{"id":12516,"date":"2021-10-28T06:00:54","date_gmt":"2021-10-28T04:00:54","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/obstaravacia-cena-hmotneho-majetku\/"},"modified":"2023-06-26T11:03:54","modified_gmt":"2023-06-26T09:03:54","slug":"obstaravacia-cena-hmotneho-majetku","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/obstaravacia-cena-hmotneho-majetku\/","title":{"rendered":"Obstar\u00e1vacia cena hmotn\u00e9ho majetku"},"content":{"rendered":"<p>Z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov \u010d. 595\/2003 Z. z. (\u010falej len \u201eZDP\u201c) vymedzuje ak\u00e9 majetkov\u00e9 hodnoty pova\u017euje za hmotn\u00fd majetok, ako sa tento hmotn\u00fd majetok odpisuje, ktor\u00fd majetok je z\u00a0odpisovania vyl\u00fa\u010den\u00fd, kto m\u00f4\u017ee majetok odpisova\u0165. Aby boli odpisy \u2013 mysl\u00edme da\u0148ov\u00e9 odpisy \u2013 spr\u00e1vne uplatnen\u00e9, mus\u00ed by\u0165 okrem in\u00e9ho spr\u00e1vne stanoven\u00e1 obstar\u00e1vacia cena.<\/p>\n<p><strong>Ak\u00e9 vstupn\u00e9 ceny pod\u013ea \u00a7 25 ZDP pozn\u00e1me:<\/strong><\/p>\n<ul>\n<li>obstar\u00e1vacia cena &#8211; cena, za ktor\u00fa sa majetok obstaral, a n\u00e1klady s\u00favisiace s jeho obstaran\u00edm (OC) ak ide o majetok nadobudnut\u00fd k\u00fapou alebo prevodom<\/li>\n<li>obstar\u00e1vacia cena u\u00a0majetku vyl\u00fa\u010den\u00e9ho\u00a0 z odpisovania\u00a0u darcu\u00a0pri vyraden\u00ed z d\u00f4vodov darovania<\/li>\n<li>obstar\u00e1vacia cena u\u00a0majetku vyl\u00fa\u010den\u00e9ho\u00a0 z odpisovania\u00a0zisten\u00e1 u darcu , ktor\u00fd je fyzickou osobou pri vyraden\u00ed z obchodn\u00e9ho majetku, ak bol zahrnut\u00fd u darcu v obchodnom majetku, pri\u010dom pri predaji v de\u0148 darovania by sa na\u0148 nevz\u0165ahovalo oslobodenie pod\u013ea \u00a79 z\u00e1kona o dani z pr\u00edjmov<\/li>\n<li>obstar\u00e1vacia cena, \u00a0ak ide o majetok nadobudnut\u00fd od fyzickej osoby darom, pri\u010dom ide o majetok, ktor\u00fd nebol u darcu zahrnut\u00fd v obchodnom majetku a v pr\u00edpade jeho predaja uskuto\u010dnen\u00e9ho v de\u0148 darovania, by sa na\u0148 vz\u0165ahovalo oslobodenie pod\u013ea \u00a7 9 z\u00e1kona o dani z pr\u00edjmov<\/li>\n<li>v\u0161eobecn\u00e1 cena pri hmotnom a nehmotnom majetku nadobudnutom deden\u00edm (cena stanoven\u00e1 v dedi\u010dskom konan\u00ed) a cena pod\u013ea osobitn\u00e9ho predpisu pri hmotnom majetku a nehmotnom majetku nadobudnutom darovan\u00edm (znaleck\u00fd posudok)<\/li>\n<li>v\u0161eobecn\u00e1 cena, ak ide o nehnute\u013en\u00fa kult\u00farnu pamiatku, ktor\u00e1 sa ur\u010d\u00ed\u00a0ako cena stavby zisten\u00e1 pod\u013ea Vyhl\u00e1\u0161ky MF SR \u010d. 465\/1991 Zb. o cen\u00e1ch stavieb, pozemkov &#8230; v znen\u00ed neskor\u0161\u00edch predpisov bez prihliadnutia na kateg\u00f3riu kult\u00farnej pamiatky, na jej historick\u00fa hodnotu a na cenu umeleck\u00fdch a umelecko-remeseln\u00edckych