{"id":12730,"date":"2025-02-07T18:08:53","date_gmt":"2025-02-07T17:08:53","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/nezdanitelna-cast-zakladu-dane-na-danovnika-2022-kto-na-nu-ma-narok-a-kolko-je\/"},"modified":"2025-02-07T18:10:03","modified_gmt":"2025-02-07T17:10:03","slug":"nezdanitelna-cast-zakladu-dane-na-danovnika","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/nezdanitelna-cast-zakladu-dane-na-danovnika\/","title":{"rendered":"Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka 2025: kto na \u0148u m\u00e1 n\u00e1rok a ko\u013eko je?"},"content":{"rendered":"<p><strong>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka je da\u0148ov\u00e1 \u00fa\u013eava, ktor\u00fa si m\u00f4\u017ee uplatni\u0165 ka\u017ed\u00fd, kto plat\u00ed dane z pr\u00edjmov \u2013 SZ\u010cO, zamestnanec, pracuj\u00faci \u010di podnikaj\u00faci \u0161tudent, d\u00f4chodca alebo rodi\u010d na materskej dovolenke. Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka nie je nutn\u00e9 nijako preukazova\u0165, n\u00e1rok na \u0148u vznik\u00e1 automaticky. Pozrite sa, \u010do \u010fal\u0161ie by ste o nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka mali vedie\u0165, aby ste si ju spr\u00e1vne uplatnili.<\/strong><\/p>\n<p>Na nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka v plnej v\u00fd\u0161ke maj\u00fa n\u00e1rok v\u0161etci da\u0148ovn\u00edci, ktor\u00ed mali <strong>aspo\u0148 nejak\u00e9 zdanite\u013en\u00e9 pr\u00edjmy<\/strong> zo z\u00e1vislej \u010dinnosti alebo z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti (tzn. boli zamestnan\u00ed alebo podnikali). To znamen\u00e1, \u017ee aj ke\u010f ste nemali pr\u00edjmy v\u0161etk\u00fdch 12 mesiacov, <strong>uplatn\u00edte si nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka v plnej v\u00fd\u0161ke<\/strong>. Jej v\u00fd\u0161ka sa ka\u017ed\u00fdm rokom vplyvom n\u00e1rastu \u017eivotn\u00e9ho minima zvy\u0161uje.<\/p>\n<p><strong>Pozor<\/strong>: Oh\u013eadom v\u00fd\u0161ky nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka existuje jedna v\u00fdnimka. Ak ste k 1. janu\u00e1ru boli <strong>poberate\u013eom starobn\u00e9ho d\u00f4chodku<\/strong>, vyrovn\u00e1vacieho pr\u00edplatku, pred\u010dasn\u00e9ho starobn\u00e9ho d\u00f4chodku, starobn\u00e9ho d\u00f4chodkov\u00e9ho sporenia, v\u00fdsluhov\u00e9ho d\u00f4chodku, pr\u00edpadne obdobn\u00e9ho d\u00f4chodku zo zahrani\u010dia (pr\u00edpadne v\u00e1m bol tak\u00fdto d\u00f4chodok k 1. janu\u00e1ru tohto roka alebo k 1. janu\u00e1ru predch\u00e1dzaj\u00facich rokov priznan\u00fd sp\u00e4tne), <strong>nem\u00e1te n\u00e1rok na pln\u00fa v\u00fd\u0161ku<\/strong> nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka. M\u00f4\u017eete si ju uplatni\u0165 len vo v\u00fd\u0161ke rozdielu medzi sumou ro\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a sumou vyplaten\u00e9ho d\u00f4chodku vr\u00e1tane 13. d\u00f4chodku.<\/p>\n<h2>Kto m\u00e1 n\u00e1rok na nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka a ko\u013eko je?