{"id":12289,"date":"2023-08-01T17:42:51","date_gmt":"2023-08-01T15:42:51","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/stanovenie-zakladu-dane-z-prijmu-u-fyzickych-osob\/"},"modified":"2023-08-01T17:45:50","modified_gmt":"2023-08-01T15:45:50","slug":"stanovenie-zakladu-dane-z-prijmu-u-fyzickych-osob","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/stanovenie-zakladu-dane-z-prijmu-u-fyzickych-osob\/","title":{"rendered":"Z\u00e1klad dane z pr\u00edjmu fyzick\u00fdch os\u00f4b: Ako ho stanovi\u0165"},"content":{"rendered":"<p>Ak porovn\u00e1me pr\u00e1vnu \u00fapravu pre stanovenie z\u00e1kladu dane (\u010falej jen \u201eZD\u201c)&nbsp; fyzick\u00fdch os\u00f4b s pr\u00e1vnou \u00fapravou pr\u00e1vnick\u00fdch os\u00f4b (obchodn\u00fdch spolo\u010dnost\u00ed), zist\u00edme, \u017ee stanovenie ZD je pri fyzick\u00fdch osob\u00e1ch pomerne zlo\u017eitej\u0161ie. Hlavn\u00fdm d\u00f4vodom je t\u00e1 skuto\u010dnos\u0165, \u017ee zatia\u013e \u010do pr\u00e1vnick\u00e9 osoby maj\u00fa iba jeden v\u0161eobecn\u00fd ZD, fyzick\u00e1 osoba m\u00f4\u017ee ma\u0165 celkov\u00fd z\u00e1klad dane tvoren\u00fd a\u017e z piatich \u010diastkov\u00fdch z\u00e1kladov dane. Pritom ka\u017ed\u00fd z \u010diastkov\u00fdch ZD m\u00e1 svoje \u0161pecifik\u00e1 a zvl\u00e1\u0161tnosti.<\/p>\n<h2>\u010co sa rozumie pod z\u00e1kladom dane<\/h2>\n<p><strong>Z\u00e1klad dane<\/strong> je \u010diastka, o ktor\u00fa zdanite\u013en\u00e9 pr\u00edjmy dosiahnut\u00e9 da\u0148ovn\u00edkom v zda\u0148ovacom obdob\u00ed (kalend\u00e1rny rok), presahuj\u00fa da\u0148ov\u00e9 v\u00fddaje. T\u00e1to defin\u00edcia, ako uvid\u00edme nesk\u00f4r, neplat\u00ed pre v\u0161etky druhy pr\u00edjmov.<\/p>\n<p>Pokia\u013e da\u0148ovn\u00edk dosiahol v zda\u0148ovacom obdob\u00ed s\u00fabe\u017ene viac druhov pr\u00edjmov, jeho <strong>celkov\u00fd ZD sa rovn\u00e1 s\u00fa\u010dtu \u010diastkov\u00fdch ZD za jednotliv\u00e9 druhy pr\u00edjmov<\/strong> a&nbsp;osobitn\u00e9ho z\u00e1kladu dane z&nbsp;kapit\u00e1lov\u00e9ho majetku.<\/p>\n<p>S pojmom z\u00e1klad dane \u00fazko s\u00favis\u00ed tie\u017e pojem <strong>da\u0148ov\u00e1 strata<\/strong>. V podstate ide o \u201ez\u00e1porn\u00fd\u201c z\u00e1klad dane alebo in\u00fdmi slovami \u2013 da\u0148ov\u00e9 v\u00fddavky presiahli zdanite\u013en\u00e9 pr\u00edjmy.<\/p>\n<p>Pozorn\u00ed \u010ditatelia si iste v\u0161imli, \u017ee vy\u0161\u0161ie boli pou\u017eit\u00e9 pojmy <em>zdanite\u013en\u00fd pr\u00edjem<\/em> a <em>da\u0148ov\u00fd v\u00fddavok<\/em>. Je to d\u00f4le\u017eit\u00e9 vymedzenie, lebo nie ka\u017ed\u00fd pr\u00edjem a nie ka\u017ed\u00fd v\u00fddavok ovplyv\u0148uje ZD. O tom, \u010di ide o zdanite\u013en\u00fd pr\u00edjem alebo da\u0148ov\u00fd v\u00fddavok rozhoduj\u00fa r\u00f4zne ustanovenia z\u00e1kona o dani z pr\u00edjmu (\u010falej len \u201eZDP\u201c) a to na rozli\u010dn\u00fdch miestach. Nemo\u017eno teda odk\u00e1za\u0165 na jedno, \u010di dve ustanovenia ZDP a je nutn\u00e9 pracova\u0165 v podstate s cel\u00fdm z\u00e1konom.