{"id":8757,"date":"2025-08-14T19:52:36","date_gmt":"2025-08-14T17:52:36","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8757"},"modified":"2025-08-14T20:03:55","modified_gmt":"2025-08-14T18:03:55","slug":"jak-na-odpisy-nemovitosti-budov-pozemku-nebo-pri-pronajmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-odpisy-nemovitosti-budov-pozemku-nebo-pri-pronajmu\/","title":{"rendered":"Jak na odpisy nemovitost\u00ed \u2013 budov, pozemk\u016f nebo p\u0159i pron\u00e1jmu"},"content":{"rendered":"<h2>Jak\u00e9 nemovitosti je mo\u017en\u00e9 odepisovat<\/h2>\n<p>Podm\u00ednkou pro odpisy budov je, aby byla nemovitost <strong>sou\u010d\u00e1st\u00ed va\u0161eho obchodn\u00edho majetku<\/strong>. To znamen\u00e1, \u017ee souvis\u00ed s va\u0161\u00edm podnik\u00e1n\u00edm a m\u00e1 po\u0159izovac\u00ed cenu vy\u0161\u0161\u00ed ne\u017e 80 000 K\u010d. Odepisovat pak m\u016f\u017eete:<\/p>\n<ul>\n<li>bytov\u00e9 i nebytov\u00e9 jednotky,<\/li>\n<li>rodinn\u00e9 domy,<\/li>\n<li>bytov\u00e9 domy,<\/li>\n<li>rekrea\u010dn\u00ed budovy,<\/li>\n<li>komer\u010dn\u00ed budovy.<\/li>\n<\/ul>\n<p>Naopak nem\u016f\u017eete odepisovat pozemky, proto\u017ee jde o majetek, kter\u00fd nelze opot\u0159ebovat. Jako <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-vs-danovy-odpis-cem-se-lisi-spocitate\/\">odpis majetku<\/a> se toti\u017e ozna\u010duje opot\u0159eben\u00ed budovy, tedy postupn\u00e9 sni\u017eov\u00e1n\u00ed jej\u00ed hodnoty.<\/p>\n<h2>Odpisov\u00e9 skupiny nemovitost\u00ed<\/h2>\n<p>Abyste v\u011bd\u011bli, jak dlouho budete nemovitost da\u0148ov\u011b odepisovat, stanovuje z\u00e1kon o dani z p\u0159\u00edjm\u016f tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-se-vyznat-v-odpisech-majetku-a-odpisovych-skupinach\/\">odpisov\u00e9 skupiny<\/a>. Celkem jich je \u0161est, nemovitost\u00ed se t\u00fdkaj\u00ed posledn\u00ed t\u0159i.<\/p>\n<p>Ka\u017ed\u00e1 <strong>odpisov\u00e1 skupina budov obsahuje v\u00fd\u010det nemovitost\u00ed<\/strong>, kter\u00e9 do n\u00ed spadaj\u00ed, a dobu jejich odpisu. Obecn\u011b plat\u00ed, \u017ee \u010d\u00edm hodnotn\u011bj\u0161\u00ed nemovitost je, t\u00edm d\u00e9le ji odpisujete.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Odpisov\u00e1 skupina budov<\/strong><\/td>\n<td><strong>P\u0159\u00edklad hmotn\u00e9ho majetku<\/strong><\/td>\n<td><strong>Doba odpisov\u00e1n\u00ed<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Odpisov\u00e1 skupina 4<\/td>\n<td>Budovy ze d\u0159eva a plastu a byty v nich.<\/td>\n<td>20 let<\/td>\n<\/tr>\n<tr>\n<td>Odpisov\u00e1 skupina 5<\/td>\n<td>Budovy, kter\u00e9 nespadaj\u00ed do 4. nebo 6. skupiny.<\/td>\n<td>30 let<\/td>\n<\/tr>\n<tr>\n<td>Odpisov\u00e1 skupina 6<\/td>\n<td>Administrativn\u00ed budovy, budovy hotel\u016f a obchodn\u00edch dom\u016f, historick\u00e9 a kulturn\u00ed pam\u00e1tky.<\/td>\n<td>50 let<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>&gt;&gt; TIP: <\/strong>Za\u0159azen\u00ed typ\u016f budov do jednotliv\u00fdch odpisov\u00fdch skupin najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\">p\u0159\u00edloze \u010d. 1 z\u00e1kona o dani z p\u0159\u00edjm\u016f<\/a>. Pokud si ani tak nev\u00edte rady, porad\u00ed v\u00e1m zku\u0161en\u00ed \u00fa\u010detn\u00ed.