<\/h2>\n<h3>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka SZ\u010cO<\/h3>\n<p>Pre rok 2025 \u010din\u00ed <strong>ro\u010dn\u00e1 nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka 5 753,79 eura<\/strong>. Av\u0161ak v pr\u00edpade, \u017ee dosiahnete <strong>z\u00e1klad dane z pr\u00edjmov vy\u0161\u0161\u00ed ako 25 426,27 eura<\/strong>, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka sa zn\u00ed\u017ei. Ur\u010d\u00ed sa ako rozdiel medzi sumou 12 110,36 eura a 1\/4 z\u00e1kladu dane. V spr\u00e1vnej v\u00fd\u0161ke si ju uplatn\u00edte v da\u0148ovom priznan\u00ed, ktor\u00e9 budete pod\u00e1va\u0165 na jar 2026 (ak nebudete ma\u0165 pred\u013a\u017een\u00fa lehotu na podanie da\u0148ov\u00e9ho priznania). Ako SZ\u010cO si da\u0148ov\u00e9 priznanie pod\u00e1vate sami, alebo ho za v\u00e1s spracov\u00e1va \u00fa\u010dtovn\u00edk, da\u0148ov\u00fd poradca a podobne.<\/p>\n<p>V pr\u00edpade SZ\u010cO si teda nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka <strong>uplatn\u00edte jednorazovo<\/strong> a zn\u00ed\u017eite si o \u0148u vypo\u010d\u00edtan\u00fd z\u00e1klad dane z pr\u00edjmov, nie u\u017e vypo\u010d\u00edtan\u00fa da\u0148.<\/p>\n<h3>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka \u2013 zamestnanec<\/h3>\n<p>Ako zamestnanci si spravidla uplat\u0148ujete <strong>mesa\u010dn\u00fa nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka vo v\u00fd\u0161ke 479,48 eura<\/strong>. V\u010faka tomu v\u00e1m zamestn\u00e1vate\u013e vypl\u00e1ca vy\u0161\u0161iu \u010dist\u00fa mzdu, ne\u017e keby ste si nezdanite\u013en\u00fa \u010das\u0165 v priebehu roka pravidelne neuplat\u0148ovali.<\/p>\n<p>To ist\u00e9 plat\u00ed aj pre brig\u00e1dnikov, ktor\u00ed si privyr\u00e1baj\u00fa <strong>na dohodu o pracovnej \u010dinnosti, dohodu o vykonan\u00ed pr\u00e1ce alebo dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong>.<\/p>\n<p>Ale pozor \u2013 nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka v\u00e1m mesa\u010dne od z\u00e1kladu dane m\u00f4\u017ee odpo\u010d\u00edta\u0165 <strong>len jeden zamestn\u00e1vate\u013e, u ktor\u00e9ho podp\u00ed\u0161ete<\/strong> <a href=\"https:\/\/www.financnasprava.sk\/\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Vzory_tlaciv\/Zavisla_cinnost_5ZD\/2024\/2024.11.20_dan_bonus_par_36.pdf\" target=\"_blank\" rel=\"noopener\">vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a da\u0148ov\u00e9ho bonusu<\/a>.<\/p>\n<p>Ide o formul\u00e1r, na z\u00e1klade ktor\u00e9ho v\u00e1\u0161 <strong>zamestn\u00e1vate\u013e pri v\u00fdpo\u010dte mzdy a dane prihliadne<\/strong> na nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka a v d\u00f4sledku toho v\u00e1m zraz\u00ed ni\u017e\u0161\u00ed preddavok na da\u0148 z pr\u00edjmov, ktor\u00fd n\u00e1sledne odvedie \u0161t\u00e1tu.<\/p>\n<p>Vo vyhl\u00e1sen\u00ed si <strong>nem\u00f4\u017eete nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka uplatni\u0165<\/strong> vtedy, ak ste boli k 1. janu\u00e1ru pr\u00edslu\u0161n\u00e9ho roka poberate\u013eom starobn\u00e9ho d\u00f4chodku, vyrovn\u00e1vacieho pr\u00edplatku, pred\u010dasn\u00e9ho starobn\u00e9ho d\u00f4chodku, starobn\u00e9ho d\u00f4chodkov\u00e9ho sporenia, v\u00fdsluhov\u00e9ho d\u00f4chodku alebo obdobn\u00e9ho d\u00f4chodku zo zahrani\u010dia.