{"id":12844,"date":"2023-03-22T07:00:30","date_gmt":"2023-03-22T06:00:30","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/danove-zvyhodnenie-na-vyzivovane-dieta\/"},"modified":"2023-06-26T11:04:51","modified_gmt":"2023-06-26T09:04:51","slug":"danove-zvyhodnenie-na-vyzivovane-dieta","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/danove-zvyhodnenie-na-vyzivovane-dieta\/","title":{"rendered":"Da\u0148ov\u00e9 zv\u00fdhodnenie na vy\u017eivovan\u00e9 die\u0165a"},"content":{"rendered":"<p><strong>Da\u0148ov\u00e9 zv\u00fdhodnenie na vy\u017eivovan\u00e9 die\u0165a \u017eij\u00face s da\u0148ovn\u00edkom v dom\u00e1cnosti, zn\u00e1me aj ako da\u0148ov\u00fd bonus na vy\u017eivovan\u00e9 die\u0165a, rob\u00ed pre fyzick\u00e9 osoby nezanedbate\u013en\u00fa polo\u017eku, ktor\u00e1 zni\u017euje celkov\u00fd odvod dane z pr\u00edjmov fyzick\u00fdch os\u00f4b. Hoci ide o dlhoro\u010dn\u00fa problematiku, jeho v\u00fd\u0161ka a podmienky pre jeho uplatnenie sa v poslednom obdob\u00ed \u010dasto menili. V niektor\u00fdch situ\u00e1ci\u00e1ch maj\u00fa zase da\u0148ovn\u00edci probl\u00e9my s aplik\u00e1ciou da\u0148ov\u00e9ho zv\u00fdhodnenia na vy\u017eivovan\u00e9 die\u0165a.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-pixabay-220455.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-104908\" \/><\/p>\n<p>Jednou zo situ\u00e1ci\u00ed, ke\u010f si da\u0148ovn\u00edci nie s\u00fa ist\u00ed, \u010di si m\u00f4\u017eu da\u0148ov\u00e9 zv\u00fdhodnenie na vy\u017eivovan\u00e9 die\u0165a (\u010falej len \u201eda\u0148ov\u00e9 zv\u00fdhodnenie\u201c) uplatni\u0165, je okamih, ke\u010f <strong>vy\u017eivovan\u00e9 die\u0165a uzavrie man\u017eelstvo<\/strong>. Odpove\u010f na vzniknut\u00fa ot\u00e1zku n\u00e1m d\u00e1va z\u00e1kon o dani z pr\u00edjmov (\u010falej len \u201eZDP\u201c). Tu je mo\u017en\u00e9 n\u00e1js\u0165 podmienky na uplatnenie da\u0148ov\u00e9ho zv\u00fdhodnenia.<\/p>\n<h2>V\u00fd\u0161ka da\u0148ov\u00e9ho bonusu<\/h2>\n<p>Pre kalend\u00e1rny rok 2023 plat\u00ed, \u017ee da\u0148ovn\u00edk si m\u00f4\u017ee uplatni\u0165 da\u0148ov\u00fd bonus vo v\u00fd\u0161ke:<\/p>\n<ul>\n<li><strong>50 eur mesa\u010dne<\/strong>, ak vy\u017eivovan\u00e9 die\u0165a dov\u0155\u0161ilo 18 rokov veku, alebo<\/li>\n<li><strong>140 eur mesa\u010dne<\/strong>, ak vy\u017eivovan\u00e9 die\u0165a nedov\u0155\u0161ilo 18 rokov veku (a to posledn\u00fdkr\u00e1t za kalend\u00e1rny mesiac, v ktorom die\u0165a dov\u0155\u0161i 18 rokov veku) a ak sa na vy\u017eivovan\u00e9 die\u0165a neposkytuje dot\u00e1cia na podporu v\u00fdchovy k stravovac\u00edm n\u00e1vykom die\u0165a\u0165a (\u010di\u017ee ak sa na toto die\u0165a poskytuje dot\u00e1cia na podporu v\u00fdchovy k stravovac\u00edm n\u00e1vykom die\u0165a\u0165a, tak n\u00e1rok na da\u0148ov\u00fd bonus da\u0148ovn\u00edkovi za pr\u00edslu\u0161n\u00fd kalend\u00e1rny mesiac nevznik\u00e1).<\/li>\n<\/ul>\n<p>To, \u017ee ide pre da\u0148ovn\u00edkov o nezanedbate\u013en\u00fa finan\u010dn\u00fa \u010diastku, umoc\u0148uje fakt, \u017ee da\u0148ov\u00e9 zv\u00fdhodnenie je vlastne z\u013eavou z dane a nie polo\u017ekou zni\u017euj\u00facou iba z\u00e1klad dane. Vy\u0161\u0161ie uveden\u00e9 sumy teda predstavuj\u00fa re\u00e1lne zv\u00fd\u0161enie majetku da\u0148ovn\u00edkov.