{"id":12292,"date":"2021-01-29T07:00:54","date_gmt":"2021-01-29T06:00:54","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/sadzba-dane-z-prijmu-15-kto-ma-na-nu-narok\/"},"modified":"2023-06-26T11:03:20","modified_gmt":"2023-06-26T09:03:20","slug":"sadzba-dane-z-prijmu-15-kto-ma-na-nu-narok","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/sadzba-dane-z-prijmu-15-kto-ma-na-nu-narok\/","title":{"rendered":"Da\u0148 z pr\u00edjmu 15 % v roce 2021: kto m\u00e1 na \u0148u n\u00e1rok?"},"content":{"rendered":"<p>Novela spresnila, \u017ee pri sk\u00faman\u00ed n\u00e1roku na sadzbu dane 15% <strong>sa bud\u00fa posudzova\u0165 iba zdanite\u013en\u00e9 pr\u00edjmy, resp. v\u00fdnosy<\/strong>. T\u00e1to \u00faprava sa t\u00fdka u\u017e zda\u0148ovacieho obdobia 2020, \u010do znamen\u00e1, \u017ee aktu\u00e1lne sa bude posudzova\u0165 hranica zdanite\u013en\u00fdch pr\u00edjmov pri pod\u00e1van\u00ed da\u0148ov\u00fdch priznan\u00ed za rok 2020.<\/p>\n<h2>Hranice zdanite\u013en\u00fdch pr\u00edjmov pr\u00e1vnick\u00fdch a fyzick\u00fdch os\u00f4b<\/h2>\n<p><strong>Pre zda\u0148ovacie obdobie 2020<\/strong> plat\u00ed, \u017ee <strong>hranica zdanite\u013en\u00fdch pr\u00edjmov fyzick\u00fdch os\u00f4b pod\u013ea \u00a76 ods.1 a\u00a02 a\u00a0pr\u00e1vnick\u00fdch os\u00f4b mus\u00ed dosiahnu\u0165 maxim\u00e1lne 100\u00a0000\u20ac, aby da\u0148ovn\u00edk mohol pou\u017ei\u0165 sadzbu dane 15%.<\/strong> Av\u0161ak, novelou sa zmenila hranica <strong>pre zda\u0148ovacie obdobie 2021 a nesk\u00f4r, a\u00a0to na sumu 49\u00a0790\u20ac.<\/strong> T\u00e1to hranica nie je v \u00a715\u00a0z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmu priamo uveden\u00e1, ale\u00a0je spomenut\u00e1 nepriamo\u00a0odvol\u00e1vkou na \u00a74 z\u00e1kona o\u00a0dani z\u00a0pridanej hodnoty \u010d. 222\/2004 Z. z., ktor\u00fd hovor\u00ed o\u00a0hranici obratu da\u0148ovn\u00edka na povinn\u00fa registr\u00e1ciu na DPH. Ak sa zmen\u00ed t\u00e1to hranica na povinn\u00fa registr\u00e1ciu na DPH, zmen\u00ed sa aj hranica pr\u00edjmov na uplatnenie 15%-nej sadzby dane.<\/p>\n<p>Z\u00e1rove\u0148 plat\u00ed, \u017ee ak da\u0148ovn\u00edk presiahne stanoven\u00fa hranicu zdanite\u013en\u00fdch pr\u00edjmov, nie je mo\u017en\u00e9 pou\u017ei\u0165 sadzbu 15% na \u010das\u0165 pr\u00edjmov do 100\u00a0000\u20ac resp. 49\u00a0790\u20ac a\u00a0na pr\u00edjmy presahuj\u00facu uveden\u00fa hranicu vy\u0161\u0161iu sadzbu. Podmienka zdanite\u013en\u00fdch pr\u00edjmov do 100\u00a0000\u20ac v\u00a0roku 2020 a\u00a0do 49\u00a0790\u20ac v\u00a0roku 2021 je absol\u00fatna a\u00a0neznamen\u00e1 progresiu v\u00a0zda\u0148ovan\u00ed.