Zve\u0159ejn\u011bn\u00edm z\u00e1kona o obecn\u00e9m rozpo\u010dtu v B.O.E. se od 5. \u010dervence 2018 m\u011bn\u00ed v\u00fd\u0161e sr\u00e1\u017eek pro odvod dan\u00ed z v\u00fdher v loteri\u00edch ve \u0160pan\u011blsku. P\u0159ed touto dispozic\u00ed, kter\u00e1 byla schv\u00e1lena 16. kv\u011btna v Kongresu poslanc\u016f, musel v\u00fdherce v\u0161ech loterijn\u00edch v\u00fdher obecn\u011b (loterie a st\u00e1tn\u00ed s\u00e1zky, autonomn\u00ed spole\u010denstv\u00ed, ceny ONCE, \u010cerven\u00fd k\u0159\u00ed\u017e atd.) odv\u00e1d\u011bt sr\u00e1\u017ekovou da\u0148 ve v\u00fd\u0161i 20 % z \u010d\u00e1stky v\u00fdhry, s v\u00fdjimkou prvn\u00edch 2 500 eur, kter\u00e9 byly od platby osvobozeny. S nov\u00fdm z\u00e1konem se od \u010dervence 2018 st\u00e1v\u00e1 \u010d\u00e1stkou osvobozenou od dan\u011b prvn\u00edch 10 000 eur (a samoz\u0159ejm\u011b v\u0161echny ceny, kter\u00e9 t\u00e9to \u010d\u00e1stky nedosahuj\u00ed). Stejn\u00e9 ustanoven\u00ed v\u0161ak stanov\u00ed, \u017ee pro ceny, kter\u00e9 budou vyb\u00edr\u00e1ny v pr\u016fb\u011bhu roku 2019, bude osvobozen\u00e1 \u010d\u00e1stka \u010dinit 20 000 EUR a v roce 2020 budou od dan\u011b osvobozeny ceny a\u017e do v\u00fd\u0161e 40 000 EUR. Nebude to platit v\u017edy a ve v\u0161ech p\u0159\u00edpadech, proto\u017ee tato osvobozen\u00e1 minima se uplatn\u00ed pouze v p\u0159\u00edpad\u011b, \u017ee des\u00e1tek, zlomek nebo los bude m\u00edt hodnotu alespo\u0148 0,50 eura nebo vy\u0161\u0161\u00ed. Pokud by v\u00fdhra mohla b\u00fdt ni\u017e\u0161\u00ed, osvobozen\u00e1 maxim\u00e1ln\u00ed \u010d\u00e1stka se \u00fam\u011brn\u011b sn\u00ed\u017e\u00ed. <\/p>\n
Existuj\u00ed zem\u011b, kter\u00e9 z loterijn\u00edch v\u00fdher neuplat\u0148uj\u00ed po\u010d\u00e1te\u010dn\u00ed sr\u00e1\u017ekovou da\u0148, co\u017e v\u0161ak neznamen\u00e1, \u017ee ji pozd\u011bji neplat\u00ed, proto\u017ee v\u00fdherci mohou b\u00fdt povinni p\u0159iznat v\u00fdhru jako mimo\u0159\u00e1dn\u00fd zisk nebo v\u00fdhodu v ro\u010dn\u00edm da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n
Mezi tyto zem\u011b pat\u0159\u00ed nap\u0159: N\u011bmecko, Austr\u00e1lie, Rakousko, Kanada, D\u00e1nsko, Slovensko, Estonsko, Finsko, Francie, Velk\u00e1 Brit\u00e1nie, Irsko, Island, Loty\u0161sko, Litva, Norsko, Nov\u00fd Z\u00e9land, \u010cesk\u00e1 republika, Jihoafrick\u00e1 republika a \u0160v\u00e9dsko a dal\u0161\u00ed. P\u0159ed rokem 2013 \u0160pan\u011blsko nepat\u0159ilo do t\u00e9to skupiny zem\u00ed, kter\u00e9 zda\u0148uj\u00ed v\u00fdhry, ale od tohoto data se stalo jednou z nejhor\u0161\u00edch zem\u00ed, pokud jde o zdan\u011bn\u00ed loteri\u00ed. <\/p>\n