pr\u00e1c, ktor\u00e9 s\u00fa jej s\u00fa\u010das\u0165ou<\/li>\n<li>suma vo v\u00fd\u0161ke vlastn\u00fdch n\u00e1kladov<\/li>\n<li>suma vo v\u00fd\u0161ke poh\u013ead\u00e1vky, ktor\u00e1 je zabezpe\u010den\u00e1 prevodom vlastn\u00edckeho pr\u00e1va k hmotn\u00e9mu hnute\u013en\u00e9mu a nehnute\u013en\u00e9mu majetku, ktor\u00fd pri nezaplaten\u00ed poh\u013ead\u00e1vky\u00a0alebo jej \u010dasti prech\u00e1dza do vlastn\u00edctva verite\u013ea zn\u00ed\u017een\u00e1 o \u010diastku splaten\u00e9ho \u00faveru alebo p\u00f4\u017ei\u010dky<\/li>\n<li>zostatkov\u00e1\u00a0cena zisten\u00e1 u darcu, ktor\u00fd tento majetok vyradil z obchodn\u00e9ho majetku v d\u00f4sledku darovania, okrem majetku vyl\u00fa\u010den\u00e9ho z odpisovania<\/li>\n<li>zostatkov\u00e1\u00a0cena zisten\u00e1 u darcu, ktor\u00fd je fyzickou osobou, po vyraden\u00ed z obchodn\u00e9ho majetku, pri\u010dom v pr\u00edpade jeho predaja uskuto\u010dnen\u00e9ho v de\u0148 darovania, by sa na\u0148 nevz\u0165ahovalo oslobodenie pod\u013ea \u00a7 9 z\u00e1kona o dani z pr\u00edjmov, okrem majetku vyl\u00fa\u010den\u00e9ho z odpisovania.<\/li>\n<li>pri komponentnom odpisovan\u00ed obstar\u00e1vacia cena alebo cena ur\u010den\u00e1 pod\u013ea kvalifikovan\u00e9ho odhadu alebo posudkom znalca<\/li>\n<li>obstar\u00e1vacia cena, suma vo v\u00fd\u0161ke vlastn\u00fdch n\u00e1kladov alebo v\u0161eobecn\u00e1 cena pri predan\u00ed majetku z osobn\u00e9ho u\u017e\u00edvania FO do obchodn\u00e9ho majetku alebo u da\u0148ovn\u00edka nezriaden\u00e9ho na podnikanie\u00a0 pri za\u010dat\u00ed pou\u017e\u00edvania majetku na \u010dinnos\u0165, z ktorej pr\u00edjmy s\u00fa predmetom dane<\/li>\n<\/ul>\n<p>Pod\u013ea uveden\u00e9ho preh\u013eadu vid\u00edme, \u017ee vstupn\u00e1 cena je odvoden\u00e1 od sp\u00f4sobu obstarania hmotn\u00e9ho majetku. Obstar\u00e1vacia cena sa pou\u017eije v\u00a0pr\u00edpade, ak bol majetok obstaran\u00fd odplatne, tzn. k\u00fapou, pr\u00edpadne darovan\u00edm, ak by sa pri predaji u\u00a0darcu neuplatnilo oslobodenie pod\u013ea \u00a79 ZDP.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/gus-ruballo-h5QNclJUiA8-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-94581\" \/><\/p>\n<p><strong>Obstar\u00e1vacia cena (OC) <\/strong>je cena, za ktor\u00fa sa majetok obstaral vr\u00e1tane n\u00e1kladov s\u00favisiacich s obstaran\u00edm a v\u0161etky zn\u00ed\u017eenia tejto obstar\u00e1vacej ceny.\u00a0<strong>Obstar\u00e1vacia cena je vstupnou cenou hmotn\u00e9ho majetku, ak ide o majetok<\/strong><\/p>\n<ul>\n<li>nadobudnut\u00fd k\u00fapou alebo prevodom,<\/li>\n<li>nadobudnut\u00fd od fyzickej osoby darom (ak ide o majetok, ktor\u00fd nebol u darcu zahrnut\u00fd v obchodnom majetku a v pr\u00edpade jeho predaja uskuto\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, ktor\u00fd bol u darcu vyl\u00fa\u010den\u00fd z odpisovania\u00a0a vyraden\u00fd z d\u00f4vodu darovania,<\/li>\n<li>nadobudnut\u00fd od