<\/p>\n<p>Je potrebn\u00e9 upozorni\u0165, \u017ee hranica zdanite\u013en\u00fdch pr\u00edjmov 49\u00a0790\u20ac nes\u00favis\u00ed s\u00a0kateg\u00f3riou mikroda\u0148ovn\u00edka, ktor\u00e1 sa prv\u00fdkr\u00e1t zav\u00e1dza do praxe v\u00a0zda\u0148ovacom obdob\u00ed 2021, a\u00a0s\u00a0ktorou sa \u010dasto mylne via\u017ee mo\u017enos\u0165 pou\u017ei\u0165 sadzbu dane 15%. Podmienky na z\u00edskanie kateg\u00f3rie mikroda\u0148ovn\u00edka s\u00fa:<\/p>\n<ul>\n<li>hranica pr\u00edjmov 49\u00a0790\u20ac (z\u00e1kon o\u00a0dani z pr\u00edjmov odkazuje na z\u00e1kon o\u00a0DPH)<\/li>\n<li>neexistuje \u017eiadna kontrolovan\u00e1 transakcia medzi z\u00e1visl\u00fdmi osobami<a href=\"#_ftn2\" name=\"_ftnref2\" class=\"slideto\">[2]<\/a> za zda\u0148ovacie obdobie a mikroda\u0148ovn\u00edkom<\/li>\n<li>mikroda\u0148ovn\u00edk nem\u00f4\u017ee by\u0165 v\u00a0likvid\u00e1cii ani v\u00a0konkurze<\/li>\n<li>mikroda\u0148ovn\u00edk existuje cel\u00e9 zda\u0148ovacie obdobie.<\/li>\n<\/ul>\n<p>Inak povedan\u00e9, nielen mikroda\u0148ovn\u00edk si m\u00f4\u017ee uplatni\u0165 v\u00a0roku 2021 sadzbu dane 15%.<\/p>\n<h2>Fyzick\u00e9 osoby a\u00a0v\u00fdpo\u010det dane v\u00a0roku 2020 a 2021<\/h2>\n<p>Fyzick\u00e9 osoby \u2013 podnikatelia s\u00a0pr\u00edjmami zaraden\u00fdmi do \u00a76 ods. 1 a\u00a0fyzick\u00e9 osoby s\u00a0pr\u00edjmami pod\u013ea \u00a76 ods.2 si m\u00f4\u017eu uplatni\u0165 sadzbu dane z\u00a0pr\u00edjmov za rok 2020 vo v\u00fd\u0161ke 15%, ak ich zdanite\u013en\u00e9 pr\u00edjmy nepresiahli 100\u00a0000\u20ac. Zjednodu\u0161ene m\u00f4\u017eeme poveda\u0165, \u017ee ide o\u00a0akt\u00edvne pr\u00edjmy: pr\u00edjmy z\u00a0po\u013enohospod\u00e1rskej v\u00fdroby, \u017eivnost\u00ed, z\u00a0vytvorenia diela pod\u013ea Autorsk\u00e9ho z\u00e1kona a\u00a0vytvorenia a\u00a0\u0161\u00edrenia diela na vlastn\u00e9 n\u00e1klady, z\u00a0\u010dinnost\u00ed ktor\u00e9 nie s\u00fa \u017eivnos\u0165ou ani podnikan\u00edm, z\u00a0\u010dinnosti znalcov a\u00a0tlmo\u010dn\u00edkov.<\/p>\n<p>Pre rok 2021 sa hranica t\u00fdchto zdanite\u013en\u00fdch pr\u00edjmov zn\u00ed\u017eila na 49\u00a0790\u20ac. Ak da\u0148ovn\u00edk dosiahne vy\u0161\u0161ie zdanite\u013en\u00e9 pr\u00edjmy, pri zdanen\u00ed uplatn\u00ed da\u0148ov\u00e9 sadzby 19% alebo 25%. Nad z\u00e1klad dane vo v\u00fd\u0161ke 176,8-n\u00e1sobku \u017eivotn\u00e9ho minima<a href=\"#_ftn3\" name=\"_ftnref3\" class=\"slideto\">[3]<\/a>, \u010di\u017ee pre rok 2021 je to suma 37\u00a0981,94\u20ac, sa uplatn\u00ed sadzba dane 25%. Do tohto z\u00e1kladu dane sa pou\u017eije sadzba dane 19%. Na pr\u00edklade si porovnajme v\u00fd\u0161ku dane z\u00a0pr\u00edjmu pre \u017eivnostn\u00edka so zdanite\u013en\u00fdmi pr\u00edjmami 100\u00a0000\u20ac v\u00a0roku 2020 a\u00a0v\u00a0roku 2021.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-karolina-grabowska-4386472.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-88606\" \/><\/p>\n<p><h3>Pr\u00edklad v\u00fdpo\u010det dane z pr\u00edjmu fyzickej osoby:<\/h3>\n<\/p>\n<p>V\u00a0roku 2020 m\u00e1 \u017eivnostn\u00edk Jozef Mak iba pr\u00edjmy zo \u017eivnosti (\u00a76 ods.1 p\u00edsm. b) vo v\u00fd\u0161ke 100\u00a0000\u20ac. Uplat\u0148uje si skuto\u010dn\u00e9 v\u00fddavky vo v\u00fd\u0161ke 50\u00a0000\u20ac. Ak\u00fa da\u0148 z\u00a0pr\u00edjmu za rok 2020 zaplat\u00ed?