{"id":14691,"date":"2024-05-06T12:30:00","date_gmt":"2024-05-06T10:30:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14691"},"modified":"2024-05-06T11:38:52","modified_gmt":"2024-05-06T09:38:52","slug":"mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani\/","title":{"rendered":"Mal som da\u0148ov\u00fa stratu? Ako to uplatni\u0165 v da\u0148ovom priznan\u00ed"},"content":{"rendered":"<h2>Da\u0148ov\u00e1 strata a mo\u017enos\u0165 jej odpo\u010d\u00edtavania od z\u00e1kladu dane<\/h2>\n<p>Z\u00e1kon \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) definuje da\u0148ov\u00fa stratu ako rozdiel, o ktor\u00fd da\u0148ov\u00e9 v\u00fddavky prevy\u0161uj\u00fa zdanite\u013en\u00e9 pr\u00edjmy pri re\u0161pektovan\u00ed vecnej a \u010dasovej s\u00favislosti zdanite\u013en\u00fdch pr\u00edjmov a da\u0148ov\u00fdch v\u00fddavkov v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed. Da\u0148ov\u00e1 strata teda <strong>vznik\u00e1, ak s\u00fa da\u0148ov\u00e9 v\u00fddavky vy\u0161\u0161ie ako zdanite\u013en\u00e9 pr\u00edjmy<\/strong>. Jej opakom je z\u00e1klad dane.<\/p>\n<p>Da\u0148ov\u00e1 strata sa vypo\u010d\u00edtava a vy\u010d\u00eds\u013euje v da\u0148ovom priznan\u00ed. <strong>Netreba si ju v\u0161ak zamie\u0148a\u0165 s \u00fa\u010dtovnou stratou<\/strong>, teda so z\u00e1porn\u00fdm v\u00fdsledkom hospod\u00e1renia. Nemusia, ale m\u00f4\u017eu (a \u010dastokr\u00e1t to tak aj b\u00fdva) sa vyskytn\u00fa\u0165 s\u00fa\u010dasne a ak to tak aj je, tak ich v\u00fd\u0161ka b\u00fdva v\u00e4\u010d\u0161inou rozdielna. Da\u0148ov\u00e1 strata toti\u017eto berie do \u00favahy pr\u00edjmy a v\u00fddavky tak, ako ich uzn\u00e1va z\u00e1kon o dani z pr\u00edjmov, \u010do sa nie v\u017edy zhoduje s \u00fa\u010dtovn\u00edctvom.<\/p>\n<p>Z\u00e1kon o dani z pr\u00edjmov d\u00e1va da\u0148ovn\u00edkovi pr\u00e1vo vyk\u00e1zan\u00fa da\u0148ov\u00fa stratu v nasleduj\u00facich zda\u0148ovac\u00edch obdobiach <strong>odpo\u010d\u00edta\u0165 od z\u00e1kladu dane z pr\u00edjmov<\/strong>. V\u010faka odpo\u010d\u00edtaniu da\u0148ovej straty od z\u00e1kladu dane bude da\u0148ovn\u00edk plati\u0165 ni\u017e\u0161iu da\u0148 z pr\u00edjmov. Zjednodu\u0161ene povedan\u00e9 to znamen\u00e1 to, \u017ee ak sa podnikate\u013eovi v pr\u00edslu\u0161nom roku nedarilo a vyk\u00e1zal da\u0148ov\u00fa stratu, tak mu \u0161t\u00e1t v nasleduj\u00facich rokoch, ke\u010f sa mu bude dari\u0165, dovol\u00ed, aby si o minul\u00fa da\u0148ov\u00fa stratu zn\u00ed\u017eil \u201eda\u0148ov\u00fd zisk\u201c (z\u00e1klad dane) a platil ni\u017e\u0161iu da\u0148.<\/p>\n<h2>Z ak\u00fdch pr\u00edjmov sa d\u00e1 vyk\u00e1za\u0165 a odpo\u010d\u00edtava\u0165 da\u0148ov\u00e1 strata<\/h2>\n<p><strong>Da\u0148ov\u00fa stratu m\u00f4\u017ee vyk\u00e1za\u0165:<\/strong><\/p>\n<ul>\n<li>pr\u00e1vnick\u00e1 osoba zo v\u0161etk\u00fdch pr\u00edjmov,<\/li>\n<li>fyzick\u00e1 osoba len z pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti (pr\u00edjmy pod\u013ea <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2003\/595\/#paragraf-6.odsek-1\"> 6 ods. 1 a 2<\/a> z\u00e1kona o dani z pr\u00edjmov).