{"id":29113,"date":"2017-09-19T14:04:34","date_gmt":"2017-09-19T12:04:34","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=29113"},"modified":"2017-09-19T14:04:34","modified_gmt":"2017-09-19T12:04:34","slug":"muze-clen-nasi-rodiny-zadat-o-vraceni-dph-na-ojete-auto","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=29113","title":{"rendered":"M\u016f\u017ee \u010dlen na\u0161\u00ed rodiny \u017e\u00e1dat o vr\u00e1cen\u00ed DPH na ojet\u00e9 auto?"},"content":{"rendered":"<p><strong>Dotaz:<br \/>\n\u010clen na\u0161\u00ed rodiny by si cht\u011bl zakoupit ojet\u00e9 auto. Je odk\u00e1z\u00e1n na invalidn\u00ed voz\u00edk. M\u016f\u017ee p\u0159i koupi ojet\u00e9ho auta uplatnit vr\u00e1cen\u00ed DPH v pln\u00e9 v\u00fd\u0161i a je\u0161t\u011b m\u00edt n\u00e1rok na p\u0159\u00edsp\u011bvek na auto do v\u00fd\u0161e 100 000?<\/strong><br \/>\n<!--more--><br \/>\n<strong>Odpov\u011b\u010f:<\/strong><br \/>\nPro to, aby posti\u017een\u00e1 osoba mohla \u017e\u00e1dat o vr\u00e1cen\u00ed DPH, mus\u00ed j\u00ed b\u00fdt p\u0159izn\u00e1n p\u0159\u00edsp\u011bvek na po\u0159\u00edzen\u00ed motorov\u00e9ho vozidla. O ten se \u017e\u00e1d\u00e1 na \u00da\u0159ad\u011b pr\u00e1ce a jeho v\u00fd\u0161e m\u016f\u017ee dosahovat a\u017e 200 000 K\u010d.<br \/>\nU ojet\u00e9ho automobilu je vr\u00e1cen\u00ed DPH slo\u017eit\u011bj\u0161\u00ed a ur\u010dit\u00fdm zp\u016fsobem omezen\u00e9.<\/p>\n<p>Posti\u017een\u00e1 osoba mus\u00ed nakoupit automobil od pl\u00e1tce DPH (podnikatele, firmy).<\/p>\n<p>Firmy nebo podnikatel\u00e9 dostali p\u0159i n\u00e1kupu vozu DPH od st\u00e1tu zp\u011bt, ale p\u0159i prodeji mus\u00ed DPH doplatit. Posti\u017een\u00fd pak m\u00e1 mo\u017enost \u017e\u00e1dat o navr\u00e1cen\u00ed pr\u00e1v\u011b doplacen\u00e9 \u010d\u00e1stky.<br \/>\nPokud handicapovan\u00fd nakupuje automobil od autobazaru a automobil d\u0159\u00edve pat\u0159il podnikateli, je situace podobn\u00e1.<\/p>\n<p>V p\u0159\u00edpad\u011b, \u017ee ale automobil podnikateli nepat\u0159il, m\u00e1 posti\u017een\u00e1 osoba n\u00e1rok na vr\u00e1cen\u00ed DPH pouze z TZV mar\u017ee autobazaru.<\/p>\n<p>Ji\u0159\u00ed Marek<br \/>\nInvArena<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Dotaz: \u010clen na\u0161\u00ed rodiny by si cht\u011bl zakoupit ojet\u00e9 auto. Je odk\u00e1z\u00e1n na invalidn\u00ed voz\u00edk. M\u016f\u017ee p\u0159i koupi ojet\u00e9ho auta uplatnit vr\u00e1cen\u00ed DPH v pln\u00e9 <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=29113\" title=\"M\u016f\u017ee \u010dlen na\u0161\u00ed rodiny \u017e\u00e1dat o vr\u00e1cen\u00ed DPH na ojet\u00e9 auto?\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":3,"featured_media":16377,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-29113","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\/29113","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=29113"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/29113\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/16377"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=29113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}