{"id":12396,"date":"2025-03-04T19:06:39","date_gmt":"2025-03-04T18:06:39","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/kto-ma-povinnost-podat-danove-priznanie\/"},"modified":"2025-03-04T19:08:30","modified_gmt":"2025-03-04T18:08:30","slug":"kto-ma-povinnost-podat-danove-priznanie","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kto-ma-povinnost-podat-danove-priznanie\/","title":{"rendered":"Da\u0148ov\u00e9 priznanie a ro\u010dn\u00e9 z\u00fa\u010dtovanie dane: kto m\u00e1 povinnos\u0165 ho poda\u0165?"},"content":{"rendered":"<p>Po\u010fme si spolo\u010dne poveda\u0165, kedy vznik\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie (\u010falej len \u201eDP\u201c), a\u00a0kedy je mo\u017en\u00e9, aby si zamestnanci nechali vyhotovi\u0165 ro\u010dn\u00e9 z\u00fa\u010dtovanie dane u\u00a0zamestn\u00e1vate\u013ea.<\/p>\n<h2>Povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie<\/h2>\n<p>O povinnosti poda\u0165 da\u0148ov\u00e9 priznanie hovor\u00ed \u00a7 32 z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov. <strong>Kedy vznik\u00e1 povinnos\u0165 poda\u0165 DP<\/strong>:<\/p>\n<ul>\n<li>Da\u0148ov\u00e9 priznanie je povinn\u00fd poda\u0165 ka\u017ed\u00fd da\u0148ovn\u00edk, ktor\u00e9ho <strong>pr\u00edjmy presiahli sumu 50% sumy nezdanite\u013enej \u010diastky dane platnej v\u00a0danom zda\u0148ovacom obdob\u00ed<\/strong>. V\u00fd\u0161ka nezdanite\u013enej \u010diastky dane z\u00e1vis\u00ed od v\u00fd\u0161ky \u017eivotn\u00e9ho minima platn\u00e9ho v\u00a0danom zda\u0148ovacom obdob\u00ed. V\u00a0roku 2023 bola hranica na podanie da\u0148ov\u00e9ho priznania v\u00fd\u0161ka zdanite\u013en\u00fdch pr\u00edjmov nad 2 461,41 \u20ac. <strong>V\u00a0roku 2024 je t\u00e1to hranica na sume 2 823,24 \u20ac.<\/strong><\/li>\n<\/ul>\n<p>Okrem toho <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/slovnik-pojmov\/zakon-o-dani-z-prijmov\/\">z\u00e1kon o\u00a0dani z pr\u00edjmov<\/a> stanovuje <strong>povinnos\u0165 poda\u0165 DP<\/strong> v\u00a0t\u00fdchto pr\u00edpadoch:<\/p>\n<ul>\n<li>da\u0148ov\u00e9 priznanie je povinn\u00fd poda\u0165 aj ten da\u0148ovn\u00edk, ktor\u00fd nedosiahol zdanite\u013en\u00e9 pr\u00edjmy vo v\u00fd\u0161ke viac ne\u017e 50% zo sumy nezdanite\u013enej \u010diastky dane platnej v\u00a0danom zda\u0148ovacom obdob\u00ed, <strong>ale vykazuje da\u0148ov\u00fa stratu<\/strong>,<\/li>\n<li>fyzick\u00e1 osoba, ktorej zdanite\u013en\u00e9 pr\u00edjmy len pod\u013ea \u00a7 5 z\u00e1kona o dani z pr\u00edjmov, t. j. zo z\u00e1vislej \u010dinnosti (zo zamestnania), za rok 2024 presiahnu sumu 2 823,24 \u20ac, ak:\n<ul>\n<li>plyn\u00fa od zamestn\u00e1vate\u013ea, ktor\u00fd nie je platite\u013eom dane a ani zahrani\u010dn\u00fdm platite\u013eom dane pod\u013ea \u00a7 48 z\u00e1kona o dani z pr\u00edjmov,<\/li>\n<li>plyn\u00fa zo zdrojov v zahrani\u010d\u00ed (okrem pr\u00edpadov uveden\u00fdch v \u00a7 32 ods. 4 z\u00e1kona o dani z pr\u00edjmov, ako napr. pr\u00edjmy od zahrani\u010dn\u00e9ho zastupite\u013esk\u00e9ho \u00faradu, pr\u00edjmy zamestnanca Eur\u00f3pskej \u00fanie),<\/li>\n<li>nemo\u017eno z t\u00fdchto pr\u00edjmov zrazi\u0165 preddavok na da\u0148,<\/li>\n<li>nepo\u017eiadala zamestn\u00e1vate\u013ea, ktor\u00fd je platite\u013eom dane o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z pr\u00edjmov,<\/li>\n<li>po\u017eiadala