{"id":8429,"date":"2022-10-14T10:04:00","date_gmt":"2022-10-14T08:04:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8429"},"modified":"2023-02-01T15:05:02","modified_gmt":"2023-02-01T14:05:02","slug":"fyzicke-osoby-lhuty-a-povinnosti-u-dane-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/fyzicke-osoby-lhuty-a-povinnosti-u-dane-z-prijmu\/","title":{"rendered":"Fyzick\u00e9 osoby: lh\u016fty a povinnosti u dan\u011b z p\u0159\u00edjm\u016f"},"content":{"rendered":"

Pod\u00e1v\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f<\/h2>\n

Dle z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZDP) je da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed povinen podat ka\u017ed\u00fd, jeho\u017e ro\u010dn\u00ed p\u0159\u00edjmy, kter\u00e9 jsou p\u0159edm\u011btem dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, p\u0159es\u00e1hly K\u010d 15.000,–, pokud se nejedn\u00e1 o p\u0159\u00edjmy od dan\u011b osvobozen\u00e9 nebo o p\u0159\u00edjmy, z\u00a0nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b. 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\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, nep\u0159es\u00e1hly K\u010d 15.000,–, ale vykazuje da\u0148ovou ztr\u00e1tu.<\/p>\n

Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nen\u00ed povinen podat poplatn\u00edk, kter\u00fd m\u00e1 p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti pouze od jednoho a nebo postupn\u011b od v\u00edce pl\u00e1tc\u016f dan\u011b v\u010detn\u011b doplatk\u016f mezd od t\u011bchto pl\u00e1tc\u016f. Podm\u00ednkou je, \u017ee poplatn\u00edk u\u010dinil u v\u0161ech t\u011bchto pl\u00e1tc\u016f dan\u011b na p\u0159\u00edslu\u0161n\u00e9 zda\u0148ovac\u00ed obdob\u00ed prohl\u00e1\u0161en\u00ed k\u00a0dani dle \u00a7 38k ZDP, a s\u00a0v\u00fdjimkou p\u0159\u00edjm\u016f od dan\u011b osvobozen\u00fdch a p\u0159\u00edjm\u016f, z\u00a0nich\u017e je vyb\u00edr\u00e1na da\u0148 sr\u00e1\u017ekou sazbou dan\u011b podle \u00a7 36 ZDP, nem\u00e1 jin\u00e9 p\u0159\u00edjmy podle \u00a7 7 a\u017e \u00a7 10 ZDP vy\u0161\u0161\u00ed ne\u017e K\u010d 6.000,–.<\/p>\n

Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je povinen podat tak\u00e9 poplatn\u00edk, u kter\u00e9ho do\u0161lo k\u00a0v\u00fdplat\u011b pojistn\u00e9ho pln\u011bn\u00ed ze soukrom\u00e9ho \u017eivotn\u00edho poji\u0161t\u011bn\u00ed, 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\u00a0p\u0159ed\u010dasn\u00e9mu ukon\u010den\u00ed pojistn\u00e9 smlouvy soukrom\u00e9ho \u017eivotn\u00edho poji\u0161t\u011bn\u00ed, v\u00a0d\u016fsledku kter\u00fdch do\u0161lo ke vzniku povinnosti zdanit p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti.<\/p>\n

Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1van\u00e9 osobou spravuj\u00edc\u00ed poz\u016fstalost<\/h2>\n

Specifickou oblast\u00ed je pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed osobou spravuj\u00edc\u00ed poz\u016fstalost. S\u00a0touto situac\u00ed, se krom\u011b jin\u00e9ho, poj\u00ed ustanoven\u00ed \u00a7 38ga ZDP. Pokud pod\u00e1v\u00e1 osoba spravuj\u00edc\u00ed poz\u016fstalost da\u0148ov\u00e9 tvrzen\u00ed t\u00fdkaj\u00edc\u00ed se da\u0148ov\u00e9 povinnosti z\u016fstavitele vznikl\u00e9 ode dne jeho smrti do dne p\u0159edch\u00e1zej\u00edc\u00edho dni skon\u010den\u00ed \u0159\u00edzen\u00ed o poz\u016fstalosti, neuplatn\u00ed:<\/p>\n

    \n
  1. nezdanitelnou \u010d\u00e1st z\u00e1kladu dan\u011b,<\/li>\n
  2. slevu na dani, s\u00a0v\u00fdjimkou slevy na dani dle \u00a7 35 ZDP,<\/li>\n
  3. da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed.<\/li>\n<\/ol>\n

    Zp\u016fsob prokazov\u00e1n\u00ed n\u00e1roku na ode\u010det nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b, slevy na dani a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti u pl\u00e1tce dan\u011b<\/h2>\n

    Velmi d\u016fle\u017eit\u00fdm je ustanoven\u00ed dle \u00a7 38l ZDP, kter\u00e9 se t\u00fdk\u00e1 prokazov\u00e1n\u00ed n\u00e1roku na nezdanitelnou \u010d\u00e1st z\u00e1kladu dan\u011b poplatn\u00edkem pl\u00e1tci dan\u011b. N\u00e1rok se prokazuje nap\u0159\u00edklad:<\/p>\n

