[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.inved.cz\/kdo-je-povinen-podavat-danove-priznani-a-kdo-je-toho-zprosten\/#Article","mainEntityOfPage":"https:\/\/www.inved.cz\/kdo-je-povinen-podavat-danove-priznani-a-kdo-je-toho-zprosten\/","headline":"Kdo je povinen pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a kdo je toho zpro\u0161t\u011bn?","name":"Kdo je povinen pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a kdo je toho zpro\u0161t\u011bn?","description":"Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00ed pod\u00e1vat ka\u017ed\u00fd, kdo: je v situaci, \u017ee jeho (jej\u00ed) ro\u010dn\u00ed p\u0159\u00edjmy p\u0159es\u00e1hly \u010d\u00e1stku 15 tis\u00edc korun. Do tohoto limitu nejsou zapo\u010d\u00edt\u00e1ny p\u0159\u00edjmy, kter\u00e9 jsou osvobozen\u00e9 od dan\u011b, a tak\u00e9 p\u0159\u00edjmy, ze kter\u00fdch se hrad\u00ed sr\u00e1\u017ekov\u00e1 da\u0148. vykazuje za uplynul\u00fd rok p\u0159\u00edjmy ni\u017e\u0161\u00ed ne\u017e 15 tis\u00edc korun, ale kdo z\u00e1rove\u0148 vykazuje da\u0148ovou ztr\u00e1tu. je","datePublished":"2023-05-05","dateModified":"2023-05-05","author":{"@type":"Person","@id":"https:\/\/www.inved.cz\/author\/#Person","name":"","url":"https:\/\/www.inved.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/15c4177f6d86975c976af12ba80b10af7add2f97f8786f8cf1596253472c0ea7?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/15c4177f6d86975c976af12ba80b10af7add2f97f8786f8cf1596253472c0ea7?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"inved.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.inved.cz\/wp-content\/uploads\/img_a313777_w2516_t1524601399.jpg","url":"https:\/\/www.inved.cz\/wp-content\/uploads\/img_a313777_w2516_t1524601399.jpg","height":0,"width":0},"url":"https:\/\/www.inved.cz\/kdo-je-povinen-podavat-danove-priznani-a-kdo-je-toho-zprosten\/","about":["Ekonomika"],"wordCount":488,"articleBody":"\tDa\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00ed pod\u00e1vat ka\u017ed\u00fd, kdo:\t\tje v situaci, \u017ee jeho (jej\u00ed) ro\u010dn\u00ed p\u0159\u00edjmy p\u0159es\u00e1hly \u010d\u00e1stku 15 tis\u00edc korun. Do tohoto limitu nejsou zapo\u010d\u00edt\u00e1ny p\u0159\u00edjmy, kter\u00e9 jsou osvobozen\u00e9 od dan\u011b, a tak\u00e9 p\u0159\u00edjmy, ze kter\u00fdch se hrad\u00ed sr\u00e1\u017ekov\u00e1 da\u0148.\t\tvykazuje za uplynul\u00fd rok p\u0159\u00edjmy ni\u017e\u0161\u00ed ne\u017e 15 tis\u00edc korun, ale kdo z\u00e1rove\u0148 vykazuje da\u0148ovou ztr\u00e1tu.\t\tje zam\u011bstnanec, ale v pr\u016fb\u011bhu roku m\u011bl p\u0159\u00edjmy sou\u010dasn\u011b od v\u00edce pl\u00e1tc\u016f dan\u011b, tedy zam\u011bstnavatel\u016f.\t\tv pr\u016fb\u011bhu uplynul\u00e9ho roku pracoval pro v\u00edce zam\u011bstnavatel\u016f, ale alespo\u0148 u jednoho z nich nebylo podeps\u00e1no tzv. „Prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b“.\t\tje zam\u011bstnanec, ale sou\u010dasn\u011b vedle hlavn\u00edho zam\u011bstn\u00e1n\u00ed m\u00e1 vedlej\u0161\u00ed p\u0159\u00edjmy p\u0159esahuj\u00edc\u00ed \u010d\u00e1stku 6 tis\u00edc korun (pokud tyto nejsou od dan\u011b osvobozeny. T\u00fdk\u00e1 se to nap\u0159. dan\u00ed z pron\u00e1jmu.