{"id":12712,"date":"2022-12-13T07:00:02","date_gmt":"2022-12-13T06:00:02","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-na-oslobodenie-od-dane-z-prijmu-pri-predaji-nehnutelnosti-a-odpocet-urokov-hypoteky-z-dani\/"},"modified":"2023-06-26T11:04:29","modified_gmt":"2023-06-26T09:04:29","slug":"ako-na-oslobodenie-od-dane-z-prijmu-pri-predaji-nehnutelnosti-a-odpocet-urokov-hypoteky-z-dani","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/nezaradene\/ako-na-oslobodenie-od-dane-z-prijmu-pri-predaji-nehnutelnosti-a-odpocet-urokov-hypoteky-z-dani\/","title":{"rendered":"Ako na oslobodenie od dane z pr\u00edjmu pri predaji nehnute\u013enosti a odpo\u010det \u00farokov hypot\u00e9ky z dan\u00ed"},"content":{"rendered":"<p>Je pravdepodobn\u00e9, \u017ee ka\u017ed\u00fd \u010dlovek minim\u00e1lne raz v\u00a0\u017eivote mus\u00ed rie\u0161i\u0165 svoji bytovou situ\u00e1ciu. Niekedy potrebuje v\u00e4\u010d\u0161\u00ed priestor, inokedy naopak je stredom jeho z\u00e1ujmu priestor men\u0161\u00ed. Pre naplnenie svojich bytov\u00fdch potrieb preto \u010dasto doch\u00e1dza k\u00a0nemal\u00fdm majetkov\u00fdm transakci\u00e1m typu:<\/p>\n<ul>\n<li>predaj bytu,<\/li>\n<li>predaj rodinn\u00e9ho domu,<\/li>\n<li>predaj pozemku,<\/li>\n<li>vysporiadanie spoluvlastn\u00edctva,<\/li>\n<\/ul>\n<p>V\u00a0\u010dl\u00e1nku sa budeme zaobera\u0165 dvoma situ\u00e1ciami, ako z\u00a0da\u0148ov\u00e9ho h\u013eadiska nalo\u017ei\u0165 s\u00a0pr\u00edjmami z\u00a0predaja nehnute\u013enost\u00ed a\u00a0ako a kedy je mo\u017en\u00e9 odpo\u010d\u00edta\u0165 \u00faroky z\u00a0hypot\u00e9ky z\u00a0dan\u00ed.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-mikhail-nilov-7534799.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-102446\" \/><\/p>\n<h2>Oslobodenie dosiahnut\u00fdch pr\u00edjmov z\u00a0predaja nehnute\u013enosti<\/h2>\n<p>Po dosiahnut\u00ed pr\u00edjmu z\u00a0predaja nehnute\u013enost\u00ed mus\u00ed ka\u017ed\u00fd z\u00a0n\u00e1s\u00a0 rie\u0161i\u0165 ot\u00e1zku, ako s\u00a0tak\u00fdm pr\u00edjmom z\u00a0h\u013eadiska z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov nalo\u017ei\u0165. Vzh\u013eadom k\u00a0tomu, \u017ee ide pri t\u00fdchto prevodoch v\u00e4\u010d\u0161inou o nemal\u00e9 \u010diastky, mus\u00edme by\u0165 ve\u013emi obozretn\u00ed pri\u00a0pr\u00e1vnom pos\u00faden\u00ed, \u010di dan\u00fd pr\u00edjem dani podlieha \u010di nie.<\/p>\n<p>Mnoh\u00ed vieme, \u017ee pre pos\u00fadenie \u010di pr\u00edjem z nehnute\u013enosti bude osloboden\u00fd od dane, je rozhoduj\u00face, <strong>\u010di od d\u0148a nadobudnutia vlastn\u00edctva uvedenej nehnute\u013enosti uplynulo viac ne\u017e 5 rokov. <\/strong>Nie je rozhoduj\u00face, \u010di mal vlastn\u00edk v\u00a0uvedenej nehnute\u013enosti trval\u00fd pobyt, ak ide o\u00a0byt \u010di rodinn\u00fd dom, ale rozhoduje d\u013a\u017eka vlastn\u00edctva nehnute\u013enosti.