{"id":440,"date":"2015-03-08T22:00:00","date_gmt":"2015-03-08T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/danove-zvyhodneni-deti-roce-2014\/"},"modified":"2023-02-01T15:09:58","modified_gmt":"2023-02-01T14:09:58","slug":"danove-zvyhodneni-deti-roce-2014","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-zvyhodneni-deti-roce-2014\/","title":{"rendered":"Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti v roce 2014"},"content":{"rendered":"

Slevy na dani jsou v\u00fdznamn\u00fdm n\u00e1strojem pro sn\u00ed\u017een\u00ed da\u0148ov\u00e9 povinnosti u poplatn\u00edk\u016f dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Jednou z oblast\u00ed, kter\u00e1 souvis\u00ed s da\u0148ov\u00fdmi slevami, je problematika vy\u017eivovan\u00fdch d\u011bt\u00ed<\/strong><\/p>\n

<\/p>\n

Autor: Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

V praxi se nez\u0159\u00eddka setk\u00e1v\u00e1m s dotazy t\u00fdkaj\u00edc\u00edmi se uplatn\u011bn\u00ed da\u0148ov\u00fdch slev na d\u011bti. Dne\u0161n\u00ed \u010dl\u00e1nek se zab\u00fdv\u00e1 touto problematikou optikou roku 2014<\/strong>. \u010cten\u00e1\u0159e pouze upozor\u0148uji, \u017ee v leto\u0161n\u00edm roce do\u0161lo v t\u00e9to oblasti k pom\u011brn\u011b v\u00fdznamn\u00fdm zm\u011bn\u00e1m. <\/p>\n

I.\tDa\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b<\/h2>\n

Jedn\u00e1 se o institut, kter\u00fd m\u00e1me v z\u00e1kon\u011b o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) ji\u017e \u0159adu let. \u010c\u00e1stka, o kterou si m\u016f\u017ee poplatn\u00edk sn\u00ed\u017eit da\u0148, \u010din\u00ed 13 404 K\u010d ro\u010dn\u011b<\/strong> na vy\u017eivovan\u00e9 d\u00edt\u011b \u017eij\u00edc\u00ed s n\u00edm ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti. Je-li d\u00edt\u011b dr\u017eitelem pr\u016fkazu ZTP\/P zvy\u0161uje se \u010d\u00e1stka na dvojn\u00e1sobek.<\/p>\n

Za vy\u017eivovan\u00e9 d\u00edt\u011b<\/strong> se pova\u017euje d\u00edt\u011b vlastn\u00ed, osvojenec, d\u00edt\u011b v p\u00e9\u010di, kter\u00e1 nahrazuje p\u00e9\u010di rodi\u010d\u016f, vnuk a d\u00edt\u011b nebo vnuk druh\u00e9ho z man\u017eel\u016f, pokud jeho (jej\u00ed) rodi\u010de nemaj\u00ed p\u0159\u00edjmy, z nich\u017e by mohli da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplatnit, pokud je<\/p>\n

    \n
  1. nezletil\u00fdm d\u00edt\u011btem,<\/li>\n
  2. zletil\u00fdm d\u00edt\u011btem a\u017e do dovr\u0161en\u00ed v\u011bku 26 let, jestli\u017ee nepob\u00edr\u00e1 invalidn\u00ed d\u016fchod pro invaliditu t\u0159et\u00edho stupn\u011b a (i) soustavn\u011b se p\u0159ipravuje na budouc\u00ed povol\u00e1n\u00ed, (ii) \tnem\u016f\u017ee se soustavn\u011b p\u0159ipravovat na budouc\u00ed povol\u00e1n\u00ed nebo vykon\u00e1vat v\u00fdd\u011ble\u010dnou \u010dinnost pro nemoc nebo \u00faraz, nebo (iii) z d\u016fvodu dlouhodob\u011b nep\u0159\u00edzniv\u00e9ho zdravotn\u00edho stavu je neschopno vykon\u00e1vat soustavnou v\u00fdd\u011ble\u010dnou \u010dinnost.<\/li>\n<\/ol>\n

    Do\u010dasn\u00fd pobyt d\u00edt\u011bte mimo dom\u00e1cnost, nem\u00e1 na uplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed vliv.<\/p>\n

    Poplatn\u00edkovi, kter\u00fd vy\u017eivuje d\u00edt\u011b jen jeden kalend\u00e1\u0159n\u00ed m\u011bs\u00edc nebo n\u011bkolik kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f ve zda\u0148ovac\u00edm obdob\u00ed, lze poskytnout da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed ve v\u00fd\u0161i 1\/12 za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, na jeho\u017e po\u010d\u00e1tku byly spln\u011bny podm\u00ednky pro jeho uplatn\u011bn\u00ed<\/strong>. Z tohoto pravidla jsou v\u0161ak t\u0159i v\u00fdjimky: <\/p>\n