<\/p>\n<figure id=\"attachment_102986\" aria-describedby=\"caption-attachment-102986\" style=\"width: 668px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-single-post-thumb wp-image-102986\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/roman-spiridonov-qI9H5nyhrV8-unsplash.jpg\" alt=\"\" width=\"668\" height=\"444\" \/><figcaption id=\"caption-attachment-102986\" class=\"wp-caption-text\">Aj ke\u010f ste po\u010das roka pracovali len \u010das\u0165 roka, m\u00f4\u017eete si nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka uplatni\u0165 za v\u0161etk\u00fdch 12 mesiacov v ro\u010dnom z\u00fa\u010dtovan\u00ed dane, pr\u00edpadne v podanom da\u0148ovom priznan\u00ed.<\/figcaption><\/figure>\n<h2>Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka nijako nepreukazujete<\/h2>\n<p>N\u00e1rok na nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka v\u00e1m <strong>vznik\u00e1 automaticky<\/strong>, ak m\u00e1te zdanite\u013en\u00e9 pr\u00edjmy zo zamestnania, z podnikania alebo z inej samostatnej z\u00e1robkovej \u010dinnosti. Potom sa l\u00ed\u0161i iba sp\u00f4sob jej uplatnenia:<\/p>\n<ul>\n<li><strong>mesa\u010dne<\/strong> pri v\u00fdplate mzdy (na z\u00e1klade podp\u00edsan\u00e9ho vyhl\u00e1senia na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a da\u0148ov\u00e9ho bonusu),<\/li>\n<li>alebo <strong>za cel\u00fd rok sp\u00e4tne<\/strong> prostredn\u00edctvom:\n<ul>\n<li>a) <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/rocne-zuctovanie-dane-alebo-co-musi-zamestnanec-priniest-zamestnavatelovi\/\"><strong>ro\u010dn\u00e9ho z\u00fa\u010dtovania dane<\/strong><\/a>, ktor\u00e9 vykon\u00e1va zamestn\u00e1vate\u013e,<\/li>\n<li>b) <strong>da\u0148ov\u00e9ho priznania<\/strong> (ak ste podnikate\u013e alebo v\u00e1m ako zamestnancovi vznik\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"P\u0159eklad\"><span class=\"Y2IQFc\" lang=\"sk\">Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane a da\u0148ov\u00e9 priznanie priprav\u00edte jednoducho pomocou <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00e9ho programu<\/a>. Vysk\u00fa\u0161a\u0165 si ho m\u00f4\u017eete <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">zadarmo<\/a>.<\/span><\/p>\n<h2>Pri nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka sa da\u0148 zni\u017euje najviac do nuly<\/h2>\n<p>Pri uplatnen\u00ed len samotnej nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka v\u00e1m nem\u00f4\u017ee vznikn\u00fa\u0165 n\u00e1rok na vr\u00e1tenie dane, resp. da\u0148ov\u00fd preplatok, ako napr\u00edklad pri zoh\u013eadnen\u00ed da\u0148ov\u00e9ho bonusu na die\u0165a alebo da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky. Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka <strong>zni\u017euje z\u00e1klad dane z pr\u00edjmov maxim\u00e1lne do nuly<\/strong>.<\/p>\n<p>Ale pozor \u2013 pokia\u013e po\u010das roka nepracujete v\u0161etky mesiace a v\u00e1\u0161 zamestn\u00e1vate\u013e za v\u00e1s zo mzdy odv\u00e1dza preddavky na da\u0148 z pr\u00edjmov (typicky pri pr\u00e1ci na trval\u00fd pracovn\u00fd pomer, ale aj na dohodu, pr\u00edpadne pracujete bez podp\u00edsania vyhl\u00e1senia), <strong>z\u00edskate \u010das\u0165 zaplaten\u00fdch preddavkov na da\u0148 z pr\u00edjmov sp\u00e4\u0165<\/strong> prostredn\u00edctvom ro\u010dn\u00e9ho z\u00fa\u010dtovania dane, alebo podan\u00edm da\u0148ov\u00e9ho priznania.