{"id":12818,"date":"2013-11-26T10:21:32","date_gmt":"2013-11-26T09:21:32","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=12818"},"modified":"2013-11-26T10:21:32","modified_gmt":"2013-11-26T09:21:32","slug":"danove-zvyhodneni-na-dite","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=12818","title":{"rendered":"Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b"},"content":{"rendered":"<p><strong>I za zda\u0148ovac\u00ed obdob\u00ed roku 2013 si m\u016f\u017eete uplatnit n\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b \u017eij\u00edc\u00ed ve spole\u010dn\u00e9 dom\u00e1cnosti ve v\u00fd\u0161i 13 404 K\u010d ro\u010dn\u011b. Jedn\u00e1\u00ad-li se o d\u00edt\u011b, kter\u00e9 je dr\u017eitelem pr\u016fkazu ZTP\/P, zvy\u0161uje se \u010d\u00e1stka da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na dvojn\u00e1sobek.<!--more--><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Mus\u00edte ov\u0161em splnit podm\u00ednky uveden\u00e9 v \u00a7 35c z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.<\/p>\n<p>Proto\u017ee p\u0159i uplat\u0148ov\u00e1n\u00ed tohoto n\u00e1roku doch\u00e1z\u00ed k nesrovnalostem a chyb\u00e1m, zve\u0159ejnila 4. 11. 2013 Finan\u010dn\u00ed spr\u00e1va \u010cesk\u00e9 republiky v odpov\u011bd\u00edch na dotazy k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti v\u00fdklad k pojmu vy\u017eivovan\u00e9 d\u00edt\u011b.<\/p>\n<p>Podle platn\u00e9 z\u00e1konn\u00e9 \u00fapravy se za vy\u017eivovan\u00e9 d\u00edt\u011b poplatn\u00edka pova\u017euje d\u00edt\u011b vlastn\u00ed, osvojen\u00e9, d\u00edt\u011b v p\u00e9\u010di, kter\u00e1 nahrazuje p\u00e9\u010di rodi\u010d\u016f, d\u00edt\u011b druh\u00e9ho z man\u017eel\u016f a vnuk \u010di vnu\u010dka, pokud jejich rodi\u010de nemaj\u00ed p\u0159\u00edjmy, z nich\u017e by mohli da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplatnit, pokud je:<\/p>\n<p>\u2013 nezletil\u00fdm d\u00edt\u011btem,<\/p>\n<p>\u2013 zletil\u00fdm d\u00edt\u011btem a\u017e do dovr\u0161en\u00ed v\u011bku 26 let, jestli\u017ee<strong> nepob\u00edr\u00e1 invalidn\u00ed d\u016fchod pro invaliditu t\u0159et\u00edho stupn\u011b<\/strong> a soustavn\u011b se p\u0159ipravuje na budouc\u00ed povol\u00e1n\u00ed nebo se na budouc\u00ed povol\u00e1n\u00ed soustavn\u011b p\u0159ipravovat nem\u016f\u017ee pro nemoc \u010di \u00faraz<\/p>\n<p>\u2013 nebo z d\u016fvodu dlouhodob\u011b nep\u0159\u00edzniv\u00e9ho zdravotn\u00edho stavu je neschopno vykon\u00e1vat soustavnou v\u00fdd\u011ble\u010dnou \u010dinnost.<\/p>\n<p>Na uplatn\u011bn\u00ed n\u00e1roku na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed nem\u00e1 vliv do\u010dasn\u00fd pobyt d\u00edt\u011bte mimo dom\u00e1cnost. Jedn\u00e1\u00ad-li se o d\u00edt\u011b, kter\u00e9 je <strong>dr\u017eitelem pr\u016fkazu ZTP\/P,<\/strong> zvy\u0161uje se na n\u011b \u010d\u00e1stka da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na dvojn\u00e1sobek.<\/p>\n<p>Uzav\u0159e\u00ad-li d\u00edt\u011b man\u017eelstv\u00ed a \u017eije\u00ad-li v dom\u00e1cnosti s man\u017eelem (man\u017eelkou) a nem\u00e1 vlastn\u00ed p\u0159\u00edjem p\u0159esahuj\u00edc\u00ed 68 000 K\u010d, m\u016f\u017ee man\u017eel nebo man\u017eelka uplatnit slevu na dani ve v\u00fd\u0161i 24 840 K\u010d. Nem\u00e1-li v\u0161ak man\u017eel \u010di man\u017eelka p\u0159\u00edjmy, z nich\u017e by bylo mo\u017en\u00e9 slevu na dani uplatnit, m\u016f\u017ee da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplatnit rodi\u010d d\u00edt\u011bte nebo poplatn\u00edk, u n\u011bho\u017e jde ve vztahu k d\u00edt\u011bti o p\u00e9\u010di nahrazuj\u00edc\u00ed p\u00e9\u010di rodi\u010d\u016f, pokud s n\u00edm d\u00edt\u011b \u017eije v dom\u00e1cnosti.<\/p>\n<p>Vy\u017eivuje\u00ad-li d\u00edt\u011b v jedn\u00e9 dom\u00e1cnosti v\u00edce poplatn\u00edk\u016f, m\u016f\u017ee da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplatnit jen jeden z nich.<\/p>\n<p>Z uveden\u00e9 \u00fapravy vypl\u00fdv\u00e1, \u017ee zejm\u00e9na v podm\u00ednk\u00e1ch m\u00e9n\u011b p\u0159ehledn\u00fdch rodinn\u00fdch vztah\u016f nemus\u00ed b\u00fdt uplatn\u011bn\u00ed n\u00e1roku na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b jednoduch\u00e9. Rizik\u016fm, nep\u0159\u00edjemnostem a sankc\u00edm spojen\u00fdm s p\u0159\u00edpadn\u00fdmi chybami p\u0159i nespr\u00e1vn\u00e9m n\u00e1rokov\u00e1n\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed se vyhneme, kdy\u017e d\u016fkladn\u00fdm prostudujeme zn\u011bn\u00ed z\u00e1kona nebo \u0159e\u0161\u00edme konkr\u00e9tn\u00ed situace spolu s da\u0148ov\u00fdm odborn\u00edkem.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>I za zda\u0148ovac\u00ed obdob\u00ed roku 2013 si m\u016f\u017eete uplatnit n\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b \u017eij\u00edc\u00ed ve spole\u010dn\u00e9 dom\u00e1cnosti ve v\u00fd\u0161i 13 404 K\u010d <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=12818\" title=\"Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-12818","post","type-post","status-publish","format-standard","hentry","category-poradna"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/12818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12818"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/12818\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}