{"id":14893,"date":"2024-09-17T07:00:00","date_gmt":"2024-09-17T05:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14893"},"modified":"2024-08-27T15:56:58","modified_gmt":"2024-08-27T13:56:58","slug":"ako-na-danove-odpisy-automobilov-a-elektromobilov-v-roku-2024","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/ako-na-danove-odpisy-automobilov-a-elektromobilov-v-roku-2024\/","title":{"rendered":"Ako na da\u0148ov\u00e9 odpisy automobilov a elektromobilov v roku 2024"},"content":{"rendered":"<h2>Kedy osobn\u00fd automobil je odpisovan\u00fdm majetkom a kedy nie je<\/h2>\n<p>Na prv\u00fd poh\u013ead sa <strong>m\u00f4\u017ee zda\u0165, \u017ee ka\u017ed\u00fd osobn\u00fd automobil je odpisovan\u00fdm majetkom, ale v\u00f4bec tomu tak nemus\u00ed by\u0165 v ka\u017edom pr\u00edpade<\/strong>. Z\u00e1kon \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon o dani z pr\u00edjmov\u201c v pr\u00edslu\u0161nom tvare) presne upravuje pravidl\u00e1, kedy sa osobn\u00fd automobil na da\u0148ov\u00e9 \u00fa\u010dely odpisuje a kedy nie.<\/p>\n<p>Osobn\u00e9 automobily sa pova\u017euj\u00fa za samostatn\u00e9 hnute\u013en\u00e9 veci (s\u00fabory hnute\u013en\u00fdch vec\u00ed), ktor\u00e9 maj\u00fa samostatn\u00e9 technicko-ekonomick\u00e9 ur\u010denie a prev\u00e1dzkovo technick\u00e9 funkcie dlh\u0161ie ako jeden rok. Aby boli z da\u0148ov\u00e9ho h\u013eadiska odpisovan\u00fdm majetkom, mus\u00ed by\u0165 ich <strong>vstupn\u00e1 cena vy\u0161\u0161ia ako 1 700 eur<\/strong>. Ak je vstupn\u00e1 cena osobn\u00e9ho automobilu vy\u0161\u0161ia ako 1 700 eur, da\u0148ovn\u00edk nem\u00f4\u017ee osobn\u00fd automobil jednorazovo zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov, ale m\u00f4\u017ee jeho vstupn\u00fa cenu zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov postupne, vo forme odpisov.<\/p>\n<p>Ak <strong>vstupn\u00e1 cena osobn\u00e9ho automobilu nie je vy\u0161\u0161ia ako 1 700 eur<\/strong>, nejde o majetok, ktor\u00fd sa da\u0148ovo odpisuje a potom m\u00f4\u017ee nasta\u0165 nieko\u013eko scen\u00e1rov:<\/p>\n<ul>\n<li>ak da\u0148ovn\u00edk vedie da\u0148ov\u00fa evidenciu, tak automobil da\u0148ovo neodpisuje a do da\u0148ov\u00fdch v\u00fddavkov ho zahrnie jednorazovo u\u017e pri jeho obstaran\u00ed,<\/li>\n<li>ak da\u0148ovn\u00edk vedie jednoduch\u00e9 alebo podvojn\u00e9 \u00fa\u010dtovn\u00edctvo a na \u00fa\u010dtovn\u00e9 \u00fa\u010dely sa rozhodne, \u017ee automobil nezarad\u00ed do dlhodob\u00e9ho hmotn\u00e9ho majetku (nebude ho odpisova\u0165), tak ho do da\u0148ov\u00fdch v\u00fddavkov zahrnie jednorazovo u\u017e pri jeho obstaran\u00ed,<\/li>\n<li>ak da\u0148ovn\u00edk vedie jednoduch\u00e9 alebo podvojn\u00e9 \u00fa\u010dtovn\u00edctvo a na \u00fa\u010dtovn\u00e9 \u00fa\u010dely sa rozhodne, \u017ee automobil zarad\u00ed do dlhodob\u00e9ho hmotn\u00e9ho majetku (bude ho odpisova\u0165), tak ho do da\u0148ov\u00fdch v\u00fddavkov zahrnie postupne vo forme \u00fa\u010dtovn\u00fdch odpisov, ktor\u00e9 v tomto pr\u00edpade bud\u00fa z\u00e1rove\u0148 da\u0148ov\u00fdmi v\u00fddavkami.