{"id":4423,"date":"2022-04-25T06:00:00","date_gmt":"2022-04-25T06:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/?p=4423"},"modified":"2023-02-01T15:05:28","modified_gmt":"2023-02-01T14:05:28","slug":"zdaneni-kryptomen-u-fyzickych-osob-v-prikladech","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zdaneni-kryptomen-u-fyzickych-osob-v-prikladech\/","title":{"rendered":"Zdan\u011bn\u00ed kryptom\u011bn u fyzick\u00fdch osob \u2013 v p\u0159\u00edkladech"},"content":{"rendered":"<p>V&nbsp;prv\u00e9 \u0159ad\u011b je t\u0159eba si uv\u011bdomit, kdy doch\u00e1z\u00ed k&nbsp;okam\u017eiku zdan\u011bn\u00ed kryptom\u011bn. Ke zdan\u011bn\u00ed doch\u00e1z\u00ed p\u0159i prodeji kryptom\u011bn, p\u0159i sm\u011bn\u011b kryptom\u011bn za jinou kryptom\u011bnu, p\u0159i placen\u00ed kryptom\u011bnou i p\u0159i t\u011b\u017eb\u011b kryptom\u011bn apod. Lze tedy shrnout, \u017ee jak\u00e1koli sm\u011bna je p\u0159edm\u011btem dan\u011b. To vypl\u00fdv\u00e1 z&nbsp;ustanoven\u00ed \u00a7 3 odst. 2 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZDP\u201c), kde je uvedeno, \u017ee p\u0159\u00edjmem se rozum\u00ed p\u0159\u00edjem pen\u011b\u017en\u00ed i nepen\u011b\u017en\u00ed dosa\u017een\u00fd i sm\u011bnou.<\/p>\n<p>Pokud dojdeme k&nbsp;z\u00e1v\u011bru, \u017ee je t\u0159eba dan\u00fd p\u0159\u00edjem z&nbsp;kryptom\u011bn zdanit, uk\u00e1\u017eeme si, kam se takov\u00fd p\u0159\u00edjem uv\u00e1d\u00ed. Pokud se jedn\u00e1 <strong>o t\u011b\u017ebu kryptom\u011bn<\/strong>, zde je t\u0159eba dan\u00fd p\u0159\u00edjem uv\u00e9st do p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti dle \u00a7 7 ZDP. Jedn\u00e1 se o \u0159\u00e1dek \u010d. 37 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob, kde se rozklikne p\u0159\u00edloha 1.<\/p>\n<p>Od 1. 7. 2021 je uz\u00e1kon\u011bna povinnost ohl\u00e1sit volnou \u017eivnost v&nbsp;oboru \u010dinnosti <strong>\u201ePoskytov\u00e1n\u00ed slu\u017eeb spojen\u00fdch s&nbsp;virtu\u00e1ln\u00edm aktivem\u201c<\/strong>. Tuto \u010dinnost mus\u00ed ohl\u00e1sit osoba, kter\u00e1 jako p\u0159edm\u011bt sv\u00e9 podnikatelsk\u00e9 \u010dinnosti kupuje, prod\u00e1v\u00e1, uchov\u00e1v\u00e1, pro jin\u00e9ho spravuje, p\u0159ev\u00e1d\u00ed \u010di zprost\u0159edkov\u00e1v\u00e1 n\u00e1kup nebo prodej virtu\u00e1ln\u00edho aktiva, poskytuje finan\u010dn\u00ed slu\u017eby t\u00fdkaj\u00edc\u00ed se nab\u00eddky nebo prodeje virtu\u00e1ln\u00edch aktiv, p\u0159\u00edpadn\u011b poskytuje jin\u00e9 obdobn\u00e9 slu\u017eby spojen\u00e9 s&nbsp;virtu\u00e1ln\u00edm aktivem.