{"id":12496,"date":"2021-10-05T06:00:24","date_gmt":"2021-10-05T04:00:24","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/prijmy-z-kapitaloveho-fondu-z-prispevkov-vyplatene-spolocnikom-a-dane\/"},"modified":"2023-06-26T11:03:52","modified_gmt":"2023-06-26T09:03:52","slug":"prijmy-z-kapitaloveho-fondu-z-prispevkov-vyplatene-spolocnikom-a-dane","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/prijmy-z-kapitaloveho-fondu-z-prispevkov-vyplatene-spolocnikom-a-dane\/","title":{"rendered":"Pr\u00edjmy z kapit\u00e1lov\u00e9ho fondu z pr\u00edspevkov vyplaten\u00e9 spolo\u010dn\u00edkom a dane"},"content":{"rendered":"<p>S\u00fa\u010das\u0165ou vlastn\u00e9ho kapit\u00e1lu spolo\u010dnosti s\u00a0ru\u010den\u00edm obmedzen\u00fdm (\u010falej iba \u201espolo\u010dnos\u0165\u201c), s\u00fa zjednodu\u0161ene, okrem z\u00e1kladn\u00e9ho imania tie\u017e kapit\u00e1lov\u00e9 fondy a\u00a0naakumulovan\u00e9 v\u00fdsledky hospod\u00e1renia spolo\u010dnosti.<\/p>\n<p>Zlo\u017eenie a\u00a0\u0161trukt\u00fara vlastn\u00e9ho kapit\u00e1lu je modifikovan\u00e1 pr\u00e1vnymi predpismi a\u00a0spolo\u010denskou zmluvou. Z\u00e1kladnou pr\u00e1vnou \u00fapravou je <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/slovnik-pojmov\/obchodny-zakonnik\/\">Obchodn\u00fd z\u00e1konn\u00edk<\/a>, na ktor\u00fd nadv\u00e4zuj\u00fa \u00fa\u010dtovn\u00e9 predpisy.<\/p>\n<p>Ako bolo uveden\u00e9, nebudeme sa zaobera\u0165 tvorbou jednotliv\u00fdch polo\u017eiek vlastn\u00e9ho kapit\u00e1lu, ale naopak \u010derpan\u00edm, (v\u00fdplatou) jednej zo zlo\u017eiek vlastn\u00e9ho kapit\u00e1lu. Ide o\u00a0vr\u00e1tenie vkladu z\u00a0kapit\u00e1lov\u00e9ho fondu z\u00a0pr\u00edspevkov.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-karolina-grabowska-4475525.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-94544\" \/><\/p>\n<h2>Tvorba kapit\u00e1lov\u00e9ho fondu z\u00a0vkladov<\/h2>\n<p>Novela Obchodn\u00e9ho z\u00e1konn\u00edka s\u00a0\u00fa\u010dinnos\u0165ou od 1.1.2018 v \u00a7217a upravuje tvorbu kapit\u00e1lov\u00e9ho fondu z\u00a0pr\u00edspevkov a\u00a0nakladanie s\u00a0financiami z\u00a0tohto fondu. Pred touto novelou nebola t\u00e1to problematika jednozna\u010dne rie\u0161en\u00e1 v\u00a0\u017eiadnom z\u00e1kone.<\/p>\n<p>Spolo\u010dnos\u0165 m\u00f4\u017ee vytvori\u0165 kapit\u00e1lov\u00fd fond z pr\u00edspevkov spolo\u010dn\u00edkov. Vytvorenie kapit\u00e1lov\u00e9ho fondu z pr\u00edspevkov spolo\u010dn\u00edkov mus\u00ed by\u0165 upraven\u00e9 v zakladate\u013eskej zmluve alebo v stanov\u00e1ch. Ak ide o vytvorenie kapit\u00e1lov\u00e9ho fondu z pr\u00edspevkov akcion\u00e1rov pri vzniku spolo\u010dnosti, musia ho schv\u00e1li\u0165 zakladatelia. Ak ide o vytvorenie kapit\u00e1lov\u00e9ho fondu z pr\u00edspevkov spolo\u010dn\u00edkov za trvania spolo\u010dnosti, mus\u00ed ho schv\u00e1li\u0165 valn\u00e9 zhroma\u017edenie. Na splatenie pr\u00edspevku spolo\u010dn\u00edka do kapit\u00e1lov\u00e9ho fondu sa primerane pou\u017eij\u00fa ustanovenia o vkladoch a za kapit\u00e1lov\u00fd fond sa pova\u017euj\u00fa okamihom splatenia.<\/p>\n<p>Ak osobitn\u00fd predpis neustanovuje inak, splaten\u00fd kapit\u00e1lov\u00fd fond z pr\u00edspevkov mo\u017eno pou\u017ei\u0165 na prerozdelenie medzi spolo\u010dn\u00edkov alebo na zv\u00fd\u0161enie z\u00e1kladn\u00e9ho imania, ak tak ustanovuje zakladate\u013esk\u00e1 zmluva alebo stanovy, a to na z\u00e1klade rozhodnutia valn\u00e9ho zhroma\u017edenia. Kapit\u00e1lov\u00fd fond z pr\u00edspevkov nemo\u017eno pou\u017ei\u0165 na prerozdelenie medzi spolo\u010dn\u00edkov, ak je spolo\u010dnos\u0165 v kr\u00edze alebo ak by sa v d\u00f4sledku prerozdelenia kapit\u00e1lov\u00e9ho fondu z pr\u00edspevkov dostala do kr\u00edzy.<\/p>\n<p>Ak sa m\u00e1 splaten\u00fd kapit\u00e1lov\u00fd fond z pr\u00edspevkov pou\u017ei\u0165 na prerozdelenie medzi spolo\u010dn\u00edkov, najnesk\u00f4r 60 dn\u00ed vopred sa mus\u00ed zverejni\u0165 ozn\u00e1menie o v\u00fd\u0161ke jeho prerozdelenia.