{"id":19390,"date":"2024-11-01T16:37:55","date_gmt":"2024-11-01T15:37:55","guid":{"rendered":"https:\/\/ohkdomazlice.cz\/?p=19390"},"modified":"2024-11-07T16:53:56","modified_gmt":"2024-11-07T15:53:56","slug":"19390","status":"publish","type":"post","link":"https:\/\/ohkdomazlice.cz\/index.php\/2024\/11\/01\/19390\/","title":{"rendered":"Jak\u00e9 slevy na d\u011bti m\u016f\u017eete uplatnit? Mnoho poplatn\u00edk\u016f m\u00e1 n\u00e1rok na da\u0148ov\u00fd bonus."},"content":{"rendered":"\n<p>Podnikatel\u00e9, kte\u0159\u00ed maj\u00ed d\u011bti, mohou i v&nbsp;da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2024 po\u010d\u00edtat se slevami na dani z&nbsp;p\u0159\u00edjm\u016f. Slevy na potomky konsolida\u010dn\u00ed bal\u00edk vl\u00e1dy neru\u0161\u00ed. P\u0159e\u010dt\u011bte si, za jak\u00fdch okolnost\u00ed m\u00e1te n\u00e1rok na da\u0148ov\u00fd bonus a jak\u00e1 je jeho aktu\u00e1ln\u00ed v\u00fd\u0161e.<\/p>\n\n\n\n<p>Finan\u010dn\u00ed \u00fa\u0159ad v\u00e1m takzvan\u00fd da\u0148ov\u00fd bonus vyplat\u00ed, pokud je da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b vy\u0161\u0161\u00ed ne\u017e va\u0161e da\u0148 z p\u0159\u00edjm\u016f. Zam\u011bstnanci bonus dost\u00e1vaj\u00ed m\u011bs\u00ed\u010dn\u011b, OSV\u010c jednou ro\u010dn\u011b p\u0159i pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n<p>Poslanci u\u017e v&nbsp;roce 2021 schv\u00e1lili zv\u00fd\u0161en\u00ed p\u0159\u00eddavk\u016f na d\u011bti a sou\u010dasn\u011b zvedli ruce pro zv\u00fd\u0161en\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed pro rodi\u010de dvou a v\u00edce potomk\u016f. Zv\u00fdhodn\u011bn\u00ed z\u016fst\u00e1v\u00e1 od t\u00e9 doby stejn\u00e9 (viz n\u00ed\u017ee). Sleva na prvn\u00ed d\u00edt\u011b se tak\u00e9 nezm\u011bnila.<\/p>\n\n\n\n<p>Nav\u00fd\u0161en\u00ed d\u00e1vek p\u0159ich\u00e1z\u00ed st\u00e1t od t\u00e9 doby ro\u010dn\u011b na zhruba 6 miliard korun, da\u0148ov\u00e1 sleva p\u0159ipravuje st\u00e1tn\u00ed rozpo\u010det a\u017e o t\u0159i miliardy za rok.<\/p>\n\n\n\n<p><strong>V\u00fd\u0161e slevy se u\u017e t\u0159i roky nem\u011bn\u00ed<\/strong><\/p>\n\n\n\n<p>\u201eRo\u010dn\u00ed zv\u00fdhodn\u011bn\u00ed na jednoho potomka z\u016fst\u00e1v\u00e1 u\u017e del\u0161\u00ed dobu na 15 204 korun\u00e1ch (1267 korun m\u011bs\u00ed\u010dn\u011b),\u201c upozor\u0148uje poradce Michal Dvo\u0159\u00e1\u010dek. Je-li v\u00e1\u0161 potomek dr\u017eitelem pr\u016fkazu ZTP-P je v\u00fdhoda dvojn\u00e1sobn\u00e1 \u2013 ro\u010dn\u011b 30 408 K\u010d.<\/p>\n\n\n\n<p>Da\u0148ov\u00e1 sleva na druh\u00e9 d\u00edt\u011b se p\u0159ed t\u0159emi lety zv\u00fd\u0161ila z 19 404 na 22 320 korun ro\u010dn\u011b. Rodi\u010de t\u0159\u00ed a v\u00edce potomk\u016f si budou moci v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed na rok 2024 odepsat od dan\u00ed a\u017e 27 840 korun (do roku 2021 24 204 K\u010d).