{"id":12502,"date":"2021-10-12T06:00:30","date_gmt":"2021-10-12T04:00:30","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/sposoby-uplatnenia-vydajov-k-automobilu-pre-szco\/"},"modified":"2023-06-26T11:03:53","modified_gmt":"2023-06-26T09:03:53","slug":"sposoby-uplatnenia-vydajov-k-automobilu-pre-szco","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/sposoby-uplatnenia-vydajov-k-automobilu-pre-szco\/","title":{"rendered":"Sp\u00f4soby uplatnenia v\u00fddajov k automobilu pre SZ\u010cO"},"content":{"rendered":"<p>Pravidl\u00e1 pre ur\u010denie da\u0148ovo uznate\u013en\u00fdch v\u00fddavkov (n\u00e1kladov) spojen\u00fdch s\u00a0pou\u017e\u00edvan\u00edm motorov\u00fdch vozidiel stanovuje z\u00e1kon \u010d. 595\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov. V\u00a0\u010dl\u00e1nku si povieme o\u00a0jednotliv\u00fdch alternat\u00edvach uplatnenia t\u00fdchto v\u00fddavkov.<\/p>\n<p>Najd\u00f4le\u017eitej\u0161\u00edm krit\u00e9riom na pos\u00fadenie da\u0148ovej uznate\u013enosti v\u00fddavkov na motorov\u00e9 vozidlo, je forma jeho obstarania: k\u00fapa (vlastn\u00e9 prostriedky alebo \u00faver), finan\u010dn\u00fd leasing, operat\u00edvny leasing alebo pren\u00e1jom (v\u00fdpo\u017ei\u010dka).<\/p>\n<h3>Da\u0148 z\u00a0motorov\u00fdch vozidiel platia v\u0161etky vozidl\u00e1 pou\u017e\u00edvan\u00e9 na podnikanie a\u00a0evidovan\u00e9 v SR<\/h3>\n<p>Ka\u017ed\u00e1 fyzick\u00e1 osoba, ktor\u00e1 pou\u017e\u00edva auto evidovan\u00e9 v\u00a0SR, \u010di u\u017e zaraden\u00e9 alebo nezaraden\u00e9 do obchodn\u00e9ho majetku, na podnikanie alebo in\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165, je povinn\u00e1 zaplati\u0165 <a href=\"https:\/\/www.podnikajte.sk\/dan-z-motorovych-vozidiel\" target=\"_blank\" rel=\"noopener\">da\u0148 z\u00a0motorov\u00fdch vozidiel<\/a>. Da\u0148 z\u00a0motorov\u00fdch vozidiel, ktor\u00fa SZ\u010cO zaplat\u00ed je da\u0148ov\u00fdm v\u00fddavkom pod\u013ea \u00a7 19 ods. 3 p\u00edsm. j) z\u00e1kona \u010d. 595\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201eZDP\u201c). Da\u0148ov\u00e9 priznanie k\u00a0dani z\u00a0motorov\u00fdch vozidiel sa pod\u00e1va za uplynul\u00fd kalend\u00e1rny rok do 31. janu\u00e1ra nasleduj\u00faceho kalend\u00e1rneho roka (t. j. za rok 2021 do 31.1.2022) a\u00a0v\u00a0tomto term\u00edne aj da\u0148 z\u00a0motorov\u00fdch vozidiel zaplati\u0165.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-maksim-goncharenok-4824424.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-94554\" \/><\/p>\n<h2>Vlastn\u00e9 motorov\u00e9 vozidlo zaraden\u00e9 do obchodn\u00e9ho majetku<\/h2>\n<p>Vozidlo zraden\u00e9 do obchodn\u00e9ho majetku je vozidlo, ktor\u00e9 pou\u017e\u00edva SZ\u010cO na dosiahnutie, zabezpe\u010denie a\u00a0udr\u017eanie zdanite\u013en\u00fdch pr\u00edjmov, \u00fa\u010dtuje o\u00a0\u0148om v\u00a0\u00fa\u010dtovn\u00edctve alebo ho eviduje v\u00a0da\u0148ovej evidencii a\u00a0m\u00e1 ho vo svojom vlastn\u00edctve. Nerozhoduje, \u010di je auto k\u00fapen\u00e9 na rodn\u00e9 \u010d\u00edslo alebo I\u010cO, je ho mo\u017en\u00e9 zaradi\u0165 do obchodn\u00e9ho majetku.<\/p>\n<p>V\u00fddavky, ktor\u00e9 je mo\u017en\u00e9 uplatni\u0165 do da\u0148ov\u00fdch v\u00fddavkov:<\/p>\n<ul>\n<li>k\u00fapnu cenu auta vo forme odpisov,<\/li>\n<li>v\u00fddavky na pohonn\u00e9 l\u00e1tky,<\/li>\n<li>v\u00fddavky na opravu a\u00a0servis auta,<\/li>\n<li>v\u00fddavky na poistenie: povinn\u00e9 zmluvn\u00e9 poistenie, havarijn\u00e9 poistenie, GAP poistenie a\u00a0pod.