{"id":194,"date":"2015-11-13T12:31:22","date_gmt":"2015-11-13T10:31:22","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=194"},"modified":"2015-11-13T12:31:22","modified_gmt":"2015-11-13T10:31:22","slug":"odpisovanie-nehmotneho-majetku-2015","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/odpisovanie-nehmotneho-majetku-2015\/","title":{"rendered":"Odpisovanie nehmotn\u00e9ho majetku 2015."},"content":{"rendered":"<p>Pod\u013ea <strong>\u00a7 22 ods. 1 <\/strong>z\u00e1kona \u010d. 595\/2003 Z.z. o\u00a0dani z\u00a0pr\u00edjmov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov (ZDP) sa odpisovan\u00edm rozumie postupn\u00e9 zahr\u0148ovanie odpisov z hmotn\u00e9ho majetku a nehmotn\u00e9ho majetku do da\u0148ov\u00fdch v\u00fddavkov, ktor\u00fd je \u00fa\u010dtovan\u00fd alebo evidovan\u00fd pod\u013ea <strong>\u00a7 6 ods. 11<\/strong> a je pou\u017e\u00edvan\u00fd na zabezpe\u010denie zdanite\u013en\u00fdch pr\u00edjmov. Postup pri odpisovan\u00ed hmotn\u00e9ho majetku je ur\u010den\u00fd v <strong>\u00a7 26 a\u017e 28<\/strong> a nehmotn\u00e9ho majetku v odseku 8, ak nejde o hmotn\u00fd majetok a nehmotn\u00fd majetok vyl\u00fa\u010den\u00fd z odpisovania pod\u013ea <strong>\u00a7 23<\/strong>.<\/p>\n<p>Z <strong>\u00a7 21 ods. 1 p\u00edsm. a)<\/strong> ZDP vypl\u00fdva, \u017ee v\u00fddavky na obstaranie nehmotn\u00e9ho majetku nie s\u00fa da\u0148ov\u00fdmi v\u00fddavkami a\u00a0nevstupuj\u00fa do z\u00e1kladu dane jednorazovo, ale postupne vo forme odpisov. Pravidl\u00e1 odpisovania nehmotn\u00e9ho majetku s\u00fa uveden\u00e9 <strong>v \u00a7 22 ods. 8 ZDP<\/strong>.<\/p>\n<p>Za nehmotn\u00fd majetok sa pod\u013ea <strong>\u00a7 22 ods. 7 ZDP<\/strong> pova\u017euje dlhodob\u00fd nehmotn\u00fd majetok, ktor\u00e9ho vstupn\u00e1 cena je vy\u0161\u0161ia ako 2 400 eur a pou\u017eite\u013enos\u0165 alebo prev\u00e1dzkovo-technick\u00e9 funkcie s\u00fa dlh\u0161ie ako jeden rok vr\u00e1tane dlhodob\u00e9ho nehmotn\u00e9ho majetku za\u00fa\u010dtovan\u00e9ho pr\u00e1vnym n\u00e1stupcom da\u0148ovn\u00edka zru\u0161en\u00e9ho bez likvid\u00e1cie vy\u010dlenen\u00e9ho z goodwillu alebo z\u00e1porn\u00e9ho goodwillu, len pri uplatnen\u00ed re\u00e1lnych hodn\u00f4t.<\/p>\n<p>\u010ealej treba vych\u00e1dza\u0165 z <strong>\u00a7 37 postupov \u00fa\u010dtovania<\/strong>, pod\u013ea ktor\u00e9ho sa nehmotn\u00fdm majetkom rozumie :<\/p>\n<ul>\n<li><strong>v\u00fdvoj<\/strong>, ak ide o\u00a0aplik\u00e1ciu zisten\u00ed v\u00fdskumu alebo in\u00fdch znalost\u00ed na pl\u00e1novanie alebo n\u00e1vrh v\u00fdroby nov\u00fdch alebo v\u00fdznamne zlep\u0161en\u00fdch materi\u00e1lov, zariaden\u00ed, v\u00fdrobkov, procesov, syst\u00e9mov