<\/p>\n\n\n\n<p><a href=\"https:\/\/www.businessinfo.cz\/clanky\/nabizime-prehled-slev-na-danich-opet-se-zvysuje-zakladni-sleva-na-poplatnika\/\" target=\"_blank\" rel=\"noreferrer noopener\">Dan\u011b za rok 2023 a 2024: Jak\u00e9 m\u016f\u017eete vyu\u017e\u00edt slevy? N\u011bkter\u00e9 ru\u0161\u00ed vl\u00e1dn\u00ed bal\u00ed\u010dek<\/a><\/p>\n\n\n\n<p>\u201eVy\u0161\u0161\u00ed \u010d\u00e1stky da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed bylo mo\u017en\u00e9 vyu\u017e\u00edt u\u017e p\u0159i ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u011b nebo da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2021 a plat\u00ed to i pro p\u0159izn\u00e1n\u00ed za l\u00e9ta n\u00e1sleduj\u00edc\u00ed. P\u0159i z\u00fa\u010dtov\u00e1n\u00ed m\u011bs\u00ed\u010dn\u00ed mzdy se vy\u0161\u0161\u00ed \u010d\u00e1stky zv\u00fdhodn\u011bn\u00ed pou\u017e\u00edvaj\u00ed od ledna 2022,\u201c shrnuje historii Jana Melicharov\u00e1 z Komory da\u0148ov\u00fdch poradc\u016f \u010cR.<\/p>\n\n\n\n<p>V&nbsp;t\u00e9 dob\u011b byla z\u00e1rove\u0148 zru\u0161ena maxim\u00e1ln\u00ed \u010d\u00e1stka m\u011bs\u00ed\u010dn\u00edho da\u0148ov\u00e9ho bonusu 5 025 korun. V&nbsp;praxi to znamen\u00e1, \u017ee zat\u00edmco do t\u00e9 doby jste mohli dostat od st\u00e1tu maxim\u00e1ln\u00ed p\u0159eplatek 60 300 korun, nyn\u00ed m\u016f\u017eete teoreticky dostat neomezenou \u010d\u00e1stku (viz n\u00ed\u017ee).<\/p>\n\n\n\n<p><strong>M\u00e1te d\u011bti? Dob\u0159e po\u010d\u00edtejte<\/strong><\/p>\n\n\n\n<p>Rodiny s d\u011btmi plat\u00ed st\u00e1tu st\u00e1le m\u00e9n\u011b, a bonus mohou nad\u00e1le vyu\u017e\u00edvat i OSV\u010c, kter\u00e9 uplat\u0148uj\u00ed v\u00fddajov\u00e9 pau\u0161\u00e1ly. Tot\u00e9\u017e se t\u00fdk\u00e1 i dal\u0161\u00edch slev (nap\u0159\u00edklad na vy\u017eivovan\u00e9ho man\u017eela\/man\u017eelku).&nbsp;<a href=\"https:\/\/www.businessinfo.cz\/clanky\/jake-muzete-vyuzit-slevy-na-danich-nektere-rusi-vladni-balicek\/#studenti-na-brigadach\" target=\"_blank\" rel=\"noreferrer noopener\">U t\u011bch ov\u0161em do\u0161lo k&nbsp;jist\u00fdm \u00faprav\u00e1m<\/a>.<\/p>\n\n\n\n<p>Pro&nbsp;p\u0159izn\u00e1n\u00ed pro rok 2024 bude tedy mo\u017en\u00e9 uplatnit slevy ve v\u00fd\u0161i 1 267 korun za m\u011bs\u00edc na jednoho potomka, 1 860 K\u010d na dv\u011b d\u011bti a 2 320 korun m\u011bs\u00ed\u010dn\u011b na t\u0159i a v\u00edce ratolest\u00ed. Bonus je ve v\u0161ech p\u0159\u00edpadech dvojn\u00e1sobn\u00fd, pokud je d\u00edt\u011b dr\u017eitelem pr\u016fkazu ZTP\/P.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti 202<\/strong>4<\/td><td><strong>ro\u010dn\u00ed<\/strong><\/td><td><strong>m\u011bs\u00ed\u010dn\u00ed<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>na prvn\u00ed d\u00edt\u011b<\/strong><\/td><td>15 204 K\u010d<\/td><td>1 267 K\u010d<\/td><\/tr><tr><td><strong>na druh\u00e9 d\u00edt\u011b<\/strong><\/td><td>22 320&nbsp;K\u010d<\/td><td>1 860&nbsp;K\u010d<\/td><\/tr><tr><td><strong>na t\u0159et\u00ed a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b<\/strong><\/td><td>27 840&nbsp;K\u010d<\/td><td>2 320&nbsp;K\u010d<\/td><\/tr><tr><td><strong>na prvn\u00ed d\u00edt\u011b (s pr\u016fkazem ZTP\/P)<\/strong><\/td><td>30 408 K\u010d<\/td><td>2 534 K\u010d<\/td><\/tr><tr><td><strong>na druh\u00e9 d\u00edt\u011b (ZTP\/P)<\/strong><\/td><td>44 