{"id":12511,"date":"2021-10-21T06:00:05","date_gmt":"2021-10-21T04:00:05","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/danova-uznatelnost-urokov-z-poziciek\/"},"modified":"2023-06-26T11:03:54","modified_gmt":"2023-06-26T09:03:54","slug":"danova-uznatelnost-urokov-z-poziciek","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/danova-uznatelnost-urokov-z-poziciek\/","title":{"rendered":"Da\u0148ov\u00e1 uznate\u013enos\u0165 \u00farokov z p\u00f4\u017ei\u010diek"},"content":{"rendered":"<p>V\u00a0r\u00e1mci uz\u00e1vierkov\u00fdch oper\u00e1ci\u00ed a\u00a0n\u00e1slednej transform\u00e1cie \u00fa\u010dtovn\u00e9ho v\u00fdsledku hospod\u00e1renia do z\u00e1kladu dane z\u00a0pr\u00edjmov sa da\u0148ovn\u00edci nevyhn\u00fa \u2013 za podmienky, \u017ee s\u00fa\u010das\u0165ou cudz\u00edch zdrojov je p\u00f4\u017ei\u010dka \u2013 da\u0148ov\u00e9mu pos\u00fadeniu \u00farokov z\u00a0tejto p\u00f4\u017ei\u010dky.<\/p>\n<h2>S\u00fakromnopr\u00e1vna \u00faprava<\/h2>\n<p>Zmluva o p\u00f4\u017ei\u010dke predstavuje typ ob\u010dianskej zmluvy, ktor\u00e1 je upraven\u00e1 v ustanoveniach \u00a7 657 a \u00a7 658 Ob\u010dianskeho z\u00e1konn\u00edka. Uzatv\u00e1raj\u00fa ju dve fyzick\u00e9 osoby, ale taktie\u017e aj podnikatelia. Obchodn\u00fd z\u00e1konn\u00edk neupravuje zmluvu o p\u00f4\u017ei\u010dke. Aj podnikatelia uzatv\u00e1raj\u00fa medzi sebou zmluvu o\u00a0p\u00f4\u017ei\u010dke pod\u013ea Ob\u010dianskeho z\u00e1konn\u00edka.<\/p>\n<p>Zmluvn\u00e9 strany s\u00fa verite\u013e a\u00a0dl\u017en\u00edk. Predmetom zmluvy m\u00f4\u017ee by\u0165 ak\u00e1ko\u013evek vec, ale naj\u010dastej\u0161ie s\u00fa to peniaze. Zmluva o\u00a0p\u00f4\u017ei\u010dke sa vyzna\u010duje t\u00fdmito znakmi:<\/p>\n<ul>\n<li>Ozna\u010denie zmluvn\u00fdch str\u00e1n \u2013 identifik\u00e1cia kto po\u017ei\u010diava \u2013 verite\u013e, a\u00a0toho, v\u00a0prospech koho sa vec po\u017ei\u010diava \u2013 dl\u017en\u00edk<\/li>\n<li>U\u010denie predmetu zmluvy \u2013 je potrebn\u00e9 presne ozna\u010di\u0165 vec, ktor\u00e1 sa po\u017ei\u010diava<\/li>\n<li>Z\u00e1v\u00e4zok verite\u013ea prenecha\u0165 predmet p\u00f4\u017ei\u010dky dl\u017en\u00edkovi<\/li>\n<li>Z\u00e1v\u00e4zok dl\u017en\u00edka predmet p\u00f4\u017ei\u010dky vr\u00e1ti\u0165<\/li>\n<li>Doba splatnosti \u2013 ur\u010denie d\u0148a alebo in\u00e9ho term\u00ednu, do ktor\u00e9ho mus\u00ed dl\u017en\u00edk vr\u00e1ti\u0165 verite\u013eovi po\u017ei\u010dan\u00e9 veci<\/li>\n<li>\u00darok pro po\u017ei\u010dan\u00ed pe\u0148a\u017en\u00fdch prostriedkov, pr\u00edpadne namiesto \u00farokov vr\u00e1tenie v\u00e4\u010d\u0161ieho mno\u017estva vec\u00ed pri po\u017ei\u010dan\u00ed in\u00fdch vec\u00ed.