{"id":12310,"date":"2021-02-23T17:00:37","date_gmt":"2021-02-23T16:00:37","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/dlhodoby-hmotny-majetok\/"},"modified":"2023-06-26T11:03:23","modified_gmt":"2023-06-26T09:03:23","slug":"dlhodoby-hmotny-majetok","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/dlhodoby-hmotny-majetok\/","title":{"rendered":"Dlhodob\u00fd hmotn\u00fd majetok"},"content":{"rendered":"<p>Pokia\u013e sa budeme zaobera\u0165 hmotn\u00fdm majetkom z\u00a0poh\u013eadu \u00fa\u010dtovn\u00fdch a da\u0148ov\u00fdch predpisov, m\u00f4\u017eeme n\u00e1js\u0165 skuto\u010dne tri obdobne znej\u00face pojmy: dlhodob\u00fd hmotn\u00fd majetok, hmotn\u00fd majetok a investi\u010dn\u00fd majetok. Jedn\u00e1 sa o pojmy z\u00a0troch r\u00f4znych pr\u00e1vnych predpisov \u2013 dlhodob\u00fd hmotn\u00fd majetok je pojem \u00fa\u010dtovn\u00fd, hmotn\u00fd majetok definuje z\u00e1kon o daniach z\u00a0pr\u00edjmov a hmotn\u00fd majetok, definovan\u00fd ako investi\u010dn\u00fd majetok je pojmom zo z\u00e1kona o dani z\u00a0pridanej hodnoty.<\/p>\n<p>Niet poch\u00fdb o tom, \u017ee aby sme mohli s\u00a0dan\u00fdmi pojmami spr\u00e1vne pracova\u0165 v \u00fa\u010dtovnej a da\u0148ovej oblasti, je nevyhnutn\u00e9 pozna\u0165, \u010do jednotliv\u00e9 kateg\u00f3rie obsahuj\u00fa, ak\u00e9 maj\u00fa spolo\u010dn\u00e9 prieniky a\u00a0naopak, v\u00a0\u010dom sa l\u00ed\u0161ia. <strong>Amb\u00edciou tohto \u010dl\u00e1nku nie je detailne definova\u0165 jednotliv\u00e9 polo\u017eky, ktor\u00e9 patria do tej, \u010di onej kateg\u00f3rie, z\u00e1merom je upozorni\u0165, \u017ee sa rozhodne nejedn\u00e1 o kateg\u00f3rie toto\u017en\u00e9 s rovnak\u00fdm obsahom.<\/strong><\/p>\n<h2>Dlhodob\u00fd hmotn\u00fd majetok<\/h2>\n<p>Dlhodob\u00fd hmotn\u00fd majetok (\u010falej len \u201eDHM\u201c) je \u00fa\u010dtovn\u00fdm pojmom. DHM je pre podnikate\u013eov vymedzen\u00fd v \u00a713 opatrenia \u00a0Ministerstva financi\u00ed \u010d. 23054\/2002- 92, ktor\u00fd vykon\u00e1va z\u00e1kon \u010d.331\/2002\u00a0 Z. z. o \u00fa\u010dtovn\u00edctve, v znen\u00ed neskor\u0161\u00edch predpisov.<\/p>\n<p>Pod pojem DHM patria:<\/p>\n<ul>\n<li>a) pozemky, stavby, byty a nebytov\u00e9 priestory, umeleck\u00e9 diela, zbierky (\u00a7 38 ods. 3 p\u00edsm. b), predmety z drah\u00fdch kovov,<\/li>\n<li>b) samostatn\u00e9 hnute\u013en\u00e9 veci s v\u00fdnimkou hnute\u013en\u00fdch vec\u00ed uveden\u00fdch v p\u00edsmene a) a s\u00fabory hnute\u013en\u00fdch vec\u00ed, ktor\u00e9 maj\u00fa samostatn\u00e9 technicko-ekonomick\u00e9 ur\u010denie s dobou pou\u017eite\u013enosti dlh\u0161ou ako jeden rok a v ocenen\u00ed vy\u0161\u0161om ako je suma ustanoven\u00e1 v osobitnom predpise,<\/li>\n<li>c) pestovate\u013esk\u00e9 celky trval\u00fdch porastov s dobou plodnosti dlh\u0161ou ako tri roky,<\/li>\n<li>d) z\u00e1kladn\u00e9 st\u00e1do a \u0165a\u017en\u00e9 zvierat\u00e1, bez oh\u013eadu na ich <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kniha-jazd-zrozumitelny-navod-aj-pre-zaciatocnikov\/\">obstar\u00e1vaciu cenu<\/a>,<\/li>\n<li>e) otv\u00e1rky nov\u00fdch lomov, pieskovn\u00ed a hlin\u00edsk, technick\u00e1 rekultiv\u00e1cia a technick\u00e9 zhodnotenie, ak nie s\u00fa s\u00fa\u010das\u0165ou obstar\u00e1vacej ceny dlhodob\u00e9ho