Dotaz:<\/p>\n\n\n\n
M\u00e1m ID 3. stupn\u011b, dostal jsem finan\u010dn\u00ed dar, m\u00e1m ho uv\u00e9st v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed a odv\u00e9st z n\u011bj n\u011bjakou da\u0148? Do jak\u00e9 v\u00fd\u0161e a za jak\u00fdch podm\u00ednek?\u00a0\u00a0<\/p>\n\n\n\n
Odpov\u011b\u010f:<\/p>\n\n\n\n
Ocituji paragraf \u00a7 4a<\/p>\n\n\n\n
Osvobozen\u00ed bez\u00faplatn\u00fdch p\u0159\u00edjm\u016f
Od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob se osvobozuje bez\u00faplatn\u00fd p\u0159\u00edjem
j) poplatn\u00edka, kter\u00fd jej nejpozd\u011bji do konce kalend\u00e1\u0159n\u00edho roku
n\u00e1sleduj\u00edc\u00edho po roce jeho p\u0159ijet\u00ed prokazateln\u011b pou\u017eije na vzd\u011bl\u00e1v\u00e1n\u00ed,
pokud tento p\u0159\u00edjem nen\u00ed p\u0159\u00edjmem ze z\u00e1visl\u00e9 \u010dinnosti, nebo na l\u00e9\u010den\u00ed,
\u00fahradu soci\u00e1ln\u00edch slu\u017eeb nebo na zakoupen\u00ed pom\u016fcky pro zdravotn\u011b
posti\u017een\u00e9, jako\u017e i p\u0159\u00edm\u00e9 poskytnut\u00ed takov\u00e9 pom\u016fcky; nedojde-li ke
spln\u011bn\u00ed podm\u00ednek pro osvobozen\u00ed p\u0159\u00edjmu, je tento p\u0159\u00edjem p\u0159\u00edjmem podle \u00a7
10 v posledn\u00edm zda\u0148ovac\u00edm obdob\u00ed, ve kter\u00e9m mohly b\u00fdt podm\u00ednky pro
osvobozen\u00ed spln\u011bny,<\/p>\n\n\n\n
Ostatn\u00ed p\u0159\u00edle\u017eitostn\u00e9 p\u0159\u00edjmy jsou od dan\u011b osvobozeny, pokud nep\u0159es\u00e1hnou
\u010d\u00e1stku 50 000 za zda\u0148ovac\u00ed obdob\u00ed (za rok). Do toho mohou vpadat i
p\u0159\u00edjemci invalidn\u00edch d\u016fchod\u016f.<\/p>\n\n\n\n
Pokud jde o prok\u00e1z\u00e1n\u00ed daru, m\u011bla by b\u00fdt mezi d\u00e1rcem a obdarovan\u00fdm
uzav\u0159ena darovac\u00ed smlouva s vymezen\u00edm \u00fa\u010delu, na co bude dar ur\u010den a
p\u0159\u00edjemce daru pak obdarovan\u00e9mu prok\u00e1\u017ee, \u017ee dar pou\u017eil nap\u0159\u00edklad na
zakoupen\u00ed pom\u016fcky \u010di soci\u00e1ln\u00edch slu\u017eeb.<\/p>\n\n\n\n
Podle z\u00e1kona o dani z p\u0159\u00edjmu, by nem\u011bla b\u00fdt povinnost da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. V p\u0159\u00edpad\u011b dar\u016f ve vysok\u00fdch finan\u010dn\u00edch \u010d\u00e1stk\u00e1ch odporu\u010duji konzultaci s finan\u010dn\u00edm \u00fa\u0159adem, ev. da\u0148ov\u00fdm poradcem. Pokud p\u0159\u00edjemce invalidn\u00edho d\u016fchodu obdr\u017e\u00ed finan\u010dn\u00ed dar na r\u016fzn\u00e9 pom\u016fcky \u010di slu\u017eby, jsou tyto dan\u011b z p\u0159\u00edjmu osvobozeny a pokud to bude do 50 000 K\u010d za rok, da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed by se nem\u011blo pod\u00e1vat.<\/p>\n\n\n\n
<\/p>\n\n\n\n
Bc. V\u00e1clav Sm\u00ed\u0161ek
invArena<\/p>\n","protected":false},"excerpt":{"rendered":"
Dotaz: M\u00e1m ID 3. stupn\u011b, dostal jsem finan\u010dn\u00ed dar, m\u00e1m ho uv\u00e9st v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed a odv\u00e9st z n\u011bj n\u011bjakou da\u0148? Do jak\u00e9 v\u00fd\u0161e a […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":14066,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-48485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zpravy"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/48485","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=48485"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/48485\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/14066"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=48485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=48485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=48485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}