{"id":12492,"date":"2021-09-30T06:00:00","date_gmt":"2021-09-30T04:00:00","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/prenajimate-byt-zistite-ako-spravne-platit-dane-a-ake-hrozia-pokuty\/"},"modified":"2023-06-26T11:03:51","modified_gmt":"2023-06-26T09:03:51","slug":"prenajimate-byt-zistite-ako-spravne-platit-dane-a-ake-hrozia-pokuty","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/prenajimate-byt-zistite-ako-spravne-platit-dane-a-ake-hrozia-pokuty\/","title":{"rendered":"Prenaj\u00edmate byt? Zistite, ako spr\u00e1vne plati\u0165 dane a ak\u00e9 hrozia pokuty"},"content":{"rendered":"<p>V\u00fdhodou prenaj\u00edmania bytu je, \u017ee tieto pr\u00edjmy nepodliehaj\u00fa odvodom na soci\u00e1lne a\u00a0zdravotn\u00e9 poistenie a\u00a0nepotrebujete na to \u017eivnostensk\u00e9 opr\u00e1vnenie, v\u0161ak ste povinn\u00fd sa registrova\u0165 na da\u0148ovom \u00farade z\u00a0titulu pren\u00e1jmu nehnute\u013enosti, a\u00a0to do konca mesiaca nasleduj\u00faceho po mesiaci, v ktorom na \u00fazem\u00ed SR prenajme fyzick\u00e1 osoba nehnute\u013enos\u0165.<\/p>\n<p>Ak m\u00e1te pr\u00edjem z\u00a0pren\u00e1jmu vo v\u00fd\u0161ke viac ne\u017e polovica nezdanite\u013enej \u010dasti z\u00e1kladu dane, ktor\u00fd sa men\u00ed v\u00a0z\u00e1vislosti od v\u00fd\u0161ky \u017eivotn\u00e9ho minima (pre rok 2021 je v\u00fd\u0161ka nezdanite\u013enej \u010dasti z\u00e1kladu dane 4511,43\u20ac), m\u00e1te povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie. Pr\u00edjem z\u00a0pren\u00e1jmu patr\u00ed medzi zdanite\u013en\u00e9 pr\u00edjmy. \u010ci\u017ee pre rok 2011 je to hranica zdanite\u013en\u00fdch pr\u00edjmov vo v\u00fd\u0161ke 2\u00a0255,72\u20ac. Z\u00a0t\u00fdchto pr\u00edjmov z\u00a0pren\u00e1jmu si m\u00f4\u017eete odpo\u010d\u00edta\u0165 500\u20ac, ktor\u00e9 sa nezda\u0148uj\u00fa. Rovnak\u00fdm pomerom ako ste zn\u00ed\u017eili pr\u00edjmy, zn\u00ed\u017eite ak v\u00fddavky.<\/p>\n<p>Pr\u00edjmy z\u00a0pren\u00e1jmu sa zda\u0148uj\u00fa pod\u013ea \u00a76 ods.3 z\u00e1kona \u010d. 595\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov (\u010falej len \u201eZDP\u201c) a\u00a0nie je mo\u017en\u00e9 z\u00a0nich odpo\u010d\u00edta\u0165 nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane. Tie\u017e nie je mo\u017en\u00e9 vyk\u00e1za\u0165 z\u00a0t\u00fdchto pr\u00edjmov stratu. Sadzba dane z\u00a0pr\u00edjmov z\u00a0pren\u00e1jmu je 19%, pr\u00edpadne 25% z\u00a0tej \u010dasti z\u00e1kladu dane, ktor\u00e1 presiahne sumu 37\u00a0163,36\u20ac.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/alberto-castillo-q-mx4mSkK9zeo-unsplash.jpg\" alt=\"\" width=\"668\" height=\"425\" class=\"aligncenter size-single-post-thumb wp-image-94132\" \/><\/p>\n<h2>Ak\u00e9 v\u00fddavky si m\u00f4\u017eete uplatni\u0165?