<\/li>\n<\/ul>\n<h2>Do ktorej odpisovej skupiny zaradi\u0165 automobil, hybrid, elektromobil<\/h2>\n<p>Na \u00fa\u010dely da\u0148ov\u00fdch odpisov je potrebn\u00e9 osobn\u00fd automobil zaradi\u0165 do spr\u00e1vnej odpisovej skupiny, ktor\u00e1 ur\u010duje po\u010det rokov jeho odpisovania. Osobn\u00fd automobil m\u00f4\u017ee by\u0165 zaraden\u00fd do jednej z dvoch odpisov\u00fdch skup\u00edn pod\u013ea <strong><a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2003\/595\/#prilohy.priloha-priloha_c_1_k_zakonu_c_595_2003_z_z.oznacenie\" target=\"_blank\" rel=\"noopener\">pr\u00edlohy \u010d. 1 z\u00e1kona o dani z pr\u00edjmov<\/a><\/strong>.<\/p>\n<p><strong>Odpisov\u00e1 skupina 0 s dobou odpisovania 2 roky<\/strong>:<\/p>\n<ul>\n<li>Zara\u010fuj\u00fa sa sem len osobn\u00e9 automobily, ktor\u00e9 maj\u00fa v osved\u010den\u00ed o evidencii \u010das\u0165 II v polo\u017eke \u201e18 P.3 Druh paliva\/zdroj energie\u201c uveden\u00e9 bu\u010f \u201eBEV\u201c, alebo \u201ePHEV\u201c v akejko\u013evek kombin\u00e1cii s in\u00fdm druhom paliva alebo zdroja energie.<\/li>\n<li>Skratka \u201eBEV\u201c (battery electric vehicle) ozna\u010duje vozidlo len s elektrick\u00fdm pohonom nap\u00e1jan\u00fdm z bat\u00e9rie. Skratka \u201ePHEV\u201c (plug-in hybrid electric vehicle) ozna\u010duje plug-in hybridn\u00e9 elektrick\u00e9 vozidlo, teda vozidlo, ktor\u00e9ho bat\u00e9ria m\u00f4\u017ee by\u0165 nab\u00edjan\u00e1 pripojen\u00edm na extern\u00fd zdroj elektrickej energie, ale okrem tohto zdroja energie m\u00e1 toto vozidlo aj in\u00fd druh paliva alebo zdroj energie (napr\u00edklad benz\u00edn alebo naftu).<\/li>\n<li>Do tejto odpisovej skupiny tak zara\u010fujeme len \u010dist\u00e9 elektromobily a plug-in hybridy.<\/li>\n<\/ul>\n<p><strong>Odpisov\u00e1 skupina 1 s dobou odpisovania 4 roky<\/strong>:<\/p>\n<ul>\n<li>Zara\u010fuj\u00fa sa sem len osobn\u00e9 automobily, ktor\u00e9 nemaj\u00fa v osved\u010den\u00ed o evidencii \u010das\u0165 II v polo\u017eke \u201e18 P.3 Druh paliva\/zdroj energie\u201c uveden\u00e9 bu\u010f \u201eBEV\u201c, alebo \u201ePHEV\u201c v akejko\u013evek kombin\u00e1cii s in\u00fdm druhom paliva alebo zdroja energie.<\/li>\n<li>Zara\u010fuj\u00fa sa sem teda osobn\u00e9 automobily okrem t\u00fdch, ktor\u00e9 sa zara\u010fuj\u00fa do odpisovej skupiny 0 s dobou odpisovania 2 roky.<\/li>\n<li>Do tejto odpisovej skupiny tak zara\u010fujeme napr\u00edklad automobily jazdiace na benz\u00edn alebo naftu pr\u00edpadne v kombin\u00e1cii s LPG, LNG alebo CNG.