{"id":556261,"date":"2024-03-29T15:47:08","date_gmt":"2024-03-29T12:47:08","guid":{"rendered":"https:\/\/alegria-realestate.com\/?p=556261"},"modified":"2025-08-14T21:39:14","modified_gmt":"2025-08-14T18:39:14","slug":"taxes-on-business-in-spain","status":"publish","type":"post","link":"https:\/\/alegria-realestate.com\/cs\/articles\/taxes-on-business-in-spain","title":{"rendered":"Podnikatelsk\u00e9 dan\u011b ve \u0160pan\u011blsku"},"content":{"rendered":"<p>Pr\u00e1vnick\u00e9 osoby s bydli\u0161t\u011bm ve \u0160pan\u011blsku, kter\u00e9 vykon\u00e1vaj\u00ed ekonomickou \u010dinnost, jsou povinny platit ur\u010dit\u00e9 dan\u011b. \u0160pan\u011blsk\u00fd da\u0148ov\u00fd syst\u00e9m nen\u00ed jednoduch\u00fd a zahrnuje t\u0159i typy zdan\u011bn\u00ed: dan\u011b samotn\u00e9 a tak\u00e9 poplatky a cla. Lze je sb\u00edrat na t\u0159ech \u00farovn\u00edch: st\u00e1tn\u00ed, region\u00e1ln\u00ed (\u00farove\u0148 autonomn\u00edch region\u016f) a m\u00edstn\u00ed (\u00farove\u0148 obc\u00ed). V tomto \u010dl\u00e1nku se budeme v\u011bnovat hlavn\u00edm dan\u00edm, kter\u00e9 se t\u00fdkaj\u00ed jak\u00e9hokoli podnik\u00e1n\u00ed, ale vynech\u00e1me m\u00e9n\u011b obvykl\u00e9 poplatky a cla (jako jsou spot\u0159ebn\u00ed dan\u011b a dovozn\u00ed cla, kter\u00fdm \u010del\u00ed jen m\u00e1lokter\u00e1 spole\u010dnost).<\/p>\n<h2> Hlavn\u00ed dan\u011b z podnik\u00e1n\u00ed ve \u0160pan\u011blsku<\/h2>\n<p> Hlavn\u00ed dan\u011b z podnik\u00e1n\u00ed ve \u0160pan\u011blsku:<\/p>\n<ul>\n<li> Da\u0148 z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob (Impuesto de Sociedades \u2013 IS);<\/li>\n<li> da\u0148 z p\u0159idan\u00e9 hodnoty (IVA);<\/li>\n<li> da\u0148 z ekonomick\u00fdch \u010dinnost\u00ed (Impuesto sobre Actividades Econ\u00f3micas &#8211; IAE);<\/li>\n<li> Soci\u00e1ln\u00ed p\u0159\u00edsp\u011bvky zam\u011bstnanc\u016f do Fondu soci\u00e1ln\u00edho zabezpe\u010den\u00ed (Seguridad Social &#8211; SS).<\/li>\n<\/ul>\n<h3> Da\u0148 z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob (Impuesto de Sociedades \u2013 IS)<\/h3>\n<p> Da\u0148 z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob ve \u0160pan\u011blsku je neodd\u011bliteln\u011b spojena s ur\u010den\u00edm da\u0148ov\u00e9 rezidence. Pr\u00e1vnick\u00e1 osoba je pova\u017eov\u00e1na za da\u0148ov\u00e9ho rezidenta \u0160pan\u011blska, pokud je spln\u011bn jeden z n\u00e1sleduj\u00edc\u00edch po\u017eadavk\u016f:<\/p>\n<ul>\n<li> Spole\u010dnost je zalo\u017eena v souladu se \u0161pan\u011blsk\u00fdm pr\u00e1vem.