      \n
    • potvrzen\u00edm p\u0159\u00edjemce bez\u00faplatn\u00e9ho pln\u011bn\u00ed nebo jeho z\u00e1konn\u00e9ho z\u00e1stupce anebo po\u0159adatele ve\u0159ejn\u00e9 sb\u00edrky o v\u00fd\u0161i a \u00fa\u010delu bez\u00faplatn\u00e9ho pln\u011bn\u00ed,<\/li>\n
    • smlouvou o \u00fav\u011bru a ka\u017edoro\u010dn\u011b potvrzen\u00edm stavebn\u00ed spo\u0159itelny o \u010d\u00e1stce \u00farok\u016f zaplacen\u00fdch v\u00a0uplynul\u00e9m kalend\u00e1\u0159n\u00edm roce z\u00a0\u00fav\u011bru ze stavebn\u00edho spo\u0159en\u00ed, p\u0159\u00edpadn\u011b z\u00a0jin\u00e9ho \u00fav\u011bru poskytnut\u00e9ho stavebn\u00ed spo\u0159itelnou v\u00a0souvislosti s\u00a0\u00fav\u011brem ze stavebn\u00edho spo\u0159en\u00ed nebo potvrzen\u00edm banky o \u010d\u00e1stce \u00farok\u016f zaplacen\u00fdch v\u00a0uplynul\u00e9m kalend\u00e1\u0159n\u00edm roce z\u00a0hypote\u010dn\u00edho \u00fav\u011bru a sn\u00ed\u017een\u00fdch o st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek, pop\u0159\u00edpad\u011b z\u00a0jin\u00e9ho \u00fav\u011bru poskytnut\u00e9ho p\u0159\u00edslu\u0161nou bankou v\u00a0souvislosti s\u00a0hypote\u010dn\u00edm \u00fav\u011brem,<\/li>\n
    • smlouvou o penzijn\u00edm p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem nebo smlouvou o dopl\u0148kov\u00e9m penzijn\u00edm spo\u0159en\u00ed a ka\u017edoro\u010dn\u011b potvrzen\u00edm penzijn\u00ed spole\u010dnosti o \u010d\u00e1sti m\u011bs\u00ed\u010dn\u00edch p\u0159\u00edsp\u011bvk\u016f zaplacen\u00fdch poplatn\u00edkem na jeho penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem nebo dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed, kter\u00e9 v\u00a0jednotliv\u00fdch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u00edch zda\u0148ovac\u00edho obdob\u00ed p\u0159es\u00e1hly v\u00fd\u0161i, ke kter\u00e9 n\u00e1le\u017e\u00ed maxim\u00e1ln\u00ed st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek,<\/li>\n
    • smlouvou o soukrom\u00e9m \u017eivotn\u00edm poji\u0161t\u011bn\u00ed,<\/li>\n
    • potvrzen\u00edm odborov\u00e9 organizace o v\u00fd\u0161i zaplacen\u00e9ho \u010dlensk\u00e9ho p\u0159\u00edsp\u011bvku v\u00a0uplynul\u00e9m zda\u0148ovac\u00edm obdob\u00ed.<\/li>\n<\/ul>\n

      Ustanoven\u00ed \u00a7 38l ZDP rovn\u011b\u017e obsahuje pravidla pro prokazov\u00e1n\u00ed n\u00e1roku na poskytnut\u00ed slevy na dani a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b.<\/p>\n

      Pokud se zm\u011bnily skute\u010dnosti rozhodn\u00e9 pro p\u0159izn\u00e1n\u00ed nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b, slevy na dani nebo da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b, p\u0159edlo\u017e\u00ed poplatn\u00edk nov\u00e9 doklady prokazuj\u00edc\u00ed platnost n\u00e1roku na odpo\u010det.<\/p>\n

      \"\"<\/p>\n

      Ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech fyzick\u00fdch osob<\/h2>\n

      Ji\u017e od zda\u0148ovac\u00edho obdob\u00ed roku 2015 existuje povinnost pod\u00e1vat m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b tzv. Ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech fyzick\u00fdch osob. Dle ZDP plat\u00ed z\u00e1sada, \u017ee pokud poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob obdr\u017e\u00ed p\u0159\u00edjem, kter\u00fd je od dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob osvobozen a je vy\u0161\u0161\u00ed ne\u017e K\u010d 5.000.000,–, je povinen ozn\u00e1mit spr\u00e1vci dan\u011b tuto skute\u010dnost do konce lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed, ve kter\u00e9m p\u0159\u00edjem obdr\u017eel. V\u00a0tomto 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

        Fyzick\u00e9 osob\u011b nevznik\u00e1 povinnost podat uveden\u00e9 ozn\u00e1men\u00ed v\u00a0p\u0159\u00edpad\u011b osvobozen\u00fdch p\u0159\u00edjm\u016f, o n\u011bm\u017e m\u016f\u017ee \u00fadaje spr\u00e1vce dan\u011b zjistit z\u00a0rejst\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 a zp\u016fsobem umo\u017e\u0148uj\u00edc\u00ed d\u00e1lkov\u00fd p\u0159\u00edstup.<\/p>\n

