{"id":7670,"date":"2022-01-13T17:35:14","date_gmt":"2022-01-13T16:35:14","guid":{"rendered":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/?p=7670"},"modified":"2022-01-13T17:35:17","modified_gmt":"2022-01-13T16:35:17","slug":"pausalni-dan-a-hypoteka-jak-prokazat-sve-prijmy","status":"publish","type":"post","link":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/pausalni-dan-a-hypoteka-jak-prokazat-sve-prijmy\/","title":{"rendered":"Pau\u0161\u00e1ln\u00ed da\u0148 a hypot\u00e9ka. Jak prok\u00e1zat sv\u00e9 p\u0159\u00edjmy?"},"content":{"rendered":"\n

Podnikatel\u00e9, kte\u0159\u00ed v\u00a0minul\u00e9m roce vstoupili do re\u017eimu tzv. pau\u0161\u00e1ln\u00ed dan\u011b mohou m\u00edt letos probl\u00e9m p\u0159i vy\u0159izov\u00e1n\u00ed hypot\u00e9ky.<\/strong> V\u00a0pau\u0161\u00e1ln\u00edm re\u017eimu toti\u017e podnikatel\u00e9 plat\u00ed jednotnou v\u00fd\u0161i dan\u011b a z\u00e1loh na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed bez nutnosti pod\u00e1vat za uplynul\u00e9 da\u0148ov\u00e9 obdob\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Banky naopak p\u0159i posuzov\u00e1n\u00ed schopnosti spl\u00e1cet \u00fav\u011br maj\u00ed z\u00e1konnou povinnost p\u0159\u00edjmy ov\u011b\u0159ovat. <\/strong>Jak budou tedy banky postupovat p\u0159i ov\u011b\u0159ov\u00e1n\u00ed p\u0159\u00edjm\u016f z\u00a0pau\u0161\u00e1ln\u00ed dan\u011b?<\/p>\n\n\n\n\n\n\n\n

Da\u0148ov\u00e1 evidence<\/h2>\n\n\n\n

Jako podnikatel v\u00a0re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b byste m\u011bli v\u00e9st p\u0159ehled p\u0159\u00edjm\u016f a v\u00fddaj\u016f (da\u0148ovou evidenci), kterou v\u00e1m sice z\u00e1kon o dani nep\u0159ikazuje, nicm\u00e9n\u011b uv\u00e1d\u00ed povinnost sledovat v\u00fdvoj p\u0159\u00edjm\u016f pro p\u0159\u00edpad p\u0159ekro\u010den\u00ed p\u0159\u00edjmov\u00fdch limit\u016f <\/strong>(do <\/strong>1mil) a povinnosti tak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed p\u0159\u00edpadn\u011b se p\u0159ihl\u00e1sit k\u00a0pl\u00e1tcovstv\u00ed DPH. Z\u00a0tohoto vypl\u00fdv\u00e1, \u017ee banky jinou mo\u017enost, ne\u017e hodnotit obraty na va\u0161em \u00fa\u010dtu a da\u0148ov\u00e9 evidence, m\u00edt nebudou. Samoz\u0159ejm\u011b si banky vyhrazuj\u00ed pr\u00e1vo od podnikatel\u016f vy\u017eadovat i jin\u00e9 podklady k\u00a0ov\u011b\u0159en\u00ed p\u0159\u00edjmov\u00e9 stability. N\u00ed\u017ee v\u00a0tabulce vid\u00edte, jak k\u00a0pau\u0161\u00e1ln\u00ed dani jednotliv\u00e9 banky p\u0159istupuj\u00ed.<\/strong><\/p>\n\n\n\n