<\/p>\n<h2>Ak\u00e9 pr\u00edjmy vstupuj\u00fa do z\u00e1kladu dane<\/h2>\n<p>Niekedy sa da\u0148ovn\u00edci mylne domnievaj\u00fa, \u017ee zdanite\u013en\u00e9 pr\u00edjmy s\u00fa iba pr\u00edjmy v pe\u0148a\u017enej forme. Je nutn\u00e9 upozorni\u0165, \u017ee okrem <strong>pe\u0148a\u017en\u00fdch<\/strong> pr\u00edjmov m\u00f4\u017eu by\u0165 zdanite\u013en\u00fdmi pr\u00edjmami aj <strong>nepe\u0148a\u017en\u00e9<\/strong> pr\u00edjmy (napr. vo forme poskytnutej slu\u017eby, \u010di hnute\u013enej veci), popr\u00edpade dosiahnut\u00e9 <strong>v\u00fdmenou (bartrom)<\/strong>.<\/p>\n<p>Pokia\u013e bol pr\u00edjem s\u00fa\u010das\u0165ou ZD v predo\u0161l\u00fdch obdobiach a v danom roku existuje pr\u00e1vny d\u00f4vod pre jeho vr\u00e1tenie, mo\u017eno o tento vr\u00e1ten\u00fd pr\u00edjem zn\u00ed\u017ei\u0165 ZD v obdob\u00ed, kedy k vr\u00e1teniu do\u0161lo (alebo mo\u017eno naopak o t\u00fato \u010diastku zv\u00fd\u0161i\u0165 da\u0148ov\u00e9 v\u00fddavky).<\/p>\n<p>Pod\u013ea ZDP v\u0161ak niektor\u00e9 pr\u00edjmy skuto\u010dne <strong>do ZD nevstupuj\u00fa. <\/strong>Ide sa o tieto druhy pr\u00edjmov:<\/p>\n<ul>\n<li>pr\u00edjmy, ktor\u00e9 nie s\u00fa predmetom dane, napr. pr\u00edjmy z vysporiadania spolo\u010dn\u00e9ho majetku man\u017eelov,<\/li>\n<li>pr\u00edjmy osloboden\u00e9 od dane, napr. dar, ktor\u00fd nie je pou\u017eit\u00fd na podnikanie,<\/li>\n<li>pr\u00edjmy zda\u0148ovan\u00e9 zvl\u00e1\u0161tnou sadzbou, napr. podiel na zisku.<\/li>\n<\/ul>\n<h2>Ak\u00e9 v\u00fddavky ovplyv\u0148uj\u00fa z\u00e1klad dane<\/h2>\n<p>Je potrebn\u00e9 zd\u00f4razni\u0165, \u017ee nie ka\u017ed\u00fd \u00fa\u010dtovn\u00fd v\u00fddavok je automaticky da\u0148ov\u00fdm v\u00fddavkom. Da\u0148ov\u00fa uznate\u013enos\u0165 v\u00fddavkov m\u00e1me v ZDP rie\u0161en\u00fa prim\u00e1rne v ustanoven\u00ed \u00a7&nbsp;19. Na prv\u00fd poh\u013ead sa m\u00f4\u017ee teda zda\u0165, \u017ee odpoveda\u0165 na ot\u00e1zku da\u0148ovej uznate\u013enosti dan\u00e9ho v\u00fddavku nie je zlo\u017eit\u00e9, opak je v\u0161ak pravdou.