<\/li>\n<\/ul>\n<p>Aj <strong>odpo\u010d\u00edtavanie da\u0148ovej straty od z\u00e1kladu dane z pr\u00edjmov je naviazan\u00e9<\/strong> na t\u00fdch ist\u00fdch da\u0148ovn\u00edkov a tie ist\u00e9 ich pr\u00edjmy, z ktor\u00fdch m\u00f4\u017eu da\u0148ov\u00fa stratu vyk\u00e1za\u0165, \u010di\u017ee:<\/p>\n<ul>\n<li>pr\u00e1vnick\u00e1 osoba si m\u00f4\u017ee da\u0148ov\u00fa stratu vyk\u00e1zan\u00fa zo v\u0161etk\u00fdch pr\u00edjmov odpo\u010d\u00edta\u0165 od z\u00e1kladu dane vyk\u00e1zan\u00e9ho zo v\u0161etk\u00fdch pr\u00edjmov,<\/li>\n<li>fyzick\u00e1 osoba si m\u00f4\u017ee da\u0148ov\u00fa stratu vyk\u00e1zan\u00fa z pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti odpo\u010d\u00edta\u0165 len od z\u00e1kladu dane vyk\u00e1zan\u00e9ho z pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti.<\/li>\n<\/ul>\n<p>K\u00fdm teda <strong>vo vykazovan\u00ed a odpo\u010d\u00edtavan\u00ed da\u0148ovej straty pr\u00e1vnick\u00e1 osoba nem\u00e1 \u017eiadne obmedzenia \u010do sa t\u00fdka druhu jej pr\u00edjmov, fyzick\u00e1 osoba m\u00e1<\/strong>. T\u00e1 si nem\u00f4\u017ee o da\u0148ov\u00fa stratu vyk\u00e1zan\u00fa z pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti zn\u00ed\u017ei\u0165 napr\u00edklad z\u00e1klad dane z pr\u00edjmov z <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kolko-zaplatite-na-dani-z-prenajmu-bytu-mame-pre-vas-navod-ako-na-to\/\">pren\u00e1jmu nehnute\u013enost\u00ed<\/a>.<\/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\/14691\">\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\/14691\">\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>Pravidl\u00e1 a obmedzenia odpo\u010d\u00edtavania da\u0148ovej straty<\/h2>\n<p>Odpo\u010d\u00edtavanie da\u0148ovej straty <strong>je obmedzen\u00e9 z h\u013eadiska \u010dasu aj v\u00fd\u0161ky<\/strong>.<\/p>\n<p>Da\u0148ov\u00fa stratu mo\u017eno <strong>odpo\u010d\u00edta\u0165 od z\u00e1kladu dane po\u010das najviac piatich bezprostredne po sebe nasleduj\u00facich zda\u0148ovac\u00edch obdob\u00ed<\/strong>, po\u010dn\u00fac zda\u0148ovac\u00edm obdob\u00edm bezprostredne nasleduj\u00facim po tom zda\u0148ovacom obdob\u00ed, za ktor\u00e9 bola t\u00e1to da\u0148ov\u00e1 strata vyk\u00e1zan\u00e1. Napr\u00edklad da\u0148ov\u00fa stratu vyk\u00e1zan\u00fa za rok 2024 bude mo\u017en\u00e9 odpo\u010d\u00edta\u0165 od z\u00e1kladu dane z pr\u00edjmov vyk\u00e1zan\u00e9ho za rok 2025, 2026, 2027, 2028 a 2029.<\/p>\n<p>Da\u0148ovn\u00edk si m\u00f4\u017ee uplatni\u0165 odpo\u010det da\u0148ovej straty najviac do v\u00fd\u0161ky<\/p>\n<ul>\n<li>100 % z\u00e1kladu dane, ak sa v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed, v ktorom si uplat\u0148uje odpo\u010det da\u0148ovej straty, <strong>pova\u017euje za mikroda\u0148ovn\u00edka<\/strong>,<\/li>\n<li>50 % z\u00e1kladu dane, ak sa v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed, v ktorom si uplat\u0148uje odpo\u010det da\u0148ovej straty, <strong>nepova\u017euje za mikroda\u0148ovn\u00edka<\/strong>.