<\/li>\n<li> Spole\u010dnost m\u00e1 s\u00eddlo ve \u0160pan\u011blsku.<\/li>\n<li> Skute\u010dn\u00e9 mana\u017eersk\u00e9 centrum spole\u010dnosti se nach\u00e1z\u00ed ve \u0160pan\u011blsku.<\/li>\n<\/ul>\n<p> V p\u0159\u00edpad\u011b spor\u016f a konflikt\u016f p\u0159i stanoven\u00ed da\u0148ov\u00e9 rezidence konkr\u00e9tn\u00ed spole\u010dnosti je nutn\u00e9 se \u0159\u00eddit ustanoven\u00edmi dvoustrann\u00fdch smluv o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed podepsan\u00fdch \u0160pan\u011blskem s jin\u00fdmi zem\u011bmi. Hlavn\u00edmi poplatn\u00edky jsou spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm a akciov\u00e9 spole\u010dnosti, ale tato da\u0148 se vztahuje i na mnoho spolk\u016f, nadac\u00ed a dal\u0161\u00edch typ\u016f spole\u010denstv\u00ed, v\u010detn\u011b n\u011bkter\u00fdch organizac\u00ed funguj\u00edc\u00edch bez zalo\u017een\u00ed pr\u00e1vnick\u00e9 osoby. Fyzick\u00e9 osoby, kter\u00e9 podnikaj\u00ed ve \u0160pan\u011blsku, jsou z\u00e1rove\u0148 pl\u00e1tci dan\u011b z p\u0159\u00edjmu fyzick\u00fdch osob, a tedy da\u0148 z p\u0159\u00edjmu neplat\u00ed. Da\u0148 z p\u0159\u00edjmu ve \u0160pan\u011blsku je vyb\u00edr\u00e1na ze zisk\u016f spole\u010dnost\u00ed z\u00edskan\u00fdch b\u011bhem vykazovan\u00e9ho obdob\u00ed. Toto zda\u0148ovac\u00ed obdob\u00ed se shoduje s kalend\u00e1\u0159n\u00edm rokem, tzn. se po\u010d\u00edt\u00e1 od 1. ledna do 31. prosince. U nov\u00fdch spole\u010dnost\u00ed za\u010d\u00edn\u00e1 jejich prvn\u00ed \u00fa\u010detn\u00ed obdob\u00ed dnem zalo\u017een\u00ed. Da\u0148 se vypo\u010d\u00edt\u00e1 a zaplat\u00ed v \u010dervenci roku n\u00e1sleduj\u00edc\u00edho po vykazovan\u00e9m roce, tzn. Da\u0148 z p\u0159\u00edjmu za rok 2023 bude splatn\u00e1 v \u010dervenci 2024. V\u00fdpo\u010det z\u00e1kladu dan\u011b spo\u010d\u00edv\u00e1 ve stanoven\u00ed v\u00fd\u0161e \u010dist\u00e9ho zisku p\u0159ijat\u00e9ho za \u00fa\u010detn\u00ed obdob\u00ed se zohledn\u011bn\u00edm ztr\u00e1t minul\u00fdch let. V\u00fdpo\u010det nav\u00edc zohled\u0148uje \u00fapravy stanoven\u00e9 z\u00e1konem. Uplatn\u011bn\u00edm p\u0159\u00edslu\u0161n\u00e9 sazby z\u00edsk\u00e1me da\u0148ovou kv\u00f3tu, na kterou lze n\u00e1sledn\u011b uplatnit da\u0148ov\u00e9 slevy a v\u00fdhody. Obecn\u00e1 sazba dan\u011b z p\u0159\u00edjmu ve \u0160pan\u011blsku v roce 2024 je 25 %. V p\u0159\u00edpad\u011b ztr\u00e1ty se ze z\u00e1porn\u00e9ho z\u00e1kladu dan\u011b ne\u00fa\u010dtuje \u017e\u00e1dn\u00e1 da\u0148. Krom\u011b toho mohou platit i dal\u0161\u00ed sazby:<\/p>\n<ul>\n<li> 23 % \u2013 pro mal\u00e9 a st\u0159edn\u00ed podniky s obratem ni\u017e\u0161\u00edm ne\u017e 1 milion EUR.