Chile – plat\u00ed zde jedin\u00e9 da\u0148ov\u00e9 p\u00e1smo ve v\u00fd\u0161i 17 %. Kolumbie – Existuj\u00ed dv\u011b da\u0148ov\u00e1 p\u00e1sma. Da\u0148ov\u00e9 p\u00e1smo 1: do v\u00fd\u0161e 70 000 kopi\u00ed se neplat\u00ed \u017e\u00e1dn\u00e1 da\u0148. Da\u0148ov\u00e9 p\u00e1smo 2: jak\u00e1koli \u010d\u00e1st v\u00fdhry p\u0159esahuj\u00edc\u00ed 70 000 kopi\u00ed podl\u00e9h\u00e1 20% dani. \u0160pan\u011blsko – V sou\u010dasn\u00e9 dob\u011b existuj\u00ed dv\u011b da\u0148ov\u00e1 p\u00e1sma. Da\u0148ov\u00e9 p\u00e1smo 1: do v\u00fd\u0161e 40 000 EUR se neplat\u00ed \u017e\u00e1dn\u00e1 da\u0148. Da\u0148ov\u00e9 p\u00e1smo 2: Jak\u00e1koli \u010d\u00e1st v\u00fdhry p\u0159esahuj\u00edc\u00ed 40 000 EUR podl\u00e9h\u00e1 20% dani. Ob\u010dan\u00e9 v\u011bt\u0161iny zem\u00ed s v\u00fdjimkou \u0160pan\u011blska maj\u00ed n\u00e1rok na vr\u00e1cen\u00ed cel\u00e9 dan\u011b, aby se zabr\u00e1nilo dvoj\u00edmu zdan\u011bn\u00ed. Uplatn\u011bn\u00ed n\u00e1roku na vr\u00e1cen\u00ed t\u00e9to dan\u011b je v\u00fdhradn\u011b na odpov\u011bdnosti hr\u00e1\u010de a mus\u00ed b\u00fdt provedeno prost\u0159ednictv\u00edm \u0161pan\u011blsk\u00e9ho da\u0148ov\u00e9ho \u00fa\u0159adu. Vr\u00e1cen\u00ed dan\u011b bude po schv\u00e1len\u00ed vyd\u00e1no v pr\u016fb\u011bhu n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho roku. It\u00e1lie – Existuje sedm da\u0148ov\u00fdch p\u00e1sem. Da\u0148ov\u00e9 p\u00e1smo 1: do v\u00fd\u0161e 100 EUR se neplat\u00ed \u017e\u00e1dn\u00e1 da\u0148. Da\u0148ov\u00e1 skupina 2: \u010d\u00e1st v\u00fdhry mezi 100,01 \u20ac a 300 \u20ac podl\u00e9h\u00e1 pau\u0161\u00e1ln\u00ed dani ve v\u00fd\u0161i 1,03 \u20ac. T\u0159\u00edda 3: \u010d\u00e1st v\u00fdhry mezi 300,01 \u20ac a 500 \u20ac podl\u00e9h\u00e1 pau\u0161\u00e1ln\u00ed dani ve v\u00fd\u0161i 3,10 \u20ac. Tran\u0161e 4: \u010c\u00e1st v\u00fdhry mezi 500,01 \u20ac a 1 000 \u20ac podl\u00e9h\u00e1 pau\u0161\u00e1ln\u00ed dani ve v\u00fd\u0161i 3,10 \u20ac a dani ve v\u00fd\u0161i 20 %. Tran\u0161e 5: \u010d\u00e1st v\u00fdhry mezi 1 000,01 \u20ac a 5 200,00 \u20ac podl\u00e9h\u00e1 m\u00edstn\u00ed maloobchodn\u00ed sazb\u011b ve v\u00fd\u0161i 6,20 \u20ac a sazb\u011b dan\u011b ve v\u00fd\u0161i 20 %. Tran\u0161e 6: jak\u00e1koli \u010d\u00e1st v\u00fdhry mezi 5 200,01 EUR a 52 000,00 EUR podl\u00e9h\u00e1 m\u00edstn\u00ed maloobchodn\u00ed sazb\u011b 5,16 EUR a 20% sazb\u011b dan\u011b. Tran\u0161e 7: jak\u00e1koli \u010d\u00e1st v\u00fdhry p\u0159esahuj\u00edc\u00ed 52 000,01 EUR podl\u00e9h\u00e1 20% sazb\u011b dan\u011b. Sazba dan\u011b 20 % se vztahuje pouze na \u010d\u00e1st v\u00fdhry p\u0159esahuj\u00edc\u00ed 500 EUR. V\u00fdhry v italsk\u00e9 loterii podl\u00e9haj\u00ed 8% sazb\u011b dan\u011b. V\u00fdhry v milionov\u00e9 loterii jsou uv\u00e1d\u011bny a vypl\u00e1ceny jako \u010dist\u00e9 \u010d\u00e1stky po ode\u010dten\u00ed 8% dan\u011b. Filip\u00edny – Existuj\u00ed dv\u011b da\u0148ov\u00e1 p\u00e1sma. Da\u0148ov\u00e9 p\u00e1smo 1: do v\u00fd\u0161e 10 000 \u20b1 je v\u00fdhra osvobozena od dan\u011b. Da\u0148ov\u00e9 p\u00e1smo 2: Jak\u00e1koli \u010d\u00e1st v\u00fdhry p\u0159esahuj\u00edc\u00ed \u20b110 000 podl\u00e9h\u00e1 20% sazb\u011b dan\u011b. Kazachst\u00e1n – Existuje jedno da\u0148ov\u00e9 p\u00e1smo. Jak\u00e1koli \u010d\u00e1st v\u00fdhry p\u0159esahuj\u00edc\u00ed 17 502 KZT podl\u00e9h\u00e1 da\u0148ov\u00e9 sazb\u011b 10 % pro rezidenty Kazachst\u00e1nu a 20 % pro nerezidenty. Mexiko – Existuje 7% da\u0148ov\u00e9 p\u00e1smo. Peru – Existuj\u00ed dv\u011b da\u0148ov\u00e1 p\u00e1sma. Da\u0148ov\u00e9 p\u00e1smo 1: osvobozeno od dan\u011b do v\u00fd\u0161e S\/19. Da\u0148ov\u00e9 p\u00e1smo 2: Jak\u00e1koli cena nad S\/19 podl\u00e9h\u00e1 10% sazb\u011b dan\u011b. Polsko – Existuj\u00ed dv\u011b da\u0148ov\u00e1 p\u00e1sma. Da\u0148ov\u00e9 p\u00e1smo 1: Bez dan\u011b do v\u00fd\u0161e 2 280 PLN. Da\u0148ov\u00e9 p\u00e1smo 2: Jak\u00e1koli \u010d\u00e1st v\u00fdhry nad 2 280 PLN podl\u00e9h\u00e1 10% sazb\u011b dan\u011b. Portugalsko – Existuj\u00ed dv\u011b da\u0148ov\u00e1 p\u00e1sma. Da\u0148ov\u00e9 p\u00e1smo 1: osvobozeno od dan\u011b do v\u00fd\u0161e 5 000 EUR. Da\u0148ov\u00e9 p\u00e1smo 2: jak\u00e1koli \u010d\u00e1st v\u00fdhry p\u0159esahuj\u00edc\u00ed 5 000 EUR podl\u00e9h\u00e1 20% sazb\u011b dan\u011b. Rumunsko – Existuj\u00ed t\u0159i da\u0148ov\u00e1 p\u00e1sma. Da\u0148ov\u00e9 p\u00e1smo 1: ceny cd do v\u00fd\u0161e 66 750 RON podl\u00e9haj\u00ed 1% sazb\u011b dan\u011b. Da\u0148ov\u00e9 p\u00e1smo 2: ceny v rozmez\u00ed od 66 750 RON do 445 000 RON podl\u00e9haj\u00ed pau\u0161\u00e1ln\u00ed sazb\u011b 667,50 RON a nav\u00edc 16% dani z \u010d\u00e1stek nad 66 750 RON. Da\u0148ov\u00e9 p\u00e1smo 3: jak\u00e1koli \u010d\u00e1st v\u00fdhry nad 445 000 RON podl\u00e9h\u00e1 pau\u0161\u00e1ln\u00ed sazb\u011b 61 187,50 RON a pau\u0161\u00e1ln\u00ed sazb\u011b 25 % z \u010d\u00e1stky 445 000 RON. Ukrajina – Existuje jedin\u00e9 da\u0148ov\u00e9 p\u00e1smo ve v\u00fd\u0161i 19,5 %. V ka\u017ed\u00e9m p\u0159\u00edpad\u011b je d\u016fle\u017eit\u00e9 konzultovat da\u0148ov\u00e9 p\u0159edpisy zem\u011b bydli\u0161t\u011b ka\u017ed\u00e9ho hr\u00e1\u010de pro p\u0159\u00edpad, \u017ee by mohl podl\u00e9hat jin\u00fdm dan\u00edm (dvoj\u00ed zdan\u011bn\u00ed).<\/strong><\/em><\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":" Zve\u0159ejn\u011bn\u00edm z\u00e1kona o obecn\u00e9m rozpo\u010dtu v B.O.E. se od 5. \u010dervence 2018 m\u011bn\u00ed v\u00fd\u0161e sr\u00e1\u017eek pro odvod dan\u00ed z v\u00fdher v loteri\u00edch ve \u0160pan\u011blsku. P\u0159ed touto dispozic\u00ed, kter\u00e1 byla schv\u00e1lena 16. kv\u011btna v Kongresu poslanc\u016f, musel v\u00fdherce v\u0161ech loterijn\u00edch v\u00fdher obecn\u011b (loterie a st\u00e1tn\u00ed s\u00e1zky, autonomn\u00ed spole\u010denstv\u00ed, ceny ONCE, \u010cerven\u00fd k\u0159\u00ed\u017e atd.) odv\u00e1d\u011bt sr\u00e1\u017ekovou da\u0148 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[404,356],"tags":[],"class_list":["post-17544","post","type-post","status-publish","format-standard","hentry","category-euromillions-cs","category-general-cs"],"yoast_head":"\n