Dotaz:<\/p>\n\n\n\n
Jak to bude p\u0159\u00ed\u0161t\u00ed rok s vr\u00e1cen\u00edm DPH ob\u010dan\u016fm, kte\u0159\u00ed si zakoup\u00ed motorov\u00e9 vozidlo za pomoci p\u0159\u00edsp\u011bvku na zvl\u00e1\u0161tn\u00ed pom\u016fcku od \u00daP?<\/p>\n\n\n\n
Odpov\u011b\u010f:<\/p>\n\n\n\n
V\u00a0sou\u010dasn\u00e9 dob\u011b jsou v\u00a0legislativn\u00edm procesu n\u00e1vrh z\u00e1kona, kter\u00fdm se m\u011bn\u00ed z\u00e1kon o dani z\u00a0p\u0159idan\u00e9 hodnoty, n\u00e1vrh z\u00e1kona o poskytov\u00e1n\u00ed d\u00e1vek osob\u00e1m se zdravotn\u00edm posti\u017een\u00edm.<\/p>\n\n\n\n
Od \u00fa\u010dinnosti novely p\u0159\u00edslu\u0161n\u00fdch (p\u0159edpokl\u00e1d\u00e1 se od\u00a01.1. 2025) z\u00e1kon\u016f ji\u017e nebude mo\u017en\u00e9 po\u017e\u00e1dat finan\u010dn\u00ed \u00fa\u0159ad o vr\u00e1cen\u00ed DPH, bude v\u0161ak nav\u00fd\u0161en p\u0159\u00edsp\u011bvek na po\u0159\u00edzen\u00ed motorov\u00e9ho vozidla a to n\u00e1sleduj\u00edc\u00edm zp\u016fsobem:<\/p>\n\n\n\n
a) 285 000 K\u010d, je-li p\u0159\u00edjem osoby a p\u0159\u00edjem osob s n\u00ed spole\u010dn\u011b posuzovan\u00fdch ni\u017e\u0161\u00ed nebo roven \u0161estn\u00e1ctin\u00e1sobku \u010d\u00e1stky \u017eivotn\u00edho minima jednotlivce nebo \u017eivotn\u00edho minima spole\u010dn\u011b posuzovan\u00fdch osob podle z\u00e1kona o \u017eivotn\u00edm a existen\u010dn\u00edm minimu9) nebo je-li tento p\u0159\u00edsp\u011bvek poskytov\u00e1n nezletil\u00e9 osob\u011b,<\/p>\n\n\n\n
b) 265 000 K\u010d, je-li p\u0159\u00edjem osoby a p\u0159\u00edjem osob s n\u00ed spole\u010dn\u011b posuzovan\u00fdch vy\u0161\u0161\u00ed ne\u017e \u0161estn\u00e1ctin\u00e1sobek \u010d\u00e1stky \u017eivotn\u00edho minima uveden\u00e9ho v p\u00edsmenu a), av\u0161ak ni\u017e\u0161\u00ed nebo roven sedmn\u00e1ctin\u00e1sobku t\u00e9to \u010d\u00e1stky,<\/p>\n\n\n\n
c) 245 000 K\u010d, je-li p\u0159\u00edjem osoby a p\u0159\u00edjem osob s n\u00ed spole\u010dn\u011b posuzovan\u00fdch vy\u0161\u0161\u00ed ne\u017e sedmn\u00e1ctin\u00e1sobek \u010d\u00e1stky \u017eivotn\u00edho minima uveden\u00e9ho v p\u00edsmenu a), av\u0161ak ni\u017e\u0161\u00ed nebo roven osmn\u00e1ctin\u00e1sobku t\u00e9to \u010d\u00e1stky,<\/p>\n\n\n\n
d) 225 000 K\u010d, je-li p\u0159\u00edjem osoby a p\u0159\u00edjem osob s n\u00ed spole\u010dn\u011b posuzovan\u00fdch vy\u0161\u0161\u00ed ne\u017e osmn\u00e1ctin\u00e1sobek \u010d\u00e1stky \u017eivotn\u00edho minima uveden\u00e9ho v p\u00edsmenu a), av\u0161ak ni\u017e\u0161\u00ed nebo roven devaten\u00e1ctin\u00e1sobku t\u00e9to \u010d\u00e1stky,<\/p>\n\n\n\n
e) 205 000 K\u010d, je-li p\u0159\u00edjem osoby a p\u0159\u00edjem osob s n\u00ed spole\u010dn\u011b posuzovan\u00fdch vy\u0161\u0161\u00ed ne\u017e devaten\u00e1ctin\u00e1sobek \u010d\u00e1stky \u017eivotn\u00edho minima uveden\u00e9ho v p\u00edsmenu a), av\u0161ak ni\u017e\u0161\u00ed nebo roven dvacetin\u00e1sobku t\u00e9to \u010d\u00e1stky,<\/p>\n\n\n\n
f) 185 000 K\u010d, je-li p\u0159\u00edjem osoby a p\u0159\u00edjem osob s n\u00ed spole\u010dn\u011b posuzovan\u00fdch vy\u0161\u0161\u00ed ne\u017e dvacetin\u00e1sobek \u010d\u00e1stky \u017eivotn\u00edho minima uveden\u00e9ho v p\u00edsmenu a).\u201c.<\/p>\n\n\n\n
Bc. V\u00e1clav Sm\u00ed\u0161ek
invArena<\/p>\n","protected":false},"excerpt":{"rendered":"
Dotaz: Jak to bude p\u0159\u00ed\u0161t\u00ed rok s vr\u00e1cen\u00edm DPH ob\u010dan\u016fm, kte\u0159\u00ed si zakoup\u00ed motorov\u00e9 vozidlo za pomoci p\u0159\u00edsp\u011bvku na zvl\u00e1\u0161tn\u00ed pom\u016fcku od \u00daP? Odpov\u011b\u010f: V\u00a0sou\u010dasn\u00e9 dob\u011b […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":14188,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-53847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazene"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/53847","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=53847"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/53847\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/14188"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=53847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=53847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=53847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}