{"id":12363,"date":"2025-03-11T11:42:55","date_gmt":"2025-03-11T10:42:55","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/kolko-zaplatite-na-dani-z-prenajmu-bytu-mame-pre-vas-navod-ako-na-to\/"},"modified":"2025-03-11T13:05:42","modified_gmt":"2025-03-11T12:05:42","slug":"kolko-zaplatite-na-dani-z-prenajmu-bytu-mame-pre-vas-navod-ako-na-to","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kolko-zaplatite-na-dani-z-prenajmu-bytu-mame-pre-vas-navod-ako-na-to\/","title":{"rendered":"Ko\u013eko zaplat\u00edte na dani z pren\u00e1jmu bytu? M\u00e1me pre v\u00e1s n\u00e1vod ako na to"},"content":{"rendered":"<p>\u00daplne prvou povinnos\u0165ou prenaj\u00edmate\u013ea nehnute\u013enosti je evidencia na DI\u010c na da\u0148ovom \u00farade do konca mesiaca po uplynut\u00ed mesiaca, v\u00a0ktorom ste za\u010dali prenaj\u00edma\u0165 nehnute\u013enos\u0165.<\/p>\n<p>Ako prenaj\u00edmate\u013e bytu si svoje da\u0148ov\u00e9 povinnosti spln\u00edte podan\u00edm da\u0148ov\u00e9ho priznania do konca marca po skon\u010den\u00ed zda\u0148ovacieho obdobia, pr\u00edpadne si m\u00f4\u017eete zaslan\u00edm Ozn\u00e1menia da\u0148ovn\u00edka o\u00a0pred\u013a\u017een\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania pred\u013a\u017ei\u0165 lehotu do konca j\u00fana. Ozn\u00e1menie sa pod\u00e1va da\u0148ov\u00e9mu \u00faradu osobne, po\u0161tou alebo elektronicky, pokia\u013e m\u00e1te vybaven\u00fa elektronick\u00fa komunik\u00e1ciu s\u00a0da\u0148ov\u00fdmi \u00faradom. Pod\u00e1vate da\u0148ov\u00e9 priznanie k\u00a0dani z\u00a0pr\u00edjmov FO typ B.<\/p>\n<p>Pod pojmom pren\u00e1jom nehnute\u013enosti sa rozumie aj pren\u00e1jom jednej miestnosti v\u00a0byte \u010di dome, \u010di\u017ee pren\u00e1jom aj \u010dasti nehnute\u013enosti.<\/p>\n<h2>Ko\u013eko zaplat\u00edte da\u0148 z\u00a0pren\u00e1jmu nehnute\u013enosti?<\/h2>\n<p>Na v\u00fdpo\u010det dane z\u00a0pr\u00edjmu nehnute\u013enosti potrebujete pozna\u0165 skuto\u010dn\u00fa v\u00fd\u0161ku svojich pr\u00edjmov a\u00a0skuto\u010dn\u00fa v\u00fd\u0161ku svojich v\u00fddavkov. <strong>Pri pren\u00e1jme nehnute\u013enosti nie je mo\u017en\u00e9 uplatni\u0165 pau\u0161\u00e1lne v\u00fddavky.<\/strong><\/p>\n<p>Na evidovanie skuto\u010dn\u00fdch pr\u00edjmov a\u00a0skuto\u010dn\u00fdch v\u00fddavkov je vhodn\u00e9 vies\u0165 da\u0148ov\u00fa evidenciu pod\u013ea \u00a76 ods. 11 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, ale m\u00f4\u017eete sa rozhodn\u00fa\u0165 aj pre jednoduch\u00e9 alebo podvojn\u00e9 \u00fa\u010dtovn\u00edctvo. <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/navod-ako-zdarma-a-jednoducho-viest-danovu-evidenciu-v-exceli\/\">O\u00a0da\u0148ovej evidencii si m\u00f4\u017eete pre\u010d\u00edta\u0165 v\u00a0tomto \u010dl\u00e1nku<\/a>. Tu je podstatn\u00e9 rozl\u00ed\u0161i\u0165 e\u0161te jednu skuto\u010dnos\u0165, a\u00a0to, \u010di je t\u00e1to prenaj\u00edman\u00e1 nehnute\u013enos\u0165 zaraden\u00e1 do obchodn\u00e9ho majetku, alebo nie.