<\/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\/pexels-karolina-grabowska-4968393.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-94572\" \/><\/p>\n<h2>\u00da\u010dtovn\u00edctvo<\/h2>\n<p>Z \u00fa\u010dtovn\u00e9ho h\u013eadiska m\u00f4\u017eu ma\u0165 \u00faroky <strong>dvojak\u00fa formu<\/strong>:<\/p>\n<ol>\n<li>pod\u013ea rozhodnutia \u00fa\u010dtovnej jednotky s\u00fa s\u00fa\u010das\u0165ou obstar\u00e1vacej ceny dlhodob\u00e9ho hmotn\u00e9ho \u010di nehmotn\u00e9ho majetku,<\/li>\n<li>nebo ako na n\u00e1klad \u2013 \u00fa\u010det 562.<\/li>\n<\/ol>\n<p>V\u00a0prvom pr\u00edpade sa tieto \u00faroky premietaj\u00fa do v\u00fdsledku hospod\u00e1renia prostredn\u00edctvom odpisov.<\/p>\n<p>V\u00a0druhom pr\u00edpade je nutn\u00e9 zachova\u0165 z\u00e1kladn\u00fd \u00fa\u010dtovn\u00fd princ\u00edp \u2013 \u00faroky musia by\u0165 za\u00fa\u010dtovan\u00e9 v\u00a0n\u00e1kladoch roku, ktor\u00e9ho sa t\u00fdkaj\u00fa, \u010di\u017ee ich \u010dasovo rozl\u00ed\u0161i\u0165 (\u00a75 \u010dasov\u00e9 rozl\u00ed\u0161enie n\u00e1kladov a\u00a0v\u00fdnosov pod\u013ea Postupov \u00fa\u010dtovania pre podnikate\u013eov \u00fa\u010dtuj\u00facich v\u00a0podvojnom \u00fa\u010dtovn\u00edctve). V\u00a0praxi sa niekedy dost\u00e1vame do situ\u00e1cie, \u017ee s\u00fa \u00faroky \u00fa\u010dtovan\u00e9 do n\u00e1kladov nie v\u00a0\u010dasovej s\u00favislosti s\u00a0dan\u00fdm \u00fa\u010dtovn\u00fdm obdob\u00edm, ale v\u00a0s\u00favislosti s\u00a0ich \u00fahradou, bez oh\u013eadu na to, ktor\u00e9ho obdobia sa t\u00fdkaj\u00fa.<\/p>\n<h2>Z\u00e1kon o daniach z pr\u00edjmov<\/h2>\n<p>Po spr\u00e1vnom za\u00fa\u010dtovaniu \u00farokov do n\u00e1kladov prich\u00e1dza testovanie \u00farokov z\u00a0poh\u013eadu z\u00e1kona o\u00a0daniach z\u00a0pr\u00edjmov (\u010falej iba \u201eZDP\u201c). Aby sa \u00faroky stali da\u0148ovo \u00fa\u010dinn\u00e9, in\u00fdmi slovami, aby zn\u00ed\u017eili z\u00e1klad dane z\u00a0pr\u00edjmov, musia by\u0165 podroben\u00e9 testu nieko\u013ek\u00fdmi ustanoveniami ZDP.<\/p>\n<h3>a) \u00a7 17 ods. 1<\/h3>\n<p>Z\u00e1kladnou podmienkou je aj to, \u017ee \u00farok bude da\u0148ovo uznan\u00fdm n\u00e1kladom, ak \u010derpanie p\u00f4\u017ei\u010dky preuk\u00e1zate\u013ene s\u00favis\u00ed s dosahovan\u00edm, zabezpe\u010den\u00edm a udr\u017ean\u00edm zdanite\u013en\u00fdch pr\u00edjmov da\u0148ovn\u00edka. Tak\u00fdto \u00farok je da\u0148ov\u00fdm v\u00fddavkom v tom zda\u0148ovacom obdob\u00ed, v ktorom sa o \u00faroku \u00fa\u010dtuje. To znamen\u00e1, \u017ee pre uznanie \u00faroku v da\u0148ov\u00fdch v\u00fddavkoch sa nevy\u017eaduje podmienka zaplatenia.