{"id":11653,"date":"2017-02-16T11:47:27","date_gmt":"2017-02-16T10:47:27","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/3-tipy-ako-usetrit-na-daniach-legalne\/"},"modified":"2023-06-26T11:01:42","modified_gmt":"2023-06-26T09:01:42","slug":"3-tipy-ako-usetrit-na-daniach-legalne","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/3-tipy-ako-usetrit-na-daniach-legalne\/","title":{"rendered":"3 tipy ako u\u0161etri\u0165 na daniach leg\u00e1lne"},"content":{"rendered":"

V\u00a0utorok 7. febru\u00e1ra sa v kongresovom centre Technopol v Bratislave uskuto\u010dnil semin\u00e1r na t\u00e9mu leg\u00e1lnej optimaliz\u00e1cie dan\u00ed.<\/strong> Da\u0148ov\u00fd poradca Ing. Milan K\u00fadela z kancel\u00e1rie Ginall & Robinson postupne pre\u0161iel nieko\u013eko okruhov, ktor\u00e9 m\u00f4\u017eu da\u0148ov\u00fdm subjektom u\u0161etri\u0165 nemal\u00e9 finan\u010dn\u00e9 prostriedky.<\/p>\n

<\/p>\n

\"Odborn\u00fd<\/p>\n

Cel\u00e1 konferencia sa niesla v duchu bohatej odbornej diskusie. \u00da\u010dastn\u00edkom dala mno\u017estvo tipov a\u00a0n\u00e1metov na leg\u00e1lnu optimaliz\u00e1ciu dan\u00ed. My pre v\u00e1s vyber\u00e1me 3 tipy pre leg\u00e1lne zn\u00ed\u017eenie z\u00e1kladu dane:<\/strong><\/p>\n

    \n
  1. Spr\u00e1vne ur\u010denie da\u0148ov\u00e9ho domicilu<\/li>\n
  2. Na\u010dasovanie technick\u00e9ho zhodnotenia majetku<\/li>\n
  3. Zamestnaneck\u00e1 s\u00fa\u0165a\u017e a oslobodenie od dan\u00ed a\u00a0odvodov<\/li>\n<\/ol>\n

    Spr\u00e1vne ur\u010denie da\u0148ov\u00e9ho domicilu<\/strong><\/h2>\n

    Plat\u00ed z\u00e1sada, \u017ee dane sa platia v\u00a0krajine da\u0148ov\u00e9ho domicilu t. j. v\u00a0krajine kde m\u00e1 da\u0148ovn\u00edk st\u00e1ly pobyt a\u00a0stredisko \u017eivotn\u00fdch z\u00e1ujmov. Do \u00favahy sa ber\u00fa rodinn\u00e9 a\u00a0soci\u00e1lne vz\u0165ahy.<\/p>\n

    V\u00a0s\u00fa\u010dasnosti je be\u017en\u00e9 cestova\u0165 alebo pracova\u0165 vo svete a\u00a0domov, na Slovensko, zav\u00edta\u0165 len\u00a0ob\u010das. Mno\u017estvo mlad\u00fdch \u013eud\u00ed, \u0161tudentov, umelcov, \u010di program\u00e1torov na vo\u013enej nohe, m\u00e1 v\u0161ak povinnos\u0165 poda\u0165 na Slovensku da\u0148ov\u00e9 priznanie<\/strong>. Samozrejme, da\u0148 zaplaten\u00e1 v\u00a0zahrani\u010d\u00ed sa m\u00f4\u017ee zapo\u010d\u00edta\u0165, ale nepoda\u0165 da\u0148ov\u00e9 priznanie, aj ke\u010f nulov\u00e9, m\u00f4\u017ee prinies\u0165 nemal\u00e9 opleta\u010dky a pokuty. Predch\u00e1dza\u0165 tak\u00fdmto pokut\u00e1m mo\u017eno pova\u017eova\u0165 za\u00a0optimaliz\u00e1ciu dan\u00ed.<\/p>\n

    Na\u010dasovanie technick\u00e9ho zhodnotenia majetku<\/strong><\/h2>\n

    Pom\u00f4\u017eme si pr\u00edkladom z\u00a0praxe, ktor\u00fdm ja n\u00e1kup osobn\u00e9ho vozidla, jeho n\u00e1sledn\u00e9 zaradenie do majetku a\u00a0odpisovanie. \u010cast\u00fdm javom je dok\u00fapenie pneumat\u00edk a kolies vo vy\u0161\u0161ej cene, pr\u00edpadne mont\u00e1\u017e pr\u00eddavn\u00e9ho zariadenia. Treba da\u0165 pozor na hranicu 1700 \u20ac!<\/strong><\/p>\n

