{"id":16049,"date":"2025-05-27T07:00:00","date_gmt":"2025-05-27T05:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=16049"},"modified":"2025-05-22T19:18:37","modified_gmt":"2025-05-22T17:18:37","slug":"ake-vyhody-ma-mikrodanovnik-z-hladiska-dane-z-prijmov","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/ake-vyhody-ma-mikrodanovnik-z-hladiska-dane-z-prijmov\/","title":{"rendered":"Ak\u00e9 v\u00fdhody m\u00e1 mikroda\u0148ovn\u00edk z h\u013eadiska dane z pr\u00edjmov?"},"content":{"rendered":"<h2>Mikroda\u0148ovn\u00edk a splnenie podmienok pre tento status<\/h2>\n<p>Mikroda\u0148ovn\u00edk je pojem z\u00e1kona \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). Ide o da\u0148ovn\u00edka, ktor\u00fd po splnen\u00ed ur\u010dit\u00fdch krit\u00e9ri\u00ed <strong>z\u00edskava \u0161peci\u00e1lne v\u00fdhody z h\u013eadiska dane z pr\u00edjmov<\/strong>.<\/p>\n<p><strong>Mikroda\u0148ovn\u00edkom m\u00f4\u017ee by\u0165 fyzick\u00e1 osoba aj pr\u00e1vnick\u00e1 osoba:<\/strong><\/p>\n<ul>\n<li>fyzick\u00e1 osoba vtedy, ak jej zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) pod\u013ea \u00a7 6 ods. 1 a 2 z\u00e1kona o dani z pr\u00edjmov (pr\u00edjmy z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti) za zda\u0148ovacie obdobie neprevy\u0161uj\u00fa sumu 60 000 eur,<\/li>\n<li>pr\u00e1vnick\u00e1 osoba vtedy, ak jej zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) za zda\u0148ovacie obdobie neprevy\u0161uj\u00fa sumu 60 000 eur.<\/li>\n<\/ul>\n<p>Z\u00e1kon o dani z pr\u00edjmov v\u0161ak uv\u00e1dza aj <strong>krit\u00e9ri\u00e1, ktor\u00e9 vylu\u010duj\u00fa nadobudnutie statusu mikroda\u0148ovn\u00edka<\/strong>, a to aj vtedy, ak by da\u0148ovn\u00edk splnil vy\u0161\u0161ie uveden\u00fa podmienku t\u00fdkaj\u00facu sa zdanite\u013en\u00fdch pr\u00edjmov (v\u00fdnosov). Mikroda\u0148ovn\u00edkom nie je da\u0148ovn\u00edk:<\/p>\n<ul>\n<li>ktor\u00fd je z\u00e1vislou (prepojenou) osobou pod\u013ea z\u00e1kona o dani z pr\u00edjmov a realizuje kontrolovan\u00fa transakciu za toto zda\u0148ovacie obdobie,<\/li>\n<li>na ktor\u00e9ho bol vyhl\u00e1sen\u00fd konkurz, vst\u00fapil do likvid\u00e1cie alebo mu bol povolen\u00fd spl\u00e1tkov\u00fd kalend\u00e1r,<\/li>\n<li>ktor\u00e9ho zda\u0148ovacie obdobie je krat\u0161ie ako 12 po sebe nasleduj\u00facich kalend\u00e1rnych mesiacov, okrem da\u0148ovn\u00edka, ktor\u00fd m\u00e1 krat\u0161ie zda\u0148ovacie obdobie z d\u00f4vodu \u00famrtia.<\/li>\n<\/ul>\n<h2>Zoznam v\u00fdhod mikroda\u0148ovn\u00edka z h\u013eadiska dane z pr\u00edjmov<\/h2>\n<p><strong>V\u00fdhody plyn\u00face mikroda\u0148ovn\u00edkovi zo z\u00e1kona o dani z pr\u00edjmov sa t\u00fdkaj\u00fa t\u00fdchto oblast\u00ed:<\/strong><\/p>\n<ol>\n<li>zahr\u0148ovanie opravn\u00fdch polo\u017eiek k poh\u013ead\u00e1vkam do da\u0148ov\u00fdch v\u00fddavkov,<\/li>\n<li>odpis poh\u013ead\u00e1vky zahr\u0148ovan\u00fd do da\u0148ov\u00fdch v\u00fddavkov,<\/li>\n<li>odpisovanie hmotn\u00e9ho majetku v da\u0148ovn\u00edkom ur\u010denej v\u00fd\u0161ke,<\/li>\n<li>odpisovanie prenajat\u00e9ho hmotn\u00e9ho majetku bez limitu,<\/li>\n<li>odpo\u010det da\u0148ovej straty od z\u00e1kladu dane z pr\u00edjmov bez limitu.