{"id":3847,"date":"2015-01-31T22:26:43","date_gmt":"2015-01-31T22:26:43","guid":{"rendered":"https:\/\/www.volawyers.com\/zmeny-v-danich-ve-spanelsku-pro-rok-2015\/"},"modified":"2015-01-31T22:26:43","modified_gmt":"2015-01-31T22:26:43","slug":"zmeny-v-danich-ve-spanelsku-pro-rok-2015","status":"publish","type":"post","link":"https:\/\/www.volawyers.com\/cs\/zmeny-v-danich-ve-spanelsku-pro-rok-2015\/","title":{"rendered":"Zm\u011bny v dan\u00edch ve \u0160pan\u011blsku pro rok 2015"},"content":{"rendered":"

\"taxV\u00a0tomto \u010dl\u00e1nku se budeme v\u011bnovat novink\u00e1m v\u00a0dan\u00edch pro rok 2015 t\u00fdkaj\u00edc\u00edch se dan\u011b z\u00a0p\u0159\u00edjmu, dan\u00ed obchodn\u00edch spole\u010dnost\u00ed, dan\u011b z\u00a0majetku i d\u011bdick\u00e9 a darovac\u00ed dan\u011b. Projdeme si jejich dopad na ciz\u00ed rezidenty i nerezidenty<\/strong>.<\/p>\n

DA\u0147 Z\u00a0P\u0158\u00cdJMU FYZICK\u00ddCH OSOB<\/h3>\n

POVINNOST PODAT DA\u0147OV\u00c9 P\u0158IZN\u00c1N\u00cd<\/h4>\n

Tato neexistuje do v\u00fd\u0161e 22.000 Eur<\/strong> celkov\u00e9ho ro\u010dn\u00edho p\u0159\u00edjmu. Hranice pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed se m\u011bn\u00ed z\u00a011.200 Eur na 12.000 Eur<\/strong> pro ty da\u0148ov\u00e9 poplatn\u00edky, kte\u0159\u00ed obdr\u017e\u00ed sv\u016fj v\u00fdd\u011blek ze dvou \u010di v\u00edce zdroj\u016f, ro\u010dn\u00edch aliment\u016f, kompenza\u010dn\u00edch d\u016fchod\u016f, p\u0159\u00edjm\u016f z\u00a0jednoho zdroje, kter\u00fd nem\u00e1 povinnost odvod\u016f nebo tato je pevn\u011b dan\u00e1.<\/p>\n

DA\u0147OV\u00c1 P\u00c1SMA PRO DA\u0147 Z P\u0158\u00cdJMU FYZICK\u00ddCH OSOB<\/h4>\n

Doch\u00e1z\u00ed ke zm\u011bn\u011b v\u00a0da\u0148ov\u00fdch p\u00e1smech v\u00a0souvislosti s\u00a0v\u00fd\u0161\u00ed p\u0159\u00edjmu. St\u00e1vaj\u00edc\u00edch sedm bylo zredukov\u00e1no na p\u011bt. Sou\u010dasn\u011b doch\u00e1z\u00ed ke sn\u00ed\u017een\u00ed sazby u v\u0161ech p\u00e1sem.<\/b><\/p>\n

Prvn\u00edch 5.550 Eur<\/strong> na jednotlivce je zcela osvobozeno od dan\u011b<\/b> (d\u0159\u00edve 5.151 Eur).<\/p>\n

V\u00a0p\u0159\u00edpad\u011b zam\u011bstnanc\u016f doch\u00e1z\u00ed ke zm\u011bn\u011b v\u00a0minimech, kter\u00e1 jsou zcela osvobozena od dan\u011b.<\/b> V\u0161ichni zam\u011bstnanci disponuj\u00ed slevou 2.000 Eur<\/strong>, kter\u00e1 se zvy\u0161uje na 5.700 Eur<\/strong> v\u00a0p\u0159\u00edpad\u011b plat\u016f do v\u00fd\u0161e 11.450 Eur.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u00a0Da\u0148ov\u00e1 p\u00e1sma<\/h4>\n<\/td>\n<\/tr>\n

