{"id":37031,"date":"2026-03-27T07:19:10","date_gmt":"2026-03-27T07:19:10","guid":{"rendered":"https:\/\/www.europesays.com\/cz\/37031\/"},"modified":"2026-03-27T07:19:10","modified_gmt":"2026-03-27T07:19:10","slug":"prehledne-jake-jsou-nejcastejsi-chyby-v-danovem-priznani","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/cz\/37031\/","title":{"rendered":"P\u0158EHLEDN\u011a: Jak\u00e9 jsou nej\u010dast\u011bj\u0161\u00ed chyby v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed"},"content":{"rendered":"

Pokud poplatn\u00edk pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, uv\u00e1d\u00ed v\u00a0n\u011bm v\u0161echny zdaniteln\u00e9 p\u0159\u00edjmy, kter\u00e9 v\u00a0roce 2025\u00a0m\u011bl, tedy i\u00a0p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti, \u010dili ze zam\u011bstn\u00e1n\u00ed, ze kter\u00fdch byla zaplacena b\u011bhem roku z\u00e1lohov\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f.<\/p>\n

\u201eNaopak da\u0148ov\u011b osvobozen\u00e9 p\u0159\u00edjmy se do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed neuv\u00e1d\u011bj\u00ed, stejn\u011b jako nap\u0159\u00edklad p\u0159\u00edjmy, z\u00a0nich\u017e byla odvedena sr\u00e1\u017ekov\u00e1 da\u0148 a\u00a0kter\u00e9 se podle z\u00e1kona do p\u0159izn\u00e1n\u00ed neuv\u00e1d\u011bj\u00ed,\u201c p\u0159ipomn\u011bla da\u0148ov\u00e1 poradkyn\u011b ze spole\u010dnosti Forvis Mazars Gabriela Ivanco.<\/p>\n

Pozor na zru\u0161en\u00e9 finan\u010dn\u00ed produkty<\/p>\n

Zdaniteln\u00fdm p\u0159\u00edjmem se st\u00e1vaj\u00ed tak\u00e9 d\u0159\u00edve uplatn\u011bn\u00e9 da\u0148ov\u00e9 odpo\u010dty v\u00a0uplynul\u00fdch deseti letech, jestli\u017ee v\u00a0lo\u0148sk\u00e9m roce \u010dlov\u011bk p\u0159ed\u010dasn\u011b zru\u0161il st\u00e1tem podporovan\u00fd finan\u010dn\u00ed produkt, nap\u0159\u00edklad \u017eivotn\u00ed poji\u0161t\u011bn\u00ed, penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed nebo dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed.<\/p>\n

<\/a><\/p>\n

\u201eZp\u011btn\u00e9 dodan\u011bn\u00ed da\u0148ov\u00fdch odpo\u010dt\u016f v\u00a0\u017e\u00e1dn\u00e9m p\u0159\u00edpad\u011b neprov\u00e1d\u00ed poji\u0161\u0165ovna nebo penzijn\u00ed spole\u010dnost a\u00a0je to povinnost\u00ed ka\u017ed\u00e9ho da\u0148ov\u00e9ho poplatn\u00edka, vypln\u011bn\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed se v\u00a0t\u011bchto p\u0159\u00edpadech nevyhnou ani zam\u011bstnanci,\u201c upozornila Ivanco.<\/p>\n

\u010cerpejte v\u0161echny da\u0148ov\u00e9 v\u00fdhody<\/p>\n

Zat\u00edmco odpo\u010dty sni\u017euj\u00ed ro\u010dn\u00ed da\u0148ov\u00fd z\u00e1klad, vypo\u010dtenou ro\u010dn\u00ed da\u0148 z\u00a0p\u0159\u00edjm\u016f sni\u017euj\u00ed da\u0148ov\u00e9 slevy. V\u017edy je pot\u0159eba v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed uv\u00e9st v\u0161echny polo\u017eky sni\u017euj\u00edc\u00ed ro\u010dn\u00ed da\u0148 z\u00a0p\u0159\u00edjmu a\u00a0samotn\u00fd n\u00e1rok dolo\u017eit p\u0159\u00edslu\u0161n\u00fdm potvrzen\u00edm.<\/p>\n