<\/p>\n<p>S\u00a0\u00fa\u010dinnos\u0165ou od 1.1.2018 sa pr\u00edjem fyzickej osoby dosiahnut\u00fd z\u00a0prerozdelenia finan\u010dn\u00fdch prostriedkov kapit\u00e1lov\u00e9ho fondu z\u00a0pr\u00edspevkov (\u00fa\u010det 413) sa zda\u0148uje pod\u013ea toho, \u010di ide o\u00a0pr\u00edjem prostriedkov z\u00a0ostatn\u00fdch kapit\u00e1lov\u00fdch fondov vytvoren\u00fdch do 31.12.2017 alebo ide o\u00a0pr\u00edjem z\u00a0prerozdelenia kapit\u00e1lov\u00e9ho fondu z\u00a0pr\u00edspevkov vytvoren\u00e9ho z\u00a0pr\u00edspevkov poskytnut\u00fdch po 1.1.2018.<\/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             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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\/12496\">\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\/12496\">\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<p>Ak ide o\u00a0vyplatenie prostriedkov z\u00a0kapit\u00e1lov\u00e9ho fondu tvoren\u00e9ho z\u00a0pr\u00edspevkov po 1.1.2018 ide o\u00a0pr\u00edjem fyzickej osoby pod\u013ea \u00a78 ods.1 s) z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov \u010d. 595\/2003 Z. z., ak sa nejedn\u00e1 o\u00a0pr\u00edjem pod\u013ea \u00a76. Ako da\u0148ov\u00fd v\u00fddavok je mo\u017en\u00e9 uplatni\u0165 sumu zaplaten\u00e9ho pr\u00edspevku danej fyzickej do kapit\u00e1lov\u00e9ho fondu z\u00a0pr\u00edspevkov. Suma splaten\u00e9ho pr\u00edspevku prevy\u0161uj\u00faca pr\u00edjem z\u00a0prerozdelenia kapit\u00e1lov\u00e9ho fondu z\u00a0pr\u00edspevkov v\u00a0tom zda\u0148ovacom obdob\u00ed, v\u00a0ktorom plynul tento pr\u00edjem sa uplatn\u00ed a\u017e do v\u00fd\u0161ky tohto pr\u00edjmu. Ak\u00a0 pr\u00edjem z\u00a0prerozdelenia kapit\u00e1lov\u00e9ho fondu z\u00a0pr\u00edspevkov plynie aj v\u00a0nasleduj\u00facom zda\u0148ovacom obdob\u00ed, postupuje sa rovnako a\u017e do celkovej v\u00fd\u0161ky splaten\u00e9ho pr\u00edspevku.<\/p>\n<p>Za rovnak\u00fd pr\u00edjem z\u00a0prerozdelenia kapit\u00e1lov\u00e9ho fondu z\u00a0pr\u00edspevku sa pova\u017euje aj pr\u00edjem plyn\u00faci zo zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania obchodnej spolo\u010dnosti v\u00a0\u010dasti, z\u00a0akej bolo predt\u00fdm zv\u00fd\u0161en\u00e9 zo splaten\u00fdch pr\u00edspevkov do kapit\u00e1lov\u00e9ho fondu z\u00a0pr\u00edspevkov.<\/p>\n<p>Spolo\u010dn\u00edk \u2013 fyzick\u00e1 osoba prizn\u00e1 vyplaten\u00fd pr\u00edjem z\u00a0prerozdelenia kapit\u00e1lov\u00e9ho fondu z\u00a0vkladov vo svojom da\u0148ovom priznan\u00ed k\u00a0dani z\u00a0pr\u00edjmov FO typ B. Z\u00a0t\u00fdchto pr\u00edjmov nie je mo\u017en\u00e9 uplatni\u0165 si nezdanite\u013en\u00fa \u010das\u0165 dane.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S\u00fa\u010das\u0165ou vlastn\u00e9ho kapit\u00e1lu spolo\u010dnosti s\u00a0ru\u010den\u00edm obmedzen\u00fdm (\u010falej iba \u201espolo\u010dnos\u0165\u201c), s\u00fa zjednodu\u0161ene, okrem z\u00e1kladn\u00e9ho imania tie\u017e kapit\u00e1lov\u00e9 fondy a\u00a0naakumulovan\u00e9 v\u00fdsledky hospod\u00e1renia spolo\u010dnosti. Zlo\u017eenie a\u00a0\u0161trukt\u00fara vlastn\u00e9ho kapit\u00e1lu &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12497,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[185,637,638],"class_list":["post-12496","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-dane","tag-kapitalovy-fond","tag-prijmy"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12496","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=12496"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12496\/revisions"}],"predecessor-version":[{"id":12498,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12496\/revisions\/12498"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12497"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}