Od<\/b><\/td>\nDo<\/b><\/td>\n\n

Sazby<\/b><\/p>\n

2014<\/b><\/p>\n<\/td>\n

\n

Sazby<\/b><\/p>\n

2015<\/b><\/p>\n<\/td>\n

\n

Sazby<\/b><\/p>\n

2016<\/b><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n<\/thead>\n
0<\/td>\n12450<\/td>\n24,75<\/td>\n20<\/td>\n19<\/td>\n<\/td>\n<\/tr>\n
12450<\/td>\n17107<\/td>\n24,75<\/td>\n25<\/td>\n24<\/td>\n<\/td>\n<\/tr>\n
20200<\/td>\n33007<\/td>\n30<\/td>\n31<\/td>\n30<\/td>\n<\/td>\n<\/tr>\n
33007<\/td>\n35200<\/td>\n40<\/td>\n31<\/td>\n30<\/td>\n<\/td>\n<\/tr>\n
35200<\/td>\n53407<\/td>\n40<\/td>\n39<\/td>\n37<\/td>\n<\/td>\n<\/tr>\n
53407<\/td>\n60000<\/td>\n47<\/td>\n39<\/td>\n37<\/td>\n<\/td>\n<\/tr>\n
60000<\/td>\n120000<\/td>\n47<\/td>\n47<\/td>\n45<\/td>\n<\/td>\n<\/tr>\n
120000<\/td>\n175000<\/td>\n49<\/td>\n47<\/td>\n45<\/td>\n<\/td>\n<\/tr>\n
175000<\/td>\n300000<\/td>\n51<\/td>\n47<\/td>\n45<\/td>\n<\/td>\n<\/tr>\n
300000<\/td>\n\u2026<\/td>\n52<\/td>\n47<\/td>\n45<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

MINIM\u00c1LN\u00cd HODNOTY OSVOBOZENY OD DAN\u011a PRO RODINY<\/h4>\n

Minim\u00e1ln\u00ed hodnoty, je\u017e jsou od dan\u011b z\u00a0p\u0159\u00edjm\u016f osvobozeny, jsou zv\u00fd\u0161eny a to za ka\u017ed\u00e9ho potomka<\/strong>. Prvn\u00ed potomek znamen\u00e1 odpo\u010dtov\u00e9 minimum ve v\u00fd\u0161i 2.400 Eur<\/strong>, druh\u00fd 2.700<\/strong> a t\u0159et\u00ed a \u010dtvrt\u00fd 4.500 Eur<\/strong>. Tyto hodnoty se odpo\u010d\u00edt\u00e1vaj\u00ed a\u017e do 25 let v\u011bku d\u00edt\u011bte.<\/p>\n

Byla tak\u00e9 roz\u0161\u00ed\u0159ena odpo\u010ditateln\u00e1 minima na z\u00e1visl\u00e9 rodi\u010de star\u0161\u00ed 65 let na 1.150 Eur a na star\u0161\u00ed 75 let na 2.550 Eur. <\/b>\u00a0\u00a0\u00a0<\/b><\/p>\n

V\u00a0p\u0159\u00edpad\u011b zdravotn\u011b posti\u017een\u00fdch<\/b> ( da\u0148ov\u00e9ho poplatn\u00edka, jeho d\u011bt\u00ed nebo z\u00e1visl\u00fdch rodi\u010d\u016f) je minimum zpro\u0161t\u011bno dan\u011b ve v\u00fd\u0161i 3.000 Eur v\u00a0p\u0159\u00edpad\u011b posti\u017een\u00ed v\u00a0rozp\u011bt\u00ed 33-65%, nad 65% posti\u017een\u00ed pak jde o odpo\u010det 6.000 Eur<\/strong>.<\/p>\n