<\/p>\n<p>Pr\u00edklad:<\/p>\n<p>Vlastn\u00edk uzavrel v roku 2022 zmluvu o predaji bytu a rekrea\u010dnej chaty, ktor\u00e9 boli vyu\u017e\u00edvan\u00e9 len na osobn\u00e9 \u00fa\u010dely. Byt, ktor\u00fd k\u00fapil v roku 2018 za 100 000 eur, predal za 120 000 eur a chatu, ktor\u00fa k\u00fapil v roku 2010 za 60 000 eur, predal za 70 000 eur. K\u00fapnu cenu za obidve nehnute\u013enosti zaplatil kupuj\u00faci pred\u00e1vaj\u00facemu v roku 2022.<\/p>\n<p>Zdanite\u013en\u00fdm pr\u00edjmom vlastn\u00edka je iba pr\u00edjem z predaja bytu, nako\u013eko pr\u00edjem z predaja rekrea\u010dnej chaty je od dane z pr\u00edjmov osloboden\u00fd (k predaju chaty do\u0161lo po 5 rokoch odo d\u0148a jej nadobudnutia). Da\u0148ovn\u00edk uvedie v da\u0148ovom priznan\u00ed za rok 2022 pr\u00edjem z predaja bytu vo v\u00fd\u0161ke 120 000 eur a do da\u0148ov\u00fdch v\u00fddavkov zahrnie k\u00fapnu cenu zaplaten\u00fa za k\u00fapu bytu vo v\u00fd\u0161ke 100 000 eur.<\/p>\n<p>Z\u00e1rove\u0148 je potrebn\u00e9 testova\u0165, \u010di uveden\u00e1 nehnute\u013enos\u0165 <strong>bola zap\u00edsan\u00e1 do obchodn\u00e9ho majetku alebo nie.<\/strong> Iba pr\u00edjem z\u00a0predaja nehnute\u013enosti, ktorej je majite\u013e vlastn\u00edkom viac ne\u017e 5 rokov a\u00a0nebola zap\u00edsan\u00e1 do obchodn\u00e9ho majetku, je mo\u017en\u00e9 oslobodi\u0165 od dane z\u00a0pr\u00edjmu.<\/p>\n<p><strong>V\u00a0pr\u00edpade, \u017ee nehnute\u013enos\u0165 bola zap\u00edsan\u00e1 do obchodn\u00e9ho majetku a\u00a0je pred\u00e1van\u00e1, pr\u00edjem z\u00a0jej predaja je osloboden\u00fd od dane z\u00a0pr\u00edjmu len vtedy, ak od d\u00e1tumu vyradenia z\u00a0obchodn\u00e9ho majetku uplynulo 5 rokov.<\/strong><\/p>\n<p>Pr\u00edklad:<\/p>\n<p>Vlastn\u00edk nadobudol byt do osobn\u00e9ho vlastn\u00edctva v roku 2012 za 50 000 eur. Od roku 2013 byt za\u010dal prenaj\u00edma\u0165 a zahrnul ho do obchodn\u00e9ho majetku. K 31.12.2018 byt z obchodn\u00e9ho majetku vyradil a v marci 2022 byt predal za 80 000 eur.<\/p>\n<p>Preto\u017ee ide o predaj bytu, ktor\u00fd bol zahrnut\u00fd do obchodn\u00e9ho majetku, na \u00fa\u010dely oslobodenia pr\u00edjmu z predaja je rozhoduj\u00faca doba, ktor\u00e1 uplynula od vyradenia bytu z obchodn\u00e9ho majetku do jeho predaja. K predaju bytu do\u0161lo do piatich rokov od vyradenia bytu z obchodn\u00e9ho majetku, preto pr\u00edjem z jeho predaja predstavuje zdanite\u013en\u00fd pr\u00edjem. Vlastn\u00edk uvedie v da\u0148ovom priznan\u00ed k dani z pr\u00edjmov za rok 2022 pr\u00edjem z predaja bytu v sume 80 000 eur, ku ktor\u00e9mu uplatn\u00ed ako v\u00fddavok zostatkov\u00fa cenu nehnute\u013enosti ( pod\u013ea \u00a7 25 ods. 3 z\u00e1kona o\u00a0dani z pr\u00edjmov).