<\/li>\n<\/ul>\n<p>Za <strong>mikroda\u0148ovn\u00edka<\/strong> sa pova\u017euje pr\u00e1vnick\u00e1 osoba a fyzick\u00e1 osoba s pr\u00edjmami z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti, ktor\u00e1 sp\u013a\u0148a v\u0161etky tieto podmienky:<\/p>\n<ul>\n<li>jej zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) za zda\u0148ovacie obdobie neprevy\u0161uj\u00fa sumu 60 000 eur (pri fyzickej osobe sa tento pr\u00edjmov\u00fd limit vz\u0165ahuje na pr\u00edjmy z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti),<\/li>\n<li>nie je z\u00e1vislou (spriaznenou) osobou pod\u013ea z\u00e1kona o dani z pr\u00edjmov a nerealizuje kontrolovan\u00fa transakciu za toto zda\u0148ovacie obdobie,<\/li>\n<li>nevst\u00fapila do likvid\u00e1cie, nebol na \u0148u vyhl\u00e1sen\u00fd konkurz a nebol jej povolen\u00fd spl\u00e1tkov\u00fd kalend\u00e1r pod\u013ea z\u00e1kona o konkurze a re\u0161trukturaliz\u00e1cii,<\/li>\n<li>jej zda\u0148ovacie obdobie nie je krat\u0161ie ako 12 po sebe nasleduj\u00facich kalend\u00e1rnych mesiacov, okrem da\u0148ovn\u00edka, ktor\u00fd ho m\u00e1 krat\u0161ie z d\u00f4vodu \u00famrtia.<\/li>\n<\/ul>\n<p>Odpo\u010det da\u0148ovej straty je dobrovo\u013en\u00fd. <strong>Da\u0148ovn\u00edk sa m\u00f4\u017ee rozhodn\u00fa\u0165, \u010di a v akej v\u00fd\u0161ke si ho uplatn\u00ed<\/strong> pri dodr\u017ean\u00ed vy\u0161\u0161ie uveden\u00fdch pravidiel. Neodpo\u010d\u00edtan\u00e1 da\u0148ov\u00e1 strata hne\u010f \u201eneprepad\u00e1va\u201c, ale je mo\u017en\u00e9 ju uplatni\u0165 v nasleduj\u00facich zda\u0148ovac\u00edch obdobiach. N\u00e1rok na jej odpo\u010d\u00edtanie zanik\u00e1 len uplynut\u00edm obdobia, po\u010das ktor\u00e9ho ju bolo mo\u017en\u00e9 odpo\u010d\u00edta\u0165.<\/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>Pravidl\u00e1 odpo\u010d\u00edtavania da\u0148ov\u00fdch str\u00e1t vyk\u00e1zan\u00fdch za star\u0161ie roky<\/h2>\n<p>Vy\u0161\u0161ie spom\u00ednan\u00e9 pravidl\u00e1 odpo\u010d\u00edtavania da\u0148ovej straty platia pre tie da\u0148ov\u00e9 straty, ktor\u00e9 boli vyk\u00e1zan\u00e9 za zda\u0148ovacie obdobia, ktor\u00e9 sa za\u010d\u00ednaj\u00fa najsk\u00f4r 1. janu\u00e1ra 2021. Predt\u00fdm v\u0161ak <strong>platili odli\u0161n\u00e9 pravidl\u00e1 pre odpo\u010d\u00edtavanie da\u0148ov\u00fdch str\u00e1t, ktor\u00e9 maj\u00fa vplyv na ich uplat\u0148ovanie v s\u00fa\u010dasnosti aj v bud\u00facnosti<\/strong> \u2013 st\u00e1le je mo\u017en\u00e9 ich pod\u013ea vtedaj\u0161\u00edch pravidiel odpo\u010d\u00edtava\u0165 v da\u0148ovom priznan\u00ed. Je vhodn\u00e9 si tieto pravidl\u00e1 pripomen\u00fa\u0165 v ni\u017e\u0161ie uvedenej tabu\u013eke (\u00fadaje uv\u00e1dzame pre da\u0148ovn\u00edkov so zda\u0148ovac\u00edm obdob\u00edm kalend\u00e1rny rok).