Roz\u0161i\u0159uje <\/b>se tak\u00e9 pojem zn\u00e1m\u00fd jako \u201ez\u00e1porn\u00e1 da\u0148<\/b>\u201c, tj. da\u0148ov\u00ed poplatn\u00edci mohou po\u017e\u00e1dat o z\u00e1lohy z\u00a0da\u0148ov\u00fdch odpo\u010dt\u016f vypl\u00e1cen\u00fdch m\u011bs\u00ed\u010dn\u011b ze st\u00e1tn\u00edch fond\u016f.<\/p>\n

DIVIDENDY<\/h4>\n

Pro zisky do v\u00fd\u0161e 6.000 Eur je minimum sn\u00ed\u017eeno z\u00a021% na 20% v\u00a0r. 2015 a na 19% v\u00a0r. 2016<\/b>.\u00a0 V\u00a0rozp\u011bt\u00ed 6.000 a 50.000 Eur se sazba sni\u017euje ze st\u00e1vaj\u00edc\u00edch\u00a025% na 22% v\u00a0r. 2015 a na 21% v\u00a0r. 2016<\/b>. Nad 50.000 Eur se sazba se st\u00e1vaj\u00edc\u00edch 27% m\u011bn\u00ed na 24% v\u00a0r. 2015 a na 23% v\u00a0r. 2016.<\/b><\/p>\n

Od t\u00e9to chv\u00edle jsou ve\u0161ker\u00e9 dividendy zdaniteln\u00e9. <\/b>D\u0159\u00edve existovala v\u00fdjimka do v\u00fd\u0161e 1.500 Eur.<\/p>\n

VKLADY DO PENZIJN\u00cdCH FOND\u016e<\/h4>\n

Byl sn\u00ed\u017een maxim\u00e1ln\u00ed vklad do penzijn\u00edch fond\u016f, je\u017e se zahrnuje do da\u0148ov\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu a to z\u00a0ro\u010dn\u00edch 10.000 (12.500 pro star\u0161\u00ed 50 let) na 8.000 Eur.<\/b><\/p>\n

ZRU\u0160EN\u00cd AKTUALIZA\u010cN\u00cdCH KOEFICIENT\u016e P\u0158I PRODEJI NEMOVITOSTI<\/h4>\n

Aktualiza\u010dn\u00ed koeficienty pou\u017eiteln\u00e9 u v\u00fdpo\u010dtu dan\u011b ze zisku p\u0159i prodeji nemovitosti byly zru\u0161eny, a t\u00edm je da\u0148ov\u00e1 z\u00e1t\u011b\u017e v\u00a0roce prodeje vy\u0161\u0161\u00ed.<\/p>\n

PRON\u00c1JMY<\/h4>\n

Pro n\u00e1jemce: <\/b>ru\u0161\u00ed se slevy na dani p\u0159i pron\u00e1jmu m\u00edsta trval\u00e9ho bydli\u0161t\u011b, kter\u00e9 mohli uplatnit ti, jejich\u017e p\u0159\u00edjmy byly ni\u017e\u0161\u00ed ne\u017e 24.104 Eur. Nad\u00e1le z\u016fst\u00e1vaj\u00ed u st\u00e1vaj\u00edc\u00edch smluv a\u017e do jejich vypr\u0161en\u00ed.<\/p>\n

Pro pronaj\u00edmatele: <\/b>sleva na dani z\u00a0pron\u00e1jmu se zvy\u0161uje na 60%<\/p>\n

AUTONOMOS \u2013 OSOBY SAMOSTATN\u011a V\u00ddD\u011aLE\u010cN\u011a \u010cINN\u00c9<\/h4>\n

