{"id":304,"date":"2021-11-04T13:20:50","date_gmt":"2021-11-04T12:20:50","guid":{"rendered":"https:\/\/maklermartin.digiamo.cz\/maklermartin\/2021\/11\/04\/dan-z-pronajmu\/"},"modified":"2021-11-04T13:20:50","modified_gmt":"2021-11-04T12:20:50","slug":"dan-z-pronajmu","status":"publish","type":"post","link":"https:\/\/maklermartin.digiamo.cz\/maklermartin\/2021\/11\/04\/dan-z-pronajmu\/","title":{"rendered":"6 krok\u016f, jak zvl\u00e1dnout da\u0148 z&nbsp;pron\u00e1jmu nemovitosti"},"content":{"rendered":"\n<p>Uv\u011bdomil jsem si, \u017ee jsem se ve sv\u00e9m blogu dlouho nerozepsal o&nbsp;t\u00e9 jedn\u00e9 nep\u0159\u00edjemn\u00e9 v\u011bci, kter\u00e1 realitn\u00ed sv\u011bt neodmysliteln\u011b prov\u00e1z\u00ed \u2013 <strong>DAN\u011a<\/strong>.<\/p>\n\n\n\n<p>Proto si dnes detailn\u011bji posv\u00edt\u00edme na <strong>da\u0148 z\u00a0p\u0159\u00edjmu z\u00a0pron\u00e1jmu<\/strong>. Kolik? Jak? Kdy? V\u0161echny odpov\u011bdi najdete v\u00a0tomto \u010dl\u00e1nku.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1. <strong>Jste fyzick\u00e1, nebo pr\u00e1vnick\u00e1 osoba?<\/strong><\/h4>\n\n\n\n<p>V\u00a0tom je velk\u00fd rozd\u00edl. Podle\u00a0toho, zda jste fyzickou osobou, nebo obchodn\u00ed spole\u010dnost\u00ed, m\u011bn\u00ed se<strong> pravidla pro da\u0148ovou povinnost<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Fyzick\u00e9 osoby<\/strong><\/li><\/ul>\n\n\n\n<p>K\u00a0pronaj\u00edm\u00e1n\u00ed va\u0161\u00ed nemovitosti <strong>nepot\u0159ebujete<\/strong> \u017e\u00e1dn\u00e9 opr\u00e1vn\u011bn\u00ed. Vztahuje se na v\u00e1s <strong>\u00a7 9<\/strong>, nemus\u00edte \u0159e\u0161it <strong>poji\u0161t\u011bn\u00ed nemovitosti <\/strong>a v\u00fddaje uvedete bu\u010f re\u00e1ln\u00e9, nebo vyu\u017eijete pau\u0161\u00e1lu. Stejn\u00e9 je to i&nbsp;pro <strong>OSV\u010c<\/strong>, jen pron\u00e1jem nesm\u00ed b\u00fdt hlavn\u00ed \u010dinnost\u00ed podnik\u00e1n\u00ed.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Pr\u00e1vnick\u00e9 osoby<\/strong><\/li><\/ul>\n\n\n\n<p>Kl\u00ed\u010dov\u00fd je pro v\u00e1s <strong>\u00a7 7 <\/strong>a \u0159\u00edd\u00edte se podle <strong>dan\u011bn\u00ed z\u00a0b\u011b\u017en\u00e9ho podnik\u00e1n\u00ed<\/strong>. Mus\u00edte odevzd\u00e1vat zdravotn\u00ed a&nbsp;soci\u00e1ln\u00ed <strong>poji\u0161t\u011bn\u00ed <\/strong>a v\u00fddaje zapo\u010d\u00edt\u00e1te skute\u010dn\u00e9, nebo pau\u0161\u00e1ln\u011b.<\/p>\n\n\n\n<p><em>N\u00e1sleduj\u00edc\u00ed doporu\u010den\u00ed plat\u00ed pro <strong>NEPODNIKATELE<\/strong>.<\/em><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2. Kdy da\u0148 z\u00a0pron\u00e1jmu \u0159e\u0161it nemus\u00edte?<\/strong><\/h4>\n\n\n\n<p>To je jednoduch\u00e9. Sta\u010d\u00ed splnit <strong>jednu z\u00a0t\u011bchto podm\u00ednek<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>B\u00fdt zam\u011bstnancem, nem\u00edt jin\u00e9 zdaniteln\u00e9 p\u0159\u00edjmy a&nbsp;na pron\u00e1jmu vyd\u011blat m\u00e9n\u011b ne\u017e 6000&nbsp;K\u010d za rok.<\/li><\/ul>\n\n\n\n<p>NEBO<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Nem\u00edt jin\u00e9 zdaniteln\u00e9 p\u0159\u00edjmy a&nbsp;na pron\u00e1jmu vyd\u011blat m\u00e9n\u011b ne\u017e 15\u00a0000&nbsp;K\u010d za rok.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>3. Jak vypo\u010d\u00edtat da\u0148 z\u00a0pron\u00e1jmu?<\/strong><\/h4>\n\n\n\n<p>Mus\u00edte zn\u00e1t sv\u016fj<strong> \u010dist\u00fd p\u0159\u00edjem<\/strong>. Do n\u011bj se <strong>nezapo\u010d\u00edt\u00e1vaj\u00ed<\/strong> z\u00e1lohy za vodu, slu\u017eby a&nbsp;energie. Od \u010dist\u00fdch p\u0159\u00edjm\u016f pot\u00e9 ode\u010dtete v\u00fddaje a&nbsp;z\u00a0v\u00fdsledn\u00e9 \u010d\u00e1stky vypo\u010d\u00edt\u00e1te <strong>15&nbsp;%<\/strong>. To je da\u0148 z\u00a0pron\u00e1jmu.