<\/li>\n<li>Patria sem ale aj automobily, ktor\u00e9 maj\u00fa v osved\u010den\u00ed o evidencii \u010das\u0165 II v polo\u017eke \u201e18 P.3 Druh paliva\/zdroj energie\u201c uveden\u00e9 \u201eHEV\u201c (hybrid electric vehicle) v akejko\u013evek kombin\u00e1cii s in\u00fdm druhom paliva alebo zdroja energie. Takto sa ozna\u010duj\u00fa hybridn\u00e9 elektrick\u00e9 vozidla, ktor\u00e9 nie s\u00fa plug-in hybridn\u00e9 elektrick\u00e9 vozidl\u00e1. Ide o vozidlo, ktor\u00e9ho bat\u00e9ria nem\u00f4\u017ee by\u0165 nab\u00edjan\u00e1 pripojen\u00edm na extern\u00fd zdroj elektrickej energie, ale okrem tohto zdroja energie m\u00e1 toto vozidlo aj in\u00fd druh paliva alebo zdroj energie (napr\u00edklad benz\u00edn alebo naftu).<\/li>\n<\/ul>\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\/14893\">\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\/14893\">\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>Met\u00f3dy da\u0148ov\u00e9ho odpisovania osobn\u00fdch automobilov<\/h2>\n<p>Osobn\u00e9 automobily m\u00f4\u017eu by\u0165 zaraden\u00e9 len do odpisovej skupiny 0 a 1. Pre tieto odpisov\u00e9 skupiny je mo\u017en\u00e9 pou\u017ei\u0165 <strong>len met\u00f3du rovnomern\u00e9ho odpisovania<\/strong>.<\/p>\n<p><strong>Ro\u010dn\u00fd odpis automobilu sa vypo\u010d\u00edta nasledovne:<\/strong><\/p>\n<ul>\n<li>odpisov\u00e1 skupina 0 s dobou odpisovania 2 roky: vstupn\u00e1 cena automobilu pr\u00edpadne zv\u00fd\u0161en\u00e1 o vykonan\u00e9 technick\u00e9 zhodnotenie \/ 2 roky.<\/li>\n<li>odpisov\u00e1 skupina 1 s dobou odpisovania 4 roky: vstupn\u00e1 cena automobilu pr\u00edpadne zv\u00fd\u0161en\u00e1 o vykonan\u00e9 technick\u00e9 zhodnotenie \/ 4 roky.<\/li>\n<\/ul>\n<p><strong>V prvom roku odpisovania automobilu sa uplatn\u00ed len pomern\u00e1 \u010das\u0165 z ro\u010dn\u00e9ho odpisu<\/strong> pod\u013ea po\u010dtu mesiacov, po\u010dn\u00fac mesiacom jeho zaradenia do u\u017e\u00edvania do konca tohto zda\u0148ovacieho obdobia. T\u00e1to neuplatnen\u00e1 pomern\u00e1 \u010das\u0165 tohto ro\u010dn\u00e9ho odpisu sa uplatn\u00ed v roku nasleduj\u00facom po roku uplynutia doby odpisovania. A ak sa po\u010das doby odpisovania (nie v prvom roku odpisovania) na automobile vykon\u00e1 technick\u00e9 zhodnotenie, tak sa neuplatnen\u00e1 pomern\u00e1 \u010das\u0165 z ro\u010dn\u00e9ho odpisu v prvom roku odpisovania uplatn\u00ed sp\u00f4sobom vypl\u00fdvaj\u00facim z v\u00fdpo\u010dtu odpisov zo vstupnej ceny zv\u00fd\u0161enej o technick\u00e9 zhodnotenie.<\/p>\n<p>Ro\u010dn\u00fd odpis aj \u201emesa\u010dn\u00fd odpis\u201c na \u00fa\u010dely v\u00fdpo\u010dtu pomernej \u010dasti z ro\u010dn\u00e9ho odpisu sa <strong>zaokr\u00fah\u013euj\u00fa matematicky<\/strong> s presnos\u0165ou na dve desatinn\u00e9 miesta (na eurocenty).<\/p>\n<p><strong><em>Pr\u00edklad na v\u00fdpo\u010det da\u0148ov\u00fdch odpisov automobilu:<\/em><\/strong><\/p>\n<p><em>Da\u0148ovn\u00edk si za 25 000 eur v novembri 2024 obstaral a zaradil do u\u017e\u00edvania hybridn\u00fd osobn\u00fd automobil, ktor\u00fd m\u00e1 v osved\u010den\u00ed o evidencii \u010das\u0165 II ako druh paliva\/zdroj energie uveden\u00e9 \u201ebenz\u00edn + HEV\u201c, tak\u017ee bude zaraden\u00fd do odpisovej skupiny 1 s dobou odpisovania 4 roky.