{"id":14928,"date":"2014-02-24T08:20:32","date_gmt":"2014-02-24T07:20:32","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=14928"},"modified":"2014-02-24T08:34:06","modified_gmt":"2014-02-24T07:34:06","slug":"danove-slevy-na-manzela-s-nizkymi-prijmy-se-zmenily","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=14928","title":{"rendered":"Da\u0148ov\u00e9 slevy na man\u017eela s mal\u00fdm p\u0159\u00edjmem se zm\u011bnily"},"content":{"rendered":"<p><strong>Dotaz: Jakou m\u00e1m mo\u017enosti uplatnit slevu na man\u017eela, jeho\u017e p\u0159\u00edjmy v lo\u0148sk\u00e9m roce nep\u0159es\u00e1hly 68 000 korun?<!--more--><\/strong><\/p>\n<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f n\u00e1rokem na da\u0148ovou slevu zv\u00fdhod\u0148uje rodiny, ve kter\u00fdch jeden z man\u017eel\u016f nen\u00ed z r\u016fzn\u00fdch d\u016fvod\u016f v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fd, nap\u0159. v d\u016fsledku ztr\u00e1ty zam\u011bstn\u00e1n\u00ed, nemoci, p\u00e9\u010de o d\u00edt\u011b, nebo m\u00e1 prost\u011b n\u00edzk\u00e9 p\u0159\u00edjmy.<\/p>\n<p>V takov\u00e9m p\u0159\u00edpad\u011b si druh\u00fd z man\u017eel\u016f m\u016f\u017ee uplatnit slevu na dani ve v\u00fd\u0161i 24 840 korun nebo jej\u00ed dvojn\u00e1sobek (49 680), pokud je man\u017eelka \u010di man\u017eel dr\u017eitelem<strong> pr\u016fkazu ZTP\/P.<\/strong><\/p>\n<p>N\u00e1rok na tuto slevu vznik\u00e1, pokud man\u017eel\u00e9 \u017eij\u00ed ve spole\u010dn\u00e9 dom\u00e1cnosti a vlastn\u00ed p\u0159\u00edjmy &#8222;nev\u00fdd\u011ble\u010dn\u00e9ho&#8220; man\u017eela, na kter\u00e9ho je da\u0148ov\u00e1 sleva uplat\u0148ov\u00e1na, nep\u0159es\u00e1hnou v dan\u00e9m zda\u0148ovac\u00edm obdob\u00ed 68 000 korun.<\/p>\n<p>Do uveden\u00e9ho limitu p\u0159\u00edjm\u016f pro uplatn\u011bn\u00ed slevy na vy\u017eivovan\u00e9ho man\u017eela (nebo man\u017eelku)<strong> se nezahrnuj\u00ed<\/strong> n\u00e1sleduj\u00edc\u00ed: \u00ad<\/p>\n<p>d\u00e1vky st\u00e1tn\u00ed soci\u00e1ln\u00ed podpory (nap\u0159. rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek, porodn\u00e9, d\u00e1vky p\u011bstounsk\u00e9 p\u00e9\u010de, p\u0159\u00eddavky na d\u011bti, soci\u00e1ln\u00ed p\u0159\u00edplatek, p\u0159\u00edsp\u011bvek na bydlen\u00ed),<\/p>\n<p>\u00ad d\u00e1vky osob\u00e1m se zdravotn\u00edm posti\u017een\u00edm,<\/p>\n<p>d\u00e1vky soci\u00e1ln\u00ed p\u00e9\u010de, \u00ad<\/p>\n<p>d\u00e1vky pomoci v hmotn\u00e9 nouzi,<\/p>\n<p>p\u0159\u00edsp\u011bvek na p\u00e9\u010di, soci\u00e1ln\u00ed slu\u017eby, \u00ad<\/p>\n<p>st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky podle z\u00e1kona o stavebn\u00edm spo\u0159en\u00ed, \u00ad<\/p>\n<p>stipendium poskytovan\u00e9 studuj\u00edc\u00edm soustavn\u011b se p\u0159ipravuj\u00edc\u00edm na budouc\u00ed povol\u00e1n\u00ed, \u00ad<\/p>\n<p>p\u0159\u00edjem plynouc\u00ed z d\u016fvodu p\u00e9\u010de o bl\u00edzkou nebo jinou osobu, kter\u00e1 m\u00e1 n\u00e1rok na p\u0159\u00edsp\u011bvek na p\u00e9\u010di podle z\u00e1kona o soci\u00e1ln\u00edch slu\u017eb\u00e1ch, kter\u00fd je od dan\u011b osvobozen.