{"id":6831,"date":"2019-04-24T00:00:00","date_gmt":"2019-04-24T00:00:00","guid":{"rendered":"https:\/\/lynx.legal\/news\/vite-kdy-lze-naposledy-uplatnit-danove-zvyhodneni-pri-ukonceni-studia-vaseho-ditete\/"},"modified":"2019-04-24T00:00:00","modified_gmt":"2019-04-24T00:00:00","slug":"vite-kdy-lze-naposledy-uplatnit-danove-zvyhodneni-pri-ukonceni-studia-vaseho-ditete","status":"publish","type":"post","link":"https:\/\/lynx.legal\/cs\/vite-kdy-lze-naposledy-uplatnit-danove-zvyhodneni-pri-ukonceni-studia-vaseho-ditete\/","title":{"rendered":"V\u00edte, kdy lze naposledy uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed p\u0159i ukon\u010den\u00ed studia va\u0161eho d\u00edt\u011bte?"},"content":{"rendered":"\n

Poj\u010fme se spole\u010dn\u011b zam\u011b\u0159it na \u010desk\u00e1 specifika da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b p\u0159i ukon\u010den\u00ed soustavn\u00e9 p\u0159\u00edpravy na budouc\u00ed povol\u00e1n\u00ed na st\u0159edn\u00ed \u0161kole versus p\u0159i ukon\u010den\u00ed studia na vysok\u00e9 \u0161kole.<\/p>\n

N\u00e1rok na uplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed upravuje \u00a7 35c z\u00e1kona \u010d. 586\/1992 Sb. o dan\u00edch z p\u0159\u00edjm\u016f. N\u00e1rok m\u00e1 poplatn\u00edk (zpravidla rodi\u010d) na vy\u017eivovan\u00e9 d\u00edt\u011b \u017eij\u00edc\u00ed s n\u00edm ve spole\u010dn\u00e9 dom\u00e1cnosti, do 26 let v\u011bku d\u00edt\u011bte, pokud studuje (soustavn\u011b se p\u0159ipravuje na budouc\u00ed povol\u00e1n\u00ed), nebo naposledy v m\u011bs\u00edci, kdy d\u00edt\u011b dovr\u0161\u00ed 18 let a d\u00e1le se ji\u017e nep\u0159ipravuje studiem na budouc\u00ed povol\u00e1n\u00ed.<\/p>\n

Ukon\u010den\u00ed studia na st\u0159edn\u00ed \u0161kole<\/h2>\n

Ukon\u010den\u00edm studia na st\u0159edn\u00ed \u0161kole, pokud je d\u00edt\u011b zletil\u00e9 a nedovr\u0161ilo 26 let v\u011bku, mohou nastat n\u00e1sleduj\u00edc\u00ed situace, kter\u00e9 maj\u00ed vliv na uplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed:<\/p>\n

1) d\u00edt\u011b \u00fasp\u011b\u0161n\u011b ukon\u010d\u00ed studium a nepokra\u010duje v dal\u0161\u00edm studiu na vysok\u00e9 \u0161kole<\/span><\/p>\n\n

  • je pova\u017eov\u00e1no za studenta do konce vyu\u010dov\u00e1n\u00ed v dan\u00e9m \u0161koln\u00edm roce (do konce \u010dervna)\n
  • a d\u00e1le do konce \u0161koln\u00edch pr\u00e1zdnin (\u010dervenec a srpen), ale pouze za p\u0159edpokladu, \u017ee po cel\u00fd dan\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc nevykon\u00e1valo v\u00fdd\u011ble\u010dnou \u010dinnost nebo nem\u011blo n\u00e1rok na podporu v nezam\u011bstnanosti<\/li>\n<\/li>\n<\/ul>\n

     2) d\u00edt\u011b neslo\u017e\u00ed z\u00e1v\u011bre\u010dnou nebo maturitn\u00ed zkou\u0161ku v \u0159\u00e1dn\u00e9m term\u00ednu (kv\u011bten, \u010derven)<\/span><\/p>\n\n

  • je mo\u017en\u00e9 uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed za stejn\u00fdch podm\u00ednek jako u \u00fasp\u011b\u0161n\u00e9ho ukon\u010den\u00ed studia<\/li>\n<\/ul>\n

    3) d\u00edt\u011b \u00fasp\u011b\u0161n\u011b ukon\u010d\u00ed studium a pokra\u010duje ve stejn\u00e9m kalend\u00e1\u0159n\u00edm roce v dal\u0161\u00edm studiu na vysok\u00e9 \u0161kole<\/span><\/p>\n\n

