{"id":12643,"date":"2022-06-30T15:04:02","date_gmt":"2022-06-30T13:04:02","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/zdanenie-predaja-vozidla-szco-vyuzivaneho-aj-na-sukromne-ucely-z-pohladu-zakona-o-dani-z-prijmu\/"},"modified":"2023-06-26T11:04:19","modified_gmt":"2023-06-26T09:04:19","slug":"zdanenie-predaja-vozidla-szco-vyuzivaneho-aj-na-sukromne-ucely-z-pohladu-zakona-o-dani-z-prijmu","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/zdanenie-predaja-vozidla-szco-vyuzivaneho-aj-na-sukromne-ucely-z-pohladu-zakona-o-dani-z-prijmu\/","title":{"rendered":"Zdanenie predaja vozidla SZ\u010cO vyu\u017e\u00edvan\u00e9ho aj na s\u00fakromn\u00e9 \u00fa\u010dely z poh\u013eadu z\u00e1kona o dani z pr\u00edjmu"},"content":{"rendered":"<p>Pri zdanen\u00ed pr\u00edjmu z\u00a0predaja vozidla mus\u00edme sk\u00fama\u0165 nielen to, \u010di je alebo bolo dan\u00e9 vozidlo v\u00a0obchodnom majetku, ale tie\u017e to, \u010di bolo vyu\u017e\u00edvane iba na podnikanie alebo aj na s\u00fakromn\u00e9 \u00fa\u010dely.<\/p>\n<p>Pre n\u00e1zornos\u0165 si sk\u00faman\u00fa problematiku rozdel\u00edme do jednotliv\u00fdch et\u00e1p \u201e\u017eivota\u201c automobilu. Zjednodu\u0161ene ide o\u00a0tieto \u201e\u017eivotn\u00e9\u201c etapy:<\/p>\n<ul>\n<li>obstaranie auta,<\/li>\n<li>u\u017e\u00edvanie vozidla a<\/li>\n<li>vyradenie auta z\u00a0d\u00f4vodu jeho predaje.<\/li>\n<\/ul>\n<h2>Obstaranie auta do podnikanie<\/h2>\n<h3>K\u00fapa auta \u2013 ak\u00e1 je hranica vstupnej ceny<\/h3>\n<p>V\u00a0praxi je naj\u010dastej\u0161\u00edm sp\u00f4sobom obstarania vozidla jeho n\u00e1kup. Do obchodn\u00e9ho majetku sa zara\u010fuje vozidlo, ktor\u00e9ho obstar\u00e1vacia cena je vy\u0161\u0161ia ne\u017e 1\u00a0700\u20ac a\u00a0doba pou\u017e\u00edvania viac ako jeden rok. V\u00a0takom pr\u00edpade je vozidlo zaraden\u00e9 do 1. odpisovej skupiny,\u00a0 bude sa odpisova\u0165 4 roky.<\/p>\n<p>V\u00a0pr\u00edpade, \u017ee fyzick\u00e1 osoba &#8211; podnikate\u013e vystupuje pod \u0161tat\u00fatom mikroda\u0148ovn\u00edka, m\u00f4\u017ee vyu\u017ei\u0165 <strong>zv\u00fdhodnenie pri odpisovan\u00ed majetku<\/strong>. Mikroda\u0148ovn\u00edk si m\u00f4\u017ee ur\u010di\u0165 pre vozidlo \u013eubovo\u013en\u00fa v\u00fd\u0161ku odpisu, maxim\u00e1lne v\u0161ak do v\u00fd\u0161ky obstar\u00e1vacej ceny auta . Podmienkou je, aby tak\u00e9to auto bolo zaraden\u00e9 do obchodn\u00e9ho majetku v\u00a0roku, kedy sp\u013a\u0148a podmienky mikroda\u0148ovn\u00edka a\u00a0z\u00e1rove\u0148 nejde o\u00a0luxusn\u00fd automobil (jeho obstar\u00e1vacia cena nie je vy\u0161\u0161ia ako 48 000 \u20ac). Tak\u00fdto postup bolo mo\u017en\u00e9 uplatni\u0165 prv\u00fd raz od 1.1.2021.