<\/p>\n<p>Uveden\u00e1 suma da\u0148ov\u00e9ho bonusu na die\u0165a 50 eur mesa\u010dne pre die\u0165a vo veku od 18 rokov a 140 eur mesa\u010dne pre die\u0165a vo veku do 18 rokov v\u0161ak e\u0161te podlieha ur\u010dit\u00e9mu testu. N\u00e1rok na da\u0148ov\u00fd bonus je toti\u017eto <strong>mo\u017en\u00e9 uplatni\u0165 najviac do v\u00fd\u0161ky ustanoven\u00e9ho percenta z\u00e1kladu dane<\/strong> (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov zo z\u00e1vislej \u010dinnosti alebo do v\u00fd\u0161ky ustanoven\u00e9ho percenta z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti, alebo ich \u00fahrnu pod\u013ea ni\u017e\u0161ie uvedenej tabu\u013eky. Pri uplatnen\u00ed da\u0148ov\u00e9ho bonusu na vy\u017eivovan\u00e9 die\u0165a sa teda jeho maxim\u00e1lna v\u00fd\u0161ka porovn\u00e1va s ustanoven\u00fdm percentom z\u00e1kladu dane z pr\u00edjmov. Da\u0148ov\u00fd bonus sa v\u017edy uplatn\u00ed v tej ni\u017e\u0161ej sume, ktor\u00e1 vz\u00edde z tohto porovnania.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>Po\u010det vy\u017eivovan\u00fdch det\u00ed<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Percento z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov, do ktor\u00e9ho mo\u017eno da\u0148ov\u00fd bonus uplatni\u0165<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\n<p>1<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>20 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p>2<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>27 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p>3<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>34 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p>4<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>41 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p>5<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>48 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p>6 a viac<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>55 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00fdsledkom m\u00f4\u017ee by\u0165, \u017ee <strong>zamestnanci alebo podnikatelia s ni\u017e\u0161\u00edmi pr\u00edjmami si da\u0148ov\u00fd bonus na vy\u017eivovan\u00e9 die\u0165a nebud\u00fa m\u00f4c\u0165 uplatni\u0165 v jeho maxim\u00e1lnej mo\u017enej sume<\/strong> pod\u013ea ZDP. Napr\u00edklad zamestnanec s hrubou mzdou 750 eur s jedn\u00fdm die\u0165a\u0165om do 18 rokov si bude m\u00f4c\u0165 uplatni\u0165 da\u0148ov\u00fd bonus len vo v\u00fd\u0161ke 129,90 eura mesa\u010dne (20 % z jeho z\u00e1kladu dane z pr\u00edjmov). Maxim\u00e1lna v\u00fd\u0161ka pre neho je v\u0161ak 140 eur mesa\u010dne.