{"id":14952,"date":"2024-09-19T07:00:00","date_gmt":"2024-09-19T05:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14952"},"modified":"2024-09-12T18:11:03","modified_gmt":"2024-09-12T16:11:03","slug":"firemny-majetok-pouzivany-na-sukromne-ucely-a-danove-vydavky","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/firemny-majetok-pouzivany-na-sukromne-ucely-a-danove-vydavky\/","title":{"rendered":"Firemn\u00fd majetok pou\u017e\u00edvan\u00fd na s\u00fakromn\u00e9 \u00fa\u010dely a da\u0148ov\u00e9 v\u00fddavky"},"content":{"rendered":"<h2>Na \u00favod to najd\u00f4le\u017eitej\u0161ie \u2013 \u010do je to da\u0148ov\u00fd v\u00fddavok?<\/h2>\n<p>Je zrejm\u00e9, \u017ee uplat\u0148ovanie da\u0148ov\u00fdch v\u00fddavkov v s\u00favislosti s obchodn\u00fdm majetkom, ktor\u00fd je pou\u017e\u00edvan\u00fd aj na s\u00fakromn\u00e9 (nepodnikate\u013esk\u00e9) \u00fa\u010dely, bude upravova\u0165 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 v pr\u00edslu\u0161nom tvare). V \u0148om je v tejto s\u00favislosti d\u00f4le\u017eit\u00e1 hne\u010f <strong>defin\u00edcia da\u0148ov\u00e9ho v\u00fddavku<\/strong>.<\/p>\n<p>Da\u0148ov\u00fdm v\u00fddavkom je v\u00fddavok (n\u00e1klad) na dosiahnutie, zabezpe\u010denie a udr\u017eanie zdanite\u013en\u00fdch pr\u00edjmov preuk\u00e1zate\u013ene vynalo\u017een\u00fd da\u0148ovn\u00edkom, za\u00fa\u010dtovan\u00fd v \u00fa\u010dtovn\u00edctve da\u0148ovn\u00edka alebo <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/navod-ako-zdarma-a-jednoducho-viest-danovu-evidenciu-v-exceli\/\">zaevidovan\u00fd v da\u0148ovej evidencii da\u0148ovn\u00edka<\/a>. Defin\u00edcia da\u0148ov\u00e9ho v\u00fddavku \u010falej pokra\u010duje t\u00fdm, \u017ee <strong>pri vyu\u017e\u00edvan\u00ed majetku, ktor\u00fd m\u00f4\u017ee ma\u0165 charakter osobnej potreby<\/strong> a s n\u00edm s\u00favisiacich v\u00fddavkov (n\u00e1kladov), je da\u0148ov\u00fd v\u00fddavok uznan\u00fd len v pomernej \u010dasti pod\u013ea \u00a7 19 ods. 2 p\u00edsm. t) z\u00e1kona o dani z pr\u00edjmov, v akej sa pou\u017e\u00edva na dosiahnutie, zabezpe\u010denie a udr\u017eanie zdanite\u013en\u00fdch pr\u00edjmov, ak tento z\u00e1kon neustanovuje inak.<\/p>\n<h2>Mo\u017enosti uplat\u0148ovania da\u0148ov\u00fdch v\u00fddavkov pri majetku osobnej potreby<\/h2>\n<p>V\u00fddavky (n\u00e1klady) s\u00favisiace s majetkom, ktor\u00fd m\u00f4\u017ee ma\u0165 charakter osobnej potreby, si pod\u013ea \u00a7 19 ods. 2 p\u00edsm. t) <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/zakon-o-dani-z-prijmov-co-obsahuje\/\">z\u00e1kona o dani z pr\u00edjmov<\/a> da\u0148ovn\u00edk m\u00f4\u017ee uplat\u0148ova\u0165 do da\u0148ov\u00fdch v\u00fddavkov jedn\u00fdm z dvoch sp\u00f4sobov:<\/p>\n<ul>\n<li><strong>bu\u010f vo forme pau\u0161\u00e1lnych v\u00fddavkov vo v\u00fd\u0161ke 80 %, alebo<\/strong><\/li>\n<li><strong>v preuk\u00e1zate\u013enej v\u00fd\u0161ke pod\u013ea pomeru pou\u017e\u00edvania<\/strong> tohto majetku na zabezpe\u010denie zdanite\u013en\u00e9ho pr\u00edjmu (na podnikate\u013esk\u00e9 \u00fa\u010dely).