<\/p>\n<p>Zdanite\u013en\u00e9 pr\u00edjmy: 100\u00a0000\u20ac<\/p>\n<p>Skuto\u010dn\u00e9 v\u00fddavky: 50\u00a0000\u20ac<\/p>\n<p>Nezdanite\u013en\u00e1 \u010das\u0165 dane: 0\u20ac<a href=\"#_ftn4\" name=\"_ftnref4\" class=\"slideto\">[4]<\/a><\/p>\n<p>Z\u00e1klad dane: 50\u00a0000\u20ac<\/p>\n<p>Da\u0148ov\u00e1 sadzba: 15%<\/p>\n<p>Da\u0148 z\u00a0pr\u00edjmu v\u00a0roku 2020: 7\u00a0500\u20ac<\/p>\n<p>V\u00a0roku 2021 m\u00e1 \u017eivnostn\u00edk Jozef Mak iba pr\u00edjmy zo \u017eivnosti (\u00a76 ods.1 p\u00edsm. b) vo v\u00fd\u0161ke 100\u00a0000\u20ac. Uplat\u0148uje si skuto\u010dn\u00e9 v\u00fddavky vo v\u00fd\u0161ke 50\u00a0000\u20ac. Ak\u00fa da\u0148 z\u00a0pr\u00edjmu za rok 2021 zaplat\u00ed?<\/p>\n<p>Zdanite\u013en\u00e9 pr\u00edjmy: 100\u00a0000\u20ac<\/p>\n<p>Skuto\u010dn\u00e9 v\u00fddavky: 50\u00a0000\u20ac<\/p>\n<p>Nezdanite\u013en\u00e1 \u010das\u0165 dane: 0\u20ac<a href=\"#_ftn5\" name=\"_ftnref5\" class=\"slideto\">[5]<\/a><\/p>\n<p>Z\u00e1klad dane: 50\u00a0000\u20ac<\/p>\n<p>Da\u0148ov\u00e1 sadzba zo z\u00e1kladu dane do v\u00fd\u0161ky 37\u00a0981,94\u20ac: 19%<\/p>\n<p>Da\u0148 zo z\u00e1kladu dane 37\u00a0981,94\u20ac: 7\u00a0216,57\u20ac<\/p>\n<p>Da\u0148ov\u00e1 sadzba zo z\u00e1kladu dane od 37\u00a0981,94\u20ac do 50\u00a0000\u20ac: 25%<\/p>\n<p>Da\u0148 zo z\u00e1kladu dane od 37\u00a0854\u20ac do 50\u00a0000\u20ac: 3\u00a0004,52\u20ac<\/p>\n<p>Celkom da\u0148 z\u00a0pr\u00edjmu v\u00a0roku 2021: 10\u00a0221,09\u20ac<\/p>\n<p>Je zrejm\u00e9, \u017ee od\u00a0roku 2021 sa podstatne z\u00fa\u017ei skupina fyzick\u00fdch os\u00f4b \u2013 podnikate\u013eov a\u00a0SZ\u010cO s\u00a0pr\u00edjmami pod\u013ea \u00a76 ods. 1 a 2, ktor\u00ed bud\u00fa aj na\u010falej m\u00f4c\u0165 pou\u017ei\u0165 sadzbu 15% na zdanenie pr\u00edjmov. Pri pod\u00e1van\u00ed da\u0148ov\u00e9ho priznania zo rok 2020, tla\u010divo FO typ B, sa suma zdanite\u013en\u00fdch pr\u00edjmov na testovanie v\u00fd\u0161ky da\u0148ovej sadzby uvedie na riadku 95.<\/p>\n<p>Pre ostatn\u00e9 druhy pr\u00edjmov, ako je pr\u00edjem zo z\u00e1vislej \u010dinnosti (\u00a75), pr\u00edjem z\u00a0pren\u00e1jmu (\u00a76 ods.3), pr\u00edjem z\u00a0pou\u017eitia diela a\u00a0umeleck\u00e9ho v\u00fdkonu (\u00a76 ods.4), sa sadzba dane 15% nem\u00f4\u017ee uplatni\u0165 v\u00a0\u017eiadnom zda\u0148ovacom obdob\u00ed a\u00a0da\u0148ovn\u00edk zda\u0148uje tieto pr\u00edjmy \u201e\u0161tandardne\u201c sadzbami 19% alebo 25% v\u00a0z\u00e1vislosti od v\u00fd\u0161ky z\u00e1kladu dane.