<\/p>\n<p>Pre tak\u00fdchto da\u0148ovn\u00edkov existuje e\u0161te jedna mo\u017enos\u0165, ako z\u00edska\u0165 da\u0148ov\u00e9 zv\u00fdhodnenie v plnej sume. Jej vyu\u017eitie je podmienen\u00e9 t\u00fdm, \u017ee podmienky na uplatnenie da\u0148ov\u00e9ho bonusu mus\u00ed sp\u013a\u0148a\u0165 viac da\u0148ovn\u00edkov (typicky obaja rodi\u010dia). V tomto pr\u00edpade si da\u0148ovn\u00edk (jeden z rodi\u010dov), ktor\u00fd si uplat\u0148uje da\u0148ov\u00fd bonus a nem\u00e1 dostato\u010dne vysok\u00fd z\u00e1klad dane z pr\u00edjmov na uplatnenie plnej sumy da\u0148ov\u00e9ho bonusu na vy\u017eivovan\u00e9 die\u0165a, m\u00f4\u017ee len na \u00fa\u010dely v\u00fdpo\u010dtu v\u00fd\u0161ky n\u00e1roku na da\u0148ov\u00fd bonus <strong>nav\u00fd\u0161i\u0165 svoj z\u00e1klad dane z pr\u00edjmov o z\u00e1klad dane z pr\u00edjmov zo zamestnania, z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti druhej opr\u00e1vnenej osoby (druh\u00e9ho rodi\u010da)<\/strong> vy\u017eivuj\u00facej die\u0165a v dom\u00e1cnosti. Takto si napr\u00edklad matka, ktor\u00e1 si uplat\u0148uje da\u0148ov\u00fd bonus na deti, ale nezar\u00e1ba dostato\u010dne ve\u013ea na to, aby si ho uplatnila v plnej sume, m\u00f4\u017ee k svojmu z\u00e1kladu dane z pr\u00edjmov pripo\u010d\u00edta\u0165 z\u00e1klad dane z pr\u00edjmov otca t\u00fdchto det\u00ed \u017eij\u00faceho s nimi v dom\u00e1cnosti. N\u00e1sledne jej vyjde n\u00e1rok na da\u0148ov\u00fd bonus na vy\u017eivovan\u00e9 deti v plnej sume.<\/p>\n<p>Pozor v\u0161ak na to, \u017ee t\u00fato mo\u017enos\u0165 je mo\u017en\u00e9 <strong>vyu\u017ei\u0165 len podan\u00edm da\u0148ov\u00e9ho priznania<\/strong>. V ro\u010dnom z\u00fa\u010dtovan\u00ed dane u zamestn\u00e1vate\u013ea si takto \u201edodato\u010dne uplatni\u0165\u201c da\u0148ov\u00fd bonus nie je mo\u017en\u00e9.<\/p>\n<h2>Podmienky pre uplatnenie da\u0148ov\u00e9ho bonusu<\/h2>\n<p>ZDP vy\u017eaduje pre uplatnenie da\u0148ov\u00e9ho zv\u00fdhodnenia na vy\u017eivovan\u00e9 die\u0165a splnenie nieko\u013ek\u00fdch podmienok. Podmienky s\u00fa nasleduj\u00face:<\/p>\n<h3>1. Vy\u017eivovan\u00e9 die\u0165a<\/h3>\n<p>Za <strong>vy\u017eivovan\u00e9 die\u0165a<\/strong> ZDP pova\u017euje die\u0165a vlastn\u00e9, osvojen\u00e9, die\u0165a prevzat\u00e9 do starostlivosti nahr\u00e1dzaj\u00facej starostlivos\u0165 rodi\u010dov na z\u00e1klade rozhodnutia pr\u00edslu\u0161n\u00e9ho org\u00e1nu a die\u0165a druh\u00e9ho z man\u017eelov, ktor\u00e9 je nezaopatren\u00fdm die\u0165a\u0165om pod\u013ea <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2003\/600\/#paragraf-3\" target=\"_blank\" rel=\"noopener\">z\u00e1kona o pr\u00eddavku na die\u0165a<\/a>.<\/p>\n<p>Nezaopatren\u00e9 die\u0165a pod\u013ea tohto z\u00e1kona je die\u0165a do skon\u010denia povinnej \u0161kolskej doch\u00e1dzky, najdlh\u0161ie do dov\u0155\u0161enia 25 rokov veku, ak nez\u00edskalo vysoko\u0161kolsk\u00e9 vzdelanie druh\u00e9ho stup\u0148a alebo mu nevznikol n\u00e1rok na invalidn\u00fd d\u00f4chodok, a ak:<\/p>\n<ul>\n<li>sa s\u00fastavne pripravuje na povolanie \u0161t\u00fadiom dennou formou alebo<\/li>\n<li>sa nem\u00f4\u017ee s\u00fastavne pripravova\u0165 na povolanie \u0161t\u00fadiom, alebo vykon\u00e1va\u0165 z\u00e1robkov\u00fa \u010dinnos\u0165 pre chorobu alebo \u00faraz.