{"id":188,"date":"2015-11-09T14:19:15","date_gmt":"2015-11-09T12:19:15","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=188"},"modified":"2015-11-09T14:19:39","modified_gmt":"2015-11-09T12:19:39","slug":"odpisy-2015","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/odpisy-2015\/","title":{"rendered":"Odpisy 2015"},"content":{"rendered":"<p>Z\u00e1konom \u010d. 333\/2014 Z. z., ktor\u00fdm sa novelizoval z\u00e1kon \u010d. 595\/2003 Z. z. o dani<\/p>\n<p>z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov, <strong>do\u0161lo od 1. janu\u00e1ra 2015 <\/strong>aj k zmene v odpisovan\u00ed<\/p>\n<p>hmotn\u00e9ho majetku, a to v t\u00fdchto oblastiach<strong>:<\/strong><\/p>\n<ol>\n<li><strong>Roz\u0161\u00edrenie po\u010dtu odpisov\u00fdch skup\u00edn:<\/strong><\/li>\n<\/ol>\n<p>Od 1.1.2015 je stanoven\u00fdch 6 odpisov\u00fdch skup\u00edn majetku, a\u00a0to:<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"140\"><strong>Odpisov\u00e1 skupina<\/strong><\/td>\n<td width=\"140\"><strong>Doba odpisovania<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"140\">1<\/td>\n<td width=\"140\">4 roky<\/td>\n<\/tr>\n<tr>\n<td width=\"140\">2<\/td>\n<td width=\"140\">6 rokov<\/td>\n<\/tr>\n<tr>\n<td width=\"140\">3<\/td>\n<td width=\"140\">8 rokov<\/td>\n<\/tr>\n<tr>\n<td width=\"140\">4<\/td>\n<td width=\"140\">12 rokov<\/td>\n<\/tr>\n<tr>\n<td width=\"140\">5<\/td>\n<td width=\"140\">20 rokov<\/td>\n<\/tr>\n<tr>\n<td width=\"140\">6<\/td>\n<td width=\"140\">40 rokov<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00a0prv\u00fdch dvoch odpisov\u00fdch skupin\u00e1ch nedo\u0161lo k\u00a0zmene. Tretia odpisov\u00e1 skupina (p\u00f4vodne 12 rokov) sa rozdelila na dve skupiny. Nov\u00e1 odpisov\u00e1 skupina tri s dobou odpisovania 8 rokov bude zah\u0155\u0148a\u0165 len vybran\u00e9 druhy majetku technologick\u00e9ho charakteru, ktor\u00e9 s\u00fa uveden\u00e9 v pr\u00edlohe \u010d. 1 z\u00e1kona o dani z pr\u00edjmov. Ide napr\u00edklad o elektrick\u00e9 motory, gener\u00e1tory, transform\u00e1tory, turb\u00edny, pece, hor\u00e1ky, plynov\u00e9 gener\u00e1tory, destila\u010dn\u00e9 a filtra\u010dn\u00e9 pr\u00edstroje, stroje pre metalurgiu a podobne. Ostatn\u00fd majetok z p\u00f4vodnej odpisovej skupiny bol presunut\u00fd do odpisovej skupiny \u0161tyri s nezmenenou dobou odpisovania 12 rokov, boli do nej preraden\u00e9 z\u00a0odpisovej skupiny dva, rekrea\u010dn\u00e9 a\u00a0\u0161portov\u00e9 \u010dlny, lietadl\u00e1 a\u00a0kozmick\u00e9 lode a\u00a0podobn\u00e9 zariadenia. P\u00f4vodn\u00e1 odpisov\u00e1 skupina \u0161tyri s dobou odpisovania 20 rokov bola rozdelen\u00e1 tie\u017e na dve odpisov\u00e9 skupiny \u2013 odpisov\u00fa skupinu p\u00e4\u0165 s dobou odpisovania 20 rokov a odpisov\u00fa skupinu \u0161es\u0165 s dobou odpisovania 40 rokov. Do novej odpisovej skupiny \u0161es\u0165 s dobou odpisovania 40 rokov bud\u00fa patri\u0165 nev\u00fdrobn\u00e9 budovy a stavby. Ide najm\u00e4 o bytov\u00e9 budovy, hotely, administrat\u00edvne budovy, budovy pre kult\u00faru a verejn\u00fa z\u00e1bavu, budovy pre vzdel\u00e1vania a zdravotn\u00edctvo. V\u00a0pr\u00edpade, \u017ee sa budova vyu\u017e\u00edva na viacero \u00fa\u010delov, rozhoduj\u00face je jej