Ka\u017ed\u00fd da\u0148ov\u00fd poplatn\u00edk by si m\u011bl ov\u011b\u0159it, \u017ee jsou pro \u010derpan\u00e9 da\u0148ov\u00e9 v\u00fdhody spln\u011bny legislativn\u00ed podm\u00ednky. \u201eNap\u0159\u00edklad u\u00a0penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed a\u00a0dopl\u0148kov\u00e9ho penzijn\u00edho spo\u0159en\u00ed se pro \u00fa\u010dely da\u0148ov\u00e9ho odpo\u010dtu za rok 2025\u00a0hodnot\u00ed a\u017e vlastn\u00ed vklady nad 1700\u00a0K\u010d m\u011bs\u00ed\u010dn\u011b, tedy nad \u010d\u00e1stku, pro kterou n\u00e1le\u017e\u00ed maxim\u00e1ln\u00ed st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek,\u201c doplnila Ivanco.<\/p>\n

Pom\u011brn\u00e1 sleva na man\u017eelku<\/p>\n

Jestli\u017ee m\u011bla man\u017eelka (man\u017eel) vlastn\u00ed rozhodn\u00e9 p\u0159\u00edjmy za lo\u0148sk\u00fd rok do 68\u00a0tis\u00edc korun a\u00a0sou\u010dasn\u011b pe\u010dovala (pe\u010doval) o\u00a0d\u00edt\u011b do t\u0159\u00ed let, tak se uplatn\u00ed v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed sleva na man\u017eelku (man\u017eela).<\/p>\n

Za cel\u00fd rok 2025\u00a0\u010din\u00ed tato sleva 24\u00a0840\u00a0K\u010d a\u00a0v\u00fdrazn\u011b tak sni\u017euje ro\u010dn\u00ed da\u0148 z\u00a0p\u0159\u00edjmu. \u201ePokud d\u00edt\u011b dos\u00e1hlo t\u0159\u00ed let v\u00a0pr\u016fb\u011bhu roku a\u00a0sou\u010dasn\u011b je spln\u011bn p\u0159\u00edjmov\u00fd limit, uplatn\u00ed se sleva na man\u017eelku \u010di man\u017eela pouze v\u00a0pom\u011brn\u00e9 v\u00fd\u0161i, a\u00a0to za m\u011bs\u00edce, ve kter\u00fdch byly spln\u011bny z\u00e1konn\u00e9 podm\u00ednky,\u201c podotkla Ivanco.<\/p>\n

Zv\u00fdhodn\u011bn\u00ed uplatn\u00ed pouze jeden rodi\u010d<\/p>\n

Velmi v\u00fdznamnou da\u0148ovou pomoc\u00ed rodin\u00e1m s\u00a0d\u011btmi je \u010derp\u00e1n\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed, kter\u00e9 rovn\u011b\u017e p\u0159\u00edmo sni\u017euje da\u0148 z\u00a0p\u0159\u00edjmu. Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti v\u0161ak m\u016f\u017ee uplatnit pouze jeden z\u00a0rodi\u010d\u016f. <\/p>\n

Pokud je jeden z\u00a0rodi\u010d\u016f zam\u011bstnanec, tak je vhodn\u00e9, aby \u010derpal da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed on, jestli\u017ee jsou oba rodi\u010de osobou samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinnou, potom se neud\u011bl\u00e1 chyba, kdy\u017e da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplatn\u00ed ten s\u00a0vy\u0161\u0161\u00edm da\u0148ov\u00fdm z\u00e1kladem.<\/p>\n

<\/a><\/p>\n

Kdy\u017e je da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti vy\u0161\u0161\u00ed ne\u017e ro\u010dn\u00ed da\u0148 z\u00a0p\u0159\u00edjmu, tak n\u00e1le\u017e\u00ed da\u0148ov\u00fd bonus, co\u017e je forma da\u0148ov\u00e9ho p\u0159eplatku.<\/p>\n

\u201ePro \u010derp\u00e1n\u00ed ro\u010dn\u00edho da\u0148ov\u00e9ho bonusu v\u0161ak mus\u00ed b\u00fdt rozhodn\u00e9 p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed nebo samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti za rok 2025\u00a0alespo\u0148 ve v\u00fd\u0161i 124\u00a0800\u00a0K\u010d,\u201c up\u0159esnila Ivanco.<\/p>\n