<\/p>\n<p>Ak nie je nehnute\u013enos\u0165 uveden\u00e1 do obchodn\u00e9ho majetku, m\u00f4\u017eete si uplatni\u0165 iba v\u00fddavky na riadnu prev\u00e1dzku prenaj\u00edmanej nehnute\u013enosti, ako s\u00fa v\u00fddavky na energie vr\u00e1tane v\u00fddavkov na ostatn\u00e9 slu\u017eby a v\u00fddavky t\u00fdkaj\u00face sa \u00fahrad vlastn\u00edka bytu a nebytov\u00fdch priestorov v dome do fondu opr\u00e1v.<\/p>\n<p>Pri pr\u00edjme z pren\u00e1jmu nehnute\u013enosti sa <strong>energiami <\/strong>rozumej\u00fa dod\u00e1vka<\/p>\n<ul>\n<li>elektrickej energie,<\/li>\n<li>tepla na vykurovanie a teplej \u00fa\u017eitkovej vody,<\/li>\n<li>pitnej a \u00fa\u017eitkovej vody pre dom\u00e1cnos\u0165,<\/li>\n<li>plynu.<\/li>\n<\/ul>\n<p><strong>Ostatn\u00fdmi slu\u017ebami <\/strong>s\u00favisiacimi s pren\u00e1jmom nehnute\u013enosti s\u00fa najm\u00e4<\/p>\n<ul>\n<li>odv\u00e1dzanie odpadovej vody z dom\u00e1cnost\u00ed,<\/li>\n<li>osvetlenie a upratovanie spolo\u010dn\u00fdch priestorov v dome,<\/li>\n<li>pou\u017e\u00edvanie v\u00fd\u0165ahu a domovej pr\u00e1\u010dovne,<\/li>\n<li>kontrola a \u010distenie kom\u00ednov,<\/li>\n<li>odvoz popola, smet\u00ed a spla\u0161kov,<\/li>\n<li>\u010distenie \u017e\u00famp,<\/li>\n<li>vybavenie bytu spolo\u010dnou telev\u00edznou a rozhlasovou ant\u00e9nou,<\/li>\n<li>poplatky za pripojenie na internet,<\/li>\n<li>\u00fahrady za v\u00fdkon povinnej spr\u00e1vy bytov\u00e9ho domu,<\/li>\n<li>\u00fahrady za v\u00fdkon \u010dinnosti z\u00e1stupcu vlastn\u00edkov bytov a nebytov\u00fdch priestorov.<\/li>\n<\/ul>\n<p>Ak zarad\u00edte nehnute\u013enos\u0165 do obchodn\u00e9ho majetku, tak si m\u00f4\u017eete uplatni\u0165 do da\u0148ov\u00fdch v\u00fddavkov aj nasledovn\u00e9 v\u00fddavky:<\/p>\n<ul>\n<li><strong>v\u00fddavky na obstaranie nehnute\u013enosti v podobe odpisov,<\/strong><\/li>\n<li><strong>\u00faroky z \u00faveru alebo p\u00f4\u017ei\u010dky, pokia\u013e bola nehnute\u013enos\u0165 k\u00fapen\u00e1 na \u00faver alebo p\u00f4\u017ei\u010dku,<\/strong><\/li>\n<li><strong>opravy nehnute\u013enosti a technick\u00e9 zhodnotenie nehnute\u013enosti,<\/strong><\/li>\n<li><strong>v\u00fddavky na poistenie nehnute\u013enosti,<\/strong><\/li>\n<li><strong>da\u0148 z nehnute\u013enosti,<\/strong><\/li>\n<li><strong>v\u00fddavky na vybavenie nehnute\u013enosti.<\/strong><\/li>\n<\/ul>\n<p>Nehnute\u013enos\u0165 zarad\u00edte do obchodn\u00e9ho majetku jednoduch\u00fdm vyhl\u00e1sen\u00edm, \u017ee od dan\u00e9ho d\u00e1tumu sa nehnute\u013enos\u0165 zara\u010fuje do obchodn\u00e9ho majetku, vypo\u010d\u00edtate si odpisy, ktor\u00e9 si uplatn\u00edte v\u00a0da\u0148ov\u00fdch v\u00fddavkoch. Toto zaradenie nikam nezasielate, ale v\u00a0da\u0148ovom priznan\u00ed vypln\u00edte hodnotu nehnute\u013enosti na za\u010diatku a\u00a0na konci zda\u0148ovacieho obdobia v\u00a0tabu\u013eke \u010d.1a riadok 1.<\/p>\n<p>Je potrebn\u00e9 po\u010d\u00edta\u0165 s\u00a0t\u00fdm, \u017ee ak pred\u00e1te nehnute\u013enos\u0165 zaraden\u00fa do obchodn\u00e9ho majetku sk\u00f4r, ne\u017e 5 rokov od jej vyradenia z\u00a0obchodn\u00e9ho majetku, plat\u00edte da\u0148 z\u00a0pr\u00edjmu. Ak nehnute\u013enos\u0165 do obchodn\u00e9ho majetku nezarad\u00edte, a\u00a0vlastn\u00edte ju viac ne\u017e 5 rokov, da\u0148 nezaplat\u00edte.