{"id":8040,"date":"2024-04-01T12:59:00","date_gmt":"2024-04-01T12:59:00","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=8040"},"modified":"2024-04-10T13:06:48","modified_gmt":"2024-04-10T13:06:48","slug":"danove-zvyhodneni-na-deti-v-roce-2024-v-otazkach-a-odpovedich","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2024\/04\/01\/danove-zvyhodneni-na-deti-v-roce-2024-v-otazkach-a-odpovedich\/","title":{"rendered":"Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti v roce 2024 v ot\u00e1zk\u00e1ch a odpov\u011bd\u00edch"},"content":{"rendered":"\n

V n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku v\u00e1m zodpov\u00edme nej\u010dast\u011bj\u0161\u00ed dotazy t\u00fdkaj\u00edc\u00ed se n\u00e1roku na da\u0148ov\u00e9 \u00falevy pro vy\u017eivovan\u00e9 d\u011bti v roce 2024.<\/p>\n\n\n\n

V roce 2024 z\u016fst\u00e1v\u00e1 v\u00fd\u0161e da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed beze zm\u011bn<\/strong>:<\/p>\n\n\n\n

Po\u010det d\u011bt\u00ed<\/strong><\/td>Ro\u010dn\u00ed v\u00fd\u0161e v K\u010d<\/strong><\/td>M\u011bs\u00ed\u010dn\u00ed v\u00fd\u0161e v K\u010d<\/strong><\/td><\/tr>
Jedno d\u00edt\u011b<\/td>15 204<\/td>1 267<\/td><\/tr>
Druh\u00e9 d\u00edt\u011b<\/td>22 320<\/td>1 860<\/td><\/tr>
T\u0159et\u00ed a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b<\/td>27 840<\/td>2 320<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
Dotaz \u010d. 1<\/strong><\/h5>\n\n\n\n

Za jak\u00fdch podm\u00ednek mohu uplatnit m\u011bs\u00ed\u010dn\u00ed da\u0148ov\u00fd bonus v roce 2024?<\/strong><\/p>\n\n\n\n

M\u011bs\u00ed\u010dn\u00ed da\u0148ov\u00fd bonus lze vyplatit, pokud \u00fahrn p\u0159\u00edjm\u016f podle \u00a7 6 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f za p\u0159\u00edslu\u0161n\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc dosahuje u poplatn\u00edka alespo\u0148 poloviny minim\u00e1ln\u00ed mzdy (tj. pro rok 2024 \u010d\u00e1stka ve v\u00fd\u0161i 9 450 K\u010d). Do t\u011bchto p\u0159\u00edjm\u016f se nezahrnuj\u00ed p\u0159\u00edjmy od dan\u011b osvobozen\u00e9 a p\u0159\u00edjmy, z nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b. Minim\u00e1ln\u00ed \u010d\u00e1stka pro v\u00fdplatu m\u011bs\u00ed\u010dn\u00edho da\u0148ov\u00e9ho bonusu mus\u00ed \u010dinit alespo\u0148 50 K\u010d.<\/p>\n\n\n\n

Dotaz \u010d. 2<\/strong><\/h5>\n\n\n\n

Mzdov\u00e1 \u00fa\u010detn\u00ed po mn\u011b ka\u017ed\u00fd rok po\u017eaduje p\u0159edlo\u017een\u00ed nov\u00e9ho Potvrzen\u00ed zam\u011bstnavatele druh\u00e9ho z poplatn\u00edk\u016f pro uplatn\u011bn\u00ed n\u00e1roku na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed. Je to spr\u00e1vn\u00fd postup?<\/strong><\/p>\n\n\n\n

Z\u00e1le\u017e\u00ed na konkr\u00e9tn\u00edch okolnostech. Potvrzen\u00ed zam\u011bstnavatele druh\u00e9ho z poplatn\u00edk\u016f \u2013 Tiskopis MFin 5556<\/em> \u2013 je platn\u00e9 do doby, dokud nedojde ke zm\u011bn\u011b skute\u010dnost\u00ed rozhodn\u00fdch pro poskytnut\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed. Nedojde-li tedy ke zm\u011bn\u011b skute\u010dnost\u00ed rozhodn\u00fdch pro poskytnut\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed, nemus\u00ed b\u00fdt ka\u017ed\u00fd rok p\u0159edkl\u00e1d\u00e1no nov\u00e9 potvrzen\u00ed.<\/p>\n\n\n\n

Dotaz \u010d. 3<\/strong><\/h5>\n\n\n\n

S p\u0159\u00edtelem ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti vychov\u00e1v\u00e1m (a vy\u017eivuji) jeho d\u00edt\u011b z p\u0159edchoz\u00edho vztahu, mohu uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b?<\/strong><\/p>\n\n\n\n

