{"id":2765,"date":"2025-05-19T12:20:37","date_gmt":"2025-05-19T10:20:37","guid":{"rendered":"https:\/\/e-prumysl.cz\/?p=2765"},"modified":"2025-05-19T12:20:37","modified_gmt":"2025-05-19T10:20:37","slug":"usetrete-na-danich-i-po-konsolidacnim-balicku-jake-odpocty-je-mozne-uplatnit","status":"publish","type":"post","link":"https:\/\/www.e-prumysl.cz\/?p=2765","title":{"rendered":"U\u0161et\u0159ete na dan\u00edch i po konsolida\u010dn\u00edm bal\u00ed\u010dku. Jak\u00e9 odpo\u010dty je mo\u017en\u00e9 uplatnit?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Konsolida\u010dn\u00ed bal\u00ed\u010dek p\u0159inesl v\u00fdrazn\u00e9 zm\u011bny v&nbsp;oblasti da\u0148ov\u00fdch odpo\u010dt\u016f. N\u011bkter\u00e9 \u00falevy jsou zru\u0161en\u00e9, jin\u00e9 omezen\u00e9 nebo maj\u00ed upraveny podm\u00ednky. Jak\u00e9 v\u00fdhody budete moci uplatnit po skon\u010den\u00ed roku 2025? Shrnujeme aktu\u00e1ln\u00ed pravidla.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Konsolida\u010dn\u00ed bal\u00ed\u010dek a da\u0148ov\u00e9 odpo\u010dty v&nbsp;roce 2025<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud finan\u010dn\u011b p\u0159isp\u011bjete na humanit\u00e1rn\u00ed \u00fa\u010dely nebo d\u00e1te dar neziskov\u00e9 organizaci, m\u00e1te n\u00e1rok na sn\u00ed\u017een\u00ed da\u0148ov\u00e9ho z\u00e1kladu. To je v\u0161eobecn\u011b zn\u00e1mo. M\u00e9n\u011b zn\u00e1m\u00e1 je skute\u010dnost, \u017ee \u0159ada odpo\u010dt\u016f, kter\u00e9 mohly b\u00fdt pou\u017eity v&nbsp;da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed pro sn\u00ed\u017een\u00ed dan\u00ed, byly zru\u0161eny vl\u00e1dn\u00edm konsolida\u010dn\u00edm bal\u00ed\u010dkem. N\u011bkter\u00e9 odpo\u010dty bylo mo\u017en\u00e9 uplatnit za rok 2024 naposledy nebo mohly b\u00fdt pou\u017eity dle nov\u00e9 legislativn\u00ed \u00fapravy, jin\u00e9 byly zru\u0161eny \u00fapln\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kter\u00e9 odpo\u010dty z\u016fst\u00e1vaj\u00ed v&nbsp;platnosti a s&nbsp;\u010d\u00edm m\u016f\u017eete po\u010d\u00edtat pro rok 2025? Zn\u00e1me odpov\u011bdi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zru\u0161en\u00e9 slevy a odpo\u010dty:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sleva na studenta.<\/li>\n\n\n\n<li>Omezen\u00ed slevy na man\u017eelku, man\u017eela.<\/li>\n\n\n\n<li>\u0160kolkovn\u00e9.<\/li>\n\n\n\n<li>\u010clensk\u00e9 odborov\u00e9 p\u0159\u00edsp\u011bvky.<\/li>\n\n\n\n<li>P\u0159\u00edsp\u011bvky na \u00fahradu dal\u0161\u00edho vzd\u011bl\u00e1v\u00e1n\u00ed.<\/li>\n<\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">Uplatn\u011bn\u00ed dar\u016f a \u00farok\u016f<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b mohou uplatnit zam\u011bstnanci i OSV\u010c. Sn\u00ed\u017eit da\u0148ov\u00fd z\u00e1klad je mo\u017en\u00e9 s&nbsp;uplatn\u011bn\u00edm odpo\u010dt\u016f na dary, kter\u00e9 jsou poskytnuty na ve\u0159ejn\u011b prosp\u011b\u0161n\u00e9 \u00fa\u010dely. Od da\u0148ov\u00e9ho z\u00e1kladu je tak\u00e9 mo\u017en\u00e9 ode\u010d\u00edst \u00faroky z&nbsp;hypote\u010dn\u00edch \u00fav\u011br\u016f a p\u0159\u00edsp\u011bvk\u016f na stavebn\u00ed spo\u0159en\u00ed. Odpo\u010det lze uplatnit tak\u00e9 p\u0159i hrazen\u00ed penzijn\u00edho a \u017eivotn\u00edho poji\u0161t\u011bn\u00ed. Podrobn\u011b jsou odpo\u010dty rozeps\u00e1ny v&nbsp;\u0159ad\u011b text\u016f. Jestli <a href=\"https:\/\/www.zoxo.cz\/umite-setrit-na-danich\">um\u00edte \u0161et\u0159it na dan\u00edch<\/a>, zn\u00e1te minim\u00e1ln\u011b z\u00e1kladn\u00ed pravidla pro uplatn\u011bn\u00ed odpo\u010dt\u016f. Poj\u010fme je shrnout.