<\/p>\n<h2>Jak se li\u0161\u00ed odpisy nemovitost\u00ed u fyzick\u00fdch a pr\u00e1vnick\u00fdch osob<\/h2>\n<p>A\u0165 u\u017e jste pr\u00e1vnick\u00e1, nebo fyzick\u00e1 osoba, odpisy nemovitost\u00ed se v\u00e1s t\u00fdkaj\u00ed, pokud je m\u00e1te v obchodn\u00edm majetku. Plat\u00ed pro v\u00e1s stejn\u00e1 pravidla a rozd\u00edl je pouze v tom, jestli vedete da\u0148ovou evidenci, nebo \u00fa\u010detnictv\u00ed.<\/p>\n<p>Obecn\u011b se toti\u017e rozli\u0161uj\u00ed dva druhy odpis\u016f:<\/p>\n<ul>\n<li><strong>da\u0148ov\u00e9 odpisy<\/strong> se \u0159\u00edd\u00ed z\u00e1konem o dani z p\u0159\u00edjm\u016f, kter\u00fd stanovuje v\u00fd\u0161i odpisu i dobu, po kterou nemovitost odepisujete (viz v\u00fd\u0161e uveden\u00e9 odpisov\u00e9 skupiny),<\/li>\n<li><strong>\u00fa\u010detn\u00ed odpisy<\/strong> vyjad\u0159uj\u00ed re\u00e1ln\u00e9 opot\u0159eben\u00ed nemovitosti, sami si tedy ur\u010d\u00edte, jak dlouho a v jak\u00e9 v\u00fd\u0161i budete majetek odepisovat.<\/li>\n<\/ul>\n<p><strong>&gt;&gt; TIP: <\/strong>Pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-odpisy-dlouhodobeho-hmotneho-a-nehmotneho-majetku\/\">\u00fa\u010detn\u00ed odpisy majetku<\/a> se obvykle pro zjednodu\u0161en\u00ed pou\u017e\u00edv\u00e1 stejn\u00e1 doba a v\u00fd\u0161e odpis\u016f jako u da\u0148ov\u00fdch.<\/p>\n<p>Odpisy budov se \u00fa\u010dtuj\u00ed do n\u00e1klad\u016f, p\u0159i veden\u00ed \u00fa\u010detnictv\u00ed i da\u0148ov\u00e9 evidence pak v\u00fd\u0161i odpis\u016f uv\u00e1d\u00edte do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed (tedy jen v p\u0159\u00edpad\u011b, \u017ee uplat\u0148ujete skute\u010dn\u00e9 v\u00fddaje).<\/p>\n<p>Pokud uplat\u0148ujete <strong>v\u00fddaje pau\u0161\u00e1lem nebo plat\u00edte pau\u0161\u00e1ln\u00ed da\u0148, odpisy ne\u0159e\u0161\u00edte<\/strong> \u2013 ty u\u017e jsou ve v\u00fddaj\u00edch zahrnuty.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Stanoven\u00ed zp\u016fsobu odpisov\u00e1n\u00ed budov<\/h2>\n<p>Pro stanoven\u00ed v\u00fd\u0161e odpis\u016f se mus\u00edte rozhodnout, zda budete nemovitost<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/rovnomerne-a-zrychlene-odpisy-majetku-jaky-je-rozdil-a-jake-zvolit\/\"> odepisovat rovnom\u011brn\u011b nebo zrychlen\u011b<\/a>:<\/p>\n<ul>\n<li><strong>rovnom\u011brn\u00e9 da\u0148ov\u00e9 odpisy<\/strong> jsou ka\u017ed\u00fd rok ve stejn\u00fd v\u00fd\u0161i \u2013 krom\u011b prvn\u00edho roku, kdy odepistujete \u010d\u00e1stku ni\u017e\u0161\u00ed,<\/li>\n<li>u <strong>zrychlen\u00fdch da\u0148ov\u00fdch odpis\u016f<\/strong> se na za\u010d\u00e1tku odpisuj\u00ed vy\u0161\u0161\u00ed \u010d\u00e1stky a ka\u017ed\u00fd rok se sni\u017euj\u00ed.<\/li>\n<\/ul>\n<p>Nemovitosti se obvykle odpisuj\u00ed rovnom\u011brn\u011b. Rozhodnut\u00ed ale z\u00e1le\u017e\u00ed na v\u00e1s. Zp\u016fsob, kter\u00fd si ur\u010d\u00edte, v\u0161ak nesm\u00edte v pr\u016fb\u011bhu odpisov\u00e1n\u00ed m\u011bnit.<\/p>\n<p>U \u00fa\u010detn\u00edch odpis\u016f vyu\u017eijete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/objevte-vsechny-typy-casovych-odpisu-podle-zakona-o-danich-z-prijmu\/\">\u010dasov\u00e9 odpisy<\/a>. Na za\u010d\u00e1tku si stanov\u00edte dobu, po kterou budete nemovitost pou\u017e\u00edvat (opot\u0159ebov\u00e1vat), a tedy odpisovat.