<\/li>\n<\/ul>\n<p>Nezaopatren\u00e9 die\u0165a je aj die\u0165a, ktor\u00e9<\/p>\n<ul>\n<li>je osloboden\u00e9 od povinnosti doch\u00e1dza\u0165 do \u0161koly,<\/li>\n<li>sa vzdel\u00e1va v z\u00e1kladnej \u0161kole pre \u017eiakov so zdravotn\u00fdm znev\u00fdhodnen\u00edm alebo<\/li>\n<li>je neschopn\u00e9 sa s\u00fastavne pripravova\u0165 na povolanie alebo vykon\u00e1va\u0165 z\u00e1robkov\u00fa \u010dinnos\u0165 pre dlhodobo nepriazniv\u00fd zdravotn\u00fd stav, najdlh\u0161ie do dosiahnutia plnoletosti.<\/li>\n<\/ul>\n<h3>2. Die\u0165a \u017eij\u00face v dom\u00e1cnosti s da\u0148ovn\u00edkom<\/h3>\n<p>\u010eal\u0161ou podmienkou pre uplatnenie da\u0148ov\u00e9ho zv\u00fdhodnenia na vy\u017eivovan\u00e9 die\u0165a je to, \u017ee toto die\u0165a <strong>mus\u00ed \u017ei\u0165 v dom\u00e1cnosti s da\u0148ovn\u00edkom<\/strong>. Pri v\u00fdzname slova dom\u00e1cnos\u0165 ZDP odkazuje na <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/1964\/40\/#predpis.cast-prva.hlava-deviata.skupinaParagrafov-domacnost\" target=\"_blank\" rel=\"noopener\">Ob\u010diansky z\u00e1konn\u00edk<\/a>. Pod\u013ea neho dom\u00e1cnos\u0165 tvoria fyzick\u00e9 osoby, ktor\u00e9 spolu trvale \u017eij\u00fa a spolo\u010dne uhradzuj\u00fa n\u00e1klady na svoje potreby. ZDP v\u0161ak e\u0161te dod\u00e1va, \u017ee prechodn\u00fd pobyt die\u0165a\u0165a mimo dom\u00e1cnosti nem\u00e1 vplyv na uplatnenie da\u0148ov\u00e9ho bonusu. Ide napr\u00edklad o pr\u00edpady, ke\u010f die\u0165a do\u010dasne b\u00fdva na \u0161kolskom intern\u00e1te.<\/p>\n<h3>3. Pomern\u00e9 uplatnenie da\u0148ov\u00e9ho zv\u00fdhodnenia<\/h3>\n<p>Vo v\u0161eobecnosti plat\u00ed, \u017ee ak deti vy\u017eivuj\u00fa v dom\u00e1cnosti viacer\u00ed da\u0148ovn\u00edci, m\u00f4\u017ee si da\u0148ov\u00fd bonus uplatni\u0165 na v\u0161etky deti po v\u0161etky kalend\u00e1rne mesiace roka len jeden z nich. Je v\u0161ak mo\u017en\u00fd aj tak\u00fd postup, \u017ee <strong>pomern\u00fa \u010das\u0165 da\u0148ov\u00e9ho bonusu po \u010das\u0165 zda\u0148ovacieho obdobia<\/strong> si uplatn\u00ed jeden z da\u0148ovn\u00edkov na v\u0161etky vy\u017eivovan\u00e9 deti a po zost\u00e1vaj\u00facu \u010das\u0165 na v\u0161etky vy\u017eivovan\u00e9 deti druh\u00fd z da\u0148ovn\u00edkov. Napr\u00edklad za obdobie janu\u00e1r a\u017e j\u00fan si da\u0148ov\u00fd bonus na v\u0161etky deti bude uplat\u0148ova\u0165 matka a za obdobie j\u00fal a\u017e december si da\u0148ov\u00fd bonus na v\u0161etky deti bude uplat\u0148ova\u0165 otec.<\/p>\n<p>Da\u0148ovn\u00edkovi, ktor\u00fd vy\u017eivuje die\u0165a len jeden kalend\u00e1rny mesiac alebo nieko\u013eko kalend\u00e1rnych mesiacov v zda\u0148ovacom obdob\u00ed, mo\u017eno poskytn\u00fa\u0165 da\u0148ov\u00e9 zv\u00fdhodnenie za ka\u017ed\u00fd kalend\u00e1rny mesiac, <strong>na za\u010diatku ktor\u00e9ho boli splnen\u00e9 podmienky na jeho uplatnenie<\/strong>. Z tohto pravidla s\u00fa v\u0161ak vy\u0148at\u00e9 tieto situ\u00e1cie, kedy da\u0148ov\u00e9 zv\u00fdhodnenie je mo\u017en\u00e9 uplatni\u0165 u\u017e v kalend\u00e1rnom mesiaci:<\/p>\n<ul>\n<li>v ktorom sa die\u0165a narodilo, alebo<\/li>\n<li>v ktorom za\u010d\u00edna s\u00fastavn\u00e1 pr\u00edprava die\u0165a\u0165a na bud\u00face povolanie, alebo<\/li>\n<li>v ktorom bolo die\u0165a osvojen\u00e9 alebo prevzat\u00e9 do starostlivosti nahr\u00e1dzaj\u00facej starostlivos\u0165 rodi\u010dov na z\u00e1klade rozhodnutia pr\u00edslu\u0161n\u00e9ho org\u00e1nu.