{"id":550,"date":"2016-03-20T22:00:00","date_gmt":"2016-03-20T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/krome-povinnosti-podat-danove-priznani-muze-poplatnikovi-take-vzniknout-povinnost-podat-oznameni-o-osvobozenych-prijmech\/"},"modified":"2023-02-01T15:08:48","modified_gmt":"2023-02-01T14:08:48","slug":"krome-povinnosti-podat-danove-priznani-muze-poplatnikovi-take-vzniknout-povinnost-podat-oznameni-o-osvobozenych-prijmech","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/krome-povinnosti-podat-danove-priznani-muze-poplatnikovi-take-vzniknout-povinnost-podat-oznameni-o-osvobozenych-prijmech\/","title":{"rendered":"Krom\u011b povinnosti podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed m\u016f\u017ee poplatn\u00edkovi tak\u00e9 vzniknout povinnost podat ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech"},"content":{"rendered":"

Tak jako tradi\u010dn\u011b tak\u00e9 letos zvl\u00e1\u0161t\u011b v b\u0159eznu si klade mnoho poplatn\u00edk\u016f dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ot\u00e1zku, zda je st\u00edh\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za p\u0159ede\u0161l\u00e9 zda\u0148ovac\u00ed obdob\u00ed. Leto\u0161n\u00ed b\u0159ezen je v\u0161ak v\u00fdjime\u010dn\u00fd v tom, \u017ee n\u011bkte\u0159\u00ed da\u0148ov\u00ed poplatn\u00edci maj\u00ed povinnost podat ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech.<\/strong><\/p>\n

<\/p>\n

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

Povinnost podat ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech dosa\u017een\u00fdch ve zda\u0148ovac\u00edm obdob\u00ed 2015 je novinka. Zcela nepochybn\u011b se tato povinnost nebude t\u00fdkat takov\u00e9ho mno\u017estv\u00ed poplatn\u00edk\u016f, kter\u00fdch se t\u00fdk\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, nicm\u00e9n\u011b sankce za nespln\u011bn\u00ed povinnosti u\u010dinit dan\u00e9 pod\u00e1n\u00ed je st\u00edh\u00e1no velmi nep\u0159\u00edjemn\u00fdmi sankcemi. Pr\u00e1v\u011b touto novinkou se budeme zab\u00fdvat ve druh\u00e9 \u010d\u00e1sti dne\u0161n\u00edho \u010dl\u00e1nku.<\/p>\n

I. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (d\u00e1le tak\u00e9 \u201eDP\u201c)<\/h2>\n
    \n
  • \n 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, p\u0159es\u00e1hly 15 000 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.\n <\/li>\n<\/ul>\n

    Krom\u011b v\u00fd\u0161e uveden\u00e9ho z\u00e1kladn\u00edho pravidla n\u00e1m z\u00e1kon o dani z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) d\u00e1le stanov\u00ed povinnost podat DP<\/strong> v t\u011bchto p\u0159\u00edpadech:<\/p>\n

      \n
    • 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 15 000 K\u010d, ale vykazuje da\u0148ovou ztr\u00e1tu<\/strong>,<\/li>\n
    • \u010desk\u00fd nerezident<\/strong>, 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 (nap\u0159. dary, \u00faroky z \u00fav\u011bru na bytov\u00e9 pot\u0159eby, \u017eivotn\u00ed poji\u0161t\u011bn\u00ed),<\/li>\n
    • pokud byly poplatn\u00edkovi vyplaceny p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti za uplynul\u00e1 l\u00e9ta<\/strong>,<\/li>\n
    • 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)<\/strong>,<\/li>\n
    • 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<\/strong> nebo z\u00e1loha na da\u0148 z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti,<\/li>\n
    • poplatn\u00edk, jeho\u017e pl\u00e1tce dan\u011b ozn\u00e1mil dlu\u017enou \u010d\u00e1stku na dani nebo neopr\u00e1vn\u011bn\u011b vyplacenou \u010d\u00e1stku na da\u0148ov\u00e9m bonusu vzniklou zavin\u011bn\u00edm poplatn\u00edka<\/strong> spr\u00e1vci dan\u011b a p\u0159edal doklady pot\u0159ebn\u00e9 k vybr\u00e1n\u00ed vznikl\u00e9ho rozd\u00edlu spr\u00e1vci dan\u011b,<\/li>\n
    • poplatn\u00edk, u kter\u00e9ho do\u0161lo k v\u00fdplat\u011b pojistn\u00e9ho pln\u011bn\u00ed ze soukrom\u00e9ho \u017eivotn\u00edho poji\u0161t\u011bn\u00ed<\/strong>, jin\u00e9ho p\u0159\u00edjmu, kter\u00fd nen\u00ed pojistn\u00fdm pln\u011bn\u00edm a nezakl\u00e1d\u00e1 z\u00e1nik pojistn\u00e9 smlouvy, nebo k p\u0159ed\u010dasn\u00e9mu ukon\u010den\u00ed pojistn\u00e9 smlouvy soukrom\u00e9ho \u017eivotn\u00edho poji\u0161t\u011bn\u00ed, v d\u016fsledku kter\u00fdch do\u0161lo ke vzniku povinnosti zdanit p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti.<\/li>\n<\/ul>\n