fyzickej osoby darom, ktor\u00fd bol u darcu zahrnut\u00fd v obchodnom majetku a vyl\u00fa\u010den\u00fd z odpisovania, pri\u010dom pri jeho predaji u darcu uskuto\u010dnenom v de\u0148 darovania by sa na\u0148 nevz\u0165ahovalo oslobodenie pod\u013ea \u00a7 9 z\u00e1kona o dani z pr\u00edjmov<\/li>\n<\/ul>\n<p>S\u00fa\u010das\u0165ou obstar\u00e1vacej ceny je aj DPH, ak<\/p>\n<ul>\n<li>nie je da\u0148ovn\u00edka platite\u013eom DPH<\/li>\n<li>je da\u0148ovn\u00edk platite\u013eom DPH a nem\u00f4\u017ee si DPH odpo\u010d\u00edta\u0165<\/li>\n<li>je da\u0148ovn\u00edk platite\u013eom DPH a uplat\u0148uje si n\u00e1rok na odpo\u010det DPH koeficientom, a to \u010das\u0165 neodpo\u010d\u00edtanej dane z pridanej hodnoty<\/li>\n<\/ul>\n<p>DPH nie je s\u00fa\u010das\u0165ou obstar\u00e1vacej ceny hmotn\u00e9ho majetku u da\u0148ovn\u00edka, ktor\u00fd obstar\u00e1va hmotn\u00fd majetok formou finan\u010dn\u00e9ho pren\u00e1jmu.<\/p>\n<p>S\u00fa\u010das\u0165ou obstar\u00e1vacej ceny s\u00fa aj v\u00fddavky na technick\u00e9 zhodnotenie hmotn\u00e9ho majetku, ktor\u00e9 v \u00fahrne za zda\u0148ovacie obdobie prevy\u0161uj\u00fa sumu 1 700 eur, alebo aj ak neprevy\u0161uj\u00fa t\u00fato sumu a da\u0148ovn\u00edk sa rozhodne ich pova\u017eova\u0165 za technick\u00e9 zhodnotenie.<\/p>\n<p>V\u00fddavky na technick\u00e9 zhodnotenie zvy\u0161uj\u00fa obstar\u00e1vaciu cenu hmotn\u00e9ho majetku<\/p>\n<ul>\n<li>pri pou\u017eit\u00ed rovnomern\u00e9ho sp\u00f4sobu odpisovania majetku,<\/li>\n<li>pri pou\u017eit\u00ed zr\u00fdchlen\u00e9ho sp\u00f4sobu odpisovan\u00ed majetku, ak technick\u00e9 zhodnotenie bolo vykonan\u00e9 v prvom roku odpisovania.<\/li>\n<\/ul>\n<p>Technick\u00e9 zhodnotenie zvy\u0161uje obstar\u00e1vaciu cenu v tom zda\u0148ovacom obdob\u00ed, v ktorom bolo dokon\u010den\u00e9 a zaraden\u00e9 do u\u017e\u00edvania.<\/p>\n<p><strong>Technick\u00e9 zhodnotenie<\/strong> je d\u00f4le\u017eit\u00e9 pos\u00fadi\u0165 v\u00a0r\u00f4znych situ\u00e1ci\u00e1ch, pod\u013ea ustanoven\u00ed n\u00e1jomn\u00fdch zml\u00fav. Ustanovenie \u00a717 ods. 20 a\u00a021 hovor\u00ed o\u00a0nepe\u0148a\u017enom pr\u00edjme prenaj\u00edmate\u013ea, ak neuhrad\u00ed technick\u00e9 zhodnotenie vyhotoven\u00e9 n\u00e1jomcom.<\/p>\n<p><u>\u010co je n\u00e1jomn\u00fd vz\u0165ah pre \u00fa\u010dely ZDP <\/u><\/p>\n<p>Defin\u00edcia n\u00e1jomn\u00e9ho vz\u0165ahu pre \u00fa\u010dely \u00fapravy z\u00e1kladu dane u prenaj\u00edmate\u013ea o nepe\u0148a\u017en\u00fd pr\u00edjem z titulu n\u00e1jomcom vykonan\u00e9ho technick\u00e9ho zhodnotenia a opr\u00e1v na prenajatom majetku bola od\u00a0 1.1.2015 spresnen\u00e1 o \u010fal\u0161ie n\u00e1jomn\u00e9 vz\u0165ahy, pri ktor\u00fdch doch\u00e1dza k u\u017e\u00edvaniu cudzej veci. Za n\u00e1jomn\u00fd vz\u0165ah sa pova\u017euje:<\/p>\n<ul>\n<li>n\u00e1jomn\u00fd vz\u0165ah uzatvoren\u00fd pod\u013ea \u00a7 664 a\u017e 669\u00a0 Ob\u010dianskeho