{"id":14262,"date":"2025-01-20T11:40:20","date_gmt":"2025-01-20T10:40:20","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14262"},"modified":"2025-01-20T11:40:22","modified_gmt":"2025-01-20T10:40:22","slug":"nezdanitelne-casti-zakladu-dane-z-prijmov","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/nezdanitelne-casti-zakladu-dane-z-prijmov\/","title":{"rendered":"Nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane z pr\u00edjmov za rok 2024 (v da\u0148ovom priznan\u00ed pod\u00e1vanom v roku 2025)"},"content":{"rendered":"<h2>Tri druhy nezdanite\u013en\u00fdch \u010dast\u00ed z\u00e1kladu dane z pr\u00edjmov<\/h2>\n<p><strong>Fyzick\u00e9 osoby si m\u00f4\u017eu z\u00e1klad dane z pr\u00edjmov zn\u00ed\u017ei\u0165 o:<\/strong><\/p>\n<ul>\n<li>nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka,<\/li>\n<li>nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na man\u017eelku alebo man\u017eela,<\/li>\n<li>nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane v podobe pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie a pr\u00edspevkov na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt.<\/li>\n<\/ul>\n<p>O nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane z pr\u00edjmov je mo\u017en\u00e9 si zn\u00ed\u017ei\u0165 len z\u00e1klad dane vypo\u010d\u00edtan\u00fd z tzv. <strong>\u201eakt\u00edvnych pr\u00edjmov\u201c, \u010di\u017ee \u010diastkov\u00fd z\u00e1klad dane z pr\u00edjmov zo z\u00e1vislej \u010dinnosti + \u010diastkov\u00fd z\u00e1klad dane z pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti<\/strong>. Nie je mo\u017en\u00e9 si uplatni\u0165 nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane z pr\u00edjmov na tzv. \u201epas\u00edvne pr\u00edjmy\u201c, z ktor\u00fdch sa vy\u010d\u00eds\u013euje \u010diastkov\u00fd z\u00e1klad dane z pr\u00edjmov z pren\u00e1jmu a z pou\u017eitia diela a umeleck\u00e9ho v\u00fdkonu, \u010diastkov\u00fd z\u00e1klad dane z ostatn\u00fdch pr\u00edjmov a osobitn\u00fd z\u00e1klad dane z kapit\u00e1lov\u00e9ho majetku.<\/p>\n<h2>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka za rok 2024<\/h2>\n<p>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka je z\u00e1kladnou nezdanite\u013enou \u010das\u0165ou z\u00e1kladu dane, <strong>ktor\u00fa si m\u00f4\u017ee uplatni\u0165 takmer ka\u017ed\u00fd<\/strong>. Jej v\u00fd\u0161ka sa vypo\u010d\u00edtava ako 21-n\u00e1sobok \u017eivotn\u00e9ho minima platn\u00e9ho k 1. janu\u00e1ru pr\u00edslu\u0161n\u00e9ho roka. To bolo k 1. janu\u00e1ru 2024 vo v\u00fd\u0161ke 268,88 eura.<\/p>\n<p>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka za rok 2024:<\/p>\n<ul>\n<li><strong>je vo v\u00fd\u0161ke 5 646,48 eura<\/strong> pre da\u0148ovn\u00edka, ktor\u00fd v roku 2024 dosiahol s\u00fa\u010det z\u00e1kladu dane z pr\u00edjmov zo z\u00e1vislej \u010dinnosti, z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti rovn\u00fd alebo ni\u017e\u0161\u00ed ako 24 952,06 eura (92,8-n\u00e1sobok \u017eivotn\u00e9ho minima),<\/li>\n<li><strong>je vo v\u00fd\u0161ke rozdielu medzi sumou 11 884,50 eura<\/strong> (44,2-n\u00e1sobok \u017eivotn\u00e9ho minima) a sumou jednej \u0161tvrtiny z\u00e1kladu dane z pr\u00edjmov pre da\u0148ovn\u00edka, ktor\u00fd v roku 2023 dosiahol s\u00fa\u010det z\u00e1kladu dane z pr\u00edjmov zo z\u00e1vislej \u010dinnosti, z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti vy\u0161\u0161\u00ed ako 24 952,06 eura (92,8-n\u00e1sobok \u017eivotn\u00e9ho minima), pri\u010dom pri dosiahnut\u00ed z\u00e1pornej hodnoty je nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka nula.