{"id":12879,"date":"2023-04-05T06:00:05","date_gmt":"2023-04-05T04:00:05","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/zakon-o-dani-z-prijmov-co-obsahuje\/"},"modified":"2023-06-26T11:04:58","modified_gmt":"2023-06-26T09:04:58","slug":"zakon-o-dani-z-prijmov-co-obsahuje","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/zakon-o-dani-z-prijmov-co-obsahuje\/","title":{"rendered":"Z\u00e1kon o dani z pr\u00edjmov: \u010do obsahuje"},"content":{"rendered":"<p>Z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov (ZDP) je jedn\u00fdm z k\u013e\u00fa\u010dov\u00fdch da\u0148ov\u00fdch predpisov Slovenskej republiky. Vznikol v roku 2003 a od tej doby doch\u00e1dza k jeho pravideln\u00fdm noveliz\u00e1ci\u00e1m \u2013 naposledy v roku 2022. Stretnete sa s n\u00edm, \u010di u\u017e podnik\u00e1te, alebo ste zamestnan\u00ed. Pre\u010d\u00edtajte si, ako sa v \u0148om zorientova\u0165 a \u010do sa z neho dozviete.<\/p>\n<h2>\u010co z\u00e1kon o dani z pr\u00edjmov obsahuje<\/h2>\n<p>Znalos\u0165 <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2003\/595\/20221231.html\" target=\"_blank\" rel=\"noopener\">z\u00e1kona o dani z pr\u00edjmov<\/a> sa hod\u00ed nielen firm\u00e1m, ale tie\u017e fyzick\u00fdm osob\u00e1m (SZ\u010cO a zamestnancom). Upravuje toti\u017e podmienky pre zdanenie v\u0161etk\u00fdch druhov pr\u00edjmov.<\/p>\n<p>Rozdelenie z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov je nasledovn\u00e9:<\/p>\n<ul>\n<li>Prv\u00e1 \u010das\u0165: Z\u00e1kladn\u00e9 ustanovenia (\u00a7 1 &#8211; \u00a7 2)<\/li>\n<li>Druh\u00e1 \u010das\u0165: Da\u0148\u00a0fyzickej osoby (\u00a7 3 \u2013 \u00a7 11)<\/li>\n<li>Tretia \u010das\u0165: Da\u0148 pr\u00e1vnickej osoby (\u00a7 12 &#8211; \u00a7 14)<\/li>\n<li>\u0160tvrt\u00e1 \u010das\u0165: Spolo\u010dn\u00e9 ustanovenia (\u00a7 15-\u00a7 31)<\/li>\n<li>Piata \u010das\u0165: Vyberanie a\u00a0platenie dane (\u00a7 32 &#8211; \u00a7 50)<\/li>\n<li>\u0160iesta \u010das\u0165: Spolo\u010dn\u00e9, prechodn\u00e9 a\u00a0z\u00e1vere\u010dn\u00e9 ustanovenia (\u00a7 51 &#8211; \u00a7 54)<\/li>\n<li>Pr\u00edlohy<\/li>\n<li>Pozn\u00e1mky<\/li>\n<\/ul>\n<h3>Prv\u00e1 \u010das\u0165: Z\u00e1kladn\u00e9 ustanovenia (\u00a7 1 \u2013 \u00a7 2)<\/h3>\n<p>Prv\u00e1 \u010das\u0165 ZDP sa venuje z\u00e1kladn\u00fdm ustanoveniam a hovor\u00ed o:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>Paragraf<\/strong><\/p>\n<\/td>\n<td colspan=\"2\">\n<p><strong>N\u00e1zov<\/strong><\/p>\n<\/td>\n<td colspan=\"2\">\n<p><strong>\u010co sa dozviete<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>\u00a7 1<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>Predmet \u00fapravy<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>\u010co upravuje z\u00e1kon<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 2<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>Z\u00e1kladn\u00e9 pojmy<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>Z\u00e1kladn\u00e9 pojmy pou\u017e\u00edvan\u00e9 v\u00a0z\u00e1kone a\u00a0defin\u00edcie pojmov<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Druh\u00e1 \u010das\u0165: Da\u0148 fyzickej osoby (\u00a7 3 \u2013 \u00a7 11)<\/h3>\n<p>Druh\u00e1 \u010das\u0165 ZDP pojedn\u00e1va o:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>Paragraf<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>N\u00e1zov<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u010co sa dozviete<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>\u00a7 3<\/p>\n<\/td>\n<td>\n<p>Predmet dane<\/p>\n<\/td>\n<td>\n<p>\u010co