DaÚ č. 5-6/2025 - Zálohy na daň z příjmů

Individuals can take advantage of the option to deduct paid interest on mortgage loans from their income tax base as part of the annual tax advance settlement and tax benefits. You can read about the correct procedure in the article "Mortgage Loans – Tax Solution for Interest Deductions." From the perspective of direct and indirect taxes, do not overlook the articles: "Depreciation of Photovoltaics – Changes," "Income Tax Advances," "Tax Solution for Agreements – Change," "Base for VAT Calculation – Changes," "Voluntary VAT Registration..." • Income Tax Advances Taxpayers of income tax are required by the Income Tax Act to pay tax advances if they meet the legal conditions. The payment of income tax advances for individuals is governed by both the amount of income and the type of income. Taxpayers with income under Section 6 of the Act, i.e., with income from dependent activities (employees), are required to pay monthly advances according to Section 38h of the Income Tax Act. Taxpayers – individuals with income under Sections 7, 8, and 9 of the Act (i.e., from self-employment, capital assets, and rental), pay advances according to Section 38a of the Act. Taxpayers – individuals with income under Section 10 of the Income Tax Act (i.e., other income) do not pay advances... • Photovoltaics – Depreciation According to the proponents of the amendment to the Energy Act, the current method of depreciation will be abolished...