<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Za ktor\u00e9 zda\u0148ovacie obdobie bola da\u0148ov\u00e1 strata vyk\u00e1zan\u00e1<\/strong><\/td>\n<td><strong>Ak\u00e9 s\u00fa pravidl\u00e1 pre odpo\u010d\u00edtavanie da\u0148ovej straty<\/strong><\/td>\n<td><strong>Kedy bude mo\u017en\u00e9 posledn\u00fdkr\u00e1t t\u00fato da\u0148ov\u00fa stratu odpo\u010d\u00edta\u0165<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>rok 2019<\/td>\n<td>odpo\u010d\u00edtava sa vo v\u00fd\u0161ke jednej \u0161tvrtiny po\u010das najviac \u0161tyroch bezprostredne po sebe nasleduj\u00facich zda\u0148ovac\u00edch obdob\u00ed<\/td>\n<td>v da\u0148ovom priznan\u00ed podanom za rok 2023<\/td>\n<\/tr>\n<tr>\n<td>rok 2020<\/td>\n<td>odpo\u010d\u00edtava sa v \u013eubovo\u013enej v\u00fd\u0161ke po\u010das najviac piatich bezprostredne po sebe nasleduj\u00facich zda\u0148ovac\u00edch obdob\u00ed, najviac do v\u00fd\u0161ky 50 % z\u00e1kladu dane<\/td>\n<td>v da\u0148ovom priznan\u00ed podanom za rok 2025<\/td>\n<\/tr>\n<tr>\n<td>rok 2021 a nesk\u00f4r<\/td>\n<td>odpo\u010d\u00edtava sa v \u013eubovo\u013enej v\u00fd\u0161ke po\u010das najviac piatich bezprostredne po sebe nasleduj\u00facich zda\u0148ovac\u00edch obdob\u00ed, najviac do v\u00fd\u0161ky 100 % z\u00e1kladu dane u mikroda\u0148ovn\u00edka a 50 % z\u00e1kladu dane u in\u00e9ho ako mikroda\u0148ovn\u00edka<\/td>\n<td>nie je mo\u017en\u00e9 ur\u010di\u0165, ke\u010f\u017ee ide o pravidl\u00e1 platn\u00e9 aj v s\u00fa\u010dasnosti<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Sp\u00f4sob odpo\u010d\u00edtavania da\u0148ovej straty v da\u0148ovom priznan\u00ed<\/h2>\n<p>Da\u0148ov\u00e9 priznanie k dani z pr\u00edjmov pr\u00e1vnickej osoby aj da\u0148ov\u00e9 priznanie k dani z pr\u00edjmov fyzickej osoby typ B obsahuj\u00fa <strong>pom\u00f4cku pre evidenciu a odpo\u010d\u00edtavanie da\u0148ov\u00fdch str\u00e1t<\/strong>.<\/p>\n<p><strong>V da\u0148ovom priznan\u00ed pr\u00e1vnickej osoby<\/strong> sa da\u0148ov\u00e1 strata eviduje a odpo\u010d\u00edtava v III. \u010dasti, v tabu\u013eke \u201eD \u2013 Evidencia a odpo\u010det da\u0148ovej straty\u201c. Tu sa eviduj\u00fa da\u0148ov\u00e9 straty pod\u013ea zda\u0148ovac\u00edch obdob\u00ed, za ktor\u00e9 boli vyk\u00e1zan\u00e9 a pri ka\u017edej sa uv\u00e1dzaj\u00fa pomocn\u00e9 inform\u00e1cie. Celkov\u00e1 suma da\u0148ov\u00fdch str\u00e1t odpo\u010d\u00edtavan\u00fdch v aktu\u00e1lnom roku sa prenesie do in\u00e9ho riadku da\u0148ov\u00e9ho priznania, kde sa o \u0148u zn\u00ed\u017ei z\u00e1klad dane z pr\u00edjmov.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14697\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/Mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani-obrazok-c.-1.png\" alt=\"\" width=\"906\" height=\"727\" srcset=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/Mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani-obrazok-c.