{"id":12414,"date":"2021-05-27T06:00:12","date_gmt":"2021-05-27T04:00:12","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/amortizacia-odpocitajte-si-z-dani-opotrebenie-vozidla\/"},"modified":"2023-06-26T11:03:37","modified_gmt":"2023-06-26T09:03:37","slug":"amortizacia-odpocitajte-si-z-dani-opotrebenie-vozidla","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/amortizacia-odpocitajte-si-z-dani-opotrebenie-vozidla\/","title":{"rendered":"Amortiz\u00e1cia. Odpo\u010d\u00edtajte si z dan\u00ed opotrebenie vozidla."},"content":{"rendered":"<h2>\u010co je to amortiz\u00e1cia<\/h2>\n<p>Amortiz\u00e1cia, \u010di\u017ee umorovanie, m\u00f4\u017eeme definova\u0165 ako postupn\u00e9 zni\u017eovanie hodnoty majetku za ur\u010dit\u00fd \u010das. Amortiz\u00e1cia hovor\u00ed o\u00a0miere opotrebenia majetku, a\u00a0to nielen fyzick\u00e9ho, ktor\u00e9 vznik\u00e1 pou\u017e\u00edvan\u00edm majetku, ale aj mor\u00e1lneho, ke\u010f\u017ee technick\u00fd pokrok v\u00a0danom odvetn\u00ed neust\u00e1le napreduje. <strong>Automobil teda str\u00e1ca hodnotu aj vtedy, ak nie je pou\u017e\u00edvan\u00e9<\/strong>.<\/p>\n<p>Pri uplat\u0148ovan\u00ed amortiz\u00e1cie vych\u00e1dzame z\u00a0dvoch situ\u00e1ci\u00ed:<\/p>\n<ul>\n<li>Automobil <strong>nevlo\u017e\u00edte do obchodn\u00e9ho majetku<\/strong> a uplat\u0148ujete si amortiz\u00e1ciu za ka\u017edou slu\u017eobn\u00fa jazdu sadzbou na 1 kilometer.<\/li>\n<li>Automobil <strong>vlo\u017e\u00edte do obchodn\u00e9ho majetku<\/strong>. Potom si n\u00e1klady na n\u00e1kup automobilu rozlo\u017e\u00edte postupne do nieko\u013ek\u00fdch rokov.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/daniel-salgado-ieS-DyVwphE-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-92535\" \/><\/p>\n<h2>Amortiz\u00e1cia vozidla, ktor\u00e9 nie je zaraden\u00e9 do obchodn\u00e9ho majetku<\/h2>\n<p>Amortiz\u00e1cia vozidla, ktor\u00e9 nie je vlo\u017een\u00e9 do obchodn\u00e9ho majetku firmy alebo \u017eivnosti a\u00a0ani nie je predmetom finan\u010dn\u00e9ho leasingu uplatnen\u00e9ho v\u00a0n\u00e1kladoch spolo\u010dnosti,\u00a0 sa uplat\u0148uje pomocou sadzby na 1 km, ktor\u00e1 je ur\u010den\u00e1 Ministerstvom pr\u00e1ce, soci\u00e1lnych vec\u00ed a\u00a0rodiny SR opatren\u00edm \u010d. 143\/2019 Z. z. o sum\u00e1ch z\u00e1kladnej n\u00e1hrady za pou\u017e\u00edvanie cestn\u00fdch motorov\u00fdch vozidiel pri pracovn\u00fdch cest\u00e1ch.<\/p>\n<p>Za pou\u017eitie vozidla nezraden\u00e9ho do obchodn\u00e9ho majetku na slu\u017eobnej ceste, \u010di\u017ee za \u00fa\u010delom podnikania, si m\u00f4\u017eete okrem spotrebovan\u00fdch pohonn\u00fdch hm\u00f4t uplatni\u0165 aj z\u00e1kladn\u00fa n\u00e1hradu za ka\u017ed\u00fd kilometer jazdy, a\u00a0to nasledovne:<\/p>\n<ul>\n<li>pre jednostopov\u00e9ho vozidlo (napr. motocyklu) alebo trojkolky je to suma <strong>0,053 \u20ac \/ km<\/strong>,<\/li>\n<li>pre osobn\u00e9 cestn\u00e9 motorov\u00e9 vozidla je to <strong>0,193 \u20ac \/ km<\/strong>.