{"id":895,"date":"2025-10-01T08:44:46","date_gmt":"2025-10-01T08:44:46","guid":{"rendered":"https:\/\/uspesnykrok.cz\/?p=895"},"modified":"2025-10-01T08:44:47","modified_gmt":"2025-10-01T08:44:47","slug":"jak-si-odecist-dar-ze-zakladu-dane","status":"publish","type":"post","link":"https:\/\/uspesnykrok.cz\/en\/prace\/jak-si-odecist-dar-ze-zakladu-dane\/","title":{"rendered":"Jak si ode\u010d\u00edst DAR ze z\u00e1kladu dan\u011b"},"content":{"rendered":"<p class=\"has-black-color has-cyan-bluish-gray-background-color has-text-color has-background has-link-color wp-elements-1 wp-block-paragraph\">Darov\u00e1n\u00ed m\u00e1 nejen mor\u00e1ln\u00ed hodnotu, ale tak\u00e9 finan\u010dn\u00ed v\u00fdhodu \u2013 <strong>dar lze v ur\u010dit\u00fdch p\u0159\u00edpadech ode\u010d\u00edst od z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f<\/strong>. T\u00edm si m\u016f\u017eete sn\u00ed\u017eit v\u00fdslednou da\u0148ovou povinnost. Jak na to?<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-2\">Kdo si m\u016f\u017ee ode\u010d\u00edst dar<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3 wp-block-paragraph\">Dar si mohou od z\u00e1kladu dan\u011b ode\u010d\u00edst:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-4\"><strong>fyzick\u00e9 osoby<\/strong> (zam\u011bstnanci, OSV\u010c),<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-5\"><strong>pr\u00e1vnick\u00e9 osoby<\/strong> (firmy)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-6\">Jak\u00e9 dary lze ode\u010d\u00edst<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-7 wp-block-paragraph\">Do od\u010ditateln\u00fdch dar\u016f pat\u0159\u00ed finan\u010dn\u00ed i v\u011bcn\u00e9 dary poskytnut\u00e9 nap\u0159\u00edklad:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-8\">obc\u00edm a kraj\u016fm,<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-9\">\u0161kol\u00e1m, zdravotnick\u00fdm a soci\u00e1ln\u00edm za\u0159\u00edzen\u00edm,<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-10\">neziskov\u00fdm organizac\u00edm (spolk\u016fm, nadac\u00edm, OPS),<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-11\">na v\u011bdu, vzd\u011bl\u00e1v\u00e1n\u00ed, kulturu, sport, ekologii, zdravotnictv\u00ed, charitu a humanit\u00e1rn\u00ed \u00fa\u010dely,<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-12\">na odstra\u0148ov\u00e1n\u00ed n\u00e1sledk\u016f \u017eiveln\u00edch pohrom,<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-13\">fyzick\u00fdm osob\u00e1m s invaliditou nebo d\u011btem se zdravotn\u00edm posti\u017een\u00edm (na zdravotnick\u00e9 prost\u0159edky a pom\u016fcky).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-14\">Podm\u00ednky pro uplatn\u011bn\u00ed<\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-15\">Fyzick\u00e9 osoby (\u00a7 15 odst. 1 ZDP)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-16\"><strong>Minim\u00e1ln\u00ed hodnota dar\u016f<\/strong>: odpo\u010det lze uplatnit, pokud \u00fahrnn\u00e1 hodnota dar\u016f ve zda\u0148ovac\u00edm obdob\u00ed <strong>p\u0159es\u00e1hne 2 % ze z\u00e1kladu dan\u011b, nebo \u010din\u00ed alespo\u0148 1000 K\u010d<\/strong>.<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-17\"><strong>Maxim\u00e1ln\u00ed limit<\/strong>: v \u00fahrnu lze ode\u010d\u00edst <strong>nejv\u00fd\u0161e 15 % z\u00e1kladu dan\u011b<\/strong> (pro roky 2020 a 2021 platila v\u00fdjimka \u2013 a\u017e 30 %).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-18\">Pr\u00e1vnick\u00e9 osoby (\u00a7 20 odst. 8 ZDP)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-19\"><strong>Minim\u00e1ln\u00ed hodnota jednoho daru<\/strong>: <strong>2000 K\u010d<\/strong>.