<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Rok<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>V\u00fdpo\u010det<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Da\u0148ov\u00fd odpis<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Neuplatnen\u00e1 pomern\u00e1 \u010das\u0165 z ro\u010dn\u00e9ho odpisu<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Zostatkov\u00e1 cena<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">2024<\/td>\n<td style=\"text-align: center;\">25 000\/4 = 6 250;<\/p>\n<p>6 250\/12 = 520,83;<\/p>\n<p>520,83*2 = 1\u00a0041,66<\/td>\n<td style=\"text-align: center;\">1\u00a0041,66 eur<\/td>\n<td style=\"text-align: center;\">5 208,34 eura<\/td>\n<td style=\"text-align: center;\">23 958,34 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2025<\/td>\n<td style=\"text-align: center;\">25 000\/4<\/td>\n<td style=\"text-align: center;\">6 250 eur<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">17 708,34 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2026<\/td>\n<td style=\"text-align: center;\">25 000\/4<\/td>\n<td style=\"text-align: center;\">6 250 eur<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">11 458,34 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2027<\/td>\n<td style=\"text-align: center;\">25 000\/4<\/td>\n<td style=\"text-align: center;\">6 250 eur<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">5 208,34 eura<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2028<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">5 208,34 eura<\/td>\n<td style=\"text-align: center;\">x<\/td>\n<td style=\"text-align: center;\">0 eur<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Mikroda\u0148ovn\u00edk m\u00f4\u017ee da\u0148ovo odpisova\u0165<\/strong> osobn\u00e9 automobily, okrem osobn\u00fdch automobilov so vstupnou cenou 48 000 eur a viac, najviac po\u010das doby odpisovania v n\u00edm ur\u010denej v\u00fd\u0161ke (v\u00fd\u0161ku odpisov si stanov\u00ed s\u00e1m) najviac do v\u00fd\u0161ky vstupnej ceny.<\/p>\n<h2>Obmedzenie da\u0148ov\u00fdch odpisov automobilov s cenou 48 000 eur a viac<\/h2>\n<p>Pre osobn\u00e9 automobily zatrieden\u00e9 do k\u00f3du <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2014\/1209\" target=\"_blank\" rel=\"noopener\">Klasifik\u00e1cie produktov<\/a> 29.10.2 so vstupnou cenou 48 000 eur a viac je <strong>v z\u00e1kone o dani z pr\u00edjmov zaveden\u00fd limit da\u0148ov\u00fdch odpisov<\/strong>.<\/p>\n<p><strong>Z\u00e1klad dane z pr\u00edjmov sa zv\u00fd\u0161i o kladn\u00fd rozdiel medzi<\/strong> \u00fahrnom skuto\u010dne uplatnen\u00fdch da\u0148ov\u00fdch odpisov v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed z osobn\u00fdch automobilov so vstupnou cenou 48 000 eur a viac a \u00fahrnom ro\u010dn\u00fdch odpisov alebo pomern\u00fdch \u010dast\u00ed ro\u010dn\u00fdch odpisov za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie z t\u00fdchto osobn\u00fdch automobilov vypo\u010d\u00edtan\u00fdch zo vstupnej ceny 48 000 eur met\u00f3dou rovnomern\u00e9ho odpisovania.