<\/p>\n<p>Po\u010das roka ste toti\u017e v niektor\u00fdch mesiacoch neuplat\u0148ovali mesa\u010dn\u00fa nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka, ale pri vysporiadan\u00ed dane za uplynul\u00fd rok sa v\u00fd\u0161ka nezdanite\u013enej \u010dasti nekr\u00e1ti \u2013 <strong>uplatn\u00edte ju v plnej v\u00fd\u0161ke<\/strong>.<\/p>\n<p>Teraz si to n\u00e1zorne <strong>uk\u00e1\u017eeme na pr\u00edkladoch<\/strong>.<\/p>\n<h3>Praktick\u00fd pr\u00edklad: pracujete len \u010das\u0165 roka<\/h3>\n<p>Pani Andrea v roku 2025 pracuje iba od marca do decembra. M\u00e1 hrub\u00fa mzdu vo v\u00fd\u0161ke 900 eur. U zamestn\u00e1vate\u013ea podp\u00edsala vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a da\u0148ov\u00e9ho bonusu. Jej zamestn\u00e1vate\u013e za \u0148u po\u010das roka uplat\u0148uje mesa\u010dn\u00fa nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka vo v\u00fd\u0161ke 479,48 eura, tak\u017ee na mesa\u010dnom preddavku odvedie 56,98 eura [19 % z: (hrub\u00e1 mzda 900 eur \u2013 soci\u00e1lne poistenie 84,60 eura \u2013 zdravotn\u00e9 poistenie 36 eur \u2013 nezdanite\u013en\u00e1 \u010das\u0165 479,48 eura)]. Za 10 mesiacov, kedy je zamestnan\u00e1, teda odvedie na preddavkoch celkom 569,80 eura.<\/p>\n<p>V ro\u010dnom z\u00fa\u010dtovan\u00ed dane uplatn\u00ed nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka v plnej v\u00fd\u0161ke 5 753,79 eura platnej pre rok 2025, a preto jej <strong>vznikne n\u00e1rok na vr\u00e1tenie dane (da\u0148ov\u00fd preplatok) v hodnote 182,16 eura<\/strong>. Vypo\u010d\u00edtal sa ako rozdiel medzi sumou zaplaten\u00fdch preddavkov 569,80 eura a da\u0148ou 387,64 eura vypo\u010d\u00edtanou z miezd za cel\u00fd rok pri uplatnen\u00ed ro\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka [19 % z: (hrub\u00e9 mzdy 9 000 eur \u2013 soci\u00e1lne poistenie 846 eur \u2013 zdravotn\u00e9 poistenie 360 eur \u2013 nezdanite\u013en\u00e1 \u010das\u0165 5 753,79 eura)].<\/p>\n<h3>Praktick\u00fd pr\u00edklad: pracujete ako SZ\u010cO s vysok\u00fdmi pr\u00edjmami<\/h3>\n<p>Podnikate\u013e Jaroslav cel\u00fd rok 2025 podnik\u00e1 a dosiahne hrub\u00fd zisk (zjednodu\u0161ene ho pova\u017eujme za z\u00e1klad dane z pr\u00edjmov) vo v\u00fd\u0161ke 20 000 eur. V da\u0148ovom priznan\u00ed si uplatn\u00ed iba nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka, na in\u00e9 nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane nem\u00e1 n\u00e1rok. Na <strong>dani z pr\u00edjmov zaplat\u00ed 2 136,93 eura<\/strong> [15 % z: (20 000 eur \u2013 5 753,79 eura)].<\/p>\n<h3>Praktick\u00fd pr\u00edklad: pracujete ako SZ\u010cO s n\u00edzkymi pr\u00edjmami<\/h3>\n<p>Podnikate\u013e Karol tie\u017e po cel\u00fd rok 2025 podnik\u00e1 a dosiahne hrub\u00fd zisk (zjednodu\u0161ene ho pova\u017eujme za z\u00e1klad dane z pr\u00edjmov) vo v\u00fd\u0161ke 4 000 eur. V da\u0148ovom priznan\u00ed si uplatn\u00ed iba nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka, na in\u00e9 nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane nem\u00e1 n\u00e1rok. Pri podan\u00ed da\u0148ov\u00e9ho priznania mu <strong>vyjde da\u0148 0 eur<\/strong> [15 % z: (4 000 eur \u2013 nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka vo v\u00fd\u0161ke 5 753,79 eura zn\u00ed\u017ei z\u00e1klad dane maxim\u00e1lne do nuly, tak\u017ee sa uplatn\u00ed len vo v\u00fd\u0161ke 4 000 eur)].