<\/p>\n<h2>Ur\u010den\u00ed v\u00fd\u0161e odpisu budov<\/h2>\n<p>Konkr\u00e9tn\u00ed <strong>v\u00fd\u0161i odpisu spo\u010d\u00edt\u00e1te z kupn\u00ed ceny budovy<\/strong>. K n\u00ed se p\u0159ipo\u010d\u00edt\u00e1vaj\u00ed tak\u00e9 vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady, nap\u0159\u00edklad:<\/p>\n<ul>\n<li>odm\u011bna <a href=\"https:\/\/www.krasabydleni.cz\/\" target=\"_blank\" rel=\"noopener\">realitn\u00edmu makl\u00e9\u0159i<\/a> nebo not\u00e1\u0159i,<\/li>\n<li>poplatek za z\u00e1pis do katastru nemovitost\u00ed,<\/li>\n<li>\u00faroky z hypot\u00e9ky,<\/li>\n<li>v\u00fddaje na poji\u0161t\u011bn\u00ed nemovitosti.<\/li>\n<\/ul>\n<p>Proto\u017ee se neodpisuje pozemek, mus\u00edte jeho cenu z kupn\u00ed ceny budovy ode\u010d\u00edst.<\/p>\n<p>Pokud nemovitost rekonstruujete a cena \u00faprav je vy\u0161\u0161\u00ed ne\u017e 80 000 K\u010d, jedn\u00e1 se o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/opravy-a-technicke-zhodnoceni-majetku-problemy-a-uctovani\/\">technick\u00e9 zhodnocen\u00ed majetku<\/a>. Odpisy se pak po\u010d\u00edtaj\u00ed z ceny, ke kter\u00e9 tuto \u010d\u00e1stku p\u0159ipo\u010d\u00edt\u00e1te.<\/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\/8757\">\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=\"T1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8757\">\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>Jak spo\u010d\u00edtat odpisy budov<\/h2>\n<p>Kdy\u017e v\u00edte, do jak\u00e9 odpisov\u00e9 skupiny va\u0161e nemovitost pat\u0159\u00ed, m\u00e1te ur\u010den\u00fd zp\u016fsob odpisu a zn\u00e1te celkovou hodnotu budovy, m\u016f\u017eete si spo\u010d\u00edtat odpis.<\/p>\n<p>U da\u0148ov\u00fdch odpis\u016f jej spo\u010d\u00edt\u00e1te n\u00e1sledovn\u011b:<\/p>\n<p>(po\u0159izovac\u00ed cena \u00d7 ro\u010dn\u00ed odpisov\u00e1 sazba dan\u00e1 z\u00e1konem) \/ 100<\/p>\n<p><strong>P\u0159\u00edklad: <\/strong>Po\u0159\u00eddili jste si kancel\u00e1\u0159e, jejich kupn\u00ed cena bez hodnoty pozemku je 3 miliony korun. Nemovitost spad\u00e1 do 5. odpisov\u00e9 skupiny, sazba je tedy v prvn\u00edm roce 1,4, v n\u00e1sleduj\u00edc\u00edch letech 3,4. V\u00fd\u0161e odpisu v prvn\u00edm roce bude 42 000 K\u010d, v dal\u0161\u00edch letech bude 102 000 K\u010d.<\/p>\n<p><strong>&gt;&gt; TIP: <\/strong>Pokud v\u00e1m \u010d\u00e1stky vyjdou v desetinn\u00e9m \u010d\u00edsle, v\u00fd\u0161i odpisu zaokrouhlete na cel\u00e9 koruny nahoru.<\/p>\n<p>V\u00fd\u0161e \u00fa\u010detn\u00edch odpis\u016f se po\u010d\u00edt\u00e1 podle tohoto vzorce:<\/p>\n<p>(po\u0159izovac\u00ed cena \/ po\u010det m\u011bs\u00edc\u016f v odpisov\u00e9m pl\u00e1nu) \u00d7 po\u010det m\u011bs\u00edc\u016f v dan\u00e9m roce, kdy nemovitost vlastn\u00edte<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>&gt;&gt; TIP: <\/strong>Dal\u0161\u00ed p\u0159\u00edklady v\u00fdpo\u010dtu odpis\u016f najdete v \u010dl\u00e1nku <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-vs-danovy-odpis-cem-se-lisi-spocitate\/\">\u00da\u010detn\u00ed vs da\u0148ov\u00fd odpis majetku: V \u010dem se li\u0161\u00ed a jak je spo\u010d\u00edt\u00e1te<\/a>.<\/div>\n<h2>Jak na odpis nemovitosti p\u0159i pron\u00e1jmu<\/h2>\n<p>Pokud nemovitost vyu\u017e\u00edv\u00e1te k pron\u00e1jmu, m\u016f\u017eete si pomoc\u00ed<strong> odpis\u016f sn\u00ed\u017eit da\u0148 z pron\u00e1jmu nemovitosti<\/strong>. Odpisy pronaj\u00edman\u00fdch nemovitosti lze uplatnit pouze proti p\u0159\u00edjm\u016fm z pron\u00e1jmu. Nelze je pou\u017e\u00edt nap\u0159\u00edklad k sn\u00ed\u017een\u00ed da\u0148ov\u00e9ho z\u00e1kladu z podnik\u00e1n\u00ed.