{"id":51582,"date":"2024-08-28T17:06:24","date_gmt":"2024-08-28T15:06:24","guid":{"rendered":"https:\/\/www.invarena.cz\/?p=51582"},"modified":"2024-08-28T17:09:23","modified_gmt":"2024-08-28T15:09:23","slug":"lze-dar-ukrajinskemu-uprchlikovi-odecist-z-dani","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=51582","title":{"rendered":"Lze dar ukrajinsk\u00e9mu uprchl\u00edkovi ode\u010d\u00edst z dan\u00ed?"},"content":{"rendered":"\n<p><strong>Dotaz:<\/strong><br \/><br \/>Cht\u011bl bych d\u00e1t hmotn\u00fd dar (hygienick\u00e9 pot\u0159eby) konkr\u00e9tn\u00ed rodin\u011b sest\u00e1vaj\u00edc\u00ed z dvou dosp\u011bl\u00fdch a dvou d\u011bt\u00ed, kde jsou v\u0161ichni ob\u010dany Ukrajiny a maj\u00ed zde, v \u010cesku, do\u010dasn\u00fd pobyt jako uprchl\u00edci. Je mo\u017en\u00e9 tento dar ode\u010d\u00edst ze z\u00e1kladu dan\u011b? Nebo to jde pouze p\u0159es n\u011bjakou neziskovku? Jsem fyzick\u00e1 osoba.<\/p>\n\n\n\n<p><strong>Odpov\u011b\u010f:<\/strong><br \/><\/p>\n\n\n\n<p>Ve V\u00e1mi uveden\u00e9m p\u0159\u00edpad\u011b doporu\u010dujeme darovat hygienick\u00e9 pot\u0159eby p\u0159es neziskovou organizaci, kdy je podle\u00a0<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#p4a\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4a p\u00edsm. k) z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/a>\u00a0spln\u011bna podm\u00ednka pro osvobozen\u00ed bez\u00faplatn\u00fdch p\u0159\u00edjm\u016f od DPFO. Pokud by cht\u011bl obdarovat rodinu nap\u0159\u00edmo, nespl\u0148oval by podm\u00ednku p\u0159\u00edjemce daru, ani podm\u00ednku napln\u011bn\u00ed \u00fa\u010delu daru podle\u00a0<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#p15\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 15 odst. 1 tohoto z\u00e1kona<\/a>.<\/p>\n\n\n\n<p>Dal\u0161\u00ed informace k&nbsp;podpo\u0159e Ukrajiny naleznete na odkazu&nbsp;<a href=\"https:\/\/www.mfcr.cz\/cs\/verejny-sektor\/dane\/danova-a-celni-legislativa\/2022\/otazky-a-odpovedi-k-novele-zakona-o-dani-46784\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mfcr.cz\/cs\/verejny-sektor\/dane\/danova-a-celni-legislativa\/2022\/otazky-a-odpovedi-k-novele-zakona-o-dani-46784<\/a><\/p>\n\n\n\n<p><strong>Mgr. Gabriela Kru\u0161inov\u00e1<\/strong><br \/>Odbor Vn\u011bj\u0161\u00ed vztahy a komunikace | Public Relations and Communications Department<br \/>MINISTERSTVO FINANC\u00cd | MINISTRY OF FINANCE<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Dotaz: Cht\u011bl bych d\u00e1t hmotn\u00fd dar (hygienick\u00e9 pot\u0159eby) konkr\u00e9tn\u00ed rodin\u011b sest\u00e1vaj\u00edc\u00ed z dvou dosp\u011bl\u00fdch a dvou d\u011bt\u00ed, kde jsou v\u0161ichni ob\u010dany Ukrajiny a maj\u00ed zde, <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=51582\" title=\"Lze dar ukrajinsk\u00e9mu uprchl\u00edkovi ode\u010d\u00edst z dan\u00ed?\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":18866,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-51582","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\/51582","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=51582"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/51582\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/18866"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=51582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=51582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=51582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}