Z\u00e1lohy osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch se sni\u017euj\u00ed. <\/b>Ze st\u00e1vaj\u00edc\u00edch 21% na 19% v\u00a0r. 2015 a na 18% v\u00a0r. 2016. <\/b>Pro OSV\u010c s\u00a0n\u00edzk\u00fdm obratem vl\u00e1da sni\u017euje sazbu na 15% za p\u0159edpokladu, \u017ee je p\u0159\u00edjem ni\u017e\u0161\u00ed ne\u017e 15.000 Eur a z\u00e1rove\u0148 p\u0159edstavuje m\u00e9n\u011b ne\u017e 75% celkov\u00fdch p\u0159\u00edjm\u016f pl\u00e1tce. Existuj\u00ed zm\u011bny v\u00a0syst\u00e9mu modul\u016f. Je sn\u00ed\u017eena hranice, kter\u00e1 umo\u017e\u0148uje danit t\u00edmto zp\u016fsobem a to z\u00a0maxim\u00e1ln\u00edho z\u00e1kladu ve v\u00fd\u0161i 450.000 Eur na stran\u011b p\u0159\u00edjm\u016f a 300.000 Eur na stran\u011b v\u00fddaj\u016f na 150.000 Eur v\u00a0obou p\u0159\u00edpadech.\u00a0 <\/b>Nav\u00edc ty OSV\u010c, kter\u00e9 fakturuj\u00ed v\u00edce ne\u017e 50% z\u00a0celkov\u00e9ho obratu jin\u00fdm firm\u00e1m (ne fyzick\u00fdm osob\u00e1m) ani ti, jejich\u017e obchodn\u00ed aktivity jsou spojeny se stavebnictv\u00edm, nemohou t\u00edmto zp\u016fsobem ji\u017e nad\u00e1le danit. <\/b><\/p>\n

NEREZIDENTI<\/h4>\n

Z\u00e1kladn\u00ed sazba dan\u011b u nerezident\u016f se sni\u017euje z\u00a024,75% na 24%.\u00a0 Pro ty, kte\u0159\u00ed maj\u00ed trval\u00e9 bydli\u0161t\u011b v\u00a0n\u011bkter\u00e9 z\u00a0dal\u0161\u00edch zem\u00ed EU se da\u0148 sni\u017euje na 20% v\u00a0r. 2015 a na 19% v\u00a0r. 2016. <\/b><\/p>\n

V\u00a0p\u0159\u00edpad\u011b prodeje nemovitosti ve vlastnictv\u00ed nerezidenta se da\u0148ov\u00e1 sazba sni\u017euje z\u00a021% na 20% v\u00a0r. 2015 a na 19% v\u00a0r. 2016. Na stran\u011b kupuj\u00edc\u00edho i nad\u00e1le z\u016fst\u00e1v\u00e1 povinnost zadr\u017eet a zaplatit jm\u00e9nem prod\u00e1vaj\u00edc\u00edho nerezidenta finan\u010dn\u00edmu \u00fa\u0159adu 3% z\u00a0prodejn\u00ed ceny coby z\u00e1lohu na potenci\u00e1ln\u00ed da\u0148 ze zv\u00fd\u0161en\u00ed majetku tohoto. <\/b><\/p>\n

MAJETKOV\u00c1 DA\u0147<\/h3>\n

Nad\u00e1le plat\u00ed i pro rok 2015. <\/b><\/p>\n

V\u00fdnos z\u00a0majetkov\u00e9 dan\u011b je pln\u011b p\u0159eveden do kompetenc\u00ed jednotliv\u00fdch autonomn\u00edch region\u016f, kter\u00e9 tud\u00ed\u017e mohou zav\u00e1d\u011bt sv\u00e1 vlastn\u00ed pravidla, v\u00fdjimky, sazby, slevy a bonifikace. Zm\u011bna pro leto\u0161n\u00ed rok spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee pravidla pro nerezidenty a rezidenty se sjednocuj\u00ed, a ti tedy mohou vyu\u017e\u00edt stejn\u00fdch slev, v\u00fdjimek, odpo\u010dt\u016f a sazeb ustanoven\u00fdch autonomn\u00edmi vl\u00e1dami pro jednotliv\u00e9 regiony. Ru\u0161\u00ed se t\u00edm dosavadn\u00ed diskriminace.<\/b><\/p>\n