<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-20\"><strong>Maxim\u00e1ln\u00ed limit<\/strong>: v \u00fahrnu lze ode\u010d\u00edst <strong>nejv\u00fd\u0161e 10 % z\u00e1kladu dan\u011b<\/strong>.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-21\">Jak ode\u010d\u00edst dar v praxi<\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-22\">1. Zam\u011bstnanci<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-23\">Pokud m\u00e1te jednoho zam\u011bstnavatele a nepod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed sami, dolo\u017ete potvrzen\u00ed o daru mzdov\u00e9 \u00fa\u010dt\u00e1rn\u011b \u2013 zahrne se do <strong>ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/strong>.<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-24\">Pokud pod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed sami, dar uvedete v \u010d\u00e1sti \u201enezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b\u201c.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-25\">2. OSV\u010c a firmy<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-26\">Dary se uv\u00e1d\u00ed p\u0159\u00edmo v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed jako polo\u017eka od\u010ditateln\u00e1 od z\u00e1kladu dan\u011b.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-27\">Jak m\u00e1 vypadat potvrzen\u00ed o daru<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-28 wp-block-paragraph\">Potvrzen\u00ed mus\u00ed obsahovat:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-29\">identifikaci d\u00e1rce a p\u0159\u00edjemce (jm\u00e9no\/n\u00e1zev, adresa\/s\u00eddlo, I\u010cO),<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-30\">p\u0159esnou \u010d\u00e1stku (nebo popis v\u011bcn\u00e9ho daru),<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-31\">datum poskytnut\u00ed,<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-32\">\u00fa\u010del daru,<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-33\">podpis a raz\u00edtko p\u0159\u00edjemce.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-34 wp-block-paragraph\">A na jak\u00fd projekt p\u0159isp\u011bjete vy? <\/p>","protected":false},"excerpt":{"rendered":"<p>Darov\u00e1n\u00ed m\u00e1 nejen mor\u00e1ln\u00ed hodnotu, ale tak\u00e9 finan\u010dn\u00ed v\u00fdhodu \u2013 dar lze v ur\u010dit\u00fdch p\u0159\u00edpadech ode\u010d\u00edst od z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f. T\u00edm si m\u016f\u017eete sn\u00ed\u017eit v\u00fdslednou da\u0148ovou povinnost. Jak na to? Kdo si m\u016f\u017ee ode\u010d\u00edst dar Dar si mohou od z\u00e1kladu dan\u011b ode\u010d\u00edst: Jak\u00e9 dary lze ode\u010d\u00edst Do od\u010ditateln\u00fdch dar\u016f pat\u0159\u00ed finan\u010dn\u00ed i v\u011bcn\u00e9 dary [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-895","post","type-post","status-publish","format-standard","hentry","category-prace"],"_links":{"self":[{"href":"https:\/\/uspesnykrok.cz\/en\/wp-json\/wp\/v2\/posts\/895","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uspesnykrok.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uspesnykrok.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uspesnykrok.cz\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/uspesnykrok.cz\/en\/wp-json\/wp\/v2\/comments?post=895"}],"version-history":[{"count":1,"href":"https:\/\/uspesnykrok.cz\/en\/wp-json\/wp\/v2\/posts\/895\/revisions"}],"predecessor-version":[{"id":896,"href":"https:\/\/uspesnykrok.cz\/en\/wp-json\/wp\/v2\/posts\/895\/revisions\/896"}],"wp:attachment":[{"href":"https:\/\/uspesnykrok.cz\/en\/wp-json\/wp\/v2\/media?parent=895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uspesnykrok.cz\/en\/wp-json\/wp\/v2\/categories?post=895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uspesnykrok.cz\/en\/wp-json\/wp\/v2\/tags?post=895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}