{"id":11657,"date":"2017-03-01T11:15:30","date_gmt":"2017-03-01T10:15:30","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/6-najcastejsich-chyb-pri-podavani-danovych-priznani\/"},"modified":"2023-06-26T11:01:43","modified_gmt":"2023-06-26T09:01:43","slug":"6-najcastejsich-chyb-pri-podavani-danovych-priznani","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/6-najcastejsich-chyb-pri-podavani-danovych-priznani\/","title":{"rendered":"6 naj\u010dastej\u0161\u00edch ch\u00fdb pri pod\u00e1van\u00ed da\u0148ov\u00fdch priznan\u00ed (FO)"},"content":{"rendered":"

Na \u010do si da\u0165 pozor pri pod\u00e1van\u00ed da\u0148ov\u00fdch priznan\u00ed? (I. diel: Fyzick\u00e9 osoby)<\/span><\/h2>\n

Ka\u017edoro\u010dne podnikate\u013esk\u00e9 subjekty a fyzick\u00e9 osoby z\u00e1pasia s pod\u00e1van\u00edm da\u0148ov\u00fdch priznan\u00ed. Dodr\u017ea\u0165 term\u00edny a zabezpe\u010di\u0165 v\u0161etko potrebn\u00e9, d\u00e1 zabra\u0165. Aby ste sa v\u010das pou\u010dili z ch\u00fdb druh\u00fdch, zoskupili sme pre v\u00e1s 6 naj\u010dastej\u0161\u00edch ch\u00fdb, ktor\u00e9 robia fyzick\u00e9 osoby pri pod\u00e1van\u00ed da\u0148ov\u00fdch priznan\u00ed. (V druhom \u010dl\u00e1nku sa venujeme chyb\u00e1m, ktor\u00e9 naj\u010dastej\u0161ie robia pri pod\u00e1van\u00ed da\u0148ov\u00fdch priznan\u00ed pr\u00e1vnick\u00e9 osoby<\/a>.)\u00a0<\/em><\/p>\n

<\/p>\n

1. Spr\u00e1vnos\u0165 tla\u010diva pre da\u0148ov\u00e9 priznanie<\/h3>\n

Aj tento rok MF SR vydalo nov\u00e9 vzory tla\u010d\u00edv da\u0148ov\u00fdch priznan\u00ed. Ako zist\u00edte ich spr\u00e1vnos\u0165? Ozna\u010denie tla\u010diva<\/strong> n\u00e1jdete na spodnej \u010dasti ka\u017edej strany da\u0148ov\u00e9ho priznania v \u013eavom rohu, tla\u010div\u00e1 pre da\u0148ov\u00e9 priznania za rok 2016 maj\u00fa ozna\u010denie:<\/p>\n

    \n
  • typ A: MF\/015779\/2016-721<\/li>\n
  • typ B: MF\/015696\/2016-721<\/li>\n<\/ul>\n

    2. Nespr\u00e1vne kr\u00e1tenie alebo nekr\u00e1tenie nezdanite\u013enej \u010dasti na da\u0148ovn\u00edka<\/h3>\n

    Pri posudzovan\u00ed n\u00e1roku na nezdanite\u013en\u00fa \u010das\u0165 da\u0148ovn\u00edka si dajte pozor, \u010di da\u0148ovn\u00edk nie je k 1.1.2016 uznan\u00fd za starobn\u00e9ho d\u00f4chodcu.<\/strong> V tomto pr\u00edpade sa mus\u00ed jeho nezdanite\u013en\u00e1 \u010das\u0165 na da\u0148ovn\u00edka skr\u00e1ti\u0165 o v\u00fd\u0161ku d\u00f4chodku! Ak je jeho ro\u010dn\u00fd d\u00f4chodok vy\u0161\u0161\u00ed ako suma nezdanite\u013enej \u010dasti na da\u0148ovn\u00edka (3803,33 \u20ac), nem\u00e1\u00a0n\u00e1rok na nezdanite\u013en\u00fa \u010das\u0165. V pr\u00edpade, \u017ee bol tak\u00fdto da\u0148ovn\u00edk evidovan\u00fd v evidencii uch\u00e1dza\u010dov o pr\u00e1cu na \u00daPSVAR, m\u00e1 n\u00e1rok na nezdanite\u013en\u00fa \u010das\u0165 na da\u0148ovn\u00edka v plnej v\u00fd\u0161ke, rovnako je to aj u invalidn\u00fdch d\u00f4chodcov<\/strong> \u010di \u0161tudentov<\/strong>.<\/p>\n