<\/p>\n<p>U dan\u00e9ho d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b si m\u016f\u017eeme vybrat, zda budeme uplat\u0148ovat pau\u0161\u00e1ln\u00ed v\u00fddaje ve v\u00fd\u0161i 60 % z&nbsp;p\u0159\u00edjm\u016f nebo skute\u010dn\u00e9 v\u00fddaje. P\u0159i pou\u017eit\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f je t\u0159eba za\u0161krtnout \u201euplat\u0148uji v\u00fddaje procentem z&nbsp;p\u0159\u00edjm\u016f\u201c a vyplnit 2. tabulku, odd\u00edl B \u201edruh \u010dinnosti\u201c. V&nbsp;r\u00e1mci dan\u00e9ho d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b budou zda\u0148ov\u00e1ny i kryptom\u011bny, kter\u00e9 byly zahrnuty do obchodn\u00edho majetku dle \u00a7 4 odst. 4 ZDP.<\/p>\n<p>Pokud kryptom\u011bny pouze nakupujeme, prod\u00e1v\u00e1me, sm\u011b\u0148ujeme, budou se p\u0159\u00edjmy zda\u0148ovat v&nbsp;r\u00e1mci d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b ostatn\u00ed p\u0159\u00edjmy dle \u00a7 10 ZDP. Jedn\u00e1 se o \u0159\u00e1dek \u010d. 40 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob, p\u0159\u00edloha 2. V&nbsp;dan\u00e9 p\u0159\u00edloze se vypln\u00ed tabulka 2 dle v\u00fdst\u0159i\u017eku uveden\u00e9ho n\u00ed\u017ee.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-8096\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/04\/zdaneni-krypto-vypocet-dilciho-zakladu-dane-1024x236.png\" alt=\"\" width=\"1024\" height=\"236\"><\/p>\n<p>Je t\u0159eba si d\u00e1t pozor, \u017ee u dan\u00e9ho d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b nelze vykazovat da\u0148ovou ztr\u00e1tu, tud\u00ed\u017e pokud v\u00fddaje budou vy\u0161\u0161\u00ed, lze uplatnit v\u00fddaje maxim\u00e1ln\u011b do v\u00fd\u0161e p\u0159\u00edjm\u016f.<\/p>\n<p>V&nbsp;p\u0159\u00edpad\u011b pod\u00e1v\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, kde se uv\u00e1d\u00ed p\u0159\u00edjem z&nbsp;kryptom\u011bn, nen\u00ed pot\u0159eba jako p\u0159\u00edlohu uv\u00e1d\u011bt v\u00fdpisy \u010di reporty z&nbsp;kryptom\u011bn.<\/p>\n<p>Pokud bylo provedeno v\u00edce operac\u00ed a je velmi obt\u00ed\u017en\u00e9 spo\u010d\u00edtat v\u00fddaje, lze pou\u017e\u00edt jednu ze dvou metod oce\u0148ov\u00e1n\u00ed \u00fabytk\u016f. Jedn\u00e1 se o v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br (d\u00e1le jen \u201eVAP\u201c) nebo metodu First-in-first-out (d\u00e1le jen \u201eFIFO\u201c).<\/p>\n<p><strong>P\u0159\u00edklad 1<\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><strong>Transakce<\/strong><\/td>\n<td><strong>Hodnota BTC (v EUR)<\/strong><\/td>\n<td><strong>Hodnota n\u00e1kupu (v EUR)<\/strong><\/td>\n<td><strong>Nakoupen\u00e1 hodnota BTC<\/strong><\/td>\n<td><strong>Celkem v&nbsp;CZK<\/strong><\/td>\n<td rowspan=\"5\"><strong>\u00dabytek BTC (v CZK)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Po\u010d\u00e1te\u010dn\u00ed stav<\/td>\n<td>42&nbsp;158,52<\/td>\n<td>2&nbsp;302,98<\/td>\n<td>0,054627<\/td>\n<td>?