\t\tm\u011bl v pr\u016fb\u011bhu minul\u00e9ho roku p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed sou\u010dasn\u011b v \u010cesk\u00e9 republice a sou\u010dasn\u011b v zahrani\u010d\u00ed, a to bu\u010f soub\u011b\u017en\u011b, nebo nez\u00e1visle na sob\u011b a postupn\u011b.\t\tm\u011bl p\u0159\u00edjmy pouze ze zam\u011bstn\u00e1n\u00ed, ale ty p\u0159es\u00e1hly ro\u010dn\u00ed limit 1 355 136 korun. (Tento limit se t\u00fdk\u00e1 dan\u011b z roku 2017).\t\tjako\u017eto zam\u011bstnanec, p\u0159ed\u010dasn\u011b ukon\u010dil smlouvu o soukrom\u00e9m \u017eivotn\u00edm poji\u0161t\u011bn\u00ed, \u010d\u00edm\u017e do\u0161lo k p\u0159ed\u010dasn\u00e9mu vyplacen\u00ed pojistn\u00e9ho pln\u011bn\u00ed.\t\tjako\u017eto zam\u011bstnanec, poskytoval do zahrani\u010d\u00ed n\u011bjak\u00fd dar a jeho hodnotu si chce ode\u010d\u00edst od v\u00fdpo\u010dtu z\u00e1kladu dan\u011b\t\tjako\u017eto OSV\u010c, v uplynul\u00e9m roce nem\u011bl z t\u00e9to souvisej\u00edc\u00ed \u010dinnosti \u017e\u00e1dn\u00e9 p\u0159\u00edjmy a rovn\u011b\u017e nem\u00e1 \u017e\u00e1dn\u00e9 jin\u00e9 p\u0159\u00edjmy. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se pod\u00e1vat mus\u00ed, alespo\u0148 jako nulov\u00e9.\tDa\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed m\u016f\u017ee, ale nemus\u00ed pod\u00e1vat ka\u017ed\u00fd, kdo:\t\tje pouze zam\u011bstnancem, i s r\u016fzn\u00fdmi da\u0148ov\u00fdmi odpo\u010dty, a jeho (jej\u00ed) p\u0159\u00edjem nep\u0159es\u00e1hl za uplynul\u00fd rok 1 355 136 korun.\t\tm\u011bl v uplynul\u00e9m roce p\u0159\u00edjmy od v\u00edce zam\u011bstnavatel\u016f, p\u0159itom zam\u011bstnaneck\u00e9 pom\u011bry se nep\u0159ekr\u00fdvaly a navazovaly na sebe. Z\u00e1rove\u0148 bylo u v\u0161ech zam\u011bstnavatel\u016f podeps\u00e1no prohl\u00e1\u0161en\u00ed poplatn\u00edka k dani.\t\tje zam\u011bstnancem a m\u00e1 z\u00e1rove\u0148 u zam\u011bstnavatele podepsan\u00e9 prohl\u00e1\u0161en\u00ed k dani, a sou\u010dasn\u011b jeho p\u0159\u00edjmy z dohody o proveden\u00ed pr\u00e1ce nep\u0159es\u00e1hly 10 tis\u00edc korun za m\u011bs\u00edc.\t\tm\u00e1 v\u00fdd\u011blek zdan\u011bn\u00fd tzv. sr\u00e1\u017ekovou dan\u00ed.\t\tm\u011bl ve\u0161ker\u00e9 p\u0159\u00edjmy pouze v zahrani\u010d\u00ed ze z\u00e1visl\u00e9 \u010dinnosti.                                                                                                                                                                                                                                                                                                                                                                                        4.3\/5 - (6 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Kdo je povinen pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a kdo je toho zpro\u0161t\u011bn?","item":"https:\/\/www.inved.cz\/kdo-je-povinen-podavat-danove-priznani-a-kdo-je-toho-zprosten\/#breadcrumbitem"}]}]