alebo slu\u017eieb pred za\u010dat\u00edm ich s\u00e9riovej v\u00fdroby alebo pou\u017e\u00edvania,<\/li>\n<\/ul>\n<p>Ako v\u00fdvoj sa \u00fa\u010dtuje najm\u00e4 dizajn a<\/p>\n<p>a) zhotovenie a testovanie prototypov a modelov,<\/p>\n<p>b) zhotovenie n\u00e1strojov, \u0161abl\u00f3n, foriem a \u010dipov vyu\u017e\u00edvan\u00edm novej technol\u00f3gie,<\/p>\n<p>c) zhotovenie a \u010dinnos\u0165 sk\u00fa\u0161obnej prev\u00e1dzky, ktor\u00e1 nie je v etape ekonomickej<\/p>\n<p>realizovate\u013enosti v\u00fdroby,<\/p>\n<p>d) zhotovenie a prev\u00e1dzka vybranej alternat\u00edvy pre nov\u00e9 alebo zlep\u0161en\u00e9 materi\u00e1ly,<\/p>\n<p>zariadenia, v\u00fdrobky, procesy, syst\u00e9my alebo slu\u017eby.<\/p>\n<p>Na \u00fa\u010dtoch dlhodob\u00e9ho nehmotn\u00e9ho majetku sa ne\u00fa\u010dtuj\u00fa n\u00e1klady na v\u00fdskum, ktor\u00fdm sa rozumie p\u00f4vodn\u00e9 a pl\u00e1novan\u00e9 zis\u0165ovanie, vykon\u00e1van\u00e9 s cie\u013eom z\u00edska\u0165 nov\u00e9 vedeck\u00e9 poznatky alebo technick\u00e9 poznatky. N\u00e1klady na v\u00fdskum sa \u00fa\u010dtuj\u00fa do n\u00e1kladov v \u00fa\u010dtovn\u00fdch obdobiach, v ktor\u00fdch vznikli. N\u00e1kladmi na v\u00fdskum s\u00fa najm\u00e4 n\u00e1klady na<\/p>\n<p>a) \u010dinnosti zameran\u00e9 na z\u00edskanie nov\u00fdch poznatkov,<\/p>\n<p>b) sk\u00famanie, zhodnotenie a kone\u010dn\u00fd v\u00fdber aplik\u00e1ci\u00ed zo z\u00e1verov v\u00fdskumu alebo in\u00fdch poznatkov,<\/p>\n<p>c) h\u013eadanie alternat\u00edvnych materi\u00e1lov, zariaden\u00ed, v\u00fdrobkov, procesov, syst\u00e9mov alebo slu\u017eieb,<\/p>\n<p>d) formul\u00e1ciu, dizajn, hodnotenie a kone\u010dn\u00fd v\u00fdber mo\u017en\u00fdch alternat\u00edv nov\u00fdch alebo zlep\u0161en\u00fdch materi\u00e1lov, zariaden\u00ed, v\u00fdrobkov, procesov, syst\u00e9mov alebo slu\u017eieb<\/p>\n<ul>\n<li><strong>softv\u00e9r<\/strong> , bez oh\u013eadu na to, \u010di je alebo nie je predmetom autorsk\u00fdch pr\u00e1v, ak je<\/li>\n<\/ul>\n<p>a) k\u00fapen\u00fd samostatne, a nie je s\u00fa\u010das\u0165ou dod\u00e1vky hardv\u00e9ru a jeho ocenenia,<\/p>\n<p>b) vytvoren\u00fd vlastnou \u010dinnos\u0165ou za \u00fa\u010delom pou\u017e\u00edvania pre potreby \u00fa\u010dtovnej jednotky<\/p>\n<p>alebo na \u00fa\u010dely obchodovania s n\u00edm, ak nejde o softv\u00e9r na z\u00e1kazku alebo o s\u00fa\u010das\u0165<\/p>\n<p>dod\u00e1vky hardv\u00e9ru<strong>. <\/strong><\/p>\n<ul>\n<li><strong>ocenite\u013en\u00e9 pr\u00e1va<\/strong>, ktor\u00fdmi s\u00fa v\u00fdrobno-technick\u00e9 poznatky (know how), licencie, u\u017e\u00edvacie pr\u00e1va, pr\u00e1vo prechodu cez pozemok, vydavate\u013esk\u00e9 pr\u00e1va, vydavate\u013esk\u00e9 tituly, autorsk\u00e9 pr\u00e1va, dovozn\u00e9 kv\u00f3ty a v\u00fdvozn\u00e9 kv\u00f3ty, obchodn\u00e9 zna\u010dky, ochrann\u00e9 zn\u00e1mky, recept\u00fary, predmety priemyseln\u00fdch pr\u00e1v a in\u00e9 v\u00fdsledky du\u0161evnej tvorivej \u010dinnosti, ak sa obstarali za odplatu, napr\u00edklad k\u00fapou, v\u00fdmenou a nepe\u0148a\u017en\u00fdm vkladom.