      \n
    • da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed lze uplatnit ji\u017e v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, ve kter\u00e9m se d\u00edt\u011b narodilo, nebo<\/li>\n
    • ve kter\u00e9m za\u010d\u00edn\u00e1 soustavn\u00e1 p\u0159\u00edprava d\u00edt\u011bte na budouc\u00ed povol\u00e1n\u00ed, anebo <\/li>\n
    • ve kter\u00e9m bylo d\u00edt\u011b osvojeno nebo p\u0159evzato do p\u00e9\u010de nahrazuj\u00edc\u00ed p\u00e9\u010di rodi\u010d\u016f na z\u00e1klad\u011b rozhodnut\u00ed p\u0159\u00edslu\u0161n\u00e9ho org\u00e1nu.<\/li>\n<\/ul>\n

      Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed m\u016f\u017ee poplatn\u00edk uplatnit formou:<\/p>\n

        \n
      • slevy na dani (da\u0148 je vy\u0161\u0161\u00ed ne\u017e da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed),<\/li>\n
      • da\u0148ov\u00e9ho bonusu (p\u0159ed uplatn\u011bn\u00edm da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed je da\u0148 0) nebo<\/li>\n
      • kombinac\u00ed slevy na dani a da\u0148ov\u00e9ho bonusu (vlivem da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed p\u0159ech\u00e1z\u00ed \u201ekladn\u00e1 da\u0148\u201c do \u201ez\u00e1porn\u00e9 dan\u011b\u201c). <\/li>\n<\/ul>\n

        Da\u0148ov\u00fd bonus<\/strong> m\u016f\u017ee poplatn\u00edk uplatnit, pokud m\u011bl ve zda\u0148ovac\u00edm obdob\u00ed p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti, ze samostatn\u00e9 \u010dinnosti, p\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku a p\u0159\u00edjmy z n\u00e1jmu alespo\u0148 ve v\u00fd\u0161i \u0161estin\u00e1sobku minim\u00e1ln\u00ed mzdy. Pro rok 2014 plat\u00ed \u010d\u00e1stka 51 000 K\u010d<\/strong>. Do t\u011bchto p\u0159\u00edjm\u016f se nezapo\u010d\u00edt\u00e1vaj\u00ed p\u0159\u00edjmy od dan\u011b osvobozen\u00e9, p\u0159\u00edjmy podroben\u00e9 sr\u00e1\u017ekov\u00e9 dani a p\u0159\u00edjmy, kter\u00e9 jsou vyjmuty ze zdan\u011bn\u00ed podle \u00a7 38f. Dal\u0161\u00edm omezen\u00edm je to, \u017ee pokud m\u00e1 poplatn\u00edk p\u0159\u00edjmy pouze z n\u00e1jmu, nesm\u00ed v\u00fddaje p\u0159ev\u00fd\u0161it p\u0159\u00edjmy. Da\u0148ov\u00fd bonus mus\u00ed \u010dinit alespo\u0148 100 K\u010d, maxim\u00e1ln\u00ed \u010d\u00e1stka za rok je 60 300 K\u010d (pokud je d\u00edt\u011b dr\u017eitelem pr\u016fkazu ZTP\/P nem\u00e1 tato skute\u010dnost na maxim\u00e1ln\u00ed v\u00fd\u0161i da\u0148ov\u00e9ho bonusu vliv).<\/p>\n

        Situace, kdy si poplatn\u00edk da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed nem\u016f\u017ee uplatnit<\/strong>:<\/p>\n

          \n
        • pokud mu byl poskytnut p\u0159islib investi\u010dn\u00ed pob\u00eddky podle \u00a7 35a nebo \u00a7 35b ZDP,<\/li>\n
        • pokud uplatnil u p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti \u010di u p\u0159\u00edjm\u016f z n\u00e1jmu pau\u0161\u00e1ln\u00ed v\u00fddaje a sou\u010det t\u011bchto d\u00edl\u010d\u00edch z\u00e1klad\u016f p\u0159es\u00e1hl 50 % celkov\u00e9ho z\u00e1kladu dan\u011b.<\/li>\n<\/ul>\n

          Ur\u010dit\u00e9 omezen\u00ed se t\u00fdk\u00e1 tak\u00e9 \u010desk\u00fdch nerezident\u016f<\/strong>. Aby si mohli uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed, mus\u00ed splnit n\u00e1sleduj\u00edc\u00ed podm\u00ednky:<\/p>\n