zamestn\u00e1vate\u013ea, ktor\u00fd je platite\u013eom dane o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148, ale nepredlo\u017eila v ustanovenom term\u00edne (t. j. do 15. febru\u00e1ra) zamestn\u00e1vate\u013eovi potrebn\u00e9 doklady na vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane,<\/li>\n<\/ul>\n<\/li>\n<li>fyzick\u00e1 osoba, ktor\u00e1 poberala zdanite\u013en\u00e9 pr\u00edjmy pod\u013ea \u00a7 5 z\u00e1kona o dani z pr\u00edjmov, t. j. zo z\u00e1vislej \u010dinnosti (zo zamestnania), od viacer\u00fdch zamestn\u00e1vate\u013eov, pri\u010dom po\u017eiadala o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 jedn\u00e9ho z nich, ale nepredlo\u017eila mu potvrdenia o zdanite\u013en\u00fdch pr\u00edjmoch od v\u0161etk\u00fdch zamestn\u00e1vate\u013eov,<\/li>\n<li>fyzick\u00e1 osoba, ktorej zamestn\u00e1vate\u013e vykonal ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148, ale ktor\u00e1 je povinn\u00e1 zv\u00fd\u0161i\u0165 z\u00e1klad dane pod\u013ea \u00a7 11 ods. 11 z\u00e1kona o dani z pr\u00edjmov (t. j. ak bol fyzickej osobe vyplaten\u00fd pred\u010dasn\u00fd v\u00fdber z doplnkov\u00e9ho d\u00f4chodkov\u00e9ho sporenia a v predch\u00e1dzaj\u00facich zda\u0148ovac\u00edch obdobiach si uplatnila nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane, ktorou s\u00fa pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie),<\/li>\n<li>fyzick\u00e1 osoba, ktorej zamestn\u00e1vate\u013e vykonal ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148, ale okrem pr\u00edjmov zo z\u00e1vislej \u010dinnosti mala v danom roku aj in\u00e9 druhy zdanite\u013en\u00fdch pr\u00edjmov, a to pod\u013ea \u00a7 6 a\u017e \u00a7 8 z\u00e1kona o dani z pr\u00edjmov (napr. aj pr\u00edjem zo \u017eivnosti, pr\u00edjem z predaja nehnute\u013enosti, pr\u00edjem z predaja kryptomien a pod.),<\/li>\n<li>fyzick\u00e1 osoba, ktorej zamestn\u00e1vate\u013e vykonal ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148, ale okrem pr\u00edjmov zo z\u00e1vislej \u010dinnosti mala v danom roku aj pr\u00edjmy z podielov\u00fdch listov dosiahnut\u00fdch z ich vyplatenia (vr\u00e1tenia), z ktor\u00fdch sa da\u0148 vyber\u00e1 zr\u00e1\u017ekou a pri ktor\u00fdch sa rozhodla da\u0148 vyberan\u00fa zr\u00e1\u017ekou pova\u017eova\u0165 za preddavok na da\u0148.<\/li>\n<\/ul>\n<p>Okrem toho je potrebn\u00e9 poda\u0165 da\u0148ov\u00e9 priznanie V\u017dDY na v\u00fdzvu spr\u00e1vcu dane.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-91987\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/annie-spratt-dWYU3i-mqEo-unsplash.jpg\" alt=\"\" width=\"668\" height=\"446\" \/><\/p>\n<h2>Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane<\/h2>\n<p>O ro\u010dn\u00e9 z\u00fa\u010dtovanie dane po\u017eiada zamestnanec svojho zamestn\u00e1vate\u013ea, resp. ktor\u00e9hoko\u013evek svojho zamestn\u00e1vate\u013ea z predch\u00e1dzaj\u00faceho roka, pokia\u013e ich mal viac, a to za t\u00fdchto okolnost\u00ed:<\/p>\n<ul>\n<li>po\u010das zda\u0148ovacieho obdobia mal pr\u00edjmy len zo z\u00e1vislej \u010dinnosti pod\u013ea \u00a7 5 z\u00e1kona o dani z pr\u00edjmov od jedn\u00e9ho alebo od viacer\u00fdch zamestn\u00e1vate\u013eov,<\/li>\n<li>zamestnanec, ktor\u00fd nepoberal pr\u00edjmy, z ktor\u00fdch sa da\u0148 vyber\u00e1 zr\u00e1\u017ekou pod\u013ea \u00a7 43 z\u00e1kona o dani z pr\u00edjmov, pri ktor\u00fdch uplatnil postup pod\u013ea \u00a7 43 ods. 7 tohto z\u00e1kona [t. j. da\u0148 vyberan\u00fa zr\u00e1\u017ekou z pr\u00edjmov z podielov\u00fdch listov dosiahnut\u00fdch z ich vyplatenia (vr\u00e1tenia) sa nerozhodol pova\u017eova\u0165 za preddavok na da\u0148],<\/li>\n<li>zamestnanec, ktor\u00fd nie je povinn\u00fd zv\u00fd\u0161i\u0165 z\u00e1klad dane pod\u013ea \u00a7 11 ods. 11 z\u00e1kona o dani z pr\u00edjmov (t. j. z d\u00f4vodu, \u017ee mu bol vyplaten\u00fd pred\u010dasn\u00fd v\u00fdber z doplnkov\u00e9ho d\u00f4chodkov\u00e9ho sporenia a v predch\u00e1dzaj\u00facich zda\u0148ovac\u00edch obdobiach si uplatnil nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane, ktorou s\u00fa pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie),<\/li>\n<li>najnesk\u00f4r do 15. febru\u00e1ra po uplynut\u00ed zda\u0148ovacieho obdobia po\u017eiada p\u00edsomne (ak sa nedohodn\u00fa na doru\u010den\u00ed \u017eiadosti elektronick\u00fdmi prostriedkami) o vyhotovenie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane ktor\u00e9hoko\u013evek zamestn\u00e1vate\u013ea, ktor\u00fd mu v danom zda\u0148ovacom obdob\u00ed vypl\u00e1cal pr\u00edjem.<\/li>\n<\/ul>\n<p>Da\u0148ovn\u00edk po po\u017eiadan\u00ed o\u00a0vyhotovenie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane mus\u00ed najnesk\u00f4r do 15.2. po uplynut\u00ed zda\u0148ovacieho obdobia <strong>predlo\u017ei\u0165 aj v\u0161etky potrebn\u00e9 doklady<\/strong> na vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane. Ak tak neurob\u00ed, mus\u00ed si poda\u0165 s\u00e1m da\u0148ov\u00e9 priznanie.<\/p>\n<p>Zamestn\u00e1vate\u013e mus\u00ed vyhotovi\u0165 ro\u010dn\u00e9 z\u00fa\u010dtovanie dane najnesk\u00f4r do 31.3. Zamestnancovi je povinn\u00fd odovzda\u0165 potvrdenie o\u00a0ro\u010dnom z\u00fa\u010dtovan\u00ed dane do 30.4. Zamestn\u00e1vate\u013e je z\u00e1rove\u0148 povinn\u00fd vysporiada\u0165 preplatok z\u00a0ro\u010dn\u00e9ho z\u00fa\u010dtovania zamestnanca najnesk\u00f4r v\u00a0z\u00fa\u010dtovan\u00ed mzdy za mesiac apr\u00edl. Nedoplatok mus\u00ed vysporiada\u0165 vo\u010di zamestnancovi najnesk\u00f4r do konca roka.<\/p>\n<p>Ak zamestnanec o\u00a0ro\u010dn\u00e9 z\u00fa\u010dtovanie nepo\u017eiada, zamestn\u00e1vate\u013e mu mus\u00ed do 10.3. vystavi\u0165 potvrdenie o\u00a0zdanite\u013en\u00fdch pr\u00edjmoch, ktor\u00e9 uvedie zamestnanec do svojho da\u0148ov\u00e9ho priznania.<\/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\/12396\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte tipy pre za\u010d\u00ednaj\u00facich podnikate\u013eov            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a z\u00edskajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy pre za\u010diatok v\u00e1\u0161ho podnikania.                    <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=\"T3\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12396\">\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>Pr\u00edklad \u010d. 1<\/h3>\n<p>Zamestnanec pracoval u\u00a0dvoch zamestn\u00e1vate\u013eov po\u010das roka 2024 a\u00a0dosiahol zdanite\u013en\u00fd pr\u00edjem 15\u00a0000 \u20ac. Ke\u010f\u017ee potrebuje vysporiada\u0165 svoje da\u0148ov\u00e9 povinnosti za rok 2024, po\u017eiada prv\u00e9ho zamestn\u00e1vate\u013ea o\u00a0vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane a\u00a0do 17.2.2025 (15.2.2025 pripad\u00e1 na sobotu, tak\u017ee sa term\u00edn pos\u00fava na najbli\u017e\u0161\u00ed nasleduj\u00faci pracovn\u00fd de\u0148) mu predlo\u017e\u00ed potvrdenie o\u00a0zdanite\u013en\u00fdch pr\u00edjmoch od druh\u00e9ho zamestn\u00e1vate\u013ea.