      Naopak ZDP vymezuje situace, kdy poplatn\u00edkovi povinnost podat DP nevznik\u00e1<\/strong>:<\/p>\n

        \n
      • 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<\/strong> (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 6 000 K\u010d,<\/li>\n
      • pokud m\u00e1 pouze p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti ze zahrani\u010dn\u00ed, kter\u00e9 jsou vyjmuty ze zdan\u011bn\u00ed<\/strong>.<\/li>\n<\/ul>\n

        Pro \u00faplnost dopl\u0148me problematiku optikou da\u0148ov\u00e9ho \u0159\u00e1du, podle kter\u00e9ho mus\u00ed podat da\u0148ov\u00e9 tvrzen\u00ed ka\u017ed\u00fd da\u0148ov\u00fd subjekt, kter\u00fd je k tomu spr\u00e1vcem dan\u011b vyzv\u00e1n.<\/p>\n

        II. Ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech (d\u00e1le jen \u201eOzn\u00e1men\u00ed\u201c)<\/h2>\n

        Kdy\u017e jsme v prvn\u00ed \u010d\u00e1sti dne\u0161n\u00edho \u010dl\u00e1nku prob\u00edrali situace, kdy vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, pozorn\u00e9mu \u010dten\u00e1\u0159i neuniklo, \u017ee pro povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nejsou d\u016fle\u017eit\u00e9 tzv. osvobozen\u00e9 p\u0159\u00edjmy. Naopak pro \u00fa\u010dely Ozn\u00e1men\u00ed, jsou pojmem rozhoduj\u00edc\u00edm.<\/p>\n

        Pokud poplatn\u00edk dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob obdr\u017e\u00ed osvobozen\u00fd p\u0159\u00edjem, kter\u00fd je vy\u0161\u0161\u00ed ne\u017e 5 000 000 K\u010d je povinen podat u m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b Ozn\u00e1men\u00ed. Lh\u016fta pro Ozn\u00e1men\u00ed je toto\u017en\u00e1, jako pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. <\/p>\n

        Pokud se jedn\u00e1 o osvobozen\u00e9 p\u0159\u00edjmy plynouc\u00ed do spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f, Ozn\u00e1men\u00ed pod\u00e1v\u00e1 jeden z nich. <\/p>\n

        N\u011bkdy je diskutov\u00e1no, zda limit 5 000 000 K\u010d se vztahuje k jednotliv\u00e9mu osvobozen\u00e9mu p\u0159\u00edjmu nebo se jedn\u00e1 o \u010d\u00e1stku pro cel\u00e9 zda\u0148ovac\u00ed obdob\u00ed. Z textu ZDP je z\u0159ejm\u00e9, \u017ee \u010d\u00e1stka se v\u00e1\u017ee k jednotliv\u00e9mu p\u0159\u00edjmu. Pokud by tedy poplatn\u00edk obdr\u017eel ve zda\u0148ovac\u00edm obdob\u00ed 2015 dva osvobozen\u00e9 p\u0159\u00edjmy \u2013 jeden ve v\u00fd\u0161i 4 000 000 K\u010d a druh\u00fd ve v\u00fd\u0161i 3 000 000 K\u010d \u2013 nem\u00e1 povinnost podat Ozn\u00e1men\u00ed. Toto je potvrzeno tak\u00e9 Gener\u00e1ln\u00edm finan\u010dn\u00edm \u0159editelstv\u00edm.<\/p>\n

