{"id":12857,"date":"2023-03-31T06:00:14","date_gmt":"2023-03-31T04:00:14","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/zmeny-v-zakone-o-dani-z-prijmov-od-roku-2023\/"},"modified":"2023-07-27T10:44:19","modified_gmt":"2023-07-27T08:44:19","slug":"zmeny-v-zakone-o-dani-z-prijmov-od-roku-2023","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/zmeny-v-zakone-o-dani-z-prijmov-od-roku-2023\/","title":{"rendered":"Zmeny v z\u00e1kone o dani z pr\u00edjmov od roku 2023"},"content":{"rendered":"<p><strong>Ak\u00e9 zmeny nastali v z\u00e1kone \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon o dani z pr\u00edjmov\u201c) od 1. janu\u00e1ra 2023? Prin\u00e1\u0161ame preh\u013ead toho najd\u00f4le\u017eitej\u0161ieho.<\/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-judit-peter-1766604.jpg\" alt=\"\" width=\"668\" height=\"447\" class=\"aligncenter size-single-post-thumb wp-image-104949\"><\/p>\n<h2>Zmeny defin\u00edci\u00ed v transferovom oce\u0148ovan\u00ed<\/h2>\n<p>V transferovom oce\u0148ovan\u00ed nastalo pomerne ve\u013ea v\u00fdrazn\u00fdch zmien.<\/p>\n<p>Prvou z nich je <strong>\u00faprava defin\u00edcie z\u00e1visl\u00fdch (prepojen\u00fdch) os\u00f4b<\/strong>. Po novom sa na \u00fa\u010dely po\u010d\u00edtania priameho podielu, nepriameho podielu alebo nepriameho odvoden\u00e9ho podielu podiely bl\u00edzkych os\u00f4b spo\u010d\u00edtavaj\u00fa a ak ich s\u00fa\u010det je najmenej 25 %, pr\u00edslu\u0161n\u00e9 osoby alebo subjekty sa pova\u017euj\u00fa za ekonomicky prepojen\u00e9. Doposia\u013e to tak nebolo a ak mal napr\u00edklad otec 20 % podiel v spolo\u010dnosti A, matka 20 % podiel v spolo\u010dnosti A a syn tie\u017e 20 % podiel v spolo\u010dnosti A, tak t\u00e1to spolo\u010dnos\u0165 A nebola s t\u00fdmito fyzick\u00fdmi osobami prepojen\u00e1. Od roku 2023 sa \u201erodinn\u00e9\u201c podiely spo\u010d\u00edtavaj\u00fa a ak ich s\u00fa\u010det dosiahne najmenej 25 %, tak prepojenie medzi fyzick\u00fdmi osobami a dan\u00fdm subjektom vznik\u00e1, aj ke\u010f jednotliv\u00e9 fyzick\u00e9 osoby maj\u00fa samostatn\u00e9 podiely vo v\u00fd\u0161ke ni\u017e\u0161ej ako je 25 %.<\/p>\n<p>\u010eal\u0161ou zmenou je <strong>\u00faprava defin\u00edcie tzv. \u201ekontrolovanej transakcie\u201c<\/strong>, teda transakcie, na ktor\u00fa sa vz\u0165ahuje transferov\u00e9 oce\u0148ovanie, ak sa uskuto\u010dnila medzi prepojen\u00fdmi osobami. Doteraz neboli pr\u00edjmy zo zamestnania vyslovene vy\u0148at\u00e9 z transferov\u00e9ho oce\u0148ovania. V praxi vznikali pochybnosti, \u010di sa vz\u0165ahuje napr\u00edklad aj na odmenu zamestnanca a z\u00e1rove\u0148 majite\u013ea firmy. Od roku 2023 je u\u017e v z\u00e1kone o dani z pr\u00edjmov explicitne zadefinovan\u00e1 v\u00fdnimka z kontrolovanej transakcie. Po novom u\u017e \u0148ou nie je ani pr\u00e1vny vz\u0165ah alebo in\u00fd obdobn\u00fd vz\u0165ah, z ktor\u00e9ho plyn\u00fa pr\u00edjmy zo z\u00e1vislej \u010dinnosti.