<\/td>\n<\/tr>\n<tr>\n<td>Prvn\u00ed n\u00e1kup<\/p>\n<p>10\/2021<\/td>\n<td>41&nbsp;511,00<\/td>\n<td>608,16<\/td>\n<td>0,014651<\/td>\n<td>?<\/td>\n<\/tr>\n<tr>\n<td>Druh\u00fd n\u00e1kup<\/p>\n<p>11\/2021<\/td>\n<td>32&nbsp;299,74<\/td>\n<td>3&nbsp;241,33<\/td>\n<td>0,100352<\/td>\n<td>?<\/td>\n<\/tr>\n<tr>\n<td><strong>Transakce<\/strong><\/td>\n<td><strong>Hodnota BTC (v EUR)<\/strong><\/td>\n<td><strong>Hodnota prodeje (v EUR)<\/strong><\/td>\n<td><strong>Prodan\u00e1 hodnota BTC<\/strong><\/td>\n<td><strong>Celkem v CZK<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Prodej \u2013 VAP<\/p>\n<p>12\/2021<\/td>\n<td>51&nbsp;210,00<\/td>\n<td>5&nbsp;200,00<\/td>\n<td>0,1015427<\/td>\n<td>?<\/td>\n<td>?<\/td>\n<\/tr>\n<tr>\n<td>Prodej \u2013 FIFO<\/p>\n<p>12\/2021<\/td>\n<td>51&nbsp;210,00<\/td>\n<td>5&nbsp;200,00<\/td>\n<td>0,1015427<\/td>\n<td>?<\/td>\n<td>?<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0158e\u0161en\u00ed 1<\/strong><\/p>\n<p>Hodnota Bitcoinu (d\u00e1le jen \u201eBTC\u201c) je aktu\u00e1ln\u00ed hodnota bitcoinu v&nbsp;dob\u011b n\u00e1kupu. P\u0159i n\u00e1kupu na burz\u00e1ch se v&nbsp;drtiv\u00e9 v\u011bt\u0161in\u011b obchoduje v&nbsp;zahrani\u010dn\u00ed m\u011bn\u011b. V&nbsp;e-pen\u011b\u017eenk\u00e1ch \u010di burz\u00e1ch si m\u016f\u017eeme nastavit p\u0159epo\u010det na koruny, a tak vid\u00edme celkovou \u010d\u00e1stku v&nbsp;CZK. Je t\u0159eba ov\u0161em br\u00e1t v&nbsp;potaz, \u017ee fyzick\u00e1 osoba mus\u00ed p\u0159epo\u010d\u00edt\u00e1vat svoje zahrani\u010dn\u00ed transakce dle pokynu GF\u0158. Pro rok 2021 plat\u00ed pokyn GF\u0158 D-54, kde je uvedeno, \u017ee kurz \u010din\u00ed 25,65 CZK\/EUR. Z&nbsp;tabulky je d\u00e1le patrn\u00e9, \u017ee do\u0161lo k&nbsp;prodeji je\u0161t\u011b v&nbsp;roce 2021. Tud\u00ed\u017e i prodej budeme p\u0159epo\u010d\u00edt\u00e1vat kurzem dle pokynu D-54. Pokud by v\u00fddaj vznikl ji\u017e v&nbsp;roce 2020, je t\u0159eba takov\u00fd v\u00fddaj p\u0159epo\u010d\u00edtat pokynem D-49. Na ka\u017ed\u00fd rok plat\u00ed jin\u00fd pokyn.<\/p>\n<p>VAP se spo\u010d\u00edt\u00e1 jako pod\u00edl celkov\u00e9 hodnoty BTC v&nbsp;CZK ku celkov\u00e9 hodnoty BTC v&nbsp;kusech. Celkovou hodnotu BTC v&nbsp;CZK si p\u0159epo\u010dteme skrze kurz = (2&nbsp;302,98 + 608,16 + 3&nbsp;241,33)*25,65 = 157&nbsp;810,86 CZK. Celkov\u00fd po\u010det BTC \u010din\u00ed 0,1696288. Abychom spo\u010d\u00edtali \u00fabytek BTC dle metody VAP, je pot\u0159eba zlomek vyn\u00e1sobit po\u010dtem prodan\u00fdch BTC.<\/p>\n<p>VAP = 157&nbsp;810,86 \/ 0,100352 * 0,100352 = 94&nbsp;468,23 CZK.