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-88601\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/Updating-Of-Backlog-Accounts-in-dubai-Uae.jpg\" alt=\"\" width=\"668\" height=\"445\"><\/p>\n<h2>Jednotliv\u00e9 \u010diastkov\u00e9 z\u00e1klady dane<\/h2>\n<h3>Pr\u00edjmy zo z\u00e1vislej \u010dinnosti &#8211; \u00a75 ZDP<\/h3>\n<p>Z\u00e1kladom dane je pr\u00edjem zo z\u00e1vislej \u010dinnosti&nbsp; vymenovan\u00fd v&nbsp;\u00a75 ods. 1, 2 a&nbsp;3 ZDP. Ide o&nbsp;pe\u0148a\u017en\u00e9 aj nepe\u0148a\u017en\u00e9 pr\u00edjmy, ktor\u00e9 pre zjednodu\u0161enie m\u00f4\u017eeme ch\u00e1pa\u0165 ako pr\u00edjmy z&nbsp;pracovnopr\u00e1vneho vz\u0165ahu, slu\u017eobn\u00e9ho pomeru, \u0161t\u00e1tnozamestnaneck\u00e9ho pomeru alebo \u010dlensk\u00e9ho pomeru, v&nbsp;ktorom je da\u0148ovn\u00edk povinn\u00fd dodr\u017eiava\u0165 pokyny zamestn\u00e1vate\u013ea, tzv. z\u00e1visl\u00e1 \u010dinnos\u0165.<\/p>\n<p>\u010ciastkov\u00fd z\u00e1klad dane zo z\u00e1vislej \u010dinnosti <strong>nem\u00f4\u017ee by\u0165 zn\u00ed\u017een\u00fd o pr\u00edpadn\u00fa stratu. <\/strong><\/p>\n<p>\u010eal\u0161ou \u0161pecifickos\u0165ou t\u00fdchto pr\u00edjmov je to, \u017ee pri ostatn\u00fdch pr\u00edjmoch rozhoduje skuto\u010dn\u00fd okamih kedy je pr\u00edjem inkasovan\u00fd, no pri pr\u00edjme zo z\u00e1vislej \u010dinnosti plat\u00ed v\u00fdnimka. Pokia\u013e s\u00fa pr\u00edjmy re\u00e1lne prip\u00edsan\u00e9 na \u00fa\u010det zamestnanca do 31. janu\u00e1ra nasleduj\u00faceho roku, st\u00e1le ide o pr\u00edjmy predch\u00e1dzaj\u00faceho roku, za ktor\u00fd boli dosiahnut\u00e9. Klasick\u00fdm pr\u00edkladom je mzda za december 2022, ktor\u00e1 je vyplaten\u00e1 a\u017e v janu\u00e1ri 2023. Z&nbsp; pr\u00edjmov zo z\u00e1vislej \u010dinnosti sa v&nbsp;da\u0148ovom priznan\u00ed odpo\u010d\u00edtavaj\u00fa preddavky na zdravotn\u00e9 poistenie a&nbsp;soci\u00e1lne poistenie via\u017euce sa k&nbsp;tomuto pr\u00edjmu.<\/p>\n<h3>Pr\u00edjmy zo samostatnej \u010dinnosti, z&nbsp;inej samostatnej \u010dinnosti, z\u00e1robkovej \u010dinnosti, z&nbsp;pren\u00e1jmu a&nbsp;z&nbsp;pou\u017eitia diela a&nbsp;umeleck\u00e9ho v\u00fdkonu &#8211; \u00a7 6 ZDP<\/h3>\n<p>Pri stanoven\u00ed ZD mo\u017eno od pr\u00edjmov zo samostatnej \u010dinnosti odpo\u010d\u00edta\u0165 bu\u010f preuk\u00e1zate\u013en\u00e9 v\u00fddavky, alebo m\u00f4\u017eu by\u0165 v\u00fddavky uplatnen\u00e9 v pau\u0161\u00e1lnej v\u00fd\u0161ke, a\u017e do 60% z dosiahnut\u00fdch pr\u00edjmov, av\u0161ak maxim\u00e1lne 20&nbsp;000 \u20ac za zda\u0148ovacie obdobie. &nbsp;Pri uplatnen\u00ed pau\u0161\u00e1lnych v\u00fddavkov nie je mo\u017en\u00e9 vyk\u00e1za\u0165 stratu. K&nbsp;pau\u0161\u00e1lnym v\u00fddavkom je povolen\u00e9 pripo\u010d\u00edta\u0165 aj zaplaten\u00e9 poistn\u00e9 na soci\u00e1lne poistenie a&nbsp;preddavky na zdravotn\u00e9 poistenie za zda\u0148ovacie obdobie. Pau\u0161\u00e1lne v\u00fddavky si m\u00f4\u017ee uplatni\u0165 iba t\u00e1 SZ\u010cO, ktor\u00e1 je neplatite\u013eom DPH alebo je platite\u013eom DPH len \u010das\u0165 zda\u0148ovacieho obdobia.