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/why-kei-8e2gal_GIE8-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-100171\" \/><\/p>\n<h3>Zaradenie automobilu do obchodn\u00e9ho majetku \u2013 \u00e1no \u010di nie<\/h3>\n<p>Po n\u00e1kupe vozidla zost\u00e1va rozhodn\u00fa\u0165, \u010di nov\u00fd obstaran\u00fd majetok zaradi\u0165 do <strong>obchodn\u00e9ho majetku<\/strong> alebo nie. Vzh\u013eadom k\u00a0tomu, \u017ee ak SZ\u010cO bude chcie\u0165 da\u0148ovo uplatni\u0165 odpisy auta, v\u00fddavky na opravy a \u00fadr\u017ebu, v\u00fddavky na pohonn\u00e9 hmoty, tak nebude ma\u0165 in\u00fa mo\u017enos\u0165, ne\u017e automobil zaradi\u0165 do obchodn\u00e9ho majetku.<\/p>\n<p>Zaraden\u00edm do obchodn\u00e9ho majetku sa rozumie jeho <strong>zaevidovanie v\u00a0r\u00e1mci vedenia da\u0148ovej evidencie alebo vedenia jednoduch\u00e9ho, pr\u00edpadne podvojn\u00e9ho \u00fa\u010dtovn\u00edctva<\/strong> tzn. vytvori\u0165 <strong>kartu majetku<\/strong>. V\u00a0pr\u00edpade, \u017ee SZ\u010cO uplat\u0148uje pau\u0161\u00e1lne v\u00fddavky 60%, max. 20\u00a0000\u20ac ro\u010dne, v\u00a0r\u00e1mci t\u00fdchto v\u00fddavkov s\u00fa zahrnut\u00e9 aj v\u00fddavky na opravy a\u00a0\u00fadr\u017ebu, v\u00fddavky na pohonn\u00e9 hmoty, odpisy a\u00a0pod.<\/p>\n<h3>Pou\u017e\u00edvanie vozidla<\/h3>\n<p>Teraz uva\u017eujme iba o variante, \u017ee je <strong>automobil hmotn\u00fdm majetkom a je zaraden\u00fd do obchodn\u00e9ho majetku<\/strong>.<\/p>\n<h3>Da\u0148ov\u00e9 odpisy<\/h3>\n<p>Po zaevidovan\u00ed majetku do obchodn\u00e9ho majetku sa SZ\u010cO\u00a0 rozhodne o sp\u00f4sobe odpisovania.<\/p>\n<p><strong>a) rovnomern\u00e9 odpisy<\/strong><\/p>\n<p>Doba odpisovania trv\u00e1 \u0161tandardne 4 roky, sadzba je 25%.<\/p>\n<p><strong>b) zr\u00fdchlen\u00e9 odpisy<\/strong><\/p>\n<p>Doba odpisovania je tie\u017e \u0161tandardne 4 roky, ako pri rovnomern\u00fdch odpisoch, s\u00a0t\u00fdm rozdielom, \u017ee v\u00a0prv\u00fdch rokoch s\u00fa odpisy vy\u0161\u0161ie a ku konci sa zni\u017euj\u00fa.<\/p>\n<p>TIP: Pre\u010d\u00edtajte si <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/nakup-firemneho-auta-ako-na-uctovne-a-danove-odpisy\/\">\u010dl\u00e1nok o\u00a0odpisovan\u00ed vozidla<\/a> s\u00a0pr\u00edkladmi na v\u00fdpo\u010det odpisov.