DAN\u011a OBCHODN\u00cdCH SPOLE\u010cNOST\u00cd<\/h3>\n

Nad\u00e1le z\u016fst\u00e1v\u00e1 sn\u00ed\u017een\u00e1 sazba ve v\u00fd\u0161i 15% pro nov\u011b zalo\u017een\u00e9 spole\u010dnosti. Tato sazba plat\u00ed pro prvn\u00edch 300.000 Eur vym\u011b\u0159ovac\u00edho z\u00e1kladu a p\u0159ech\u00e1z\u00ed na 20% ze zbytku, a to po dobu prvn\u00edch dvou let ( prvn\u00ed obdob\u00ed s\u00a0pozitivn\u00edm da\u0148ov\u00fdm z\u00e1kladem a to n\u00e1sleduj\u00edc\u00ed).<\/b><\/p>\n

Z\u00e1kladn\u00ed sazba se m\u011bn\u00ed z\u00a030% na 28% pro r. 2015 a d\u00e1le se sni\u017euje na 25% pro rok 2016.<\/b><\/p>\n

\u00a0Zav\u00e1d\u00ed se tzv. kapit\u00e1lov\u00e1 rezerva, <\/b>co\u017e firm\u00e1m umo\u017e\u0148uje nedanit 10% ze zisku pod podm\u00ednkou, \u017ee z\u016fstanou coby firemn\u00ed rezerva spole\u010dnosti.<\/p>\n

D\u011aDICK\u00c1 A DAROVAC\u00cd DA\u0147<\/h3>\n

Coby v\u00fdsledek prohran\u00e9ho soudn\u00edho sporu ( rozsudek nejvy\u0161\u0161\u00ed evropsk\u00e9 soudn\u00ed instance ze dne 3. z\u00e1\u0159\u00ed 2014), byla \u0161pan\u011blsk\u00e1 vl\u00e1da donucena k\u00a0tomu, aby umo\u017enila nerezident\u016fm rovn\u00fd p\u0159\u00edstup k\u00a0region\u00e1ln\u00edm \u00faprav\u00e1m t\u00fdkaj\u00edc\u00edm se d\u011bdick\u00e9 a darovac\u00ed dan\u011b<\/b>. Jde o celou \u0159adu v\u00fdjimek, slev a v\u00fdhodn\u011bj\u0161\u00edch sazeb dan\u011b pro ty, je\u017e v\u00a0dan\u00fdch regionech \u017eij\u00ed. Budeme se tomuto t\u00e9matu v\u011bnovat do podrobnost\u00ed v\u00a0jednom z\u00a0p\u0159\u00ed\u0161t\u00edch \u010dl\u00e1nk\u016f na\u0161eho blogu.<\/p>\n

Luis M. Vicente Burgos
\nVICENTE & OTAOLAURRUCHI ABOGADOS<\/p>\n","protected":false},"excerpt":{"rendered":"

V\u00a0tomto \u010dl\u00e1nku se budeme v\u011bnovat novink\u00e1m v\u00a0dan\u00edch pro rok 2015 t\u00fdkaj\u00edc\u00edch se dan\u011b z\u00a0p\u0159\u00edjmu, dan\u00ed obchodn\u00edch spole\u010dnost\u00ed, dan\u011b z\u00a0majetku i d\u011bdick\u00e9 a darovac\u00ed dan\u011b. Projdeme si jejich dopad na ciz\u00ed rezidenty i nerezidenty. DA\u0147 Z\u00a0P\u0158\u00cdJMU FYZICK\u00ddCH OSOB POVINNOST PODAT DA\u0147OV\u00c9 P\u0158IZN\u00c1N\u00cd Tato neexistuje do v\u00fd\u0161e 22.000 Eur celkov\u00e9ho ro\u010dn\u00edho p\u0159\u00edjmu. Hranice pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed […]<\/p>\n","protected":false},"author":3,"featured_media":4226,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[83,106],"class_list":["post-3847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-dane","tag-zisk"],"_links":{"self":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts\/3847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/comments?post=3847"}],"version-history":[{"count":0,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts\/3847\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/media\/4226"}],"wp:attachment":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/media?parent=3847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/categories?post=3847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/tags?post=3847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}