<\/li>\n<\/ul>\n<ul>\n<li><strong>goodwill <\/strong>ak je kladn\u00fd rozdiel medzi obstar\u00e1vacou cenou a podielom obstar\u00e1vate\u013ea na re\u00e1lnej hodnote obstaran\u00e9ho identifikovate\u013en\u00e9ho majetku a z\u00e1v\u00e4zkov v de\u0148 obstarania. Ak je tento rozdiel z\u00e1porn\u00fd ide o <strong>z\u00e1porn\u00fd goodwill<\/strong> obstaran\u00fd k\u00fapou, v\u00fdmenou alebo vkladom podniku alebo jeho \u010dasti, rozdelen\u00edm, splynut\u00edm alebo zl\u00fa\u010den\u00edm obchodn\u00fdch spolo\u010dnost\u00ed alebo dru\u017estiev.<\/li>\n<\/ul>\n<p>Goodwill vytvoren\u00fd vlastnou \u010dinnos\u0165ou sa neaktivuje .<\/p>\n<p>Nehmotn\u00fd majetok sa nezatrie\u010fuje do odpisov\u00fdch skup\u00edn pod\u013ea pr\u00edlohy 1 k\u00a0ZDP ako hmotn\u00fd majetok a\u00a0neuplat\u0148uj\u00fa sa rovnomern\u00e9 alebo zr\u00fdchlen\u00e9 odpisy pod\u013ea \u00a7 27 a\u00a028 ZDP. Pod\u013ea <strong>\u00a7 22 ods. 8 ZDP<\/strong> nehmotn\u00fd majetok sa odp\u00ed\u0161e v s\u00falade s \u00fa\u010dtovn\u00fdmi predpismi, najviac do v\u00fd\u0161ky vstupnej ceny (\u00a7 25) s v\u00fdnimkou goodwillu a z\u00e1porn\u00e9ho goodwillu, ktor\u00fd sa zahr\u0148uje do z\u00e1kladu dane pod\u013ea \u00a7 17a a\u017e 17c (najdlh\u0161ie po\u010das 7 bezprostredne po sebe nasleduj\u00facich zda\u0148ovac\u00edch obdob\u00ed, najmenej v\u0161ak v\u00a0jednotliv\u00fdch zda\u0148ovac\u00edch obdobiach vo v\u00fd\u0161ke 1\/7 ro\u010dne).<\/p>\n<p>V <strong>\u00a7 28 <\/strong>z\u00e1kona \u010d. 431\/2002 Z.z. o\u00a0\u00fa\u010dtovn\u00edctve v\u00a0znen\u00ed neskor\u0161\u00edch predpisov s\u00fa uveden\u00e9 pravidl\u00e1 odpisovania nehmotn\u00e9ho majetku:<\/p>\n<ul>\n<li>\u00fa\u010dtovn\u00e1 jednotka odpisuje nehmotn\u00fd majetok v\u00a0s\u00falade s\u00a0\u00fa\u010dtovn\u00fdmi z\u00e1sadami a\u00a0\u00fa\u010dtovn\u00fdmi met\u00f3dami ( <strong>28 ods.1<\/strong>)<\/li>\n<li>\u00fa\u010dtovn\u00e1 jednotka mus\u00ed ma\u0165 zostaven\u00fd odpisov\u00fd pl\u00e1n, na z\u00e1klade ktor\u00e9ho vykon\u00e1va odpisovanie . Uveden\u00fd majetok sa odpisuje len do v\u00fd\u0161ky jeho ocenenia v\u00a0\u00fa\u010dtovn\u00edctve ( <strong> 28 ods. 3<\/strong>)<\/li>\n<li>\u00fa\u010dtovn\u00e1 jednotka odpisuje nehmotn\u00fd majetok po\u010das predpokladanej