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4. Re\u00e1ln\u00e9 v\u00fddaje vs pau\u0161\u00e1l a&nbsp;slevy na poplatn\u00edka<\/strong><\/h4>\n\n\n\n<p>V\u00a0\u00favodu \u010dl\u00e1nku jsem ji\u017e nazna\u010doval, \u017ee si p\u0159i uv\u00e1d\u011bn\u00ed v\u00fddaj\u016f za pron\u00e1jem nemovitosti m\u016f\u017eete vybrat mezi <strong>re\u00e1ln\u00fdmi v\u00fddaji, nebo t\u011bmi pau\u0161\u00e1ln\u00edmi<\/strong>.<\/p>\n\n\n\n<p>Re\u00e1ln\u00e9 jsou ty, kter\u00e9 v\u00e1m pron\u00e1jem skute\u010dn\u011b zp\u016fsob\u00ed a&nbsp;pau\u0161\u00e1lem se mysl\u00ed pom\u011brn\u00e1 \u010d\u00e1st (<strong>30&nbsp;%<\/strong>), kter\u00e1 se ode\u010dte od \u010dist\u00fdch p\u0159\u00edjm\u016f k\u00a0v\u00fdpo\u010dtu dan\u011b.<\/p>\n\n\n\n<p>Re\u00e1ln\u00e9 v\u00fddaje mus\u00edte m\u00edt \u010d\u00edm podlo\u017eit a&nbsp;dok\u00e1zat. Proto <strong>schov\u00e1vejte v\u0161echny doklady<\/strong>, faktury a&nbsp;\u00fa\u010dtenky, kter\u00e9 s\u00a0pron\u00e1jmem souvis\u00ed.<\/p>\n\n\n\n<p>Pron\u00e1jem doprov\u00e1z\u00ed <strong>sleva na poplatn\u00edka ve v\u00fd\u0161i 24\u00a0840&nbsp;K\u010d<\/strong>. Da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed m\u016f\u017eete dos\u00e1hnout tak\u00e9 v\u00a0p\u0159\u00edpad\u011b, kdy m\u00e1te man\u017eela\/man\u017eelku, jste student, ZTP, invalidn\u00ed d\u016fchodce apod.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>5. Kdy podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed?<\/strong><\/h4>\n\n\n\n<p>Pokud mus\u00edte odv\u00e9st da\u0148 z\u00a0p\u0159\u00edjmu z\u00a0pron\u00e1jmu, zapi\u0161te si datum <strong>31.&nbsp;b\u0159ezna<\/strong>. Tento den mus\u00edte p\u0159\u00edslu\u0161n\u00e9mu \u00fa\u0159adu p\u0159edat p\u0159izn\u00e1n\u00ed i&nbsp;uhradit da\u0148.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>6. A&nbsp;to je v\u0161e<\/strong><\/h4>\n\n\n\n<p>Da\u0148ovou povinnost samoz\u0159ejm\u011b doporu\u010duji hl\u00eddat, jinak v\u00e1s mohou zastihnout <strong>pokuty a&nbsp;pen\u00e1le<\/strong>. To je je\u0161t\u011b nep\u0159\u00edjemn\u011bj\u0161\u00ed ne\u017e vypl\u0148ov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. <\/p>\n\n\n\n<p>A pokud chcete b\u00fdt opravdu v\u00a0klidu, <a href=\"https:\/\/www.maklermartin.cz\/kontakt\/\" target=\"_blank\" rel=\"noreferrer noopener\">ozv\u011bte se mi<\/a>. Spole\u010dn\u011b to ohl\u00edd\u00e1me.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uv\u011bdomil jsem si, \u017ee jsem se ve sv\u00e9m blogu dlouho nerozepsal o&nbsp;t\u00e9 jedn\u00e9 nep\u0159\u00edjemn\u00e9 v\u011bci, kter\u00e1 realitn\u00ed sv\u011bt neodmysliteln\u011b prov\u00e1z\u00ed \u2013 DAN\u011a. Proto si dnes detailn\u011bji posv\u00edt\u00edme &#8230;<\/p>\n","protected":false},"author":1,"featured_media":305,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-304","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"meta_box":[],"_links":{"self":[{"href":"https:\/\/maklermartin.digiamo.cz\/maklermartin\/wp-json\/wp\/v2\/posts\/304","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/maklermartin.digiamo.cz\/maklermartin\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/maklermartin.digiamo.cz\/maklermartin\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/maklermartin.digiamo.cz\/maklermartin\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/maklermartin.digiamo.cz\/maklermartin\/wp-json\/wp\/v2\/comments?post=304"}],"version-history":[{"count":0,"href":"https:\/\/maklermartin.digiamo.cz\/maklermartin\/wp-json\/wp\/v2\/posts\/304\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/maklermartin.digiamo.cz\/maklermartin\/wp-json\/wp\/v2\/media\/305"}],"wp:attachment":[{"href":"https:\/\/maklermartin.digiamo.cz\/maklermartin\/wp-json\/wp\/v2\/media?parent=304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/maklermartin.digiamo.cz\/maklermartin\/wp-json\/wp\/v2\/categories?post=304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/maklermartin.digiamo.cz\/maklermartin\/wp-json\/wp\/v2\/tags?post=304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}