je predmetom dane: pr\u00edjem zo z\u00e1vislej \u010dinnosti, pr\u00edjmy z\u00a0podnikania, pr\u00edjmy z\u00a0kapit\u00e1lov\u00e9ho majetku, ostatn\u00e9 pr\u00edjmy, vyplaten\u00e9 podiely, a\u00a0\u010do nie je predmetom dane<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 4<\/p>\n<\/td>\n<td>\n<p>Z\u00e1klad dane<\/p>\n<\/td>\n<td>\n<p>\u010co tvor\u00ed z\u00e1klad dane, v\u00fdpo\u010det z\u00e1kladu dane<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 5<\/p>\n<\/td>\n<td>\n<p>Pr\u00edjmy zo z\u00e1vislej \u010dinnosti<\/p>\n<\/td>\n<td>\n<p>\u010co v\u0161etko je pr\u00edjmom zo z\u00e1vislej \u010dinnosti<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 6<\/p>\n<\/td>\n<td>\n<p>Pr\u00edjmy z podnikania z inej samostatnej z\u00e1robkovej \u010dinnosti, z pren\u00e1jmu a z pou\u017eitia diela a umeleck\u00e9ho v\u00fdkonu<\/p>\n<\/td>\n<td>\n<p>\u010co v\u0161etko patr\u00ed k\u00a0t\u00fdmto pr\u00edjmom a\u00a0ak\u00fdm sp\u00f4sobom sa tieto pr\u00edjmy zda\u0148uj\u00fa<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 7<\/p>\n<\/td>\n<td>\n<p>Osobitn\u00fd z\u00e1klad dane z\u00a0kapit\u00e1lov\u00e9ho majetku<\/p>\n<\/td>\n<td>\n<p>Ako sa zda\u0148uje pr\u00edjem a\u00a0\u010do je pr\u00edjem z\u00a0kapit\u00e1lov\u00e9ho majetku<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 8<\/p>\n<\/td>\n<td>\n<p>Ostatn\u00e9 pr\u00edjmy<\/p>\n<\/td>\n<td>\n<p>\u010co patr\u00ed k\u00a0ostatn\u00fdm pr\u00edjmom a\u00a0ako sa zda\u0148uj\u00fa ostatn\u00e9 pr\u00edjmy<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 9<\/p>\n<\/td>\n<td>\n<p>Pr\u00edjmy osloboden\u00e9 od dane<\/p>\n<\/td>\n<td>\n<p>Ak\u00e9 pr\u00edjmy s\u00fa osloboden\u00e9 od dane<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 10<\/p>\n<\/td>\n<td>\n<p>V\u00fdpo\u010det pr\u00edjmov a v\u00fddavkov spoluvlastn\u00edka a \u00fa\u010dastn\u00edka zdru\u017eenia, ktor\u00e9 nie je pr\u00e1vnickou osobou<\/p>\n<\/td>\n<td>\n<p>Rie\u0161i zda\u0148ovanie pr\u00edjmov a\u00a0v\u00fdpo\u010det z\u00e1kladu dane pre zdru\u017eenia bez pr\u00e1vnej subjektivity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 11<\/p>\n<\/td>\n<td>\n<p>Nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane<\/p>\n<\/td>\n<td>\n<p>V akej v\u00fd\u0161ke, za ak\u00fdch podmienok je mo\u017en\u00e9 uplatni\u0165 nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Tretia \u010das\u0165: Da\u0148 pr\u00e1vnickej osoby (\u00a7 12 \u2013 \u00a7 14)<\/h3>\n<p>V tretej \u010dasti ZDP s\u00fa uveden\u00e9 ustanovenia, ktor\u00e1 s\u00fa \u0161pecifikuj\u00fa da\u0148 z\u00a0pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>Paragraf<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>N\u00e1zov<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u010co sa dozviete<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>\u00a7 12<\/p>\n<\/td>\n<td>\n<p>Predmet dane<\/p>\n<\/td>\n<td>\n<p>\u010co je predmetom dane pr\u00e1vnick\u00fdch os\u00f4b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 13<\/p>\n<\/td>\n<td>\n<p>Oslobodenie od dane<\/p>\n<\/td>\n<td>\n<p>\u010co je osloboden\u00e9 od dane v\u00a0pr\u00edpade pr\u00e1vnick\u00fdch os\u00f4b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 14<\/p>\n<\/td>\n<td>\n<p>Z\u00e1klad dane<\/p>\n<\/td>\n<td>\n<p>\u0160pecifikuje v\u00fdpo\u010det z\u00e1kladu dane pr\u00e1vnick\u00fdch os\u00f4b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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 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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\/12879\">\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<h3>\u0160tvrt\u00e1 \u010das\u0165: Spolo\u010dn\u00e9 ustanovenia (\u00a7 15 \u2013 \u00a7 31)<\/h3>\n<p>\u0160tvrt\u00e1 \u010das\u0165 obsahuje spolo\u010dn\u00e9 ustanovenia pre fyzick\u00e9 aj pr\u00e1vnick\u00e9 osoby.