<\/p>\n<p>&nbsp;<\/p>\n<p>Do p\u0159\u00edjmov\u00e9ho limitu 68 000 se naopak<strong> zahrnuj\u00ed:<\/strong><\/p>\n<p>\u00ad ve\u0161ker\u00e9 p\u0159\u00edjmy od zam\u011bstnavatele,<\/p>\n<p>p\u0159\u00edjmy z podnik\u00e1n\u00ed, z pron\u00e1jmu, \u00ad<\/p>\n<p>v\u0161echny druhy d\u016fchod\u016f,<\/p>\n<p>podpora v nezam\u011bstnanosti, \u00ad<\/p>\n<p>nemocensk\u00e1, n\u00e1hrada mzdy p\u0159i pracovn\u00ed neschopnosti, \u00ad<\/p>\n<p>o\u0161et\u0159ov\u00e1n\u00ed \u010dlena rodiny,<\/p>\n<p>pen\u011b\u017eit\u00e1 pomoc v mate\u0159stv\u00ed.<\/p>\n<p>V p\u0159\u00edpad\u011b, \u017ee man\u017eelstv\u00ed bylo uzav\u0159eno v pr\u016fb\u011bhu roku, je mo\u017en\u00e9 uplatnit m\u011bs\u00ed\u010dn\u00ed slevu na dani ve v\u00fd\u0161i 2 070 korun za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, na jeho\u017e po\u010d\u00e1tku byla spln\u011bna podm\u00ednka vy\u017eivov\u00e1n\u00ed man\u017eelky nebo man\u017eela.<\/p>\n<p>Od roku 2013 v\u0161ak n\u00e1rok na tuto slevu nemohou uplatnit poplatn\u00edci, kte\u0159\u00ed u sv\u00fdch p\u0159\u00edjm\u016f z podnik\u00e1n\u00ed nebo pron\u00e1jmu uplatnili v\u00fddaje procentem z p\u0159\u00edjm\u016f (tzv. pau\u0161\u00e1lem) a sou\u010det d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b, u kter\u00fdch byly v\u00fddaje takto uplatn\u011bny,je vy\u0161\u0161\u00ed ne\u017e 50 procent z celkov\u00e9ho z\u00e1kladu dan\u011b.<\/p>\n<p>Nap\u0159\u00edklad \u017eivnostn\u00edk provozuj\u00edc\u00ed obchodn\u00ed \u010dinnost, jeho\u017e ro\u010dn\u00ed p\u0159\u00edjmy \u010dinily 1 000 000 K\u010d a kter\u00fd p\u0159i stanoven\u00ed v\u00fddaj\u016f uplatnil \u0161edes\u00e1tiprocentn\u00ed v\u00fddajov\u00fd pau\u0161\u00e1l (v\u00fddaje tedy \u010dinily 600 000 korun a celkov\u00fd z\u00e1klad dan\u011b 400 000 korun), n\u00e1rok na slevu na man\u017eelku za rok 2013 uplatnit nem\u016f\u017ee.<\/p>\n<p><em>foto: sxc.hu<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Dotaz: Jakou m\u00e1m mo\u017enosti uplatnit slevu na man\u017eela, jeho\u017e p\u0159\u00edjmy v lo\u0148sk\u00e9m roce nep\u0159es\u00e1hly 68 000 korun?<\/p>\n<\/div>","protected":false},"author":1,"featured_media":14519,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-14928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poradna"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/14928","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=14928"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/14928\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/14519"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}