hlavn\u00e9 vyu\u017eitie ur\u010den\u00e9 z\u00a0celkovej \u00fa\u017eitkovej plochy. Hlavn\u00e9 vyu\u017eitie budovy sa stanov\u00ed porovnan\u00edm \u00fa\u017eitkovej plochy v m 2 vyu\u017e\u00edvanej napr. na administrat\u00edvne \u00fa\u010dely pod\u013ea odpisovej skupiny \u0161es\u0165 k \u00fa\u017eitkovej ploche v m2 vyu\u017e\u00edvan\u00fdch ako v\u00fdrobn\u00fa halu. Pod\u013ea v\u00fdsledku sa potom budova s kombinovan\u00fdm vyu\u017eit\u00edm zarad\u00ed bu\u010f do odpisovej skupiny \u0161es\u0165 alebo odpisovej skupiny p\u00e4\u0165.<\/p>\n<ol start=\"2\">\n<li><strong>Obmedzenie mo\u017enosti zr\u00fdchlen\u00e9ho odpisovania:<\/strong><\/li>\n<\/ol>\n<p>Ustanovenie \u00a7 26 ods. 3 z\u00e1kona o dani z pr\u00edjmov \u00fa\u010dinn\u00e9ho od 1.1.2015 umo\u017e\u0148uje uplat\u0148ova\u0165 zr\u00fdchlen\u00fa met\u00f3du odpisovania len pri hmotnom majetku zaradenom do odpisovej skupiny dva s\u00a0dobou odpisovania 6 rokov a\u00a0hmotnom majetku zaradenom do odpisovej skupiny tri s\u00a0dobou odpisovania 8 rokov. Pre v\u0161etok hmotn\u00fd majetok zaraden\u00fd do ostatn\u00fdch odpisov\u00fdch skup\u00edn bude mo\u017en\u00e9 od roku 2015 pou\u017e\u00edva\u0165 len rovnomern\u00fa met\u00f3du odpisovania.<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"4\" width=\"454\"><strong>Koeficient pre zr\u00fdchlen\u00e9 odpisovanie<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"104\">Odpisov\u00e1 skupina<\/td>\n<td width=\"104\">v prvom roku odpisovania<\/td>\n<td width=\"113\">v \u010fal\u0161\u00edch rokoch odpisovania<\/td>\n<td width=\"132\">pre zv\u00fd\u0161en\u00fa zostatkov\u00fa cenu<\/td>\n<\/tr>\n<tr>\n<td width=\"104\">2<\/td>\n<td width=\"104\">6<\/td>\n<td width=\"113\">7<\/td>\n<td width=\"132\">6<\/td>\n<\/tr>\n<tr>\n<td width=\"104\">3<\/td>\n<td width=\"104\">8<\/td>\n<td width=\"113\">9<\/td>\n<td width=\"132\">8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pod\u013ea prechodn\u00e9ho ustanovenia \u00a7 52zd ods. 6 ZDP sa zmeny v\u00a0zaraden\u00ed hmotn\u00e9ho majetku do odpisov\u00fdch skup\u00edn t\u00fdkaj\u00fa aj majetku odpisovan\u00e9ho pod\u013ea ZDP platn\u00e9ho do 31. 12. 2014. Ka\u017ed\u00fd da\u0148ovn\u00edk je povinn\u00fd vykona\u0165 zmeny v\u00a0zaraden\u00ed do odpisov\u00fdch skup\u00edn po\u010dn\u00fac zda\u0148ovac\u00edm obdob\u00edm, ktor\u00e9 za\u010d\u00edna najsk\u00f4r 1. 1. 2015 .Pri preraden\u00ed hmotn\u00e9ho majetku do nov\u00fdch odpisov\u00fdch skup\u00edn a\u00a0pokra\u010dovan\u00ed v\u00a0odpisovan\u00ed plat\u00ed z\u00e1sada, \u017ee:<\/p>\n<ul>\n<li>u\u017e uplatnen\u00e9 odpisy sa sp\u00e4tne neupravuj\u00fa<\/li>\n<li>hmotn\u00fd majetok sa odp\u00ed\u0161e do v\u00fd\u0161ky 100 % vstupnej ceny.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong>Zmena odpisovania majetku prenajat\u00e9ho formou finan<\/strong><strong>\u010d<\/strong><strong>n\u00e9ho pren\u00e1jmu.