{"id":340175,"date":"2025-03-17T12:09:10","date_gmt":"2025-03-17T11:09:10","guid":{"rendered":"https:\/\/zakrasnejsivimperk.cz\/?p=340175"},"modified":"2025-03-17T12:09:10","modified_gmt":"2025-03-17T11:09:10","slug":"financni-sprava-vyplnujete-danove-priznani-dejte-si-pozor-na-zmeny-platne-od-roku-2024","status":"publish","type":"post","link":"https:\/\/zakrasnejsivimperk.cz\/?p=340175","title":{"rendered":"FINAN\u010cN\u00cd SPR\u00c1VA: Vypl\u0148ujete da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed? Dejte si pozor na zm\u011bny platn\u00e9 od roku 2024"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-297773 size-large\" src=\"https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/02\/14\/ram-financni-sprava-1024x518.jpg\" alt=\"\" width=\"700\" height=\"354\" srcset=\"https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/02\/14\/ram-financni-sprava-1024x518.jpg 1024w, https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/02\/14\/ram-financni-sprava-300x152.jpg 300w, https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/02\/14\/ram-financni-sprava-768x388.jpg 768w, https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/02\/14\/ram-financni-sprava-706x357.jpg 706w, https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/02\/14\/ram-financni-sprava-956x483.jpg 956w, https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/02\/14\/ram-financni-sprava.jpg 1100w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>&nbsp;<\/p>\n<div class=\"annot\">\n<h6>Bl\u00ed\u017e\u00ed se konec lh\u016ft pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dan\u00edm z\u00a0p\u0159\u00edjm\u016f za\u00a0rok 2024 a\u00a0Finan\u010dn\u00ed spr\u00e1va \u010cR nab\u00edz\u00ed poplatn\u00edk\u016fm roz\u0161\u00ed\u0159enou podporu, kter\u00e1 jim usnadn\u00ed vypln\u011bn\u00ed a\u00a0odevzd\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Od\u00a0ledna 2024 je \u00fa\u010dinn\u00e1 \u0159ada zm\u011bn, kter\u00e9\u00a0se dot\u00fdkaj\u00ed jak zam\u011bstnanc\u016f, tak podnikatel\u016f a\u00a0dal\u0161\u00edch poplatn\u00edk\u016f. Mezi kl\u00ed\u010dov\u00e9 novinky pat\u0159\u00ed \u00fapravy slev na\u00a0dani, zm\u011bny v\u00a0osvobozen\u00ed v\u00fdher z\u00a0hazardn\u00edch her \u010di\u00a0sn\u00ed\u017een\u00ed hranice pro\u00a0vy\u0161\u0161\u00ed da\u0148ovou sazbu.<\/h6>\n<\/div>\n<section class=\"obsah\"><strong>Jak se p\u0159ipravit na pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed?<\/strong><\/p>\n<p>Abychom poplatn\u00edk\u016fm co nejv\u00edce usnadnili p\u0159\u00edpravu na pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, p\u0159ipravila Finan\u010dn\u00ed spr\u00e1va\u00a0\u010cR n\u00e1sleduj\u00edc\u00ed slu\u017eby:<\/p>\n<ul>\n<li><strong>V\u00fdjezdy do obc\u00ed<\/strong>\u00a0\u2013 Odborn\u00edci z \u0159ad pracovn\u00edk\u016f finan\u010dn\u00edch \u00fa\u0159ad\u016f pomohou s\u00a0vypln\u011bn\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed p\u0159\u00edmo na\u00a0m\u00edst\u011b. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed lze i\u00a0odevzdat.<\/li>\n<li><strong>Konzulta\u010dn\u00ed infolinky<\/strong>\u00a0\u2013 Odpov\u011bdi na\u00a0dotazy v\u00a0souvislosti s\u00a0pod\u00e1v\u00e1n\u00edm p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/li>\n<li><strong>Prodlou\u017een\u00e9 \u00fa\u0159edn\u00ed hodiny<\/strong>\u00a0\u2013 Podatelny finan\u010dn\u00edch \u00fa\u0159ad\u016f jsou v\u00a0kl\u00ed\u010dov\u00e9m obdob\u00ed otev\u0159eny d\u00e9le, \u00fa\u0159edn\u00ed hodiny jsou prodlou\u017eeny.