{"id":25982,"date":"2021-04-09T14:24:30","date_gmt":"2021-04-09T12:24:30","guid":{"rendered":"https:\/\/www.apiagentura.gov.cz\/?p=25982"},"modified":"2021-04-09T14:24:30","modified_gmt":"2021-04-09T12:24:30","slug":"informace-k-danovemu-balicku","status":"publish","type":"post","link":"https:\/\/apiagentura.gov.cz\/cs\/informace-k-danovemu-balicku\/","title":{"rendered":"Informace k da\u0148ov\u00e9mu bal\u00ed\u010dku"},"content":{"rendered":"

V souvislosti s\u00a0p\u0159ijat\u00fdm \u201eda\u0148ov\u00fdm bal\u00ed\u010dkem\u201c, resp. s \u00fa\u010dinnost\u00ed z\u00e1kona \u010d. 609\/2020 Sb. (z\u00e1kon, kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v oblasti dan\u00ed a n\u011bkter\u00e9 dal\u0161\u00ed z\u00e1kony), zejm\u00e9na v souvislosti s novelizac\u00ed z\u00e1kona \u010d. 586\/1992 Sb. (z\u00e1kon o dani z\u00a0p\u0159\u00edjm\u016f) a z\u00e1kona \u010d. 563\/1991 Sb. (z\u00e1kona o \u00fa\u010detnictv\u00ed) informuje MPO, coby poskytovatel dotace o n\u00e1sleduj\u00edc\u00edm:<\/p>\n

1. INVESTI\u010cN\u00cd ZP\u016eSOBIL\u00c9 V\u00ddDAJE NA PO\u0158\u00cdZEN\u00cd DHM A DNM<\/strong><\/p>\n

a. V\u00a0p\u0159\u00edpad\u011b, \u017ee\u00a0v\u00fdzva nedefinuje vstupn\u00ed cenu majetku\u00a0<\/strong>dle z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (\u00a729) jako minim\u00e1ln\u00ed hranici,\u00a0bude postupov\u00e1no z\u00a0hlediska posouzen\u00ed zp\u016fsobilosti v\u00fddaj\u016f pro v\u0161echna obdob\u00ed dle intern\u00edch \u00fa\u010detn\u00edch postup\u016f \u00fa\u010detn\u00ed jednotky (p\u0159\u00edjemce)<\/strong>\u00a0ve v\u011bci evidence DHM a DNM dle z\u00e1konn\u00fdch podm\u00ednek. Plat\u00ed, \u017ee tento majetek bude evidov\u00e1n jako dlouhodob\u00fd v\u00a0aktivech p\u0159\u00edjemce po dobu udr\u017eitelnosti projektu.<\/p>\n

b. V\u00a0p\u0159\u00edpad\u011b, \u017ee\u00a0v\u00fdzva definuje vstupn\u00ed cenu majetku<\/strong>\u00a0dle z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (\u00a729) jako minim\u00e1ln\u00ed hranici 40 tis. u DHM resp. 60 tis. u DNM, bude postupov\u00e1no z\u00a0hlediska posouzen\u00ed zp\u016fsobilosti investi\u010dn\u00edch v\u00fddaj\u016f tak, \u017ee i\u00a0nad\u00e1le z\u016fst\u00e1v\u00e1 hranice pro za\u0159azen\u00ed mezi dlouhodob\u00fd hmotn\u00fd \u010di nehmotn\u00fd majetek 40 tis. K\u010d pro dlouhodob\u00fd hmotn\u00fd majetek (resp. 60 tis. K\u010d pro dlouhodob\u00fd nehmotn\u00fd majetek)<\/strong>. Dot\u010den\u00fd majetek mus\u00ed b\u00fdt evidov\u00e1n v\u00a0\u00fa\u010detnictv\u00ed jako dlouhodob\u00fd ne\/hmotn\u00fd majetek. Tento majetek mus\u00ed b\u00fdt evidov\u00e1n jako dlouhodob\u00fd v\u00a0aktivech p\u0159\u00edjemce po dobu udr\u017eitelnosti projektu.<\/p>\n