<\/li>\n<li>da\u0148 z\u00a0motorov\u00fdch vozidiel,<\/li>\n<li>v\u00fddavky na technick\u00fa a\u00a0emisn\u00fa kontrolu,<\/li>\n<li>in\u00e9 v\u00fddavky s\u00favisiace s\u00a0autom, ako parkovn\u00e9, dia\u013eni\u010dn\u00e1 zn\u00e1mka, um\u00fdvanie auta a\u00a0pod.<\/li>\n<\/ul>\n<p>Pri v\u00fddavkoch na pohonn\u00e9 hmoty sa trochu zastav\u00edme. Da\u0148ov\u00e9 n\u00e1klady upravuje \u00a719 ods. 2 p\u00edsm. l).\u00a0 ZDP, ktor\u00fd hovor\u00ed o\u00a0troch sp\u00f4soboch uplat\u0148ovanie v\u00fddavkov na pohonn\u00e9 hmoty:<\/p>\n<ol>\n<li>uplatnenie v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky pod\u013ea cien platn\u00fdch v\u00a0\u010dase ich n\u00e1kupu a\u00a0pod\u013ea spotreby uvedenej v\u00a0osved\u010den\u00ed o\u00a0evidencii alebo v\u00a0technickom preukaze, alebo ak sa v\u00a0t\u00fdchto dokladoch spotreba neuv\u00e1dza, vych\u00e1dza sa z\u00a0dopl\u0148uj\u00facich \u00fadajov v\u00fdrobcu alebo predajcu a\u00a0tak\u00e1to spotreba sa zvy\u0161uje o\u00a020 % \u2013 v\u00a0tomto pr\u00edpade <strong>je potrebn\u00e9 vies\u0165 evidenciu j\u00e1zd, tzv. knihu j\u00e1zd<\/strong>,<\/li>\n<li>uplatnenie v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky <strong>na z\u00e1klade dokladov o\u00a0n\u00e1kupe<\/strong> pohonn\u00fdch l\u00e1tok, <strong>najviac do v\u00fd\u0161ky vyk\u00e1zanej z\u00a0pr\u00edstrojov satelitn\u00e9ho syst\u00e9mu<\/strong> sledovania prev\u00e1dzky vozidiel,<\/li>\n<li><strong>uplatnenie pau\u0161\u00e1lnych v\u00fddavkov<\/strong> na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky do v\u00fd\u0161ky 80 % z\u00a0celkov\u00e9ho preuk\u00e1zate\u013en\u00e9ho n\u00e1kupu pohonn\u00fdch l\u00e1tok za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie \u2013 v\u00a0tomto pr\u00edpade <strong>nie je potrebn\u00e9 vies\u0165 tzv. knihu j\u00e1zd<\/strong><\/li>\n<\/ol>\n<p>Ak je vozidlo obstaran\u00e9 <strong>cez finan\u010dn\u00fd leasing<\/strong>, je mo\u017en\u00e9 uplatni\u0165 si rovnak\u00e9 v\u00fddavky na motorov\u00e9 vozidlo ako pri obstaran\u00ed k\u00fapou. Takto obstaran\u00e9 vozidlo je mo\u017en\u00e9 zaradi\u0165 do obchodn\u00e9ho obchodu.<\/p>\n<h2>Vlastn\u00e9 motorov\u00e9 vozidlo nezaraden\u00e9 do\u00a0obchodn\u00e9ho majetku<\/h2>\n<p>V\u00a0situ\u00e1cii, kedy <strong>nie je<\/strong> vlastn\u00e9 motorov\u00e9 vozidlo <strong>zaraden\u00e9 do obchodn\u00e9ho majetku<\/strong>, si m\u00f4\u017ee SZ\u010cO uplatni\u0165 v\u00fddavky ako cestovn\u00e9 n\u00e1hrady, na ktor\u00e9 ma SZ\u010cO n\u00e1rok po\u010das pracovnej cesty, a\u00a0to pod\u013ea z\u00e1kona o\u00a0cestovn\u00fdch n\u00e1hrad\u00e1ch \u010d. 283\/2002 Z. z.:<\/p>\n<ul>\n<li>z\u00e1kladn\u00fa n\u00e1hradu na 1 km vo v\u00fd\u0161ke 0,193\u20ac\/km (osobn\u00e9 vozidlo)<\/li>\n<li>n\u00e1hrady za spotrebovan\u00e9 pohonn\u00e9 hmoty<\/li>\n<li>da\u0148 z\u00a0motorov\u00fdch vozidiel<\/li>\n<li>in\u00e9 v\u00fddavky s\u00favisiace s\u00a0v\u00fdkonom pracovnej cesty \u2013 parkovn\u00e9, dia\u013eni\u010dn\u00e1 zn\u00e1mka a\u00a0pod.<\/li>\n<\/ul>\n<p>V\u00fddavky na spotrebovan\u00e9 pohonn\u00e9 hmoty je mo\u017en\u00e9 vypo\u010d\u00edta\u0165 dvoma sp\u00f4sobmi, ale v\u017edy na z\u00e1klade dokladu o\u00a0k\u00fape pohonn\u00fdch hm\u00f4t:<\/p>\n<ol>\n<li>pod\u013ea cien platn\u00fdch v\u00a0\u010dase n\u00e1kupu alebo<\/li>\n<li>pau\u0161\u00e1lne do v\u00fd\u0161ky 50 % z\u00a0celkov\u00e9ho preuk\u00e1zan\u00e9ho n\u00e1kupu pohonn\u00fdch l\u00e1tok za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie primeran\u00e9ho po\u010dtu najazden\u00fdch kilometrov pod\u013ea stavu tachometra, av\u0161ak, ak zvol\u00ed tento sp\u00f4sob, nem\u00f4\u017ee si uplatni\u0165 z\u00e1kladn\u00fa n\u00e1hradu za 1 km<\/li>\n<\/ol>\n<p>Na podnikanie m\u00f4\u017ee SZ\u010cO pou\u017ei\u0165 aj vozidlo po\u017ei\u010dan\u00e9 alebo vypo\u017ei\u010dan\u00e9 od s\u00fakromnej osoby, ktor\u00e1 nepou\u017e\u00edva vozidlo na podnikate\u013esk\u00fa \u010dinnos\u0165.