkovi <strong>povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nevznik\u00e1<\/strong>:<\/p>\n<ul>\n<li>pokud m\u00e1 poplatn\u00edk p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti pouze od jednoho a nebo postupn\u011b od v\u00edce pl\u00e1tc\u016f dan\u011b (za podm\u00ednky, \u017ee m\u00e1 podepsan\u00e9 prohl\u00e1\u0161en\u00ed) a vyjma p\u0159\u00edjm\u016f osvobozen\u00fdch a p\u0159\u00edjm\u016f, z nich\u017e je vyb\u00edr\u00e1na sr\u00e1\u017ekov\u00e1 da\u0148 a nemaj\u00ed jin\u00e9 p\u0159\u00edjmy vy\u0161\u0161\u00ed ne\u017e 20 000 K\u010d,<\/li>\n<li>pokud m\u00e1 pouze p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti ze zahrani\u010dn\u00ed, kter\u00e9 jsou vyjmuty ze zdan\u011bn\u00ed.<\/li>\n<\/ul>\n<h2>Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/h2>\n<p>O ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loha a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed m\u016f\u017ee poplatn\u00edk po\u017e\u00e1dat sv\u00e9ho zam\u011bstnavatele (pl\u00e1tce p\u0159\u00edjmu) za t\u011bchto podm\u00ednek:<\/p>\n<ul>\n<li>pokud nem\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed,<\/li>\n<li>ve zda\u0148ovac\u00edm obdob\u00ed pob\u00edral mzdu pouze od jednoho nebo postupn\u011b od v\u00edce pl\u00e1tc\u016f,<\/li>\n<li>m\u011bl u v\u0161ech pl\u00e1tc\u016f podepsan\u00e9 da\u0148ov\u00e9 prohl\u00e1\u0161en\u00ed a<\/li>\n<li>nejpozd\u011bji do 15. \u00fanora po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed po\u017e\u00e1d\u00e1 p\u00edsemn\u011b o proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed posledn\u00edho z v\u00fd\u0161e uveden\u00fdch pl\u00e1tc\u016f.<\/li>\n<\/ul>\n<p><strong>Nejpozd\u011bji do 15. \u00fanora po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed<\/strong> mus\u00ed poplatn\u00edk sv\u00e9mu zam\u011bstnavateli dodat ve\u0161ker\u00e9 doklady, aby zam\u011bstnavatel mohl <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/rocni-zuctovani-dane-aneb-co-musi-zamestnanci-prinest-do-uctarny\/\">ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed prov\u00e9st<\/a>. V\u00fdpo\u010det dan\u011b a ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed provede zam\u011bstnavatel nejpozd\u011bji do 31. b\u0159ezna po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed. P\u0159\u00edpadn\u00fd p\u0159eplatek mus\u00ed b\u00fdt poplatn\u00edkovi vr\u00e1cen nejpozd\u011bji p\u0159i z\u00fa\u010dtov\u00e1n\u00ed b\u0159eznov\u00e9 mzdy.<\/p>\n<p>V situaci, kdy do\u0161lo k z\u00e1niku posledn\u00edho z pl\u00e1tc\u016f bez pr\u00e1vn\u00edho n\u00e1stupce, m\u016f\u017ee poplatn\u00edk do 15. \u00fanora po zda\u0148ovac\u00edm obdob\u00ed po\u017e\u00e1dat o proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b.<\/p>\n<p>V praxi nejsou ojedin\u011bl\u00e9 p\u0159\u00edpady, kdy zam\u011bstnavatel provede ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed a n\u00e1sledn\u011b vyjde najevo, \u017ee poplatn\u00edk m\u011bl povinnost podat DP. Vznikl\u00e1 situace se \u0159e\u0161\u00ed tak, \u017ee zam\u011bstnavatel vyd\u00e1 sv\u00e9mu zam\u011bstnanci Potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech ze z\u00e1visl\u00e9 \u010dinnosti, sra\u017een\u00fdch z\u00e1loh\u00e1ch a da\u0148ov\u00e9m zv\u00fdhodn\u011bn\u00ed, v n\u011bm\u017e uvede, \u017ee ji\u017e bylo provedeno ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed a samoz\u0159ejm\u011b v tomto potvrzen\u00ed uvede samotn\u00fd v\u00fdsledek ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed. Poplatn\u00edk si uvede hodnoty z vydan\u00e9ho Potvrzen\u00ed ve sv\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n<h3>P\u0159\u00edklad \u010d. 1<\/h3>\n<p>Poplatn\u00edk je zam\u011bstnanec s podepsan\u00fdm prohl\u00e1\u0161en\u00edm. Ve zda\u0148ovac\u00edm obdob\u00ed d\u00e1le dos\u00e1hl p\u0159\u00edjm\u016f z pron\u00e1jmu ve v\u00fd\u0161i 6 000 K\u010d. Povinnost podat DP mu nevznik\u00e1.