{"id":191,"date":"2015-11-09T14:22:31","date_gmt":"2015-11-09T12:22:31","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=191"},"modified":"2015-11-09T14:22:31","modified_gmt":"2015-11-09T12:22:31","slug":"zaradenie-majetku-do-odpisovych-skupin","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/zaradenie-majetku-do-odpisovych-skupin\/","title":{"rendered":"Zaradenie majetku do odpisov\u00fdch skup\u00edn."},"content":{"rendered":"

V s\u00falade s \u00a7 22 z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov sa od 01. 01. 2015 z\u00e1sadne men\u00ed \u00fa\u010dtovanie odpisov dlhodob\u00e9ho hmotn\u00e9ho majetku. Hlavnou zmenou je roz\u0161\u00edrenie po\u010dtu odpisov\u00fdch skup\u00edn zo \u0161tyroch na \u0161es\u0165.<\/p>\n\n\n\n\n\n\n\n\n\n
Odpisov\u00e1 skupina <\/strong><\/td>\nDoba odpisovania<\/strong><\/td>\n<\/tr>\n
1<\/td>\n4 roky<\/td>\n<\/tr>\n
2<\/td>\n6 rokov<\/td>\n<\/tr>\n
3<\/td>\n8 rokov<\/td>\n<\/tr>\n
4<\/td>\n12 rokov<\/td>\n<\/tr>\n
5<\/td>\n20 rokov<\/td>\n<\/tr>\n
6<\/td>\n40 rokov<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

Pod\u013ea nov\u00e9ho znenia z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov je mo\u017en\u00e9 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.<\/strong> 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\n\n\n\n\n\n
Koeficient pre zr\u00fdchlen\u00e9 odpisovanie<\/strong><\/td>\n<\/tr>\n
Odpisov\u00e1 skupina<\/td>\nv prvom roku odpisovania<\/td>\nv \u010fal\u0161\u00edch rokoch odpisovania<\/td>\npre zv\u00fd\u0161en\u00fa zostatkov\u00fa cenu<\/td>\n<\/tr>\n
2<\/td>\n6<\/td>\n7<\/td>\n6<\/td>\n<\/tr>\n
3<\/td>\n8<\/td>\n9<\/td>\n8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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

    \n
  • u\u017e uplatnen\u00e9 odpisy sa sp\u00e4tne neupravuj\u00fa<\/li>\n
  • hmotn\u00fd majetok sa odp\u00ed\u0161e do v\u00fd\u0161ky 100 % vstupnej ceny.<\/li>\n<\/ul>\n

    Hmotn\u00fd majetok obstaran\u00fd formou finan\u010dn\u00e9ho pren\u00e1jmu okrem pozemkov sa bude od roku 2015 odpisova\u0165 po\u010das doby odpisovania ustanovenej z\u00e1konom o dani z pr\u00edjmov a nie po\u010das doby trvania pren\u00e1jmu <\/strong>. Odpisovanie tak\u00e9hoto majetku sa teda bude uskuto\u010d\u0148ova\u0165 bu\u010f met\u00f3dou rovnomern\u00e9ho odpisovania pod\u013ea \u00a7 27 alebo met\u00f3dou zr\u00fdchlen\u00e9ho odpisovania (len ak ide o odpisov\u00fa skupinu dva alebo tri) pod\u013ea \u00a7 28 z\u00e1kona o dani z pr\u00edjmov. Pri odpisovan\u00ed sa tento majetok odp\u00ed\u0161e do v\u00fd\u0161ky vstupnej ceny.<\/p>\n

    Bc. Lucia Hanusov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"

    V s\u00falade s \u00a7 22 z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov sa od 01. 01. 2015 z\u00e1sadne men\u00ed \u00fa\u010dtovanie odpisov dlhodob\u00e9ho hmotn\u00e9ho majetku. Hlavnou zmenou je roz\u0161\u00edrenie po\u010dtu odpisov\u00fdch skup\u00edn zo \u0161tyroch na \u0161es\u0165. Odpisov\u00e1 skupina Doba odpisovania 1 4 roky 2 6 rokov 3 8 rokov 4 12 rokov 5 20 […]<\/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-191","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"\nZaradenie majetku do odpisov\u00fdch skup\u00edn. -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.hanaconsult.sk\/hana\/zaradenie-majetku-do-odpisovych-skupin\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zaradenie majetku do odpisov\u00fdch skup\u00edn. -\" \/>\n<meta property=\"og:description\" content=\"V s\u00falade s \u00a7 22 z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov sa od 01. 01. 2015 z\u00e1sadne men\u00ed \u00fa\u010dtovanie odpisov dlhodob\u00e9ho hmotn\u00e9ho majetku. 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