{"id":4844,"date":"2020-07-14T14:07:31","date_gmt":"2020-07-14T12:07:31","guid":{"rendered":"http:\/\/www.domelie.cz\/blog\/?p=4844"},"modified":"2020-07-14T14:07:31","modified_gmt":"2020-07-14T12:07:31","slug":"druhy-liberacni-danovy-balicek-vstoupil-platnost-podivejte-se-se-zmenilo","status":"publish","type":"post","link":"https:\/\/www.domelie.cz\/blog\/druhy-liberacni-danovy-balicek-vstoupil-platnost-podivejte-se-se-zmenilo\/","title":{"rendered":"Druh\u00fd libera\u010dn\u00ed da\u0148ov\u00fd bal\u00ed\u010dek vstoupil v platnost. Pod\u00edvejte se, co se zm\u011bnilo"},"content":{"rendered":"

Od 1. 7. 2020 nabyl \u00fa\u010dinnosti z\u00e1kon \u010d. 299\/2020 Sb. tkz. „Druh\u00fd libera\u010dn\u00ed da\u0148ov\u00fd bal\u00ed\u010dek“, kter\u00fdm se zm\u011bnily n\u011bkter\u00e9 da\u0148ov\u00e9 z\u00e1kony v\u00a0souvislosti s v\u00fdskytem Covid-19. Jak\u00e9 benefity z nov\u00e9ho z\u00e1konu vypl\u00fdvaj\u00ed?<\/strong><\/p>\n

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\u00a0<\/strong><\/p>\n

Zp\u011btn\u00e9 uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty<\/h2>\n

Novelizuj\u00ed se vybran\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, kter\u00e1 se vztahuj\u00ed k uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty jako polo\u017eky, kterou je mo\u017en\u00e9 ode\u010d\u00edst od z\u00e1kladu dan\u011b. <\/strong>Podle \u00a7 34 odst. 1 ZDP je mo\u017en\u00e9 uplatnit da\u0148ovou ztr\u00e1tu za dva roky zp\u011btn\u011b.<\/strong> Mo\u017enost uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty se ch\u00e1pe jako polo\u017eka od\u010ditateln\u00e1 od z\u00e1kladu dan\u011b na dv\u011b zda\u0148ovac\u00ed obdob\u00ed p\u0159edch\u00e1zej\u00edc\u00ed zda\u0148ovac\u00edmu obdob\u00ed, v n\u011bm\u017e je prok\u00e1z\u00e1na da\u0148ov\u00e1 ztr\u00e1ta. Za ob\u011b p\u0159edch\u00e1zej\u00edc\u00ed obdob\u00ed je mo\u017en\u00e9 uplatnit da\u0148ovou ztr\u00e1tu \u00fahrnem a\u017e do v\u00fd\u0161e 30 000 000 K\u010d. <\/strong><\/p>\n

Je stanovena z\u00e1konn\u00e1 fikce pro datum pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, pokud se pod\u00e1v\u00e1 s \u0159\u00e1dn\u00fdm DP a uplat\u0148uje se da\u0148ov\u00e1 ztr\u00e1ta. D\u00e1le se poplatn\u00edk vzd\u00e1v\u00e1 pr\u00e1va na uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty jako polo\u017eky od\u010ditateln\u00e9 od z\u00e1kladu dan\u011b ve zda\u0148ovac\u00edch obdob\u00edch n\u00e1sleduj\u00edc\u00edch po obdob\u00ed, za kter\u00e9 byla stanovena. Toto ozn\u00e1men\u00ed mus\u00ed b\u00fdt provedeno ve lh\u016ft\u011b pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za obdob\u00ed s uvedenou da\u0148ovou ztr\u00e1tou a nelze jej vz\u00edt zp\u011bt.<\/strong> Poplatn\u00edk uvede, jakou da\u0148ovou ztr\u00e1tu za konkr\u00e9tn\u00ed obdob\u00ed uplat\u0148uje a v jak\u00e9 v\u00fd\u0161i.<\/p>\n

Da\u0148ovou ztr\u00e1tu za rok 2020 bude mo\u017en\u00e9 v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/strong> (term\u00edn pod\u00e1n\u00ed je 1. 4. 2021) dodate\u010dn\u011b uplatnit v z\u00e1kladu dan\u00ed z p\u0159\u00edjm\u016f za roky 2019 a 2018.<\/strong><\/p>\n

