{"id":12514,"date":"2021-10-26T06:00:26","date_gmt":"2021-10-26T04:00:26","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/danova-uznatelnost-zostatkovej-ceny-hm\/"},"modified":"2023-06-26T11:03:54","modified_gmt":"2023-06-26T09:03:54","slug":"danova-uznatelnost-zostatkovej-ceny-hm","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/danova-uznatelnost-zostatkovej-ceny-hm\/","title":{"rendered":"Da\u0148ov\u00e1 uznate\u013enos\u0165 zostatkovej ceny HM"},"content":{"rendered":"<h2>Zostatkov\u00e1 cena<\/h2>\n<p>Aby sme sa mohli zaobera\u0165 da\u0148ovou uznate\u013enos\u0165ou zostatkovej ceny (\u010falej len \u201eZC\u201c), je potrebn\u00e9 \u0161pecifikova\u0165, \u010do sa pojmom zostatkovej ceny rozumie. Defin\u00edcia zostatkovej ceny je uveden\u00e1 v\u00a0z\u00e1kone o\u00a0dani z\u00a0pr\u00edjmov \u010d. 595\/2003 Z. z. (\u010falej \u201eZDP\u201c) v \u00a725 ods.3 \u00a0a je nasledovn\u00e1: Zostatkovou cenou na \u00fa\u010dely tohto z\u00e1kona je rozdiel medzi vstupnou cenou hmotn\u00e9ho majetku a nehmotn\u00e9ho majetku a celkovou v\u00fd\u0161kou odpisov z tohto majetku zahrnut\u00fdch do da\u0148ov\u00fdch v\u00fddavkov.<\/p>\n<h2>Da\u0148ov\u00e1 uznate\u013enos\u0165 zostatkov\u00fdch cien<\/h2>\n<p>Rozhoduj\u00facim faktorom pre ur\u010denie da\u0148ov\u00e9ho re\u017eimu ZC je d\u00f4vod vyradenia majetku.<\/p>\n<h3>Vyradenie majetku z\u00a0d\u00f4vodu predaja alebo likvid\u00e1cie<\/h3>\n<p>O\u00a0vyraden\u00ed majetku predajom hovor\u00ed \u00a719 ods. 3 p\u00edsm. 1\u00a0 ZDP, kedy je <strong>ZC<\/strong> vyraden\u00e9ho majetku <strong>da\u0148ov\u00fdm v\u00fddavkov v\u00a0plnej v\u00fd\u0161ke<\/strong>. Zostatkov\u00e1 cena pri vyraden\u00ed hmotn\u00e9ho majetku\u00a0 a nehmotn\u00e9ho majetku\u00a0 likvid\u00e1ciou\u00a0 je da\u0148ov\u00fdm v\u00fddavkom v plnej v\u00fd\u0161ke, pod\u013ea \u00a719 ods. 3 p\u00edsm. 2 ZDP.<\/p>\n<p><strong>V\u00fdnimkou<\/strong>\u00a0je \u00a0zostatkov\u00e1 cena pri predaji osobn\u00fdch automobilov zatrieden\u00fdch do k\u00f3du Klasifik\u00e1cie produktov (KP)\u00a0 29.10.2, motorov\u00fdch vozidiel na jazdu na snehu a podobn\u00fdch vozidiel s motorom zatrieden\u00fdch do k\u00f3du KP 29.10.52, rekrea\u010dn\u00fdch a \u0161portov\u00fdch \u010dlnov zatrieden\u00fdch do k\u00f3du KP 30.12, lod\u00ed a plavidiel zatrieden\u00fdch do k\u00f3du KP 30.11, lietadiel a kozmick\u00fdch lod\u00ed a podobn\u00fdch zariaden\u00ed zatrieden\u00fdch do k\u00f3du KP 30.3, motocyklov a ich modifik\u00e1ci\u00ed zatrieden\u00fdch do k\u00f3du KP 30.91, bicyklov a in\u00fdch kolesov\u00fdch vozidiel bez motora zatrieden\u00fdch do k\u00f3du KP 30.92.1 a budov a stavieb zaraden\u00fdch do odpisovej skupiny 6 okrem technick\u00e9ho zhodnotenia vykonan\u00e9ho n\u00e1jomcom na budove a stavbe zaradenej v tejto odpisovej skupine, ktor\u00e1 sa zahr\u0148uje <strong>do da\u0148ov\u00fdch v\u00fddavkov do v\u00fd\u0161ky pr\u00edjmov (v\u00fdnosov) z predaja zahrnut\u00fdch do z\u00e1kladu dane.