-1.png 906w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/Mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani-obrazok-c.-1-300x241.png 300w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/Mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani-obrazok-c.-1-150x120.png 150w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/Mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani-obrazok-c.-1-768x616.png 768w\" sizes=\"auto, (max-width: 906px) 100vw, 906px\" \/><\/p>\n<p><strong>V da\u0148ovom priznan\u00ed fyzickej osoby typ B <\/strong>sa da\u0148ov\u00e1 strata eviduje a odpo\u010d\u00edtava v VI. oddiele. Nach\u00e1dza sa tu \u010das\u0165 s n\u00e1zvom \u201ePreh\u013ead o vzniku da\u0148ov\u00fdch str\u00e1t pod\u013ea \u00a7 30 z\u00e1kona, ich uplatnenie\u2026\u201c, kde sa eviduj\u00fa da\u0148ov\u00e9 straty pod\u013ea jednotliv\u00fdch rokov, za ktor\u00e9 boli vyk\u00e1zan\u00e9. Pri ka\u017edej sa uv\u00e1dzaj\u00fa pomocn\u00e9 inform\u00e1cie a nesk\u00f4r sa uv\u00e1dza suma, ktor\u00fa si z nej podnikate\u013e v aktu\u00e1lnom roku uplat\u0148uje. N\u00e1sledne sa od z\u00e1kladu dane z pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti da\u0148ov\u00e9 straty odpo\u010d\u00edtaj\u00fa.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14696 aligncenter\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/Mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani-obrazok-c.-2.png\" alt=\"\" width=\"904\" height=\"780\" srcset=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/Mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani-obrazok-c.-2.png 904w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/Mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani-obrazok-c.-2-300x259.png 300w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/Mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani-obrazok-c.-2-150x129.png 150w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/Mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani-obrazok-c.-2-768x663.png 768w\" sizes=\"auto, (max-width: 904px) 100vw, 904px\" \/><\/p>\n<h2>Pr\u00edklad na odpo\u010d\u00edtavanie da\u0148ovej straty v da\u0148ovom priznan\u00ed<\/h2>\n<p><em>Da\u0148ovn\u00edk, ktor\u00fd je pr\u00e1vnickou osobou, vyk\u00e1zal za rok 2024 z\u00e1klad dane z pr\u00edjmov vo v\u00fd\u0161ke 8 000 eur. V tomto zda\u0148ovacom obdob\u00ed je pova\u017eovan\u00fd za mikroda\u0148ovn\u00edka. Preh\u013ead o v\u00fd\u0161ke jeho da\u0148ov\u00fdch str\u00e1t vyk\u00e1zan\u00fdch za minul\u00e9 roky je v nasleduj\u00facej tabu\u013eke.<\/em><em>\u00a0<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Rok, za ktor\u00fd bola da\u0148ov\u00e1 strata vyk\u00e1zan\u00e1<\/strong><\/td>\n<td><strong>P\u00f4vodn\u00e1 suma vyk\u00e1zanej da\u0148ovej straty<\/strong><\/td>\n<td><strong>Suma da\u0148ovej straty u\u017e uplatnen\u00e1 v minulosti<\/strong><\/td>\n<td><strong>Doteraz neuplatnen\u00e1 suma da\u0148ovej straty<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>rok 