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Uplatn\u011bn\u00ed o\u010dek\u00e1van\u00e9 da\u0148ov\u00e9 ztr\u00e1ty<\/h2>\n

Ji\u017e b\u011bhem roku 2020 lze uplatnit odhadnutou ztr\u00e1tu roku 2020 v z\u00e1kladu dan\u011b z roku 2019.<\/strong> O\u010dek\u00e1vanou da\u0148ovou ztr\u00e1tu lze uplatnit zp\u011btn\u011b za prvn\u00ed bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00ed obdob\u00ed. V\u00fd\u0161e o\u010dek\u00e1van\u00e9 da\u0148ov\u00e9 ztr\u00e1ty nesm\u00ed p\u0159es\u00e1hnout 30 000 000 K\u010d.<\/strong> Jestli\u017ee nebude tato o\u010dek\u00e1van\u00e1 da\u0148ov\u00e1 ztr\u00e1ta pravomocn\u011b stanovena v o\u010dek\u00e1van\u00e9 v\u00fd\u0161i, bude muset poplatn\u00edk podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Tiskopisy k vypln\u011bn\u00ed najdete online<\/a> na webov\u00fdch str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy.<\/p>\n

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Zm\u011bna v\u00fd\u0161e DPH pro vybran\u00e9 subjekty<\/h2>\n

Od 1. \u010dervence 2020 se m\u011bn\u00ed za\u0159azen\u00ed vybran\u00fdch slu\u017eeb do druh\u00e9 sn\u00ed\u017een\u00e9 sazby DPH.<\/strong> Nov\u011b do druh\u00e9 sn\u00ed\u017een\u00e9 sazby ve v\u00fd\u0161i 10 % spadaj\u00ed ubytovac\u00ed slu\u017eby, vstupenky do divadel, cirkus\u016f, z\u00e1bavn\u00edch park\u016f, na\u00a0koncerty, do\u00a0muze\u00ed, zoologick\u00fdch zahrad, kin, na v\u00fdstavy<\/strong> (a podobn\u011b). Do druh\u00e9 sn\u00ed\u017een\u00e9 sazby se za\u0159azuj\u00ed tak\u00e9 vstupenky do botanick\u00fdch zahrad, p\u0159\u00edrodn\u00edch rezervac\u00ed a n\u00e1rodn\u00edch park\u016f, stejn\u011b jako jsou do sn\u00ed\u017een\u00e9 sazby DPH za\u0159azeny vstupenky na sportovn\u00ed ud\u00e1losti<\/strong>, pou\u017eit\u00ed kryt\u00fdch i nekryt\u00fdch sportovn\u00edch za\u0159\u00edzen\u00ed ke sportovn\u00edm \u010dinnostem a slu\u017eby souvisej\u00edc\u00ed s provozem rekrea\u010dn\u00edch park\u016f a pl\u00e1\u017e\u00ed, slu\u017eby tureck\u00fdch l\u00e1zn\u00ed, saun, parn\u00edch l\u00e1zn\u00ed a soln\u00fdch jeskyn\u00ed \u010di doprava ly\u017ea\u0159sk\u00fdmi vleky.<\/p>\n

Kter\u00fdch aktivit se sn\u00ed\u017een\u00e1 da\u0148ov\u00e1 sazba net\u00fdk\u00e1?<\/strong> Nap\u0159\u00edklad sportovn\u00edch kurz\u016f, kde plat\u00ed st\u00e1le sazba DPH ve v\u00fd\u0161i 21 %. Da\u0148 se p\u0159izn\u00e1v\u00e1 k datu \u00faplat. Tj. byla-li uzav\u0159ena kupn\u00ed smlouva, respektive byla-li p\u0159ijata \u00faplata, stejn\u011b jako uskute\u010dn\u011bno da\u0148ov\u00e9 pln\u011bn\u00ed, p\u0159ed 1. 7. 2020, je na polo\u017eku uplatn\u011bna sazba platn\u00e1 p\u0159ed \u00fa\u010dinnost\u00ed novely.<\/p>\n

Pokud si nejste jisti, jakou sazbu dan\u011b zvolit, m\u016f\u017eete vyu\u017e\u00edt podrobn\u00e9ho n\u00e1vodu<\/a> na webov\u00fdch str\u00e1nk\u00e1ch Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed<\/strong>, p\u0159\u00edpadn\u011b uplatnit institut tzv. z\u00e1vazn\u00e9ho posouzen\u00ed.<\/p>\n

