[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.aleacb.cz\/danove-priznani-v-ceske-republice\/#Article","mainEntityOfPage":"https:\/\/www.aleacb.cz\/danove-priznani-v-ceske-republice\/","headline":"Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v \u010cesk\u00e9 republice","name":"Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v \u010cesk\u00e9 republice","description":"Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je povinn\u00fdm \u010dinem pro fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby v\u016f\u010di st\u00e1tu, kdy se jedn\u00e1 ze strany ob\u010dana o p\u0159izn\u00e1n\u00ed p\u0159\u00edjm\u016f, kter\u00e9 podl\u00e9haj\u00ed dani vym\u011b\u0159en\u00e9 st\u00e1tem. Z\u00e1rove\u0148 se vy\u010d\u00edsl\u00ed neboli vypo\u010d\u00edt\u00e1 da\u0148 a eventu\u00e1ln\u011b dojde k\u00a0porovn\u00e1n\u00ed se zaplacen\u00fdmi z\u00e1lohami dan\u011b. V\u00a0r\u00e1mci vznikl\u00e9ho p\u0159eplatku je tak navr\u00e1cen jedinci. Naopak nedoplatek mus\u00ed ob\u010dan uhradit finan\u010dn\u00edmu \u00fa\u0159adu. \u00a0 Pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je vyhrazen term\u00edn a \u010dasov\u00e9 obdob\u00ed, kter\u00e9 je nej\u010dast\u011bji v\u00a0r\u00e1mci kalend\u00e1\u0159n\u00edho roku. Stejn\u011b tak se t\u00fdk\u00e1 k\u00a0ur\u010dit\u00e9 dani vym\u011b\u0159en\u00e9 st\u00e1tem, jako je nap\u0159\u00edklad da\u0148 z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty, silni\u010dn\u00ed da\u0148 apod. \u00a0 Druhy neboli povinn\u00e1 da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed v\u00a0\u010cR \u00a0 V\u00a0r\u00e1mci dan\u011b z\u00a0p\u0159\u00edjm\u016f se jedn\u00e1 o da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed fyzick\u00fdch osob a pr\u00e1vnick\u00fdch osob. Pro nep\u0159\u00edm\u00e9 dan\u011b se jedn\u00e1 o p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159idan\u00e9 hodnoty neboli DPH. Co se t\u00fd\u0161e majetkov\u00e9 dan\u011b, tak zde se jedn\u00e1 o p\u0159izn\u00e1n\u00ed k\u00a0dani nemovit\u00fdch v\u011bc\u00ed, p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed a silni\u010dn\u00ed da\u0148. \u00a0 Novinky pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2017 \u00a0 Mezi podstatnou zm\u011bnu \u010di nov\u011b uvedenou skute\u010dnost n\u00e1le\u017e\u00ed, \u017ee je re\u00e1ln\u00e9 uplatn\u011bn\u00ed vy\u0161\u0161\u00edho da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na druh\u00e9 a dal\u0161\u00ed d\u00edt\u011b. Vy\u0161\u0161\u00ed je i maxim\u00e1ln\u00ed \u010d\u00e1stka v\u00a0r\u00e1mci \u0161kolkovn\u00e9ho. Dal\u0161\u00ed z\u00e1sadn\u00ed v\u011bc\u00ed, kter\u00e1 je nov\u00e1 a to, \u017ee \u017eivnostn\u00edci uplat\u0148uj\u00edc\u00ed v\u00fddajov\u00fd pau\u0161\u00e1l mohou v\u00a0p\u0159\u00edpad\u011b nespln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek uplatnit da\u0148ovou slevu na man\u017eelku, i da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti. \u00a0 Vypln\u011bn\u00ed a odevzd\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2017, kter\u00e9 mus\u00ed b\u00fdt do konce m\u011bs\u00edce b\u0159ezna 2018, nen\u00ed jen povinnost\u00ed pro osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9. Ohledn\u011b proveden\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b nemohou za\u017e\u00e1dat zam\u011bstnavatele nap\u0159\u00edklad zam\u011bstnanci maj\u00edc\u00ed\u00a0p\u0159\u00edjem z\u00a0pron\u00e1jmu, takt\u00e9\u017e zam\u011bstnanci pracuj\u00edc\u00ed v\u00a0roce 2017 sou\u010dasn\u011b pro dva zam\u011bstnavatele, kde jim byla odvedena z\u00e1lohov\u00e1 da\u0148 z\u00a0p\u0159\u00edjmu. \u00a0 