<\/li>\n<\/ul>\n<p>Medzi uveden\u00fdmi dvoma mo\u017enos\u0165ami je z\u00e1sadn\u00fd rozdiel spo\u010d\u00edvaj\u00faci v preuk\u00e1zate\u013enosti. V pr\u00edpade prvej z menovan\u00fdch mo\u017enost\u00ed \u2013 <strong>pri uplat\u0148ovan\u00ed pau\u0161\u00e1lnych v\u00fddavkov vo v\u00fd\u0161ke 80 % \u2013 da\u0148ovn\u00edk rozsah pou\u017e\u00edvania majetku na podnikate\u013esk\u00e9 a in\u00e9 \u00fa\u010dely nepreukazuje<\/strong>. V tomto pr\u00edpade si m\u00f4\u017ee do da\u0148ov\u00fdch v\u00fddavkov zahr\u0148ova\u0165 80 % v\u00fddavkov bez oh\u013eadu na skuto\u010dnos\u0165, v akom pomere tento majetok skuto\u010dne vyu\u017e\u00edva na s\u00fakromn\u00e9 \u00fa\u010dely. V\u00fddavky vo v\u00fd\u0161ke 80 % si v s\u00favislosti s majetkom vyu\u017e\u00edvan\u00fdm aj na s\u00fakromn\u00e9 \u00fa\u010dely m\u00f4\u017ee da\u0148ovn\u00edk uplatni\u0165 aj vtedy, ak ho na podnikanie pou\u017e\u00edva len napr\u00edklad na 10 %, 30 %, 50 % bez toho, aby to musel nejako preukazova\u0165.<\/p>\n<p>Druh\u00e1 mo\u017enos\u0165, teda uplat\u0148ovanie da\u0148ov\u00fdch v\u00fddavkov k majetku osobnej potreby v preuk\u00e1zate\u013enej v\u00fd\u0161ke pod\u013ea jeho pomeru pou\u017e\u00edvania na podnikate\u013esk\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely, je podmienen\u00e1 preuk\u00e1zate\u013enos\u0165ou tohto pomeru. A pr\u00e1ve <strong>t\u00e1to preuk\u00e1zate\u013enos\u0165 (aj v pr\u00edpade da\u0148ovej kontroly) m\u00f4\u017ee by\u0165 v pr\u00edpade niektor\u00fdch druhov majetku ve\u013emi n\u00e1ro\u010dn\u00e1<\/strong> \u010di u\u017e z praktick\u00e9ho alebo z \u010dasov\u00e9ho a finan\u010dn\u00e9ho h\u013eadiska. Je zrejm\u00e9, \u017ee t\u00fato mo\u017enos\u0165 si vyber\u00fa da\u0148ovn\u00edci pri t\u00fdch druhoch majetku, ktor\u00e9 pou\u017e\u00edvaj\u00fa na podnikate\u013esk\u00e9 \u00fa\u010dely vo vy\u0161\u0161om pomere ako 80 % a nemaj\u00fa probl\u00e9m to preuk\u00e1za\u0165.<\/p>\n<p>Z\u00e1rove\u0148 je d\u00f4le\u017eit\u00e9 poznamena\u0165 aj to, \u017ee <strong>da\u0148ovn\u00edk m\u00f4\u017ee in\u00fa vo\u013ebu sp\u00f4sobu uplat\u0148ovania da\u0148ov\u00fdch v\u00fddavkov aplikova\u0165 na ka\u017ed\u00fd majetok individu\u00e1lne<\/strong>. Neznamen\u00e1 to teda to, \u017ee ak sa rozhodne pre jednu mo\u017enos\u0165, mus\u00ed ju uplat\u0148ova\u0165 na v\u0161etok majetok. Napr\u00edklad pri jednom mobilnom telef\u00f3ne si m\u00f4\u017ee uplat\u0148ova\u0165 80 % pau\u0161\u00e1lne v\u00fddavky a pri druhom mobilnom telef\u00f3ne si m\u00f4\u017ee uplat\u0148ova\u0165 100 % preuk\u00e1zate\u013en\u00e9 v\u00fddavky.