<\/li>\n<\/ul>\n<p><strong>Obmedzenie v uplat\u0148ovan\u00ed nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka<\/strong> sa t\u00fdka t\u00fdch, ktor\u00ed boli poberate\u013eom starobn\u00e9ho d\u00f4chodku, vyrovn\u00e1vacieho pr\u00edplatku alebo pred\u010dasn\u00e9ho starobn\u00e9ho d\u00f4chodku zo soci\u00e1lneho poistenia, starobn\u00e9ho d\u00f4chodkov\u00e9ho sporenia alebo d\u00f4chodku zo zahrani\u010dn\u00e9ho povinn\u00e9ho poistenia rovnak\u00e9ho druhu, alebo v\u00fdsluhov\u00e9ho d\u00f4chodku alebo obdobn\u00e9ho d\u00f4chodku zo zahrani\u010dia. Ak da\u0148ovn\u00edk bol k 1. janu\u00e1ru 2024 poberate\u013eom niektor\u00e9ho z t\u00fdchto d\u00f4chodkov alebo mu bol niektor\u00fd z t\u00fdchto d\u00f4chodkov v priebehu roka sp\u00e4tne priznan\u00fd k 1. janu\u00e1ru 2024 alebo k 1. janu\u00e1ru predch\u00e1dzaj\u00facich rokov, m\u00f4\u017ee si nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka <strong>uplatni\u0165 len vo v\u00fd\u0161ke rozdielu medzi sumou nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a sumou vyplaten\u00e9ho d\u00f4chodku vr\u00e1tane 13. d\u00f4chodku<\/strong>. Ak bol teda tak\u00e9muto da\u0148ovn\u00edkovi d\u00f4chodok vr\u00e1tane 13. d\u00f4chodku za rok 2024 vyplaten\u00fd v sume vy\u0161\u0161ej ako je suma nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka, tak na \u0148u nem\u00e1 n\u00e1rok. Naopak, ak bol niekomu d\u00f4chodok priznan\u00fd v priebehu roka 2024 (nie k 1. janu\u00e1ru 2024), tak si m\u00f4\u017ee uplatni\u0165 pln\u00fa sumu nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka.<\/p>\n<p>Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka <strong>je mo\u017en\u00e9 si ako jedin\u00fa uplat\u0148ova\u0165 u\u017e po\u010das roka vo v\u00fd\u0161ke 1\/12 jej celoro\u010dnej maxim\u00e1lnej sumy, av\u0161ak m\u00f4\u017ee tak urobi\u0165 len zamestnanec<\/strong> u svojho zamestn\u00e1vate\u013ea. Mus\u00ed mu na to predlo\u017ei\u0165 vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a\u00a0da\u0148ov\u00e9ho bonusu. Poberate\u013e niektor\u00e9ho z uveden\u00fdch d\u00f4chodkov si m\u00f4\u017ee nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka priebe\u017ene po\u010das roka uplat\u0148ova\u0165 len vtedy, ak nebol poberate\u013eom tohto d\u00f4chodku k 1. janu\u00e1ru, ale stal sa n\u00edm a\u017e v priebehu roka. Ak si aj zamestnanec nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka nebude uplat\u0148ova\u0165 u svojho zamestn\u00e1vate\u013ea po\u010das roka, nepr\u00edde o \u0148u. Uplatn\u00ed sa mu v ro\u010dnom z\u00fa\u010dtovan\u00ed, ktor\u00e9 mu vykon\u00e1 jeho zamestn\u00e1vate\u013e, ak ho o to do 7. febru\u00e1ra 2025 po\u017eiada a predlo\u017e\u00ed mu k tomu v\u0161etky potrebn\u00e9 doklady.<\/p>\n<p>V pr\u00edpade, \u017ee da\u0148ovn\u00edk m\u00e1 pr\u00edjmy z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti alebo ide o zamestnanca, ktor\u00fd si bude z ur\u010dit\u00e9ho d\u00f4vodu pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie, je mo\u017en\u00e9 si nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka <strong>uplatni\u0165 v da\u0148ovom priznan\u00ed<\/strong>. V s\u00favislosti s \u0148ou nie je potrebn\u00e9 k da\u0148ov\u00e9mu priznaniu priklada\u0165 \u017eiadnu pr\u00edlohu.<\/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\/14262\">\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\/14262\">\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>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku alebo man\u017eela za rok 2024<\/h2>\n<p>Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) za rok 2024 si m\u00f4\u017ee da\u0148ovn\u00edk uplatni\u0165 len na <strong>man\u017eelku (man\u017eela), ktor\u00e1 s n\u00edm \u017eila v dom\u00e1cnosti a sp\u013a\u0148ala aspo\u0148 jednu z t\u00fdchto podmienok<\/strong>:<\/p>\n<ul>\n<li>starala sa o vy\u017eivovan\u00e9 <a