<\/p>\n<h2>\u00daprava z\u00e1kladu dane v transferovom oce\u0148ovan\u00ed len o v\u00fdznamn\u00e9 transakcie<\/h2>\n<p>Jednou z najd\u00f4le\u017eitej\u0161\u00edch zmien v z\u00e1kone o dani z pr\u00edjmov je bezpochyby ur\u010denie v\u00fdznamnosti v transferovom oce\u0148ovan\u00ed. V transferovom oce\u0148ovan\u00ed sa musel z\u00e1klad dane z pr\u00edjmov zvy\u0161ova\u0165, ak do\u0161lo k jeho \u201eumel\u00e9mu\u201c zn\u00ed\u017eeniu vplyvom transakcie s prepojenou osobou, bez oh\u013eadu na to, \u010di bola hodnota tejto transakcie 1 euro alebo 1 mili\u00f3n eur. Od roku 2023 sa tak\u00e1to \u00faprava z\u00e1kladu dane z pr\u00edjmov bude uskuto\u010d\u0148ova\u0165 <strong>len pri v\u00fdznamn\u00fdch kontrolovan\u00fdch transakci\u00e1ch<\/strong>.<\/p>\n<p>Za v\u00fdznamn\u00fa kontrolovan\u00fa transakciu alebo skupinu kontrolovan\u00fdch transakci\u00ed sa na \u00fa\u010dely ur\u010denia z\u00e1kladu dane z pr\u00edjmov z\u00e1vislej osoby pova\u017euje pr\u00e1vny vz\u0165ah alebo in\u00fd obdobn\u00fd vz\u0165ah, na z\u00e1klade ktor\u00e9ho v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed jedna alebo viac prepojen\u00fdch os\u00f4b dosiahne zdanite\u013en\u00fd pr\u00edjem alebo da\u0148ov\u00fd v\u00fddavok <strong>v hodnote prevy\u0161uj\u00facej 10 000 eur<\/strong>. Pokia\u013e ide o \u00faver alebo p\u00f4\u017ei\u010dku, tak tie s\u00fa v\u00fdznamnou kontrolovanou transakciou vtedy, ak ich istina bude nad 50 000 eur.<\/p>\n<h2>\u010eal\u0161ie zmeny v transferovom oce\u0148ovan\u00ed od roku 2023<\/h2>\n<p>Spomenieme e\u0161te \u010fal\u0161ie zmeny v transferovom oce\u0148ovan\u00ed:<\/p>\n<ul>\n<li>Pri ur\u010dovan\u00ed rozdielu, o ktor\u00fd sa m\u00e1 upravi\u0165 z\u00e1klad dane z pr\u00edjmov z d\u00f4vodu transferov\u00e9ho oce\u0148ovania, sa <strong>m\u00e1 pou\u017ei\u0165 aj metodika OECD<\/strong> uveden\u00e1 v smernici o transferovom oce\u0148ovan\u00ed pre nadn\u00e1rodn\u00e9 spolo\u010dnosti a spr\u00e1vu dan\u00ed.<\/li>\n<li>V pr\u00edpade, \u017ee sa rozdiel, o ktor\u00fd sa z d\u00f4vodu transferov\u00e9ho oce\u0148ovania upravuje z\u00e1klad dane z pr\u00edjmov, zis\u0165uje porovnan\u00edm s viacer\u00fdmi nez\u00e1visl\u00fdmi hodnotami a hodnota pou\u017eit\u00e1 da\u0148ovn\u00edkom sa da\u0148ov\u00e9mu \u00faradu nepozd\u00e1va, tak tento rozdiel da\u0148ov\u00fd \u00farad pri da\u0148ovej kontrole ur\u010d\u00ed <strong>pod\u013ea strednej hodnoty (medi\u00e1nu)<\/strong> zisten\u00fdch nez\u00e1visl\u00fdch hodn\u00f4t. Da\u0148ovn\u00edk ale m\u00f4\u017ee da\u0148ov\u00fd \u00farad presved\u010di\u0165 o tom, \u017ee vzh\u013eadom na okolnosti je vhodnej\u0161ie pou\u017ei\u0165 in\u00fa hodnotu v r\u00e1mci intervalu nez\u00e1visl\u00fdch hodn\u00f4t.<\/li>\n<li>Transferov\u00fa dokument\u00e1ciu je mo\u017en\u00e9 <strong>predlo\u017ei\u0165 aj v cudzom jazyku<\/strong>, pri\u010dom ak by da\u0148ov\u00fd \u00farad po\u017eadoval dokument\u00e1ciu aj v slovenskom jazyku, predlo\u017e\u00ed sa mu do 15 dn\u00ed od v\u00fdzvy.