<\/li>\n<\/ul>\n<p>Za toto vozidlo mus\u00edte zaplati\u0165 da\u0148 z\u00a0motorov\u00fdch vozidiel, aj ke\u010f nie ste jeho majite\u013eom, nako\u013eko ste vozidlo pou\u017e\u00edvali na podnikanie, resp. slu\u017eobn\u00e9 \u00fa\u010dely. <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/dan-z-motoroveho-vozidla-kedy-ju-musite-platit-a-ako-sa-pocita\/\" target=\"_blank\" rel=\"noopener noreferrer\">Viac o\u00a0dani z\u00a0motorov\u00fdch vozidiel n\u00e1jdete v\u00a0\u010dl\u00e1nku Da\u0148 z\u00a0motorov\u00e9ho vozidla. Kedy ju mus\u00edte plati\u0165 a\u00a0ako sa po\u010d\u00edta?<\/a><\/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\/12414\">\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\/12414\">\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>Amortiz\u00e1cia vozidla, ktor\u00e9 je zaraden\u00e9 do obchodn\u00e9ho majetku<\/h2>\n<p>Vozidlo je z\u00a0h\u013eadiska <a href=\"https:\/\/moneyerp.com\/sk-sk\/uctovnictvo\">\u00fa\u010dtovn\u00edctva<\/a> dlhodob\u00fd hmotn\u00fd majetok, ktor\u00e9 je mo\u017en\u00e9 vlo\u017ei\u0165 do obchodn\u00e9ho majetku spolo\u010dnosti. Postupn\u00fdm odpisovan\u00edm \u2013 amortizovan\u00edm, sa zni\u017euje z\u00e1klad dane a\u00a0n\u00e1klady s\u00fa rozlo\u017een\u00e9 do viacer\u00fdch obdob\u00ed. Postupn\u00e9 uplat\u0148ovanie obstar\u00e1vacej ceny vozidla je zhrnut\u00e9 v\u00a0opr\u00e1vkach v\u00a0\u00fa\u010dtovn\u00edctve. N\u00e1kup vozidla tak nie je jednorazov\u00fdm n\u00e1kladom, ktor\u00fd v\u00a0plnej v\u00fd\u0161ke vstupnej ceny ovplyvn\u00ed z\u00e1klad dane.<\/p>\n<p>Ka\u017ed\u00fd hmotn\u00fd majetok, ktor\u00e9ho obstar\u00e1vacia cena je viac ne\u017e 1 700\u20ac a\u00a0doba pou\u017eite\u013enosti viac ne\u017e 1 rok, je odpisovan\u00fdm majetkom, okrem druhov majetku, ktor\u00e9 s\u00fa explicitne vymenovan\u00e9 v\u00a0z\u00e1kone o\u00a0dani z\u00a0pr\u00edjmov.<\/p>\n<p>Pre v\u00fdpo\u010det amortiz\u00e1cie potrebujete pozna\u0165 obstar\u00e1vaciu cenu a ro\u010dn\u00fa odpisovou sadzbu. Ta sa l\u00ed\u0161i pod\u013ea toho, do ktorej skupiny majetok spad\u00e1. Vozidl\u00e1 patri do skupiny 1 s\u00a0dobou odpisovania 4 roky, av\u0161ak elektromobily maj\u00fa od roku 2020 vytvoren\u00fa nov\u00fa odpisov\u00fa skupinu 0, kde sa odpisuje elektromobil 2 roky.<\/p>\n<p>Odpisova\u0165 vozidlo m\u00f4\u017eete rovnomerne (line\u00e1rne) po dobu 4 rokov. Zr\u00fdchlen\u00e9 odpisovanie je mo\u017en\u00e9 od roku 2015 v s\u00falade so z\u00e1konom \u010d. 595\/2003 o dani z pr\u00edjmov Z. z. pou\u017ei\u0165 iba pre majetok zaraden\u00fd do odpisovej skupiny \u010d. 2 a\u00a03 pod\u013ea uveden\u00e9ho z\u00e1kona. Pri zr\u00fdchlenom odpisovan\u00ed hmotn\u00e9ho majetku sa k jednotliv\u00fdm skupin\u00e1m prira\u010fuj\u00fa koeficienty pre zr\u00fdchlen\u00e9 odpisovanie.