{"id":737,"date":"2025-03-12T13:44:05","date_gmt":"2025-03-12T12:44:05","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/dlouhodoby-hmotny-majetek\/"},"modified":"2025-03-12T13:44:07","modified_gmt":"2025-03-12T12:44:07","slug":"dlouhodoby-hmotny-majetek","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/dlouhodoby-hmotny-majetek\/","title":{"rendered":"Co je dlouhodob\u00fd hmotn\u00fd majetek a jak ho vymezit pro \u00fa\u010detn\u00ed a da\u0148ov\u00e9 p\u0159edpisy?"},"content":{"rendered":"<p>Pokud se budeme zab\u00fdvat hmotn\u00fdm majetkem z\u00a0pohledu \u00fa\u010detn\u00edch a da\u0148ov\u00fdch p\u0159edpis\u016f, lze naj\u00edt skute\u010dn\u011b t\u0159i obdobn\u011b zn\u011bj\u00edc\u00ed pojmy: dlouhodob\u00fd hmotn\u00fd majetek, hmotn\u00fd majetek a dlouhodob\u00fd majetek. Jedn\u00e1 se pojmy z\u00a0t\u0159\u00ed r\u016fzn\u00fdch pr\u00e1vn\u00edch p\u0159edpis\u016f \u2013 dlouhodob\u00fd hmotn\u00fd majetek je pojem \u00fa\u010detn\u00ed, hmotn\u00fd majetek definuje <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zakon-o-danich-z-prijmu-co-obsahuje-a-jak-s-nim-pracovat\/\">z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/a> a kone\u010dn\u011b dlouhodob\u00fd majetek je pojmem ze <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zakon-o-dph-co-obsahuje-a-jak-s-nim-pracovat\/\">z\u00e1kona o dani z\u00a0p\u0159idan\u00e9 hodnoty<\/a>.<\/p>\n<p>Nen\u00ed pochyb o tom, \u017ee abychom mohli s\u00a0dan\u00fdmi pojmy spr\u00e1vn\u011b pracovat v\u00a0oblasti \u00fa\u010detn\u00ed a da\u0148ov\u00e9, je nezbytn\u00e9 zn\u00e1t, co jednotliv\u00e9 kategorie obsahuj\u00ed, jak\u00e9 maj\u00ed spole\u010dn\u00e9 pr\u016fniky a naopak v\u00a0\u010dem se li\u0161\u00ed. <strong>Ambic\u00ed tohoto \u010dl\u00e1nku nen\u00ed detailn\u011b definovat jednotliv\u00e9 polo\u017eky, kter\u00e9 pat\u0159\u00ed do t\u00e9 \u010di on\u00e9 kategorie, z\u00e1m\u011brem je upozornit, \u017ee se rozhodn\u011b nejedn\u00e1 o kategorie toto\u017en\u00e9 se stejn\u00fdm obsahem!<\/strong><\/p>\n<h2>Dlouhodob\u00fd hmotn\u00fd majetek dle \u00fa\u010detn\u00edch p\u0159edpis\u016f<\/h2>\n<p>Dlouhodob\u00fd hmotn\u00fd majetek (d\u00e1le jen \u201eDHM\u201c) je \u00fa\u010detn\u00edm pojmem. DHM je pro podnikatele vymezen v \u00a7 7 vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb., kter\u00e1 prov\u00e1d\u00ed z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/p>\n<p>Pod pojem DHM pat\u0159\u00ed:<\/p>\n<ul>\n<li>pozemky,<\/li>\n<li>stavby,<\/li>\n<li>pr\u00e1vo stavby,<\/li>\n<li>otv\u00edrky nov\u00fdch lom\u016f, p\u00edskoven a hlini\u0161\u0165,<\/li>\n<li>technick\u00e9 rekultivace,<\/li>\n<li>byty a nebytov\u00e9 prostory (jednotky),<\/li>\n<li>p\u0159edm\u011bty z\u00a0drah\u00fdch kov\u016f,<\/li>\n<li>hmotn\u00e9 movit\u00e9 v\u011bci a jejich soubory se samostatn\u00fdm technicko-ekonomick\u00fdm ur\u010den\u00edm s\u00a0dobou pou\u017eitelnosti del\u0161\u00ed ne\u017e jeden rok a <strong>od v\u00fd\u0161e ocen\u011bn\u00ed ur\u010den\u00e9 \u00fa\u010detn\u00ed jednotkou<\/strong>,<\/li>\n<li>p\u011bstitelsk\u00e9 celky trval\u00fdch porost\u016f,<\/li>\n<li>dosp\u011bl\u00e1 zv\u00ed\u0159ata a jejich skupiny,<\/li>\n<li>lo\u017eiska nevyhrazen\u00e9ho nerostu,<\/li>\n<li>um\u011bleck\u00e1 d\u00edla,<\/li>\n<li>v\u011bcn\u00e1 b\u0159emena k\u00a0pozemku a stavb\u011b,<\/li>\n<li>technick\u00e9 zhodnocen\u00ed,<\/li>\n<li>nedokon\u010den\u00fd DHM,<\/li>\n<li>poskytnut\u00e9 z\u00e1lohy na DHM,<\/li>\n<li>oce\u0148ovac\u00ed rozd\u00edl k\u00a0nabyt\u00e9mu majetku.