<\/p>\n<h3>V\u00fddavky, ktor\u00e9 je mo\u017en\u00e9 uplatni\u0165 v\u00a0da\u0148ovom priznan\u00ed<\/h3>\n<p>V\u00fddavky, ktor\u00e9 si m\u00f4\u017ee da\u0148ovn\u00edk uplatni\u0165 pri pr\u00edjmoch z predaja nehnute\u013enosti, vymedzuje z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov v ustanoven\u00ed \u00a7 8 ods. 5 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov a uplat\u0148uj\u00fa sa v z\u00e1vislosti od sp\u00f4sobu nadobudnutia nehnute\u013enosti a \u00fa\u010delu, na ak\u00fd bola nehnute\u013enos\u0165 vyu\u017e\u00edvan\u00e1.<\/p>\n<p>Pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov je pri pr\u00edjmoch z\u00a0prevodu vlastn\u00edctva nehnute\u013enosti <strong>v\u00fddavkom<\/strong> napr.:<\/p>\n<ul>\n<li>pri nehnute\u013enosti nadobudnutej <strong>k\u00fapou<\/strong> je v\u00fddavkom preuk\u00e1zate\u013ene zaplaten\u00e1 <strong>k\u00fapna cena,<\/strong><\/li>\n<li>pri nehnute\u013enosti nadobudnutej <strong>deden\u00edm<\/strong> je v\u00fddavkom v\u0161eobecn\u00e1 cena nehnute\u013enosti ur\u010den\u00e1 v uznesen\u00ed o dedi\u010dstve,<\/li>\n<li>pri nehnute\u013enosti nadobudnutej <strong>darovan\u00edm<\/strong> je potrebn\u00e9 pos\u00fadi\u0165 skuto\u010dnos\u0165, \u010di by bol pr\u00edjem z predaja nehnute\u013enosti u darcu osloboden\u00fd od dane z pr\u00edjmov, ak by v \u010dase darovania do\u0161lo u darcu k predaju nehnute\u013enosti;\n<ul>\n<li>ak by bol pr\u00edjem z predaja nehnute\u013enosti u darcu v \u010dase darovania osloboden\u00fd od dane z pr\u00edjmov, potom je v\u00fddavkom cena nehnute\u013enosti zisten\u00e1 s\u00fadnym znalcom v \u010dase darovania;<\/li>\n<li>ak by pr\u00edjem z predaja nehnute\u013enosti u darcu v \u010dase darovania nebol osloboden\u00fd od dane z pr\u00edjmov, v\u00fddavkom u pred\u00e1vaj\u00faceho je obstar\u00e1vacia cena nehnute\u013enosti zisten\u00e1 u darcu (t. j. cena, za ktor\u00fa nehnute\u013enos\u0165 nadobudol darca).<\/li>\n<\/ul>\n<\/li>\n<li>ak ide o majetok, ktor\u00fd <strong>bol zahrnut\u00fd v obchodnom majetku<\/strong>, v\u00fddavkom je <strong>zostatkov\u00e1 cena <\/strong>(\u00a7 25 ods. 3 z\u00e1kona),\u00a0<\/li>\n<li>finan\u010dn\u00e9 prostriedky preuk\u00e1zate\u013ene vynalo\u017een\u00e9 na technick\u00e9 zhodnotenie, opravu a \u00fadr\u017ebu veci vr\u00e1tane \u010fal\u0161\u00edch v\u00fddavkov s\u00favisiacich s\u00a0predajom veci okrem v\u00fddavkov na osobn\u00e9 \u00fa\u010dely,<\/li>\n<li>v\u00fddavky preuk\u00e1zate\u013ene vynalo\u017een\u00e9 na obstaranie majetku alebo jeho v\u00fdrobu vo vlastnej r\u00e9\u017eii; v\u00fddavkami preuk\u00e1zate\u013ene vynalo\u017een\u00fdmi na obstaranie nehnute\u013enost\u00ed s\u00fa aj:\n<ul>\n<li>\u00fahrada za prevod \u010dlensk\u00fdch pr\u00e1v a povinnost\u00ed spojen\u00fdch s prevodom pr\u00e1va u\u017e\u00edvania n\u00e1jomn\u00e9ho dru\u017estevn\u00e9ho bytu<\/li>\n<li>\u00faroky z hypo\u00faveru\u00a0alebo stavebn\u00e9ho \u00faveru s\u00favisiace s obstaran\u00edm tejto nehnute\u013enosti alebo \u00faroky z \u00fa\u010delov\u00e9ho \u00faveru na b\u00fdvanie, ktor\u00fd m\u00e1 v zmluvn\u00fdch podmienkach uveden\u00e9 obstaranie tejto nehnute\u013enosti, okrem \u00farokov, ktor\u00e9 boli uplatnen\u00e9 ako da\u0148ov\u00fd v\u00fddavok po\u010das zaradenia tejto nehnute\u013enosti do obchodn\u00e9ho majetku, pri\u010dom rovnako sa bud\u00fa posudzova\u0165 aj in\u00e9 poplatky s\u00favisiace s poskytnut\u00fdm \u00faverom.