<\/li>\n<li> 15 % \u2013 pro nov\u00e9 spole\u010dnosti v prvn\u00edm roce uzav\u0159en\u00e9m se ziskem a v roce n\u00e1sleduj\u00edc\u00edm.<\/li>\n<li> 20 % \u2013 pro dru\u017estva.<\/li>\n<li> 1 % \u2013 pro investi\u010dn\u00ed fondy a spole\u010dnosti.<\/li>\n<li> 25 % \u2013 pro poji\u0161\u0165ovny, spo\u0159itelny, dru\u017estevn\u00ed z\u00e1lo\u017eny, politick\u00e9 strany a \u0159adu dal\u0161\u00edch organizac\u00ed.<\/li>\n<li> 30 % \u2013 pro banky.<\/li>\n<\/ul>\n<h3> da\u0148 z p\u0159idan\u00e9 hodnoty (IVA)<\/h3>\n<p> Sazby DPH ve \u0160pan\u011blsku: 0 %, 4 %, 10 %, 21 %:<\/p>\n<ul>\n<li> 0 % \u2013 l\u00e9ka\u0159stv\u00ed, soci\u00e1ln\u00ed slu\u017eby, kultura, vzd\u011bl\u00e1v\u00e1n\u00ed, sport, poji\u0161\u0165ovnictv\u00ed, finan\u010dn\u00ed a \u00fav\u011brov\u00e9 slu\u017eby a n\u011bkter\u00e9 dal\u0161\u00ed slu\u017eby nepodl\u00e9haj\u00ed ve \u0160pan\u011blsku DPH.<\/li>\n<li> 4 % \u2013 nejni\u017e\u0161\u00ed sazba DPH je \u00fa\u010dtov\u00e1na na z\u00e1kladn\u00ed potravin\u00e1\u0159sk\u00e9 v\u00fdrobky, knihy, l\u00e9ky, noviny a \u010dasopisy, zbo\u017e\u00ed a slu\u017eby pro osoby se zdravotn\u00edm posti\u017een\u00edm.<\/li>\n<li> 10 % \u2013 DPH se \u00fa\u010dtuje se sn\u00ed\u017eenou sazbou na ostatn\u00ed potravin\u00e1\u0159sk\u00e9 produkty, v\u010detn\u011b krmiv pro zv\u00ed\u0159ata, zem\u011bd\u011blsk\u00fdch produkt\u016f, vody, l\u00e9k\u016f pro zv\u00ed\u0159ata, br\u00fdl\u00ed, \u010do\u010dek, bydlen\u00ed od v\u00fdvoj\u00e1\u0159\u016f, jako\u017e i na \u0161irokou \u0161k\u00e1lu slu\u017eeb, v\u010detn\u011b pozemn\u00ed dopravy, hotelov\u00fdch a restaura\u010dn\u00edch slu\u017eeb a mnoho dal\u0161\u00edho.<\/li>\n<li> 21 % \u2013 DPH se \u00fa\u010dtuje podle obecn\u00e9 sazby na ostatn\u00ed zbo\u017e\u00ed a slu\u017eby.<\/li>\n<\/ul>\n<p> P\u0159i podnik\u00e1n\u00ed ve \u0160pan\u011blsku je nutn\u00e9 v\u00e9st evidenci DPH na v\u0161ech faktur\u00e1ch, a to jak p\u0159ijat\u00fdch od dodavatel\u016f, tak vystaven\u00fdch odb\u011bratel\u016fm. Po\u010d\u00edtaj\u00ed se tedy dva druhy DPH:<\/p>\n<ul>\n<li> Splatn\u00e1 DPH: za v\u0161echny faktury, kter\u00e9 spole\u010dnost nebo podnikatel vystavil sv\u00fdm klient\u016fm;<\/li>\n<li> Vratn\u00e1 DPH: za v\u0161echny faktury, kter\u00e9 spole\u010dnost obdr\u017eela a zaplatila.