V\u00a0r\u00e1mci da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b, tak u prvn\u00edho d\u00edt\u011bte se podstata pro rok 2017 nem\u011bn\u00ed, je to stejn\u00e9 jako p\u0159edchoz\u00ed rok, tj. \u010d\u00e1stka 13\u00a0404,- K\u010d. Zat\u00edmco v\u00a0r\u00e1mci druh\u00e9ho d\u00edt\u011bte je ji\u017e zm\u011bna, jak je uvedeno v\u00fd\u0161e. Zde se jedn\u00e1 o novou v\u00fd\u0161i, kter\u00e1 je 19\u00a0404,- K\u010d. V\u00a0r\u00e1mci da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na t\u0159et\u00ed a dal\u0161\u00ed d\u00edt\u011b je pak \u010d\u00e1stka stanovena nov\u011b na v\u00fd\u0161i 24\u00a0204,- K\u010d. Rovn\u011b\u017e je nov\u011b nyn\u00ed mo\u017eno uplatnit \u0161kolkovn\u00e9. Av\u0161ak maxim\u00e1ln\u00ed v\u00fd\u0161e \u010d\u00e1stky na ka\u017ed\u00e9 d\u00edt\u011b \u010din\u00ed 11\u00a0000,- K\u010d. \u00a0 V\u00a0p\u0159\u00edpad\u011b \u0161kolkovn\u00e9ho i da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u011bti lze uplatnit jen u jednoho rodi\u010de. Tak\u00e9 je re\u00e1ln\u00e9, \u017ee v\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech tak m\u016f\u017ee b\u00fdt v\u00fdhodn\u011bj\u0161\u00ed alternativou, kdy jeden rodi\u010d uplatn\u00ed \u0161kolkovn\u00e9 a druh\u00fd zv\u00fdhodn\u011bn\u00ed na d\u011bti. 4.5\/5 - (11 votes)","datePublished":"2025-03-03","dateModified":"2023-04-30","author":{"@type":"Person","@id":"https:\/\/www.aleacb.cz\/author\/#Person","name":"2clean.cz","url":"https:\/\/www.aleacb.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/e4532b7f65738965bbad8697e5bd54c0628af7bffe8d3c856885c44d86978cee?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e4532b7f65738965bbad8697e5bd54c0628af7bffe8d3c856885c44d86978cee?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"aleacb.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.aleacb.cz\/wp-content\/uploads\/img_a308756_w2406_t1519826407.jpg","url":"https:\/\/www.aleacb.cz\/wp-content\/uploads\/img_a308756_w2406_t1519826407.jpg","height":0,"width":0},"url":"https:\/\/www.aleacb.cz\/danove-priznani-v-ceske-republice\/","about":["Finance"],"wordCount":578,"articleBody":"\tDa\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je povinn\u00fdm \u010dinem pro fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby v\u016f\u010di st\u00e1tu, kdy se jedn\u00e1 ze strany ob\u010dana o p\u0159izn\u00e1n\u00ed p\u0159\u00edjm\u016f, kter\u00e9 podl\u00e9haj\u00ed dani vym\u011b\u0159en\u00e9 st\u00e1tem. Z\u00e1rove\u0148 se vy\u010d\u00edsl\u00ed neboli vypo\u010d\u00edt\u00e1 da\u0148 a eventu\u00e1ln\u011b dojde k\u00a0porovn\u00e1n\u00ed se zaplacen\u00fdmi z\u00e1lohami dan\u011b. V\u00a0r\u00e1mci vznikl\u00e9ho p\u0159eplatku je tak navr\u00e1cen jedinci. Naopak nedoplatek mus\u00ed ob\u010dan uhradit finan\u010dn\u00edmu \u00fa\u0159adu. \t\u00a0\tPro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je vyhrazen term\u00edn a \u010dasov\u00e9 obdob\u00ed, kter\u00e9 je nej\u010dast\u011bji v\u00a0r\u00e1mci kalend\u00e1\u0159n\u00edho roku. Stejn\u011b tak se t\u00fdk\u00e1 k\u00a0ur\u010dit\u00e9 dani vym\u011b\u0159en\u00e9 st\u00e1tem, jako je nap\u0159\u00edklad da\u0148 z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty, silni\u010dn\u00ed da\u0148 apod.