<\/li>\n<li><strong>Elektronick\u00e9 pod\u00e1n\u00ed pomoc\u00ed port\u00e1lu MOJE dan\u011b<\/strong>\u00a0\u2013 Nejrychlej\u0161\u00ed a\u00a0nejpohodln\u011bj\u0161\u00ed zp\u016fsob pod\u00e1n\u00ed, automatick\u00e1 kontrola form\u00e1ln\u00edch chyb a\u00a0n\u00e1vodn\u00fd pr\u016fvodce.<\/li>\n<\/ul>\n<p>V\u00edce informac\u00ed i rozpis term\u00edn\u016f v\u00fdjezd\u016f je k\u00a0dispozici na\u00a0<strong><a title=\"Finan\u010dn\u00ed spr\u00e1va op\u011bt vyj\u00ed\u017ed\u00ed do obc\u00ed: usnadn\u00edme pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a poskytneme odbornou pomoc\" href=\"https:\/\/financnisprava.gov.cz\/cs\/financni-sprava\/media-a-verejnost\/tiskove-zpravy-gfr\/tiskove-zpravy-2025\/financni-sprava-opet-vyjizdi-do-obci-dpf\" target=\"_blank\" rel=\"noopener\">webu<\/a><\/strong>\u00a0finan\u010dn\u00ed spr\u00e1vy.<\/p>\n<p><em>\u201eNa\u0161\u00edm c\u00edlem je co nejv\u00edce usnadnit poplatn\u00edk\u016fm spln\u011bn\u00ed jejich da\u0148ov\u00fdch povinnost\u00ed. Chceme, aby m\u011bli v\u0161echny pot\u0159ebn\u00e9 informace a\u00a0mo\u017enost vyu\u017e\u00edt osobn\u00ed i\u00a0telefonickou pomoc,\u201c<\/em>\u00a0uvedla\u00a0<strong>Simona Hornochov\u00e1, gener\u00e1ln\u00ed \u0159editelka Finan\u010dn\u00ed spr\u00e1vy\u00a0\u010cR<\/strong>.<\/p>\n<h4>Hlavn\u00ed zm\u011bny v dan\u00edch z p\u0159\u00edjm\u016f fyzick\u00fdch osob od roku 2024<\/h4>\n<p><strong>Omezen\u00ed slevy na man\u017eela\/man\u017eelku<\/strong><\/p>\n<p>Sleva ve v\u00fd\u0161i\u00a0<strong>24\u00a0840\u00a0K\u010d<\/strong>\u00a0bude nov\u011b dostupn\u00e1 pouze p\u0159i\u00a0spln\u011bn\u00ed t\u011bchto podm\u00ednek:<\/p>\n<ul>\n<li>Man\u017eel\u00e9 mus\u00ed \u017e\u00edt ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti a\u00a0sou\u010dasn\u011b pe\u010dovat o\u00a0d\u00edt\u011b do\u00a03\u00a0let v\u011bku.<\/li>\n<li>Pouze za m\u011bs\u00edce, na jejich\u017e za\u010d\u00e1tku, tj.\u00a01.\u00a0den v\u00a0m\u011bs\u00edci, d\u00edt\u011b je\u0161t\u011b nedovr\u0161ilo v\u011bku 3\u00a0let.<\/li>\n<li>P\u0159\u00edjmy man\u017eela\/man\u017eelky nesm\u00ed p\u0159es\u00e1hnout 68\u00a0000\u00a0K\u010d ro\u010dn\u011b.<\/li>\n<\/ul>\n<p><strong>Zru\u0161en\u00ed slevy na studenta<\/strong><\/p>\n<ul>\n<li>Od roku 2024 ji\u017e nen\u00ed mo\u017en\u00e9 uplatnit slevu na\u00a0dani pro\u00a0studenty.<\/li>\n<\/ul>\n<p><strong>Zru\u0161en\u00ed tzv. \u0161kolkovn\u00e9ho<\/strong><\/p>\n<ul>\n<li>Rodi\u010de d\u011bt\u00ed v p\u0159ed\u0161koln\u00edm za\u0159\u00edzen\u00ed si ji\u017e nemohou uplatnit slevu na\u00a0dani za\u00a0um\u00edst\u011bn\u00ed d\u00edt\u011bte v\u00a0tomto za\u0159\u00edzen\u00ed.<\/li>\n<\/ul>\n<p><strong>Sn\u00ed\u017een\u00ed hranice pro 23% sazbu dan\u011b<\/strong><\/p>\n<ul>\n<li>Vy\u0161\u0161\u00ed 23% sazba dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob se nov\u011b bude vztahovat na\u00a0tu \u010d\u00e1st p\u0159\u00edjm\u016f, kter\u00e1 p\u0159evy\u0161uje 36n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy (nam\u00edsto lo\u0148sk\u00e9ho 48n\u00e1sobku).