<\/li>\n<\/ul>\n<h2>Pr\u00edspevok zamestn\u00e1vate\u013ea na \u0161t\u00e1tom podporovan\u00e9 n\u00e1jomn\u00e9 b\u00fdvanie<\/h2>\n<p>Od roku 2023 m\u00f4\u017ee zamestn\u00e1vate\u013e poskytn\u00fa\u0165 zamestnancovi pr\u00edspevok na \u0161t\u00e1tom podporovan\u00e9 n\u00e1jomn\u00e9 b\u00fdvanie pod\u013ea podmienok ustanoven\u00fdch v <a href=\"https:\/\/www.zakonypreludi.sk\/zz\/2001-311#p152c\" target=\"_blank\" rel=\"noopener\">Z\u00e1konn\u00edku pr\u00e1ce<\/a>. Pod\u013ea tohto predpisu je jeho suma najviac 4 eur\u00e1 na meter \u0161tvorcov\u00fd podlahovej plochy bytu, maxim\u00e1lne v\u0161ak 360 eur za kalend\u00e1rny mesiac. Ak sa zamestn\u00e1vate\u013e rozhodne <strong>poskytn\u00fa\u0165 zamestnancovi pr\u00edspevok na \u0161t\u00e1tom podporovan\u00e9 n\u00e1jomn\u00e9 b\u00fdvanie pod\u013ea uveden\u00fdch podmienok, bude to jeho da\u0148ov\u00fdm v\u00fddavkom<\/strong>.<\/p>\n<p>Z poh\u013eadu zamestnanca p\u00f4jde o pr\u00edjem <strong>osloboden\u00fd od dane z pr\u00edjmov<\/strong>. To nebude plati\u0165 vtedy, ak zamestn\u00e1vate\u013e s\u00fa\u010dasne na vlastn\u00e9 n\u00e1klady zabezpe\u010d\u00ed zamestnancovi ubytovanie (poskytne mu nepe\u0148a\u017en\u00e9 plnenie za \u00fa\u010delom zabezpe\u010denia ubytovania) osloboden\u00e9 od dane z pr\u00edjmov pod\u013ea in\u00e9ho ustanovenia z\u00e1kona o dani z pr\u00edjmov alebo d\u00f4jde k z\u00e1mene zdanite\u013enej mzdy zamestnanca s pr\u00edspevkom na \u0161t\u00e1tom podporovan\u00e9 n\u00e1jomn\u00e9 b\u00fdvanie. V takomto pr\u00edpade nebude suma pr\u00edspevku na \u0161t\u00e1tom podporovan\u00e9 n\u00e1jomn\u00e9 b\u00fdvanie u zamestnanca osloboden\u00fdm pr\u00edjmom.<\/p>\n<h2>Nov\u00e1 nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane<\/h2>\n<p>Doposia\u013e boli nezdanite\u013enou \u010das\u0165ou z\u00e1kladu dane aj pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie, tzv. \u201etret\u00ed pilier\u201c. Od roku 2023 z\u00e1klad dane z pr\u00edjmov zo zamestnania, z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti zni\u017euj\u00fa ako nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane aj <strong>pr\u00edspevky na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt<\/strong>. V podstate ide o individu\u00e1lne sporenie na d\u00f4chodok prostredn\u00edctvom vyu\u017eitia dlhodob\u00fdch sporiacich a investi\u010dn\u00fdch produktov. Jeho ve\u013ekou v\u00fdhodou je jeho prenosite\u013enos\u0165 v r\u00e1mci kraj\u00edn Eur\u00f3pskej \u00fanie.<\/p>\n<p>Pr\u00edspevky na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt s\u00fa nezdanite\u013enou \u010das\u0165ou z\u00e1kladu dane <strong>spolu s pr\u00edspevkami na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie v sume spolu najviac 180 eur za rok<\/strong>. To znamen\u00e1, \u017ee pr\u00edspevky na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt sa spo\u010d\u00edtavaj\u00fa s pr\u00edspevkami do tretieho piliera a ich celkov\u00e1 v\u00fd\u0161ka, v ktorej si ich m\u00f4\u017eete uplatni\u0165 ako nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane, nesmie presiahnu\u0165 180 eur za rok.