    3. Nekr\u00e1tenie nezdanite\u013enej \u010dasti na man\u017eelku\/man\u017eela<\/h3>\n

    Pre uplatnenie nezdanite\u013enej \u010dasti na man\u017eelku \u010di man\u017eela je potrebn\u00e9 splni\u0165 aspo\u0148 jednu z podmienok, ktor\u00e9 s\u00fa stanoven\u00e9 v z\u00e1kone o dani z pr\u00edjmov (595\/2003 Z. z.). Ak v\u0161ak man\u017eel alebo man\u017eelka sp\u013a\u0148a t\u00fato podmienku len \u010das\u0165 roka, mus\u00ed sa n\u00e1rok na uplatnenie nezdanite\u013enej \u010dasti na man\u017eelku kr\u00e1ti\u0165.<\/strong> Pom\u00f4\u017eme si pr\u00edkladom z praxe: Man\u017eelka sa star\u00e1 o malolet\u00e9 die\u0165a, ktor\u00e9 po\u010das roka dosiahne vek 3 roky, \u010d\u00edm zanik\u00e1 mo\u017enos\u0165 uplatnenia nezdanite\u013enej \u010dasti na man\u017eelku. Man\u017eel si teda m\u00f4\u017ee uplatni\u0165 nezdanite\u013en\u00fa \u010das\u0165 na man\u017eelku len za obdobie do kedy ich die\u0165a nedosiahlo spom\u00ednan\u00fd vek a to aj napriek tomu, \u017ee man\u017eelka po dosiahnut\u00ed tohto veku zostala s die\u0165a\u0165om doma a poberala rodi\u010dovsk\u00fd pr\u00edspevok.<\/p>\n

    4. Nespr\u00e1vne uveden\u00fd po\u010det pr\u00edloh<\/h3>\n

    Po\u010det pr\u00edloh je jeden z prv\u00fdch \u00fadajov, ktor\u00e9 da\u0148ov\u00fd \u00farad pri prevzat\u00ed da\u0148ov\u00fdch priznan\u00ed kontroluje. Pri po\u010dte pr\u00edloh je d\u00f4le\u017eit\u00e9 pripo\u010d\u00edta\u0165 v\u0161etky pr\u00edlohy, ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou da\u0148ov\u00e9ho priznania. Napr\u00edklad pri\u00a0da\u0148ovom priznan\u00ed typu B, m\u00e1 u\u017e len samotn\u00e9 tla\u010divo 2 pr\u00edlohy<\/strong>, tzn. minim\u00e1lny po\u010det pr\u00edloh tohto tla\u010diva s\u00fa 2.<\/p>\n

    5. Nepodanie \u017eiadosti o vyplatenie da\u0148ov\u00e9ho preplatku<\/h3>\n

    V pr\u00edpade, \u017ee v\u00e1m ako da\u0148ovn\u00edkovi vznikne na daniach preplatok je d\u00f4le\u017eit\u00e9 aby ste o\u0148 aj po\u017eiadali<\/strong>, tzn. mus\u00edte za\u0161krtn\u00fa\u0165 v tla\u010dive, \u017ee \u017eiadate o vyplatenie da\u0148ov\u00e9ho preplatku a o jeho zaslanie bu\u010f na adresu alebo na uveden\u00e9 \u010d\u00edslo \u00fa\u010dtu v banke.<\/p>\n

    6. Ch\u00fdbaj\u00face podpisy v da\u0148ovom priznan\u00ed<\/h3>\n

    Da\u0148ov\u00e9 priznanie je v niektor\u00fdch pr\u00edpadoch, v z\u00e1vislosti od tla\u010diva, \u00a0potrebn\u00e9 podp\u00edsa\u0165 viackr\u00e1t<\/strong>. Napr\u00edklad typ A sa podpisuje na poslednej strane 2 kr\u00e1t, ak vznikol da\u0148ov\u00fd preplatok \u010di \u017eiados\u0165 o da\u0148ov\u00fd bonus. Ak chce da\u0148ovn\u00edk darova\u0165 2 % niektorej z organiz\u00e1ci\u00ed na to ur\u010den\u00fdch, mus\u00ed podp\u00edsa\u0165 aj t\u00fato stranu, typ A strana 5. V da\u0148ovom priznan\u00ed typu B je potrebn\u00e9 podp\u00edsa\u0165 okrem strany 12 kde m\u00f4\u017eu by\u0165 op\u00e4\u0165 dva podpisy, ak vznikol n\u00e1rok na da\u0148ov\u00fd bonus \u010di preplatok na dani, aj posledn\u00fa stranu s \u00fadajmi o zaplaten\u00fdch odvodoch na soci\u00e1lne a zdravotn\u00e9 poistenie (pr\u00edloha \u010d. 2), v pr\u00edpade darovania 2 % aj miesto na to ur\u010den\u00e9 na strane 11.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Na \u010do si da\u0165 pozor pri pod\u00e1van\u00ed da\u0148ov\u00fdch priznan\u00ed? (I. diel: Fyzick\u00e9 osoby) Ka\u017edoro\u010dne podnikate\u013esk\u00e9 subjekty a fyzick\u00e9 osoby z\u00e1pasia s pod\u00e1van\u00edm da\u0148ov\u00fdch priznan\u00ed. Dodr\u017ea\u0165 …<\/p>\n","protected":false},"author":2,"featured_media":11453,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[709,349],"class_list":["post-11657","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-chyby","tag-danove-priznanie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11657","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=11657"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11657\/revisions"}],"predecessor-version":[{"id":13134,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11657\/revisions\/13134"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11453"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}