{"id":342130,"date":"2025-04-09T12:37:09","date_gmt":"2025-04-09T11:37:09","guid":{"rendered":"https:\/\/zakrasnejsivimperk.cz\/?p=342130"},"modified":"2025-04-09T12:37:09","modified_gmt":"2025-04-09T11:37:09","slug":"financni-sprava-nezapomente-na-nova-pravidla-pro-zdanovani-prijmu-ze-sazeni-a-loterie-jak-spravne-uvest-vyhry-v-danovem-priznani-za-rok-2024","status":"publish","type":"post","link":"https:\/\/zakrasnejsivimperk.cz\/?p=342130","title":{"rendered":"FINAN\u010cN\u00cd SPR\u00c1VA: Nezapome\u0148te na nov\u00e1 pravidla pro zda\u0148ov\u00e1n\u00ed p\u0159\u00edjm\u016f ze s\u00e1zen\u00ed a loterie. Jak spr\u00e1vn\u011b uv\u00e9st v\u00fdhry v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2024?"},"content":{"rendered":"

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Od roku 2024 se v z\u00e1kon\u011b o dan\u00edch z p\u0159\u00edjm\u016f zm\u011bnila pravidla pro zdan\u011bn\u00ed v\u00fdher z hazardn\u00edch her. Nov\u011b se stanovuje ro\u010dn\u00ed limit pro osvobozen\u00ed od dan\u011b ve v\u00fd\u0161i 50 000 korun, a to u loteri\u00ed a tombol za ka\u017edou v\u00fdhru a pro ostatn\u00ed druhy her jako ro\u010dn\u00ed limit. Pokud tedy u jednotliv\u00e9ho druhu hazardn\u00ed hry v\u00fdhra nebo celkov\u00fd rozd\u00edl mezi vklady a v\u00fdhrami za zda\u0148ovac\u00ed obdob\u00ed p\u0159es\u00e1hly 50 000 korun, tento p\u0159\u00edjem podl\u00e9h\u00e1 dani.<\/h6>\n<\/div>\n
Jak se v\u00fdhry zda\u0148uj\u00ed?<\/strong><\/p>\n
    \n
  1. Loterie a tomboly<\/strong>\n
      \n
    • Pokud v\u00fdhra p\u0159es\u00e1hne 50 000 korun, provozovatel automaticky sraz\u00ed\u00a015% da\u0148<\/strong>\u00a0u\u017e p\u0159i v\u00fdplat\u011b.<\/li>\n
    • V\u00fdherce u\u017e nic dal\u0161\u00edho ne\u0159e\u0161\u00ed a \u010d\u00e1stku neuv\u00e1d\u00ed do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ul>\n

      P\u0159\u00edklady:\u00a0<\/strong><\/p>\n

        \n
      • Vyhrajete 80 000 korun v loterii. P\u0159i v\u00fdplat\u011b v\u00e1m bude z \u010d\u00e1stky 80 000 korun sra\u017eena 15% sr\u00e1\u017ekov\u00e1 da\u0148, tedy 12 000 korun. Obdr\u017e\u00edte tedy 68 000 korun \u201e\u010dist\u00e9ho\u201c.<\/li>\n
      • Vyhrajete v tombole z\u00e1jezd v hodnot\u011b 60 000 K\u010d. Provozovatel tomboly nav\u00fd\u0161\u00ed v\u00fdhru o 15% sr\u00e1\u017ekovou da\u0148, tj. celkov\u00e1 hodnota v\u00fdhry bude 70 588 korun. Z t\u00e9 provozovatel ode\u010dte a sv\u00e9mu spr\u00e1vci dan\u011b odvede sr\u00e1\u017ekovou da\u0148 ve v\u00fd\u0161i 10 588 korun. V\u00e1m jako v\u00fdherci z\u016fst\u00e1v\u00e1 z\u00e1jezd v hodnot\u011b 60 000 korun.<\/li>\n<\/ul>\n<\/li>\n
      • Ostatn\u00ed hazardn\u00ed hry (s\u00e1zky, automaty, \u017eiv\u00e9 hry, turnaje apod.)<\/strong>\n
          \n
        • V t\u011bchto p\u0159\u00edpadech se posuzuje\u00a0rozd\u00edl mezi celkov\u00fdmi vklady a v\u00fdhrami samostatn\u011b pro ka\u017ed\u00fd typ hry za cel\u00fd rok.<\/strong><\/li>\n
        • Pokud tento rozd\u00edl u jednotliv\u00e9ho druhu hry za rok p\u0159es\u00e1hne 50 000 korun, v\u00fdherce mus\u00ed tento p\u0159\u00edjem\u00a0uv\u00e9st v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed a ve lh\u016ft\u011b pro jeho pod\u00e1n\u00ed tak\u00e9 uhradit da\u0148.<\/strong><\/li>\n<\/ul>\n