2. ODPISY N\u00c1ROKOVAN\u00c9 JAKO ZP\u016eSOBIL\u00c9 V\u00ddDAJE PROJEKTU<\/strong><\/p>\n

a. Mimo\u0159\u00e1dn\u00e9 odpisy<\/strong><\/p>\n

Mimo\u0159\u00e1dn\u00e9 odpisy podle \u00a7 30a z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (ZDP) m\u016f\u017ee uplatnit pouze prvn\u00ed odpisovatel dle \u00a7 28 odst. 1 ZDP, t\u00fdkaj\u00ed se tedy v\u00fdhradn\u011b nov\u00e9ho hmotn\u00e9ho majetku po\u0159\u00edzen\u00e9ho v obdob\u00ed od\u00a01.\u00a0ledna 2020 do 31. prosince 2021. Z\u00a0hlediska zp\u016fsobilosti v\u00fddaj\u016f budou jako zp\u016fsobil\u00e9 akceptov\u00e1ny da\u0148ov\u011b \u00fa\u010dinn\u00e9 odpisy (da\u0148ov\u00fd n\u00e1klad dle ZDP). P\u0159i vyu\u017eit\u00ed mo\u017enosti mimo\u0159\u00e1dn\u00fdch odpis\u016f podle \u00a7 30a ZDP ze strany \u00fa\u010detn\u00ed jednotky (poplatn\u00edk, p\u0159\u00edjemce) budou akceptov\u00e1ny odpisy hmotn\u00e9ho majetku za\u0159azen\u00e9ho do odpisov\u00e9 skupiny \u010d. 1 a 2.<\/p>\n

b. Odpisy nehmotn\u00e9ho majetku<\/strong><\/p>\n

Da\u0148ov\u011b \u00fa\u010dinn\u00e9 odpisy nehmotn\u00e9ho majetku se \u0159\u00edd\u00ed podle aktu\u00e1ln\u00edho zn\u011bn\u00ed z\u00e1kona o dani z\u00a0p\u0159\u00edjm\u016f v\u010d.\u00a0doprovodn\u00fdch p\u0159echodn\u00fdch ustanoven\u00ed (ZDP). Jako zp\u016fsobil\u00e9 v\u00fddaje budou akceptov\u00e1ny pouze takov\u00e9 odpisy, kter\u00e9 jsou\/budou da\u0148ov\u011b \u00fa\u010dinn\u00e9 (da\u0148ov\u00fd n\u00e1klad). Mimo jin\u00e9 tedy plat\u00ed:<\/p>\n

    \n
  1. Poplatn\u00edci, kte\u0159\u00ed vedou \u00fa\u010detnictv\u00ed, uplat\u0148ovali podle \u00fapravy do 31. 12. 2020 v\u00fddaje na po\u0159\u00edzen\u00ed nehmotn\u00e9ho majetku dle \u00a7 32a ZDP, kde byla pro tento majetek stanovena hodnotov\u00e1 hranice vstupn\u00ed ceny p\u0159ekra\u010duj\u00edc\u00ed 60 tis. K\u010d.<\/li>\n
  2. Nehmotn\u00fd majetek a jeho da\u0148ov\u00e9 odpisov\u00e1n\u00ed ji\u017e ZDP od 1. 1. 2021 neupravuje a da\u0148ov\u00e1 uznatelnost \u00fa\u010detn\u00edch odpis\u016f dlouhodob\u00e9ho nehmotn\u00e9ho majetku se u poplatn\u00edk\u016f, kte\u0159\u00ed vedou \u00fa\u010detnictv\u00ed, \u0159\u00edd\u00ed \u00a7 24 odst. 2 p\u00edsm. v) ZDP.<\/li>\n
  3. U nehmotn\u00e9ho majetku, u n\u011bho\u017e bylo zah\u00e1jeno odpisov\u00e1n\u00ed p\u0159ede dnem nabyt\u00ed \u00fa\u010dinnosti novelizovan\u00e9ho ZDP, se postupuje podle \u00a7 32a odst. 4 a 6 ZDP, ve zn\u011bn\u00ed \u00fa\u010dinn\u00e9m p\u0159ede dnem nabyt\u00ed \u00fa\u010dinnosti novelizovan\u00e9ho ZDP.<\/li>\n<\/ol>\n

    Ve v\u0161ech popsan\u00fdch p\u0159\u00edpadech je p\u0159\u00edjemce v\u017edy v\u00e1z\u00e1n z\u00e1konem o \u00fa\u010detnictv\u00ed i z\u00e1konem o dan\u00edch z\u00a0p\u0159\u00edjm\u016f v\u00a0platn\u00fdch a \u00fa\u010dinn\u00fdch zn\u011bn\u00edch.<\/p>","protected":false},"excerpt":{"rendered":"

    MPO informuje o „da\u0148ov\u00e9m bal\u00ed\u010dku“<\/p>\n","protected":false},"author":1,"featured_media":25984,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-25982","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novinky"],"publishpress_future_action":{"enabled":false,"date":"2026-05-06 22:36:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/posts\/25982","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/comments?post=25982"}],"version-history":[{"count":0,"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/posts\/25982\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/media\/25984"}],"wp:attachment":[{"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/media?parent=25982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/categories?post=25982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/tags?post=25982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}