{"id":1117,"date":"2024-01-23T18:40:13","date_gmt":"2024-01-23T17:40:13","guid":{"rendered":"https:\/\/www.vasucetni.cz\/?post_type=docs&#038;p=1117"},"modified":"2024-01-23T18:40:13","modified_gmt":"2024-01-23T17:40:13","password":"","slug":"novinky-v-oblasti-dph-2024-osobni-automobily","status":"publish","type":"docs","link":"https:\/\/www.vasucetni.cz\/?docs=novinky-v-oblasti-dph-2024-osobni-automobily","title":{"rendered":"Novinky v oblasti DPH 2024 &#8211; osobn\u00ed automobily"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Omezen\u00ed uplatn\u011bn\u00ed odpo\u010dtu DPH u osobn\u00edch automobil\u016f<\/h3>\n\n\n\n<p>Dal\u0161\u00ed v\u00fdznamnou zm\u011bnou z pohledu DPH je ji\u017e zmi\u0148ovan\u00e9 omezen\u00ed uplatn\u011bn\u00ed odpo\u010dtu u&nbsp;vybran\u00fdch osobn\u00edch automobil\u016f. V&nbsp;p\u0159\u00edpad\u011b vybran\u00fdch osobn\u00edch automobil\u016f, kter\u00e9 budou dlouhodob\u00fdm majetkem pl\u00e1tce, bude&nbsp;<strong>nov\u011b platit omezen\u00ed dan\u011b na vstupu<\/strong>&nbsp;\u010d\u00e1stkou&nbsp;<strong>420 000 K\u010d<\/strong>, kter\u00e1 vych\u00e1z\u00ed ze&nbsp;z\u00e1kladu dan\u011b ve&nbsp;v\u00fd\u0161i 2&nbsp;000&nbsp;000&nbsp;K\u010d. Omezen\u00ed se t\u00fdk\u00e1 tak\u00e9 proveden\u00e9ho technick\u00e9ho zhodnocen\u00ed vybran\u00e9ho osobn\u00edho automobilu.<\/p>\n\n\n<a href=\"https:\/\/www.vasucetni.cz\/wp-content\/uploads\/2024\/01\/2032-24-informace-gfr-k-uplatnovani-dph-u-vybraneho-osobniho.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"top\" data-toolbar-fixed=\"off\">2032-24-informace-gfr-k-uplatnovani-dph-u-vybraneho-osobniho<\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Omezen\u00ed uplatn\u011bn\u00ed odpo\u010dtu DPH u osobn\u00edch automobil\u016f Dal\u0161\u00ed v\u00fdznamnou zm\u011bnou z pohledu DPH je ji\u017e zmi\u0148ovan\u00e9 omezen\u00ed uplatn\u011bn\u00ed odpo\u010dtu u&nbsp;vybran\u00fdch osobn\u00edch automobil\u016f. V&nbsp;p\u0159\u00edpad\u011b vybran\u00fdch osobn\u00edch automobil\u016f, kter\u00e9 budou dlouhodob\u00fdm majetkem pl\u00e1tce, bude&nbsp;nov\u011b platit omezen\u00ed dan\u011b na vstupu&nbsp;\u010d\u00e1stkou&nbsp;420 000 K\u010d, kter\u00e1 vych\u00e1z\u00ed ze&nbsp;z\u00e1kladu dan\u011b ve&nbsp;v\u00fd\u0161i 2&nbsp;000&nbsp;000&nbsp;K\u010d. Omezen\u00ed se t\u00fdk\u00e1 tak\u00e9 proveden\u00e9ho technick\u00e9ho zhodnocen\u00ed vybran\u00e9ho osobn\u00edho automobilu.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","_view_id":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"doc_category":[14],"doc_tag":[],"class_list":["post-1117","docs","type-docs","status-publish","hentry","doc_category-dane"],"year_month":"2026-04","word_count":93,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"Kamil Kr\u00e1sensk\u00fd","author_nicename":"admin","author_url":"https:\/\/www.vasucetni.cz\/?author=3"},"doc_category_info":[{"term_name":"Dan\u011b","term_url":"https:\/\/www.vasucetni.cz\/?doc_category=dane"}],"doc_tag_info":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Kamil Kr\u00e1sensk\u00fd","author_link":"https:\/\/www.vasucetni.cz\/?author=3"},"uagb_comment_info":0,"uagb_excerpt":"Omezen\u00ed uplatn\u011bn\u00ed odpo\u010dtu DPH u osobn\u00edch automobil\u016f Dal\u0161\u00ed v\u00fdznamnou zm\u011bnou z pohledu DPH je ji\u017e zmi\u0148ovan\u00e9 omezen\u00ed uplatn\u011bn\u00ed odpo\u010dtu u&nbsp;vybran\u00fdch osobn\u00edch automobil\u016f. V&nbsp;p\u0159\u00edpad\u011b vybran\u00fdch osobn\u00edch automobil\u016f, kter\u00e9 budou dlouhodob\u00fdm majetkem pl\u00e1tce, bude&nbsp;nov\u011b platit omezen\u00ed dan\u011b na vstupu&nbsp;\u010d\u00e1stkou&nbsp;420 000 K\u010d, kter\u00e1 vych\u00e1z\u00ed ze&nbsp;z\u00e1kladu dan\u011b ve&nbsp;v\u00fd\u0161i 2&nbsp;000&nbsp;000&nbsp;K\u010d. Omezen\u00ed se t\u00fdk\u00e1 tak\u00e9 proveden\u00e9ho technick\u00e9ho zhodnocen\u00ed vybran\u00e9ho osobn\u00edho automobilu.","_links":{"self":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1117"}],"version-history":[{"count":0,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1117\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1117"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=1117"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=1117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}