<\/strong><\/p>\n<h3>Vyradenie darovan\u00edm<\/h3>\n<p>Zostatkov\u00e1 cena (ZC) je vstupnou cenou majetku, ak ide o\u00a0majetok:<\/p>\n<ul>\n<li>nadobudnut\u00fd od fyzickej osoby darom (ak ide o odpisovan\u00fd majetok, ktor\u00fd bol u darcu zahrnut\u00fd v obchodnom majetku a v pr\u00edpade jeho predaja u darcu\u00a0uskuto\u010dnen\u00e9ho v de\u0148 darovania by sa na\u0148 nevz\u0165ahovalo oslobodenie pod\u013ea \u00a7 9 z\u00e1kona o dani z pr\u00edjmov),<\/li>\n<li>nadobudnut\u00fd darom od pr\u00e1vnickej osoby, ak sa jedn\u00e1 o odpisovan\u00fd majetok<\/li>\n<\/ul>\n<p>Zostatkovou cenou <strong>je rozdiel medzi vstupnou cenou hmotn\u00e9ho majetku a celkovou v\u00fd\u0161kou odpisov z tohto majetku zahrnut\u00fdch do da\u0148ov\u00fdch v\u00fddavkov <\/strong>okrem zostatkovej ceny pod\u013ea \u00a7 28 ods. 2 p\u00edsm. b) z\u00e1kona, t. j. okrem zostatkovej ceny pou\u017eitej pri v\u00fdpo\u010dte zr\u00fdchlen\u00fdch odpisov v \u010fal\u0161\u00edch rokoch odpisovania majetku.<\/p>\n<p><u>Majetok, ktor\u00fd je plne odp\u00edsan\u00fd, \u010di\u017ee zostatkov\u00e1 cena majetku je 0 EUR:<\/u><\/p>\n<p>Vplyv na da\u0148ov\u00fa uznate\u013enos\u0165 \u2013 0 EUR, \u010di\u017ee \u017eiadny vplyv. Odpisy majetku (<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kniha-jazd-zrozumitelny-navod-aj-pre-zaciatocnikov\/\">obstar\u00e1vacia cena<\/a>) s\u00fa v plnej v\u00fd\u0161ke da\u0148ovo uznan\u00fdm v\u00fddavkom.<\/p>\n<p><u>Majetok, ktor\u00fd nie je e\u0161te odp\u00edsan\u00fd, da\u0148ov\u00e1 zostatkov\u00e1 cena je 2000,00 EUR:<\/u><\/p>\n<p>Vplyv na da\u0148ov\u00fa uznate\u013enos\u0165 \u2013 zostatkov\u00e1 cena 2000,00 EUR je pripo\u010d\u00edtate\u013enou polo\u017ekou k z\u00e1kladu dane z\u00a0pr\u00edjmov.<\/p>\n<h3>Vyradenie v\u00a0d\u00f4sledku \u0161kody<\/h3>\n<p>\u0160kodou sa rozumie fyzick\u00e9 znehodnotenie (po\u0161kodenie alebo zni\u010denie) majetku vo vlastn\u00edctve da\u0148ovn\u00edka, a\u00a0to z\u00a0objekt\u00edvnych aj subjekt\u00edvnych pr\u00ed\u010din, pokia\u013e je majetok v\u00a0d\u00f4sledku \u0161kody vyraden\u00fd.<\/p>\n<p>Ak sa vyra\u010fuje majetok z d\u00f4vodu \u0161kody, \u00a0je da\u0148ov\u00fdm v\u00fddavkom\u00a0 da\u0148ov\u00e1 zostatkov\u00e1 cena tohto majetku, <strong>av\u0161ak len do v\u00fd\u0161ky pr\u00edjmov z n\u00e1hrad zahr\u0148ovan\u00fdch do z\u00e1kladu dane<\/strong> vr\u00e1tane prijat\u00fdch \u00fahrad z predaja vyraden\u00e9ho majetku. V\u00fdnimkou je vyradenie majetku z d\u00f4vodu nezavinenej \u0161kody, sp\u00f4sobenej \u017eivelnou pohromou alebo\u00a0nezn\u00e1mym p\u00e1chate\u013eom (\u00a7 19 ods. 3 p\u00edsm. g) ZDP, kedy je zostatkov\u00e1 cena hmotn\u00e9ho a nehmotn\u00e9ho majetku uznan\u00fdm da\u0148ov\u00fdm v\u00fddavkom v plnej v\u00fd\u0161ke.<\/p>\n<p>Rozdiel medzi da\u0148ovou zostatkovou cenou a \u00fa\u010dtovnou zostatkovou cenou je pri zisten\u00ed z\u00e1kladu dane pod\u013ea charakteru polo\u017ekou zni\u017euj\u00facou alebo zvy\u0161uj\u00facou v\u00fdsledok hospod\u00e1renia.<\/p>\n<p><strong>a) \u0160koda<\/strong><\/p>\n<p>Zostatkov\u00e1 cena je da\u0148ovo uznate\u013en\u00fdm v\u00fddavkom len do v\u00fd\u0161ky prijat\u00fdch n\u00e1hrad, o\u00a0tom hovor\u00ed \u00a7 19 ods. 3 p\u00edsm. d) ZDP.