href=\"https:\/\/www.zakonypreludi.sk\/zz\/2009-571\/znenie-20230801#p3-2\" target=\"_blank\" rel=\"noopener\">malolet\u00e9 die\u0165a<\/a> \u017eij\u00face s da\u0148ovn\u00edkom v dom\u00e1cnosti (vo v\u0161eobecnosti ide o die\u0165a do troch rokov, resp. do \u0161iestich rokov v osobitn\u00fdch pr\u00edpadoch),<\/li>\n<li>poberala pe\u0148a\u017en\u00fd pr\u00edspevok na opatrovanie,<\/li>\n<li>bola zaraden\u00e1 do evidencie uch\u00e1dza\u010dov o zamestnanie,<\/li>\n<li>pova\u017eovala sa za ob\u010dana so zdravotn\u00fdm postihnut\u00edm,<\/li>\n<li>pova\u017eovala sa za ob\u010dana s \u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm.<\/li>\n<\/ul>\n<p>Ak s\u00fa vy\u0161\u0161ie uveden\u00e9 <strong>podmienky splnen\u00e9 len jeden alebo nieko\u013eko mesiacov v roku<\/strong>, tak si da\u0148ovn\u00edk m\u00f4\u017ee uplatni\u0165 nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) len vo v\u00fd\u0161ke 1\/12 jej celoro\u010dnej sumy za ka\u017ed\u00fd kalend\u00e1rny mesiac, na za\u010diatku ktor\u00e9ho boli podmienky splnen\u00e9.<\/p>\n<p>Ak da\u0148ovn\u00edk za rok 2024 dosiahne s\u00fa\u010det z\u00e1kladu dane z pr\u00edjmov zo z\u00e1vislej \u010dinnosti, z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti:<\/p>\n<ul>\n<li><strong>rovnaj\u00faci sa alebo ni\u017e\u0161\u00ed ako 47 537,98 eura<\/strong> (176,8-n\u00e1sobok \u017eivotn\u00e9ho minima), tak nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne na man\u017eelku (man\u017eela) je rozdiel medzi sumou 5 162,50 eura (19,2-n\u00e1sobok \u017eivotn\u00e9ho minima) a vlastn\u00fdm pr\u00edjmom man\u017eelky (man\u017eela) \u2013 ak je v\u00fdsledok z\u00e1porn\u00fd, nezdanite\u013en\u00e1 \u010das\u0165 je nula,<\/li>\n<li><strong>vy\u0161\u0161\u00ed ako 47 537,98 eura<\/strong> (176,8-n\u00e1sobok \u017eivotn\u00e9ho minima), tak nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne na man\u017eelku (man\u017eela) je rozdiel medzi sumou 17 046,99 eura (63,4-n\u00e1sobok \u017eivotn\u00e9ho minima) a sumou jednej \u0161tvrtiny z\u00e1kladu dane z pr\u00edjmov, ktor\u00fd sa e\u0161te zn\u00ed\u017ei o vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela) \u2013 ak je v\u00fdsledok z\u00e1porn\u00fd, nezdanite\u013en\u00e1 \u010das\u0165 je nula.<\/li>\n<\/ul>\n<p><strong>Do vlastn\u00e9ho pr\u00edjmu man\u017eelky (man\u017eela) sa zapo\u010d\u00edtava ak\u00fdko\u013evek pr\u00edjem<\/strong> (aj ten, ktor\u00fd je od dane z pr\u00edjmov osloboden\u00fd) zn\u00ed\u017een\u00fd o poistn\u00e9 povinne zaplaten\u00e9 z tohto pr\u00edjmu. Do vlastn\u00e9ho pr\u00edjmu man\u017eelky (man\u017eela) sa nezah\u0155\u0148a jedine zamestnaneck\u00e1 pr\u00e9mia, da\u0148ov\u00fd bonus na vy\u017eivovan\u00e9 die\u0165a, zv\u00fd\u0161enie d\u00f4chodku pre bezvl\u00e1dnos\u0165, <a href=\"https:\/\/podpora.financnasprava.sk\/722442-Nezdanite\u013en\u00e1-\u010das\u0165-z\u00e1kladu-dane-na-man\u017eelku-man\u017eela-za-rok-2024\" target=\"_blank\" rel=\"noopener\">\u0161t\u00e1tne soci\u00e1lne d\u00e1vky<\/a> a \u0161tipendium poskytovan\u00e9 \u0161tudentovi, ktor\u00fd sa s\u00fastavne pripravuje na bud\u00face povolanie.<\/p>\n<p>Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) si m\u00f4\u017ee ten, kto mal v roku 2024 len pr\u00edjmy zo z\u00e1vislej \u010dinnosti, uplatni\u0165 po skon\u010den\u00ed roka <strong>v r\u00e1mci ro\u010dn\u00e9ho z\u00fa\u010dtovania<\/strong> u svojho zamestn\u00e1vate\u013ea. Na to je mu povinn\u00fd predlo\u017ei\u0165 doklad preukazuj\u00faci opr\u00e1vnenos\u0165 n\u00e1roku na jej uplatnenie a \u010destn\u00e9 vyhl\u00e1senie o v\u00fd\u0161ke vlastn\u00e9ho pr\u00edjmu man\u017eelky (man\u017eela). V ostatn\u00fdch pr\u00edpadoch je mo\u017en\u00e9 si nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) uplatni\u0165 v podanom <strong>da\u0148ovom priznan\u00ed<\/strong>. V tomto pr\u00edpade sa k nemu \u017eiadne s\u00favisiace doklady neprikladaj\u00fa.