<\/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        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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\/12502\">\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>Cudzie motorov\u00e9 vozidlo<\/h2>\n<h3>1. N\u00e1jom<\/h3>\n<p><strong>Pri obstaran\u00ed vozidla na operat\u00edvny leasing<\/strong> je mo\u017en\u00e9 uplatni\u0165 si do da\u0148ov\u00fdch v\u00fddavkov len n\u00e1jomn\u00e9 za operat\u00edvny leasing, n\u00e1klady na pohonn\u00e9 hmoty, v\u00fddavky na dia\u013eni\u010dn\u00fa zn\u00e1mku a\u00a0in\u00e9 v\u00fddavky vypl\u00fdvaj\u00face zo zmluvy o\u00a0operat\u00edvnom leasingu.<\/p>\n<p>Pri operat\u00edvnom leasingu je potrebn\u00e9 uvedomi\u0165 si nasledovn\u00e9: SZ\u010cO nie je vlastn\u00edkom vozidla a\u00a0vozidlo nie je mo\u017en\u00e9 zaradi\u0165 do obchodn\u00e9ho majetku, n\u00e1jomn\u00e9 za vozidlo je da\u0148ov\u00fdm v\u00fddavkom a\u017e po zaplaten\u00ed, je potrebn\u00e9 si da\u0165 pozor na obstaranie vozidla formou operat\u00edvneho leasingu, ktor\u00e9ho vstupn\u00e1 cena je vy\u0161\u0161ia ne\u017e 48\u00a0000\u20ac.<\/p>\n<p>Ak nejde o\u00a0obstaranie vozidla na z\u00e1klade zmluvy o\u00a0operat\u00edvnom leasingu, ale ide o\u00a0\u0161tandardn\u00fa n\u00e1jomn\u00fa zmluvu, tento n\u00e1jom je spolu s\u00a0v\u00fddavkami na pohonn\u00e9 hmoty da\u0148ovo uznate\u013en\u00fdm v\u00fddavkom.<\/p>\n<h3>2. V\u00fdpo\u017ei\u010dka<\/h3>\n<p>V\u00fdpo\u017ei\u010dka je in\u00fd sp\u00f4sob obstarania vozidla. Je bezodplatn\u00e1 a\u00a0ide o\u00a0vypo\u017ei\u010danie a vr\u00e1tenie rovnakej vec sp\u00e4\u0165 majite\u013eovi v\u00a0dohodnutom \u010dase a\u00a0za dohodnut\u00fdch podmienok v\u00a0zmluve o\u00a0v\u00fdpo\u017ei\u010dke pod\u013ea Ob\u010dianskeho z\u00e1kona. Tak\u00e9to vozidlo nie je mo\u017en\u00e9 zaradi\u0165 do obchodn\u00e9ho majetku. Do da\u0148ov\u00fdch n\u00e1kladov je mo\u017en\u00e9 uplatni\u0165 len n\u00e1klady na pohonn\u00e9 hmoty, pr\u00edpadne na dia\u013eni\u010dn\u00fa zn\u00e1mky, parkovn\u00e9, da\u0148 z\u00a0motorov\u00fdch vozidiel a\u00a0pod. Nie je mo\u017en\u00e9 uplatni\u0165 do da\u0148ov\u00fdch v\u00fddavkov odpisy ani poistenie.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pravidl\u00e1 pre ur\u010denie da\u0148ovo uznate\u013en\u00fdch v\u00fddavkov (n\u00e1kladov) spojen\u00fdch s\u00a0pou\u017e\u00edvan\u00edm motorov\u00fdch vozidiel stanovuje z\u00e1kon \u010d. 595\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov. V\u00a0\u010dl\u00e1nku si povieme o\u00a0jednotliv\u00fdch alternat\u00edvach uplatnenia &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12503,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[634,399,633],"class_list":["post-12502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-automobil","tag-szco","tag-vydaje"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12502","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=12502"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12502\/revisions"}],"predecessor-version":[{"id":12504,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12502\/revisions\/12504"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12503"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}