<\/p>\n<p>Pr\u00edklad: Havarovan\u00fd automobil je z\u00a0d\u00f4vodu tot\u00e1lnej \u0161kody po dopravnej nehode vyraden\u00fd z \u00fa\u010dtovnej evidencie, odvezen\u00fd k zo\u0161rotovaniu a trvale je odhl\u00e1sen\u00fd z evidencie vozidiel. Automobil bol poisten\u00fd a pois\u0165ov\u0148a vyplatila\u00a0 n\u00e1hradu vo v\u00fd\u0161ke 10 000 \u20ac.\u00a0 Obstar\u00e1vacia cena automobilu bola 24 000 \u20ac a jeho da\u0148ov\u00e1 zostatkov\u00e1 cena 18 000 \u20ac. \u00da\u010dtovn\u00e1 zostatkov\u00e1 cena bola\u00a0 16 500 \u20ac.<\/p>\n<p>Rie\u0161enie: <strong><em>\u00a0<\/em><\/strong>Zostatkov\u00e1 cena ako da\u0148ov\u00fd v\u00fddavok je uznate\u013en\u00e1\u00a0 len do v\u00fd\u0161ky prijatej n\u00e1hrad, t. j. do v\u00fd\u0161ky 10 000 \u20ac. Spolo\u010dnos\u0165 pripo\u010d\u00edta k v\u00fdsledku hospod\u00e1renia rozdiel medzi da\u0148ovou zostatkovou cenou a\u00a0 n\u00e1hradou od pois\u0165ovne vo v\u00fd\u0161ke 8 000 \u20ac (18 000 \u2013 10 000 \u20ac). Rozdiel medzi da\u0148ovou zostatkovou cenou\u00a0 a \u00fa\u010dtovnou zostatkovou cenou vo v\u00fd\u0161ke 1 500 \u20ac (18 000 \u2013 16 500) bude polo\u017ekou zni\u017euj\u00facou\u00a0 v\u00fdsledok hospod\u00e1renia na riadku 290 da\u0148ov\u00e9ho priznania.<\/p>\n<p><strong>b) \u0160koda sp\u00f4soben\u00e1 \u017eivelnou pohromou<\/strong><\/p>\n<p>Ak je \u0161koda, na z\u00e1klade ktorej doch\u00e1dza k\u00a0vyradeniu hmotn\u00e9ho majetku, sp\u00f4soben\u00e1 \u017eivelnou pohromou, da\u0148ovo je mo\u017en\u00e9 uplatni\u0165 cel\u00fa v\u00fd\u0161ku ZC. Je vhodn\u00e9 ma\u0165 pos\u00fadenie mo\u017enosti alebo nemo\u017enosti opravy primeranou autoritou. Je potrebn\u00e9 podotkn\u00fa\u0165, \u017ee ZDP v \u00a719 ods. 3 p\u00edsm. g) vymenov\u00e1va, \u010do je pova\u017eovan\u00e9 na \u00fa\u010dely tohto z\u00e1kona za \u017eiveln\u00fa pohromu. Ide o:<\/p>\n<ul>\n<li>zemetrasenie,<\/li>\n<li>povode\u0148,<\/li>\n<li>krupobitie,<\/li>\n<li>lav\u00ednu,<\/li>\n<li>blesk.<\/li>\n<\/ul>\n<p>Pr\u00edklad: Povode\u0148\u00a0 zni\u010dila nepoisten\u00fd\u00a0 automobil. \u00da\u010dtovn\u00e1 zostatkov\u00e1 cena automobilu v \u010dase vzniku \u0161kody bola vo v\u00fd\u0161ke 7 000 \u20ac, da\u0148ov\u00e1 zostatkov\u00e1 cena vo v\u00fd\u0161ke 9 000 \u20ac.<\/p>\n<p>Rie\u0161enie: \u0160koda na aute bola zapr\u00ed\u010dinen\u00e1 \u017eivelnou pohromou, preto je\u00a0 da\u0148ov\u00e1 zostatkov\u00e1 cena\u00a0 da\u0148ov\u00fdm v\u00fddavkom v plnej v\u00fd\u0161ke (9 000 \u20ac)\u00a0 pod\u013ea \u00a7 19 ods. 3 p\u00edsm. g) z\u00e1kona o dani z pr\u00edjmov aj napriek tomu, \u017ee\u00a0 nebola poskytnut\u00e1 n\u00e1hrada od pois\u0165ovne (automobil nebol poisten\u00fd proti \u017eivelnej pohrome). Do v\u00fdsledku hospod\u00e1renia (\u00fa\u010det 549)\u00a0 je zahrnut\u00e1 \u00fa\u010dtovn\u00e1 zostatkov\u00e1 cena v sume 7 000 \u20ac, rozdiel medzi\u00a0 \u00fa\u010dtovnou zostatkovou cenou a da\u0148ovou zostatkovou cenou vo v\u00fd\u0161ke 2 000 \u20ac je pri zisten\u00ed z\u00e1kladu dane odpo\u010d\u00edtate\u013enou polo\u017ekou k\u00a0 v\u00fdsledku hospod\u00e1renia.