<\/p>\n<p>U metody FIFO je situace komplikovan\u011bj\u0161\u00ed. Je t\u0159eba \u201enulovat\u201c prvotn\u00ed v\u00fddaje. Jdeme tedy ze shora. Prod\u00e1v\u00e1me 0,100352 BTC, tud\u00ed\u017e je nutn\u00e9 tuto \u010d\u00e1st BTC vynulovat.<\/p>\n<p>FIFO = 0,054627 BTC * 2&nbsp;302,98 * 25,65 + 0,014651 BTC * 608,16 * 25,65 + zbytek<\/p>\n<p>Ve druh\u00e9m n\u00e1kupu jsme nakoupili 0,100352 BTC, neprod\u00e1v\u00e1me v\u0161echny BTC, tud\u00ed\u017e z&nbsp;dan\u00e9ho n\u00e1kupu je t\u0159eba vypo\u010d\u00edtat jen zb\u00fdvaj\u00edc\u00ed \u010d\u00e1st jako: 0,1015427 \u2013 0,054627 \u2013 0,014651, co\u017e je 0,0322647 BTC.<\/p>\n<p>FIFO = 59&nbsp;071,44 + 15&nbsp;599,30 + 83&nbsp;140,11 \/ 0,100352 * 0,0322647 = 101&nbsp;401,56 CZK.<\/p>\n<p>P\u0159\u00edjem spo\u010d\u00edt\u00e1me u\u017e jednodu\u0161e: 5&nbsp;200*25,65 = 133&nbsp;380 CZK. M\u016f\u017eeme tedy ji\u017e doplnit celou tabulku.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><strong>Transakce<\/strong><\/td>\n<td><strong>Hodnota BTC (v EUR)<\/strong><\/td>\n<td><strong>Hodnota n\u00e1kupu (v EUR)<\/strong><\/td>\n<td><strong>Nakoupen\u00e1 hodnota BTC<\/strong><\/td>\n<td><strong>Celkem v&nbsp;CZK<\/strong><\/td>\n<td rowspan=\"5\"><strong>\u00dabytek BTC (v CZK)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Po\u010d\u00e1te\u010dn\u00ed stav<\/td>\n<td>42&nbsp;158,52<\/td>\n<td>2&nbsp;302,98<\/td>\n<td>0,054627<\/td>\n<td>59&nbsp;071,44<\/td>\n<\/tr>\n<tr>\n<td>Prvn\u00ed n\u00e1kup<\/td>\n<td>41&nbsp;511,00<\/td>\n<td>608,16<\/td>\n<td>0,014651<\/td>\n<td>15&nbsp;599,30<\/td>\n<\/tr>\n<tr>\n<td>Druh\u00fd n\u00e1kup<\/td>\n<td>32&nbsp;299,74<\/td>\n<td>3&nbsp;241,33<\/td>\n<td>0,100352<\/td>\n<td>83&nbsp;140,11<\/td>\n<\/tr>\n<tr>\n<td><strong>Transakce<\/strong><\/td>\n<td><strong>Hodnota BTC (v EUR)<\/strong><\/td>\n<td><strong>Hodnota prodeje (v EUR)<\/strong><\/td>\n<td><strong>Prodan\u00e1 hodnota BTC<\/strong><\/td>\n<td><strong>Celkem v CZK<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Prodej \u2013 VAP<\/td>\n<td>51&nbsp;210,00<\/td>\n<td>5&nbsp;200,00<\/td>\n<td>0,1015427<\/td>\n<td>133&nbsp;380,00<\/td>\n<td>94&nbsp;468,23<\/td>\n<\/tr>\n<tr>\n<td>Prodej \u2013 FIFO<\/td>\n<td>51&nbsp;210,00<\/td>\n<td>5&nbsp;200,00<\/td>\n<td>0,1015427<\/td>\n<td>133&nbsp;380,00<\/td>\n<td>101&nbsp;402,26<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Realizovan\u00e1 obchodn\u00ed mar\u017ee p\u0159i metod\u011b VAP = 133&nbsp;380 \u2013 94&nbsp;468,23 = 38&nbsp;911,77 K\u010d<\/p>\n<p>Realizovan\u00e1 obchodn\u00ed mar\u017ee p\u0159i metod\u011b FIFO = 133&nbsp;380 \u2013 101&nbsp;402,26 = 31&nbsp;977,74 K\u010d<\/p>\n<p><u>Konec p\u0159\u00edkladu 1<\/u><\/p>\n<p>Fyzick\u00e9 osoby se mus\u00ed zaob\u00edrat i problematikou dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty. Poj\u010fme si tedy na p\u0159\u00edkladu uk\u00e1zat, zda se m\u016f\u017ee fyzick\u00e1 osoba st\u00e1t pl\u00e1tcem dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty.<\/p>\n<p><strong>P\u0159\u00edklad 2<\/strong><\/p>\n<p><em>Pan \u0160\u0165astn\u00fd obchoduje s&nbsp;kryptom\u011bnami. Net\u011b\u017e\u00ed je, pouze je nakupuje a pot\u00e9 prod\u00e1v\u00e1. V&nbsp;r\u00e1mci roku 2021 prodal celkem kryptom\u011bny v&nbsp;hodnot\u011b 1&nbsp;352&nbsp;000 K\u010d. K&nbsp;prodeji do\u0161lo v&nbsp;dubnu 2021. Vedle toho uskute\u010dnil je\u0161t\u011b jeden prodej, jednalo se o poskytov\u00e1n\u00ed poradensk\u00fdch \u010dinnost\u00ed v&nbsp;oblasti informa\u010dn\u00edch technologi\u00ed pro tuzemsk\u00e9 z\u00e1kazn\u00edky v&nbsp;hodnot\u011b 3&nbsp;000 K\u010d. Toto pln\u011bn\u00ed bylo uskute\u010dn\u011bno v&nbsp;prosinci 2021.<\/em><\/p>\n<p><strong>\u0158e\u0161en\u00ed 2<\/strong><\/p>\n<p>T\u011b\u017eba kryptom\u011bn nen\u00ed p\u0159edm\u011btem dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty (to neplat\u00ed pro t\u011b\u017ebu v&nbsp;tzv. poolu). Sm\u011bna kryptom\u011bn je ov\u0161em p\u0159edm\u011btem dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty. Jedn\u00e1 se o \u010dinnost osvobozenou bez n\u00e1roku na odpo\u010det. Pokud fyzick\u00e1 osoba vykon\u00e1v\u00e1 pouze takov\u00e9 \u010dinnosti, nikdy se pl\u00e1tcem dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty nestane, viz \u00a7 6 odst. 1 z\u00e1kona \u010d. 235\/2004 Sb., o dani z&nbsp;p\u0159idan\u00e9 hodnoty, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f. Pan \u0160\u0165astn\u00fd se stane pl\u00e1tcem DPH, jeliko\u017e p\u0159ekro\u010dil obrat 1&nbsp;000&nbsp;000 K\u010d. Fyzick\u00e1 osoba nevykon\u00e1v\u00e1 pouze \u010dinnosti, kter\u00e9 jsou osvobozen\u00e9 bez n\u00e1roku na odpo\u010det. T\u00edm, \u017ee pan \u0160\u0165astn\u00fd poskytoval poradensk\u00e9 \u010dinnosti, kter\u00e9 nejsou osvobozen\u00e9, ale zdaniteln\u00e9, se \u010d\u00e1stka 1&nbsp;352&nbsp;000 K\u010d st\u00e1v\u00e1 relevantn\u00ed. Registraci je t\u0159eba u\u010dinit do 15. ledna 2022, pl\u00e1tcem se stane od 1. \u00fanora 2022.<\/p>\n<p><u>Konec p\u0159\u00edkladu 2<\/u><\/p>\n<p>U kryptom\u011bn nelze aplikovat osvobozen\u00ed jako u cenn\u00fdch pap\u00edr\u016f.<\/p>\n<p><strong>P\u0159\u00edklad 3<\/strong><\/p>\n<p><em>Fyzick\u00e1 osoba nakoupila BTC v&nbsp;roce 2017 za 16&nbsp;000 K\u010d a rozhodla se BTC prodat v&nbsp;roce 2021 za 29&nbsp;000 K\u010d. <\/em><\/p>\n<p><strong>\u0158e\u0161en\u00ed 3<\/strong><\/p>\n<p>Do d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b \u00a7 10 ZDP uvede 13&nbsp;000 K\u010d. Nelze uplatnit osvobozen\u00ed na p\u0159\u00edle\u017eitostnou \u010dinnost do 30&nbsp;000 K\u010d, jeliko\u017e se nejedn\u00e1 o \u010dinnost, ale spr\u00e1vu majetku.