P\u0159\u00edklad posuzov\u00e1n\u00ed p\u0159\u00edjm\u016f vs hypot\u00e9ka:<\/h2>\n\n\n\n
  • \u0158ekn\u011bme, \u017ee v\u00e1\u0161 celkov\u00fd p\u0159\u00edjem za rok 2021 je 800.000,- (hlavn\u00ed \u010dinnost b\u011b\u017en\u011b spadaj\u00edc\u00ed do 60% pau\u0161\u00e1lu)<\/li>
  • Na pau\u0161\u00e1ln\u00ed dani jste zaplatili 65.619,- (12x 5.469,-)<\/li>
  • Nem\u00e1te \u017e\u00e1dn\u00e9 spl\u00e1tkov\u00e9 v\u00fddaje a o \u00fav\u011br \u017e\u00e1d\u00e1te s\u00e1m\/sama<\/li>
  • P\u0159i splatnosti 30let a p\u0159i pr\u016fm\u011brn\u00e9m \u00faroku 4,19% pak maxim\u00e1ln\u00ed v\u00fd\u0161e hypot\u00e9ky se r\u016fzn\u00ed podle metodik v\u00fdpo\u010dtu jednotliv\u00fdch bank.<\/li><\/ul>\n\n\n\n
    BANKA<\/strong><\/td>ZP\u016eSOB DOKL\u00c1D\u00c1N\u00cd<\/strong><\/td>V\u00ddSLEDEK P\u0158\u00cdKLADU<\/strong><\/td><\/tr>
    Hypote\u010dn\u00ed banka \/ \u010cSOB<\/strong><\/td>v\u00fdpisy z \u00fa\u010dtu za posledn\u00edch 6m (do konce 3\/2022 akceptuj\u00ed DP za rok 2020)<\/td>max. v\u00fd\u0161e hypot\u00e9ky 3.003.000,-<\/td><\/tr>
    Moneta<\/strong><\/td>v\u00fdpisy z \u00fa\u010dtu za posledn\u00edch 3m (na posledn\u00edm v\u00fdpisu mus\u00ed b\u00fdt patrn\u00e1 \u00fahrada odvod\u016f odpov\u00eddaj\u00edc\u00edch pau\u0161\u00e1ln\u00ed dani)<\/td>max. v\u00fd\u0161e hypot\u00e9ky 2.456.833,-<\/td><\/tr>
    \u010cesk\u00e1 spo\u0159itelna<\/strong><\/td>v\u00fdpisy z \u00fa\u010dtu za cel\u00fd kalend\u00e1\u0159n\u00ed rok (do konce 3\/2022 akceptuje DOP za rok 2019 a 2020)<\/td>max. v\u00fd\u0161e hypot\u00e9ky 961.000,-<\/td><\/tr>
    Sberbank<\/strong><\/td>n\u011bkolik posledn\u00edch v\u00fdpis\u016f z b\u011b\u017en\u00e9ho \u00fa\u010dtu, kde budou patrn\u00e9 p\u0159\u00edjm yi v\u00fddaje \u017eadatele, plus dal\u0161\u00ed nespecifikovan\u00e9 doklady (matodiky nen\u00ed je\u0161t\u011b zcela dokon\u010den\u00e1)<\/td>—<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Jen pro p\u0159edstavu zam\u011bstnanec s\u00a0pr\u016fm\u011brn\u00fdm \u010dist\u00fdm p\u0159\u00edjmem za 12m 40tis vyjde na hypot\u00e9ku ve v\u00fd\u0161i a\u017e 4.974.000,-<\/strong><\/p>\n\n\n\n

    Ostatn\u00ed banky prozat\u00edm nemaj\u00ed zcela dokon\u010denou metodiky pro v\u00fdpo\u010det p\u0159\u00edjm\u016f p\u0159\u00edpadn\u011b ji\u017e nyn\u00ed deklaruj\u00ed, \u017ee t\u011bmto \u017eadatel\u016fm \u00fav\u011br nebudou poskytovat.<\/p>\n\n\n\n

    Pot\u0159ebujete zjistit, jak budou vych\u00e1zet va\u0161e p\u0159\u00edjmy z\u00a0da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed pro \u017e\u00e1dost o hypot\u00e9ku? Sta\u010d\u00ed se mi ozvat, propo\u010det je zdarma a je nez\u00e1vazn\u00fd.<\/p><\/blockquote>\n\n\n\n

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

    Podnikatel\u00e9, kte\u0159\u00ed v\u00a0minul\u00e9m roce vstoupili do re\u017eimu tzv. pau\u0161\u00e1ln\u00ed dan\u011b mohou m\u00edt letos probl\u00e9m p\u0159i vy\u0159izov\u00e1n\u00ed hypot\u00e9ky. V\u00a0pau\u0161\u00e1ln\u00edm re\u017eimu toti\u017e podnikatel\u00e9 plat\u00ed jednotnou v\u00fd\u0161i dan\u011b a z\u00e1loh na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed bez nutnosti pod\u00e1vat za uplynul\u00e9 da\u0148ov\u00e9 obdob\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Banky naopak p\u0159i posuzov\u00e1n\u00ed schopnosti spl\u00e1cet \u00fav\u011br maj\u00ed z\u00e1konnou povinnost p\u0159\u00edjmy ov\u011b\u0159ovat. Jak budou […]<\/p>\n","protected":false},"author":1,"featured_media":7674,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"categories":[1],"tags":[64],"aioseo_notices":[],"featured_image_src":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/wp-content\/uploads\/2022\/01\/Pausalni-dan-a-hypoteka.jpg","author_info":{"display_name":"mskarydkova","author_link":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/author\/mskarydkova\/"},"_links":{"self":[{"href":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/wp-json\/wp\/v2\/posts\/7670"}],"collection":[{"href":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/wp-json\/wp\/v2\/comments?post=7670"}],"version-history":[{"count":4,"href":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/wp-json\/wp\/v2\/posts\/7670\/revisions"}],"predecessor-version":[{"id":7675,"href":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/wp-json\/wp\/v2\/posts\/7670\/revisions\/7675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/wp-json\/wp\/v2\/media\/7674"}],"wp:attachment":[{"href":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/wp-json\/wp\/v2\/media?parent=7670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/wp-json\/wp\/v2\/categories?post=7670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staryweb.mskarydkova.cz\/subdom\/staryweb\/wp-json\/wp\/v2\/tags?post=7670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}