<\/p>\n<h3>b) \u00a7 17 ods. 17<\/h3>\n<p>Na \u00faroky sa vz\u0165ahuje aj tento paragraf o\u00a0z\u00e1v\u00e4zkoch po splatnosti, ak by \u00faroky neboli v bud\u00facnosti zaplaten\u00e9 a\u00a0boli by po splatnosti viac ako 360 dn\u00ed, 720 dn\u00ed, at\u010f. je potrebn\u00e9 vykona\u0165 \u00a0\u00fapravu z\u00e1kladu dane (to znamen\u00e1 nav\u00fd\u0161i\u0165 z\u00e1klad dane o\u00a0sumu uveden\u00fa v\u00a0z\u00e1kone)<\/p>\n<h3>c) \u00a7 21a<\/h3>\n<p>Toto ustanovenie hovor\u00ed o\u00a0pravidl\u00e1ch n\u00edzkej kapitaliz\u00e1cii, kedy nie s\u00fa \u00faroky platen\u00e9 z \u00faverov a p\u00f4\u017ei\u010diek a s\u00favisiace n\u00e1klady na prijat\u00e9 \u00favery a\u00a0p\u00f4\u017ei\u010dky da\u0148ovo uznate\u013en\u00e9, ak je verite\u013e z\u00e1vislou osobou vo vz\u0165ahu k dl\u017en\u00edkovi, pri\u010dom do stavu \u00faverov a p\u00f4\u017ei\u010diek sa nezah\u0155\u0148aj\u00fa \u00favery a p\u00f4\u017ei\u010dky alebo ich \u010dasti, z ktor\u00fdch \u00faroky s\u00fa s\u00fa\u010das\u0165ou obstar\u00e1vacej ceny majetku pod\u013ea osobitn\u00e9ho predpisu, a to vo v\u00fd\u0161ke \u00farokov, ktor\u00e9 po\u010das zda\u0148ovacieho obdobia presahuj\u00fa 25 % hodnoty ukazovate\u013ea vypo\u010d\u00edtan\u00e9ho ako s\u00fa\u010det v\u00fdsledku hospod\u00e1renia pred zdanen\u00edm a v \u0148om zahrnut\u00fdch odpisov a n\u00e1kladov\u00fdch \u00farokov, tzv. ukazovate\u013e ozna\u010dovan\u00fd ako EBIDTA.<\/p>\n<p>Znamen\u00e1 to, \u017ee t\u00e1 \u010das\u0165 \u00farokov a s\u00favisiacich n\u00e1kladov na prijat\u00e9 \u00favery a p\u00f4\u017ei\u010dky od z\u00e1visl\u00fdch os\u00f4b, ktor\u00e1 po\u010das zda\u0148ovacieho obdobia presiahne 25 % hodnoty osobitn\u00e9ho ukazovate\u013ea, nie je uznan\u00fdm da\u0148ov\u00fdm v\u00fddavkom. N\u00e1kladmi s\u00favisiacimi s prijat\u00fdmi \u00favermi a p\u00f4\u017ei\u010dkami s\u00fa napr\u00edklad znaleck\u00e9 posudky, poplatky za bankov\u00e9 z\u00e1ruky, prov\u00edzie za sprostredkovanie p\u00f4\u017ei\u010dky, poplatky za pred\u010dasn\u00e9 splatenie \u00faveru.<\/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\/12511\">\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\/12511\">\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>Cel\u00fa problematiku da\u0148ovej uznate\u013enosti \u00farokov z\u00a0p\u00f4\u017ei\u010dky e\u0161te komplikuje situ\u00e1cia, ak je verite\u013e a\u00a0dl\u017en\u00edk tzv. z\u00e1visl\u00fdmi osobami. Komplik\u00e1cia nast\u00e1va pri stanoven\u00ed obvyklej v\u00fd\u0161ky \u00farokov.