<\/strong><\/li>\n<\/ol>\n<p>Od 1.1.2015 doch\u00e1dza k zjednoteniu sp\u00f4sobu odpisovania majetku bez oh\u013eadu na formu jeho obstarania. Ustanovenie \u00a7 26 ods. 8 z\u00e1kona u\u017e neumo\u017e\u0148uje hmotn\u00fd majetok prenajat\u00fd formou finan\u010dn\u00e9ho pren\u00e1jmu (leasing) odpisova\u0165 po\u010das doby trvania pren\u00e1jmu, ale iba met\u00f3dou rovnomern\u00e9ho alebo zr\u00fdchlen\u00e9ho odpisovania, a to pod\u013ea zaradenia majetku do odpisovej skupiny. Met\u00f3du zr\u00fdchlen\u00e9ho odpisovania mo\u017eno pou\u017ei\u0165 iba na majetok zaraden\u00fd do odpisovej skupiny 2 alebo 3. Odpisovanie sa vykon\u00e1va zo vstupnej ceny majetku, ktorou je suma istiny zv\u00fd\u0161en\u00e1 o n\u00e1klady s\u00favisiace s obstaran\u00edm prenajat\u00e9ho majetku. Da\u0148 z pridanej hodnoty nie je s\u00fa\u010das\u0165ou vstupnej ceny majetku u platite\u013ea tejto dane.<\/p>\n<ol start=\"4\">\n<li><strong>Obmedzenie zahr\u0148ovania odpisov luxusn\u00fdch automobilov do da\u0148ov\u00fdch v\u00fddavkov:<\/strong><\/li>\n<\/ol>\n<p>Pri osobn\u00fdch automobiloch zatrieden\u00fdch do k\u00f3du Klasifik\u00e1cie produktov 29.10.2 so vstupnou cenou 48 000 eur a viac sa od roku 2015 zav\u00e1dza obmedzenie zahr\u0148ovania ich da\u0148ov\u00fdch odpisov do z\u00e1kladu dane. Z\u00e1klad dane sa bude upravova\u0165 len vtedy, ak bude v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed vypo\u010d\u00edtan\u00fd z\u00e1klad dane ni\u017e\u0161\u00ed ako \u00fahrn odpisov t\u00fdchto osobn\u00fdch automobilov vypo\u010d\u00edtan\u00fdch z limitovanej vstupnej ceny 48 000 eur. Toto obmedzenie sa zav\u00e1dza aj na n\u00e1jomn\u00e9 pri operat\u00edvnom l\u00edzingu t\u00fdchto automobilov zahr\u0148ovan\u00e9 do da\u0148ov\u00fdch v\u00fddavkov u n\u00e1jomcu.<\/p>\n<ol start=\"5\">\n<li><strong>Povinnos<\/strong><strong>\u0165 <\/strong><strong>preru\u0161enia odpisovania hmotn\u00e9ho majetku<\/strong><\/li>\n<\/ol>\n<p>V ustanoven\u00ed \u00a7 22 ods. 9 z\u00e1kona o dani z pr\u00edjmov bola doplnen\u00e1 povinnos\u0165 da\u0148ovn\u00edka<\/p>\n<p>preru\u0161i\u0165 uplat\u0148ovanie odpisovania hmotn\u00e9ho majetku okrem da\u0148ovn\u00edka, ktor\u00fd uplat\u0148uje<\/p>\n<p>\u00fa\u013eavu na dani pod\u013ea \u00a7 30a a 30b z\u00e1kona, v tom zda\u0148ovacom obdob\u00ed,<\/p>\n<ul>\n<li>v ktorom hmotn\u00fd majetok nevyu\u017e\u00edval na zabezpe\u010denie zdanite\u013en\u00fdch pr\u00edjmov, okrem hmotn\u00e9ho majetku poistn\u00e9ho a rezervn\u00e9ho charakteru nevyhnutn\u00e9ho na zabezpe\u010denie prev\u00e1dzky hmotn\u00e9ho majetku v pou\u017e\u00edvan\u00ed,<\/li>\n<li>ktor\u00e9 za\u010d\u00edna d\u0148om v porad\u00ed druhej zmeny zda\u0148ovacieho obdobia z kalend\u00e1rneho roka na hospod\u00e1rsky rok alebo naopak, ak v porad\u00ed k druhej zmene pr\u00edde po\u010das dvoch po sebe nasleduj\u00facich kalend\u00e1rnych rokov, a to a\u017e do toho zda\u0148ovacieho obdobia, v ktorom od poslednej zmeny zda\u0148ovacieho obdobia uplynie 12 po sebe nasleduj\u00facich kalend\u00e1rnych mesiacov,<\/li>\n<li>v ktorom ned\u00f4jde k pred\u013a\u017eeniu platnosti povolenia na pred\u010dasn\u00e9 u\u017e\u00edvanie stavby alebo k pred\u013a\u017eeniu do\u010dasn\u00e9ho u\u017e\u00edvania stavby na sk\u00fa\u0161obn\u00fa prev\u00e1dzku, a to a\u017e do toho zda\u0148ovacieho obdobia, v ktorom stavebn\u00fd \u00farad rozhodne o \u010fal\u0161om pred\u013a\u017een\u00ed platnosti povolenia na pred\u010dasn\u00e9 u\u017e\u00edvanie stavby, o \u010fal\u0161om pred\u013a\u017een\u00ed do\u010dasn\u00e9ho u\u017e\u00edvania stavby na sk\u00fa\u0161obn\u00fa prev\u00e1dzku alebo vyd\u00e1 kolauda\u010dn\u00e9 rozhodnutie.