<\/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\/12730\">\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\/12730\">\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>Nepla\u0165te na daniach viac, ne\u017e mus\u00edte \u2013 v\u00fd\u0161ka nezdanite\u013en\u00fdch \u010dast\u00ed v roku 2025<\/h2>\n<p>Teraz u\u017e viete, \u010do je nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka. Va\u0161u da\u0148ov\u00fa povinnos\u0165 v kone\u010dnom d\u00f4sledku zn\u00ed\u017ei aj napr\u00edklad <a href=\"https:\/\/www.idoklad.sk\/blog\/co-musite-splnit-pre-uplatnenie-nezdanitelnej-casti-zakladu-dane-na-manzela-manzelku-pre-szco\/\">nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela)<\/a> alebo da\u0148ov\u00fd bonus na die\u0165a.<\/p>\n<p>Tabu\u013eka ni\u017e\u0161ie zachyt\u00e1va vybran\u00fa v\u00fd\u0161ku <strong>aktu\u00e1lnych nezdanite\u013en\u00fdch \u010dast\u00ed z\u00e1kladu dane a da\u0148ov\u00fdch bonusov<\/strong> a podmienky pre ich uplatnenie:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Nezdanite\u013en\u00e1 \u010das\u0165 \/ da\u0148ov\u00fd bonus<\/strong><\/td>\n<td><strong>V\u00fd\u0161ka nezdanite\u013enej \u010dasti \/ da\u0148ov\u00e9ho bonusu za rok 2025 a podmienky ich uplatnenia<\/strong><\/td>\n<td><strong>Pr\u00edloha da\u0148ov\u00e9ho priznania \/ ro\u010dn\u00e9ho z\u00fa\u010dtovania dane<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/td>\n<td>1. Ak dosiahnete z\u00e1klad dane najviac 25 426,27 eura, tak nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka je 5 753,79 eura.<\/p>\n<p>2. Ak dosiahnete z\u00e1klad dane viac ako 25 426,27 eura, tak nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka sa vypo\u010d\u00edta ako rozdiel medzi sumou 12 110,36 eura a \u0161tvrtinou v\u00e1\u0161ho z\u00e1kladu dane.<\/p>\n<p>V pr\u00edpade, \u017ee ste boli k 1. janu\u00e1ru tohto roka poberate\u013eom starobn\u00e9ho d\u00f4chodku, vyrovn\u00e1vacieho pr\u00edplatku, pred\u010dasn\u00e9ho starobn\u00e9ho d\u00f4chodku, starobn\u00e9ho d\u00f4chodkov\u00e9ho sporenia, v\u00fdsluhov\u00e9ho d\u00f4chodku alebo obdobn\u00e9ho d\u00f4chodku zo zahrani\u010dia alebo ak v\u00e1m tak\u00fdto d\u00f4chodok bol priznan\u00fd sp\u00e4tne k 1. janu\u00e1ru tohto roka alebo k 1. janu\u00e1ru predch\u00e1dzaj\u00facich rokov, tak nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka sa zni\u017euje o sumu vyplaten\u00e9ho d\u00f4chodku vr\u00e1tane 13. d\u00f4chodku.<\/td>\n<td>K da\u0148ov\u00e9mu priznaniu nepriklad\u00e1te \u017eiaden doklad.<\/p>\n<p>Pri vykonan\u00ed ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestn\u00e1vate\u013eovi, ak ste boli poberate\u013eom d\u00f4chodku k 1. janu\u00e1ru, predklad\u00e1te posledn\u00e9 rozhodnutie o priznan\u00ed d\u00f4chodku alebo doklad o ro\u010dnom \u00fahrne vyplaten\u00e9ho d\u00f4chodku.<\/td>\n<\/tr>\n<tr>\n<td>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela)<\/td>\n<td>1. Ak ste dosiahli z\u00e1klad dane najviac 48 441,43 eura a va\u0161a man\u017eelka (man\u017eel) v tomto roku:<\/p>\n<p>a) nemala \u017eiadny vlastn\u00fd pr\u00edjem, tak va\u0161a nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) je 5 260,61 eura,<\/p>\n<p>b) mala vlastn\u00fd pr\u00edjem, tak va\u0161a nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) je rozdiel medzi sumou 5 260,61 eura a vlastn\u00fdm pr\u00edjmom va\u0161ej man\u017eelky (man\u017eela).