{"id":16106,"date":"2025-07-16T07:00:00","date_gmt":"2025-07-16T05:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=16106"},"modified":"2025-07-11T15:59:47","modified_gmt":"2025-07-11T13:59:47","slug":"poskytnutie-firemneho-automobilu-zamestnancovi-aj-na-sukromne-ucely","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/poskytnutie-firemneho-automobilu-zamestnancovi-aj-na-sukromne-ucely\/","title":{"rendered":"Poskytnutie firemn\u00e9ho automobilu zamestnancovi aj na s\u00fakromn\u00e9 \u00fa\u010dely"},"content":{"rendered":"<h2>Auto aj na s\u00fakromn\u00e9 \u00fa\u010dely ako nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca<\/h2>\n<p>Pod\u013ea jednej zo z\u00e1kladn\u00fdch defin\u00edci\u00ed 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) je pr\u00edjmom <strong>nielen pe\u0148a\u017en\u00e9 plnenie, ale aj nepe\u0148a\u017en\u00e9 plnenie<\/strong> dosiahnut\u00e9 aj z\u00e1menou, ocenen\u00e9 cenami be\u017ene pou\u017e\u00edvan\u00fdmi v mieste a v \u010dase plnenia alebo spotreby, a to pod\u013ea druhu, kvality, pr\u00edpadne miery opotrebenia predmetn\u00e9ho plnenia, ak z\u00e1kon o dani z pr\u00edjmov pri niektorom nepe\u0148a\u017enom pr\u00edjme neustanovuje in\u00fd sp\u00f4sob jeho ocenenia.<\/p>\n<p>A pr\u00e1ve pod\u013ea \u00a7 5 ods. 3 p\u00edsm. a) z\u00e1kona o dani z pr\u00edjmov je pr\u00edjmom zo z\u00e1vislej \u010dinnosti zamestnanca aj <strong>motorov\u00e9 vozidlo zamestn\u00e1vate\u013ea poskytnut\u00e9 zamestnancovi na pou\u017e\u00edvanie na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely<\/strong>. M\u00f4\u017ee \u00eds\u0165 pritom o motorov\u00e9 vozidlo, ktor\u00e9 m\u00e1 zamestn\u00e1vate\u013e priamo vo vlastn\u00edctve alebo si ho prenaj\u00edma formou finan\u010dn\u00e9ho pren\u00e1jmu (finan\u010dn\u00e9ho l\u00edzingu) alebo operat\u00edvneho pren\u00e1jmu (operat\u00edvneho l\u00edzingu).<\/p>\n<p>Tento zamestnaneck\u00fd benefit je rovnako ako ak\u00fdko\u013evek in\u00fd pr\u00edjem zo z\u00e1vislej \u010dinnosti <strong>zamestnancovi zda\u0148ovan\u00fd a plat\u00ed sa z neho zdravotn\u00e9 poistenie a soci\u00e1lne poistenie (zamestnanec aj zamestn\u00e1vate\u013e)<\/strong>. Sp\u00f4sob platenia dane z pr\u00edjmov, zdravotn\u00e9ho poistenia a soci\u00e1lneho poistenia z tohto druhu nepe\u0148a\u017en\u00e9ho pr\u00edjmu je rovnak\u00fd ako v pr\u00edpade pe\u0148a\u017en\u00e9ho pr\u00edjmu, teda \u201e\u0161tandardnej mzdy\u201c. V\u00fdpo\u010det, zr\u00e1\u017eku a odvod preddavku na da\u0148 z pr\u00edjmov, zdravotn\u00e9ho a soci\u00e1lneho poistenia vykon\u00e1 za zamestnanca jeho zamestn\u00e1vate\u013e.<\/p>\n<h2>Ocenenie nepe\u0148a\u017en\u00e9ho pr\u00edjmu zamestnanca v podobe automobilu<\/h2>\n<p>V \u00a7 5 ods. 3 p\u00edsm. a) z\u00e1kona o dani z pr\u00edjmov je okrem zadefinovania samotn\u00e9ho nepe\u0148a\u017en\u00e9ho pr\u00edjmu v podobe zamestn\u00e1vate\u013eovho motorov\u00e9ho vozidla poskytnut\u00e9ho zamestnancovi na slu\u017eobn\u00e9 i s\u00fakromn\u00e9 \u00fa\u010dely <strong>zadefinovan\u00fd aj sp\u00f4sob jeho ocenenia<\/strong>.