        Ozn\u00e1men\u00ed nem\u00e1 poplatn\u00edk povinnost podat, pokud si \u00fadaje o osvobozen\u00e9m p\u0159\u00edjmu m\u016f\u017ee spr\u00e1vce dan\u011b zjistit z rejst\u0159\u00edk\u016f \u010di evidenc\u00ed, do kter\u00fdch m\u00e1 p\u0159\u00edstup a kter\u00e9 zve\u0159ejn\u00ed na \u00fa\u0159edn\u00ed desce<\/strong>. Jako p\u0159\u00edklad je v diskuz\u00edch uv\u00e1d\u011bn katastr nemovit\u00fdch v\u011bc\u00ed. Probl\u00e9m v\u0161ak \u010din\u00ed z\u00e1konn\u00e1 podm\u00ednka \u2013 zve\u0159ejn\u011bn\u00ed na \u00fa\u0159edn\u00ed desce. Zat\u00edm mi nen\u00ed zn\u00e1mo, \u017ee by tam n\u011bco bylo. <\/p>\n

        V Ozn\u00e1men\u00ed poplatn\u00edk uvede:<\/p>\n

          \n
        • v\u00fd\u0161i p\u0159\u00edjmu,<\/li>\n
        • popis okolnost\u00ed nabyt\u00ed p\u0159\u00edjmu,<\/li>\n
        • datum, kdy p\u0159\u00edjem vznikl.<\/li>\n<\/ul>\n

          Pokuty za nepod\u00e1n\u00ed Ozn\u00e1men\u00ed jsou vcelku vysok\u00e9, nebo\u0165 jsou nav\u00e1z\u00e1ny na \u010d\u00e1stku neozn\u00e1men\u00e9ho p\u0159\u00edjmu a \u010din\u00ed:<\/p>\n

            \n
          • 0,1 % z \u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud povinnost spln\u00ed, ani\u017e by k tomu byl vyzv\u00e1n,<\/li>\n
          • 10 % z \u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud povinnost spln\u00ed v n\u00e1hradn\u00ed lh\u016ft\u011b pot\u00e9, co byl k tomu vyzv\u00e1n, nebo<\/li>\n
          • 15 % z \u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud svoji povinnost nesplnil ani v n\u00e1hradn\u00ed lh\u016ft\u011b.<\/li>\n<\/ul>\n

            Nejni\u017e\u0161\u00ed pokuta je tedy 5 000 K\u010d!<\/p>\n

            Pokuta za neozn\u00e1men\u00ed osvobozen\u00e9ho p\u0159\u00edjmu je splatn\u00e1 do 15 dn\u016f od pr\u00e1vn\u00ed moci rozhodnut\u00ed o pokut\u011b. Pokutu lze ulo\u017eit nejpozd\u011bji do uplynut\u00ed prekluzivn\u00ed lh\u016fty pro stanoven\u00ed dan\u011b.<\/p>\n

            ZDP stanov\u00ed, \u017ee spr\u00e1vce dan\u011b m\u016f\u017ee zcela nebo z\u010d\u00e1sti prominout pokutu za neozn\u00e1men\u00ed osvobozen\u00e9ho p\u0159\u00edjmu, pokud k nespln\u011bn\u00ed povinnosti ozn\u00e1mit osvobozen\u00fd p\u0159\u00edjem do\u0161lo z d\u016fvodu, kter\u00fd lze s p\u0159ihl\u00e9dnut\u00edm k okolnostem dan\u00e9ho p\u0159\u00edpadu ospravedlnit.<\/p>\n","protected":false},"excerpt":{"rendered":"

            Tak jako tradi\u010dn\u011b tak\u00e9 letos zvl\u00e1\u0161t\u011b v b\u0159eznu si klade mnoho poplatn\u00edk\u016f dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ot\u00e1zku, zda je st\u00edh\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed …<\/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":[64,68],"class_list":["post-550","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-osvobozeni-od-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/550","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=550"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/550\/revisions"}],"predecessor-version":[{"id":5484,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/550\/revisions\/5484"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}