640&nbsp;K\u010d<\/td><td>3 720 K\u010d<\/td><\/tr><tr><td><strong>na t\u0159et\u00ed a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b (ZTP\/P)<\/strong><\/td><td>55 680&nbsp;K\u010d<\/td><td>4 640 K\u010d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Zdroj: FS \u010cR<\/p>\n\n\n\n<p>V\u00fdhoda se v\u00e1s t\u00fdk\u00e1 v p\u0159\u00edpad\u011b, \u017ee se star\u00e1te o vy\u017eivovan\u00e9ho nezletil\u00e9ho ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti. P\u0159\u00edpadn\u011b o zletil\u00e9ho potomka do 26 let v\u011bku, kter\u00fd se \u201esoustavn\u011b p\u0159ipravuje na budouc\u00ed povol\u00e1n\u00ed\u201c, tj. studuje vysokou \u0161kolu.<\/p>\n\n\n\n<p>N\u00e1rok na zv\u00fdhodn\u011bn\u00ed m\u00e1 ov\u0161em pouze jeden rodi\u010d. Proto je nutn\u00e9 k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed p\u0159idat potvrzen\u00ed, \u017ee slevu ne\u010derp\u00e1 druh\u00fd z rodi\u010d\u016f. Potvrzen\u00ed vyd\u00e1 zam\u011bstnavatel, v p\u0159\u00edpad\u011b podnikatel\u016f nebo nezam\u011bstnan\u00fdch se dokl\u00e1d\u00e1 \u010destn\u00fdm prohl\u00e1\u0161en\u00edm.<\/p>\n\n\n\n<p><strong>Pokud v\u00e1m p\u0159i zapo\u010d\u00edt\u00e1n\u00ed slevy vyjde z\u00e1porn\u00e1 da\u0148, plat\u00ed, \u017ee:<\/strong><\/p>\n\n\n\n<ul>\n<li>st\u00e1tu neodvedete na dani z p\u0159\u00edjmu ani korunu<\/li>\n\n\n\n<li>st\u00e1t v\u00e1m ve form\u011b takzvan\u00e9ho da\u0148ov\u00e9ho bonusu pen\u00edze vr\u00e1t\u00ed<\/li>\n<\/ul>\n\n\n\n<p><strong>Jak\u00fd je da\u0148ov\u00fd bonus pro rok 2024<\/strong><\/p>\n\n\n\n<p>Pokud si OSV\u010c \u2013 v p\u0159\u00edpad\u011b, \u017ee nem\u00e1 d\u011bti \u2013 vypo\u010d\u00edt\u00e1 po uplatn\u011bn\u00ed ostatn\u00edch slev z\u00e1pornou da\u0148, nezaplat\u00ed sice finan\u010dn\u00edmu \u00fa\u0159adu na dani z p\u0159\u00edjm\u016f ani korunu, st\u00e1t mu ale nic nevr\u00e1t\u00ed.<\/p>\n\n\n\n<p>V p\u0159\u00edpad\u011b, \u017ee je vypo\u010d\u00edtan\u00e1 da\u0148 z\u00e1porn\u00e1 po zapo\u010dten\u00ed slev na d\u011bti, maj\u00ed poplatn\u00edci n\u00e1rok na zmi\u0148ovan\u00fd da\u0148ov\u00fd bonus. Jde o p\u0159eplatek pro ty, kte\u0159\u00ed si vypo\u010d\u00edtaj\u00ed ve sv\u00e9m p\u0159izn\u00e1n\u00ed da\u0148 z p\u0159\u00edjmu ni\u017e\u0161\u00ed, ne\u017e je da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na potomky. St\u00e1t jim n\u00e1sledn\u011b rozd\u00edl vyplat\u00ed.<\/p>\n\n\n\n<p>Na bonus dos\u00e1hnou jen ti, kte\u0159\u00ed maj\u00ed za uplynul\u00e9 ro\u010dn\u00ed zda\u0148ovac\u00ed obdob\u00ed p\u0159\u00edjem nejm\u00e9n\u011b ve v\u00fd\u0161i \u0161estin\u00e1sobku minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed mzdy. Tu vl\u00e1da pro rok 2024 stanovila na 18 900 korun. V praxi to znamen\u00e1, \u017ee v\u00e1\u0161 ro\u010dn\u00ed p\u0159\u00edjem mus\u00ed b\u00fdt v&nbsp;roce 2024 v\u00edce ne\u017e 113 400 korun (9450 korun m\u011bs\u00ed\u010dn\u011b).