<\/li>\n<\/ul>\n<h3>4. Formy da\u0148ov\u00e9ho zv\u00fdhodnenia<\/h3>\n<p>Da\u0148ov\u00e9 zv\u00fdhodnenie sa m\u00f4\u017ee da\u0148ovn\u00edkovi prejavi\u0165 v podobe:<\/p>\n<ul>\n<li>z\u013eavy na dani (da\u0148 je vy\u0161\u0161ia ako da\u0148ov\u00e9 zv\u00fdhodnenie),<\/li>\n<li>vyplatenia da\u0148ov\u00e9ho bonusu (pred uplatnen\u00edm da\u0148ov\u00e9ho zv\u00fdhodnenia je da\u0148 0) alebo<\/li>\n<li>kombin\u00e1ciou z\u013eavy na dani a vyplatenia da\u0148ov\u00e9ho bonusu (vplyvom da\u0148ov\u00e9ho zv\u00fdhodnenia prech\u00e1dza \u201ekladn\u00e1 da\u0148\u201c do \u201ez\u00e1pornej dane\u201c).<\/li>\n<\/ul>\n<p>Pre uplatnenie <strong>da\u0148ov\u00e9ho bonusu<\/strong> platia pre zda\u0148ovacie obdobie 2023 tieto pravidl\u00e1:<\/p>\n<ul>\n<li>v zda\u0148ovacom obdob\u00ed mus\u00edte ma\u0165 zdanite\u013en\u00e9 pr\u00edjmy zo z\u00e1vislej \u010dinnosti alebo z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti (podmienka dosiahnutia t\u00fdchto v pr\u00edjmov vo v\u00fd\u0161ke 6-n\u00e1sobku minim\u00e1lnej mzdy pre uplatnenie da\u0148ov\u00e9ho bonusu bola v ZDP u\u017e zru\u0161en\u00e1).<\/li>\n<\/ul>\n<h3>5. Da\u0148ov\u00ed nerezidenti<\/h3>\n<p>Aby si mohol uplatni\u0165 da\u0148ov\u00e9 zv\u00fdhodnenie <strong>nerezident SR<\/strong>, mus\u00ed \u00fahrn jeho zdanite\u013en\u00fdch pr\u00edjmov (teda pr\u00edjmov, ktor\u00e9 s\u00fa predmetom dane a nie s\u00fa od dane osloboden\u00e9) zo zdrojov na \u00fazem\u00ed SR by\u0165 najmenej 90 % zo v\u0161etk\u00fdch jeho celosvetov\u00fdch pr\u00edjmov.<\/p>\n<p>V pr\u00edpade, \u017ee by chcel aj nerezident <strong>vyu\u017ei\u0165 mo\u017enos\u0165 dodato\u010dn\u00e9ho uplatnenia da\u0148ov\u00e9ho bonusu<\/strong> v da\u0148ovom priznan\u00ed z d\u00f4vodu, \u017ee vzh\u013eadom na jeho pr\u00edjmy si nemohol da\u0148ov\u00fd bonus uplatni\u0165 v plnej sume (narazil na percentu\u00e1lny limit z\u00e1kladu dane z pr\u00edjmov), tak mus\u00ed aj druh\u00e1 opr\u00e1vnen\u00e1 osoba, ktor\u00e1 je nerezidentom SR (da\u0148ovn\u00edkom s obmedzenou da\u0148ovou povinnos\u0165ou) a s da\u0148ovn\u00edkom vy\u017eivuje die\u0165a v dom\u00e1cnosti, dosahova\u0165 v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed \u00fahrn zdanite\u013en\u00fdch pr\u00edjmov zo zdrojov na \u00fazem\u00ed SR vo v\u00fd\u0161ke najmenej 90 % zo v\u0161etk\u00fdch jej celosvetov\u00fdch 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\/12844\">\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=\"N\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12844\">\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>Z\u00e1ver<\/h2>\n<p>V pr\u00edpade, ke\u010f <strong>vy\u017eivovan\u00e9 die\u0165a uzavrie man\u017eelstvo<\/strong>, mus\u00edme nahliadnu\u0165 do ustanovenia \u00a7 33 ods. 3 ZDP, preto\u017ee ide o \u0161peci\u00e1lne ustanovenie, ktor\u00e9 rie\u0161i sk\u00faman\u00fa problematiku. Pod\u013ea tohto ustanovenia plat\u00ed, \u017ee