z\u00e1konn\u00edka,<\/li>\n<li>n\u00e1jomn\u00fd vz\u0165ah na z\u00e1klade nepomenovanej zmluvy pod\u013ea \u00a7 51 Ob\u010dianskeho z\u00e1konn\u00edka,<\/li>\n<li>u\u017e\u00edvac\u00ed vz\u0165ah na z\u00e1klade vecn\u00e9ho bremena uzatvoren\u00fd pod\u013ea\u00a0 \u00a7151n a\u017e 151p Ob\u010dianskeho z\u00e1konn\u00edka,<\/li>\n<li>n\u00e1jomn\u00fd vz\u0165ah pod\u013ea \u00a7 6 z\u00e1kona\u00a0 \u010d.116\/1990 Zb. o n\u00e1jme a\u00a0 podn\u00e1jme nebytov\u00fdch priestorov v znen\u00ed neskor\u0161\u00edch predpisov (podn\u00e1jomn\u00fd vz\u0165ah) a\u00a0pod.<\/li>\n<\/ul>\n<p>Zdanite\u013en\u00fdm pr\u00edjmom prenaj\u00edmate\u013ea pod\u013ea \u00a717 ods. 20 a\u00a021, ktor\u00fd je vlastn\u00edkom prenajatej veci, je suma vo v\u00fd\u0161ke v\u00fddavkov vynalo\u017een\u00fdch n\u00e1jomcom na technick\u00e9 zhodnotenie a v\u00fddavky na opravy tejto veci nad r\u00e1mec povinnost\u00ed dohodnut\u00fdch v n\u00e1jomnej zmluve alebo inej zmluve, na z\u00e1klade ktorej doch\u00e1dza k u\u017e\u00edvaniu cudzej veci, av\u0161ak po predch\u00e1dzaj\u00facom p\u00edsomnom s\u00fahlase prenaj\u00edmate\u013ea, v zda\u0148ovacom obdob\u00ed, v\u00a0ktorom<\/p>\n<ul>\n<li>bolo technick\u00e9 zhodnotenie uveden\u00e9 do u\u017e\u00edvania, ak o hodnotu technick\u00e9ho zhodnotenia vlastn\u00edk zv\u00fd\u0161il vstupn\u00fa (zostatkov\u00fa) cenu tohto majetku,<\/li>\n<li>do\u0161lo k skon\u010deniu n\u00e1jmu, pri\u010dom nepe\u0148a\u017en\u00fd pr\u00edjem sa ur\u010d\u00ed vo v\u00fd\u0161ke zostatkovej ceny, ktor\u00fa by malo technick\u00e9 zhodnotenie\u00a0 pri pou\u017eit\u00ed rovnomern\u00e9ho sp\u00f4sobu odpisovania,<\/li>\n<li>boli opravy tejto veci vykonan\u00e9.<\/li>\n<\/ul>\n<link rel=\"stylesheet\" 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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\/12516\">\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>Pr\u00edklad \u010d.1:<\/strong> Zv\u00fd\u0161enie vstupnej ceny u prenaj\u00edmate\u013ea po vykonan\u00ed TZ n\u00e1jomcom<br \/> N\u00e1jomca mal prenajat\u00e9 priestory na dobu 5 rokov. N\u00e1jomca s p\u00edsomn\u00fdm s\u00fahlasom prenaj\u00edmate\u013ea vykonal v r. 2020\u00a0stavebn\u00e9 \u00fapravy v hodnote 20 000 \u20ac a o v\u00fd\u0161ku technick\u00e9ho zhodnotenia v roku jeho vykonania zv\u00fd\u0161il prenaj\u00edmate\u013e vstupn\u00fa (zostatkov\u00fa) cenu predmetu n\u00e1jmu. Ako bude postupova\u0165 prenaj\u00edmate\u013e pri zdanen\u00ed ?<\/p>\n<p>Rie\u0161enie: Ak prenaj\u00edmate\u013e po zaraden\u00ed TZ\u00a0 vykonan\u00e9ho a uhraden\u00e9ho n\u00e1jomcom zv\u00fd\u0161i\u00a0 vstupn\u00fa cenu predmetu n\u00e1jmu, v roku jeho zaradenia do u\u017e\u00edvania \u2013 v r. 2020\u00a0ide o jeho nepe\u0148a\u017en\u00fd pr\u00edjem, ktor\u00fd je predmetom zdanenia a uv\u00e1dza sa na riadku 110 tla\u010diva da\u0148ov\u00e9ho priznania pr\u00e1vnick\u00fdch os\u00f4b. Do n\u00e1kladov dostane prenaj\u00edmate\u013e zv\u00fd\u0161en\u00fa vstupn\u00fa cenu predmetu n\u00e1jmu prostredn\u00edctvom odpisov.