doby pou\u017e\u00edvania zodpovedaj\u00facej spotrebe bud\u00facich ekonomick\u00fdch \u00fa\u017eitkov z majetku. Nehmotn\u00fd majetok, ktor\u00fdm s\u00fa n\u00e1klady na v\u00fdvoj, mus\u00ed \u00fa\u010dtovn\u00e1 jednotka odp\u00edsa\u0165 najnesk\u00f4r do piatich rokov od jeho obstarania ( <strong> 28 ods. 4<\/strong>)<\/li>\n<\/ul>\n<p>\u00da\u010dtovn\u00e9 odpisy nehmotn\u00e9ho majetku s\u00fa toto\u017en\u00e9 s\u00a0da\u0148ov\u00fdmi odpismi.<\/p>\n<p><strong>Dlhodob\u00fd drobn\u00fd nehmotn\u00fd majetok<\/strong> je majetok, ktor\u00e9ho vstupn\u00e1 cena je ni\u017e\u0161ia ako 2400 eur a\u00a0doba pou\u017eite\u013enosti alebo prev\u00e1dzkovo-technick\u00e9 funkcie s\u00fa dlh\u0161ie ako jeden rok . V\u00fddavky na jeho obstaranie sa na z\u00e1klade rozhodnutia \u00fa\u010dtovnej jednotky do z\u00e1kladu dane zahrn\u00fa bu\u010f jednorazovo do v\u00fddavkov, nebud\u00fa sa pova\u017eova\u0165 za dlhodob\u00fd majetok( \u00fa\u010det 518), alebo sa premietnu do v\u00fddavkov prostredn\u00edctvom odpisov, \u010di\u017ee sa tento majetok bude pova\u017eova\u0165 za dlhodob\u00fd .<\/p>\n<p>Bc. Lucia Hanusov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pod\u013ea \u00a7 22 ods. 1 z\u00e1kona \u010d. 595\/2003 Z.z. o\u00a0dani z\u00a0pr\u00edjmov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov (ZDP) sa odpisovan\u00edm rozumie postupn\u00e9 zahr\u0148ovanie odpisov z hmotn\u00e9ho majetku a nehmotn\u00e9ho majetku do da\u0148ov\u00fdch v\u00fddavkov, ktor\u00fd je \u00fa\u010dtovan\u00fd alebo evidovan\u00fd pod\u013ea \u00a7 6 ods. 11 a je pou\u017e\u00edvan\u00fd na zabezpe\u010denie zdanite\u013en\u00fdch pr\u00edjmov. Postup pri odpisovan\u00ed hmotn\u00e9ho majetku je ur\u010den\u00fd v [&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-194","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>Odpisovanie nehmotn\u00e9ho majetku 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\/odpisovanie-nehmotneho-majetku-2015\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Odpisovanie nehmotn\u00e9ho majetku 2015. -\" \/>\n<meta property=\"og:description\" content=\"Pod\u013ea \u00a7 22 ods. 1 z\u00e1kona \u010d. 595\/2003 Z.z. o\u00a0dani z\u00a0pr\u00edjmov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov (ZDP) sa odpisovan\u00edm rozumie postupn\u00e9 zahr\u0148ovanie odpisov z hmotn\u00e9ho majetku a nehmotn\u00e9ho majetku do da\u0148ov\u00fdch v\u00fddavkov, ktor\u00fd je \u00fa\u010dtovan\u00fd alebo evidovan\u00fd pod\u013ea \u00a7 6 ods. 11 a je pou\u017e\u00edvan\u00fd na zabezpe\u010denie zdanite\u013en\u00fdch pr\u00edjmov. 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