<\/p>\n<h2>Zv\u00fd\u0161enie da\u0148ov\u00e9ho bonusu na die\u0165a od roku 2023<\/h2>\n<p>Od roku 2023 sa zmenili <strong>sumy da\u0148ov\u00e9ho bonusu na die\u0165a, ktor\u00e9 zni\u017euj\u00fa da\u0148 z pr\u00edjmov<\/strong>, a s\u00fa:<\/p>\n<ul>\n<li>140 eur mesa\u010dne, ak vy\u017eivovan\u00e9 die\u0165a nedov\u0155\u0161ilo 18 rokov veku, ak sa na vy\u017eivovan\u00e9 die\u0165a neposkytuje dot\u00e1cia na podporu v\u00fdchovy k stravovac\u00edm n\u00e1vykom die\u0165a\u0165a (posledn\u00fdkr\u00e1t sa uplatn\u00ed za kalend\u00e1rny mesiac, v ktorom die\u0165a dov\u0155\u0161i 18 rokov veku), alebo<\/li>\n<li>50 eur mesa\u010dne, ak vy\u017eivovan\u00e9 die\u0165a dov\u0155\u0161ilo 18 rokov veku.<\/li>\n<\/ul>\n<p>Da\u0148ov\u00fd bonus vo vy\u0161\u0161ie uvedenej plnej sume v\u0161ak nemus\u00ed dosta\u0165 ka\u017ed\u00fd. M\u00f4\u017ee toti\u017e doch\u00e1dza\u0165 k jeho kr\u00e1teniu, preto\u017ee <strong>je ustanoven\u00e1 aj jeho maxim\u00e1lna v\u00fd\u0161ka<\/strong>. Je mo\u017en\u00e9 ho uplatni\u0165 najviac do v\u00fd\u0161ky ustanoven\u00e9ho percenta z\u00e1kladu dane (\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, takto:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Po\u010det vy\u017eivovan\u00fdch det\u00ed<\/strong><\/td>\n<td><strong>Limit z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov, do ktor\u00e9ho mo\u017eno da\u0148ov\u00fd bonus uplatni\u0165<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>20 %<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>27 %<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>34 %<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>41 %<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>48 %<\/td>\n<\/tr>\n<tr>\n<td>6 a viac<\/td>\n<td>55 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Uplat\u0148ovanie da\u0148ov\u00e9ho bonusu na die\u0165a do percentu\u00e1lneho limitu z\u00e1kladu dane z pr\u00edjmov v praxi znamen\u00e1 to, \u017ee <strong>da\u0148ovn\u00edci s ni\u017e\u0161\u00edmi pr\u00edjmami nedosiahnu na maxim\u00e1lnu v\u00fd\u0161ku da\u0148ov\u00e9ho bonusu<\/strong>. Napr\u00edklad zamestnanec s minim\u00e1lnou mzdou 700 eur a s dvomi de\u0165mi do 18 rokov si m\u00f4\u017ee uplatni\u0165 da\u0148ov\u00fd bonus najviac vo v\u00fd\u0161ke 163,67 eura mesa\u010dne (27 % z jeho z\u00e1kladu dane z pr\u00edjmov). Maxim\u00e1lna v\u00fd\u0161ka n\u00e1roku by v\u0161ak pre neho bola 280 eur mesa\u010dne (2 deti do 18 rokov x 140 eur).