<\/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\/14952\">\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\/14952\">\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>Druhy v\u00fddavkov s\u00favisiacich s majetkom osobnej potreby, ktor\u00e9 sa kr\u00e1tia<\/h2>\n<p>V\u00fddavkami, na ktor\u00e9 sa uplat\u0148uje kr\u00e1tenie da\u0148ov\u00fdch v\u00fddavkov k majetku pou\u017e\u00edvan\u00e9mu aj na s\u00fakromn\u00e9 \u00fa\u010dely, s\u00fa <strong>tieto \u0161tyri skupiny v\u00fddavkov (n\u00e1kladov)<\/strong>:<\/p>\n<ul>\n<li>v\u00fddavky (n\u00e1klady) na obstaranie majetku,<\/li>\n<li>v\u00fddavky (n\u00e1klady) na technick\u00e9 zhodnotenie majetku,<\/li>\n<li>v\u00fddavky (n\u00e1klady) na prev\u00e1dzkovanie majetku,<\/li>\n<li>v\u00fddavky (n\u00e1klady) na opravy a udr\u017eiavanie majetku.<\/li>\n<\/ul>\n<p>Uveden\u00e9 znamen\u00e1, \u017ee ak ide napr\u00edklad o mobiln\u00fd telef\u00f3n, ktor\u00fd je zaraden\u00fd do obchodn\u00e9ho majetku firmy, bude sa kr\u00e1tenie da\u0148ov\u00fdch v\u00fddavkov jednou z dvoch uveden\u00fdch mo\u017enost\u00ed vz\u0165ahova\u0165 napr. aj na obstar\u00e1vaciu cenu tohto mobilu, mesa\u010dn\u00fd pau\u0161\u00e1l platen\u00fd v s\u00favislosti s t\u00fdmto mobilom a pr\u00edpadne aj na opravu po\u0161koden\u00e9ho displeja tohto mobilu.<\/p>\n<h2>V\u00fdnimky, v pr\u00edpade ktor\u00fdch sa da\u0148ov\u00e9 v\u00fddavky nekr\u00e1tia alebo kr\u00e1tia inak<\/h2>\n<p>Existuje aj <strong>nieko\u013eko druhov v\u00fddavkov s\u00favisiacich s majetkom pou\u017e\u00edvan\u00fdm aj na s\u00fakromn\u00e9 \u00fa\u010dely, na ktor\u00e9 sa neuplat\u0148uje \u00a7 19 ods. 2 p\u00edsm. t)<\/strong> z\u00e1kona o dani z pr\u00edjmov a ich kr\u00e1tenie v pau\u0161\u00e1lnej v\u00fd\u0161ke 80 % alebo v pomere pou\u017e\u00edvania tohto majetku na podnikate\u013esk\u00e9 a nepodnikate\u013esk\u00e9 \u00fa\u010dely. Da\u0148ov\u00e9 v\u00fddavky sa tu uplat\u0148uj\u00fa osobitn\u00fdm sp\u00f4sobom.<\/p>\n<p>Ide o nasleduj\u00face druhy v\u00fddavkov:<\/p>\n<ul>\n<li><strong>v\u00fddavky na osobn\u00fa potrebu<\/strong> pod\u013ea \u00a7 21 ods. 1 p\u00edsm. i) z\u00e1kona o dani z pr\u00edjmov: v\u00fddavky na osobn\u00fa potrebu da\u0148ovn\u00edka, na ochranu osoby da\u0148ovn\u00edka a bl\u00edzkych os\u00f4b da\u0148ovn\u00edka, na ochranu neobchodn\u00e9ho majetku da\u0148ovn\u00edka a majetku bl\u00edzkych os\u00f4b da\u0148ovn\u00edka nikdy nie s\u00fa da\u0148ov\u00fdmi v\u00fddavkami;<\/li>\n<li><strong>v\u00fddavky s\u00favisiace s nehnute\u013enos\u0165ami<\/strong>: ak sa nehnute\u013enos\u0165 iba s\u010dasti pou\u017e\u00edva na zabezpe\u010denie zdanite\u013en\u00e9ho pr\u00edjmu, tak do da\u0148ov\u00fdch v\u00fddavkov sa zahrnie iba pomern\u00e1 \u010das\u0165 odpisov tejto nehnute\u013enosti v z\u00e1vislosti od toho, ak\u00fd je pomer jej vyu\u017e\u00edvania na podnikate\u013esk\u00e9 \u00fa\u010dely, pri\u010dom uveden\u00e9 pravidlo sa uplatn\u00ed aj na ostatn\u00e9 v\u00fddavky s\u00favisiace s touto nehnute\u013enos\u0165ou;<\/li>\n<li><strong>v\u00fddavky