{"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-3f3f23a33791696748ea3d39cdaf09ac\">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-9eceb22d685e127aca1c9bb477cdd488\">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-59b09b156ab1ea5ff7f7b9aa291850bd\">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-9bc121451c3ad026e06ef98b9219b6db\"><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-5e2f519d0bd6888dccbc7dce3d89cfac\"><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-f1354354996d71d6fa3a7961a7118d58\">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-e4fe9a9cf4309d630ffcda0f9f669d42\">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-ce57f57e6e0b7e960adc3f9f382cd13d\">obc\u00edm a kraj\u016fm,<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-2022219324dcc91720f0a7b01caba6f7\">\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-efd89637d4cfc7476e89a047c3d2ad0d\">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-a94bee8ed89d171fa206adcb68f52110\">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-ae35f3180adfff8e2d180ad373c8cb50\">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-0332ae66fb7e5664af3e592b892307ad\">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-ea6677ee2d77083b627e686e63b6d626\">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-d351295e24131c47ddf2dd47c41ca00c\">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-baa1c62293716422c09ba7d6c99288e2\"><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-1fc181798fbbc9eb82fae925387d2770\"><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-18615059fdf8a30f757530ded984d185\">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-f64d2355bbc3ac04888e5ad63c2511ac\"><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-ff692e6eeffaabf4fe757fd10618e8aa\"><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-a7e74961a7e8a88050ef93ec9f243dc9\">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-beafcfc892db67a2a423773347da73a8\">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-8736d7b43a20b8c884e26cba5eeb5c3f\">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-a93334b0b89421c889108a2e94c7fe72\">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-2c89004aef58940327422ec3102cd919\">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-7eca7874c01df754f93bedb166839836\">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-890b083820d8b0fa3949deb6c0147a7e\">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-a98873df62eb6bf5eb3e6220f57a8269\">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-1e3e8516a720863814209db18e1721c2\">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-106604b77df6a9dde79dce57c02d3058\">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-577825b7ee5f4bc543e15702166bcbeb\">datum poskytnut\u00ed,<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-073c01397a5d3ec4cc233294106e7b29\">\u00fa\u010del daru,<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-2bf251a061632828d91cb177a851b404\">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-edd86f31455bc221bccdcdd01d9bcf95\">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_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","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}]}}