<\/p>\n<p><strong>Tip: <\/strong>Pronaj\u00edmanou nemovitost m\u016f\u017eete odepisovat i v p\u0159\u00edpad\u011b, \u017ee nejste podnikatel. Postup je v tomto p\u0159\u00edpad\u011b stejn\u00fd jako u fyzick\u00fdch podnikaj\u00edc\u00edch osob.<\/p>\n<p>Stejn\u011b jako u v\u00fdpo\u010dtu odpis\u016f ostatn\u00edch nemovitost\u00ed si nejprve zjist\u011bte po\u0159izovac\u00ed cenu, ze kter\u00e9 v\u00fd\u0161i odpisu odvod\u00edte. Jestli od po\u0159\u00edzen\u00ed nemovitosti po za\u010d\u00e1tek pron\u00e1jmu ub\u011bhla doba del\u0161\u00ed ne\u017e 5 let, mus\u00ed hodnotu nemovitosti pro v\u00fdpo\u010det odpisu stanovit znalec.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Zjednodu\u0161te si to: <a href=\"https:\/\/money.cz\"><strong>\u00da\u010detn\u00ed program Money S3<\/strong><\/a> v\u00e1m pom\u016f\u017ee p\u0159i tvorb\u011b pl\u00e1nu da\u0148ov\u00fdch a \u00fa\u010detn\u00edch odpis\u016f budov. V modulu Evidence majetku si zaznamenejte v\u0161echny pot\u0159ebn\u00e9 \u00fadaje a program v\u00e1m spo\u010d\u00edt\u00e1 v\u00fd\u0161i odpis\u016f. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Vyzkou\u0161ejte ho <strong>zdarma<\/strong><\/a>.<\/div>\n<div><\/div>\n<div>\n<p>Nena\u0161li jste, co jste hledali? P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-se-vyznat-v-odpisech-majetku-a-odpisovych-skupinach\/\">Odpisov\u00e9 skupiny a odpisy majetku<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-odpisy-dlouhodobeho-hmotneho-a-nehmotneho-majetku\/\">Odpisov\u00e1n\u00ed dlouhodob\u00e9ho majetku<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/rovnomerne-a-zrychlene-odpisy-majetku-jaky-je-rozdil-a-jake-zvolit\/\">Rovnom\u011brn\u00e9 a zrychlen\u00e9 odpisy<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/nastrahy-odpisu-majetku-v-danove-evidenci\/\">Odpisov\u00e1n\u00ed majetku v da\u0148ov\u00e9 evidenci<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-vs-danovy-odpis-cem-se-lisi-spocitate\/\">Co jsou da\u0148ov\u00e9 a \u00fa\u010detn\u00ed odpisy majetku<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-ucetni-a-mimoradne-odpisy-2021\/\">Jak\u00e9 jsou druhy odpis\u016f<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-odpisy-2024\/\">Da\u0148ov\u00e9 odpisy 2024<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Jak\u00e9 nemovitosti je mo\u017en\u00e9 odepisovat Podm\u00ednkou pro odpisy budov je, aby byla nemovitost sou\u010d\u00e1st\u00ed va\u0161eho obchodn\u00edho majetku. To znamen\u00e1, \u017ee souvis\u00ed s va\u0161\u00edm podnik\u00e1n\u00edm a &#8230;<\/p>\n","protected":false},"author":2,"featured_media":8763,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[88,110],"class_list":["post-8757","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-danove-odpisy","tag-ucetni-odpisy"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8757","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=8757"}],"version-history":[{"count":21,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8757\/revisions"}],"predecessor-version":[{"id":17897,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8757\/revisions\/17897"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8763"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=8757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=8757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=8757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}