zamestn\u00e1vate\u013ea v s\u00favislosti s vozidlom poskytnut\u00fdm zamestnancovi<\/strong> na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely, ktor\u00fd mu tento zamestnaneck\u00fd benefit zda\u0148uje v s\u00falade s \u00a7 5 ods. 3 p\u00edsm. a) z\u00e1kona o dani z pr\u00edjmov: v tomto pr\u00edpade si zamestn\u00e1vate\u013e m\u00f4\u017ee do da\u0148ov\u00fdch v\u00fddavkov uplatni\u0165 100 % v\u00fddavkov (n\u00e1kladov) na obstaranie, technick\u00e9 zhodnotenie, prev\u00e1dzkovanie, opravy a udr\u017eiavanie tohto vozidla. Ale po uplynut\u00ed \u00f4smich kalend\u00e1rnych rokov od zaradenia motorov\u00e9ho vozidla do u\u017e\u00edvania, ke\u010f sa nebude zamestnancovi poskytnutie vozidla na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely zda\u0148ova\u0165, je zamestn\u00e1vate\u013e povinn\u00fd da\u0148ov\u00e9 v\u00fddavky s n\u00edm s\u00favisiace kr\u00e1ti\u0165;<\/li>\n<li><strong>v\u00fddavky zamestn\u00e1vate\u013ea na majetok poskytnut\u00fd zamestnancovi ako nepe\u0148a\u017en\u00fd zamestnaneck\u00fd benefit<\/strong> dohodnut\u00fd v pracovnej zmluve, v kolekt\u00edvnej zmluve, v internom predpise zamestn\u00e1vate\u013ea alebo v inej zmluve, ak je zamestnancovi tento benefit zda\u0148ovan\u00fd ako pr\u00edjem zo z\u00e1vislej \u010dinnosti. V tomto pr\u00edpade si zamestn\u00e1vate\u013e m\u00f4\u017ee do da\u0148ov\u00fdch v\u00fddavkov uplatni\u0165 100 % v\u00fddavkov (n\u00e1kladov) na obstaranie, technick\u00e9 zhodnotenie, prev\u00e1dzkovanie, opravy a udr\u017eiavanie tohto majetku;<\/li>\n<li><strong>v\u00fddavky na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky<\/strong>: tie s\u00fa osobitne upraven\u00fdm da\u0148ov\u00fdm v\u00fddavkom pod\u013ea \u00a7 19 ods. 2 p\u00edsm. l) z\u00e1kona o dani z pr\u00edjmov a da\u0148ovn\u00edk si ich m\u00f4\u017ee do da\u0148ov\u00fdch v\u00fddavkov uplatni\u0165 jedn\u00fdm z troch mo\u017en\u00fdch sp\u00f4sobov;<\/li>\n<li><strong>da\u0148 z motorov\u00fdch vozidiel<\/strong>: t\u00e1 je osobitne upraven\u00fdm da\u0148ov\u00fdm v\u00fddavkom v plnej v\u00fd\u0161ke pod\u013ea \u00a7 19 ods. 3 p\u00edsm. j) z\u00e1kona o dani z pr\u00edjmov.<\/li>\n<\/ul>\n<h2>Nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca pri majetku pou\u017e\u00edvanom na s\u00fakromn\u00e9 \u00fa\u010dely<\/h2>\n<p>Firemn\u00fd majetok <strong>na s\u00fakromn\u00e9 \u00fa\u010dely pou\u017e\u00edvaj\u00fa najm\u00e4 zamestnanci, konatelia, spolo\u010dn\u00edci<\/strong> predmetnej spolo\u010dnosti (\u010falej ich pre zjednodu\u0161enie ozna\u010dujeme ako \u201ezamestnanci\u201c v pr\u00edslu\u0161nom tvare). Ide o nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca, na ktor\u00fd m\u00f4\u017ee by\u0165 v s\u00falade s \u00a7 5 ods. 7 p\u00edsm. o) z\u00e1kona o dani z pr\u00edjmov uplatnen\u00e9 oslobodenie od dane z pr\u00edjmov v \u00fahrnnej sume najviac 500 eur za rok od v\u0161etk\u00fdch zamestn\u00e1vate\u013eov, ak zamestn\u00e1vate\u013eom vynalo\u017een\u00e9 prostriedky na toto osloboden\u00e9 nepe\u0148a\u017en\u00e9 plnenie nie s\u00fa uplatnen\u00e9 ako da\u0148ov\u00e9 v\u00fddavky. V tejto s\u00favislosti je vhodn\u00e9 vedie\u0165 to, ako sa tento nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca zda\u0148uje a ako to ovplyv\u0148uje v\u00fd\u0161ku uplat\u0148ovan\u00fdch v\u00fddavkov z poh\u013eadu firmy.