<\/p>\n<p>Uveden\u00e9 <strong>pravidlo o zv\u00fd\u0161en\u00ed z\u00e1klad dane z pr\u00edjmov sa uplatn\u00ed len vtedy, ak<\/strong> je z\u00e1klad dane z pr\u00edjmov da\u0148ovn\u00edka ni\u017e\u0161\u00ed ako n\u00e1sobok po\u010dtu osobn\u00fdch automobilov so vstupnou cenou 48 000 eur a viac a ro\u010dn\u00e9ho da\u0148ov\u00e9ho odpisu (pozor \u2013 nie pomernej \u010dasti ro\u010dn\u00e9ho da\u0148ov\u00e9ho odpisu) vypo\u010d\u00edtan\u00e9ho zo vstupnej ceny 48 000 eur. Najsk\u00f4r je teda potrebn\u00e9 porovn\u00e1va\u0165 v\u00fd\u0161ku z\u00e1kladu dane z pr\u00edjmov s v\u00fd\u0161kou ro\u010dn\u00fdch da\u0148ov\u00fdch odpisov vypo\u010d\u00edtan\u00fdch z limitovanej vstupnej ceny 48 000 eur a a\u017e ke\u010f je z\u00e1klad dane z pr\u00edjmov ni\u017e\u0161\u00ed ako v\u00fd\u0161ka t\u00fdchto limitovan\u00fdch ro\u010dn\u00fdch da\u0148ov\u00fdch odpisov, vykon\u00e1 sa \u00faprava z\u00e1kladu dane z pr\u00edjmov.<\/p>\n<p><strong>Povinnos\u0165 takto upravi\u0165 z\u00e1klad dane z pr\u00edjmov sa nevz\u0165ahuje<\/strong> na prenaj\u00edmate\u013ea u t\u00fdch osobn\u00fdch automobilov, ktor\u00e9 boli prenajat\u00e9 na z\u00e1klade n\u00e1jomnej zmluvy bez vopred dohodnut\u00e9ho pr\u00e1va k\u00fapy prenajatej veci (operat\u00edvny pren\u00e1jom). Na neho sa vz\u0165ahuje obmedzenie zah\u0155\u0148ania odpisov hmotn\u00e9ho majetku pop\u00edsan\u00e9 v \u010fal\u0161ej \u010dasti \u010dl\u00e1nku.<\/p>\n<p><strong><em>Pr\u00edklad na zv\u00fd\u0161enie z\u00e1kladu dane z pr\u00edjmov kv\u00f4li da\u0148ov\u00fdm odpisom luxusn\u00e9ho automobilu:<\/em><\/strong><\/p>\n<p><em>Da\u0148ovn\u00edk si za 60 000 eur v novembri 2024 obstaral a zaradil do u\u017e\u00edvania elektromobil, ktor\u00fd m\u00e1 v osved\u010den\u00ed o evidencii \u010das\u0165 II ako druh paliva\/zdroj energie uveden\u00e9 \u201eBEV\u201c, tak\u017ee bude zaraden\u00fd do odpisovej skupiny 0 s dobou odpisovania 2 roky.<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Rok<\/strong><\/td>\n<td><strong>Z\u00e1klad dane z pr\u00edjmov<\/strong><\/td>\n<td><strong>Ro\u010dn\u00fd da\u0148ov\u00fd odpis zo vstupnej ceny 48 000 eur<\/strong><\/td>\n<td><strong>Skuto\u010dne uplatnen\u00fd da\u0148ov\u00fd odpis<\/strong><\/td>\n<td><strong>Da\u0148ov\u00fd odpis zo vstupnej ceny 48 000 eur<\/strong><\/td>\n<td><strong>Zv\u00fd\u0161enie z\u00e1kladu dane z pr\u00edjmov<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2024<\/td>\n<td>10 000 eur<\/td>\n<td>24 000 eur (48 000\/2)<\/td>\n<td>5 000 eur (60 000\/2 = 30 000; 30 000\/12 = 2 500; 2 500*2 = 5 000)<\/td>\n<td>4 000 eur (48 000\/2 = 24 000; 24 000\/12 = 2 000; 2 000*2 = 4 000)<\/td>\n<td>\u00c1no, preto\u017ee 10 000 eur &lt; 24 000 eur. Zv\u00fd\u0161enie o 1 000 eur (5 000 eur \u2013 4 000 eur).