<\/li>\n<\/ul>\n<p> V\u00fdhradn\u00ed vlastn\u00edci, kte\u0159\u00ed jsou ze z\u00e1kona povinni uplat\u0148ovat Recargo de Equivalencia (zvl\u00e1\u0161tn\u00ed da\u0148ov\u00fd re\u017eim), jsou osvobozeni od povinnosti pod\u00e1vat p\u0159izn\u00e1n\u00ed k DPH. Ve v\u0161ech ostatn\u00edch p\u0159\u00edpadech se vypo\u010d\u00edt\u00e1 rozd\u00edl mezi splatnou a vratnou DPH. Je-li v\u00fdsledek kladn\u00fd, je da\u0148 p\u0159evedena do rozpo\u010dtu, je-li z\u00e1porn\u00fd, je po\u017eadov\u00e1no vr\u00e1cen\u00ed z rozpo\u010dtu. Mal\u00e9 a st\u0159edn\u00ed podniky ve \u0160pan\u011blsku pod\u00e1vaj\u00ed p\u0159izn\u00e1n\u00ed k DPH v p\u0159edepsan\u00e9 form\u011b \u010dtvrtletn\u011b: do 20. dne m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po vykazovan\u00e9m \u010dtvrtlet\u00ed. Da\u0148ov\u00e9 \u00fa\u010detnictv\u00ed se prov\u00e1d\u00ed na akru\u00e1ln\u00ed b\u00e1zi a kone\u010dn\u00fd v\u00fdpo\u010det se prov\u00e1d\u00ed p\u0159i pod\u00e1n\u00ed ro\u010dn\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. V n\u011bkter\u00fdch p\u0159\u00edpadech je mo\u017en\u00e9 pod\u00e1vat p\u0159izn\u00e1n\u00ed k DPH m\u011bs\u00ed\u010dn\u011b.<\/p>\n<h3> Ekvivalence Recargo pro podnikatele ve \u0160pan\u011blsku<\/h3>\n<p> V\u00fdhradn\u00ed majitel\u00e9 ve \u0160pan\u011blsku, kte\u0159\u00ed se zab\u00fdvaj\u00ed maloobchodem a prod\u00e1vaj\u00ed v\u00fdrobek kone\u010dn\u00e9mu spot\u0159ebiteli v jeho nezm\u011bn\u011bn\u00e9 podob\u011b, jsou povinni uplat\u0148ovat Recargo de Equivalencia (zvl\u00e1\u0161tn\u00ed da\u0148ov\u00fd re\u017eim). Hovo\u0159\u00edme o fyzick\u00fdch a internetov\u00fdch obchodech s oble\u010den\u00edm, obuv\u00ed, kosmetikou, parf\u00e9my, potravinami, dom\u00e1c\u00edmi spot\u0159ebi\u010di atd., kde majitel prod\u00e1v\u00e1 zbo\u017e\u00ed nakoupen\u00e9 od dodavatel\u016f, bez jak\u00fdchkoliv zm\u011bn a bez \u00fa\u010dasti vlastn\u00ed v\u00fdroby. V tomto p\u0159\u00edpad\u011b jsou dodavatel\u00e9 spolupracuj\u00edc\u00ed s takov\u00fdm podnikatelem povinni zahrnout do sv\u00fdch faktur dodate\u010dnou p\u0159ir\u00e1\u017eku ve v\u00fd\u0161i 0,75 a\u017e 5,2 %. Vyu\u017eit\u00ed Recargo de Equivalencia na jednu stranu p\u0159edpokl\u00e1d\u00e1 p\u0159enos v\u011bt\u0161\u00ed \u010d\u00e1stky DPH do rozpo\u010dtu, uzav\u00edr\u00e1 mo\u017enost podnikatele po\u017eadovat vr\u00e1cen\u00ed DPH v p\u0159\u00edpad\u011b p\u0159echodu do m\u00ednusu, ale