hmotn\u00e9ho majetku; s\u00fa\u010das\u0165ou technickej rekultiv\u00e1cie m\u00f4\u017eu by\u0165 len stavby, napr\u00edklad komunik\u00e1cie, ktor\u00e9 svoj\u00edm charakterom, \u00fa\u010delom a rozsahom sl\u00fa\u017eia na vykonanie technickej rekultiv\u00e1cie, pri\u010dom technick\u00e1 rekultiv\u00e1cia nie je dlhodob\u00fdm hmotn\u00fdm majetkom, ak tak ustanovuje osobitn\u00fd predpis<\/li>\n<\/ul>\n<p>Jednotliv\u00e9 polo\u017eky DHM s\u00fa vo vyhl\u00e1\u0161ke \u0161pecifikovan\u00e9, a je preto nutn\u00e9 v\u017edy starostlivo sk\u00fama\u0165, \u010di dan\u00e1 polo\u017eka do skupiny DHM patr\u00ed \u010di nepatr\u00ed. Ako pr\u00edklad rozdielneho pr\u00edstupu k\u00a0jednotliv\u00fdm polo\u017ek\u00e1m by sme uviedli, \u017ee zatia\u013e \u010do pri hmotn\u00fdch hnute\u013en\u00fdch veciach je po\u017eadovan\u00e1 ur\u010dit\u00e1 v\u00fd\u0161ka ocenenia pre to, aby sa mohli dan\u00e9 veci pova\u017eova\u0165 za DHM, tak pri pozemkoch, \u010di stavb\u00e1ch v\u00f4bec na ocenen\u00ed nez\u00e1le\u017e\u00ed, tie s\u00fa DHM v\u017edy.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/scott-webb-1ddol8rgUH8-unsplash.jpg\" alt=\"\" width=\"668\" height=\"444\" class=\"aligncenter size-single-post-thumb wp-image-88940\" \/><\/p>\n<h2>Hmotn\u00fd majetok<\/h2>\n<p>Hmotn\u00fd majetok (\u010falej len \u201eHM\u201c) je pojmom z\u00e1kona \u010d. 595\/2003 Z. z. o daniach z\u00a0pr\u00edjmu (\u010falej len \u201eZDP\u201c). Pod\u013ea \u00a7 22 \u00a0ZDP s\u00fa za HM pova\u017eovan\u00e9:<\/p>\n<ul>\n<li><em>a)<\/em> samostatn\u00e9 hnute\u013en\u00e9 veci, pr\u00edpadne s\u00fabory hnute\u013en\u00fdch vec\u00ed, ktor\u00e9 maj\u00fa samostatn\u00e9 technicko-ekonomick\u00e9 ur\u010denie, ktor\u00fdch vstupn\u00e1 cena je vy\u0161\u0161ia ako 1 700 eur a prev\u00e1dzkovo-technick\u00e9 funkcie dlh\u0161ie ako jeden rok,<\/li>\n<li><em>b)<\/em> budovy a in\u00e9 stavby okrem<\/li>\n<li>prev\u00e1dzkov\u00fdch bansk\u00fdch diel,<\/li>\n<li>drobn\u00fdch stavieb na lesnej p\u00f4de sl\u00fa\u017eiacich na zabezpe\u010dovanie lesnej v\u00fdroby a po\u013eovn\u00edctva a oploten\u00ed sl\u00fa\u017eiacich na zabezpe\u010dovanie lesnej v\u00fdroby a po\u013eovn\u00edctva,<\/li>\n<li><em>c)<\/em> pestovate\u013esk\u00e9 celky trval\u00fdch porastov pod\u013ea odseku 5 s dobou plodnosti dlh\u0161ou ako tri roky,<\/li>\n<li><em>d)<\/em> zvierat\u00e1 uveden\u00e9 v\u00a0pr\u00edlohe \u010d. 1 z\u00e1kona o dani z\u00a0pr\u00edjmov,<\/li>\n<li><em>e)<\/em> in\u00fd majetok pod\u013ea odseku 6 \u2013 otv\u00e1rky lomov, pieskovn\u00ed, hlin\u00edsk, skl\u00e1dok odpadov, ak nie s\u00fa zahrnut\u00e9 do vstupnej ceny alebo zostatkovej ceny hmotn\u00e9ho majetku, technick\u00e9 rekultiv\u00e1cie, technick\u00e9 zhodnotenie kult\u00farnej pamiatky vy\u0161\u0161ie ne\u017e 1\u00a0700\u20ac, technick\u00e9 zhodnotenie prenajat\u00e9ho majetku vy\u0161\u0161ie ako 1 700 eur vykonan\u00e9 a odpisovan\u00e9 n\u00e1jomcom, technick\u00e9 zhodnotenie plne odp\u00edsan\u00e9ho hmotn\u00e9ho majetku vy\u0161\u0161ie ako 1 700 eur, \u00fahrn technick\u00e9ho zhodnotenia a opr\u00e1v vykonan\u00fdch na budove, v ktorej sa poskytuje k\u00fape\u013en\u00e1 starostlivos\u0165 a s \u0148ou spojen\u00e9 slu\u017eby na z\u00e1klade povolenia pod\u013ea osobitn\u00fdch predpisov,<a href=\"https:\/\/www.zakonypreludi.sk\/zz\/2003-595#f4777848\" target=\"_blank\" rel=\"noopener noreferrer\">65a)<\/a> ktor\u00fd je najmenej 10 % vstupnej ceny tejto budovy; rovnako sa postupuje, ak ide o budovu prenajat\u00fa na tento \u00fa\u010del na z\u00e1klade n\u00e1jomnej zmluvy.