<\/p>\n<h3>Pou\u017e\u00edvanie auta tie\u017e na s\u00fakromn\u00e9 \u00fa\u010dely<\/h3>\n<p>Pokia\u013e doch\u00e1dza k\u00a0pou\u017e\u00edvaniu vozidla na podnikate\u013esk\u00e9 \u00fa\u010dely aj na s\u00fakromn\u00e9 \u00fa\u010dely, mus\u00ed SZ\u010cO kr\u00e1ti\u0165 v\u0161etky da\u0148ov\u00e9 v\u00fddavky s\u00a0autom spojen\u00e9 \u2013 odpisy, opravy, pohonn\u00e9 hmoty, poistn\u00e9. <strong>Kr\u00e1ten\u00edm sa rozumie, \u017ee pomern\u00e1 \u010das\u0165 v\u00fddavkov na s\u00fakromn\u00e9 vyu\u017eitie nie je da\u0148ov\u00fdm v\u00fddavkom, \u010di\u017ee nezni\u017euje z\u00e1klad dane z\u00a0pr\u00edjmov.<\/strong><\/p>\n<p>Najvhodnej\u0161\u00edm krit\u00e9riom pre zistenie v\u00fd\u0161ky kr\u00e1tenia, resp. pomeru v\u00a0akom sa vozidlo vyu\u017e\u00edva na podnikanie a\u00a0v\u00a0akom pomere sa vyu\u017e\u00edva na s\u00fakromn\u00e9 v\u00fddaje, je <strong>kniha j\u00e1zd<\/strong>. V\u00a0knihe j\u00e1zd sa eviduje, ko\u013eko kilometrov bolo najazden\u00fdch za \u00fa\u010delom podnikania a\u00a0ko\u013eko s\u00fakromne.<\/p>\n<p>In\u00fdm sp\u00f4sobom je pou\u017eitie \u201epau\u0161\u00e1lneho\u201c kr\u00e1tenia v\u00a0pomere 80:20 \u2013 80% v\u00fddavkov na podnikanie a\u00a020% na s\u00fakromn\u00e9 \u00fa\u010dely. Popravde, v\u00e4\u010d\u0161ina \u017eivnostn\u00edkov uprednost\u0148uje tento menej pr\u00e1cny sp\u00f4sob ur\u010denia pomeru na v\u00fdpo\u010det da\u0148ov\u00fdch a\u00a0neda\u0148ov\u00fdch v\u00fddavkov.<\/p>\n<p>\u00a0<\/p>\n<h3>Predaj auta<\/h3>\n<p>Ur\u010dite naj\u010dastej\u0161\u00edm sp\u00f4sobom, ako sa \u201ezbavi\u0165\u201c automobilu je jeho predaj. Pr\u00edjem z\u00a0predaja \u0161tandardne podlieha zdaneniu dani z\u00a0pr\u00edjmu.<\/p>\n<p>V\u00a0pr\u00edpade, \u017ee bolo vozidlo zaraden\u00e9 do obchodn\u00e9ho majetku pou\u017e\u00edvan\u00e9 aj na s\u00fakromn\u00e9 \u00fa\u010dely a\u00a0je predan\u00e9, do zda\u0148ovan\u00fdch pr\u00edjmov sa zarad\u00ed tento pr\u00edjem v\u00a0takom pomere, v\u00a0akom pomere boli uplat\u0148ovan\u00e9 da\u0148ov\u00e9 v\u00fddavky, \u010di\u017ee 80% (\u00a719 ods.2 p\u00edsm. t z\u00e1kona \u010d. 595\/2003 Z. z. o\u00a0dani z pr\u00edjmov).<\/p>\n<p>V\u00a0pr\u00edpade, \u017ee je <strong>vozidlo vyraden\u00e9 z\u00a0obchodn\u00e9ho majetku<\/strong> na s\u00fakromn\u00e9 pou\u017eitie, a\u00a0od momentu vyradenia z\u00a0obchodn\u00e9ho majetku do momentu predaja tohto vozidla <strong>uplynulo 5 rokov, je pr\u00edjem z\u00a0predaja tohto vozidla osloboden\u00fd od dane z\u00a0pr\u00edjmov<\/strong>. (\u00a79 ods.1 p\u00edsm. c z\u00e1kona \u010d. 595\/2003 Z. z. o\u00a0dani z pr\u00edjmov).<\/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\/12643\">\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\/12643\">\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>Praktick\u00fd pr\u00edklad obstarania automobilu SZ\u010cO iba na podnikate\u013esk\u00fa \u010dinnos\u0165<\/h2>\n<p>P\u00e1n Karol si ako \u017eivnostn\u00edk obstaral automobil vo v\u00fd\u0161ke 10\u00a0000\u20ac, ktor\u00fd zaradil do obchodn\u00e9ho majetku.