Za vy\u017eivovan\u00e9 d\u00edt\u011b poplatn\u00edka se, pro \u00fa\u010dely z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f, pova\u017euje d\u00edt\u011b vlastn\u00ed, osvojenec, d\u00edt\u011b v p\u00e9\u010di, kter\u00e1 nahrazuje p\u00e9\u010di rodi\u010d\u016f, d\u00edt\u011b, kter\u00e9 p\u0159estalo b\u00fdt u tohoto poplatn\u00edka z d\u016fvodu nabyt\u00ed pln\u00e9 sv\u00e9pr\u00e1vnosti nebo zletilosti v p\u011bstounsk\u00e9 p\u00e9\u010di, d\u00edt\u011b druh\u00e9ho z man\u017eel\u016f, vlastn\u00ed vnuk nebo vnuk druh\u00e9ho z man\u017eel\u016f, pokud jeho rodi\u010de nemaj\u00ed dostate\u010dn\u00e9 p\u0159\u00edjmy, z nich\u017e by mohli da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplatnit.<\/p>\n\n\n\n

Za vy\u017eivovan\u00e9 d\u00edt\u011b poplatn\u00edka se dle z\u00e1kona o dan\u00edch p\u0159\u00edjm\u016f nepova\u017euje d\u00edt\u011b druha\/dru\u017eky, by\u0165 \u017eije s d\u00edt\u011btem ve spole\u010dn\u00e9 dom\u00e1cnosti. Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b druha (\u201enesezdan\u00e9 sou\u017eit\u00ed\u201c) uplatnit nelze.<\/p>\n\n\n\n

Vymezen\u00ed vy\u017eivovan\u00e9ho d\u00edt\u011bte<\/strong><\/h3>\n\n\n\n

Za vy\u017eivovan\u00e9 d\u00edt\u011b se podle z\u00e1kona pova\u017euje:<\/strong><\/p>\n\n\n\n

  • d\u00edt\u011b vlastn\u00ed,<\/li>
  • osvojenec,<\/li>
  • d\u00edt\u011b v p\u00e9\u010di, kter\u00e1 nahrazuje p\u00e9\u010di rodi\u010d\u016f,<\/li>
  • d\u00edt\u011b, kter\u00e9 nabylo pln\u00e9 sv\u00e9pr\u00e1vnosti nebo zletilosti v p\u011bstounsk\u00e9 p\u00e9\u010di,<\/li>
  • d\u00edt\u011b druh\u00e9ho z man\u017eel\u016f,<\/li>
  • vlastn\u00ed vnuk nebo vnuk druh\u00e9ho z man\u017eel\u016f, pokud jeho rodi\u010de nemaj\u00ed dostate\u010dn\u00e9 p\u0159\u00edjmy, z nich\u017e by mohli da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplatnit.<\/li><\/ul>\n\n\n\n

    Z\u00e1kon tak\u00e9 \u0159\u00edk\u00e1, \u017ee se mus\u00ed jednat o d\u00edt\u011b, kter\u00e9 je:<\/strong><\/p>\n\n\n\n

    • nezletil\u00e9,<\/li>
    • zletil\u00e9 a\u017e do dovr\u0161en\u00ed v\u011bku 26 let<\/strong>, jestli\u017ee mu nen\u00ed p\u0159izn\u00e1n invalidn\u00ed d\u016fchod pro invaliditu t\u0159et\u00edho stupn\u011b a
      • soustavn\u011b se p\u0159ipravuje na budouc\u00ed povol\u00e1n\u00ed (= studuje),<\/li>
      • nem\u016f\u017ee se soustavn\u011b p\u0159ipravovat na budouc\u00ed povol\u00e1n\u00ed nebo vykon\u00e1vat v\u00fdd\u011ble\u010dnou \u010dinnost z d\u016fvodu nemoci nebo \u00farazu,<\/li>
      • z d\u016fvodu dlouhodob\u011b nep\u0159\u00edzniv\u00e9ho zdravotn\u00edho stavu nem\u016f\u017ee vykon\u00e1vat soustavnou v\u00fdd\u011ble\u010dnou \u010dinnost.<\/li><\/ul><\/li><\/ul>\n\n\n\n

        Zdroj: Finan\u010dn\u00ed spr\u00e1va <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

        Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti v roce 2024 v ot\u00e1zk\u00e1ch a odpov\u011bd\u00edch<\/p>\n

        V \u010dl\u00e1nku v\u00e1m zodpov\u00edme nej\u010dast\u011bj\u0161\u00ed dotazy t\u00fdkaj\u00edc\u00ed se n\u00e1roku na da\u0148ov\u00e9 \u00falevy pro vy\u017eivovan\u00e9 d\u011bti v roce 2024.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[365],"tags":[],"class_list":["post-8040","post","type-post","status-publish","format-standard","hentry","category-clanky"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/8040","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/comments?post=8040"}],"version-history":[{"count":2,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/8040\/revisions"}],"predecessor-version":[{"id":8046,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/8040\/revisions\/8046"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=8040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=8040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=8040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}