{"id":33115,"date":"2020-01-10T10:50:35","date_gmt":"2020-01-10T09:50:35","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=33115"},"modified":"2020-01-10T12:38:41","modified_gmt":"2020-01-10T11:38:41","slug":"jaka-jsou-danova-zvyhodneni-pro-drzitele-prukazu-ztp-p","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=33115","title":{"rendered":"Jak\u00e1 jsou da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed pro dr\u017eitele pr\u016fkazu ZTP\/P?"},"content":{"rendered":"\n

DOTAZ: Jak je to s danovym zvyhodnenim, kdyz jsem ztp\/p a pobiram duchod cca 10000 kc. Muze na me manzel pozadat danove zvyhodneni?<\/strong><\/p>\n\n\n\n

ODPOV\u011a\u010e:<\/p>\n\n\n\n

Z\u00e1kon o dani z p\u0159idan\u00e9 hodnoty \u010d. 235\/2004 Sb. umo\u017e\u0148uje osob\u00e1m se zdravotn\u00edm posti\u017een\u00edm vracen\u00ed DPH p\u0159i n\u00e1kupu osobn\u00edch vozidel<\/strong>.
Tento n\u00e1rok na vr\u00e1cen\u00ed DPH m\u00e1 pouze ta osoba, kter\u00e9 byl p\u0159\u00edslu\u0161n\u00fdm org\u00e1nem p\u0159izn\u00e1n p\u0159\u00edsp\u011bvek na zakoupen\u00ed osobn\u00edho automobilu podle vyhl\u00e1\u0161ky MPSV \u010d.\u00a0182\/1991 Sb., a to je\u0161t\u011b p\u0159ed jeho n\u00e1kupem. Tento n\u00e1rok se tedy t\u00fdk\u00e1 pouze voz\u00ed\u010dk\u00e1\u0159\u016f, tedy obecn\u011b osob s t\u011b\u017ek\u00fdm posti\u017een\u00edm nosn\u00e9ho a pohybov\u00e9ho \u00fastroj\u00ed. <\/p>\n\n\n\n

Nav\u00edc velk\u00e1 v\u011bt\u0161ina pom\u016fcek pro OZP je za\u0159azena do skupin se sn\u00ed\u017eenou da\u0148ovou sazbou.
<\/p>\n\n\n\n

Podle z\u00e1kona \u010d. 586\/1992 Sb. o dani z p\u0159\u00edjm\u016f maj\u00ed pl\u00e1tci dan\u011b, kte\u0159\u00ed jsou dr\u017eitel\u00e9 pr\u016fkaz\u016f OZP, n\u00e1rok na slevy na dani z p\u0159\u00edjmu. Vypo\u010dten\u00e1 da\u0148 za zda\u0148ovac\u00ed obdob\u00ed se sni\u017euje o n\u00e1sleduj\u00edc\u00ed \u010d\u00e1stky:<\/strong><\/p>\n\n\n\n

– 24 840 K\u010d na man\u017eelku\/man\u017eela, \u017eij\u00edc\u00ed s poplatn\u00edkem v dom\u00e1cnosti, v p\u0159\u00edpad\u011b, \u017ee nem\u00e1 vlastn\u00ed p\u0159\u00edjem p\u0159esahuj\u00edc\u00ed za zda\u0148ovac\u00ed obdob\u00ed 68 000 K\u010d<\/p>\n\n\n\n

– \u010d\u00e1stka 24 840 K\u010d se zvy\u0161uje na dvojn\u00e1sobek, pokud je man\u017eel \u010di man\u017eelka dr\u017eitelem\/kou pr\u016fkazu ZTP\/P<\/p>\n\n\n\n

— da\u0148 z p\u0159\u00edjmu se sn\u00ed\u017e\u00ed o 5 040 K\u010d v p\u0159\u00edpad\u011b, \u017ee poplatn\u00edk pob\u00edr\u00e1 invalidn\u00ed d\u016fchod pro invaliditu III. stupn\u011b<\/p>\n\n\n\n

– da\u0148 z p\u0159\u00edjmu se sn\u00ed\u017e\u00ed o 16 140 K\u010d u poplatn\u00edk\u016f, kte\u0159\u00ed jsou dr\u017eitel\u00e9 pr\u016fkazu ZTP\/P<\/p>\n\n\n\n

– da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b, kter\u00e9 \u017eije s poplatn\u00edkem ve spole\u010dn\u00e9 dom\u00e1cnosti, \u010din\u00ed 1 117 K\u010d m\u011bs\u00ed\u010dn\u011b; je-li d\u00edt\u011b dr\u017eitelem pr\u016fkazu ZTP\/P, zvy\u0161uje se da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na dvojn\u00e1sobek<\/p>\n\n\n\n

Osvobozen\u00ed od dan\u011b ze staveb vypl\u00fdv\u00e1 z ustanoven\u00ed z\u00e1kona \u010d. 338\/1992 Sb., o dani z nemovitost\u00ed. Od dan\u011b ze staveb jsou osvobozeny obytn\u00e9 domy ve vlastnictv\u00ed dr\u017eitel\u016f pr\u016fkaz\u016f ZTP a ZTP\/P<\/strong>, kte\u0159\u00ed z\u00e1rove\u0148 pob\u00edraj\u00ed soci\u00e1ln\u00ed d\u00e1vky v podob\u011b p\u0159\u00edsp\u011bvku na \u017eivobyt\u00ed a d\u016fm slou\u017e\u00ed k jejich trval\u00e9mu bydlen\u00ed. Osvobozen\u00ed se tak\u00e9 vztahuje na stavby pro individu\u00e1ln\u00ed rekreaci<\/strong> osob se ZTP a ZTP\/P, ov\u0161em op\u011bt pouze za podm\u00ednky, \u017ee je tento dr\u017eitel pr\u016fkazu ZTP p\u0159\u00edjemcem d\u00e1vky na \u017eivobyt\u00ed, tedy, \u017ee je v soci\u00e1ln\u00ed nouzi. <\/p>\n\n\n\n

redakce invArena.<\/p>\n\n\n\n


<\/p>\n\n\n\n


—<\/p>\n","protected":false},"excerpt":{"rendered":"

DOTAZ: Jak je to s danovym zvyhodnenim, kdyz jsem ztp\/p a pobiram duchod cca 10000 kc. Muze na me manzel pozadat danove zvyhodneni? ODPOV\u011a\u010e: Z\u00e1kon […]<\/a><\/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-33115","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\/33115","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=33115"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/33115\/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=33115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=33115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=33115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}