<\/p>\n<p><strong>Rovnomern\u00e9 <\/strong>odpisovanie vozidla.<\/p>\n<p><em>Pr\u00edklad rovnomern\u00e9ho odpisu automobilu s\u00a0obstar\u00e1vacou cenou 10\u00a0000\u20ac, obstaran\u00e9ho 1.1.2021, zaraden\u00e9 do 1.odpisovej skupiny, doba odpisovania 4 roky.<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>Rok<\/p>\n<\/td>\n<td>\n<p>Sadzba<\/p>\n<\/td>\n<td>\n<p>Odpis<\/p>\n<\/td>\n<td>\n<p>Zostatkov\u00e1 cena<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>1.rok<\/p>\n<\/td>\n<td>\n<p>25%<\/p>\n<\/td>\n<td>\n<p>2\u00a0500\u20ac<\/p>\n<\/td>\n<td>\n<p>7\u00a0500\u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. rok<\/p>\n<\/td>\n<td>\n<p>25%<\/p>\n<\/td>\n<td>\n<p>2\u00a0500\u20ac<\/p>\n<\/td>\n<td>\n<p>5\u00a0000\u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3. rok<\/p>\n<\/td>\n<td>\n<p>25%<\/p>\n<\/td>\n<td>\n<p>2\u00a0500\u20ac<\/p>\n<\/td>\n<td>\n<p>2\u00a0500\u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>4. rok<\/p>\n<\/td>\n<td>\n<p>25%<\/p>\n<\/td>\n<td>\n<p>2\u00a0500\u20ac<\/p>\n<\/td>\n<td>\n<p>0 \u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Je potrebn\u00e9 poznamena\u0165, \u017ee pozn\u00e1me \u00fa\u010dtovn\u00e9 a\u00a0da\u0148ov\u00e9 odpisy. Do n\u00e1kladov sa uplat\u0148uj\u00fa da\u0148ov\u00e9 odpisy, aj ke\u010f o\u00a0nich ne\u00fa\u010dtujete. Vypo\u010d\u00edta\u0165 <em>da\u0148ov\u00e9 odpisy a\u00a0urobi\u0165 odpisov\u00e9 pl\u00e1ny \u00fa\u010dtovn\u00fdch odpisov v\u00e1m pom\u00f4\u017ee <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd syst\u00e9m MoneyS3<\/a>.<\/em><\/p>\n<p>Viac o\u00a0rozdiele medzi da\u0148ov\u00fdmi a\u00a0\u00fa\u010dtovn\u00fdmi odpismi automobilu sa do\u010d\u00edtate v\u00a0\u010dl\u00e1nku N\u00e1kup firemn\u00e9ho auta: na \u010do si da\u0165 pozor pri da\u0148ov\u00fdch a \u00fa\u010dtovn\u00fdch odpisoch.\u00a0<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010co je to amortiz\u00e1cia Amortiz\u00e1cia, \u010di\u017ee umorovanie, m\u00f4\u017eeme definova\u0165 ako postupn\u00e9 zni\u017eovanie hodnoty majetku za ur\u010dit\u00fd \u010das. Amortiz\u00e1cia hovor\u00ed o\u00a0miere opotrebenia majetku, a\u00a0to nielen fyzick\u00e9ho, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12415,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[668,185,669,670],"class_list":["post-12414","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-amortizacia","tag-dane","tag-opotrebenie","tag-vozidlo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12414","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=12414"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12414\/revisions"}],"predecessor-version":[{"id":12416,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12414\/revisions\/12416"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12415"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}