<\/li>\n<\/ul>\n<p>Jednotliv\u00e9 polo\u017eky DHM jsou ve vyhl\u00e1\u0161ce specifikovan\u00e9 a je proto nutn\u00e9 v\u017edy pe\u010dliv\u011b zkoumat, zda dan\u00e1 polo\u017eka do skupiny DHM pat\u0159\u00ed \u010di nikoliv. Jako p\u0159\u00edklad rozd\u00edln\u00e9ho p\u0159\u00edstupu vyhl\u00e1\u0161ky k\u00a0jednotliv\u00fdm polo\u017ek\u00e1m bych uvedl, \u017ee zat\u00edmco u hmotn\u00fdch movit\u00fdch v\u011bc\u00ed je po\u017eadov\u00e1na ur\u010dit\u00e1 v\u00fd\u0161e ocen\u011bn\u00ed pro to, aby se mohly dan\u00e9 v\u011bci pova\u017eovat za DHM, tak u pozemk\u016f \u010di staveb v\u016fbec na ocen\u011bn\u00ed nez\u00e1le\u017e\u00ed, tyto jsou DHM v\u017edy.<\/p>\n<h2>Hmotn\u00fd majetek dle \u00fa\u010detn\u00edch p\u0159edpis\u016f<\/h2>\n<p>Hmotn\u00fd majetek (d\u00e1le jen \u201eHM\u201c) je pojmem z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c). Podle \u00a7 26 ZDP je za HM pova\u017eov\u00e1n:<\/p>\n<ul>\n<li>samostatn\u00e9 hmotn\u00e9 movit\u00e9 v\u011bci, pop\u0159\u00edpad\u011b soubory hmotn\u00fdch movit\u00fdch v\u011bc\u00ed se samostatn\u00fdm technicko-ekonomick\u00fdm ur\u010den\u00edm, jejich\u017e <strong>vstupn\u00ed cena je vy\u0161\u0161\u00ed ne\u017e 80 000 K\u010d (plat\u00ed pro majetek po\u0159\u00edzen\u00fd od 1. 1. 2021, fakultativn\u011b od 1. 1. 2020)<\/strong>\u00a0a maj\u00ed provozn\u011b-technick\u00e9 funkce del\u0161\u00ed ne\u017e jeden rok (HM nejsou z\u00e1soby),<\/li>\n<li>budovy, domy a jednotky,<\/li>\n<li>stavby (s ur\u010dit\u00fdmi v\u00fdjimkami),<\/li>\n<li>p\u011bstitelsk\u00e9 celky trval\u00fdch porost\u016f s\u00a0dobou plodnosti del\u0161\u00ed ne\u017e t\u0159i roky,<\/li>\n<li>dosp\u011bl\u00e1 zv\u00ed\u0159ata a jejich skupiny, jejich\u017e vstupn\u00ed cena je vy\u0161\u0161\u00ed ne\u017e 40\u00a0000 K\u010d,<\/li>\n<li>technick\u00e9 zhodnocen\u00ed a v\u00fddaje na otv\u00edrky nov\u00fdch lom\u016f, p\u00edskoven a hlini\u0161\u0165, pokud nezvy\u0161uje vstupn\u00ed \u010di z\u016fstatkovou cenu HM,<\/li>\n<li>technick\u00e9 rekultivace,<\/li>\n<li>v\u00fddaje hrazen\u00e9 u\u017eivatelem p\u0159edm\u011btu finan\u010dn\u00edho leasingu, kter\u00e9 v\u00a0\u00fahrnu s\u00a0kupn\u00ed cenou sjednanou ve smlouv\u011b p\u0159ev\u00fd\u0161\u00ed u movit\u00e9ho majetku hodnotu 40\u00a0000 K\u010d,<\/li>\n<li>pr\u00e1vo stavby u poplatn\u00edka, kter\u00fd nevede \u00fa\u010detnictv\u00ed.