<\/p>\n<p>2. Ak ste dosiahli z\u00e1klad dane viac ako 48 441,43 eura a va\u0161a man\u017eelka (man\u017eel) v tomto roku:<\/p>\n<p>a) nemala \u017eiadny vlastn\u00fd pr\u00edjem, tak va\u0161a nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) je rozdiel medzi sumou 17 370,97 eura a \u0161tvrtinou v\u00e1\u0161ho z\u00e1kladu dane,<\/p>\n<p>b) mala vlastn\u00fd pr\u00edjem, tak va\u0161a nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) je rozdiel medzi sumou 17 370,97 eura a \u0161tvrtinou v\u00e1\u0161ho z\u00e1kladu dane, ktor\u00fd sa e\u0161te zn\u00ed\u017ei o vlastn\u00fd pr\u00edjem va\u0161ej man\u017eelky (man\u017eela).<\/p>\n<p>Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) si m\u00f4\u017eete uplatni\u0165 iba na man\u017eelku (man\u017eela) \u017eij\u00facu s vami v dom\u00e1cnosti, ktor\u00e1 sp\u013a\u0148a aspo\u0148 jednu z t\u00fdchto podmienok: starala sa o vy\u017eivovan\u00e9 malolet\u00e9 die\u0165a \u017eij\u00face s vami v dom\u00e1cnosti, poberala pe\u0148a\u017en\u00fd pr\u00edspevok na opatrovanie, bola evidovan\u00e1 ako nezamestnan\u00e1 na \u00farade pr\u00e1ce, bola ob\u010danom so zdravotn\u00fdm postihnut\u00edm, alebo bola ob\u010danom s \u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm.<\/td>\n<td>K da\u0148ov\u00e9mu priznaniu nepriklad\u00e1te \u017eiaden doklad.<\/p>\n<p>Pri vykonan\u00ed ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestn\u00e1vate\u013eovi predklad\u00e1te okrem sob\u00e1\u0161neho listu a \u010destn\u00e9ho vyhl\u00e1senia o v\u00fd\u0161ke vlastn\u00e9ho pr\u00edjmu man\u017eelky (man\u017eela) aj doklad preukazuj\u00faci splnenie \u010fal\u0161\u00edch podmienok (napr. rodn\u00fd list die\u0165a\u0165a, rozhodnutie o poberan\u00ed pe\u0148a\u017en\u00e9ho pr\u00edspevku na opatrovanie, potvrdenie z \u00faradu pr\u00e1ce o zaraden\u00ed do evidencie, posudok o zdravotnom postihnut\u00ed).<\/td>\n<\/tr>\n<tr>\n<td>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane v podobe pr\u00edspevkov na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt a pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie<\/td>\n<td>Pr\u00edspevky na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt a pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie (tzv. tret\u00ed pilier) s\u00fa nezdanite\u013enou \u010das\u0165ou z\u00e1kladu dane vo v\u00fd\u0161ke, v akej ste ich v pr\u00edslu\u0161nom roku zaplatili, v \u00fahrne maxim\u00e1lne do v\u00fd\u0161ky 180 eur za rok.<\/p>\n<p>Na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane v podobe pr\u00edspevkov na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt a pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie mus\u00edte splni\u0165 v\u0161etky tieto podmienky:<\/p>\n<p>a) pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie ste zaplatili na z\u00e1klade \u00fa\u010dastn\u00edckej zmluvy uzatvorenej po 31. decembri 2013 alebo na z\u00e1klade zmeny \u00fa\u010dastn\u00edckej zmluvy, ktorej s\u00fa\u010das\u0165ou je zru\u0161enie d\u00e1vkov\u00e9ho pl\u00e1nu, alebo na z\u00e1klade zmluvy o celoeur\u00f3pskom osobnom d\u00f4chodkovom produkte,<\/p>\n<p>b) nem\u00e1te uzatvoren\u00fa in\u00fa \u00fa\u010dastn\u00edcku zmluvu pod\u013ea osobitn\u00e9ho predpisu, ktor\u00e1 nesp\u013a\u0148a podmienky uveden\u00e9 v p\u00edsmene a).