{"id":15323,"date":"2014-03-26T07:53:29","date_gmt":"2014-03-26T06:53:29","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=15323"},"modified":"2014-03-26T07:53:29","modified_gmt":"2014-03-26T06:53:29","slug":"slevy-v-danovem-priznani","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=15323","title":{"rendered":"Slevy v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed"},"content":{"rendered":"

Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f umo\u017e\u0148uje invalidn\u00edm d\u016fchodc\u016fm sn\u00ed\u017eit hodnotu vypo\u010dten\u00e9 dan\u011b za zda\u0148ovac\u00ed obdob\u00ed roku 2013 uplatn\u011bn\u00edm\u00a0\u0159ady slev. Oproti lo\u0148sku je zde jedna zm\u011bna…<\/strong><\/p>\n

P\u016fjde o n\u00e1sleduj\u00edc\u00ed slevy :<\/strong><\/p>\n

24 840 korun ro\u010dn\u011b podle ustanoven\u00ed o z\u00e1kladn\u00ed slev\u011b na poplatn\u00edka,<\/p>\n

24 840 korun ro\u010dn\u011b na man\u017eelku (man\u017eela) \u017eij\u00edc\u00ed s poplatn\u00edkem ve spole\u010dn\u00e9 dom\u00e1cnosti s ro\u010dn\u00edm p\u0159\u00edjmem nep\u0159evy\u0161uj\u00edc\u00edm 68 000 K\u010d. \u010c\u00e1stka slevy se zv\u00fd\u0161\u00ed na dvojn\u00e1sobek (49 680 korun) v p\u0159\u00edpad\u011b, \u017ee man\u017eelka (man\u017eel) je dr\u017eitelem pr\u016fkazu ZTP\/P,<\/p>\n

2 520 korun ro\u010dn\u011b v p\u0159\u00edpad\u011b pob\u00edr\u00e1n\u00ed d\u016fchodu pro invaliditu prvn\u00edho nebo druh\u00e9ho stupn\u011b, \u2013 o 5 040 korun p\u0159i pob\u00edr\u00e1n\u00ed d\u016fchodu pro invaliditu t\u0159et\u00edho stupn\u011b,<\/p>\n

16 140 korun ro\u010dn\u011b pro dr\u017eitele pr\u016fkazu ZTP\/P<\/p>\n

4 020 korun ro\u010dn\u011b pro poplatn\u00edky, kte\u0159\u00ed se soustavn\u011b p\u0159ipravuj\u00ed studiem nebo p\u0159edepsan\u00fdm v\u00fdcvikem na budouc\u00ed povol\u00e1n\u00ed do dovr\u0161en\u00ed dvaceti \u0161esti let v\u011bku nebo do dovr\u0161en\u00ed dvaceti osmi let v\u011bku u student\u016f v doktorsk\u00e9m studijn\u00edm programu.<\/p>\n

N\u00e1rok na uplatn\u011bn\u00ed z\u00e1kladn\u00ed slevy na dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob ve v\u00fd\u0161i 24 840 korun ji\u017e ale nem\u00e1 ka\u017ed\u00fd da\u0148ov\u00fd poplatn\u00edk.
\nTuto slevu nemohou podle nov\u00e9 pr\u00e1vn\u00ed \u00fapravy poprv\u00e9 za zda\u0148ovac\u00ed obdob\u00ed roku 2013 uplatnit poplatn\u00edci, kte\u0159\u00ed k 1. lednu 2013 pob\u00edrali starobn\u00ed d\u016fchod z d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed nebo ze zahrani\u010dn\u00edho povinn\u00e9ho poji\u0161t\u011bn\u00ed stejn\u00e9ho druhu.<\/p>\n

Z\u00e1kladn\u00ed sleva na dani se bez z\u00e1vislosti na druhu p\u0159\u00edjmu a dob\u011b jeho pob\u00edr\u00e1n\u00ed v p\u0159\u00edslu\u0161n\u00e9m obdob\u00ed jako jedin\u00e1 da\u0148ov\u00e1 sleva uplat\u0148uje v\u017edy v nezkr\u00e1cen\u00e9 v\u00fd\u0161i. Plat\u00ed to i v p\u0159\u00edpadech, kdy nap\u0159\u00edklad pracovn\u00ed pom\u011br v d\u016fsledku nemoci, studia, pobytu v zahrani\u010d\u00ed, odchodu do d\u016fchodu, ztr\u00e1ty zam\u011bstn\u00e1n\u00ed apod. netrval po cel\u00e9 zda\u0148ovac\u00ed obdob\u00ed.<\/p>\n

Ostatn\u00ed slevy se mohou uplatnit ve v\u00fd\u0161i jedn\u00e9 dvan\u00e1ctiny za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, na jeho\u017e po\u010d\u00e1tku byly podm\u00ednky pro uplatn\u011bn\u00ed n\u00e1roku na sn\u00ed\u017een\u00ed dan\u011b spln\u011bny.<\/p>\n

invArena<\/p>\n

foto: sxc.hu<\/p>\n","protected":false},"excerpt":{"rendered":"

Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f umo\u017e\u0148uje invalidn\u00edm d\u016fchodc\u016fm sn\u00ed\u017eit hodnotu vypo\u010dten\u00e9 dan\u011b za zda\u0148ovac\u00ed obdob\u00ed roku 2013 uplatn\u011bn\u00edm\u00a0\u0159ady slev. Oproti lo\u0148sku je zde jedna zm\u011bna…<\/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-15323","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\/15323","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=15323"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/15323\/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=15323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}