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\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\/12712\">\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\/12712\">\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>Zn\u00ed\u017eenie z\u00e1kladu dane o \u00faroky z\u00a0hypot\u00e9ky<\/h2>\n<p>V\u00a0slovenskej legislat\u00edve existuj\u00fa iba dve mo\u017enosti ako si odpo\u010d\u00edta\u0165 \u00faroky z\u00a0hypot\u00e9ky na obstaranie nehnute\u013enosti z\u00a0dan\u00ed:<\/p>\n<ol>\n<li>v\u00a0pr\u00edpade pren\u00e1jmu nehnute\u013enosti je to da\u0148ov\u00fd v\u00fddavok, ale len v\u00a0vtedy, \u017ee je nehnute\u013enos\u0165 zaraden\u00e1 do obchodn\u00e9ho majetku<\/li>\n<li>ako da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky v\u00a0pr\u00edpade, \u017ee ide o\u00a0nehnute\u013enos\u0165 ur\u010den\u00fa na b\u00fdvanie.<\/li>\n<\/ol>\n<p>Bli\u017e\u0161ie sa pozrime na da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky, ak\u00e9 s\u00fa podmienky a\u00a0ako to funguje.<\/p>\n<h3>Podmienky na uplatnenie da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky<\/h3>\n<p><strong>Vlastn\u00edk nehnute\u013enosti si m\u00f4\u017ee uplatni\u0165 da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky vypo\u010d\u00edtan\u00e9 z v\u00fd\u0161ky poskytnut\u00e9ho \u00faveru na b\u00fdvanie na z\u00e1klade jednej zmluvy o \u00favere na b\u00fdvanie, najviac zo sumy 50 000 eur<\/strong> na jednu tuzemsk\u00fa nehnute\u013enos\u0165 ur\u010den\u00fa na b\u00fdvanie, ktorou je byt alebo rodinn\u00fd dom. Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky sa vz\u0165ahuje<strong> iba na \u00faroky pri \u00faveroch na b\u00fdvanie<\/strong> pod\u013ea \u00a7 1 ods. 6 a 7 z\u00e1kona \u010d. 90\/2016 Z. z. o \u00faveroch na b\u00fdvanie a o zmene a doplnen\u00ed niektor\u00fdch z\u00e1konov v znen\u00ed neskor\u0161\u00edch predpisov.<\/p>\n<p>Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky sa m\u00f4\u017ee uplatni\u0165 <strong>prv\u00fdkr\u00e1t zo zmluvy o\u00a0\u00favere zatvorenej po 31.12.2017.<\/strong><\/p>\n<p>Da\u0148ovn\u00edk m\u00e1 n\u00e1rok na da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z \u00faveru, ak spln\u00ed tieto podmienky:<\/p>\n<ul>\n<li>ku d\u0148u podania \u017eiadosti o\u00a0\u00faver na b\u00fdvanie <strong>m\u00e1 najmenej 18 rokov a najviac 35 rokov,<\/strong><\/li>\n<li><strong>jeho priemern\u00fd mesa\u010dn\u00fd pr\u00edjem <\/strong>dosiahnut\u00fd za kalend\u00e1rny rok predch\u00e1dzaj\u00faci kalend\u00e1rnemu roku, v\u00a0ktorom uzatvoril zmluvu