<\/li>\n<\/ul>\n<ol start=\"6\">\n<li><strong>Odpisy majetku, ktor\u00fd m\u00e1 charakter vyu\u017e\u00edvania na osobn\u00fa spotrebu, bude nutn\u00e9 kr\u00e1ti\u0165 <\/strong><\/li>\n<\/ol>\n<p>V s\u00falade s nov\u00fdm \u00a7 19 ods. 2 p\u00edsm. t) z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov sa odpisy majetku, ktor\u00fd m\u00e1 charakter vyu\u017e\u00edvania na osobn\u00fa spotrebu bud\u00fa zahr\u0148ova\u0165 do da\u0148ov\u00fdch v\u00fddavkov v rovnakej percentu\u00e1lnej v\u00fd\u0161ke, v akej si bude da\u0148ovn\u00edk uplat\u0148ova\u0165 v\u00fddavky (n\u00e1klady) s n\u00edm s\u00favisiace. Da\u0148ovn\u00edk si bude m\u00f4c\u0165 vybra\u0165 jeden z dvoch variantov uplat\u0148ovania v\u00fddavkov (n\u00e1kladov) na obstaranie, technick\u00e9 zhodnotenie, prev\u00e1dzkovanie, opravy a udr\u017eiavanie majetku, ktor\u00fd bude ma\u0165 charakter osobnej spotreby a bude vyu\u017e\u00edvan\u00fd aj na nepodnikate\u013esk\u00e9, s\u00fakromn\u00e9 alebo ak\u00e9ko\u013evek in\u00e9 \u00fa\u010dely, ako je zabezpe\u010denie zdanite\u013en\u00e9ho pr\u00edjmu:<\/p>\n<ul>\n<li>vo forme pau\u0161\u00e1lnych v\u00fddavkov vo v\u00fd\u0161ke 80 %, ak je tento majetok vyu\u017e\u00edvan\u00fd aj na s\u00fakromn\u00e9 \u00fa\u010dely, alebo<\/li>\n<li>v preuk\u00e1zate\u013enej v\u00fd\u0161ke v z\u00e1vislosti od pomeru pou\u017e\u00edvania tohto majetku na zabezpe\u010denie zdanite\u013en\u00e9ho pr\u00edjmu<\/li>\n<\/ul>\n<p>Bc. Lucia Hanusov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1konom \u010d. 333\/2014 Z. z., ktor\u00fdm sa novelizoval z\u00e1kon \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov, do\u0161lo od 1. janu\u00e1ra 2015 aj k zmene v odpisovan\u00ed hmotn\u00e9ho majetku, a to v t\u00fdchto oblastiach: Roz\u0161\u00edrenie po\u010dtu odpisov\u00fdch skup\u00edn: Od 1.1.2015 je stanoven\u00fdch 6 odpisov\u00fdch skup\u00edn majetku, a\u00a0to: Odpisov\u00e1 skupina Doba odpisovania [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-188","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Odpisy 2015 -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hanaconsult.sk\/hana\/odpisy-2015\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Odpisy 2015 -\" \/>\n<meta property=\"og:description\" content=\"Z\u00e1konom \u010d. 333\/2014 Z. z., ktor\u00fdm sa novelizoval z\u00e1kon \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov, do\u0161lo od 1. janu\u00e1ra 2015 aj k zmene v odpisovan\u00ed hmotn\u00e9ho majetku, a to v t\u00fdchto oblastiach: Roz\u0161\u00edrenie po\u010dtu odpisov\u00fdch skup\u00edn: Od 1.1.2015 je stanoven\u00fdch 6 odpisov\u00fdch skup\u00edn majetku, a\u00a0to: Odpisov\u00e1 skupina Doba odpisovania [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hanaconsult.sk\/hana\/odpisy-2015\/\" \/>\n<meta property=\"article:published_time\" content=\"2015-11-09T12:19:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-11-09T12:19:39+00:00\" \/>\n<meta name=\"author\" content=\"Mgr. 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