  • pova\u017euje se cel\u00e9 obdob\u00ed od skon\u010den\u00ed studia na st\u0159edn\u00ed \u0161kole a\u017e po zah\u00e1jen\u00ed studia na vysok\u00e9 \u0161kole za dobu soustavn\u00e9 p\u0159\u00edpravy na budouc\u00ed povol\u00e1n\u00ed \u2013 je mo\u017en\u00e9 uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed bez ohledu na to, zda v tomto obdob\u00ed vykon\u00e1v\u00e1 v\u00fdd\u011ble\u010dnou \u010dinnost \u010di m\u00e1 n\u00e1rok na podporu v nezam\u011bstnanosti.<\/li>\n<\/ul>\n

    Odli\u0161nou situac\u00ed je p\u0159eru\u0161en\u00ed, zanech\u00e1n\u00ed \u010di vylou\u010den\u00ed ze studia. V takov\u00e9m p\u0159\u00edpad\u011b soustavn\u00e1 p\u0159\u00edprava d\u00edt\u011bte na budouc\u00ed povol\u00e1n\u00ed kon\u010d\u00ed ke dni, kdy podle ofici\u00e1ln\u00edho vyj\u00e1d\u0159en\u00ed \u0161koly do\u0161lo k p\u0159eru\u0161en\u00ed studia nebo k n\u011bmu\u017e d\u00edt\u011b p\u0159estalo b\u00fdt jej\u00edm \u017e\u00e1kem.<\/p>\n

    Ukon\u010den\u00ed studia na vysok\u00e9 \u0161kole<\/h2>\n

    Pokud d\u00edt\u011b studium na vysok\u00e9 \u0161kole \u0159\u00e1dn\u011b ukon\u010d\u00ed, lze da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplatnit je\u0161t\u011b v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci n\u00e1sleduj\u00edc\u00edm po kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, v n\u011bm\u017e d\u00edt\u011b vysoko\u0161kolsk\u00e9 studium ukon\u010dilo. A to za p\u0159edpokladu, \u017ee po cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc nevykon\u00e1valo v\u00fdd\u011ble\u010dnou \u010dinnost a ani nevznikl n\u00e1rok na podporu v nezam\u011bstnanosti nebo podporu p\u0159i rekvalifikaci.<\/p>\n

    P\u0159i ukon\u010den\u00ed studia na vysok\u00e9 \u0161kole, na kter\u00e9 bezprost\u0159edn\u011b navazuje dal\u0161\u00ed studium na t\u00e9\u017ee nebo jin\u00e9 vysok\u00e9 \u0161kole, se za soustavnou p\u0159\u00edpravu na budouc\u00ed povol\u00e1n\u00ed – n\u00e1le\u017e\u00ed tedy da\u0148ov\u00fd zv\u00fdhodn\u011bn\u00ed – pova\u017euje i mezidob\u00ed mezi koncem jednoho a za\u010d\u00e1tkem druh\u00e9ho studia, maxim\u00e1ln\u011b v\u0161ak obdob\u00ed 3 m\u011bs\u00edc\u016f n\u00e1sleduj\u00edc\u00edch po skon\u010den\u00ed prvn\u00edho.<\/p>\n

    V dob\u011b p\u0159eru\u0161en\u00ed vysoko\u0161kolsk\u00e9ho studia se nejedn\u00e1 o p\u0159\u00edpravu na budouc\u00ed povol\u00e1n\u00ed a nelze tedy uplat\u0148ovat da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed. V\u00fdjimkou je pouze p\u0159eru\u0161en\u00ed studia po dobu mate\u0159sk\u00e9 nebo rodi\u010dovsk\u00e9 dovolen\u00e9.<\/p>\n

     <\/p>\n

    Zdroj: Z\u00e1kon \u010d. 586\/1992 Sb. o dan\u00edch z p\u0159\u00edjm\u016fZ\u00e1kon \u010d. 117\/1995 Sb. o st\u00e1tn\u00ed soci\u00e1ln\u00ed podpo\u0159e https:\/\/portal.pohoda.cz\/dane-ucetnictvi-mzdy\/<\/p>\n

     <\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Poj\u010fme se spole\u010dn\u011b zam\u011b\u0159it na \u010desk\u00e1 specifika da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b p\u0159i ukon\u010den\u00ed soustavn\u00e9 p\u0159\u00edpravy na budouc\u00ed povol\u00e1n\u00ed na st\u0159edn\u00ed \u0161kole versus p\u0159i ukon\u010den\u00ed studia na vysok\u00e9 \u0161kole. N\u00e1rok na uplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed upravuje \u00a7 35c z\u00e1kona \u010d. 586\/1992 Sb. o dan\u00edch z p\u0159\u00edjm\u016f. N\u00e1rok m\u00e1 poplatn\u00edk (zpravidla rodi\u010d) na vy\u017eivovan\u00e9 d\u00edt\u011b \u017eij\u00edc\u00ed s n\u00edm […]<\/p>\n","protected":false},"author":1,"featured_media":5470,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6831","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-czech"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6831","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=6831"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6831\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5470"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}