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Zm\u011bna sazeb silni\u010dn\u00ed dan\u011b pro vozidla nad 3,5 tuny<\/h2>\n

Novelizuje se z\u00e1kon \u010d. 16\/1993 Sb., o dani silni\u010dn\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, kdy se sni\u017euj\u00ed sazby dan\u011b v \u00a7 6 odst. 2 z\u00e1kona o dani silni\u010dn\u00ed o\u00a025\u00a0%. <\/strong>Sazby se budou pou\u017e\u00edvat pro cel\u00e9 zda\u0148ovac\u00ed obdob\u00ed v roce 2020 a pro n\u00e1sleduj\u00edc\u00ed da\u0148ov\u00e9 obdob\u00ed a plat\u00ed pro v\u0161echna vozidla nad 3,5 tuny, kter\u00e1 jsou vymezena \u00a7 5 p\u00edsm. b) a c) z\u00e1kona o dani silni\u010dn\u00ed, vyjma osobn\u00edch automobil\u016f.<\/strong> Pokud ji\u017e poplatn\u00edk zaplatil z\u00e1lohu na da\u0148 za vozidlo p\u0159ed nabyt\u00edm \u00fa\u010dinnosti novely z\u00e1kona, bude mu \u010d\u00e1stka na dal\u0161\u00ed vym\u011b\u0159enou da\u0148 sn\u00ed\u017eena o tento p\u0159eplatek. P\u0159eplatek se nevrac\u00ed.<\/strong> Sn\u00ed\u017eenou sazbu dan\u011b lze zohlednit ji\u017e p\u0159i platb\u011b dan\u011b k 15. 7. 2020.<\/p>\n

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Osvobozen\u00ed od dan\u011b z nemovit\u00fdch v\u011bc\u00ed z d\u016fvodu mimo\u0159\u00e1dn\u00fdch ud\u00e1lost\u00ed<\/h2>\n

Ustanoven\u00ed \u00a717 a novelizuje z\u00e1kon \u010d. 338\/1992 Sb., o dani z nemovit\u00fdch v\u011bc\u00ed<\/strong>, podle kter\u00e9ho je mo\u017en\u00e9, aby obce osvobodily nemovit\u00e9 v\u011bci od dan\u011b z d\u016fvodu mimo\u0159\u00e1dn\u00e9 ud\u00e1losti<\/strong>, mezi kter\u00e9 pat\u0159\u00ed povodn\u011b, vich\u0159ice, sucho \u010di pandemie, stejn\u011b jako opat\u0159en\u00ed vyvolan\u00e9 krizov\u00fdmi opat\u0159en\u00edmi dle krizov\u00e9ho z\u00e1kona. Nejd\u00e9le je mo\u017en\u00e9 uplatnit osvobozen\u00ed po dobu 5 let<\/strong>. Toto osvobozen\u00ed lze stanovit i za uplynul\u00e9 zda\u0148ovac\u00ed obdob\u00ed. Obec mus\u00ed osvobozen\u00e9 nemovit\u00e9 v\u011bci vymezit v obecn\u011b z\u00e1vazn\u00e9 vyhl\u00e1\u0161ce vydan\u00e9 do 31. b\u0159ezna roku 2021.<\/strong> Poplatn\u00edk toto osvobozen\u00ed uplatn\u00ed v da\u0148ov\u00e9m, respektive dodate\u010dn\u00e9m da\u0148ov\u00e9m, p\u0159izn\u00e1n\u00ed. <\/strong><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Od 1. 7. 2020 nabyl \u00fa\u010dinnosti z\u00e1kon \u010d. 299\/2020 Sb. tkz. „Druh\u00fd libera\u010dn\u00ed da\u0148ov\u00fd bal\u00ed\u010dek“, kter\u00fdm se zm\u011bnily n\u011bkter\u00e9 da\u0148ov\u00e9 z\u00e1kony v\u00a0souvislosti s v\u00fdskytem Covid-19. Jak\u00e9 benefity z nov\u00e9ho z\u00e1konu vypl\u00fdvaj\u00ed?<\/p>\n","protected":false},"author":1,"featured_media":4845,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[5,11],"tags":[],"class_list":["post-4844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-domelie-radi","category-ruzne"],"_links":{"self":[{"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/posts\/4844","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/comments?post=4844"}],"version-history":[{"count":0,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/posts\/4844\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/media\/4845"}],"wp:attachment":[{"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/media?parent=4844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/categories?post=4844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/tags?post=4844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}