<\/p>\n<h3>Pr\u00edklad \u010d. 2<\/h3>\n<p>Da\u0148ovn\u00edk okrem pr\u00edjmov zo zamestnania vo v\u00fd\u0161ke 16\u00a0280 \u20ac dosiahol za rok 2024 aj pr\u00edjmy z podnikania\u00a0na z\u00e1klade \u017eivnostensk\u00e9ho\u00a0opr\u00e1vnenia vo v\u00fd\u0161ke\u00a08\u00a0000 \u20ac. Mus\u00ed da\u0148ovn\u00edk poda\u0165 \u00a0da\u0148ov\u00e9\u00a0 priznanie za rok 2024?<\/p>\n<p><em>Da\u0148ovn\u00edk je povinn\u00fd vyrovna\u0165 svoju da\u0148ov\u00fa povinnos\u0165 z dosiahnut\u00fdch pr\u00edjmov za rok 2024 osobne podan\u00edm da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov fyzickej osoby (typu B), a to \u00a0v lehote do\u00a031. marca\u00a02025 (pr\u00edpadne si lehotu na podanie da\u0148ov\u00e9ho priznania pred\u013a\u017ei ozn\u00e1men\u00edm da\u0148ov\u00e9mu \u00faradu).\u00a0 V\u00a0podanom da\u0148ovom priznan\u00ed za rok 2024 uvedie tak pr\u00edjmy zo zamestnania na z\u00e1klade potvrdenia o\u00a0zdanite\u013en\u00fdch pr\u00edjmoch od zamestn\u00e1vate\u013ea, ako aj pr\u00edjmy z podnikania.<\/em><\/p>\n<h3>Pr\u00edklad \u010d.3<\/h3>\n<p>Da\u0148ovn\u00edk, ktor\u00fd bol cel\u00fd rok 2024 zamestnan\u00fd u\u00a0jedn\u00e9ho zamestn\u00e1vate\u013ea, vyhral v reklamnej s\u00fa\u0165a\u017ei nepe\u0148a\u017en\u00fa v\u00fdhru vo v\u00fd\u0161ke 500 \u20ac. Pr\u00edjem zo z\u00e1vislej \u010dinnosti dosiahol vo v\u00fd\u0161ke\u00a012\u00a0123\u00a0\u20ac. M\u00e1 da\u0148ovn\u00edk povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie za rok 2024 alebo m\u00f4\u017ee po\u017eiada\u0165 zamestn\u00e1vate\u013ea o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania?<\/p>\n<p>Za zdanite\u013en\u00fd pr\u00edjem sa v tomto pr\u00edpade pova\u017euje okrem pr\u00edjmov zo z\u00e1vislej \u010dinnosti vo v\u00fd\u0161ke\u00a012\u00a0123 \u20ac\u00a0aj\u00a0nepe\u0148a\u017en\u00e1 v\u00fdhra v sume prevy\u0161uj\u00facej 350 \u20ac (do v\u00fd\u0161ky 350 \u20ac ide o osloboden\u00e9 pr\u00edjmy), teda suma <strong>150 \u20ac<\/strong>.<\/p>\n<p>Da\u0148ov\u00fa povinnos\u0165 z nepe\u0148a\u017enej v\u00fdhry\u00a0je povinn\u00fd da\u0148ovn\u00edk vyrovna\u0165 osobne podan\u00edm da\u0148ov\u00e9ho priznania. Ke\u010f\u017ee \u00fahrn zdanite\u013en\u00fdch pr\u00edjmov da\u0148ovn\u00edka za rok 2024 prev\u00fd\u0161i sumu\u00a0<strong>2 823,24 \u20ac<\/strong> a da\u0148ovn\u00edk\u00a0dosiahol\u00a0\u00a0okrem zdanite\u013en\u00fdch pr\u00edjmov zo z\u00e1vislej \u010dinnosti aj in\u00fd druh zdanite\u013en\u00fdch pr\u00edjmov (v\u00fdhry sa zara\u010fuj\u00fa medzi ostatn\u00e9 pr\u00edjmy pod\u013ea \u00a7 8 z\u00e1kona), da\u0148ovn\u00edk m\u00e1 <strong>povinnos\u0165 vyrovna\u0165 da\u0148ov\u00fa povinnos\u0165 zo svojich zdanite\u013en\u00fdch pr\u00edjmov podan\u00edm da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov fyzickej osoby typu B\u00a0za rok 2024.<\/strong> V podanom da\u0148ovom priznan\u00ed da\u0148ovn\u00edk okrem pr\u00edjmov zo z\u00e1vislej \u010dinnosti uvedie aj zdanite\u013en\u00e9\u00a0 pr\u00edjmy z nepe\u0148a\u017enej v\u00fdhry.