<\/p>\n<p><strong>Nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca je po\u010das \u00f4smich bezprostredne po sebe nasleduj\u00facich kalend\u00e1rnych rokov od zaradenia motorov\u00e9ho vozidla do u\u017e\u00edvania vr\u00e1tane<\/strong>, suma vo v\u00fd\u0161ke 1 % (0,5 %, ak ide o motorov\u00e9 vozidlo zaraden\u00e9 do odpisovej skupiny 0, teda elektrick\u00e9 motorov\u00e9 vozidlo a plug-in hybridn\u00e9 elektrick\u00e9 motorov\u00e9 vozidlo), v:<\/p>\n<ol>\n<li>prvom roku zo vstupnej ceny motorov\u00e9ho vozidla zamestn\u00e1vate\u013ea poskytnut\u00e9ho na pou\u017e\u00edvanie na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely za ka\u017ed\u00fd aj za\u010dat\u00fd kalend\u00e1rny mesiac,<\/li>\n<li>nasleduj\u00facich siedmich kalend\u00e1rnych rokoch zo vstupnej ceny motorov\u00e9ho vozidla pod\u013ea prv\u00e9ho bodu ka\u017edoro\u010dne zn\u00ed\u017eenej o 12,5 % k prv\u00e9mu d\u0148u pr\u00edslu\u0161n\u00e9ho kalend\u00e1rneho roka za ka\u017ed\u00fd aj za\u010dat\u00fd kalend\u00e1rny mesiac jeho poskytnutia na pou\u017e\u00edvanie na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely.<\/li>\n<\/ol>\n<p>K\u013e\u00fa\u010dovou z\u00e1klad\u0148ou, z ktorej sa vypo\u010d\u00edtava v\u00fd\u0161ka nepe\u0148a\u017en\u00e9ho pr\u00edjmu zamestnanca, je <strong>vstupn\u00e1 cena motorov\u00e9ho vozidla zamestn\u00e1vate\u013ea. Ak v\u0161ak ide o prenajat\u00e9 motorov\u00e9 vozidlo, vych\u00e1dza sa z obstar\u00e1vacej ceny u p\u00f4vodn\u00e9ho vlastn\u00edka (prenaj\u00edmate\u013ea)<\/strong>, a to aj ak d\u00f4jde k n\u00e1slednej k\u00fape prenajat\u00e9ho motorov\u00e9ho vozidla zamestn\u00e1vate\u013eom.<\/p>\n<p>Z\u00e1kon o dani z pr\u00edjmov pritom e\u0161te v\u00fdpo\u010det vstupnej ceny motorov\u00e9ho vozidla spres\u0148uje. Ak vo vstupnej cene motorov\u00e9ho vozidla nie je zahrnut\u00e1 DPH (t. j. ak pri obstaran\u00ed motorov\u00e9ho vozidla bola DPH \u00faplne alebo \u010diasto\u010dne odpo\u010d\u00edtan\u00e1), tak <strong>na \u00fa\u010dely v\u00fdpo\u010dtu nepe\u0148a\u017en\u00e9ho pr\u00edjmu zamestnanca sa vstupn\u00e1 cena motorov\u00e9ho vozidla o DPH zv\u00fd\u0161i<\/strong>. Na \u00fa\u010dely v\u00fdpo\u010dtu nepe\u0148a\u017en\u00e9ho pr\u00edjmu zamestnanca sa vstupn\u00e1 cena motorov\u00e9ho vozidla zv\u00fd\u0161i aj o sumu technick\u00e9ho zhodnotenia vykonan\u00e9ho na motorovom vozidle.<\/p>\n<p><strong>Zhrnutie podmienok, po splnen\u00ed ktor\u00fdch je poskytnutie motorov\u00e9ho vozidla nepe\u0148a\u017en\u00fdm pr\u00edjmom zamestnanca:<\/strong><\/p>\n<ol>\n<li>motorov\u00e9 vozidlo bolo zamestnancovi poskytnut\u00e9 s\u00fa\u010dasne na slu\u017eobn\u00e9 (pracovn\u00e9) aj s\u00fakromn\u00e9 (osobn\u00e9) \u00fa\u010dely, pri\u010dom nie je d\u00f4le\u017eit\u00e9 to, \u010di ho tento zamestnanec na s\u00fakromn\u00e9 \u00fa\u010dely