tak\u00e9 ho zbavuje povinnosti v\u00e9st evidenci DPH a pod\u00e1vat p\u0159izn\u00e1n\u00ed (jak \u010dtvrtletn\u00ed, tak ro\u010dn\u00ed). Pokud se podnikatel s podnik\u00e1n\u00edm s t\u00edmto p\u0159\u00edplatkem nespokoj\u00ed, jedin\u00fdm mo\u017en\u00fdm v\u00fdchodiskem ze situace je zalo\u017een\u00ed pr\u00e1vnick\u00e9 osoby, nap\u0159. spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm.<\/p>\n<h3> Da\u0148 z ekonomick\u00e9 \u010dinnosti<\/h3>\n<p> V\u0161ichni podnikatel\u00e9 a spole\u010dnosti jsou povinni se registrovat v obchodn\u00edm da\u0148ov\u00e9m rejst\u0159\u00edku, ale pouze podniky s ro\u010dn\u00edm obratem vy\u0161\u0161\u00edm ne\u017e 1 milion eur jsou povinny ji platit. A ka\u017edop\u00e1dn\u011b i p\u0159i p\u0159ekro\u010den\u00ed limitu jsou podnikatel\u00e9 a firmy ve \u0160pan\u011blsku od placen\u00ed t\u00e9to dan\u011b b\u011bhem prvn\u00edch dvou let sv\u00e9 \u010dinnosti osvobozeni. Proto\u017ee Hovo\u0159\u00edme o pom\u011brn\u011b velk\u00fdch obratech; naprost\u00e1 v\u011bt\u0161ina mal\u00fdch a st\u0159edn\u00edch podnik\u016f ve \u0160pan\u011blsku nikdy nepodl\u00e9h\u00e1 dan\u00edm z hospod\u00e1\u0159sk\u00e9 \u010dinnosti. P\u0159i velk\u00fdch obratech vznik\u00e1 povinnost platit da\u0148. V\u00fdpo\u010det poplatk\u016f se prov\u00e1d\u00ed na obecn\u00ed \u00farovni, tak\u017ee ka\u017ed\u00e1 konkr\u00e9tn\u00ed lokalita uplat\u0148uje sv\u00e9 vlastn\u00ed sazby. V\u00fdpo\u010det zohled\u0148uje druh \u010dinnosti, oblast v\u00fdroby a n\u011bkter\u00e9 dal\u0161\u00ed charakteristiky.<\/p>\n<h3> Soci\u00e1ln\u00ed p\u0159\u00edsp\u011bvky zam\u011bstnanc\u016f do Fondu soci\u00e1ln\u00edho zabezpe\u010den\u00ed (Seguridad Social)<\/h3>\n<p> Podnikatel\u00e9 i spole\u010dnosti, kter\u00e9 zam\u011bstnaly zam\u011bstnance, jsou povinni v\u00e9st evidenci zam\u011bstnanc\u016f a mezd a po\u017eadovan\u00e9 \u010d\u00e1stky neprodlen\u011b odv\u00e1d\u011bt na soci\u00e1ln\u00ed zabezpe\u010den\u00ed. V\u00fdpo\u010det je zalo\u017een na hrub\u00e9 mzd\u011b s pou\u017eit\u00edm sazeb platn\u00fdch pro aktu\u00e1ln\u00ed rok. P\u0159i stanovov\u00e1n\u00ed mezd se berou v \u00favahu normy pracovn\u00edch smluv platn\u00fdch v ka\u017ed\u00e9m odv\u011btv\u00ed a tak\u00e9 kategorie zam\u011bstnance. Celkov\u00e1 v\u00fd\u0161e p\u0159\u00edsp\u011bvk\u016f se skl\u00e1d\u00e1 ze dvou \u010d\u00e1st\u00ed: jednu hrad\u00ed zam\u011bstnavatel na sv\u00e9 n\u00e1klady, druhou zam\u011bstnanec. V