<\/p>\n<p><strong>Pr\u00edklad \u010d. 2:<\/strong> Bezplatn\u00e9 odovzdanie TZ vykonan\u00e9 n\u00e1jomcom na prenajatom majetku pri ukon\u010den\u00ed n\u00e1jomn\u00e9ho vz\u0165ahu<\/p>\n<p>V r. 2020\u00a0bola ukon\u010den\u00e1\u00a0 n\u00e1jomn\u00e1 zmluva administrat\u00edvnej budovy medzi prenaj\u00edmate\u013eom a n\u00e1jomcom.\u00a0 N\u00e1jomca vykonal v r.2016\u00a0 na budove TZ. Odpisoval ho s p\u00edsomn\u00fdm s\u00fahlasom prenaj\u00edmate\u013ea.\u00a0 Pri ukon\u010den\u00ed n\u00e1jomnej zmluvy v r. 2020\u00a0majetok vo v\u00fd\u0161ke da\u0148ovej zostatkovej ceny n\u00e1jomca odovzdal\u00a0 prenaj\u00edmate\u013eovi bezodplatne. Uplatn\u00ed prenaj\u00edmate\u013e ustanovenie \u00a7 17 ods. 20 a 21 z\u00e1kona o dani z pr\u00edjmov?<\/p>\n<p>Rie\u0161enie: TZ vykonan\u00e9 na prenajatom majetku m\u00f4\u017ee n\u00e1jomca odpisova\u0165 do da\u0148ov\u00fdch v\u00fddavkov len po\u010das doby pren\u00e1jmu. V pr\u00edpade, \u017ee pri ukon\u010den\u00ed n\u00e1jomn\u00e9ho vz\u0165ahu n\u00e1jomca neuviedol prenajat\u00e9 priestory do p\u00f4vodn\u00e9ho stavu, ani sa s prenaj\u00edmate\u013eom nedohodol na odk\u00fapen\u00ed zostatkovej ceny TZ, a\u00a0 toto \u00a0bolo\u00a0 bezplatne odovzdan\u00e1 prenaj\u00edmate\u013eovi, ide o nepe\u0148a\u017en\u00fd pr\u00edjem prenaj\u00edmate\u013ea\u00a0 v roku ukon\u010denia n\u00e1jomnej zmluvy. N\u00e1jomca zostatkov\u00fa cenu TZ nezahrnie do da\u0148ov\u00fdch v\u00fddavkov.<\/p>\n<p>Z\u00a0vy\u0161\u0161ie uveden\u00fdch modifik\u00e1ci\u00ed je zrejm\u00e9, \u017ee pre spr\u00e1vne stanovenie PC je vhodn\u00e9 by\u0165 ve\u013emi ostra\u017eit\u00fd v\u00a0situ\u00e1ci\u00e1ch, kedy bol obstar\u00e1van\u00fd majetok technicky zhodnocovan\u00fd a\u00a0bol predmetom n\u00e1jomnej zmluvy. Pri fyzick\u00fdch osob\u00e1ch je \u010falej d\u00f4le\u017eit\u00e9 sledova\u0165 d\u00e1tum obstarania majetku.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov \u010d. 595\/2003 Z. z. (\u010falej len \u201eZDP\u201c) vymedzuje ak\u00e9 majetkov\u00e9 hodnoty pova\u017euje za hmotn\u00fd majetok, ako sa tento hmotn\u00fd majetok odpisuje, ktor\u00fd &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12517,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[624,623],"class_list":["post-12516","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-hmotny-majetok","tag-obstaravacia-cena"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12516","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=12516"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12516\/revisions"}],"predecessor-version":[{"id":12518,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12516\/revisions\/12518"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12517"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}