<\/li>\n<\/ol>\n<p>V nasleduj\u00facich \u010dastiach \u010dl\u00e1nku si jednotliv\u00e9 <strong>v\u00fdhody mikroda\u0148ovn\u00edka rozvedieme bli\u017e\u0161ie<\/strong>.<\/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\/16049\">\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\/16049\">\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>Zahr\u0148ovanie opravn\u00fdch polo\u017eiek k poh\u013ead\u00e1vkam do da\u0148ov\u00fdch v\u00fddavkov<\/h2>\n<p>Pre <strong>be\u017en\u00fdch da\u0148ovn\u00edkov<\/strong> \u00fa\u010dtuj\u00facich v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva plat\u00ed, \u017ee tvorba opravnej polo\u017eky k poh\u013ead\u00e1vke zahrnutej do zdanite\u013en\u00fdch pr\u00edjmov, pri ktorej je riziko, \u017ee ju dl\u017en\u00edk \u00faplne alebo \u010diasto\u010dne nezaplat\u00ed, sa m\u00f4\u017ee zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov len v limitovanej v\u00fd\u0161ke. T\u00e1 sa <strong>odv\u00edja od \u010dasu, ktor\u00fd uplynul od splatnosti poh\u013ead\u00e1vky<\/strong>.<\/p>\n<p><strong>Ak od splatnosti poh\u013ead\u00e1vky uplynula doba dlh\u0161ia ako:<\/strong><\/p>\n<ul>\n<li>360 dn\u00ed, tak do da\u0148ov\u00fdch v\u00fddavkov sa zahrnie najviac 20 % menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva,<\/li>\n<li>720 dn\u00ed, tak do da\u0148ov\u00fdch v\u00fddavkov sa zahrnie najviac 50 % menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva,<\/li>\n<li>1 080 dn\u00ed, tak do da\u0148ov\u00fdch v\u00fddavkov sa zahrnie najviac 100 % menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva.<\/li>\n<\/ul>\n<p><strong>Mikroda\u0148ovn\u00edk<\/strong> \u00fa\u010dtuj\u00faci v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva v\u0161ak m\u00f4\u017ee tvorbu opravnej polo\u017eky k poh\u013ead\u00e1vke zahrnutej do zdanite\u013en\u00fdch pr\u00edjmov, pri ktorej je riziko, \u017ee ju dl\u017en\u00edk \u00faplne alebo \u010diasto\u010dne nezaplat\u00ed, zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov v s\u00falade s \u00fa\u010dtovn\u00fdmi predpismi. Inak povedan\u00e9, <strong>u mikroda\u0148ovn\u00edka je \u00fa\u010dtovn\u00e1 opravn\u00e1 polo\u017eka k poh\u013ead\u00e1vke z\u00e1rove\u0148 aj da\u0148ov\u00fdm v\u00fddavkom<\/strong>. Navy\u0161e, mikroda\u0148ovn\u00edk m\u00f4\u017ee takto postupova\u0165 aj pri tvorbe opravnej polo\u017eky k pr\u00edslu\u0161enstvu poh\u013ead\u00e1vky (\u00faroky \u010di poplatky z ome\u0161kania). Be\u017en\u00fd da\u0148ovn\u00edk m\u00f4\u017ee tvorbu opravnej polo\u017eky k pr\u00edslu\u0161enstvu poh\u013ead\u00e1vky zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov a\u017e po uplynut\u00ed viac ako 1 080 dn\u00ed odo d\u0148a splatnosti poh\u013ead\u00e1vky alebo pr\u00edslu\u0161enstva poh\u013ead\u00e1vky.