<\/p>\n<p>Pr\u00e1ve pre to, aby mali aj t\u00edto da\u0148ovn\u00edci mo\u017enos\u0165 uplatni\u0165 si da\u0148ov\u00fd bonus v plnej v\u00fd\u0161ke, bola do z\u00e1kona o dani z pr\u00edjmov od roku 2023 zaveden\u00e1 \u0161peci\u00e1lna mo\u017enos\u0165. Ak podmienky na uplatnenie da\u0148ov\u00e9ho bonusu na die\u0165a (deti) sp\u013a\u0148a viac da\u0148ovn\u00edkov a da\u0148ovn\u00edk uplat\u0148uj\u00faci si n\u00e1rok na da\u0148ov\u00fd bonus nem\u00e1 dostato\u010dne vysok\u00fd z\u00e1klad dane z pr\u00edjmov na uplatnenie cel\u00e9ho da\u0148ov\u00e9ho bonusu, <strong>m\u00f4\u017ee si nav\u00fd\u0161i\u0165 z\u00e1klad dane z pr\u00edjmov na \u00fa\u010dely v\u00fdpo\u010dtu v\u00fd\u0161ky n\u00e1roku na da\u0148ov\u00fd bonus<\/strong> o \u00fahrn z\u00e1kladu dane z pr\u00edjmov zo zamestnania, z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti druhej opr\u00e1vnenej osoby vy\u017eivuj\u00facej die\u0165a (deti) v dom\u00e1cnosti. To znamen\u00e1, \u017ee ak si napr\u00edklad da\u0148ov\u00fd bonus na deti uplat\u0148uje matka, ale nezar\u00e1ba to\u013eko, aby si ho mohla uplatni\u0165 v plnej v\u00fd\u0161ke, tak si k svojmu z\u00e1kladu dane z pr\u00edjmov len na \u00fa\u010dely uplatnenia da\u0148ov\u00e9ho bonus pripo\u010d\u00edta aj z\u00e1klad dane z pr\u00edjmov otca a vyjde jej n\u00e1rok na vy\u0161\u0161\u00ed da\u0148ov\u00fd bonus.<\/p>\n<p>T\u00fato mo\u017enos\u0165 je v\u0161ak mo\u017en\u00e9 <strong>vyu\u017ei\u0165 len pri podan\u00ed 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 nebude mo\u017en\u00e9.<\/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\/12857\">\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\/12857\">\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>Nov\u00e9 \u00fadaje v hl\u00e1sen\u00ed o vy\u00fa\u010dtovan\u00ed dane zamestn\u00e1vate\u013ea<\/h2>\n<p>Zamestn\u00e1vatelia bud\u00fa v hl\u00e1sen\u00ed o vy\u00fa\u010dtovan\u00ed dane uv\u00e1dza\u0165 nov\u00e9 \u00fadaje. T\u00fdmito nov\u00fdmi \u00fadajmi bud\u00fa <strong>meno, priezvisko a rodn\u00e9 \u010d\u00edslo osoby, na ktor\u00fa si zamestnanec uplat\u0148uje da\u0148ov\u00fd bonus<\/strong> na die\u0165a. K tomuto kroku sa pod\u013ea d\u00f4vodovej spr\u00e1vy k novele z\u00e1kona o dani z pr\u00edjmov prist\u00fapilo s cie\u013eom zamedzi\u0165 \u201edvojit\u00e9mu\u201c vyplateniu da\u0148ov\u00e9ho bonusu na die\u0165a.<\/p>\n<p>V s\u00fa\u010dasnosti sa toti\u017eto vo vz\u0165ahu k da\u0148ov\u00e9mu bonusu uv\u00e1dza v hl\u00e1sen\u00ed o vy\u00fa\u010dtovan\u00ed dane len \u00fadaj o po\u010dte det\u00ed, po\u010dte mesiacov a celkovej sume da\u0148ov\u00e9ho bonusu. To vytv\u00e1ra ve\u013ek\u00fd priestor na to, aby bol <strong>na to ist\u00e9 die\u0165a uplatnen\u00fd da\u0148ov\u00fd bonus viacn\u00e1sobne<\/strong>. Na rozdiel od toho, v da\u0148ovom priznan\u00ed fyzickej osoby sa uv\u00e1dzaj\u00fa aj men\u00e1, priezvisk\u00e1 a rodn\u00e9 \u010d\u00edsla det\u00ed, na ktor\u00e9 si da\u0148ovn\u00edk uplat\u0148uje da\u0148ov\u00fd bonus. Po novele si tak da\u0148ov\u00fd \u00farad bude m\u00f4c\u0165 vykona\u0165 kr\u00ed\u017eov\u00fa kontrolu, \u010di sa na to ist\u00e9 die\u0165a neuplat\u0148uje medzi rodi\u010dmi da\u0148ov\u00fd bonus viackr\u00e1t. Nov\u00e9 \u00fadaje sa bud\u00fa v hl\u00e1sen\u00ed o vy\u00fa\u010dtovan\u00ed dane uv\u00e1dza\u0165 u\u017e pri jeho pod\u00e1van\u00ed v roku 2023.