<\/li>\n<\/ul>\n<p>Obdobn\u011b jako u dlouhodob\u00e9ho hmotn\u00e9ho majetku tak tak\u00e9 u hmotn\u00e9ho majetku nen\u00ed nap\u0159. u staveb d\u016fle\u017eit\u00e1 po\u0159izovac\u00ed cena, ale u movit\u00fdch v\u011bci ano. Rozd\u00edl v\u0161ak spo\u010d\u00edv\u00e1 v tom, \u017ee zat\u00edmco \u00fa\u010detn\u00ed p\u0159edpisy neur\u010duj\u00ed v\u00fd\u0161i po\u0159izovac\u00ed ceny u movit\u00fdch v\u011bc\u00ed (toto je v kompetenci \u00fa\u010detn\u00ed jednotky), tak ZDP tuto hranici ur\u010duje striktn\u011b \u2013 40 000 K\u010d.<\/p>\n<p>Dal\u0161\u00edm \u2013 pro praxi z\u00e1sadn\u00edm \u2013 rozd\u00edlem je nap\u0159. to, \u017ee zat\u00edmco podle \u00fa\u010detnictv\u00ed je pozemek DHM, tak podle ZDP nen\u00ed HM.<\/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\/737\">\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\/737\">\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>Dlouhodob\u00fd majetek dle \u00fa\u010detn\u00edch p\u0159edpis\u016f<\/h2>\n<p>Posledn\u00ed pojem dlouhodob\u00fd majetek (d\u00e1le jen \u201eDM\u201c) poch\u00e1z\u00ed ze z\u00e1kona o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eZDPH\u201c). Podle definice uveden\u00e9 v \u00a7 4 odst. 4 se DM rozum\u00ed n\u00e1sleduj\u00edc\u00ed obchodn\u00ed majetek:<\/p>\n<ul>\n<li>hmotn\u00fd majetek podle ZDP,<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/v-kostce-vyvoj-aspektu-danoveho-odpisovani-nehmotneho-majetku-od-roku-1990-az-do-soucasnosti\/\">odpisovan\u00fd nehmotn\u00fd majetek<\/a> podle ZDP,<\/li>\n<li>pozemek, kter\u00fd je podle \u00fa\u010detn\u00edch p\u0159edpis\u016f DHM,<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/opravy-a-technicke-zhodnoceni-majetku-problemy-a-uctovani\/\">technick\u00e9 zhodnocen\u00ed majetku<\/a> podle ZDP.<\/li>\n<\/ul>\n<p>Lze konstatovat, \u017ee pro \u00fa\u010dely ZDPH jsou rozhoduj\u00edc\u00ed definice uveden\u00e9 v\u00a0ZDP a nav\u00edc jsou za DM pova\u017eov\u00e1ny pozemky (pokud nejsou z\u00e1sobou).<\/p>\n<p>Vzhledem k\u00a0definici DM je dobr\u00e9 p\u0159ipomenout, \u017ee pokud bude provedeno na vlastn\u00ed budov\u011b technick\u00e9 zhodnocen\u00ed, tak z\u00a0hlediska ZDP toto technick\u00e9 hodnocen\u00ed \u201esplyne\u201c s\u00a0budovou a bude se jednat o jeden HM, z\u00a0pohledu ZDPH se jedn\u00e1 o DM dva: budovu a technick\u00e9 zhodnocen\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pokud se budeme zab\u00fdvat hmotn\u00fdm majetkem z\u00a0pohledu \u00fa\u010detn\u00edch a da\u0148ov\u00fdch p\u0159edpis\u016f, lze naj\u00edt skute\u010dn\u011b t\u0159i obdobn\u011b zn\u011bj\u00edc\u00ed pojmy: dlouhodob\u00fd hmotn\u00fd majetek, hmotn\u00fd majetek a dlouhodob\u00fd &#8230;<\/p>\n","protected":false},"author":2,"featured_media":7336,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[89,99,367],"class_list":["post-737","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-hmotny-majetek","tag-ucetnictvi","tag-uctovani-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/737","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=737"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/737\/revisions"}],"predecessor-version":[{"id":7486,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/737\/revisions\/7486"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7336"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}