o\u00a0\u00favere na b\u00fdvanie, <strong>nepresiahol 1,3 n\u00e1sobok priemernej mesa\u010dnej mzdy zamestnanca <\/strong>v\u00a0hospod\u00e1rstve SR zistenej \u0160tatistick\u00fdm \u00faradom SR <strong>za kalend\u00e1rny rok predch\u00e1dzaj\u00faci kalend\u00e1rnemu roku, v\u00a0ktorom bola uzavret\u00e1 zmluva o\u00a0\u00favere na b\u00fdvanie<\/strong>; priemern\u00fd mesa\u010dn\u00fd pr\u00edjem sa vypo\u010d\u00edta ako 1\/12 zo s\u00fa\u010dtu zdanite\u013en\u00fdch pr\u00edjmov.<\/li>\n<\/ul>\n<p>Priemern\u00e1 mesa\u010dn\u00e1 nomin\u00e1lna mzda zamestnanca v hospod\u00e1rstve SR pod\u013ea jednotliv\u00fdch rokov:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>Rok<\/p>\n<\/td>\n<td>\n<p>V\u00fd\u0161ka mesa\u010dnej nomin\u00e1lne mzdy<\/p>\n<\/td>\n<td>\n<p>1,3 n\u00e1sobok na pos\u00fadenie n\u00e1roku na da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky<\/p>\n<\/td>\n<td>\n<p>rok uzavretia zmluvy<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>2017<\/p>\n<\/td>\n<td>\n<p>954 \u20ac<\/p>\n<\/td>\n<td>\n<p>1\u00a0240,20 \u20ac<\/p>\n<\/td>\n<td>\n<p>2018<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2018<\/p>\n<\/td>\n<td>\n<p>1\u00a0013 \u20ac<\/p>\n<\/td>\n<td>\n<p>1\u00a0316,90 \u20ac<\/p>\n<\/td>\n<td>\n<p>2019<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2019<\/p>\n<\/td>\n<td>\n<p>1\u00a0092 \u20ac<\/p>\n<\/td>\n<td>\n<p>1\u00a0419,60 \u20ac<\/p>\n<\/td>\n<td>\n<p>2020<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2020<\/p>\n<\/td>\n<td>\n<p>1\u00a0133 \u20ac<\/p>\n<\/td>\n<td>\n<p>1\u00a0472,90 \u20ac<\/p>\n<\/td>\n<td>\n<p>2021<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2021<\/p>\n<\/td>\n<td>\n<p>1\u00a0211 \u20ac<\/p>\n<\/td>\n<td>\n<p>1\u00a0574,30 \u20ac<\/p>\n<\/td>\n<td>\n<p>2022<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Priemern\u00fd mesa\u010dn\u00fd pr\u00edjem sa vypo\u010d\u00edtava zo zdanite\u013en\u00fdch pr\u00edjmov da\u0148ovn\u00edka, ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane), alebo osobitn\u00e9ho z\u00e1kladu dane, a\u00a0to<\/p>\n<ul>\n<li>z\u00a0pr\u00edjmov pod\u013ea \u00a7 5 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, t. j. z\u00a0pr\u00edjmov zo z\u00e1vislej \u010dinnosti,<\/li>\n<li>z\u00a0pr\u00edjmov pod\u013ea \u00a7 6 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, t. j. z\u00a0pr\u00edjmov z\u00a0podnikania, z\u00a0inej samostatnej z\u00e1robkovej \u010dinnosti, z\u00a0pr\u00edjmov z\u00a0pren\u00e1jmu nehnute\u013enost\u00ed a\u00a0z\u00a0pr\u00edjmov z\u00a0pou\u017eitia diela a\u00a0pou\u017eitia umeleck\u00e9ho v\u00fdkonu,<\/li>\n<li>z\u00a0pr\u00edjmov pod\u013ea \u00a7 7 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, t. j. z\u00a0pr\u00edjmov z\u00a0kapit\u00e1lov\u00e9ho majetku,<\/li>\n<li>z\u00a0pr\u00edjmov pod\u013ea \u00a7 8 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, t. j. z\u00a0ostatn\u00fdch