<\/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\/12292\">\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\/12292\">\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<h2>Pr\u00e1vnick\u00e9 osoby a\u00a0v\u00fdpo\u010det dane z\u00a0pr\u00edjmu v\u00a0roku 2020 a 2021<\/h2>\n<p>Pre pr\u00e1vnick\u00e9 osoby platia rovnak\u00e9 pravidl\u00e1 pou\u017eitia sadzby dane z\u00a0pr\u00edjmu pod\u013ea \u00a715 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, \u010di\u017ee v\u00a0roku 2020 je hranica zdanite\u013en\u00fdch v\u00fdnosov na pou\u017eitie sadzby dane z\u00a0pr\u00edjmu 15% 100\u00a0000\u20ac a\u00a0v\u00a0roku 2021 je to 49\u00a0790\u20ac. Ak spolo\u010dnos\u0165 dosiahne zdanite\u013en\u00e9 pr\u00edjmy vy\u0161\u0161ie ne\u017e spom\u00ednan\u00e9 hranice, pou\u017eije sadzbu dane z\u00a0pr\u00edjmu 21%.<\/p>\n<p>Na pr\u00edklade si uk\u00e1\u017eeme, ako zmena z\u00e1kona ovplyvn\u00ed v\u00fd\u0161ku dane z\u00a0pr\u00edjmu pr\u00e1vnickej osoby v\u00a0roku\u00a0 2020 a\u00a02021.<\/p>\n<p><h3>Pr\u00edklad v\u00fdpo\u010det dane z pr\u00edjmu pr\u00e1vnickej osoby:<\/h3>\n<\/p>\n<p>Spolo\u010dnos\u0165 Prv\u00e1 s.r.o. dosiahla v\u00a0roku 2020 a\u00a0aj v\u00a0roku 2021 celkov\u00e9 v\u00fdnosy vo v\u00fd\u0161ke 152\u00a0000\u20ac. S\u00fa\u010das\u0165ou v\u00fdnosov je aj dividenda od inej spolo\u010dnosti vo v\u00fd\u0161ke 60\u00a0000\u20ac, ktor\u00e1 je v\u00a0da\u0148ovom priznan\u00ed vyl\u00fa\u010den\u00e1 zo z\u00e1kladu dane ako polo\u017eka zni\u017euj\u00faca v\u00fdsledok hospod\u00e1renia, nako\u013eko ide o\u00a0v\u00fdnos, ktor\u00fd nie je predmetom dane. Po tejto \u00faprave je v\u00fd\u0161ka zdanite\u013en\u00fdch v\u00fdnosov vo v\u00fd\u0161ke 92\u00a0000\u20ac. V\u00fd\u0161ka n\u00e1kladov spolo\u010dnosti bola 50\u00a0000\u20ac. Ak\u00fa da\u0148 z\u00a0pr\u00edjmu spolo\u010dnos\u0165 zaplat\u00ed v\u00a0roku 2020 a\u00a0v\u00a0roku 2021?<\/p>\n<p>Celkov\u00e9 v\u00fdnosy 2020: 152\u00a0000\u20ac<\/p>\n<p>Celkov\u00e9 n\u00e1klady: 50\u00a0000\u20ac<\/p>\n<p>V\u00fdsledok hospod\u00e1renia pred zdanen\u00edm: 102\u00a0000\u20ac<\/p>\n<p>Zn\u00ed\u017eenie v\u00fdsledku hospod\u00e1renia (riadok 210): 60\u00a0000\u20ac<\/p>\n<p>Z\u00e1klad dane:\u00a0\u00a0 42\u00a0000\u20ac<\/p>\n<p>Zdanite\u013en\u00e9 pr\u00edjmy (riadok 560): 92\u00a0000\u20ac<\/p>\n<p>Sadzba dane v\u00a0roku 2020: 15%<\/p>\n<p>Da\u0148 z\u00a0pr\u00edjmu 2020: 6\u00a0300\u20ac<\/p>\n<p>Sadzba dane z\u00a0pr\u00edjmu v\u00a0roku 2021: 21%<\/p>\n<p>Da\u0148 z\u00a0pr\u00edjmu 2021: 8\u00a0820\u20ac<\/p>\n<p>Vynikaj\u00facou pom\u00f4ckou na vyplnenie da\u0148ov\u00e9ho priznania pre fyzick\u00e9 osoby \u2013 podnikate\u013eov a pr\u00e1vnick\u00e9 osoby s\u00fa \u00fa\u010dtovn\u00e9 syst\u00e9my MONEY S3 a\u00a0MONEY S4, v\u00a0ktor\u00fdch je mo\u017en\u00e9 vypo\u010d\u00edta\u0165 obsah jednotliv\u00fdch riadkov priamo zo za\u00fa\u010dtovan\u00fdch dokladov, vygenerova\u0165 tla\u010divo aktu\u00e1lneho da\u0148ov\u00e9ho priznania vo form\u00e1te xlm na import do port\u00e1lu <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener noreferrer\">www.financnasprava.sk<\/a> alebo ho vytla\u010di\u0165 vo form\u00e1te pdf.