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">\u00daroky z&nbsp;\u00fa\u010delov\u00fdch \u00fav\u011br\u016f<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u0159\u00edzen\u00ed domu k&nbsp;vlastn\u00edmu bydlen\u00ed, rekonstrukce, stavba a jin\u00e9 \u00fa\u010dely, kter\u00e9 souvis\u00ed s&nbsp;vlastn\u00edm bydlen\u00edm, lze financovat hypote\u010dn\u00edm \u00fav\u011brem nebo \u00fav\u011brem ze stavebn\u00edho spo\u0159en\u00ed. Sou\u010dasn\u011b je mo\u017en\u00e9 zaplacen\u00e9 \u00faroky ode\u010d\u00edst z&nbsp;da\u0148ov\u00e9ho z\u00e1kladu p\u0159i pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nebo p\u0159i ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od da\u0148ov\u00e9ho z\u00e1kladu je mo\u017en\u00e9 ode\u010d\u00edst a\u017e 150&nbsp;000 K\u010d, jako podklad slou\u017e\u00ed potvrzen\u00ed o zaplacen\u00fdch \u00faroc\u00edch vydan\u00e9 bankou nebo stavebn\u00ed spo\u0159itelnou.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Odpo\u010det na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Omezen\u00ed odpo\u010dt\u016f se dotklo penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed. Produkt je podporov\u00e1n st\u00e1tem u\u017e p\u0159i vkladech, proto nebude mo\u017en\u00e9 uplatnit dal\u0161\u00ed zv\u00fdhodn\u011bn\u00ed v&nbsp;da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed. Uplatnit bude mo\u017en\u00e9 jen \u010d\u00e1stky, kter\u00e9 p\u0159evy\u0161uj\u00ed vklad 1&nbsp;700 K\u010d m\u011bs\u00ed\u010dn\u011b. U \u017eivotn\u00edho poji\u0161t\u011bn\u00ed nebo dlouhodob\u00e9ho investi\u010dn\u00edho produktu je mo\u017en\u00e9 sn\u00ed\u017eit da\u0148ov\u00fd z\u00e1klad o pravideln\u00e9 platby. O pravideln\u00e9 platby se da\u0148ov\u00fd z\u00e1klad sni\u017euje tak\u00e9 v&nbsp;p\u0159\u00edpad\u011b dlouhodob\u00e9ho investi\u010dn\u00edho produktu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Celkem lze ode\u010d\u00edst z&nbsp;da\u0148ov\u00e9ho z\u00e1kladu 48&nbsp;000 K\u010d. V&nbsp;\u010d\u00e1stce m\u016f\u017ee b\u00fdt jeden produkt nebo sou\u010det produkt\u016f (penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed, dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed, \u017eivotn\u00ed poji\u0161t\u011bn\u00ed, dlouhodob\u00fd investi\u010dn\u00ed produkt).<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Odpo\u010det dar\u016f<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Hodnotu daru je mo\u017en\u00e9 ode\u010d\u00edst jen v&nbsp;p\u0159\u00edpad\u011b, \u017ee byl poskytnut na ve\u0159ejn\u011b prosp\u011b\u0161n\u00e9 \u00fa\u010dely. U fyzick\u00fdch osob plat\u00ed, \u017ee hodnota daru mus\u00ed \u010dinit alespo\u0148 1&nbsp;000 K\u010d nebo p\u0159es\u00e1hnout 2 % ze z\u00e1kladu dan\u011b. Dary je mo\u017en\u00e9 uplatnit do 30 % z\u00e1kladu dan\u011b (limit plat\u00ed do konce roku 2026). Poskytnut\u00ed daru se dokl\u00e1d\u00e1 darovac\u00ed smlouvou.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Za dar se pova\u017euje tak\u00e9 darov\u00e1n\u00ed krve. Ka\u017ed\u00fd odb\u011br se oce\u0148uje \u010d\u00e1stkou 3&nbsp;000 K\u010d. D\u00e1rci kostn\u00ed d\u0159en\u011b a kmenov\u00fdch bun\u011bk mohou od da\u0148ov\u00e9ho z\u00e1kladu ode\u010d\u00edst 20&nbsp;000 K\u010d.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Da\u0148ov\u00fd bonus<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Od roku 2024 se vypl\u00e1c\u00ed bez limitu da\u0148ov\u00fd bonus na d\u011bti. Pro z\u00edsk\u00e1n\u00ed da\u0148ov\u00e9ho bonusu je t\u0159eba dolo\u017eit p\u0159\u00edjmy minim\u00e1ln\u011b ve v\u00fd\u0161i \u0161estin\u00e1sobku minim\u00e1ln\u00ed mzdy. To bude p\u0159edstavovat ro\u010dn\u00ed p\u0159\u00edjem p\u0159ibli\u017en\u011b nad 125 tis\u00edc korun. Bonus je vypl\u00e1cen jako podpora pro rodiny s&nbsp;d\u011btmi. O p\u0159eplatek v&nbsp;podob\u011b bonusu se \u017e\u00e1d\u00e1 p\u0159i vypln\u011bn\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a finan\u010dn\u00ed \u00fa\u0159ad jej vypl\u00e1c\u00ed na bankovn\u00ed \u00fa\u010det.