<\/li>\n<\/ul>\n<p>Obdobne ako pri DHM, taktie\u017e pri HM nie je napr. pri stavb\u00e1ch d\u00f4le\u017eit\u00e1 obstar\u00e1vacia cena, no pri hnute\u013en\u00fdch veciach \u00e1no. Rozdiel v\u0161ak spo\u010d\u00edva v\u00a0tom, \u017ee zatia\u013e \u010do \u00fa\u010dtovn\u00e9 predpisy neur\u010duj\u00fa v\u00fd\u0161ku obstar\u00e1vacej ceny pri hnute\u013en\u00fdch veciach (toto je v\u00a0kompetencii \u00fa\u010dtovnej jednotky), tak ZDP t\u00fato hranicu ur\u010duje striktne \u2013 \u00a01\u00a0700\u20ac.<\/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\/12310\">\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\/12310\">\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>Dlhodob\u00fd majetok definovan\u00fd ako investi\u010dn\u00fd majetok v\u00a0z\u00e1kone o\u00a0dani z\u00a0pridanej hodnoty<\/h2>\n<p>Posledn\u00e1 defin\u00edcia dlhodob\u00e9ho majetku (poch\u00e1dza zo z\u00e1kona o dani z\u00a0pridanej hodnoty (\u010falej len \u201eZDPH\u201c). Pod\u013ea defin\u00edcie uvedenej v \u00a7 54 ods. 2 sa DM definuje ako investi\u010dn\u00fd majetok (IM) nasledovne:<\/p>\n<ul>\n<li><em>a)<\/em> hnute\u013en\u00e9 veci, ktor\u00fdch obstar\u00e1vacia cena bez dane alebo vlastn\u00e9 n\u00e1klady s\u00fa 3 319,39 eura a viac a ktor\u00fdch doba pou\u017eite\u013enosti je dlh\u0161ia ako jeden rok,<\/li>\n<li><em>b)<\/em> stavby, stavebn\u00e9 pozemky, byty a nebytov\u00e9 priestory,<\/li>\n<li><em>c)<\/em> nadstavby stavieb, pr\u00edstavby stavieb a stavebn\u00e9 \u00fapravy stavieb, bytov a nebytov\u00fdch priestorov, ktor\u00e9 si vy\u017eadovali stavebn\u00e9 povolenie pod\u013ea osobitn\u00e9ho predpisu mo\u017eno kon\u0161tatova\u0165, \u017ee pre \u00fa\u010dely ZDPH s\u00fa rozhoduj\u00face defin\u00edcie uveden\u00e9 v\u00a0ZDP (hmotn\u00fd majetok definovan\u00fd pod\u013ea tohto z\u00e1kone je spomenut\u00fd v \u00a749 ods. 5) a navy\u0161e s\u00fa za IM pova\u017eovan\u00e9 iba stavebn\u00e9 pozemky.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pokia\u013e sa budeme zaobera\u0165 hmotn\u00fdm majetkom z\u00a0poh\u013eadu \u00fa\u010dtovn\u00fdch a da\u0148ov\u00fdch predpisov, m\u00f4\u017eeme n\u00e1js\u0165 skuto\u010dne tri obdobne znej\u00face pojmy: dlhodob\u00fd hmotn\u00fd majetok, hmotn\u00fd majetok a investi\u010dn\u00fd &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12311,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[705,357],"class_list":["post-12310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-dlhodoby-hmotny-majetok","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12310","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=12310"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12310\/revisions"}],"predecessor-version":[{"id":12312,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12310\/revisions\/12312"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12311"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}