<\/p>\n<p>\u00a0<\/p>\n<p><a href=\"#_ftnref1\" class=\"slideto\" name=\"_ftn1\">[1]<\/a> Kompletn\u00e9 znenie z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov \u010d. 595\/2003 Z. z. https:\/\/www.zakonypreludi.sk\/zz\/2003-595<\/p>\n<p><a href=\"#_ftnref2\" class=\"slideto\" name=\"_ftn2\">[2]<\/a> Pod\u013ea n) a\u017e r) \u00a7 2 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov<\/p>\n<p><a href=\"#_ftnref3\" class=\"slideto\" name=\"_ftn3\">[3]<\/a> Hranica z\u00e1kladu dane na uplatnenie 25% sadzby dane z\u00a0pr\u00edjmu FO sa vypo\u010d\u00edta ako 176,8-n\u00e1sobok platn\u00e9ho \u017eivotn\u00e9ho minima platn\u00e9ho 1.1. pr\u00edslu\u0161n\u00e9ho zda\u0148ovacieho obdobia. Od 1.7.2020 do 30.6.2021 je \u017eivotn\u00e9 minimum 214,83\u20ac.<\/p>\n<p><a href=\"#_ftnref4\" class=\"slideto\" name=\"_ftn4\">[4]<\/a>Ak je z\u00e1klad dane v\u00a0roku 2020 vy\u0161\u0161\u00ed ne\u017e 92,8-n\u00e1sobok sumy \u017eivotn\u00e9ho minima, potom nezdanite\u013en\u00e1 \u010das\u0165 je rozdiel 44,2-n\u00e1sobku \u017eivotn\u00e9ho minima a\u00a0\u00bc z\u00e1kladu dane , \u010di\u017ee 9\u00a0290,84- \u00bc z\u00e1kladu dane. V\u00a0na\u0161om pr\u00edklade to je 9\u00a0290,8-12\u00a0500,\u00a0 \u010di\u017ee v\u00fdsledok je ni\u017e\u0161\u00ed ne\u017e 0 a\u00a0nezdanite\u013en\u00e1 \u010das\u0165 dane je 0. (pre rok 2020 je suma \u017eivotn\u00e9ho minima 210,20\u20ac)<\/p>\n<p><a href=\"#_ftnref5\" class=\"slideto\" name=\"_ftn5\">[5]<\/a> Ak je z\u00e1klad dane v\u00a0roku 2021 vy\u0161\u0161\u00ed ne\u017e 92,8-n\u00e1sobok sumy \u017eivotn\u00e9ho minima, potom nezdanite\u013en\u00e1 \u010das\u0165 je rozdiel 44,2-n\u00e1sobku \u017eivotn\u00e9ho minima a\u00a0\u00bc z\u00e1kladu dane , \u010di\u017ee 9\u00a0495,48- \u00bc z\u00e1kladu dane. V\u00a0na\u0161om pr\u00edklade to je 9\u00a0495,48-12\u00a0500,\u00a0 \u010di\u017ee v\u00fdsledok je ni\u017e\u0161\u00ed ne\u017e 0 a\u00a0nezdanite\u013en\u00e1 \u010das\u0165 dane je 0.\u00a0 (pre rok 2021 je to suma 214,83\u20ac)<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Novela spresnila, \u017ee pri sk\u00faman\u00ed n\u00e1roku na sadzbu dane 15% sa bud\u00fa posudzova\u0165 iba zdanite\u013en\u00e9 pr\u00edjmy, resp. v\u00fdnosy. T\u00e1to \u00faprava sa t\u00fdka u\u017e zda\u0148ovacieho obdobia &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12293,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[712,520,711,353],"class_list":["post-12292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-712","tag-narok","tag-prijem","tag-sadzba-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12292","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=12292"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12292\/revisions"}],"predecessor-version":[{"id":12294,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12292\/revisions\/12294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12293"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}