{"id":1373,"date":"2021-07-01T08:32:10","date_gmt":"2021-07-01T08:32:10","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?post_type=lsvr_faq&#038;p=1373"},"modified":"2021-07-20T14:35:19","modified_gmt":"2021-07-20T14:35:19","slug":"danovy-bonus-2021-podminky-uplatneni","status":"publish","type":"lsvr_faq","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/faq\/danovy-bonus-2021-podminky-uplatneni\/","title":{"rendered":"Da\u0148ov\u00fd bonus 2021 &#8211; podm\u00ednky uplatn\u011bn\u00ed"},"content":{"rendered":"<p>Novelou \u010d.\u00a0609\/2020 Sb. byl novelizov\u00e1n z\u00e1kon o\u00a0dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen\u00a0\u201eZDP\u201c). Jednou z\u00a0mnoha zm\u011bn bylo <strong>zru\u0161en\u00ed limitu pro \u010derp\u00e1n\u00ed da\u0148ov\u00e9ho bonusu.\u00a0<\/strong>V\u0161echny slevy na dani je mo\u017en\u00e9 uplatit do v\u00fd\u0161e vypo\u010dten\u00e9 dan\u011b. Av\u0161ak <strong>da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed<\/strong> na vy\u017eivovan\u00e9 d\u00edt\u011b je mo\u017en\u00e9 <strong>uplatnit do m\u00ednusu<\/strong>. A tato <strong>m\u00ednusov\u00e1 \u010d\u00e1stka se naz\u00fdv\u00e1 da\u0148ov\u00fdm bonusem<\/strong> a da\u0148ov\u00e9mu poplatn\u00edkovi se vypl\u00e1c\u00ed jako p\u0159eplatek dan\u011b.<\/p>\n<p><strong>Podm\u00ednky pro uplatn\u011bn\u00ed da\u0148ov\u00e9ho bonusu:<\/strong><\/p>\n<ul class=\"article\">\n<li>da\u0148ov\u00fd bonus m\u016f\u017ee \u010derpat poplatn\u00edk, kter\u00fd m\u011bl ve zda\u0148ovac\u00edm obdob\u00ed p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti nebo podnik\u00e1n\u00ed, a to <strong>ve v\u00fd\u0161i alespo\u0148 6n\u00e1sobku minim\u00e1ln\u00ed mzdy<\/strong> (nem\u016f\u017ee ho v\u0161ak \u010derpat poplatn\u00edk, kter\u00fd m\u00e1 pouze p\u0159\u00edjmy z pron\u00e1jmu nebo ostatn\u00ed p\u0159\u00edjmy)<\/li>\n<li><strong>Da\u0148ov\u00fd bonus je mo\u017en\u00e9 uplatnit, pokud jeho v\u00fd\u0161e \u010din\u00ed alespo\u0148 50 K\u010d<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Novelou \u010d.\u00a0609\/2020 Sb. byl novelizov\u00e1n z\u00e1kon o\u00a0dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen\u00a0\u201eZDP\u201c). Jednou z\u00a0mnoha zm\u011bn bylo zru\u0161en\u00ed limitu pro \u010derp\u00e1n\u00ed da\u0148ov\u00e9ho bonusu.\u00a0V\u0161echny slevy na dani je mo\u017en\u00e9 uplatit do v\u00fd\u0161e vypo\u010dten\u00e9 dan\u011b. Av\u0161ak da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b je mo\u017en\u00e9 uplatnit do m\u00ednusu. A tato m\u00ednusov\u00e1 \u010d\u00e1stka se naz\u00fdv\u00e1 da\u0148ov\u00fdm bonusem a da\u0148ov\u00e9mu poplatn\u00edkovi se vypl\u00e1c\u00ed jako [&hellip;]<\/p>\n","protected":false},"author":3,"template":"","meta":{"footnotes":""},"lsvr_faq_cat":[41],"lsvr_faq_tag":[253,254],"class_list":["post-1373","lsvr_faq","type-lsvr_faq","status-publish","hentry","lsvr_faq_cat-nejcastejsi-dotazy","lsvr_faq_tag-danovy-bonus","lsvr_faq_tag-uplatneni-danoveho-bonusu"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_faq\/1373","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_faq"}],"about":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/types\/lsvr_faq"}],"author":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/users\/3"}],"version-history":[{"count":2,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_faq\/1373\/revisions"}],"predecessor-version":[{"id":1376,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_faq\/1373\/revisions\/1376"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=1373"}],"wp:term":[{"taxonomy":"lsvr_faq_cat","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_faq_cat?post=1373"},{"taxonomy":"lsvr_faq_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_faq_tag?post=1373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}