<\/p>\n<h3>P\u0159\u00edklad \u010d. 2<\/h3>\n<p>D\u016fchodce s ro\u010dn\u00edm starobn\u00edm d\u016fchodem ve v\u00fd\u0161i 120 000 K\u010d, prodal osobn\u00ed automobil ve v\u00fd\u0161i 190 000 K\u010d (osvobozen\u00fd p\u0159\u00edjem) a dos\u00e1hl p\u0159\u00edjem z pron\u00e1jmu ve v\u00fd\u0161i 12 000 K\u010d. Povinnost podat DP nevznik\u00e1.<\/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<h3>P\u0159\u00edklad \u010d. 3<\/h3>\n<p>Student vysok\u00e9 \u0161koly pracuje na \u010d\u00e1ste\u010dn\u00fd \u00favazek u zam\u011bstnavatele, kde m\u00e1 podepsan\u00e9 prohl\u00e1\u0161en\u00ed. Sou\u010dasn\u011b pracuje u druh\u00e9ho zam\u011bstnavatele na dohodu o proveden\u00ed pr\u00e1ce, kde je da\u0148 vyb\u00edr\u00e1na ve form\u011b sr\u00e1\u017ekov\u00e9 dan\u011b. Povinnost podat DP nevznik\u00e1.<\/p>\n<h3>P\u0159\u00edklad \u010d. 4<\/h3>\n<p>Poplatn\u00edk je zam\u011bstnancem s podepsan\u00fdm prohl\u00e1\u0161en\u00edm. Vedle pracovn\u00edho pom\u011bru m\u00e1 \u017eivnostensk\u00fd list na zprost\u0159edkov\u00e1n\u00ed, p\u0159\u00edjmy ze \u017eivnosti \u010dinily 4 000 K\u010d. Povinnost podat DP nevznik\u00e1, ale vznik\u00e1 mu povinnost podat p\u0159ehled pro zdravotn\u00ed poji\u0161\u0165ovnu a spr\u00e1vu soci\u00e1ln\u00edho zabezpe\u010den\u00ed.<\/p>\n<h3>P\u0159\u00edklad \u010d. 5<\/h3>\n<p>Poplatn\u00edk je zam\u011bstnancem s podepsan\u00fdm prohl\u00e1\u0161en\u00edm. V pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed nabyl bez\u00faplatn\u00fd p\u0159\u00edjem (dar) od p\u0159\u00edbuzn\u00e9ho v linii p\u0159\u00edm\u00e9 v hodnot\u011b 6 500 000 K\u010d, kter\u00fd je od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob osvobozen. Poplatn\u00edkovi nevznikla povinnost podat DP. V t\u00e9to souvislosti si dovoluji upozornit na novou povinnost od roku 2015 \u2013 poplatn\u00edk je povinen ve lh\u016ft\u011b pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed ozn\u00e1mit m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b p\u0159ijet\u00ed tohoto osvobozen\u00e9ho p\u0159\u00edjmu. Pokud by opomenul tento p\u0159\u00edjem ozn\u00e1mit a byl by spr\u00e1vcem dan\u011b vyzv\u00e1n k pod\u00e1n\u00ed tohoto ozn\u00e1men\u00ed v n\u00e1hradn\u00ed lh\u016ft\u011b, vznik\u00e1 tam pro poplatn\u00edka pokuta ve v\u00fd\u0161i 10 % z osvobozen\u00e9ho p\u0159\u00edjmu \u2013 650 000 K\u010d!<\/p>\n<p>TIP: Pod\u00edvejte se, jak na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed krok za krokem<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Poj\u010fme si spole\u010dn\u011b p\u0159ipomenout, kdy fyzick\u00fdm osob\u00e1m vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f (d\u00e1le tak\u00e9 \u201eDP\u201c), kdy takovou povinnost nemaj\u00ed a za &#8230;<\/p>\n","protected":false},"author":14,"featured_media":16668,"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":[50,77],"class_list":["post-436","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-danove-priznani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/436","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=436"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/436\/revisions"}],"predecessor-version":[{"id":16671,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/436\/revisions\/16671"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16668"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}