<\/p>\n<p>V s\u00favislosti s vy\u0161\u0161ie uveden\u00fdm je vhodn\u00e9 spomen\u00fa\u0165 aj \u00a7 52zzb ods. 4 z\u00e1kona o dani z pr\u00edjmov, pod\u013ea ktor\u00e9ho sa vy\u0161\u0161ie uveden\u00e9 pravidl\u00e1 zahr\u0148ovania tvorby opravnej polo\u017eky k poh\u013ead\u00e1vke a pr\u00edslu\u0161enstvu poh\u013ead\u00e1vky do da\u0148ov\u00fdch v\u00fddavkov u mikroda\u0148ovn\u00edka m\u00f4\u017eu pou\u017ei\u0165 <strong>len na poh\u013ead\u00e1vku a pr\u00edslu\u0161enstvo poh\u013ead\u00e1vky zahrnut\u00e9 do zdanite\u013en\u00fdch pr\u00edjmov v tom zda\u0148ovacom obdob\u00ed, v ktorom bol da\u0148ovn\u00edk mikroda\u0148ovn\u00edkom<\/strong>.<\/p>\n<h2>Odpis poh\u013ead\u00e1vky zahr\u0148ovan\u00fd do da\u0148ov\u00fdch v\u00fddavkov<\/h2>\n<p>Pri trvalom (definit\u00edvnom) upusten\u00ed od vym\u00e1hania poh\u013ead\u00e1vky sa v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva \u00fa\u010dtuje odpis poh\u013ead\u00e1vky, ktor\u00fdm sa poh\u013ead\u00e1vka vyrad\u00ed z \u00fa\u010dtovn\u00edctva. Pre <strong>be\u017en\u00fdch da\u0148ovn\u00edkov<\/strong> je odpis poh\u013ead\u00e1vky (a pr\u00edslu\u0161enstva poh\u013ead\u00e1vky) da\u0148ov\u00fdm v\u00fddavkom maxim\u00e1lne do v\u00fd\u0161ky opravnej polo\u017eky, ktor\u00e1 by bola uznan\u00e1 za da\u0148ov\u00fd v\u00fddavok pod\u013ea predch\u00e1dzaj\u00facej \u010dasti \u010dl\u00e1nku.<\/p>\n<p>Plat\u00ed to v\u0161ak aj pre <strong>mikroda\u0148ovn\u00edka<\/strong>, u ktor\u00e9ho je odpis poh\u013ead\u00e1vky a pr\u00edslu\u0161enstva poh\u013ead\u00e1vky da\u0148ov\u00fdm v\u00fddavkom maxim\u00e1lne do v\u00fd\u0161ky opravnej polo\u017eky, ktor\u00e1 by bola uznan\u00e1 za da\u0148ov\u00fd v\u00fddavok. A ako bolo uveden\u00e9 v predch\u00e1dzaj\u00facej \u010dasti \u010dl\u00e1nku, mikroda\u0148ovn\u00edk zahr\u0148uje opravn\u00fa polo\u017eku k poh\u013ead\u00e1vke a k pr\u00edslu\u0161enstvu poh\u013ead\u00e1vky do da\u0148ov\u00fdch v\u00fddavkov v takej v\u00fd\u0161ke, v akej o nich \u00fa\u010dtuje v \u00fa\u010dtovn\u00edctve, \u010do je v porovnan\u00ed s be\u017en\u00fdmi da\u0148ovn\u00edkmi v\u00fdhodnej\u0161\u00ed postup.<\/p>\n<p>Aj tu je vhodn\u00e9 spomen\u00fa\u0165 prechodn\u00e9 ustanovenie \u00a7 52zzi ods. 2 z\u00e1kona o dani z pr\u00edjmov, v zmysle ktor\u00e9ho m\u00f4\u017ee mikroda\u0148ovn\u00edk pou\u017ei\u0165 zv\u00fdhodnen\u00e9 pravidl\u00e1 zahr\u0148ovania odpisu poh\u013ead\u00e1vky alebo pr\u00edslu\u0161enstva poh\u013ead\u00e1vky do da\u0148ov\u00fdch v\u00fddavkov <strong>len k tej poh\u013ead\u00e1vky alebo pr\u00edslu\u0161enstvu poh\u013ead\u00e1vky, ktor\u00e9 boli zahrnut\u00e9 do jeho zdanite\u013en\u00fdch pr\u00edjmov v zda\u0148ovacom obdob\u00ed, v ktorom bol pova\u017eovan\u00fd za mikroda\u0148ovn\u00edka<\/strong>.