            \n
          • mus\u00ed se jednat o rezidenta EU, Norska nebo Islandu a<\/li>\n
          • \u00fahrn v\u0161ech jeho p\u0159\u00edjm\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cR \u010din\u00ed nejm\u00e9n\u011b 90 % v\u0161ech jeho celosv\u011btov\u00fdch p\u0159\u00edjm\u016f (s v\u00fdjimkou p\u0159\u00edjm\u016f, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b, jsou od dan\u011b osvobozeny nebo se jedn\u00e1 o p\u0159\u00edjmy zdan\u011bn\u00e9 sr\u00e1\u017ekovou dan\u00ed). V\u00fd\u0161i p\u0159\u00edjm\u016f ze zdroj\u016f v zahrani\u010dn\u00ed se prokazuje potvrzen\u00edm zahrani\u010dn\u00edho spr\u00e1vce dan\u011b na tiskopisu vydan\u00e9m Ministerstvem financ\u00ed.<\/li>\n<\/ul>\n

            II.\tSleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte<\/h2>\n

            Sleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte je nov\u00e1 sleva, kterou poprv\u00e9 m\u016f\u017eou poplatn\u00edci uplatnit za zda\u0148ovac\u00ed obdob\u00ed 2014. Maxim\u00e1ln\u00ed \u010d\u00e1stka slevy za um\u00edst\u011bn\u00ed d\u00edt\u011bte pro zda\u0148ovac\u00ed obdob\u00ed 2014 \u010din\u00ed 8 500 K\u010d ro\u010dn\u011b<\/strong>.<\/p>\n

            V\u00fd\u0161e slevy za um\u00edst\u011bn\u00ed d\u00edt\u011bte (d\u00e1le jen \u201esleva\u201c) odpov\u00edd\u00e1 v\u00fd\u0161i v\u00fddaj\u016f prokazateln\u011b vynalo\u017een\u00fdch poplatn\u00edkem za um\u00edst\u011bn\u00ed 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, pokud j\u00edm nebyly uplatn\u011bny jako v\u00fddaj podle \u00a7 24 ZDP. Potvrzen\u00ed o slev\u011b vyd\u00e1 p\u0159\u00edslu\u0161n\u00e9 za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku.<\/p>\n

            Pro uplatn\u011bn\u00ed slevy plat\u00ed<\/strong>:<\/p>\n

              \n
            • vy\u017eivovan\u00e9 d\u00edt\u011b \u017eije s poplatn\u00edkem ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti,<\/li>\n
            • 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
            • vy\u017eivuje-li v jedn\u00e9 spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti v\u00edce poplatn\u00edk\u016f, m\u016f\u017ee slevu uplatnit ve zda\u0148ovac\u00edm obdob\u00ed jen jeden z nich. <\/li>\n<\/ul>\n

              Na rozd\u00edl od da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed tato sleva nem\u016f\u017ee p\u0159ej\u00edt v \u201ez\u00e1pornou da\u0148\u201c<\/strong>, jako je tomu u da\u0148ov\u00e9ho bonusu, a dal\u0161\u00ed rozd\u00edl spo\u010d\u00edv\u00e1 v tom, \u017ee tato sleva nen\u00ed nijak limitovan\u00e1 uplatn\u011bn\u00edm pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f<\/strong> u p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti a u p\u0159\u00edjm\u016f z n\u00e1jmu.<\/p>\n

              Naopak spole\u010dn\u00e9 s da\u0148ov\u00fdm zv\u00fdhodn\u011bn\u00edm je omezen\u00ed vyu\u017eitelnosti slevy pro \u010desk\u00e9 nerezidenty. Omezen\u00ed je toto\u017en\u00e9, jak je v\u00fd\u0161e uvedeno u da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed. <\/p>\n","protected":false},"excerpt":{"rendered":"

              Slevy na dani jsou v\u00fdznamn\u00fdm n\u00e1strojem pro sn\u00ed\u017een\u00ed da\u0148ov\u00e9 povinnosti u poplatn\u00edk\u016f dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Jednou z oblast\u00ed, kter\u00e1 souvis\u00ed s da\u0148ov\u00fdmi slevami, …<\/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":[50,105,106,120],"class_list":["post-440","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-danove-zvyhodneni","tag-danovy-bonus","tag-sleva-na-dite"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/440","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=440"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/440\/revisions"}],"predecessor-version":[{"id":5430,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/440\/revisions\/5430"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}