\t\u00a0\tDruhy neboli povinn\u00e1 da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed v\u00a0\u010cR\t\u00a0\tV\u00a0r\u00e1mci dan\u011b z\u00a0p\u0159\u00edjm\u016f se jedn\u00e1 o da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed fyzick\u00fdch osob a pr\u00e1vnick\u00fdch osob. Pro nep\u0159\u00edm\u00e9 dan\u011b se jedn\u00e1 o p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159idan\u00e9 hodnoty neboli DPH. Co se t\u00fd\u0161e majetkov\u00e9 dan\u011b, tak zde se jedn\u00e1 o p\u0159izn\u00e1n\u00ed k\u00a0dani nemovit\u00fdch v\u011bc\u00ed, p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed a silni\u010dn\u00ed da\u0148. \t\u00a0\tNovinky pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2017\t\u00a0\tMezi podstatnou zm\u011bnu \u010di nov\u011b uvedenou skute\u010dnost n\u00e1le\u017e\u00ed, \u017ee je re\u00e1ln\u00e9 uplatn\u011bn\u00ed vy\u0161\u0161\u00edho da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na druh\u00e9 a dal\u0161\u00ed d\u00edt\u011b. Vy\u0161\u0161\u00ed je i maxim\u00e1ln\u00ed \u010d\u00e1stka v\u00a0r\u00e1mci \u0161kolkovn\u00e9ho. Dal\u0161\u00ed z\u00e1sadn\u00ed v\u011bc\u00ed, kter\u00e1 je nov\u00e1 a to, \u017ee \u017eivnostn\u00edci uplat\u0148uj\u00edc\u00ed v\u00fddajov\u00fd pau\u0161\u00e1l mohou v\u00a0p\u0159\u00edpad\u011b nespln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek uplatnit da\u0148ovou slevu na man\u017eelku, i da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti. \t\u00a0\tVypln\u011bn\u00ed a odevzd\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2017, kter\u00e9 mus\u00ed b\u00fdt do konce m\u011bs\u00edce b\u0159ezna 2018, nen\u00ed jen povinnost\u00ed pro osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9. Ohledn\u011b proveden\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b nemohou za\u017e\u00e1dat zam\u011bstnavatele nap\u0159\u00edklad zam\u011bstnanci maj\u00edc\u00ed\u00a0p\u0159\u00edjem z\u00a0pron\u00e1jmu, takt\u00e9\u017e zam\u011bstnanci pracuj\u00edc\u00ed v\u00a0roce 2017 sou\u010dasn\u011b pro dva zam\u011bstnavatele, kde jim byla odvedena z\u00e1lohov\u00e1 da\u0148 z\u00a0p\u0159\u00edjmu.\t\u00a0\tV\u00a0r\u00e1mci da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b, tak u prvn\u00edho d\u00edt\u011bte se podstata pro rok 2017 nem\u011bn\u00ed, je to stejn\u00e9 jako p\u0159edchoz\u00ed rok, tj. \u010d\u00e1stka 13\u00a0404,- K\u010d. Zat\u00edmco v\u00a0r\u00e1mci druh\u00e9ho d\u00edt\u011bte je ji\u017e zm\u011bna, jak je uvedeno v\u00fd\u0161e. Zde se jedn\u00e1 o novou v\u00fd\u0161i, kter\u00e1 je 19\u00a0404,- K\u010d. V\u00a0r\u00e1mci da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na t\u0159et\u00ed a dal\u0161\u00ed d\u00edt\u011b je pak \u010d\u00e1stka stanovena nov\u011b na v\u00fd\u0161i 24\u00a0204,- K\u010d.\tRovn\u011b\u017e je nov\u011b nyn\u00ed mo\u017eno uplatnit \u0161kolkovn\u00e9. Av\u0161ak maxim\u00e1ln\u00ed v\u00fd\u0161e \u010d\u00e1stky na ka\u017ed\u00e9 d\u00edt\u011b \u010din\u00ed 11\u00a0000,- K\u010d.\t\u00a0\tV\u00a0p\u0159\u00edpad\u011b \u0161kolkovn\u00e9ho i da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u011bti lze uplatnit jen u jednoho rodi\u010de. Tak\u00e9 je re\u00e1ln\u00e9, \u017ee v\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech tak m\u016f\u017ee b\u00fdt v\u00fdhodn\u011bj\u0161\u00ed alternativou, kdy jeden rodi\u010d uplatn\u00ed \u0161kolkovn\u00e9 a druh\u00fd zv\u00fdhodn\u011bn\u00ed na d\u011bti.                                                                                                                                                                                                                                                                                                                                                                                        4.5\/5 - (11 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v \u010cesk\u00e9 republice","item":"https:\/\/www.aleacb.cz\/danove-priznani-v-ceske-republice\/#breadcrumbitem"}]}]