Head of table - combination of cells

Question

How to make head of table like in the picture? Thank you

\documentclass{article}
\usepackage{array}
\usepackage{makecell, multirow, booktabs}
\usepackage{caption}

\begin{document}

\begin{table}[h]
    \centering
    \caption{title}
    \footnotesize\setlength{\extrarowheight}{2pt}
    \begin{tabular}{ccccccccccc}
        \toprule
        \multirowcell{1}[-1pt]{Element} & \multirowcell{3}[-1pt]{\citep{M}} & \multirowcell{2}[-1pt]{\citep{C}} & \multirowcell{1}[-1pt]{\citep{R}}& \multirowcell{3}[-1pt]{\citep{P}} \\
        \cmidrule(lr){5-6}
        & \multicolumn{3}{c}{PHOEBE fotometrie a RV} & \multicolumn{1}{c}{\multirow{2}{*}{POWR analýza} & \multicolumn{1}{c}{\multirow{2}{*}{Řešení světelných křivek a RV} & \multicolumn{1}{c}{\multirow{2}{*}{CFF} } & \multicolumn{3}{c}{Model} \\

& \multicolumn{1}{c}{Řešení I} & \multicolumn{1}{c}{Řešení II} & \multicolumn{1}{c}{Řešení III} &  &  & & \multicolumn{1}{c}{malá hmotnost} & \multicolumn{1}{c}{střední hmotnost} & \multicolumn{1}{c}{velká hmotnost} \\        

        \midrule
& & & & & & & & & &
        \bottomrule
    \end{tabular}
    \label{table}
\end{table}

\end{document} 

EDIT

\documentclass[12pt,a4paper]{report}
\setlength\textwidth{145mm}
\setlength\textheight{247mm}
\setlength\oddsidemargin{15mm}
\setlength\evensidemargin{15mm}
\setlength\topmargin{0mm}
\setlength\headsep{0mm}
\setlength\headheight{0mm}
\let\openright=\clearpage

\usepackage{amsmath, graphicx}
\usepackage{array}

\usepackage{caption}
\usepackage[output-decimal-marker={,}]{siunitx}
\NewDocumentCommand{\anote}{}{\makebox[0pt][l]{$^*$}}

\usepackage[usenames]{xcolor}
\usepackage[a-2u]{pdfx}
\usepackage[english,czech]{babel}
\usepackage{lmodern}
\usepackage[T1]{fontenc}
\usepackage{textcomp}
\usepackage[utf8]{inputenc}

\usepackage{amsfonts}       % matematické fonty
\usepackage{amsthm}         % sazba vět, definic apod.
\usepackage{bbding}         % balíček s nejrůznějšími symboly
                % (čtverečky, hvězdičky, tužtičky, nůžtičky, ...)
\usepackage{bm}             % tučné symboly (příkaz \bm)
\usepackage{fancyvrb}       % vylepšené prostředí pro strojové písmo
\usepackage{indentfirst}    % zavede odsazení 1. odstavce kapitoly
\usepackage{natbib}         % zajištuje možnost odkazovat na literaturu
                % stylem AUTOR (ROK), resp. AUTOR [ČÍSLO]
\usepackage[nottoc]{tocbibind} % zajistí přidání seznamu literatury,
                            % obrázků a tabulek do obsahu
\usepackage{icomma}         
\usepackage{booktabs}       % lepší vodorovné linky v tabulkách
\usepackage{paralist}       % lepší enumerate a itemize
\usepackage{makecell}
\usepackage{amssymb}
\usepackage{dcolumn}
\setlength\heavyrulewidth{0.25ex}
\usepackage{cellspace, multirow, tabularx}
\newcommand{\mc}[1]{\multicolumn{1}{c}{#1}}
\usepackage{ragged2e}
\newcolumntype{d}[1]{D{.}{,}{#1}}
\newcolumntype{L}{>{\RaggedRight\arraybackslash}X}
\newcommand\stack[1]{\multicolumn{1}{c}{\shortstack{#1}}}
\newcommand{\angstrom}{\mbox{\normalfont\AA}}