pou\u017e\u00edva alebo nepou\u017e\u00edva,<\/li>\n<li>ak ide o vlastn\u00e9 motorov\u00e9 vozidlo zamestn\u00e1vate\u013ea (vr\u00e1tane motorov\u00e9ho vozidla zamestn\u00e1vate\u013ea obstaran\u00e9ho formou finan\u010dn\u00e9ho pren\u00e1jmu), tak neuplynulo viac ako osem kalend\u00e1rnych rokov od jeho zaradenia do u\u017e\u00edvania, resp. ak ide o motorov\u00e9 vozidlo prenajat\u00e9 formou operat\u00edvneho pren\u00e1jmu, tak neuplynulo viac ako osem kalend\u00e1rnych rokov od jeho zaradenia do u\u017e\u00edvania u prenaj\u00edmate\u013ea.<\/li>\n<\/ol>\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 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action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16106\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Zaistite si v\u017edy aktu\u00e1lne novinky zo sveta miezd a personalistiky            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e tipy z oblasti miezd a personalistiky 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=\"S2\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16106\">\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>Pr\u00edklady na v\u00fdpo\u010det nepe\u0148a\u017en\u00e9ho pr\u00edjmu zamestnanca<\/h2>\n<h3>Vlastn\u00e9 motorov\u00e9 vozidlo zamestn\u00e1vate\u013ea a nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca<\/h3>\n<p><em>Zamestn\u00e1vate\u013e v m\u00e1ji 2025 obstaral motorov\u00e9 vozidlo, ktor\u00e9ho k\u00fapna cena bez DPH bola 20 000 eur a DPH bola 4 600 eur. V j\u00fani 2025 ho poskytol svojmu zamestnancovi na pou\u017e\u00edvanie na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely. Na \u00fa\u010dely v\u00fdpo\u010dtu nepe\u0148a\u017en\u00e9ho pr\u00edjmu zamestnanca je vstupnou cenou motorov\u00e9ho vozidla suma 24 600 eur. Ak\u00e1 bude v\u00fd\u0161ka nepe\u0148a\u017en\u00e9ho pr\u00edjmu zamestnanca v jednotliv\u00fdch nasleduj\u00facich rokoch?<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Rok<\/strong><\/td>\n<td><strong>Vstupn\u00e1 cena<\/strong><\/td>\n<td><strong>Percento zn\u00ed\u017eenia vstupnej ceny<\/strong><\/td>\n<td><strong>Suma zn\u00ed\u017eenia vstupnej ceny<\/strong><\/td>\n<td><strong>Zn\u00ed\u017een\u00e1 vstupn\u00e1 cena<\/strong><\/td>\n<td><strong>1 % zo zn\u00ed\u017eenej vstupnej ceny (mesa\u010dn\u00fd nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2025<\/td>\n<td>24\u00a0600 \u20ac<\/td>\n<td>0,00 %<\/td>\n<td>0 \u20ac<\/td>\n<td>24\u00a0600 \u20ac<\/td>\n<td>246,00 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2026<\/td>\n<td>24\u00a0600 \u20ac<\/td>\n<td>12,50 %<\/td>\n<td>3\u00a0075 \u20ac<\/td>\n<td>21\u00a0525 \u20ac<\/td>\n<td>215,25 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2027<\/td>\n<td>24\u00a0600 \u20ac<\/td>\n<td>25,00 %<\/td>\n<td>6\u00a0150 \u20ac<\/td>\n<td>18\u00a0450 \u20ac<\/td>\n<td>184,50 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2028<\/td>\n<td>24\u00a0600 \u20ac<\/td>\n<td>37,50 %<\/td>\n<td>9\u00a0225 \u20ac<\/td>\n<td>15\u00a0375 \u20ac<\/td>\n<td>153,75 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2029<\/td>\n<td>24\u00a0600 \u20ac<\/td>\n<td>50,00 %<\/td>\n<td>12\u00a0300 \u20ac<\/td>\n<td>12\u00a0300 \u20ac<\/td>\n<td>123,00 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2030<\/td>\n<td>24\u00a0600 \u20ac<\/td>\n<td>62,50 %<\/td>\n<td>15\u00a0375 \u20ac<\/td>\n<td>9\u00a0225 \u20ac<\/td>\n<td>92,25 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2031<\/td>\n<td>24\u00a0600 \u20ac<\/td>\n<td>75,00 %<\/td>\n<td>18\u00a0450 \u20ac<\/td>\n<td>6\u00a0150 \u20ac<\/td>\n<td>61,50 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2032<\/td>\n<td>24\u00a0600 \u20ac<\/td>\n<td>87,50 %<\/td>\n<td>21\u00a0525 \u20ac<\/td>\n<td>3\u00a0075 \u20ac<\/td>\n<td>30,75 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2033 a nasleduj\u00face<\/td>\n<td>24\u00a0600 \u20ac<\/td>\n<td>100,00 %<\/td>\n<td>24\u00a0600 \u20ac<\/td>\n<td>0 \u20ac<\/td>\n<td>0,00 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Prenajat\u00e9 motorov\u00e9 vozidlo zamestn\u00e1vate\u013ea a nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca<\/h3>\n<p><em>Zamestn\u00e1vate\u013e (n\u00e1jomca) si v m\u00e1ji 2025 prenajal formou operat\u00edvneho pren\u00e1jmu motorov\u00e9 vozidlo s dohodnutou cenou n\u00e1jomn\u00e9ho 300 eur mesa\u010dne. V j\u00fani 2025 ho poskytol svojmu zamestnancovi na pou\u017e\u00edvanie na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely. Vlastn\u00edk motorov\u00e9ho vozidla (prenaj\u00edmate\u013e) toto motorov\u00e9 vozidlo obstaral v roku 2023 za k\u00fapnu cenu 25 000 eur bez DPH a DPH bola 5 000 eur. Na \u00fa\u010dely v\u00fdpo\u010dtu nepe\u0148a\u017en\u00e9ho pr\u00edjmu zamestnanca je vstupnou cenou motorov\u00e9ho vozidla suma 30 000 eur (obstar\u00e1vacia cena u p\u00f4vodn\u00e9ho vlastn\u00edka, teda prenaj\u00edmate\u013ea, zv\u00fd\u0161en\u00e1 o DPH). Av\u0161ak vzh\u013eadom na to, \u017ee motorov\u00e9 vozidlo bolo poskytnut\u00e9 zamestnancovi na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely a\u017e v tre\u0165om roku od jeho zaradenia do u\u017e\u00edvania u p\u00f4vodn\u00e9ho vlastn\u00edka (prenaj\u00edmate\u013ea), bude sa pri v\u00fdpo\u010dte nepe\u0148a\u017en\u00e9ho pr\u00edjmu zamestnanca vych\u00e1dza\u0165 zo vstupnej ceny motorov\u00e9ho vozidla primerane tomu zn\u00ed\u017eenej. Ak\u00e1 bude v\u00fd\u0161ka nepe\u0148a\u017en\u00e9ho pr\u00edjmu zamestnanca v jednotliv\u00fdch nasleduj\u00facich rokoch?<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Rok<\/strong><\/td>\n<td><strong>Vstupn\u00e1 cena<\/strong><\/td>\n<td><strong>Percento zn\u00ed\u017eenia vstupnej ceny<\/strong><\/td>\n<td><strong>Suma zn\u00ed\u017eenia vstupnej ceny<\/strong><\/td>\n<td><strong>Zn\u00ed\u017een\u00e1 vstupn\u00e1 cena<\/strong><\/td>\n<td><strong>1 % zo zn\u00ed\u017eenej vstupnej ceny (mesa\u010dn\u00fd nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2025<\/td>\n<td>30\u00a0000 \u20ac<\/td>\n<td>25,00 %<\/td>\n<td>7\u00a0500 \u20ac<\/td>\n<td>22\u00a0500 \u20ac<\/td>\n<td>225,00 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2026<\/td>\n<td>30\u00a0000 \u20ac<\/td>\n<td>37,50 %<\/td>\n<td>11\u00a0250 \u20ac<\/td>\n<td>18\u00a0750 \u20ac<\/td>\n<td>187,50 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2027<\/td>\n<td>30\u00a0000 \u20ac<\/td>\n<td>50,00 %<\/td>\n<td>15\u00a0000 \u20ac<\/td>\n<td>15\u00a0000 \u20ac<\/td>\n<td>150,00 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2028<\/td>\n<td>30\u00a0000 \u20ac<\/td>\n<td>62,50 %<\/td>\n<td>18\u00a0750 \u20ac<\/td>\n<td>11\u00a0250 \u20ac<\/td>\n<td>112,50 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2029<\/td>\n<td>30\u00a0000 \u20ac<\/td>\n<td>75,00 %<\/td>\n<td>22\u00a0500 \u20ac<\/td>\n<td>7\u00a0500 \u20ac<\/td>\n<td>75,00 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2030<\/td>\n<td>30\u00a0000 \u20ac<\/td>\n<td>87,50 %<\/td>\n<td>26\u00a0250 \u20ac<\/td>\n<td>3\u00a0750 \u20ac<\/td>\n<td>37,50 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>2031 a nasleduj\u00face<\/td>\n<td>30\u00a0000 \u20ac<\/td>\n<td>100,00 %<\/td>\n<td>30\u00a0000 \u20ac<\/td>\n<td>0 \u20ac<\/td>\n<td>0,00 \u20ac<\/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>Da\u0148ov\u00e9 v\u00fddavky zamestn\u00e1vate\u013ea pri aute poskytnutom zamestnancovi<\/h2>\n<p>A teraz sa bli\u017e\u0161ie pozrieme na <strong>da\u0148ov\u00e9 h\u013eadisko zo strany zamestn\u00e1vate\u013ea<\/strong>, ktor\u00fd poskytne svojmu zamestnancovi motorov\u00e9 vozidlo na pou\u017e\u00edvanie na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely. V tejto s\u00favislosti je k\u013e\u00fa\u010dov\u00fdm \u00a7 19 ods. 2 p\u00edsm. t) z\u00e1kona o dani z pr\u00edjmov.<\/p>\n<p>Pod\u013ea tohto ustanovenia z\u00e1kona o dani z pr\u00edjmov mo\u017eno v\u00fddavky (n\u00e1klady) na obstaranie, technick\u00e9 zhodnotenie, prev\u00e1dzkovanie, opravy a udr\u017eiavanie majetku okrem v\u00fddavkov na osobn\u00fa potrebu, v\u00fddavkov s\u00favisiacich s nehnute\u013enos\u0165ami a zamestn\u00e1vate\u013ea, ktor\u00fd zda\u0148uje zamestnancovi ako nepe\u0148a\u017en\u00fd pr\u00edjem poskytnutie motorov\u00e9ho vozidla na pou\u017e\u00edvanie na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely, uplatni\u0165 do da\u0148ov\u00fdch v\u00fddavkov v nasleduj\u00facom rozsahu:<\/p>\n<ol>\n<li><strong>vo forme pau\u0161\u00e1lnych v\u00fddavkov vo v\u00fd\u0161ke 80 %<\/strong>, ak je tento majetok vyu\u017e\u00edvan\u00fd okrem zabezpe\u010denia zdanite\u013en\u00e9ho pr\u00edjmu aj na s\u00fakromn\u00e9 \u00fa\u010dely, alebo<\/li>\n<li><strong>v preuk\u00e1zate\u013enej v\u00fd\u0161ke v z\u00e1vislosti od pomeru pou\u017e\u00edvania<\/strong> tohto majetku na zabezpe\u010denie zdanite\u013en\u00e9ho pr\u00edjmu.