<\/p>\n\n\n\n<p>Pro rok 2023 byl limit na 103 800 korun\u00e1ch ro\u010dn\u011b, respektive 8650 K\u010d m\u011bs\u00ed\u010dn\u011b. &nbsp;I v&nbsp;p\u0159\u00ed\u0161t\u00edm roce se tento limit zv\u00fd\u0161\u00ed. \u00daprava se ale podnikatel\u016f dotkne a\u017e v&nbsp;roce 2026, kdy budou vypl\u0148ovat p\u0159izn\u00e1n\u00ed na rok 2025.<\/p>\n\n\n\n<p>Pen\u00edze od st\u00e1tu (p\u0159eplatek na dani) dost\u00e1vaj\u00ed nejen OSV\u010c, ale i zam\u011bstnanci. U nich je rozhoduj\u00edc\u00ed, zda maj\u00ed m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem minim\u00e1ln\u011b roven polovin\u011b minim\u00e1ln\u00ed mzdy.<\/p>\n\n\n\n<p><strong>St\u00e1t nevr\u00e1t\u00ed m\u00e9n\u011b ne\u017e 100 korun<\/strong><\/p>\n\n\n\n<p>P\u0159ipom\u00edn\u00e1me, \u017ee poplatn\u00edk m\u016f\u017ee da\u0148ov\u00fd bonus uplatnit, pokud je v\u00fdsledn\u00e1 \u010d\u00e1stka alespo\u0148 100 korun.<\/p>\n\n\n\n<p>Pen\u00edze, na kter\u00e9 se tento benefit vztahuje, mus\u00edte z\u00edskat ze z\u00e1visl\u00e9 \u010dinnosti (zam\u011bstn\u00e1n\u00ed) \u010di podnik\u00e1n\u00ed. Do ned\u00e1vna se t\u00fdkal i p\u0159\u00edjm\u016f z pron\u00e1jmu nebo z kapit\u00e1lov\u00e9ho majetku. To u\u017e ale neplat\u00ed.<\/p>\n\n\n\n<p>M\u00e1te-li pouze v\u00fdd\u011blky, kter\u00e9 definuje paragraf 10 z\u00e1kona o dani z p\u0159\u00edjm\u016f jako Ostatn\u00ed p\u0159\u00edjmy, m\u00e1te rovn\u011b\u017e sm\u016flu a ber\u0148\u00e1k v\u00e1m nevr\u00e1t\u00ed ani korunu.<\/p>\n\n\n\n<p>Zdroj:&nbsp;Jakub Proch\u00e1zka, BusinessInfo.cz<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Podnikatel\u00e9, kte\u0159\u00ed maj\u00ed d\u011bti, mohou i v&nbsp;da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2024 po\u010d\u00edtat se slevami na dani z&nbsp;p\u0159\u00edjm\u016f. Slevy na potomky konsolida\u010dn\u00ed bal\u00edk vl\u00e1dy neru\u0161\u00ed. P\u0159e\u010dt\u011bte si, za jak\u00fdch okolnost\u00ed m\u00e1te n\u00e1rok na da\u0148ov\u00fd bonus a jak\u00e1 je jeho aktu\u00e1ln\u00ed v\u00fd\u0161e. Finan\u010dn\u00ed \u00fa\u0159ad v\u00e1m takzvan\u00fd da\u0148ov\u00fd bonus vyplat\u00ed, pokud je da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b vy\u0161\u0161\u00ed ne\u017e &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/ohkdomazlice.cz\/index.php\/2024\/11\/01\/19390\/\"> <span class=\"screen-reader-text\">Jak\u00e9 slevy na d\u011bti m\u016f\u017eete uplatnit? Mnoho poplatn\u00edk\u016f m\u00e1 n\u00e1rok na da\u0148ov\u00fd bonus.<\/span> Pokra\u010dovat ve \u010dten\u00ed &raquo;<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/posts\/19390"}],"collection":[{"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/comments?post=19390"}],"version-history":[{"count":5,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/posts\/19390\/revisions"}],"predecessor-version":[{"id":21606,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/posts\/19390\/revisions\/21606"}],"wp:attachment":[{"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/media?parent=19390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/categories?post=19390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/tags?post=19390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}