<\/p>\n<p><u>Konce p\u0159\u00edkladu 3<\/u><\/p>\n<p>Pokud by fyzick\u00e1 osoba dostala BTC v&nbsp;r\u00e1mci d\u011bdick\u00e9ho \u0159\u00edzen\u00ed nebo daru, kter\u00fd by byl osvobozen a hodnota BTC by byla vy\u0161\u0161\u00ed ne\u017e 5&nbsp;000&nbsp;000 K\u010d, je t\u0159eba podat ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech do lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p><strong>P\u0159\u00edklad 4<\/strong><\/p>\n<p><em>Fyzick\u00e1 osoba zd\u011bdila po sv\u00e9m otci BTC v&nbsp;celkov\u00e9 hodnot\u011b 4&nbsp;800&nbsp;254 K\u010d. Tato hodnota BTC byla stanovena ke dni ukon\u010den\u00ed d\u011bdick\u00e9ho \u0159\u00edzen\u00ed. D\u00e1le fyzick\u00e1 osoba zd\u011bdila cenn\u00e9 pap\u00edry v&nbsp;hodnot\u011b 300&nbsp;000 K\u010d a pot\u00e9 dostala bez\u00faplatn\u011b dal\u0161\u00ed kryptom\u011bny od sv\u00e9ho str\u00fdce v&nbsp;hodnot\u011b 50&nbsp;000 K\u010d.<\/em><\/p>\n<p><strong>\u0158e\u0161en\u00ed 4<\/strong><\/p>\n<p>Hodnota 5&nbsp;000&nbsp;000 K\u010d se posuzuje za ka\u017ed\u00fd p\u0159\u00edjem zvl\u00e1\u0161\u0165, viz \u00a7 38v ZDP. Fyzick\u00e1 osoba nemus\u00ed pod\u00e1vat ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech.<\/p>\n<p><u>Konec p\u0159\u00edkladu 4<\/u><\/p>\n<p>V&nbsp;r\u00e1mci kryptom\u011bn je t\u0159eba myslet tak\u00e9 na progresivn\u00ed zdan\u011bn\u00ed ve v\u00fd\u0161i 23 %, kter\u00e9 se vztahuje i na d\u00edl\u010d\u00ed z\u00e1klad dan\u011b \u00a7 10 ZDP.<\/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\/4423\">\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\/4423\">\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 5<\/strong><\/p>\n<p><em>Fyzick\u00e1 osoba nakoupila v&nbsp;roce 2022 BTC za 2 312 100 K\u010d. Ke konci roku se rozhodla ve\u0161ker\u00e9 BTC prodat za 4&nbsp;792&nbsp;051 K\u010d.<\/em><\/p>\n<p><strong>\u0158e\u0161en\u00ed 5<\/strong><\/p>\n<p>D\u00edl\u010d\u00ed z\u00e1klad dan\u011b bude tedy \u010dinit rozd\u00edl mezi p\u0159\u00edjmy a v\u00fddaje, tj. 2&nbsp;479&nbsp;951 K\u010d. Pro rok 2022 \u010din\u00ed pr\u016fm\u011brn\u00e1 mzda 38&nbsp;911 K\u010d. Pokud bychom po\u010d\u00edtali progresivn\u00ed zdan\u011bn\u00ed za rok 2021, museli bychom vych\u00e1zet z&nbsp;pr\u016fm\u011brn\u00e9 mzdy 35&nbsp;441 K\u010d.