    Pri zva\u017eovan\u00ed realiz\u00e1cie technick\u00e9ho zhodnotenia majte na zreteli skuto\u010dnos\u0165, \u017ee technick\u00e9 zhodnotenie zvy\u0161uj\u00face vstupn\u00fa cenu, m\u00f4\u017ee pred\u013a\u017ei\u0165 dobu odpisovania hmotn\u00e9ho majetku stanoven\u00fa v Z\u00e1kone o dani z pr\u00edjmov. Preto je efekt\u00edvne\u00a0prem\u00fd\u0161\u013ea\u0165 nad mo\u017enos\u0165ami technick\u00e9ho zhodnotenia u\u017e pri obstaran\u00ed majetku.<\/strong> Vtedy sa v\u00fddavky na technick\u00e9 zhodnotenie zahrn\u00fa priamo do vstupnej ceny majetku a doba odpisovania sa nepred\u013a\u017ei.<\/p>\n

    Druhou mo\u017enos\u0165ou je rozdeli\u0165 pl\u00e1novan\u00e9 technick\u00e9 zhodnotenie na viacero \u00fa\u010dtovn\u00fdch obdob\u00ed<\/strong> tak, aby ani v jednom nepresiahlo z\u00e1konom stanoven\u00fa hodnotu 1 700 \u20ac. V takomto pr\u00edpade by bolo \u00fa\u010dtovan\u00e9 priamo do da\u0148ov\u00fdch v\u00fddavkov hne\u010f pri obstaran\u00ed.<\/p>\n

    Na na\u0161om pr\u00edklade by sa napr\u00edklad oplatilo k\u00fapi\u0165 koles\u00e1 pred koncom roka a\u00a0mont\u00e1\u017e pr\u00eddavn\u00e9ho zariadenia zrealizova\u0165 a\u017e na za\u010diatku nov\u00e9ho roka.<\/p>\n

    Zamestnaneck\u00e1 s\u00fa\u0165a\u017e<\/strong><\/h2>\n

    Pri s\u00fa\u010dasnom da\u0148ovo-odvodovom za\u0165a\u017een\u00ed sa v\u00e1m ur\u010dite z\u00edde tip na mo\u017enos\u0165, ako odmeni\u0165 zamestnancov za ich pr\u00ednos a\u00a0aktivitu sumou, neza\u0165a\u017eenou \u010fal\u0161\u00edmi n\u00e1kladmi. Vhodnou formou m\u00f4\u017ee by\u0165 zamestnaneck\u00e1 s\u00fa\u0165a\u017e. V porovnan\u00ed s udelen\u00edm odmeny zamestnancovi, tak\u00fdmto sp\u00f4sobom u\u0161etr\u00edte \u00a0na daniach a odvodoch celkom 314,49 \u20ac<\/strong>\u00a0a to z ka\u017edej jednej vyplatenej v\u00fdhry vo v\u00fd\u0161ke 350 \u20ac!<\/p>\n

    Motiva\u010dn\u00e9 s\u00fa\u0165a\u017ee s\u00fa aktivity, ktor\u00e9 sa daj\u00fa realizova\u0165 po\u010das roka opakovane, preto\u017ee z poh\u013eadu zamestnanca sa posudzuje ka\u017ed\u00e1 v\u00fdhra jednotlivo, pri\u010dom ka\u017ed\u00e1 jedna v\u00fdhra do v\u00fd\u0161ky 350 \u20ac je od dane osloboden\u00e1. Z toho vypl\u00fdva, \u017ee nie je ani predmetom odvodov na soci\u00e1lne a zdravotn\u00e9 poistenie.<\/p>\n

    Pri vhodne nastaven\u00fdch pravidl\u00e1ch, ktor\u00e9 by mali vypl\u00fdva\u0165 zo \u0161tat\u00fatu<\/strong>\u00a0s\u00fa\u0165a\u017ee,<\/strong> docielite da\u0148ov\u00fa uznate\u013enos\u0165 v\u00fddavku v podobe vyplatenej v\u00fdhry zamestnancom.<\/p>\n

    Prejs\u0165 na aktu\u00e1lne \u0161kolenia Money<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    V\u00a0utorok 7. febru\u00e1ra sa v kongresovom centre Technopol v Bratislave uskuto\u010dnil semin\u00e1r na t\u00e9mu leg\u00e1lnej optimaliz\u00e1cie dan\u00ed. Da\u0148ov\u00fd poradca Ing. Milan K\u00fadela z kancel\u00e1rie Ginall …<\/p>\n","protected":false},"author":2,"featured_media":11548,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[185,893,892],"class_list":["post-11653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-dane","tag-legalna-optimalizacia","tag-uspory"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11653","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11653"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11653\/revisions"}],"predecessor-version":[{"id":11655,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11653\/revisions\/11655"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11548"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}