<\/h2>\n<p>Od pr\u00edjmov z\u00a0pren\u00e1jmu m\u00f4\u017eete odpo\u010d\u00edta\u0165 v\u00fddavky. V\u00a0akej v\u00fd\u0161ke a\u00a0ak\u00e9 v\u00fddavky m\u00f4\u017eete odpo\u010d\u00edta\u0165 z\u00e1vis\u00ed od toho, \u010di m\u00e1te prenaj\u00edman\u00fa nehnute\u013enos\u0165 zaraden\u00fa alebo nezaraden\u00fa do obchodn\u00e9ho majetku, a\u00a0to aj vtedy, ak nem\u00e1te \u017eivnostensk\u00e9 opr\u00e1vnenie.<\/p>\n<p>Na zistenie z\u00e1kladu dane\/\u010diastkov\u00e9ho z\u00e1kladu dane z\u00a0pren\u00e1jmu m\u00f4\u017eete vies\u0165 da\u0148ov\u00fa evidenciu pod\u013ea \u00a76 ods. 11 alebo jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo alebo podvojn\u00e9 \u00fa\u010dtovn\u00edctvo.<\/p>\n<p>Ak m\u00e1te prenaj\u00edman\u00fa <strong>nehnute\u013enos\u0165 zaraden\u00fa do obchodn\u00e9ho majetku<\/strong>, potom si m\u00f4\u017eete uplatni\u0165 nasledovn\u00e9 v\u00fddavky:<\/p>\n<ul>\n<li>v\u00fddavky na obstaranie prenaj\u00edmanej nehnute\u013enosti (formou odpisov),<\/li>\n<li>v\u00fddavky na jej technick\u00e9 zhodnotenie (ustanoven\u00fdm sp\u00f4sobom),<\/li>\n<li>v\u00fddavky na riadnu prev\u00e1dzku nehnute\u013enosti, ako s\u00fa napr. v\u00fddavky na energie vr\u00e1tane v\u00fddavkov na ostatn\u00e9 slu\u017eby<\/li>\n<li>v\u00fddavky na jej opravy a udr\u017eiavanie a<\/li>\n<li>in\u00e9 s\u00favisiace v\u00fddavky spojen\u00e9 s pou\u017e\u00edvan\u00edm prenaj\u00edmanej nehnute\u013enosti, ako napr. v\u00fddavky t\u00fdkaj\u00face sa \u00fahrad vlastn\u00edka bytu a nebytov\u00fdch priestorov v dome do fondu prev\u00e1dzky, \u00fadr\u017eby a opr\u00e1v, <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/dan-z-nehnutelnosti-a-dan-z-prijmov-z-prevodu-nehnutelnosti\/\">da\u0148 z\u00a0nehnute\u013enost\u00ed<\/a>, \u00faroky z \u00faverov a p\u00f4\u017ei\u010diek, ktor\u00e9 ste si zobrali na n\u00e1kup prenaj\u00edmanej nehnute\u013enosti, poistenie prenaj\u00edmanej nehnute\u013enosti<\/li>\n<\/ul>\n<p>Ak <strong>nem\u00e1te prenaj\u00edman\u00fa<\/strong> <strong>nehnute\u013enos\u0165 zaraden\u00fa do obchodn\u00e9ho majetku<\/strong>, potom si m\u00f4\u017eete uplatni\u0165 nasledovn\u00e9 v\u00fddavky:<\/p>\n<ul>\n<li>v\u00fddavky na riadnu prev\u00e1dzku nehnute\u013enosti, ako s\u00fa napr. v\u00fddavky na energie vr\u00e1tane v\u00fddavkov na ostatn\u00e9 slu\u017eby<\/li>\n<\/ul>\n<p>Pri pr\u00edjme z pren\u00e1jmu nehnute\u013enosti energiami sa 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>Ostatn\u00fdmi slu\u017ebami 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<\/ul>\n<h2>\u010co ak prenaj\u00edmate byt na z\u00e1klade \u017eivnostensk\u00e9ho opr\u00e1vnenia<\/h2>\n<p>\u017divnostensk\u00e9 opr\u00e1vnenie potrebuje na pren\u00e1jom nehnute\u013enosti t\u00e1 fyzick\u00e1 osoba, ktor\u00e1 bude okrem pren\u00e1jmu nehnute\u013enosti poskytova\u0165 aj in\u00e9 slu\u017eby, napr. ak bude poskytova\u0165 ubytovanie, \u010di stravovanie hotelov\u00e9ho, \u010di motelov\u00e9ho typu. P\u00f4jde teda o\u00a0vykon\u00e1vanie be\u017enej podnikate\u013eskej \u010dinnosti.