<\/p>\n<p>Pri vyu\u017e\u00edvan\u00ed majetku zamestnanom na s\u00fakromn\u00e9 \u00fa\u010dely m\u00f4\u017eu nasta\u0165 tieto situ\u00e1cie:<\/p>\n<ul>\n<li><strong>da\u0148ovn\u00edk si v s\u00favislosti s majetkom uplat\u0148uje pau\u0161\u00e1lne v\u00fddavky vo v\u00fd\u0161ke 80 % alebo v\u00fddavky v preuk\u00e1zate\u013enej v\u00fd\u0161ke pod\u013ea pomeru pou\u017e\u00edvania tohto majetku na zabezpe\u010denie zdanite\u013en\u00e9ho pr\u00edjmu (na podnikate\u013esk\u00e9 \u00fa\u010dely)<\/strong>: zamestnancovi vznik\u00e1 zdanite\u013en\u00fd nepe\u0148a\u017en\u00fd pr\u00edjem a ak sa na\u0148 uplatn\u00ed oslobodenie od dane z pr\u00edjmov, porovn\u00e1va sa v\u00fd\u0161ka oslobodenia od dane z pr\u00edjmov s v\u00fd\u0161kou v\u00fddavkov (n\u00e1kladov) s\u00favisiacich s majetkom neuplatnen\u00fdch v da\u0148ov\u00fdch v\u00fddavkoch \u2013 ak je v\u00fd\u0161ka oslobodenia od dane z pr\u00edjmov vy\u0161\u0161ia ako v\u00fd\u0161ka v\u00fddavkov (n\u00e1kladov) s\u00favisiacich s majetkom neuplatnen\u00fdch v da\u0148ov\u00fdch v\u00fddavkoch, mus\u00ed zamestn\u00e1vate\u013e bu\u010f pr\u00edslu\u0161n\u00fd rozdiel zamestnancovi zdani\u0165, alebo dodato\u010dne vyl\u00fa\u010di\u0165 z da\u0148ov\u00fdch v\u00fddavkov;<\/li>\n<li><strong>da\u0148ovn\u00edk si v s\u00favislosti s majetkom uplat\u0148uje v\u00fddavky vo v\u00fd\u0161ke 100 %<\/strong>: v tomto pr\u00edpade skuto\u010dn\u00e9 (preuk\u00e1zate\u013en\u00e9) v\u00fddavky vynalo\u017een\u00e9 na osobn\u00fa potrebu mus\u00ed zamestn\u00e1vate\u013e zamestnancovi bu\u010f v plnej v\u00fd\u0161ke zdani\u0165 ako zdanite\u013en\u00fd nepe\u0148a\u017en\u00fd pr\u00edjem, alebo ich zamestnanec zamestn\u00e1vate\u013eovi uhrad\u00ed zo svojho \u010dist\u00e9ho pr\u00edjmu (napr. zr\u00e1\u017ekou zo mzdy) a zdanite\u013en\u00fd nepe\u0148a\u017en\u00fd pr\u00edjem mu u\u017e nevznikne.<\/li>\n<\/ul>\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>Pr\u00edklad na da\u0148ov\u00e9 v\u00fddavky pri majetku pou\u017e\u00edvanom na s\u00fakromn\u00e9 \u00fa\u010dely<\/h2>\n<p><em>Obchodn\u00e1 spolo\u010dnos\u0165 (s. r. o.) obstarala v janu\u00e1ri 2024 notebook v hodnote 3 000 eur. Hne\u010f ho poskytla na s\u00fakromn\u00e9 pou\u017eitie aj svojmu zamestnancovi ako zamestnaneck\u00fd benefit pod\u013ea pracovnej zmluvy. Hodnota tohto nepe\u0148a\u017en\u00e9ho benefitu je 480 eur ro\u010dne. V\u00fddavky v s\u00favislosti s notebookom si zamestn\u00e1vate\u013e uplat\u0148uje vo forme pau\u0161\u00e1lnych v\u00fddavkov 80 %. Ro\u010dn\u00fd odpis notebooku je 750 eur (3 000 eur \/ 4 roky), \u010das\u0165 ro\u010dn\u00e9ho odpisu zahr\u0148ovan\u00e1 do da\u0148ov\u00fdch v\u00fddavkov je 600 eur (80 % z 750 eur) a \u010das\u0165 ro\u010dn\u00e9ho odpisu nezahr\u0148ovan\u00e1 do da\u0148ov\u00fdch v\u00fddavkov je 150 eur (20 % z 750 eur, resp. 750 eur \u2013 600 eur).