<\/td>\n<\/tr>\n<tr>\n<td>2025<\/td>\n<td>28 000 eur<\/td>\n<td>24 000 eur (48 000\/2)<\/td>\n<td>30 000 eur (60 000\/2)<\/td>\n<td>24 000 eur (48 000\/2)<\/td>\n<td>Nie, preto\u017ee 28 000 eur &gt; 24 000 eur.<\/td>\n<\/tr>\n<tr>\n<td>2026<\/td>\n<td>15 000 eur<\/td>\n<td>24 000 eur (48 000\/2)<\/td>\n<td>25 000 eur<\/td>\n<td>20 000 eur<\/td>\n<td>\u00c1no, preto\u017ee 15 000 eur &lt; 24 000 eur. Zv\u00fd\u0161enie o 5 000 eur (25 000 eur \u2013 20 000 eur).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>Limitovan\u00e1 v\u00fd\u0161ka da\u0148ov\u00fdch odpisov automobilu poskytnut\u00e9ho na pren\u00e1jom<\/h2>\n<p>Pri prenaj\u00edmanom hmotnom majetku sa do da\u0148ov\u00fdch v\u00fddavkov prenaj\u00edmate\u013ea m\u00f4\u017eu odpisy zahrn\u00fa\u0165 <strong>najviac do v\u00fd\u0161ky \u010dasovo rozl\u00ed\u0161enej sumy pr\u00edjmov (v\u00fdnosov) z pren\u00e1jmu<\/strong> tohto majetku prisl\u00fachaj\u00facich k pr\u00edslu\u0161n\u00e9mu zda\u0148ovaciemu obdobiu. Ak je majetok prenaj\u00edman\u00fd iba z \u010dasti alebo len \u010das\u0165 zda\u0148ovacieho obdobia, v\u00fd\u0161ka odpisov zah\u0155\u0148an\u00fdch do da\u0148ov\u00fdch v\u00fddavkov prenaj\u00edmate\u013ea sa ur\u010d\u00ed pomerne pod\u013ea rozsahu a doby pren\u00e1jmu tohto majetku.<\/p>\n<p>Vzniknut\u00e1 <strong>neuplatnen\u00e1 \u010das\u0165 ro\u010dn\u00e9ho odpisu prenajat\u00e9ho hmotn\u00e9ho majetku<\/strong> do da\u0148ov\u00fdch v\u00fddavkov vst\u00fapi v rokoch nasleduj\u00facich po uplynut\u00ed doby odpisovania majetku vo v\u00fd\u0161ke ro\u010dn\u00e9ho odpisu vypo\u010d\u00edtan\u00e9ho ako: vstupn\u00e1 cena majetku \/ doba odpisovania majetku. A ak sa majetok v tom \u010dase poskytuje na pren\u00e1jom, horn\u00fdm limitom tohto ro\u010dn\u00e9ho odpisu bude na\u010falej v\u00fd\u0161ka pr\u00edjmov z pren\u00e1jmu.<\/p>\n<p>Uveden\u00e9 pravidl\u00e1 sa nevz\u0165ahuj\u00fa na pren\u00e1jom hmotn\u00e9ho majetku zaraden\u00e9ho v odpisov\u00fdch skupin\u00e1ch 0 a\u017e 4 <strong>u mikroda\u0148ovn\u00edka<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kedy osobn\u00fd automobil je odpisovan\u00fdm majetkom a kedy nie je Na prv\u00fd poh\u013ead sa m\u00f4\u017ee zda\u0165, \u017ee ka\u017ed\u00fd osobn\u00fd automobil je odpisovan\u00fdm majetkom, ale v\u00f4bec &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14894,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[88,667,567,521],"class_list":["post-14893","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-danove-odpisy","tag-firemne-auto","tag-motorove-vozidla","tag-odpisove-skupiny"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14893","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=14893"}],"version-history":[{"count":5,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14893\/revisions"}],"predecessor-version":[{"id":14899,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14893\/revisions\/14899"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14894"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}