{"id":832,"date":"2012-02-29T22:00:00","date_gmt":"2012-02-29T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/vydaje-vztahujici-se-k-automobilum-z-hlediska-dane-z-prijmu\/"},"modified":"2023-02-01T15:10:50","modified_gmt":"2023-02-01T14:10:50","slug":"vydaje-vztahujici-se-k-automobilum-z-hlediska-dane-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/vydaje-vztahujici-se-k-automobilum-z-hlediska-dane-z-prijmu\/","title":{"rendered":"V\u00fddaje vztahuj\u00edc\u00ed se k automobil\u016fm z hlediska dan\u011b z p\u0159\u00edjm\u016f"},"content":{"rendered":"

V \u010dl\u00e1nku jsou rozebr\u00e1ny varianty, kdy je pro podnik\u00e1n\u00ed pou\u017e\u00edv\u00e1n vlastn\u00ed automobil, najat\u00fd automobil, vyp\u016fj\u010den\u00fd a automobil zam\u011bstnance. V sou\u010dasn\u00e9 dob\u011b mnoho poplatn\u00edk\u016f za\u010d\u00edn\u00e1 p\u0159ipravovat sv\u00e1 da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2011, proto jsou v \u010dl\u00e1nku uv\u00e1d\u011bn\u00e9 sazby platn\u00e9 pro rok 2011.<\/p>\n

1. Vlastn\u00ed automobil zahrnut\u00fd do obchodn\u00edho majetku<\/h3>\n

Jak je ji\u017e z n\u00e1zvu patrno, mus\u00ed se jednat o automobil, ke kter\u00e9mu m\u00e1 podnikatel vlastnick\u00e9 pr\u00e1vo. Nem\u016f\u017ee se nap\u0159. jednat o vozidlo rodi\u010d\u016f. Nen\u00ed d\u016fle\u017eit\u00e9, zda podnikatel automobil koupil na \u201eI\u010c\u201c \u010di na \u201erodn\u00e9 \u010d\u00edslo\u201c! U tohoto vozidla se do v\u00fddaj\u016f zahrnuj\u00ed ve\u0161ker\u00e9 prok\u00e1zan\u00e9 v\u00fddaje \u2013 pohonn\u00e9 hmoty, v\u00fddaje za servis a \u00fadr\u017ebu, pojistn\u00e9, odpisy, autodopl\u0148ky, da\u0148 silni\u010dn\u00ed.<\/p>\n

Pokud se poplatn\u00edk rozhodne, m\u016f\u017ee p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek u tohoto automobilu uplatnit pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu \u2013 5.000 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/p>\n

U t\u00e9to varianty je dobr\u00e9 zd\u016fraznit, \u017ee p\u0159i p\u0159\u00edpadn\u00e9m prodeji vozidla, kter\u00e9 bylo zahrnut\u00e9 do obchodn\u00edho majetku, se na prodej nevztahuje osvobozen\u00ed od dan\u011b a to do p\u011bti let od vy\u0159azen\u00ed z obchodn\u00edho majetku.<\/p>\n

2. Vlastn\u00ed automobil nezahrnut\u00fd do obchodn\u00edho majetku<\/h3>\n

a) automobil nikdy nebyl v obchodn\u00edm majetku a ani nebyl p\u0159edm\u011btem leasingu<\/h4>\n

Pokud automobil nen\u00ed, nikdy nebyl v obchodn\u00edm majetku a ani nebyl po\u0159izov\u00e1n formou leasingu, lze v\u00fddaje uplatnit ve v\u00fd\u0161i sazby z\u00e1kladn\u00ed n\u00e1hrady a n\u00e1hrady za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty.<\/p>\n

Pro rok 2011 \u010dinila sazba z\u00e1kladn\u00ed n\u00e1hrady 3,70 K\u010d za jeden km.<\/p>\n

Ceny pohonn\u00fdch hmot stanoven\u00e9 vyhl\u00e1\u0161kou na rok 2011:<\/p>\n\n\n\n
 <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n
Special 91 O<\/td>\n31,40 K\u010d<\/td>\n<\/tr>\n
Super 95 O<\/td>\n31,60 K\u010d<\/td>\n<\/tr>\n
Super +98 O<\/td>\n33,40 K\u010d<\/td>\n<\/tr>\n
Nafta<\/td>\n30,80 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

P\u0159\u00edklad<\/strong><\/p>\n

Z technick\u00e9ho pr\u016fkazu vozidla vypl\u00fdv\u00e1 pr\u016fm\u011brn\u00e1 spot\u0159eba 6,5 l\/100 km, pohonn\u00e1 hmota Super 95 O.
\nSazba za 1 km \u010din\u00ed: 3,70 + 2,05 = 5,75 K\u010d.<\/strong><\/p>\n

P\u0159\u00edjem z prodeje automobilu je od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob osvobozen, pokud doba od nabyt\u00ed vozidla do jeho prodeje p\u0159es\u00e1hne obdob\u00ed jednoho roku.<\/p>\n

b) automobil byl v obchodn\u00edm majetku nebo byl p\u0159edm\u011btem leasingu<\/h4>\n

Varianta, kdy automobil byl n\u011bkdy v minulosti v obchodn\u00edm majetku nebo byl po\u0159\u00edzen formou leasingu a n\u00e1jemn\u00e9 bylo zahrnuto do da\u0148ov\u011b uznateln\u00fdch v\u00fddaj\u016f, je oproti p\u0159ede\u0161l\u00e9 variant\u011b m\u00e9n\u011b v\u00fdhodn\u00e1. Poplatn\u00edk toti\u017e nem\u016f\u017ee uplatnit sazbu z\u00e1kladn\u00ed n\u00e1hrady, ale pouze n\u00e1hradu za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty.<\/p>\n