<\/p>\n<h3>Pr\u00edklad \u010d. 4<\/h3>\n<p><em>Da\u0148ovn\u00edk dosiahne za rok 2024 pr\u00edjem z pren\u00e1jmu vo v\u00fd\u0161ke 450 \u20ac a pr\u00edjem zo z\u00e1vislej \u010dinnosti vo v\u00fd\u0161ke 3500 \u20ac. Ako vysporiada svoju da\u0148ov\u00fa povinnos\u0165?<\/em><\/p>\n<p><em>Da\u0148ovn\u00edk pod\u00e1va da\u0148ov\u00e9 priznanie k dani z pr\u00edjmov FO typ A, nako\u013eko pr\u00edjem z pren\u00e1jmu je do v\u00fd\u0161ky 500 \u20ac osloboden\u00fd a da\u0148ovn\u00edk teda dosiahol <\/em><strong>len zdanite\u013en\u00e9 pr\u00edjmy zo z\u00e1vislej \u010dinnosti<em>.<\/em><\/strong><em> Da\u0148ovn\u00edk sa m\u00f4\u017ee v tomto pr\u00edpade rozhodn\u00fa\u0165 po\u017eiada\u0165 zamestn\u00e1vate\u013ea o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane.<\/em><\/p>\n<h3>Pr\u00edklad \u010d. 5<\/h3>\n<p>D\u00f4chodca &#8211; poberate\u013e starobn\u00e9ho d\u00f4chodku pracoval v roku 2024 na dohodu o pracovnej \u010dinnosti, z ktorej mu plynul pr\u00edjem vo v\u00fd\u0161ke 1\u00a0900 \u20ac. In\u00e9 pr\u00edjmy nemal. <em>Ako vysporiada svoju da\u0148ov\u00fa povinnos\u0165?<\/em><\/p>\n<p>Da\u0148ovn\u00edk &#8211; d\u00f4chodca, ktor\u00e9ho pr\u00edjmy nepresiahnu sumu\u00a0<strong>2 823,24 \u20ac <\/strong>za zda\u0148ovacie obdobie roka 2024, pri\u010dom mu zamestn\u00e1vate\u013e zr\u00e1\u017eal z pr\u00edjmu preddavky na da\u0148 v zmysle \u00a7 35 z\u00e1kona o dani z pr\u00edjmov, nem\u00e1 povinnos\u0165 pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie za rok 2024. Je v\u0161ak pre neho <strong>v\u00fdhodn\u00e9 toto da\u0148ov\u00e9 priznanie poda\u0165<\/strong>, aby mu spr\u00e1vca dane na z\u00e1klade podan\u00e9ho da\u0148ov\u00e9ho priznania vr\u00e1til sumu zaplaten\u00fdch preddavkov na da\u0148, nako\u013eko mu <strong>nevznikla povinnos\u0165 plati\u0165 da\u0148 z pr\u00edjmov<\/strong> pod\u013ea \u00a7 46a z\u00e1kona o dani z pr\u00edjmov.<\/p>\n<p>Da\u0148ov\u00e9 priznanie m\u00f4\u017eete v Money S3 vystavi\u0165 v <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/uctovny-alebo-fakturacny-program-cim-sa-lisia-a-ktory-je-pre-vas-lepsi\/\">programe na da\u0148ov\u00e9 priznanie TaxEdit S3<\/a>.<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Po\u010fme si spolo\u010dne poveda\u0165, kedy vznik\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie (\u010falej len \u201eDP\u201c), a\u00a0kedy je mo\u017en\u00e9, aby si zamestnanci nechali vyhotovi\u0165 ro\u010dn\u00e9 z\u00fa\u010dtovanie dane u\u00a0zamestn\u00e1vate\u013ea. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12397,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[566,349,586],"class_list":["post-12396","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-dan","tag-danove-priznanie","tag-povinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12396","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=12396"}],"version-history":[{"count":5,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12396\/revisions"}],"predecessor-version":[{"id":15986,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12396\/revisions\/15986"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12397"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}