<\/p>\n<h2>Automatick\u00e1 registr\u00e1cia da\u0148ovn\u00edkov na da\u0148 z pr\u00edjmov da\u0148ov\u00fdm \u00faradom<\/h2>\n<p>Pre da\u0148ovn\u00edkov je ve\u013ekou zmenou to, \u017ee od 1. janu\u00e1ra 2023 bude v\u00e4\u010d\u0161inu z nich <strong>registrova\u0165 na da\u0148 z pr\u00edjmov da\u0148ov\u00fd \u00farad automaticky z \u00faradnej povinnosti<\/strong>. T\u00fdka sa to fyzick\u00fdch os\u00f4b a pr\u00e1vnick\u00fdch os\u00f4b zap\u00edsan\u00fdch do <a href=\"https:\/\/rpo.statistics.sk\/rpo\/#login\" target=\"_blank\" rel=\"noopener\">registra pr\u00e1vnick\u00fdch os\u00f4b, podnikate\u013eov a org\u00e1nov verejnej moci<\/a> na z\u00e1klade \u00fadajov, ktor\u00e9 boli do tohto registra prevzat\u00e9 z obchodn\u00e9ho registra, zo \u017eivnostensk\u00e9ho registra a z in\u00fdch registrov uveden\u00fdch v ozn\u00e1men\u00ed Finan\u010dn\u00e9ho riadite\u013estva Slovenskej republiky. To znamen\u00e1, \u017ee okrem in\u00fdch ani obchodn\u00e9 spolo\u010dnosti a \u017eivnostn\u00edci u\u017e nemusia \u017eiada\u0165 da\u0148ov\u00fd \u00farad o registr\u00e1ciu na da\u0148 z pr\u00edjmov. Da\u0148ov\u00fd \u00farad s\u00e1m povinne zaregistruje tieto subjekty v lehote do 30 dn\u00ed odo d\u0148a prevzatia \u00fadajov z registra pr\u00e1vnick\u00fdch os\u00f4b, podnikate\u013eov a org\u00e1nov verejnej moci<\/p>\n<p>Fyzick\u00e9 osoby, ktor\u00e9 <strong>nebud\u00fa tak\u00fdmto sp\u00f4sobom zo strany da\u0148ov\u00e9ho \u00faradu zaregistrovan\u00e9<\/strong>, bud\u00fa povinn\u00e9 aj na\u010falej \u017eiada\u0165 da\u0148ov\u00fd \u00farad o registr\u00e1ciu. Lehota bude do konca kalend\u00e1rneho mesiaca nasleduj\u00faceho po uplynut\u00ed mesiaca, v ktorom za\u010dali vykon\u00e1va\u0165 in\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165 alebo v ktorom prenajali nehnute\u013enos\u0165 okrem pozemku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ak\u00e9 zmeny nastali v z\u00e1kone \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon o dani z pr\u00edjmov\u201c) od &#8230;<\/p>\n","protected":false},"author":30,"featured_media":12858,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-12857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12857","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\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12857"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12857\/revisions"}],"predecessor-version":[{"id":13872,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12857\/revisions\/13872"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12858"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}