<\/p>\n<h2>Odpisovanie hmotn\u00e9ho majetku v da\u0148ovn\u00edkom ur\u010denej v\u00fd\u0161ke<\/h2>\n<p>\u010eal\u0161ia ve\u013ek\u00e1 v\u00fdhoda mikroda\u0148ovn\u00edka s\u00favis\u00ed s odpismi hmotn\u00e9ho majetku. Mikroda\u0148ovn\u00edk toti\u017eto <strong>m\u00f4\u017ee odpisova\u0165 hmotn\u00fd majetok zaraden\u00fd do odpisov\u00fdch skup\u00edn 0 a\u017e 4 v n\u00edm ur\u010denej v\u00fd\u0161ke<\/strong> najviac do v\u00fd\u0161ky vstupnej ceny. Uveden\u00e9 znamen\u00e1 teda napr\u00edklad aj to, \u017ee ak sa tak mikroda\u0148ovn\u00edk rozhodne, m\u00f4\u017ee hmotn\u00fd majetok zaraden\u00fd do odpisov\u00fdch skup\u00edn 0 a\u017e 4 (doba odpisovania 2 a\u017e 12 rokov) odp\u00edsa\u0165 a zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov aj jednorazovo vo v\u00fd\u0161ke 100 % vstupnej ceny u\u017e v prvom roku odpisovania majetku (v roku zaradenia majetku do u\u017e\u00edvania).<\/p>\n<p>Zv\u00fdhodnen\u00fd sp\u00f4sob odpisovania pou\u017eije da\u0148ovn\u00edk, ktor\u00fdm je:<\/p>\n<ul>\n<li>pr\u00e1vnick\u00e1 osoba, na hmotn\u00fd majetok zaraden\u00fd do u\u017e\u00edvania v zda\u0148ovacom obdob\u00ed, <strong>v ktorom bol da\u0148ovn\u00edk pova\u017eovan\u00fd za mikroda\u0148ovn\u00edka<\/strong>,<\/li>\n<li>fyzick\u00e1 osoba, na hmotn\u00fd majetok zaraden\u00fd do obchodn\u00e9ho majetku v s\u00favislosti s dosahovan\u00edm pr\u00edjmov pod\u013ea \u00a7 6 ods. 1 a 2 z\u00e1kona o dani z pr\u00edjmov v zda\u0148ovacom obdob\u00ed, <strong>v ktorom bol da\u0148ovn\u00edk pova\u017eovan\u00fd za mikroda\u0148ovn\u00edka<\/strong>.<\/li>\n<\/ul>\n<p><strong>Zv\u00fdhodnen\u00fd re\u017eim odpisovania hmotn\u00e9ho majetku nem\u00f4\u017ee mikroda\u0148ovn\u00edk uplatni\u0165<\/strong> na osobn\u00e9 automobily zatrieden\u00e9ho do k\u00f3du Klasifik\u00e1cie produktov 29.10.2 so vstupnou cenou 48 000 eur a viac.<\/p>\n<p>Okrem toho, ak sa mikroda\u0148ovn\u00edk rozhodne uplatni\u0165 zv\u00fdhodnen\u00fd re\u017eim odpisovania hmotn\u00e9ho majetku, tak <strong>nem\u00f4\u017ee uplatni\u0165 preru\u0161enie odpisovania<\/strong>.<\/p>\n<p>V pr\u00edpade, \u017ee sa <strong>mikroda\u0148ovn\u00edk rozhodne pred uplynut\u00edm \u0161tandardnej doby odpisovania vyradi\u0165 hmotn\u00fd majetok<\/strong>, pri ktorom si uplatnil zv\u00fdhodnen\u00fd re\u017eim odpisovania, tak je v s\u00falade \u00a7 17 ods. 31 z\u00e1kona o dani z pr\u00edjmov povinn\u00fd zv\u00fd\u0161i\u0165 z\u00e1klad dane z pr\u00edjmov o kladn\u00fd rozdiel medzi u\u017e uplatnen\u00fdmi odpismi a odpismi \u0161tandardne vy\u010d\u00edslen\u00fdmi v pr\u00edpade, ak by zv\u00fdhodnen\u00fd re\u017eim odpisovania neuplatnil.<\/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>Odpisovanie prenajat\u00e9ho hmotn\u00e9ho majetku bez limitu<\/h2>\n<p>Ak be\u017en\u00fd da\u0148ovn\u00edk poskytne hmotn\u00fd majetok na pren\u00e1jom, tak do da\u0148ov\u00fdch v\u00fddavkov si m\u00f4\u017ee odpisy tohto prenajat\u00e9ho majetku zahrn\u00fa\u0165 najviac do v\u00fd\u0161ky \u010dasovo rozl\u00ed\u0161enej sumy pr\u00edjmov (v\u00fdnosov) z pren\u00e1jmu tohto majetku prisl\u00fachaj\u00facich pr\u00edslu\u0161n\u00e9mu zda\u0148ovaciemu obdobiu. Tento <strong>limit v\u00fd\u0161ky odpisov sa nevz\u0165ahuje na pren\u00e1jom hmotn\u00e9ho majetku zaraden\u00e9ho v odpisov\u00fdch skupin\u00e1ch 0 a\u017e 4 u mikroda\u0148ovn\u00edka<\/strong>. A ak ide o mikroda\u0148ovn\u00edka, ktor\u00fdm je fyzick\u00e1 osoba, tak tento limit sa nevz\u0165ahuje len na pren\u00e1jom hmotn\u00e9ho majetku zaraden\u00e9ho v odpisov\u00fdch skupin\u00e1ch 0 a\u017e 4 do obchodn\u00e9ho majetku v s\u00favislosti s dosahovan\u00edm pr\u00edjmov pod\u013ea \u00a7 6 ods. 1 a 2 z\u00e1kona o dani z pr\u00edjmov.