<\/li>\n<\/ul>\n<p><strong>Zm\u011bny ve zdan\u011bn\u00ed v\u00fdher z hazardn\u00edch her<\/strong><\/p>\n<ul>\n<li>Limit pro osvobozen\u00ed v\u00fdher z jednotliv\u00fdch druh\u016f hazardn\u00edch her se sni\u017euje z\u00a01\u00a0000\u00a0000\u00a0K\u010d na\u00a050\u00a0000\u00a0K\u010d za\u00a0rok.<\/li>\n<\/ul>\n<p><strong>Prodlou\u017een\u00ed zv\u00fd\u0161en\u00e9ho odpo\u010dtu dar\u016f na vybran\u00e9 \u00fa\u010dely<\/strong><\/p>\n<ul>\n<li>Zv\u00fd\u0161en\u00fd limit pro odpo\u010det dar\u016f do v\u00fd\u0161e 30\u00a0% z\u00e1kladu dan\u011b bude platit a\u017e do\u00a0konce roku 2026.<\/li>\n<\/ul>\n<p><strong>Nov\u00e9 mo\u017enosti da\u0148ov\u00fdch odpo\u010dt\u016f<\/strong><\/p>\n<ul>\n<li>Zav\u00e1d\u00ed se mo\u017enost odpo\u010dtu dlouhodob\u00e9ho investi\u010dn\u00edho produktu jako formy spo\u0159en\u00ed na\u00a0st\u00e1\u0159\u00ed.<\/li>\n<li>Nov\u011b lze ode\u010d\u00edst i poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de.<\/li>\n<\/ul>\n<p><strong>Kl\u00ed\u010dov\u00e9 term\u00edny pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dan\u00edm z\u00a0p\u0159\u00edjm\u016f za\u00a0rok 2024<\/strong><\/p>\n<ul>\n<li>Listinn\u00e1 podoba: do \u00fater\u00fd 1. dubna 2025<\/li>\n<li>Elektronick\u00e9 pod\u00e1n\u00ed: do p\u00e1tku 2. kv\u011btna 2025<\/li>\n<li>Pod\u00e1n\u00ed prost\u0159ednictv\u00edm da\u0148ov\u00e9ho poradce\/povinn\u00fd audit: do\u00a0\u00fater\u00fd 1.\u00a0\u010dervence 2025<\/li>\n<\/ul>\n<p><strong>Dal\u0161\u00ed informace<\/strong><br \/>\nPodrobnosti ke zm\u011bn\u00e1m platn\u00fdm pro zda\u0148ovac\u00ed obdob\u00ed 2024 naleznete na\u00a0<strong><a class=\"is-external\" title=\"odkaz na extern\u00ed web\" href=\"https:\/\/www.mfcr.cz\/cs\/ministerstvo\/media\/tiskove-zpravy\/2023\/prehledne-ktere-zmeny-prinese-rok-2024-nejen-pro-o-54178\" target=\"_blank\" rel=\"noopener\">webu Ministerstva financ\u00ed \u010cR<\/a><\/strong>. D\u016fle\u017eit\u00e9 informace k\u00a0dani z\u00a0p\u0159\u00edjm\u016f jsou tak\u00e9 dostupn\u00e9 na\u00a0<strong><a title=\"Da\u0148 z p\u0159\u00edjm\u016f\" href=\"https:\/\/financnisprava.gov.cz\/cs\/dane\/dane\/dan-z-prijmu\" target=\"_blank\" rel=\"noopener\">webu Finan\u010dn\u00ed spr\u00e1vy \u010cR<\/a>.<\/strong><\/p>\n<\/section>\n<p><strong>(tz-fs\u010dr)<\/strong><\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Bl\u00ed\u017e\u00ed <\/p>\n","protected":false},"author":2,"featured_media":340176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"categories":[87],"tags":[],"jetpack_featured_media_url":"https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2025\/03\/17\/ram-fs.jpg","_links":{"self":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/340175"}],"collection":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=340175"}],"version-history":[{"count":1,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/340175\/revisions"}],"predecessor-version":[{"id":340177,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/340175\/revisions\/340177"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/media\/340176"}],"wp:attachment":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=340175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=340175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=340175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}