<\/p>\n<p>U spolo\u010dn\u00edka verejnej obchodnej spolo\u010dnosti je s\u00fa\u010das\u0165ou \u010diastkov\u00e9ho ZD pomern\u00e1 \u010das\u0165 z\u00e1kladu dane alebo da\u0148ovej straty verejnej obchodnej spolo\u010dnosti. U komplement\u00e1ra komanditnej spolo\u010dnosti to plat\u00ed obdobne.<\/p>\n<p>Pri pr\u00edjmoch z&nbsp;pren\u00e1jmu pod\u013ea \u00a76 ods. 3 ZDP nie je mo\u017en\u00e9 uplatni\u0165 pau\u0161\u00e1lne v\u00fddavky, ale iba skuto\u010dn\u00e9 v\u00fddavky, a&nbsp;to v&nbsp;rozsahu, ktor\u00fd z\u00e1vis\u00ed od toho, \u010di je prenaj\u00edman\u00e1 nehnute\u013enos\u0165 alebo jej \u010das\u0165 zaraden\u00e1 do obchodn\u00e9ho majetku alebo nie.<\/p>\n<p>Pri pr\u00edjmoch z&nbsp;pren\u00e1jmu je mo\u017en\u00e9 oslobodi\u0165 pr\u00edjem do v\u00fd\u0161ky 500 \u20ac a&nbsp;nezdani\u0165 ho. Ak takto vymedzen\u00e9 pr\u00edjmy presiahnu t\u00fato sumu, do z\u00e1kladu dane sa zahrn\u00fa len pr\u00edjmy nad sumu 500 \u20ac. V\u00fddavky k pr\u00edjmom zahr\u0148ovan\u00fdm do z\u00e1kladu dane sa zistia rovnak\u00fdm pomerom, ako je pomer pr\u00edjmov zahr\u0148ovan\u00fdch do z\u00e1kladu dane k celkov\u00fdm pr\u00edjmom.<\/p>\n<p>Oslobodenie pr\u00edjmov od dane do v\u00fd\u0161ky 500 \u20ac mo\u017eno uplatni\u0165 iba raz. Bu\u010f to je z&nbsp;pr\u00edjmov z&nbsp;pren\u00e1jmu \u00a76 ods.3 alebo z&nbsp;pr\u00edle\u017eitostn\u00fdch pr\u00edjmov \u00a78, av\u0161ak len ak tento pr\u00edjem nebol vyplaten\u00fd na z\u00e1klade zmluvn\u00e9ho vz\u0165ahu s&nbsp;podnikate\u013eom, ktor\u00fd si touto sumou zn\u00ed\u017eil z\u00e1klad dane.<\/p>\n<p><strong>Pri pr\u00edjme pod\u013ea \u00a76 ods. 1 a 2 m\u00f4\u017ee da\u0148ovn\u00edk dosiahnu\u0165 da\u0148ov\u00fa stratu, okrem pr\u00edjmu z&nbsp;pren\u00e1jmu pod\u013ea \u00a76 ods.3 a z&nbsp;pou\u017eitia diela a&nbsp;umeleck\u00e9ho v\u00fdkonu pod\u013ea \u00a76 ods.4. <\/strong>Stratu z&nbsp;minul\u00fdch rokov m\u00f4\u017ee fyzick\u00e1 osoba uplatni\u0165 v danom roku, za ktor\u00fd pod\u00e1va da\u0148ov\u00e9 priznanie.&nbsp; Stratu z&nbsp;aktu\u00e1lneho roka je mo\u017en\u00e9 uplatni\u0165 v nasleduj\u00facich \u0161tyroch&nbsp; zda\u0148ovac\u00edch obdobiach, a&nbsp;to rovnomerne. Plat\u00ed to pre straty od roku 2016 do roku 2019. Od 1.1.2020 plat\u00ed, \u017ee da\u0148ov\u00fa stratu m\u00f4\u017ee \u017eivnostn\u00edk odpo\u010d\u00edta\u0165 nasleduj\u00facich p\u00e4\u0165 rokov, av\u0161ak len do v\u00fd\u0161ky 50% z&nbsp;\u010diastkov\u00e9ho z\u00e1kladu dane. Prv\u00fdkr\u00e1t sa toto ustanovenie uplatnilo pre da\u0148ov\u00fa stratu dosiahnut\u00fa v&nbsp;roku 2020.