<\/p>\n<h2>Odpo\u010det da\u0148ovej straty od z\u00e1kladu dane z pr\u00edjmov bez limitu<\/h2>\n<p>Nezanedbate\u013en\u00e1 v\u00fdhoda mikroda\u0148ovn\u00edka sa sp\u00e1ja aj s <strong>\u201enulov\u00fdmi obmedzeniami\u201c v s\u00favislosti s odpo\u010dtom da\u0148ovej straty<\/strong>.<\/p>\n<p><strong>V\u0161eobecne pre v\u0161etk\u00fdch da\u0148ovn\u00edkov plat\u00ed<\/strong>, \u017ee od z\u00e1kladu dane z pr\u00edjmov da\u0148ovn\u00edka, ktor\u00fd je pr\u00e1vnickou osobou, alebo od z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov pod\u013ea \u00a7 6 ods. 1 a 2 z\u00e1kona o dani z pr\u00edjmov da\u0148ovn\u00edka, ktor\u00fd je fyzickou osobou, mo\u017eno odpo\u010d\u00edta\u0165 da\u0148ov\u00fa stratu po\u010das maxim\u00e1lne piatich bezprostredne po sebe nasleduj\u00facich zda\u0148ovac\u00edch obdob\u00ed, za\u010d\u00ednaj\u00fac zda\u0148ovac\u00edm obdob\u00edm bezprostredne nasleduj\u00facim po zda\u0148ovacom obdob\u00ed, za ktor\u00e9 bola t\u00e1to da\u0148ov\u00e1 strata vyk\u00e1zan\u00e1.<\/p>\n<p>Av\u0161ak be\u017en\u00fd da\u0148ovn\u00edk si takto m\u00f4\u017ee uplatni\u0165 odpo\u010det da\u0148ovej straty najviac do v\u00fd\u0161ky 50 % z\u00e1kladu dane z pr\u00edjmov. <strong>Mikroda\u0148ovn\u00edk si takto m\u00f4\u017ee uplatni\u0165 odpo\u010det da\u0148ovej straty a\u017e do v\u00fd\u0161ky 100 % celkov\u00e9ho z\u00e1kladu dane z pr\u00edjmov<\/strong>, ak je pr\u00e1vnickou osobou, alebo do v\u00fd\u0161ky 100 % z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) z pr\u00edjmov pod\u013ea \u00a7 6 ods. 1 a 2 z\u00e1kona o dani z pr\u00edjmov u da\u0148ovn\u00edka, ak je fyzickou osobou. Podmienkou je to, \u017ee v zda\u0148ovacom obdob\u00ed, v ktorom si uplat\u0148uje odpo\u010det da\u0148ovej straty, sa mus\u00ed pova\u017eova\u0165 za mikroda\u0148ovn\u00edka.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mikroda\u0148ovn\u00edk a splnenie podmienok pre tento status Mikroda\u0148ovn\u00edk je pojem z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len &#8230;<\/p>\n","protected":false},"author":30,"featured_media":16050,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[713,373,522,459,977],"class_list":["post-16049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-danova-strata","tag-danovnik","tag-odpisy","tag-opravne-polozky","tag-vyhody"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16049","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=16049"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16049\/revisions"}],"predecessor-version":[{"id":16052,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16049\/revisions\/16052"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16050"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}