\newcolumntype{C}{>{\Centering\arraybackslash\hspace{0pt}}X}
\newcommand\mytab[1]{%
   \bgroup%
   \setlength\extrarowheight{0pt}%
   \smash{\begin{tabular}[t]{@{}c@{}} #1 \end{tabular}}%
   \egroup}
%%% code block to handle the OP's follow-up question -- see
%%% https://tex.stackexchange.com/a/112002/5001 for the source
\usepackage{regexpatch}
\makeatletter
% Change the `-` delimiter to an active character
\xpatchparametertext\@cline{-}{\cA-}{}{}
\makeatother

\begin{document}


\begin{table}[ht!]
\setlength\extrarowheight{2pt}
\setlength\tabcolsep{3pt}  % default: 6pt
\begin{tabularx}{\textwidth}{| *{4}{C|} >{\hsize=1.3\hsize}C| >{\hsize=0.7\hsize}C| *{3}{C|}}
\hline
\multicolumn{3}{|c|}{M} & \multicolumn{2}{c|}{C} & R & \multicolumn{3}{ c|}{P} \\
\hline
\multicolumn{3}{|c|}{PHOEBE fotometrie a RV} & 
\mytab{POWR\\analýza} & 
\mytab{Řešení\\světelných\\křivek a RV} & 
CFF & \multicolumn{3}{c|}{Model} \\
\cline{1-3} \cline{7-9}
Řešení I & Řešení II & Řešení III & & & & malá hmotnost & střední hmotnost & velká hmotnost\\
\hline\hline
& & & & & & & & \\
\hline
& & & & & & & & \\
\hline
\end{tabularx}
\end{table}

\end{document}

Answer 1

Like this?

\documentclass{article}
\usepackage[a4paper,margin=2.5cm]{geometry} % set suitable page parameters
\usepackage[T1]{fontenc}
\usepackage{lmodern,tabularx,ragged2e}
\newcolumntype{C}{>{\Centering\arraybackslash\hspace{0pt}}X}
\newcommand\mytab[1]{%
   \bgroup%
   \setlength\extrarowheight{0pt}%
   \smash{\begin{tabular}[t]{@{}c@{}} #1 \end{tabular}}%
   \egroup}
%%% code block to handle the OP's follow-up question -- see
%%% https://tex.stackexchange.com/a/112002/5001 for the source
\usepackage[czech]{babel}
\usepackage{regexpatch}
\makeatletter
% Change the `-` delimiter to an active character
\xpatchparametertext\@cline{-}{\cA-}{}{}
\makeatother
%%% end of additional code

\begin{document}

\begin{table}[ht!]
\setlength\extrarowheight{2pt}
\setlength\tabcolsep{3pt}  % default: 6pt
\begin{tabularx}{\textwidth}{| *{4}{C|} 
    >{\hsize=1.3\hsize\linewidth=\hsize}C|    
    >{\hsize=0.7\hsize\linewidth=\hsize}C| 
    *{3}{C|}}
\hline
\multicolumn{3}{|c|}{M} & \multicolumn{2}{c|}{C} & R & \multicolumn{3}{ c|}{P} \\
\hline
\multicolumn{3}{|c|}{PHOEBE fotometrie a RV} & 
\mytab{POWR\\analýza} & 
\mytab{Řešení\\světelných\\křivek a RV} & 
CFF & \multicolumn{3}{c|}{Model} \\
\cline{1-3} \cline{7-9}
Řešení I & Řešení II & Řešení III & & & & malá hmotnost & střední hmotnost & velká hmotnost\\
\hline\hline
& & & & & & & & \\
\hline
& & & & & & & & \\
\hline
\end{tabularx}
\end{table}
\end{document}

Answer 2

You can try something like this:

\documentclass{article}
\usepackage{array}
\usepackage{makecell, multirow, booktabs}
\usepackage{caption}
\begin{document}

\begin{table}[h]
\centering
\caption{title}
\footnotesize\setlength{\extrarowheight}{2pt}
\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|}
    \hline
    \multicolumn{3}{|c|}{M} & \multicolumn{2}{c|}{C} & R & \multicolumn{3}{c|}{P} \\
    \hline
    \multicolumn{3}{|c|}{} & \multirow{2}{*}{~}& &  & \multicolumn{3}{c|}{}\\
    \cline{1-3} \cline{7-9}
    & & & & & & & & \\
    \hline
    col1 & col2 & col3 & col4 & col5 & col6 & col7 & col8  &col9 \\
    \hline
\end{tabular}
\label{table}
\end{table}
\end{document}