<\/p>\n<h3>Pr\u00edjmy z kapit\u00e1lov\u00e9ho majetku &#8211; \u00a77 ZDP<\/h3>\n<p>Osobitn\u00fd ZD z pr\u00edjmu z kapit\u00e1lov\u00e9ho majetku <strong>nem\u00f4\u017ee vyk\u00e1za\u0165 stratu<\/strong>. &nbsp;Ide o&nbsp;tieto pr\u00edjmy:<\/p>\n<ul>\n<li>\u00faroky a ostatn\u00e9 v\u00fdnosy z cenn\u00fdch papierov ( \u00a7 7 ods. 1 a) z\u00e1kona o dani z pr\u00edjmov),<\/li>\n<li>\u00faroky, v\u00fdhry a in\u00e9 v\u00fdnosy z vkladov na vkladn\u00fdch kni\u017ek\u00e1ch vr\u00e1tane \u00farokov z pe\u0148a\u017en\u00fdch prostriedkov na vkladovom \u00fa\u010dte, na \u00fa\u010dte stavebn\u00e9ho sporite\u013ea a z be\u017en\u00e9ho \u00fa\u010dtu okrem \u00farokov uveden\u00fdch v \u00a7 6 ods. 5 p\u00edsm. b) z\u00e1kona o dani z pr\u00edjmov (\u00a7 7 ods. 1 p\u00edsm. b) z\u00e1kona o dani z pr\u00edjmov),<\/li>\n<li>\u00faroky a in\u00e9 v\u00fdnosy z poskytnut\u00fdch \u00faverov a p\u00f4\u017ei\u010diek (\u00a7 7 ods. 1 c) z\u00e1kona o dani z pr\u00edjmov),<\/li>\n<li>d\u00e1vky z doplnkov\u00e9ho d\u00f4chodkov\u00e9ho sporenia pod\u013ea osobitn\u00e9ho predpisu (z\u00e1kon \u010d. 650\/2004 Z. z. o doplnkovom d\u00f4chodkovom sporen\u00ed a o zmene a doplnen\u00ed niektor\u00fdch z\u00e1konov v znen\u00ed neskor\u0161\u00edch predpisov), rovnako sa posudzuje aj odstupn\u00e9 vypl\u00e1can\u00e9 pod\u013ea osobitn\u00e9ho predpisu (\u00a7 7 ods. 1 d) z\u00e1kona o dani z pr\u00edjmov),<\/li>\n<li>plnenia z poistenia pre pr\u00edpad do\u017eitia ur\u010dit\u00e9ho veku, rovnako sa posudzuje aj jednorazov\u00e9 vyrovnanie alebo odbytn\u00e9 vypl\u00e1can\u00e9 v pr\u00edpade poistenia os\u00f4b pri pred\u010dasnom skon\u010den\u00ed poistenia (\u00a7 7 ods. 1 e) z\u00e1kona o dani z pr\u00edjmov),<\/li>\n<li>v\u00fdnosy zo zmeniek okrem pr\u00edjmov z ich predaja (\u00a7 7 ods.1 f) z\u00e1kona o dani z pr\u00edjmov),<\/li>\n<li>pr\u00edjmy z podielov\u00fdch listov dosiahnut\u00e9 z ich vyplatenia (vr\u00e1tenia) (\u00a7 7 ods. 1 g) z\u00e1kona o dani z pr\u00edjmov),<\/li>\n<li>v\u00fdnosy zo \u0161t\u00e1tnych dlhopisov a \u0161t\u00e1tnych pokladni\u010dn\u00fdch pouk\u00e1\u017eok (\u00a7 7 ods. 1 h) z\u00e1kona).<\/li>\n<\/ul>\n<p>Pri pr\u00edjmoch z kapit\u00e1lov\u00e9ho majetku sa vo v\u00e4\u010d\u0161ine pr\u00edpadov uplat\u0148uje zrazenie dane zr\u00e1\u017ekou pod\u013ea \u00a7 43 z\u00e1kona o dani z pr\u00edjmov. Za v\u00fdpo\u010det, zrazenie a odvedenie dane zr\u00e1\u017ekou z t\u00fdchto pr\u00edjmov je spr\u00e1vcovi dane zodpovedn\u00fd ich platite\u013e, teda da\u0148ovn\u00edk (in\u0161tit\u00facia), ktor\u00e1 tieto pr\u00edjmy vypl\u00e1ca alebo pripisuje v prospech da\u0148ovn\u00edka.