Nezapome\u0148te uv\u00e9st zaplacen\u00e9 z\u00e1lohy<\/p>\n

Vypo\u010dtenou ro\u010dn\u00ed da\u0148 z\u00a0p\u0159\u00edjm\u016f v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed sni\u017euj\u00ed zaplacen\u00e9 da\u0148ov\u00e9 z\u00e1lohy b\u011bhem roku. P\u0159i p\u0159\u00edjmech ze zam\u011bstn\u00e1n\u00ed je pot\u0159eba nezapomenout uv\u00e9st souhrn zaplacen\u00fdch da\u0148ov\u00fdch z\u00e1loh z\u00a0potvrzen\u00ed o\u00a0zdaniteln\u00fdch p\u0159\u00edjmech od zam\u011bstnavatele. Pokud byly placeny z\u00e1lohy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, tak samoz\u0159ejm\u011b i\u00a0ty. \u201eP\u0159\u00edpadn\u00fd ro\u010dn\u00ed da\u0148ov\u00fd nedoplatek je pochopiteln\u011b nutn\u00e9 uhradit, p\u0159i n\u00e1roku na da\u0148ov\u00fd p\u0159eplatek je pot\u0159eba vyplnit a\u00a0podepsat \u017e\u00e1dost o\u00a0vr\u00e1cen\u00ed p\u0159eplatku,\u201c dodala Ivanco.<\/p>\n

Ud\u011blali jste chybu? \u0158e\u0161en\u00ed existuje<\/p>\n

Pokud v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed zjist\u00edte chybu, nen\u00ed d\u016fvod k\u00a0panice. Do uplynut\u00ed lh\u016fty pro pod\u00e1n\u00ed lze bez sankc\u00ed podat opravn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, a\u00a0to na stejn\u00e9m formul\u00e1\u0159i, pouze se na \u00favodn\u00ed stran\u011b za\u0161krtne p\u0159\u00edslu\u0161n\u00e1 volba, \u017ee se jedn\u00e1 o\u00a0opravn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n

Po uplynut\u00ed lh\u016fty je nutn\u00e9 podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, rovn\u011b\u017e na stejn\u00e9m formul\u00e1\u0159i, v\u010detn\u011b uveden\u00ed d\u016fvod\u016f zm\u011bny, a\u00a0v p\u0159\u00edpad\u011b zv\u00fd\u0161en\u00ed dan\u011b je t\u0159eba po\u010d\u00edtat i\u00a0s p\u0159\u00edpadn\u00fdmi sankcemi.<\/p>\n

Do kdy podat p\u0159izn\u00e1n\u00ed a\u00a0p\u0159ehledy<\/p>\n

V listinn\u00e9 podob\u011b je nutn\u00e9 ho doru\u010dit na finan\u010dn\u00ed \u00fa\u0159ad do 1.\u00a0dubna 2026.\u00a0Elektronick\u00e9 pod\u00e1n\u00ed je do 4.\u00a0kv\u011btna, p\u0159i vyu\u017eit\u00ed slu\u017eeb da\u0148ov\u00e9ho poradce je pak \u010das na pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a\u017e do 1.\u00a0\u010dervence 2026.<\/p>\n

P\u0159ehledy pro soci\u00e1ln\u00ed spr\u00e1vu i\u00a0zdravotn\u00ed poji\u0161\u0165ovny pak n\u00e1sledn\u011b mus\u00ed OSV\u010c podat do 4.\u00a0kv\u011btna, p\u0159\u00edpadn\u011b do za\u010d\u00e1tku \u010dervna p\u0159i elektronick\u00e9m pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, nebo a\u017e do 3.\u00a0srpna s\u00a0da\u0148ov\u00fdm poradcem.<\/p>\n

<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Pokud poplatn\u00edk pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, uv\u00e1d\u00ed v\u00a0n\u011bm v\u0161echny zdaniteln\u00e9 p\u0159\u00edjmy, kter\u00e9 v\u00a0roce 2025\u00a0m\u011bl, tedy i\u00a0p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti,…\n","protected":false},"author":2,"featured_media":23321,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[43,42,41,40,1666,1520,5823,15223],"class_list":{"0":"post-37031","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-cesko","8":"tag-ceska-republika","9":"tag-cesko","10":"tag-czech-republic","11":"tag-czechia","12":"tag-dan-z-prijmu","13":"tag-dane","14":"tag-danove-priznani","15":"tag-slevy-na-dani"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@cz\/116299927546107172","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts\/37031","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/comments?post=37031"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts\/37031\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/media\/23321"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/media?parent=37031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/categories?post=37031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/tags?post=37031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}