        V\u00a0p\u0159\u00edpad\u011b p\u0159\u00edjmu, kter\u00fd plyne do spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f, ozn\u00e1m\u00ed spr\u00e1vci dan\u011b uvedenou skute\u010dnost jeden z\u00a0man\u017eel\u016f.<\/p>\n

        Na v\u00fd\u0161e uveden\u00e9 bychom m\u011bli pamatovat u\u017e z\u00a0d\u016fvodu vysok\u00fdch sankc\u00ed, kter\u00e9 jsou s\u00a0nespln\u011bn\u00edm v\u00fd\u0161e uveden\u00e9 povinnosti spojeny.<\/p>\n

        Poplatn\u00edkovi vznik\u00e1 toti\u017e povinnost uhradit pokutu za neozn\u00e1men\u00ed osvobozen\u00e9ho p\u0159\u00edjmu, pokud nepod\u00e1 ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech fyzick\u00fdch osob, a to ve v\u00fd\u0161i:<\/p>\n

          \n
        • 0,1 % z\u00a0\u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud tuto povinnost spln\u00ed, ani\u017e by k\u00a0tomu byl vyzv\u00e1n spr\u00e1vcem dan\u011b,<\/li>\n
        • 10 % z\u00a0\u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud poplatn\u00edk tuto povinnost spln\u00ed v\u00a0n\u00e1hradn\u00ed lh\u016ft\u011b pot\u00e9, co k\u00a0tomu byl vyzv\u00e1n, nebo<\/li>\n
        • 15% z\u00a0\u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud poplatn\u00edk nespln\u00ed tuto povinnost ani v\u00a0n\u00e1hradn\u00ed lh\u016ft\u011b.<\/li>\n<\/ul>\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. 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\u00a0nespln\u011bn\u00ed povinnosti ozn\u00e1mit osvobozen\u00fd p\u0159\u00edjem do\u0161lo z\u00a0d\u016fvodu, kter\u00fd lze s\u00a0p\u0159ihl\u00e9dnut\u00edm k\u00a0okolnostem dan\u00e9ho p\u0159\u00edpadu ospravedlnit.<\/p>\n

          Registra\u010dn\u00ed povinnost poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/h2>\n

          Registra\u010dn\u00ed povinnost poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob je \u0159e\u0161ena v\u00a0p\u00e1t\u00e9 \u010d\u00e1sti ZDP.<\/p>\n

          Poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, kter\u00fd je \u010desk\u00fdm da\u0148ov\u00fdm rezidentem, je povinen podat p\u0159ihl\u00e1\u0161ku k\u00a0registraci k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob u p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b do 15 dn\u016f ode dne, ve kter\u00e9m:<\/p>\n

            \n
          1. zapo\u010dal vykon\u00e1vat \u010dinnost, kter\u00e1 je zdrojem p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti, nebo<\/li>\n
          2. p\u0159ijal p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti.<\/li>\n<\/ol>\n

            Poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, kter\u00fd je \u010desk\u00fdm da\u0148ov\u00fdm nerezidentem, je povinen podat p\u0159ihl\u00e1\u0161ku k\u00a0registraci do 15 dn\u016f, pokud:<\/p>\n

              \n
            1. na \u00fazem\u00ed \u010cesk\u00e9 republiky zapo\u010dal vykon\u00e1vat \u010dinnost, kter\u00e1 je zdrojem p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti, nebo<\/li>\n
            2. p\u0159ijal p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky.<\/li>\n<\/ol>\n

              Poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, kter\u00fd je \u010desk\u00fdm da\u0148ov\u00fdm nerezidentem, je rovn\u011b\u017e povinen podat p\u0159ihl\u00e1\u0161ku k\u00a0registraci k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob u p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b do 15 dn\u016f ode dne, ve kter\u00e9m:<\/p>\n

                \n
              1. mu na \u00fazem\u00ed \u010cesk\u00e9 republiky vznikla st\u00e1l\u00e1 provozovna, nebo<\/li>\n
              2. z\u00edskal povolen\u00ed nebo opr\u00e1vn\u011bn\u00ed vykon\u00e1vat \u010dinnost, kter\u00e1 je zdrojem p\u0159\u00edjm\u016f, vydan\u00e9 tuzemsk\u00fdm org\u00e1nem ve\u0159ejn\u00e9 moci.<\/li>\n<\/ol>\n

                Poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob nen\u00ed povinen podat p\u0159ihl\u00e1\u0161ku k\u00a0registraci, pokud p\u0159ij\u00edm\u00e1 pouze p\u0159\u00edjmy,<\/p>\n

                  \n
                1. kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b,<\/li>\n
                2. kter\u00e9 jsou osvobozen\u00e9 od dan\u011b, nebo<\/li>\n
                3. z\u00a0nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b.<\/li>\n<\/ol>\n\n