<\/p>\n<p>V&nbsp;pr\u00edpade, \u017ee je zr\u00e1\u017ekov\u00e1 da\u0148 vykonan\u00e1 platite\u013eom, napr. pois\u0165ov\u0148ou, bankou, obchodn\u00edkom s&nbsp;cenn\u00fdmi papiermi, je tento pr\u00edjem pova\u017eovan\u00fd za vysporiadan\u00fd a&nbsp;da\u0148ovn\u00edk ho neuv\u00e1dza vo svojom da\u0148ovom priznan\u00ed.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12289\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12289\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h3>Ostatn\u00e9 pr\u00edjmy &#8211; \u00a7 8 ZDP<\/h3>\n<p>Pokia\u013e da\u0148ovn\u00edk nezarad\u00ed nejak\u00fd druh pr\u00edjmu do predo\u0161l\u00fdch \u010diastkov\u00fdch ZD, ide o tzv. ostatn\u00e9 pr\u00edjmy. ZDP stanovuje, \u017ee z ostatn\u00fdch pr\u00edjmov je mo\u017en\u00e9 odpo\u010d\u00edta\u0165 iba skuto\u010dn\u00e9 v\u00fddavky vynalo\u017een\u00e9 k <strong>dosiahnutiu pr\u00edjmu<\/strong>.<\/p>\n<p>Pre stanovenie ZD pri ostatn\u00fdch pr\u00edjmoch plat\u00ed, \u017ee v\u00fddavky na dosiahnutie pr\u00edjmu nem\u00f4\u017eu by\u0165 v\u00e4\u010d\u0161ie ne\u017e dosiahnut\u00e9 pr\u00edjmy, tzn. <strong>nemo\u017eno vyk\u00e1za\u0165 stratu<\/strong>.<\/p>\n<p>V&nbsp;pr\u00edpade ostatn\u00fdch pr\u00edjmov pod\u013ea \u00a7 8 ods. 1 p\u00edsm. a) je mo\u017en\u00e9 oslobodi\u0165 od zdanenia pr\u00edjem vo v\u00fd\u0161ke 500 \u20ac, av\u0161ak len v&nbsp;pr\u00edpade, ak tento pr\u00edjem nebol vyplaten\u00fd na z\u00e1klade zmluvn\u00e9ho vz\u0165ahu s&nbsp;podnikate\u013eom, ktor\u00fd si touto sumou zn\u00ed\u017eil z\u00e1klad dane.<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ak porovn\u00e1me pr\u00e1vnu \u00fapravu pre stanovenie z\u00e1kladu dane (\u010falej jen \u201eZD\u201c)&nbsp; fyzick\u00fdch os\u00f4b s pr\u00e1vnou \u00fapravou pr\u00e1vnick\u00fdch os\u00f4b (obchodn\u00fdch spolo\u010dnost\u00ed), zist\u00edme, \u017ee stanovenie ZD je &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12290,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[1026],"class_list":["post-12289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-zaklad-dane-2"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12289","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=12289"}],"version-history":[{"count":7,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12289\/revisions"}],"predecessor-version":[{"id":13907,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12289\/revisions\/13907"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12290"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}