roce 2024 plat\u00ed n\u00e1sleduj\u00edc\u00ed sazby:<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"4\"> Sazby p\u0159\u00edsp\u011bvk\u016f na soci\u00e1ln\u00ed zabezpe\u010den\u00ed, %<\/td>\n<\/tr>\n<tr>\n<td> <b>Rozd\u011blen\u00ed podle \u010dl\u00e1nk\u016f<\/b><\/td>\n<td> <b>Zam\u011bstnavatel<\/b><\/td>\n<td> <b>Pracovn\u00edk<\/b><\/td>\n<td> <b>Celkov\u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td> Obecn\u00e9 sr\u00e1\u017eky<\/td>\n<td> 23,60<\/td>\n<td> 4,70<\/td>\n<td> 28:30<\/td>\n<\/tr>\n<tr>\n<td> P\u0159es\u010dasy a situace vy\u0161\u0161\u00ed moci<\/td>\n<td> 12:00<\/td>\n<td> 2,00<\/td>\n<td> 14:00<\/td>\n<\/tr>\n<tr>\n<td> Ostatn\u00ed p\u0159es\u010dasov\u00e9 hodiny<\/td>\n<td> 23,60<\/td>\n<td> 4,70<\/td>\n<td> 28:30<\/td>\n<\/tr>\n<tr>\n<td> P\u0159\u00edsp\u011bvky na pos\u00edlen\u00ed d\u016fchodov\u00e9ho syst\u00e9mu<\/td>\n<td> 0,58<\/td>\n<td> 0,12<\/td>\n<td> 0,70<\/td>\n<\/tr>\n<tr>\n<td> <b>Nezam\u011bstnanost<\/b><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td> Obecn\u00fd re\u017eim<\/td>\n<td> 5,50<\/td>\n<td> 1,55<\/td>\n<td> 7.05<\/td>\n<\/tr>\n<tr>\n<td> Smlouva na dobu ur\u010ditou, pln\u00fd nebo \u010d\u00e1ste\u010dn\u00fd \u00favazek<\/td>\n<td> 6,70<\/td>\n<td> 1,60<\/td>\n<td> 8.30<\/td>\n<\/tr>\n<tr>\n<td> <b>Soci\u00e1ln\u00ed garan\u010dn\u00ed fond<\/b><\/td>\n<td> 0,20<\/td>\n<td><\/td>\n<td> 0,20<\/td>\n<\/tr>\n<tr>\n<td> <b>Profesn\u00ed vzd\u011bl\u00e1n\u00ed<\/b><\/td>\n<td> 0,60<\/td>\n<td> 0,10<\/td>\n<td> 0,70<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Bez zohledn\u011bn\u00ed pr\u00e1ce p\u0159es\u010das a vy\u0161\u0161\u00ed moci vypad\u00e1 v\u00fdpo\u010det takto:<\/p>\n<ul>\n<li> Zam\u011bstnavatel: 23,60 + 0,58 + 5,50 + 0,20 + 0,60 = 30,48 %<\/li>\n<li> Zam\u011bstnanec: 4,70 + 0,12 + 1,55 + 0,10 = 6,47 %<\/li>\n<li> Celkem: 36,95 %<\/li>\n<\/ul>\n<h2> Kv\u00f3ty pro podnikatele ve \u0160pan\u011blsku<\/h2>\n<p> S\u00e1m podnikatel, jak fyzick\u00e1 osoba, tak jednatel spole\u010dnosti, je povinen platit sv\u00e9 kv\u00f3ty m\u011bs\u00ed\u010dn\u011b. Pro v\u00fdpo\u010det kv\u00f3t se pou\u017e\u00edv\u00e1 progresivn\u00ed stupnice, rozd\u011blen\u00e1 do 15 blok\u016f. V roce 2024 mus\u00ed podnikatel\u00e9 ve \u0160pan\u011blsku v z\u00e1vislosti na v\u00fd\u0161i sv\u00fdch p\u0159\u00edjm\u016f platit kv\u00f3ty soci\u00e1ln\u00edho zabezpe\u010den\u00ed v rozmez\u00ed od 225 do 530 EUR. Kv\u00f3ta podnikatele ve \u0160pan\u011blsku se po\u010d\u00edt\u00e1 