<\/p>\n<p>ZDP \u00a72 p\u00edsm. n) pova\u017euje za z\u00e1visl\u00e9 osoby:<\/p>\n<ul>\n<li>bl\u00edzka osoba,<\/li>\n<li>ekonomicky, person\u00e1lne alebo inak prepojen\u00e1 osoba alebo subjekt,<\/li>\n<li>osoba alebo subjekt, ktor\u00fd je na \u00fa\u010dely konsolid\u00e1cie s\u00fa\u010das\u0165ou konsolidovan\u00e9ho celku.<\/li>\n<\/ul>\n<p>Ekonomick\u00fdm alebo person\u00e1lnym prepojen\u00edm pod\u013ea \u00a7 2 p\u00edsm. o)\u00a0 ZDP sa rozumie \u00fa\u010das\u0165 osoby alebo vz\u00e1jomn\u00fd vz\u0165ah medzi osobami, ktor\u00e9 s\u00fa pod kontrolou alebo veden\u00edm tej istej osoby, alebo v ktor\u00fdch m\u00e1 t\u00e1to osoba priamy alebo nepriamy majetkov\u00fd podiel.<\/p>\n<p>Priamym majetkov\u00fdm podielom sa rozumie \u00fa\u010das\u0165 na majetku a kontrole viac ako 25 % na z\u00e1kladnom iman\u00ed alebo na hlasovac\u00edch pr\u00e1vach.<\/p>\n<p>Nepriamy majetkov\u00fd podiel na z\u00e1kladnom iman\u00ed alebo na hlasovac\u00edch pr\u00e1vach sa zist\u00ed s\u00fa\u010dinom priamych podielov, ktor\u00e9 s\u00fa vyjadren\u00e9 v percentu\u00e1lnej v\u00fd\u0161ke, a ten je n\u00e1sledne vyn\u00e1soben\u00fd stomi. Nepriamy odvoden\u00fd podiel na z\u00e1kladnom iman\u00ed alebo na hlasovac\u00edch pr\u00e1vach sa vypo\u010d\u00edta ako s\u00fa\u010det nepriamych podielov.<\/p>\n<p>Zahrani\u010dnou z\u00e1vislou osobou pod\u013ea \u00a7 2 p\u00edsm. r) z\u00e1kona o dani z pr\u00edjmov sa rozumie fyzick\u00e1 alebo pr\u00e1vnick\u00e1 osoba v tuzemsku, ktor\u00e1 je vz\u00e1jomne prepojen\u00e1 s fyzickou alebo pr\u00e1vnickou osobou v zahrani\u010d\u00ed.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0r\u00e1mci uz\u00e1vierkov\u00fdch oper\u00e1ci\u00ed a\u00a0n\u00e1slednej transform\u00e1cie \u00fa\u010dtovn\u00e9ho v\u00fdsledku hospod\u00e1renia do z\u00e1kladu dane z\u00a0pr\u00edjmov sa da\u0148ovn\u00edci nevyhn\u00fa \u2013 za podmienky, \u017ee s\u00fa\u010das\u0165ou cudz\u00edch zdrojov je p\u00f4\u017ei\u010dka \u2013 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12512,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[626,630,629],"class_list":["post-12511","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-danova-uznatelnost","tag-pozicky","tag-uroky"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12511","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=12511"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12511\/revisions"}],"predecessor-version":[{"id":12513,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12511\/revisions\/12513"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12512"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}