ak die\u0165a uzatvor\u00ed man\u017eelstvo, tak rodi\u010d tohto die\u0165a\u0165a (pr\u00edpadne ten, u ktor\u00e9ho ide vo vz\u0165ahu k tomuto die\u0165a\u0165u o starostlivos\u0165 nahr\u00e1dzaj\u00facu starostlivos\u0165 rodi\u010dov na z\u00e1klade rozhodnutia pr\u00edslu\u0161n\u00e9ho org\u00e1nu) si m\u00f4\u017ee po uplynut\u00ed zda\u0148ovacieho obdobia uplatni\u0165 da\u0148ov\u00fd bonus na toto die\u0165a, ak die\u0165a s n\u00edm \u017eije v dom\u00e1cnosti a ak man\u017eel (man\u017eelka) tohto die\u0165a\u0165a nem\u00e1 za toto zda\u0148ovacie obdobie zdanite\u013en\u00e9 pr\u00edjmy presahuj\u00face sumu zodpovedaj\u00facu 21-n\u00e1sobku sumy \u017eivotn\u00e9ho minima platn\u00e9ho k 1. janu\u00e1ru pr\u00edslu\u0161n\u00e9ho roka.<\/p>\n<p>Z vy\u0161\u0161ie uveden\u00e9ho mo\u017eno vyvodi\u0165, \u017ee na pos\u00fadenie toho, \u010di m\u00e1 rodi\u010d n\u00e1rok na uplatnenie da\u0148ov\u00e9ho zv\u00fdhodnenia u die\u0165a\u0165a, ktor\u00e9 uzavrelo man\u017eelstvo, s\u00fa <strong>rozhoduj\u00facimi skuto\u010dnos\u0165ami to, \u010di rodi\u010d a vy\u017eivovan\u00e9 die\u0165a \u017eij\u00fa v spolo\u010dnej dom\u00e1cnosti a \u010di v\u00fd\u0161ka zdanite\u013en\u00fdch pr\u00edjmov man\u017eela (man\u017eelky) tohto die\u0165a\u0165a (z poh\u013eadu rodi\u010da jeho za\u0165a alebo nevesty) za pr\u00edslu\u0161n\u00fd rok nepresiahla sumu zodpovedaj\u00facu 21-n\u00e1sobku sumy \u017eivotn\u00e9ho minima<\/strong> platn\u00e9ho k 1. janu\u00e1ru pr\u00edslu\u0161n\u00e9ho roka. Ak rodi\u010d a vy\u017eivovan\u00e9 die\u0165a \u017eij\u00fa v spolo\u010dnej dom\u00e1cnosti a z\u00e1rove\u0148 man\u017eel (man\u017eelka) tohto die\u0165a\u0165a za pr\u00edslu\u0161n\u00fd rok dosiahol zdanite\u013en\u00e9 pr\u00edjmy nepresahuj\u00face sumu z\u00e1kladnej nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka, tak potom rodi\u010d na da\u0148ov\u00e9 zv\u00fdhodnenie n\u00e1rok m\u00e1 (samozrejme za splnenia \u010fal\u0161\u00edch vy\u0161\u0161ie uveden\u00fdch podmienok). Da\u0148ov\u00fd bonus sa v\u0161ak v tomto pr\u00edpade (\u017eenat\u00e9ho alebo vydat\u00e9ho die\u0165a\u0165a) uplat\u0148uje tie\u017e \u0161peci\u00e1lne, a\u017e po skon\u010den\u00ed roka.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00e9 zv\u00fdhodnenie na vy\u017eivovan\u00e9 die\u0165a \u017eij\u00face s da\u0148ovn\u00edkom v dom\u00e1cnosti, zn\u00e1me aj ako da\u0148ov\u00fd bonus na vy\u017eivovan\u00e9 die\u0165a, rob\u00ed pre fyzick\u00e9 osoby nezanedbate\u013en\u00fa polo\u017eku, ktor\u00e1 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12845,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[],"class_list":["post-12844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12844","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=12844"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12844\/revisions"}],"predecessor-version":[{"id":12846,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12844\/revisions\/12846"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12845"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}