jako 31,3 % ze zvolen\u00e9ho z\u00e1kladu dan\u011b. Stejn\u011b jako v p\u0159\u00edpad\u011b zam\u011bstnanc\u016f zahrnuje sr\u00e1\u017eky za n\u011bkolik polo\u017eek najednou:<\/p>\n<ul>\n<li> b\u011b\u017en\u00e1 onemocn\u011bn\u00ed \u2013 28,3 %,<\/li>\n<li> nemoci z povol\u00e1n\u00ed \u2013 1,3 %,<\/li>\n<li> nezam\u011bstnanost &#8211; 0,9 %,<\/li>\n<li> odborn\u00e9 \u0161kolen\u00ed \u2013 0,1 %,<\/li>\n<li> pos\u00edlen\u00ed d\u016fchodov\u00e9ho syst\u00e9mu \u2013 0,7 %.<\/li>\n<\/ul>\n<h2> Ostatn\u00ed dan\u011b z podnik\u00e1n\u00ed ve \u0160pan\u011blsku<\/h2>\n<p> Jak jsme ji\u017e uvedli na sam\u00e9m za\u010d\u00e1tku \u010dl\u00e1nku, v z\u00e1vislosti na typu \u010dinnosti m\u016f\u017ee podnik\u00e1n\u00ed ve \u0160pan\u011blsku podl\u00e9hat dal\u0161\u00edm dan\u00edm, poplatk\u016fm a clu. Ty mohou zahrnovat spot\u0159ebn\u00ed dan\u011b, dovozn\u00ed cla, kolkovn\u00e9, da\u0148 z nemovitost\u00ed (pokud spole\u010dnost p\u016fsob\u00ed v sektoru nemovitost\u00ed a m\u00e1 v rozvaze reziden\u010dn\u00ed a\/nebo komer\u010dn\u00ed nemovitosti), da\u0148 z vozidel (pokud m\u00e1 spole\u010dnost vozidla v rozvaze, zab\u00fdv\u00e1 se p\u0159epravou, prodejem nebo pron\u00e1jmem automobil\u016f), da\u0148 z hazardn\u00edch her nebo skupinu dan\u00ed souvisej\u00edc\u00edch s druhy podnik\u00e1n\u00ed, kter\u00e9 tak \u010di onak ovliv\u0148uj\u00ed \u017eivotn\u00ed prost\u0159ed\u00ed.<\/p>","protected":false},"excerpt":{"rendered":"<p>Pr\u00e1vnick\u00e9 osoby s bydli\u0161t\u011bm ve \u0160pan\u011blsku, kter\u00e9 vykon\u00e1vaj\u00ed ekonomickou\u2026<\/p>\n","protected":false},"author":19,"featured_media":556269,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,961],"tags":[],"class_list":["post-556261","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-taxes-and-laws"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u0431\u0438\u0437\u043d\u0435\u0441 \u0432 \u0418\u0441\u043f\u0430\u043d\u0438\u0438: \u0432\u0438\u0434\u044b, \u0441\u0442\u0430\u0432\u043a\u0438, \u043a\u0442\u043e \u0434\u043e\u043b\u0436\u0435\u043d \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0438 \u043a\u0430\u043a<\/title>\n<meta name=\"description\" content=\"\u041a\u0430\u043a\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u0431\u0438\u0437\u043d\u0435\u0441 \u043d\u0443\u0436\u043d\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0432 \u0418\u0441\u043f\u0430\u043d\u0438\u0438? 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