\u00a0 Automobil bol pou\u017e\u00edvan\u00fd iba na podnikate\u013esk\u00fa \u010dinnos\u0165, z\u00a0tohto d\u00f4vodov uplat\u0148oval do da\u0148ov\u00fdch v\u00fddavkov odpisy a v\u0161etky \u010fal\u0161ie v\u00fddaje s\u00a0spojen\u00e9 automobilom vo v\u00fd\u0161ke 100 %.<\/p>\n<p>Po piatich rokoch pou\u017e\u00edvania sa rozhodol, \u017ee automobil pred\u00e1. Podarilo sa mu n\u00e1js\u0165 kupca, ktor\u00e9mu ho predal za 3000\u20ac. V\u00a0okamihu predaje bolo vozidlo u\u017e plne odp\u00edsan\u00e9, tak\u017ee malo <strong>nulov\u00fa da\u0148ov\u00fa zostatkov\u00fa cenu<\/strong>.<\/p>\n<p>Z\u00e1klad dane z\u00a0pr\u00edjmu z\u00a0predaja bol 3000\u20ac.<\/p>\n<h2>Praktick\u00fd pr\u00edklad obstarania automobilu SZ\u010cO aj na s\u00fakromn\u00e9 pou\u017eitie<\/h2>\n<p>V druhom pr\u00edklade si uk\u00e1\u017eeme, ak\u00fd bude z\u00e1klad dane z\u00a0pr\u00edjmu v\u00a0situ\u00e1cii, kedy p\u00e1n Karol pou\u017e\u00edva firemn\u00e9 vozidlo aj na s\u00fakromn\u00e9 \u00fa\u010dely. Do da\u0148ov\u00fdch v\u00fddavkov si uplat\u0148oval 80% v\u00fddavkov s\u00favisiacich s\u00a0vozidlom, \u010di\u017ee\u00a080% odpisov, pohonn\u00fdch hm\u00f4t, poistn\u00e9ho a\u00a0pod. Vozidlo po 5 rokoch pou\u017e\u00edvania predal za sumu 3000\u20ac. Ako zdan\u00ed pr\u00edjem?<\/p>\n<p>Pr\u00edjem z\u00a0predaja vozidla 3000\u20ac bude s\u00fa\u010das\u0165ou z\u00e1kladu dane z\u00a0pr\u00edjmov vo v\u00fd\u0161ke 2400\u20ac (3000*0,8).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pri zdanen\u00ed pr\u00edjmu z\u00a0predaja vozidla mus\u00edme sk\u00fama\u0165 nielen to, \u010di je alebo bolo dan\u00e9 vozidlo v\u00a0obchodnom majetku, ale tie\u017e to, \u010di bolo vyu\u017e\u00edvane iba na &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12644,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[64,570,550,399,569],"class_list":["post-12643","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-dan-z-prijmu","tag-predaj-vozidla","tag-sukromne-ucely","tag-szco","tag-zdanenie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12643","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=12643"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12643\/revisions"}],"predecessor-version":[{"id":12645,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12643\/revisions\/12645"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12644"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}