2020<\/td>\n<td>13 000 eur<\/td>\n<td>8 000 eur<\/td>\n<td>5 000 eur<\/td>\n<\/tr>\n<tr>\n<td>rok 2021<\/td>\n<td>9 000 eur<\/td>\n<td>2 000 eur<\/td>\n<td>7 000 eur<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Da\u0148ovn\u00edk bude pri odpo\u010d\u00edtavan\u00ed da\u0148ov\u00fdch str\u00e1t postupova\u0165 nasledovne:<\/em><\/p>\n<ul>\n<li><em>Z da\u0148ovej straty za rok 2020 odpo\u010d\u00edta od z\u00e1kladu dane sumu 4 000 eur: K dispoz\u00edcii m\u00e1 s\u00edce da\u0148ov\u00fa statu vo v\u00fd\u0161ke 5 000 eur, ale pre da\u0148ov\u00e9 straty vyk\u00e1zan\u00e9 za rok 2020 plat\u00ed limit najviac 50 % zo z\u00e1kladu dane z pr\u00edjmov, \u010do je za rok 2024 suma 4 000 eur.<\/em><\/li>\n<li><em>Z da\u0148ovej straty za rok 2021 odpo\u010d\u00edta od z\u00e1kladu dane sumu 4 000 eur: K dispoz\u00edcii m\u00e1 s\u00edce da\u0148ov\u00fa stratu vo v\u00fd\u0161ke 7 000 eur, ale mus\u00ed prihliada\u0165 aj na obmedzenia. Ako mikroda\u0148ovn\u00edk v roku 2024 by si mohol odpo\u010d\u00edta\u0165 da\u0148ov\u00fa stratu vo v\u00fd\u0161ke najviac 100 % zo z\u00e1kladu dane z pr\u00edjmov. Ke\u010f\u017ee ten je po predch\u00e1dzaj\u00facom odpo\u010d\u00edtan\u00ed da\u0148ovej straty za rok 2020 u\u017e len vo v\u00fd\u0161ke 4 000 eur, m\u00f4\u017ee si da\u0148ov\u00fa stratu vyk\u00e1zan\u00fa za rok 2021 odpo\u010d\u00edta\u0165 maxim\u00e1lne v tejto sume (odpo\u010d\u00edtavan\u00edm da\u0148ov\u00fdch str\u00e1t od z\u00e1kladu dane nie je mo\u017en\u00e9 \u00eds\u0165 do \u201em\u00ednusu\u201c \u2013 prejs\u0165 zo z\u00e1kladu dane do da\u0148ovej straty).<\/em><\/li>\n<\/ul>\n<p><em>Uplatnen\u00edm da\u0148ov\u00fdch str\u00e1t spolu vo v\u00fd\u0161ke 8 000 eur bude da\u0148ovn\u00edkov z\u00e1klad dane z pr\u00edjmov za rok 2024 p\u00f4vodne vyk\u00e1zan\u00fd vo v\u00fd\u0161ke 8 000 eur v kone\u010dnom d\u00f4sledku nulov\u00fd. Do \u010fal\u0161\u00edch rokov mu zost\u00e1va na odpo\u010d\u00edtanie zostatok da\u0148ovej straty z roku 2020 v sume 1 000 eur a zostatok da\u0148ovej straty z roku 2021 v sume 3 000 eur.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00e1 strata a mo\u017enos\u0165 jej odpo\u010d\u00edtavania od z\u00e1kladu dane Z\u00e1kon \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14701,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[713,349,551,451,1026],"class_list":["post-14691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-danova-strata","tag-danove-priznanie","tag-odpocet","tag-strata","tag-zaklad-dane-2"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14691","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=14691"}],"version-history":[{"count":5,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14691\/revisions"}],"predecessor-version":[{"id":14700,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14691\/revisions\/14700"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14701"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}