<\/li>\n<\/ol>\n<p>Z uveden\u00e9ho vypl\u00fdva to, \u017ee tieto pravidl\u00e1 kr\u00e1tenia da\u0148ov\u00fdch v\u00fddavkov sa nevz\u0165ahuj\u00fa (okrem in\u00fdch) ani na v\u00fddavky zamestn\u00e1vate\u013ea, ktor\u00fd zda\u0148uje zamestnancovi ako nepe\u0148a\u017en\u00fd pr\u00edjem poskytnutie motorov\u00e9ho vozidla na pou\u017e\u00edvanie na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely. <strong>Zamestn\u00e1vate\u013e si v\u00fddavky (n\u00e1klady) vzniknut\u00e9 v s\u00favislosti s t\u00fdmto motorov\u00fdm vozidlom m\u00f4\u017ee uplatni\u0165 do da\u0148ov\u00fdch v\u00fddavkov v plnej v\u00fd\u0161ke<\/strong>. Av\u0161ak po\u010dn\u00fac deviatym kalend\u00e1rnym rokom od zaradenia motorov\u00e9ho vozidla do u\u017e\u00edvania u\u017e t\u00fato v\u00fdnimku nebude mo\u017en\u00e9 aplikova\u0165 z d\u00f4vodu, \u017ee nepe\u0148a\u017en\u00fd pr\u00edjem u\u017e zamestnancovi vznika\u0165 nebude. Po\u010dn\u00fac deviatym kalend\u00e1rnym rokom od zaradenia motorov\u00e9ho vozidla do u\u017e\u00edvania u\u017e bude zamestn\u00e1vate\u013e v\u00fddavky (n\u00e1klady) na obstaranie (teda v podobe odpisov), technick\u00e9 zhodnotenie, prev\u00e1dzkovanie, opravy a udr\u017eiavanie tohto motorov\u00e9ho vozidla zah\u0155\u0148a\u0165 do da\u0148ov\u00fdch v\u00fddavkov vo forme pau\u0161\u00e1lnych v\u00fddavkov alebo v preuk\u00e1zate\u013enej v\u00fd\u0161ke.<\/p>\n<p>Predmetn\u00e1 v\u00fdnimka sa <strong>nevz\u0165ahuje na v\u00fddavky (n\u00e1klady) na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky<\/strong> v s\u00favislosti s motorov\u00fdm vozidlom poskytnut\u00fdm zamestnancovi na pou\u017e\u00edvania na slu\u017eobn\u00e9 a s\u00fakromn\u00e9 \u00fa\u010dely. Tie zamestn\u00e1vate\u013e st\u00e1le zah\u0155\u0148a do da\u0148ov\u00fdch v\u00fddavkov jedn\u00fdm zo sp\u00f4sobov osobitne upraven\u00fdch v \u00a7 19 ods. 2 p\u00edsm. l z\u00e1kona o dani z pr\u00edjmov.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Auto aj na s\u00fakromn\u00e9 \u00fa\u010dely ako nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca Pod\u013ea jednej zo z\u00e1kladn\u00fdch defin\u00edci\u00ed z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed &#8230;<\/p>\n","protected":false},"author":30,"featured_media":16107,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[33,17],"tags":[549,634,380,411,725,592,611,1085],"class_list":["post-16106","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-benefity-a-motivacia","category-mzdy-a-personalistika","tag-auto","tag-automobil","tag-dan-z-prijmov","tag-danove-vydavky","tag-motorove-vozidlo","tag-zamestnanec","tag-zamestnavatel","tag-zavisla-cinnost-2"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16106","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=16106"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16106\/revisions"}],"predecessor-version":[{"id":16109,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16106\/revisions\/16109"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16107"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}