<\/td>\n<td>K da\u0148ov\u00e9mu priznaniu nepriklad\u00e1te \u017eiaden doklad.<\/p>\n<p>Pri vykonan\u00ed ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestn\u00e1vate\u013eovi predklad\u00e1te v\u00fdpis z osobn\u00e9ho \u00fa\u010dtu sporite\u013ea vystaven\u00fd doplnkovou d\u00f4chodkovou spolo\u010dnos\u0165ou alebo poskytovate\u013eom celoeur\u00f3pskeho osobn\u00e9ho d\u00f4chodkov\u00e9ho produktu. Ak ale za v\u00e1s pr\u00edspevky na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt alebo doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie odv\u00e1dzal v\u00e1\u0161 zamestn\u00e1vate\u013e, nemus\u00edte mu predklada\u0165 \u017eiaden doklad.<\/td>\n<\/tr>\n<tr>\n<td>da\u0148ov\u00fd bonus na die\u0165a si m\u00f4\u017eete uplatni\u0165 najviac do v\u00fd\u0161ky ustanoven\u00e9ho percenta<\/td>\n<td>Da\u0148ov\u00fd bonus na ka\u017ed\u00e9 vy\u017eivovan\u00e9 nezaopatren\u00e9 die\u0165a \u017eij\u00face s vami v dom\u00e1cnosti je:<\/p>\n<p>a) 100 eur mesa\u010dne na die\u0165a, ktor\u00e9 nedov\u0155\u0161ilo 15 rokov,<\/p>\n<p>b) 50 eur mesa\u010dne na die\u0165a, ktor\u00e9 dov\u0155\u0161ilo 15 rokov a nedov\u0155\u0161ilo 18 rokov.<\/p>\n<p>Da\u0148ov\u00fd bonus na die\u0165a si m\u00f4\u017eete uplatni\u0165 najviac do v\u00fd\u0161ky ustanoven\u00e9ho percenta zo s\u00fa\u010dtu \u010diastkov\u00fdch z\u00e1kladov dane z pr\u00edjmov zo zamestnania a z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti v z\u00e1vislosti od po\u010dtu det\u00ed: jedno die\u0165a = 29 %, dve deti = 36 %, tri deti = 43 %, \u0161tyri deti = 50 %, p\u00e4\u0165 det\u00ed = 57 %, \u0161es\u0165 a viac det\u00ed = 64 %.<\/td>\n<td>K da\u0148ov\u00e9mu priznaniu priklad\u00e1te rodn\u00fd list die\u0165a\u0165a (pr\u00edpadne rozhodnutie s\u00fadu o osvojen\u00ed die\u0165a\u0165a, rozhodnutie s\u00fadu o zveren\u00ed die\u0165a\u0165a do n\u00e1hradnej starostlivosti alebo sob\u00e1\u0161ny list a rodn\u00fd list die\u0165a\u0165a, ak ide o die\u0165a druh\u00e9ho z man\u017eelov). A len ak die\u0165a \u0161tuduje v zahrani\u010d\u00ed, tak aj potvrdenie o n\u00e1v\u0161teve \u0161koly alebo potvrdenie o poberan\u00ed pr\u00eddavku na vy\u017eivovan\u00e9 die\u0165a.<\/p>\n<p>Ako zamestnanec zamestn\u00e1vate\u013eovi predklad\u00e1te tie\u017e rodn\u00fd list die\u0165a\u0165a (pr\u00edpadne rozhodnutie s\u00fadu o osvojen\u00ed die\u0165a\u0165a, rozhodnutie s\u00fadu o zveren\u00ed die\u0165a\u0165a do n\u00e1hradnej starostlivosti alebo sob\u00e1\u0161ny list a rodn\u00fd list die\u0165a\u0165a, ak ide o die\u0165a druh\u00e9ho z man\u017eelov). A bez oh\u013eadu na to, \u010di die\u0165a \u0161tuduje na Slovensku alebo v zahrani\u010d\u00ed, mus\u00edte zamestn\u00e1vate\u013eovi predlo\u017ei\u0165 potvrdenie o n\u00e1v\u0161teve \u0161koly alebo potvrdenie o poberan\u00ed pr\u00eddavku na vy\u017eivovan\u00e9 die\u0165a.