<\/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\/12363\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                U\u013eah\u010dite si pr\u00e1cu v\u010faka na\u0161im \u00fa\u010dtovn\u00fdm a da\u0148ov\u00fdm novink\u00e1m            <\/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 aj aktu\u00e1lne dianie zo sveta Money 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=\"T1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12363\">\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>M\u00e1te n\u00e1rok na da\u0148ov\u00fa \u00fa\u013eavu?<\/h2>\n<p>Pokia\u013e nem\u00e1te pr\u00edjmy z pr\u00edle\u017eitostn\u00fdch \u010dinnost\u00ed (\u00a7 8 ods. 1 p\u00edsm. a) z\u00e1kona o dani z pr\u00edjmov), m\u00f4\u017eete si uplatni\u0165 da\u0148ov\u00fa \u00fa\u013eavu 500\u20ac z\u00a0pr\u00edjmov. T\u00fato da\u0148ov\u00fa \u00fa\u013eavu si m\u00f4\u017eete uplatni\u0165 iba raz za dan\u00e9 zda\u0148ovacie obdobie. N\u00e1sledne mus\u00edte rovnak\u00fdm pomerom zn\u00ed\u017ei\u0165 aj skuto\u010dn\u00e9 v\u00fddavky. <em>Vysvetl\u00edme si to na pr\u00edklade<\/em>:<\/p>\n<p>Skuto\u010dn\u00e9 pr\u00edjmy z\u00a0pren\u00e1jmu: 5000\u20ac<\/p>\n<p>Skuto\u010dn\u00e9 v\u00fddavky z\u00a0pren\u00e1jmu: 2600\u20ac<\/p>\n<p>Oslobodenie od dane: 500\u20ac<\/p>\n<p>Skuto\u010dn\u00e9 v\u00fddavky po uplatnen\u00ed oslobodenia od pr\u00edjmu: 4500\u20ac (5000 \u2013 500)<\/p>\n<p>Pomer skuto\u010dn\u00fdch a\u00a0zn\u00ed\u017een\u00fdch pr\u00edjmov: 4500\/5000 = 0,9<\/p>\n<p>Skuto\u010dn\u00e9 v\u00fddavky po zn\u00ed\u017een\u00ed pomerom: 2600*0,9 = 2340\u20ac<\/p>\n<p>Z\u00e1klad dane z\u00a0pren\u00e1jmu: 4500\u20ac &#8211; 2340\u20ac = 2160\u20ac<\/p>\n<h2>Ako vypln\u00edte da\u0148ov\u00e9 priznanie?<\/h2>\n<p>V\u0161eobecne plat\u00ed, \u017ee da\u0148ov\u00e9 priznanie mus\u00edte poda\u0165, pokia\u013e va\u0161e zdanite\u013en\u00e9 pr\u00edjmy presiahli polovicu v\u00fd\u0161ky nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka. Pre pr\u00edjmy za rok 2024 je to suma 2 823,24\u20ac a pre pr\u00edjmy za rok 2025 je to suma 2 876,90\u20ac. Pokia\u013e ste zamestnanec, nem\u00e1te \u010fal\u0161\u00ed pr\u00edjem (autorsk\u00e9 zmluvy, \u017eivnos\u0165, v\u00fdhra a pod.) a z pren\u00e1jmu nedosiahnete pr\u00edjem viac ne\u017e 500\u20ac, nemus\u00edte da\u0148ov\u00e9 priznanie pod\u00e1va\u0165, nako\u013eko 500\u20ac si uplatn\u00edte ako da\u0148ov\u00fa \u00fa\u013eavu \u2013 oslobodenie pr\u00edjmu od dane a zamestn\u00e1vate\u013ea m\u00f4\u017eete po\u017eiada\u0165 o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane.<\/p>\n<p>Zdanite\u013en\u00e9 pr\u00edjmy z pren\u00e1jmu (po odpo\u010d\u00edtan\u00ed sumy oslobodenia 500 eur) sa uv\u00e1dzaj\u00fa v da\u0148ovom priznan\u00ed k dani z pr\u00edjmov fyzickej osoby typu B v VI. oddiele v tabu\u013eke \u010d. 1 v riadku 11 v st\u013apci 1. Da\u0148ov\u00e9 v\u00fddavky sa uv\u00e1dzaj\u00fa v st\u013apci 2. Nezabudnite vyplni\u0165 ani niektor\u00e9 \u00fadaje v tabu\u013eke \u010d. 1a. Da\u0148ov\u00e1 evidencia ani \u00fa\u010dtovn\u00e1 z\u00e1vierka, pokia\u013e sa da\u0148ovn\u00edk rozhodol pre vedenie jednoduch\u00e9ho alebo podvojn\u00e9ho \u00fa\u010dtovn\u00edctva, sa k da\u0148ov\u00e9mu priznaniu neprikladaj\u00fa.<\/p>\n<p><strong>Sadzba dane pre pr\u00edjmy z\u00a0pren\u00e1jmu nehnute\u013enosti je 19% <\/strong> z tej \u010dasti z\u00e1kladu dane, ktor\u00e1 nepresiahne 176,8-n\u00e1sobok sumy \u017eivotn\u00e9ho minima platn\u00e9ho k 1. janu\u00e1ru pr\u00edslu\u0161n\u00e9ho roka, pri\u010dom n\u00e1sledne sa z presahuj\u00facej \u010dasti z\u00e1kladu dane plat\u00ed u\u017e 25 % da\u0148 z pr\u00edjmov. Da\u0148ovn\u00edk neplat\u00ed z tohto pr\u00edjmu zdravotn\u00e9 ani soci\u00e1lne poistenie a <strong>nie je mo\u017en\u00e9 pri nich od z\u00e1kladu dane odpo\u010d\u00edta\u0165 nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane<\/strong> na da\u0148ovn\u00edka, na man\u017eelku ani v podobe pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Prenaj\u00edmate byt pre turistov?<\/h2>\n<p>M\u00e1te zariaden\u00fd byt pre kr\u00e1tkodob\u00e9 n\u00e1v\u0161tevy a\u00a0medzi n\u00e1v\u0161tevami upratujete, pr\u00edpadne poskytujete n\u00e1v\u0161tevn\u00edkom aj poste\u013en\u00fa bielize\u0148, \u010di in\u00e9 slu\u017eby? Pokia\u013e prenaj\u00edmate byt cez<strong> Airbnb <\/strong>a podobn\u00e9 servery, nejde o pren\u00e1jom, ale o\u00a0poskytovanie ubytovacej slu\u017eby. Je to podnikanie a\u00a0mali by ste ma\u0165 na t\u00fato \u010dinnos\u0165 \u017eivnostensk\u00fd list. V takom pr\u00edpade si budete m\u00f4c\u0165 uplatni\u0165 pau\u0161\u00e1lne v\u00fddavky 60%, maxim\u00e1lne 20\u00a0000\u20ac. Ak by ste prij\u00edmali platby v\u00a0hotovosti, m\u00e1te povinnos\u0165 evidova\u0165 tieto pr\u00edjmy v\u00a0e-kase.<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00daplne prvou povinnos\u0165ou prenaj\u00edmate\u013ea nehnute\u013enosti je evidencia na DI\u010c na da\u0148ovom \u00farade do konca mesiaca po uplynut\u00ed mesiaca, v\u00a0ktorom ste za\u010dali prenaj\u00edma\u0165 nehnute\u013enos\u0165. Ako prenaj\u00edmate\u013e &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12364,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[691,566,681,690],"class_list":["post-12363","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-byt","tag-dan","tag-navod","tag-prenajom"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12363","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=12363"}],"version-history":[{"count":4,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12363\/revisions"}],"predecessor-version":[{"id":16005,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12363\/revisions\/16005"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12364"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12363"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12363"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}