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jako da\u0148ovou slevu, po vy\u010d\u00edslen\u00ed dan\u011b, je mo\u017en\u00e9 uplatnit z\u00e1kladn\u00ed slevu na poplatn\u00edka, slevu na vy\u017eivovan\u00e9 d\u00edt\u011b, slevu na vy\u017eivovanou man\u017eelku nebo slevu na zastavenou exekuci. Slevy jsou vy\u0161\u0161\u00ed pro zdravotn\u011b posti\u017een\u00e9 nebo p\u0159i zam\u011bstn\u00e1v\u00e1n\u00ed zdravotn\u011b posti\u017een\u00fdch osob.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Konsolida\u010dn\u00ed bal\u00ed\u010dek p\u0159inesl v\u00fdrazn\u00e9 zm\u011bny v&nbsp;oblasti da\u0148ov\u00fdch odpo\u010dt\u016f. N\u011bkter\u00e9 \u00falevy jsou zru\u0161en\u00e9, jin\u00e9 omezen\u00e9 nebo maj\u00ed upraveny podm\u00ednky. Jak\u00e9 v\u00fdhody budete moci uplatnit po skon\u010den\u00ed roku 2025? Shrnujeme aktu\u00e1ln\u00ed pravidla. Konsolida\u010dn\u00ed bal\u00ed\u010dek a da\u0148ov\u00e9 odpo\u010dty v&nbsp;roce 2025 Pokud finan\u010dn\u011b p\u0159isp\u011bjete na humanit\u00e1rn\u00ed \u00fa\u010dely nebo d\u00e1te dar neziskov\u00e9 organizaci, m\u00e1te n\u00e1rok na sn\u00ed\u017een\u00ed da\u0148ov\u00e9ho z\u00e1kladu. To [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2766,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[789],"tags":[],"class_list":["post-2765","post","type-post","status-publish","format-standard","has-post-thumbnail","category-finance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>U\u0161et\u0159ete na dan\u00edch i po konsolida\u010dn\u00edm bal\u00ed\u010dku. Jak\u00e9 odpo\u010dty je mo\u017en\u00e9 uplatnit? - e Pr\u016fmysl<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.e-prumysl.cz\/?p=2765\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"U\u0161et\u0159ete na dan\u00edch i po konsolida\u010dn\u00edm bal\u00ed\u010dku. Jak\u00e9 odpo\u010dty je mo\u017en\u00e9 uplatnit? - e Pr\u016fmysl\" \/>\n<meta property=\"og:description\" content=\"Konsolida\u010dn\u00ed bal\u00ed\u010dek p\u0159inesl v\u00fdrazn\u00e9 zm\u011bny v&nbsp;oblasti da\u0148ov\u00fdch odpo\u010dt\u016f. N\u011bkter\u00e9 \u00falevy jsou zru\u0161en\u00e9, jin\u00e9 omezen\u00e9 nebo maj\u00ed upraveny podm\u00ednky. Jak\u00e9 v\u00fdhody budete moci uplatnit po skon\u010den\u00ed roku 2025? Shrnujeme aktu\u00e1ln\u00ed pravidla. Konsolida\u010dn\u00ed bal\u00ed\u010dek a da\u0148ov\u00e9 odpo\u010dty v&nbsp;roce 2025 Pokud finan\u010dn\u011b p\u0159isp\u011bjete na humanit\u00e1rn\u00ed \u00fa\u010dely nebo d\u00e1te dar neziskov\u00e9 organizaci, m\u00e1te n\u00e1rok na sn\u00ed\u017een\u00ed da\u0148ov\u00e9ho z\u00e1kladu. To [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-prumysl.cz\/?p=2765\" \/>\n<meta property=\"og:site_name\" content=\"e Pr\u016fmysl\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-19T10:20:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-prumysl.cz\/wp-content\/uploads\/2025\/05\/money-256294_960_720.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"960\" \/>\n\t<meta property=\"og:image:height\" content=\"640\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ing.\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ing.\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.e-prumysl.cz\\\/?p=2765#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-prumysl.cz\\\/?p=2765\"},\"author\":{\"name\":\"Ing.\",\"@id\":\"https:\\\/\\\/e-prumysl.cz\\\/#\\\/schema\\\/person\\\/05954951568c65068bf6313f9feb0d4c\"},\"headline\":\"U\u0161et\u0159ete na dan\u00edch i po konsolida\u010dn\u00edm bal\u00ed\u010dku. 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