<\/em><\/p>\n<p><em>Zamestn\u00e1vate\u013e m\u00f4\u017ee postupova\u0165 nasleduj\u00facimi sp\u00f4sobmi:<\/em><\/p>\n<ul>\n<li><em>zamestn\u00e1vate\u013e v da\u0148ov\u00fdch v\u00fddavkoch neuplatn\u00ed len 20 % z ro\u010dn\u00e9ho odpisu (150 eur) \u2013 nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca bude osloboden\u00fd od dane z pr\u00edjmov len v sume 150 eur neuplatnenej zamestn\u00e1vate\u013eom v da\u0148ov\u00fdch v\u00fddavkoch a zdanite\u013en\u00fdm pr\u00edjmom zamestnanca bude 330 eur (pr\u00edjem 480 eur \u2013 oslobodenie 150 eur),<\/em><\/li>\n<li><em>zamestn\u00e1vate\u013e v da\u0148ov\u00fdch v\u00fddavkoch neuplatn\u00ed nielen 20 % z ro\u010dn\u00e9ho odpisu (150 eur), ale z da\u0148ov\u00fdch v\u00fddavkov dodato\u010dne vyl\u00fa\u010di z ro\u010dn\u00e9ho odpisu aj sumu 330 eur \u2013 nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca bude osloboden\u00fd od dane z pr\u00edjmov a\u017e v sume 480 eur neuplatnenej zamestn\u00e1vate\u013eom v da\u0148ov\u00fdch v\u00fddavkoch a zdanite\u013en\u00fdm pr\u00edjmom zamestnanca bude 0 eur (pr\u00edjem 480 eur \u2013 oslobodenie 480 eur),<\/em><\/li>\n<li><em>zamestn\u00e1vate\u013e zamestnancovi nepe\u0148a\u017en\u00fd pr\u00edjem nebude oslobodzova\u0165 od dane z pr\u00edjmov a jeho zdanite\u013en\u00fdm pr\u00edjmom bude 480 eur, v d\u00f4sledku \u010doho si zamestn\u00e1vate\u013e v da\u0148ov\u00fdch v\u00fddavkoch m\u00f4\u017ee uplatni\u0165 100 % z ro\u010dn\u00e9ho odpisu (750 eur).<\/em><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Na \u00favod to najd\u00f4le\u017eitej\u0161ie \u2013 \u010do je to da\u0148ov\u00fd v\u00fddavok? Je zrejm\u00e9, \u017ee uplat\u0148ovanie da\u0148ov\u00fdch v\u00fddavkov v s\u00favislosti s obchodn\u00fdm majetkom, ktor\u00fd je pou\u017e\u00edvan\u00fd aj &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14953,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[411,354,550],"class_list":["post-14952","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-danove-vydavky","tag-pausalne-vydavky","tag-sukromne-ucely"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14952","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=14952"}],"version-history":[{"count":4,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14952\/revisions"}],"predecessor-version":[{"id":14958,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14952\/revisions\/14958"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14953"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}