P\u0159\u00edklad<\/strong><\/p>\n

Pro jednozna\u010dn\u00e9 srovn\u00e1n\u00ed s p\u0159ede\u0161lou variantou je zad\u00e1n\u00ed stejn\u00e9 jako v minul\u00e9m p\u0159\u00edkladu – z technick\u00e9ho pr\u016fkazu vozidla vpl\u00fdv\u00e1 pr\u016fm\u011brn\u00e1 spot\u0159eba 6,5 l\/100 km, pohonn\u00e1 hmoty Super 95 O.
\nSazba za 1 km \u010din\u00ed: 2,05 K\u010d.<\/strong><\/p>\n

P\u0159\u00edjem z prodeje nen\u00ed do p\u011bti let od vy\u0159azen\u00ed z obchodn\u00edho majetku osvobozen od dan\u011b z p\u0159\u00edjm\u016f.<\/p>\n

3. Najat\u00fd automobil<\/h3>\n

Z pohledu dan\u011b z p\u0159\u00edjm\u016f se jedn\u00e1 o relativn\u011b podobnou variantu, kdy je automobil v obchodn\u00edm majetku. Z\u00e1sadn\u00ed rozd\u00edl spo\u010d\u00edv\u00e1 v tom, \u017ee samoz\u0159ejm\u011b nelze uplat\u0148ovat odpisy a to z d\u016fvodu, \u017ee u\u017eivatel automobilu nen\u00ed vlastn\u00edk.<\/p>\n

Pokud se jedn\u00e1 o tzv. finan\u010dn\u00ed leasing, n\u00e1jemn\u00e9 mus\u00ed b\u00fdt \u010dasov\u011b rozli\u0161eno a to i v situaci, kdy poplatn\u00edk nen\u00ed \u00fa\u010detn\u00ed jednotkou a nevede tedy \u00fa\u010detnictv\u00ed.<\/p>\n

Ostatn\u00ed v\u00fddaje se uplat\u0148uj\u00ed v prok\u00e1zan\u00e9 v\u00fd\u0161i \u2013 pohonn\u00e9 hmoty, v\u00fddaje za servis a \u00fadr\u017ebu, pojistn\u00e9, autodopl\u0148ky, da\u0148 silni\u010dn\u00ed (pokud je jako dr\u017eitel uveden v technick\u00e9m pr\u016fkazu).<\/p>\n

Pokud se poplatn\u00edk rozhodne, m\u016f\u017ee tak\u00e9 p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek u tohoto automobilu uplatnit pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu \u2013 5.000 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/p>\n

4. Vyp\u016fj\u010den\u00fd automobil<\/h3>\n

U vyp\u016fj\u010den\u00e9ho vozidla lze v\u00fddaje uplatnit ve form\u011b n\u00e1hrady v\u00fddaj\u016f za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty, nelze uplatnit sazba z\u00e1kladn\u00ed n\u00e1hrady.<\/p>\n

P\u0159\u00edklad<\/strong><\/p>\n

Z technick\u00e9ho pr\u016fkazu vozidla vpl\u00fdv\u00e1 pr\u016fm\u011brn\u00e1 spot\u0159eba 6,3 l\/100 km, pohonn\u00e1 hmoty NM.
\nSazba za 1 km \u010din\u00ed: 2,13 K\u010d.<\/strong><\/p>\n

Pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu nelze uplatnit.<\/p>\n

5. Automobil zam\u011bstnance<\/h3>\n

Pokud zam\u011bstnanec pou\u017eije p\u0159i pracovn\u00ed cest\u011b jin\u00e9 vozidlo ne\u017e zam\u011bstnavatele (zam\u011bstnanec nemus\u00ed b\u00fdt nutn\u011b vlastn\u00edk!), pak mu n\u00e1le\u017e\u00ed za ujet\u00e9 kilometry sazba z\u00e1kladn\u00ed n\u00e1hrady a n\u00e1hrada za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty.<\/p>\n

P\u0159\u00edklad<\/strong><\/p>\n

Z technick\u00e9ho pr\u016fkazu vozidla vypl\u00fdv\u00e1 pr\u016fm\u011brn\u00e1 spot\u0159eba 7,1 l\/100 km, pohonn\u00e1 hmota Super 95 O.
\nSazba za 1 km \u010din\u00ed: 3,70 + 2,24 = 5,94 K\u010d.<\/strong><\/p>\n

Pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu nelze uplatnit.<\/p>\n

\n <\/span>Aktu\u00e1ln\u00ed informace naleznete v \u010dl\u00e1nku Zp\u016fsoby uplatn\u011bn\u00ed v\u00fddaj\u016f k automobilu u OSV\u010c<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

V \u010dl\u00e1nku jsou rozebr\u00e1ny varianty, kdy je pro podnik\u00e1n\u00ed pou\u017e\u00edv\u00e1n vlastn\u00ed automobil, najat\u00fd automobil, vyp\u016fj\u010den\u00fd a automobil zam\u011bstnance. V sou\u010dasn\u00e9 dob\u011b mnoho poplatn\u00edk\u016f za\u010d\u00edn\u00e1 p\u0159ipravovat …<\/p>\n","protected":false},"author":14,"featured_media":7295,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[64,91],"class_list":["post-832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-danovy-vydaj"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/832","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=832"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/832\/revisions"}],"predecessor-version":[{"id":7299,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/832\/revisions\/7299"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7295"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}