pr\u00edjmov nezaraden\u00fdch do pr\u00edjmov pod\u013ea \u00a7 5 a\u017e \u00a7 7 z\u00e1kona,<\/li>\n<li>z\u00a0pr\u00edjmov pod\u013ea \u00a7 51e z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, t. j. z\u00a0podielov na zisku (dividendy), vyrovnacieho podielu, podielu na likvida\u010dnom zostatku, podielu na v\u00fdsledku podnikania vypl\u00e1can\u00e9ho tich\u00e9mu spolo\u010dn\u00edkovi a\u00a0podielu \u010dlena pozemkov\u00e9ho spolo\u010denstva s\u00a0pr\u00e1vnou subjektivitou na zisku a\u00a0na majetku.<\/li>\n<\/ul>\n<p>Ak s\u00fa na zmluve o\u00a0hypotek\u00e1rnom \u00favere, resp. na zmluve o\u00a0b\u00fdvan\u00ed uveden\u00ed viacer\u00ed spoludl\u017en\u00edci, v\u0161etci musia sp\u013a\u0148a\u0165 podmienku pr\u00edjmu, av\u0161ak da\u0148ov\u00fd bonus na \u00faroky si uplat\u0148uje iba jeden z\u00a0nich.\u00a0<strong>Spoludl\u017en\u00edkovi n\u00e1rok na da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky nevznik\u00e1<\/strong>.<\/p>\n<p><strong>Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky si m\u00f4\u017ee uplatni\u0165 aj da\u0148ovn\u00edk s obmedzenou da\u0148ovou povinnos\u0165ou<\/strong>, ak \u00fahrn jeho zdanite\u013en\u00fdch pr\u00edjmov zo zdrojov na \u00fazem\u00ed Slovenskej republiky v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed tvor\u00ed najmenej 90 % zo v\u0161etk\u00fdch pr\u00edjmov tohto da\u0148ovn\u00edka, ktor\u00e9 mu plyn\u00fa zo zdrojov na \u00fazem\u00ed Slovenskej republiky a zo zdrojov v zahrani\u010d\u00ed.<\/p>\n<p><strong>Ak zomrie da\u0148ovn\u00edk, ktor\u00e9mu vznikol n\u00e1rok na da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky<\/strong>, n\u00e1rok na da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky <strong>si m\u00f4\u017ee <\/strong>za ustanoven\u00fdch podmienok <strong>uplatni\u0165 da\u0148ovn\u00edk, na ktor\u00e9ho pre\u0161li nesplaten\u00e9 z\u00e1v\u00e4zky z <\/strong>\u00faveru na b\u00fdvanie po zomrelom da\u0148ovn\u00edkovi.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Je pravdepodobn\u00e9, \u017ee ka\u017ed\u00fd \u010dlovek minim\u00e1lne raz v\u00a0\u017eivote mus\u00ed rie\u0161i\u0165 svoji bytovou situ\u00e1ciu. Niekedy potrebuje v\u00e4\u010d\u0161\u00ed priestor, inokedy naopak je stredom jeho z\u00e1ujmu priestor men\u0161\u00ed. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12713,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12712","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezaradene"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12712","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=12712"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12712\/revisions"}],"predecessor-version":[{"id":12714,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12712\/revisions\/12714"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12713"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}