<\/p>\n<ol>\n<li>Z\u00e1klad dan\u011b pro 15 % = 48*38&nbsp;911 = 1&nbsp;867&nbsp;728 K\u010d (vych\u00e1z\u00ed z&nbsp;pr\u016fm\u011brn\u00e9 mzdy)<\/li>\n<li>Da\u0148 ze z\u00e1kladu dan\u011b pro 15 % = 1&nbsp;867&nbsp;728*0,15 = 280&nbsp;159,2<\/li>\n<li>zaokrouhlen\u00fd z\u00e1klad dan\u011b na 100 K\u010d dol\u016f = 2&nbsp;479&nbsp;900<\/li>\n<li>z\u00e1klad dan\u011b pro 23 % = 2&nbsp;479&nbsp;900 \u2013 48*38&nbsp;911 = 612&nbsp;172<\/li>\n<li>da\u0148 ze z\u00e1kladu dan\u011b pro 23 % = 612&nbsp;172*0,23 = 140&nbsp;799,56<\/li>\n<li>celkov\u00e1 da\u0148 = 280&nbsp;159,2 + 140&nbsp;799,56 = 420&nbsp;958,76<\/li>\n<li>zaokrouhl\u00edme na cel\u00e9 koruny nahoru = 420&nbsp;959<\/li>\n<\/ol>\n<p>Da\u0148 tedy bude \u010dinit 420&nbsp;959 K\u010d. Od t\u00e9to \u010d\u00e1stky lze je\u0161t\u011b ode\u010d\u00edst slevy a da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed.<\/p>\n<p><u>Konec p\u0159\u00edkladu 5<\/u><\/p>\n<p>Na z\u00e1v\u011br ov\u0161em nesm\u00edme zapomenout na pojistn\u00e9. Pokud na\u0161e p\u0159\u00edjmy podl\u00e9haj\u00ed zdan\u011bn\u00ed v&nbsp;d\u00edl\u010d\u00edm z\u00e1kladu dan\u011b \u00a7 7 ZDP, je t\u0159eba podat i p\u0159ehledy na pojistn\u00e9m.<\/p>\n<p><strong>Z\u00e1v\u011br<\/strong><\/p>\n<p>S&nbsp;kryptom\u011bnami se setk\u00e1v\u00e1me \u010d\u00edm d\u00e1l t\u00edm \u010dast\u011bji, a proto je nutn\u00e9 se nimi zab\u00fdvat. Zdan\u011bn\u00ed kryptom\u011bn nen\u00ed nijak slo\u017eit\u00e9, kalkulace p\u0159\u00edjm\u016f a v\u00fddaj\u016f je ale u\u017e slo\u017eit\u011bj\u0161\u00ed. K&nbsp;uleh\u010den\u00ed pr\u00e1ce lze vyu\u017e\u00edvat r\u016fzn\u00e9 chytr\u00e9 reporty jako nap\u0159. Koinly. Nem\u016f\u017eeme se ov\u0161em na tyto reporty 100% spolehnout, a proto doporu\u010duji takov\u00e9 v\u011bci \u0159e\u0161it s&nbsp;da\u0148ov\u00fdm poradcem.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V&nbsp;prv\u00e9 \u0159ad\u011b je t\u0159eba si uv\u011bdomit, kdy doch\u00e1z\u00ed k&nbsp;okam\u017eiku zdan\u011bn\u00ed kryptom\u011bn. Ke zdan\u011bn\u00ed doch\u00e1z\u00ed p\u0159i prodeji kryptom\u011bn, p\u0159i sm\u011bn\u011b kryptom\u011bn za jinou kryptom\u011bnu, p\u0159i placen\u00ed &#8230;<\/p>\n","protected":false},"author":17,"featured_media":4425,"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":[77,51,274],"class_list":["post-4423","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-kryptomeny"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4423","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\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4423"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4423\/revisions"}],"predecessor-version":[{"id":6296,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4423\/revisions\/6296"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4425"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}