<\/td>\n<\/tr>\n<tr>\n<td>da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky<\/td>\n<td>Da\u0148ov\u00fdm bonusom na zaplaten\u00e9 \u00faroky je suma vo v\u00fd\u0161ke 50 % zo zaplaten\u00fdch \u00farokov v pr\u00edslu\u0161nom roku (maxim\u00e1lne 1 200 eur za rok) vypo\u010d\u00edtan\u00fdch z v\u00fd\u0161ky poskytnut\u00e9ho \u00faveru na b\u00fdvanie na z\u00e1klade jednej zmluvy o \u00favere na b\u00fdvanie na jednu slovensk\u00fa nehnute\u013enos\u0165 ur\u010den\u00fa na b\u00fdvanie, ktorou je byt alebo rodinn\u00fd dom sl\u00fa\u017eiaci v\u00fdlu\u010dne k v\u00e1\u0161mu vlastn\u00e9mu trval\u00e9mu b\u00fdvaniu alebo k v\u00e1\u0161mu vlastn\u00e9mu trval\u00e9mu b\u00fdvaniu spolu s bl\u00edzkymi osobami.<\/p>\n<p>Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky si m\u00f4\u017eete uplatni\u0165 po\u010das piatich bezprostredne po sebe nasleduj\u00facich rokov, za\u010d\u00ednaj\u00fac mesiacom, v ktorom sa za\u010dalo \u00faro\u010denie \u00faveru na b\u00fdvanie.<\/p>\n<p>N\u00e1rok na da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky v\u00e1m vznik\u00e1, ak m\u00e1te:<\/p>\n<p>a) od 18 rokov do 35 rokov ku d\u0148u podania \u017eiadosti o \u00faver na b\u00fdvanie,<\/p>\n<p>b) priemern\u00fd mesa\u010dn\u00fd pr\u00edjem za rok predch\u00e1dzaj\u00faci roku, v ktorom bola uzavret\u00e1 zmluva o \u00favere na b\u00fdvanie, najviac vo v\u00fd\u0161ke 1,6 n\u00e1sobku priemernej mesa\u010dnej mzdy za rok predch\u00e1dzaj\u00faci roku, v ktorom bola uzavret\u00e1 zmluva o \u00favere na b\u00fdvanie.<\/p>\n<p>Pozn\u00e1mka: Vy\u0161\u0161ie uveden\u00e9 pravidl\u00e1 sa pou\u017eij\u00fa pre uplatnenie da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky zo zmluvy o \u00favere na b\u00fdvanie uzavretej najsk\u00f4r po 31. decembri 2023. Pre uplatnenie da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky zo zmluvy o \u00favere na b\u00fdvanie uzavretej najnesk\u00f4r do 31. decembra 2023 sa pou\u017eij\u00fa pravidl\u00e1 <a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2003\/595\/20230801.html#paragraf-33a\" target=\"_blank\" rel=\"noopener\">\u00a7 33a z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed \u00fa\u010dinnom do 31. decembra 2023<\/a>.<\/td>\n<td>K da\u0148ov\u00e9mu priznaniu priklad\u00e1te potvrdenie vystaven\u00e9 bankou.<\/p>\n<p>Pri vykonan\u00ed ro\u010dn\u00e9ho z\u00fa\u010dtovania dane zamestn\u00e1vate\u013eovi predklad\u00e1te potvrdenie vystaven\u00e9 bankou.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka je da\u0148ov\u00e1 \u00fa\u013eava, ktor\u00fa si m\u00f4\u017ee uplatni\u0165 ka\u017ed\u00fd, kto plat\u00ed dane z pr\u00edjmov \u2013 SZ\u010cO, zamestnanec, pracuj\u00faci \u010di podnikaj\u00faci &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12733,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[373,523,56],"class_list":["post-12730","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-danovnik","tag-nezdanitelna-cast","tag-zaklad-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12730","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=12730"}],"version-history":[{"count":4,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12730\/revisions"}],"predecessor-version":[{"id":15953,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12730\/revisions\/15953"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12733"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}