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>Paragraf<\/p>\n<\/td>\n<td>\n<p>N\u00e1zov<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>\u010co sa dozviete<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>\u00a7 15<\/p>\n<\/td>\n<td>\n<p>Sadzba dane<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>\u0160pecifikuje sadzu dane pre fyzick\u00e9 a\u00a0pr\u00e1vnick\u00e9 osoby<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 15a<\/p>\n<\/td>\n<td>\n<p>Oslobodenie od dane<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>\u00a0Sadzba dane verejn\u00fdch \u010dinite\u013eov<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 16<\/p>\n<\/td>\n<td>\n<p>Zdroj pr\u00edjmov da\u0148ovn\u00edka s\u00a0obmedzenou da\u0148ovou povinnos\u0165ou<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>Zda\u0148ovanie pr\u00edjmov nerezidentov<\/p>\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 17<\/p>\n<\/td>\n<td>\n<p>V\u0161eobecn\u00e9 ustanovenia o\u00a0zis\u0165ovan\u00ed<\/p>\n<p>z\u00e1kladu dane<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>Zis\u0165ovanie z\u00e1kladu dane jednotliv\u00fdch da\u0148ovn\u00edkov, v\u00fdsledok hospod\u00e1renia a\u00a0rozdiel medzi pr\u00edjmami a\u00a0v\u00fddavkami, oce\u0148ovanie pri predaji podniku, pri nepe\u0148a\u017enom vklade, zl\u00fa\u010den\u00ed, splynut\u00ed alebo rozdelen\u00ed obchodn\u00fdch spolo\u010dnost\u00ed, pri presune podnikania do zahrani\u010dia, pravidl\u00e1 pre kontrolovan\u00e9 zahrani\u010dn\u00e9 spolo\u010dnosti, hybridn\u00e9 nes\u00falady<\/p>\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 18<\/p>\n<\/td>\n<td>\n<p>\u00daprava z\u00e1kladu dane z\u00e1visl\u00fdch os\u00f4b<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>Ako sa upravuje z\u00e1klad dane, ak ide o\u00a0z\u00e1visl\u00e9 osoby<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 19<\/p>\n<\/td>\n<td>\n<p>Da\u0148ov\u00e9 v\u00fddavky<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>Obsiahly paragraf obsahuj\u00faci z\u00e1konom povolen\u00e9 da\u0148ov\u00e9 v\u00fddavky<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 20<\/p>\n<\/td>\n<td>\n<p>Rezervy a\u00a0opravn\u00e9 polo\u017eky<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>Obsahuje \u0161pecifik\u00e1ciu z\u00e1konn\u00fdch rezerv a\u00a0opravn\u00fdch polo\u017eiek<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 21 a \u00a721a<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>\u0160pecifik\u00e1cia v\u00fddavkov, ktor\u00e9 nie s\u00fa da\u0148ov\u00fdmi v\u00fddavkami a\u00a0pravidl\u00e1 n\u00edzkej kapitaliz\u00e1cie<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 22<\/p>\n<\/td>\n<td>\n<p>Odpisy hmotn\u00e9ho majetku a\u00a0nehmotn\u00e9ho majetku<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>D\u00f4le\u017eit\u00fd paragraf o\u00a0tvorbe da\u0148ov\u00fdch odpisov<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 23<\/p>\n<\/td>\n<td>\n<p>Hmotn\u00fd majetok a\u00a0nehmotn\u00fd majetok vyl\u00fa\u010den\u00fd z odpisovania<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>\u0160pecifikovanie neodpisovan\u00e9ho