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane v podobe pr\u00edspevkov na tret\u00ed pilier za rok 2024<\/h2>\n<p><strong>Nezdanite\u013enou \u010das\u0165ou z\u00e1kladu dane s\u00fa aj zaplaten\u00e9 pr\u00edspevky na:<\/strong><\/p>\n<ul>\n<li>doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie pod\u013ea slovensk\u00fdch predpisov (tzv. \u201etret\u00ed pilier\u201c),<\/li>\n<li>doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie v zahrani\u010d\u00ed rovnak\u00e9ho\/porovnate\u013en\u00e9ho druhu,<\/li>\n<li>celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt pod\u013ea slovensk\u00fdch predpisov a<\/li>\n<li>celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt v zahrani\u010d\u00ed rovnak\u00e9ho\/porovnate\u013en\u00e9ho druhu.<\/li>\n<\/ul>\n<p>Tieto <strong>pr\u00edspevky s\u00fa nezdanite\u013enou \u010das\u0165ou z\u00e1kladu dane v tej sume, v akej boli zaplaten\u00e9, najviac v\u0161ak v sume 180 eur za rok<\/strong>. Podmienkami na uplatnenie tejto nezdanite\u013enej \u010dasti z\u00e1kladu dane s\u00fa:<\/p>\n<ul>\n<li>pr\u00edspevky zaplatil da\u0148ovn\u00edk na z\u00e1klade zmluvy o celoeur\u00f3pskom osobnom d\u00f4chodkovom produkte alebo (v pr\u00edpade doplnkov\u00e9ho d\u00f4chodkov\u00e9ho sporenia) 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,<\/li>\n<li>da\u0148ovn\u00edk nem\u00e1 uzatvoren\u00fa in\u00fa \u00fa\u010dastn\u00edcku zmluvu, ktor\u00e1 nesp\u013a\u0148a vy\u0161\u0161ie uveden\u00e9.<\/li>\n<\/ul>\n<p>Ak bol da\u0148ovn\u00edk po\u010das roka len zamestnancom (mal len pr\u00edjmy zo z\u00e1vislej \u010dinnosti), m\u00f4\u017ee si nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane v podobe pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie alebo celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt uplatni\u0165 po skon\u010den\u00ed roka <strong>v r\u00e1mci ro\u010dn\u00e9ho z\u00fa\u010dtovania<\/strong> u svojho zamestn\u00e1vate\u013ea. Ak tieto pr\u00edspevky za zamestnanca neodv\u00e1dzal jeho zamestn\u00e1vate\u013e, tak je mu zamestnanec povinn\u00fd predlo\u017ei\u0165 doklad vystaven\u00fd opr\u00e1vnen\u00fdm subjektom (napr. v\u00fdpis z osobn\u00e9ho d\u00f4chodkov\u00e9ho \u00fa\u010dtu sporite\u013ea). V ostatn\u00fdch pr\u00edpadoch je mo\u017en\u00e9 si nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane v podobe t\u00fdchto pr\u00edspevkov uplatni\u0165 <strong>v podanom da\u0148ovom priznan\u00ed<\/strong>. Pri vyu\u017eit\u00ed tejto mo\u017enosti sa k nemu \u017eiadne preukazuj\u00face doklady neprikladaj\u00fa.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tri druhy nezdanite\u013en\u00fdch \u010dast\u00ed z\u00e1kladu dane z pr\u00edjmov Fyzick\u00e9 osoby si m\u00f4\u017eu z\u00e1klad dane z pr\u00edjmov zn\u00ed\u017ei\u0165 o: nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka, nezdanite\u013en\u00fa &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14263,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[380,523,1026],"class_list":["post-14262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-dan-z-prijmov","tag-nezdanitelna-cast","tag-zaklad-dane-2"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14262","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=14262"}],"version-history":[{"count":5,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14262\/revisions"}],"predecessor-version":[{"id":15201,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14262\/revisions\/15201"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14263"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}