          P\u0159\u00edklady:<\/strong><\/p>\n

            \n
          • B\u011bhem roku 2024 jste vlo\u017eili do\u00a0kurzov\u00fdch s\u00e1zek\u00a0<\/strong>celkem 70 000 korun a vyhr\u00e1li jste celkem 130 000 korun. Celkov\u00fd rozd\u00edl u tohoto druhu hry je\u00a060 000 korun,<\/strong>\u00a0tedy o 10 000 korun v\u00edce, ne\u017e je limit pro osvobozen\u00ed. P\u0159\u00edjem mus\u00ed b\u00fdt uveden v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed a zdan\u011bn.<\/li>\n
          • B\u011bhem roku 2024 jste tak\u00e9 vyhr\u00e1li\u00a0v rulet\u011b (tzv. \u017eiv\u00e1 hra)\u00a0<\/strong>180 000 korun. Vklad do hry \u010dinil 150 000 korun. Rozd\u00edl u tohoto druhu hry je\u00a030 000 korun<\/strong>, tedy o 20 000 korun m\u00e9n\u011b, ne\u017e je limit pro osvobozen\u00ed p\u0159\u00edjmu. V\u00e1\u0161 p\u0159\u00edjem z rulety je osvobozen od dan\u011b z p\u0159\u00edjm\u016f a neuv\u00e1d\u00ed se v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

            Jak zjistit, zda mus\u00edte da\u0148 p\u0159iznat?<\/strong><\/p>\n

              \n
            • Online hran\u00ed:<\/strong>\u00a0po\u017e\u00e1dejte provozovatele hazardn\u00edch her o\u00a0v\u00fdpis z u\u017eivatelsk\u00e9ho \u00fa\u010dtu<\/strong>, kter\u00fd obsahuje p\u0159ehled vklad\u016f a v\u00fdher za dan\u00fd rok.<\/li>\n
            • Kamenn\u00e9 provozovny:<\/strong>\u00a0doporu\u010dujeme si v\u00e9st vlastn\u00ed z\u00e1znamy o s\u00e1zk\u00e1ch a v\u00fdhr\u00e1ch.<\/li>\n<\/ul>\n

              Co mus\u00edm ud\u011blat, pokud je pot\u0159eba v\u00fdhry zdanit?<\/strong><\/p>\n

                \n
              1. Spo\u010d\u00edtejte si rozd\u00edl mezi v\u00fdhrami a vklady za rok 2024.<\/strong><\/li>\n
              2. Pokud rozd\u00edl u jednotliv\u00e9ho druhu hry p\u0159es\u00e1hne 50 000 korun, uve\u010fte celkovou \u010d\u00e1stku v\u00fdher a vlo\u017een\u00fdch vklad\u016f za kalend\u00e1\u0159n\u00ed rok do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/strong><\/li>\n
              3. Podejte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>:\n
                  \n
                • \u00a0 \u00a0 Do\u00a01. dubna 2025<\/strong>\u00a0(v listinn\u00e9 podob\u011b, pokud nem\u00e1te ze z\u00e1kona povinnost pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed elektronicky).<\/li>\n
                • \u00a0 \u00a0 Do\u00a02. kv\u011btna 2025\u00a0<\/strong>(elektronicky).<\/li>\n
                • \u00a0 \u00a0 Do\u00a01. \u010dervence 2025<\/strong>\u00a0(p\u0159i pod\u00e1n\u00ed da\u0148ov\u00fdm poradcem).<\/li>\n<\/ul>\n<\/li>\n
                • Uhra\u010fte p\u0159\u00edslu\u0161nou da\u0148\u00a0<\/strong>ve stejn\u00fdch lh\u016ft\u00e1ch.<\/strong><\/li>\n<\/ol>\n

                  Tato pravidla se posuzuj\u00ed pro ka\u017ed\u00fd druh hazardn\u00ed hry zvl\u00e1\u0161\u0165, tak\u017ee pokud hrajete v\u00edce druh\u016f her, je pot\u0159eba v\u00fdhry a vklady posuzovat odd\u011blen\u011b.<\/strong><\/p>\n

                  V\u00fdhry z loteri\u00ed a tombol maj\u00ed specifick\u00fd re\u017eim, podl\u00e9haj\u00ed toti\u017e zdan\u011bn\u00ed sr\u00e1\u017ekovou dan\u00ed, a proto se u nich posuzuje ka\u017ed\u00e1 v\u00fdhra samostatn\u011b. V tomto p\u0159\u00edpad\u011b da\u0148 sraz\u00ed a odvede provozovatel.<\/strong><\/p>\n<\/section>\n

                  (tz-fs\u010dr)<\/strong><\/p>\n

                  \n

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

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