<\/p>\n<p>V\u00a0tomto pr\u00edpade budete uplat\u0148ova\u0165 pri svojej podnikate\u013eskej \u010dinnosti bu\u010f pau\u0161\u00e1lne v\u00fddavky alebo skuto\u010dn\u00e9 v\u00fddavky a\u00a0zdan\u00edte pr\u00edjmy pod\u013ea \u00a76 ods.1. Z\u00a0t\u00fdchto pr\u00edjmov si m\u00f4\u017eete uplatni\u0165 nezdanite\u013en\u00fa \u010das\u0165 dane z\u00a0pr\u00edjmov, ale tieto pr\u00edjmy podliehaj\u00fa odvodom po soci\u00e1lnej a\u00a0zdravotnej pois\u0165ovne.<\/p>\n<p>Z\u00a0t\u00fdchto pr\u00edjmov je mo\u017en\u00e9 vyk\u00e1za\u0165 da\u0148ov\u00fa stratu. Ak pr\u00edjmy za zda\u0148ovan\u00e9 obdobie neprevy\u0161uj\u00fa 100\u00a0000\u20ac, sadzba dane je 15%, ak pr\u00edjmy prevy\u0161uj\u00fa 100\u00a0000\u20ac, sadzba dane je 19%, pr\u00edpadne 25% z\u00a0tej \u010dasti z\u00e1kladu dane, ktor\u00e1 presiahne sumu 37\u00a0163,36\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\/12492\">\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\/12492\">\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>Ak\u00e9 hrozia pri prenaj\u00edman\u00ed pokuty?<\/h2>\n<p>Pokia\u013e nezaplat\u00edte da\u0148 pr\u00edjmu v\u00a0term\u00edne, vznikne dlh a\u00a0okrem samotnej dane plat\u00edte \u00faroky z\u00a0ome\u0161kania.<\/p>\n<p>Okrem toho hrozia nasledovn\u00e9 pokuty:<\/p>\n<ul>\n<li>pri nesplnen\u00ed registra\u010dn\u00fa povinnos\u0165 v ustanovenej lehote hroz\u00ed mu pokuta od 60 \u20ac a\u017e do 20 000 \u20ac.<\/li>\n<li>nepodanie da\u0148ov\u00e9ho priznania v ustanovenej lehote \u2013 pokuta od 30 \u20ac a\u017e do 16 000 \u20ac.<\/li>\n<li>pokuta, ak je v da\u0148ovom priznan\u00ed alebo dodato\u010dnom da\u0148ovom priznan\u00ed uveden\u00e1 da\u0148, ktor\u00e1 je ni\u017e\u0161ia ako da\u0148, ktor\u00fa mal v da\u0148ovom priznan\u00ed uvies\u0165.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00fdhodou prenaj\u00edmania bytu je, \u017ee tieto pr\u00edjmy nepodliehaj\u00fa odvodom na soci\u00e1lne a\u00a0zdravotn\u00e9 poistenie a\u00a0nepotrebujete na to \u017eivnostensk\u00e9 opr\u00e1vnenie, v\u0161ak ste povinn\u00fd sa registrova\u0165 na da\u0148ovom &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12493,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[185,641,640],"class_list":["post-12492","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-dane","tag-pokuty","tag-prenajom-bytu"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12492","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=12492"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12492\/revisions"}],"predecessor-version":[{"id":12494,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12492\/revisions\/12494"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12493"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}