<\/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\/12514\">\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\/12514\">\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><strong>c) \u0160koda sp\u00f4soben\u00e1 nezn\u00e1mym p\u00e1chate\u013eom<\/strong><\/p>\n<p>Pokia\u013e da\u0148ovn\u00edk dolo\u017e\u00ed potvrdenie od pol\u00edcie, \u017ee \u0161koda bola sp\u00f4soben\u00e1 nezn\u00e1mym p\u00e1chate\u013eom, \u017ee \u0161koda bola sp\u00f4soben\u00e1 nezn\u00e1mym p\u00e1chate\u013eom, <strong>je mo\u017en\u00e9 uplatni\u0165 cel\u00fa ZC<\/strong> do da\u0148ov\u00fdm n\u00e1kladov.<\/p>\n<p>Pr\u00edklad: Spolo\u010dnos\u0165 v janu\u00e1ri 2021\u00a0k\u00fapila osobn\u00fd automobil v obstar\u00e1vacej cene\u00a0 28 000 \u20ac. V j\u00fali 2021\u00a0do\u0161lo ku kr\u00e1de\u017ei automobilu.\u00a0 Pois\u0165ov\u0148a vyplatila v septembri 2021\u00a0n\u00e1hradu \u0161kody vo v\u00fd\u0161ke 23 000 \u20ac.\u00a0 Skuto\u010dnos\u0165, \u017ee p\u00e1chate\u013e je nezn\u00e1my, potvrdila\u00a0 pol\u00edcia do konca roka 2021. Da\u0148ov\u00e1 zostatkov\u00e1 cena automobilu\u00a0 v \u010dase vzniku \u0161kody bola\u00a0 vo v\u00fd\u0161ke 28 000\u20ac, \u00fa\u010dtovn\u00e1 zostatkov\u00e1 cena bola vo v\u00fd\u0161ke 24 500\u20ac.<\/p>\n<p>Rie\u0161enie: Preto\u017ee ide o \u0161kodu sp\u00f4soben\u00fa kr\u00e1de\u017eou, ktor\u00e1 bola nahl\u00e1sen\u00e1 pol\u00edcii a p\u00e1chate\u013e je nezn\u00e1my, da\u0148ov\u00e1 zostatkov\u00e1 cena automobilu 28 000\u20ac\u00a0 bude\u00a0\u00a0 pod\u013ea \u00a7 19 ods. 3 p\u00edsm. g) z\u00e1kona o dani z pr\u00edjmov da\u0148ov\u00fdm v\u00fddavkom v plnej v\u00fd\u0161ke, a to bez oh\u013eadu na v\u00fd\u0161ku poskytnutej n\u00e1hrady od pois\u0165ovne 23 000\u20ac. Spolo\u010dnos\u0165 zahrnie\u00a0 do da\u0148ov\u00fdch v\u00fddavkov \u0161kodu do v\u00fd\u0161ky da\u0148ovej zostatkovej ceny, t. j. sumu 5 000 \u20ac (28 000 \u2013 23 000) pri zisten\u00ed z\u00e1kladu dane\u00a0 odpo\u010d\u00edta\u00a0 od v\u00fdsledku hospod\u00e1renia.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zostatkov\u00e1 cena Aby sme sa mohli zaobera\u0165 da\u0148ovou uznate\u013enos\u0165ou zostatkovej ceny (\u010falej len \u201eZC\u201c), je potrebn\u00e9 \u0161pecifikova\u0165, \u010do sa pojmom zostatkovej ceny rozumie. Defin\u00edcia zostatkovej &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12515,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[626,628,627],"class_list":["post-12514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-danova-uznatelnost","tag-hm","tag-zostatkova-cena"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12514","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=12514"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12514\/revisions"}],"predecessor-version":[{"id":13357,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12514\/revisions\/13357"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12515"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}