majetku<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 24 a\u017e<\/p>\n<p>\u00a7 29<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>Pravidl\u00e1 odpisovania<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 30<\/p>\n<\/td>\n<td>\n<p>Odpo\u010det da\u0148ovej straty<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>Pravidl\u00e1 ako odpisova\u0165 da\u0148ov\u00fa stratu<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 30a a\u017e<\/p>\n<p>\u00a7 30e<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>\u0160pecifick\u00e9 pr\u00edpady pre prij\u00edmate\u013eov invest\u00edci\u00ed, stimulov, pri invest\u00edci\u00e1ch a\u00a0pod.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u00a7 31<\/p>\n<\/td>\n<td>\n<p>Prepo\u010d\u00edtac\u00ed kurz<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>Ur\u010duje pravidl\u00e1 na prepo\u010det cudzej meny<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Piata \u010das\u0165: Vyberanie a\u00a0platenie dane (\u00a7 32 \u2013 \u00a7 31)<\/h3>\n<p>Piata \u010das\u0165 je rozdelen\u00e1 na tri oddiely:<\/p>\n<p><strong>Prv\u00fd oddiel Da\u0148 fyzickej osoby<\/strong> (\u00a7 32 &#8211; \u00a7 40) \u0161pecifikuje n\u00e1le\u017eitosti da\u0148ov\u00e9ho priznania fyzickej osoby, zamestnaneckej pr\u00e9mie, da\u0148ov\u00e9ho bonusu na die\u0165a, da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky, platenia preddavkov na da\u0148, povinnosti zamestn\u00e1vate\u013ea, ktor\u00fd je platite\u013eom dane.<\/p>\n<p><strong>Druh\u00fd oddiel Da\u0148 pr\u00e1vnickej osoby<\/strong> (\u00a7 41 &#8211; \u00a7 42) \u0161pecifikuje n\u00e1le\u017eitosti da\u0148ov\u00e9ho priznania pr\u00e1vnickej osoby a\u00a0platenia preddavkov na da\u0148.<\/p>\n<p><strong>Tret\u00ed oddiel Spolo\u010dn\u00e9 ustanovenia<\/strong> na vyberanie a\u00a0platenie dane (\u00a743 &#8211; \u00a7 50) definuje da\u0148 vyberan\u00fa zr\u00e1\u017ekou, zamedzenie dvojit\u00e9ho zdanenia, minim\u00e1lnu v\u00fd\u0161ku dane fyzickej osoby, lehoty na pod\u00e1vanie da\u0148ov\u00fdch priznan\u00ed, registra\u010dn\u00e9 a\u00a0oznamovacie povinnosti a\u00a0pravidl\u00e1 na pou\u017eitie podielu zaplatenej dane na osobitn\u00e9 \u00fa\u010dely.<\/p>\n<h3>\u0160iesta \u010das\u0165: Spolo\u010dn\u00e9, prechodn\u00e9 a\u00a0z\u00e1vere\u010dn\u00e9 ustanovenia (\u00a7 51 \u2013 \u00a7 54)<\/h3>\n<p>Posledn\u00e1 \u010das\u0165 ZDP hovor\u00ed o\u00a0samostatnom z\u00e1klade dane, osobitn\u00fdm z\u00e1kladoch dane a\u00a0prechodn\u00fdch ustanoveniach z\u00a0jednotliv\u00fdch noviel z\u00e1kona.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov (ZDP) je jedn\u00fdm z k\u013e\u00fa\u010dov\u00fdch da\u0148ov\u00fdch predpisov Slovenskej republiky. Vznikol v roku 2003 a od tej doby doch\u00e1dza k jeho pravideln\u00fdm noveliz\u00e1ci\u00e1m &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12880,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[348,470,368,357],"class_list":["post-12879","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-dan-z-prijmov-fyzickych-osob","tag-dan-z-prijmov-pravnickych-osob","tag-danova-evidencia","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12879","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=12879"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12879\/revisions"}],"predecessor-version":[{"id":13400,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12879\/revisions\/13400"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12880"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}