{"id":216,"date":"2016-01-27T15:55:19","date_gmt":"2016-01-27T13:55:19","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=216"},"modified":"2016-01-27T16:02:44","modified_gmt":"2016-01-27T14:02:44","slug":"pripocitatelne-a-odpocitatelne-polozky","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/pripocitatelne-a-odpocitatelne-polozky\/","title":{"rendered":"Pripo\u010d\u00edtate\u013en\u00e9 a odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky."},"content":{"rendered":"<p>Pri zis\u0165ovan\u00ed z\u00e1kladu dane u da\u0148ovn\u00edkov \u00fa\u010dtuj\u00facich v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva vych\u00e1dza z v\u00fdsledku hospod\u00e1renia (zisk alebo strata). <strong>V\u00fdsledok hospod\u00e1renia pred zdanen\u00edm<\/strong> sa zist\u00ed ako rozdiel v\u00fdnosov \u00fa\u010dtovan\u00fdch na \u00fa\u010dtoch <strong>\u00fa\u010dtovej triedy 6<\/strong> a n\u00e1kladov \u00fa\u010dtovan\u00fdch na \u00fa\u010dtoch <strong>\u00fa\u010dtovej triedy 5,<\/strong> okrem \u00fa\u010dtov 591, 592, 595 a \u00fa\u010dtov vn\u00fatroorganiza\u010dn\u00fdch n\u00e1kladov (\u00fa\u010det 599) a vn\u00fatroorganiza\u010dn\u00fdch v\u00fdnosov (\u00fa\u010det 699). \u00da\u010dtovn\u00fd v\u00fdsledok hospod\u00e1renia zo spr\u00e1vne veden\u00e9ho \u00fa\u010dtovn\u00edctva nie je automaticky z\u00e1kladom dane. Tla\u010divo da\u0148ov\u00e9ho priznania je zostaven\u00e9 tak, \u017ee vedie da\u0148ovn\u00edka k spr\u00e1vnej <strong>mimo \u00fa\u010dtovnej transform\u00e1cii \u00fa\u010dtovn\u00e9ho v\u00fdsledku hospod\u00e1renia na z\u00e1klad dane syst\u00e9mom pripo\u010d\u00edtate\u013en\u00fdch a odpo\u010d\u00edtate\u013en\u00fdch polo\u017eiek<\/strong><strong>. <\/strong><\/p>\n<p>Po prijat\u00ed z\u00e1kona \u010d. 333\/2014 Z. z., ktor\u00fdm sa od 1. 1. 2015 novelizuje z\u00e1kon \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov, pri\u0161lo v procese transform\u00e1cie v\u00fdsledku hospod\u00e1renia na z\u00e1klad dane k viacer\u00fdm zmen\u00e1m.<\/p>\n<p>Na z\u00e1klade tejto novely z\u00e1kona sa okrem <strong>polo\u017eiek<\/strong> zvy\u0161uj\u00facich <strong>a<\/strong> zni\u017euj\u00facich v\u00fdsledok hospod\u00e1renia v DPPO bud\u00fa uv\u00e1dza\u0165 aj <strong>polo\u017eky<\/strong><strong>,<\/strong> ktor\u00e9 upravuj\u00fa z\u00e1klad dane zisten\u00fd po zoh\u013eadnen\u00ed <strong>polo\u017eiek<\/strong> zvy\u0161uj\u00facich <strong>a<\/strong> zni\u017euj\u00facich v\u00fdsledok hospod\u00e1renia .<\/p>\n<p><strong>Medzi odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky patria :<\/strong><\/p>\n<ul>\n<li>pr\u00edjmy, ktor\u00e9 nie s\u00fa predmetom dane pod\u013ea 12 ods. 7 ZDP (pri\u010dom s\u00fa s\u00fa\u010das\u0165ou v\u00fdnosov a VH):<\/li>\n<\/ul>\n<p>&#8211; pr\u00edjem z\u00edskan\u00fd darovan\u00edm alebo deden\u00edm,<\/p>\n<p>&#8211; prijat\u00fd podiel zaplatenej (asignovanej dane) u\u00a0da\u0148ovn\u00edka, ktor\u00fd je prij\u00edmate\u013eom tohto<\/p>\n<p>podielu,<\/p>\n<p>&#8211; podiel na zisku (dividenda), vyrovnac\u00ed podiel, podiel na likvida\u010dnom zostatku, podiel<\/p>\n<p>tich\u00e9ho spolo\u010dn\u00edka,<\/p>\n<p>&#8211; pr\u00edjmy z\u00a0nadobudnutia nov\u00fdch akci\u00ed,<\/p>\n<ul>\n<li>pr\u00edjmy osloboden\u00e9 od dane pod\u013ea 13 ZDP (pri\u010dom s\u00fa s\u00fa\u010das\u0165ou v\u00fdnosov a\u00a0VH):<\/li>\n<\/ul>\n<p>&#8211; pr\u00edjmy plyn\u00face z\u00a0predaja majetku zahrnut\u00e9ho do konkurznej podstaty,<\/p>\n<p>&#8211; \u00faroky z\u00a0preplatku na dane zapr\u00ed\u010dinen\u00e9 spr\u00e1vcom dane,<\/p>\n<p>&#8211; finan\u010dn\u00e9 prostriedky plyn\u00face z\u00a0grantov na z\u00e1klade medzin\u00e1rodn\u00fdch zml\u00fav,<\/p>\n<p>&#8211; vymedzen\u00e9 pr\u00edjmy da\u0148ovn\u00edkov, ktor\u00ed nie s\u00fa zalo\u017een\u00ed na podnikanie,<\/p>\n<ul>\n<li>pr\u00edjmy, pri ktor\u00fdch je da\u0148ov\u00e1 povinnos\u0165 vybran\u00edm dane zr\u00e1\u017ekou splnen\u00e1 alebo pri ktor\u00fdch da\u0148ovn\u00edk nevyu\u017eil mo\u017enos\u0165 pova\u017eova\u0165 da\u0148 vybran\u00fa zr\u00e1\u017ekou za preddavok,<\/li>\n<li>kurzov\u00fd zisk z\u00a0precenenia poh\u013ead\u00e1vok a\u00a0z\u00e1v\u00e4zkov pri vyu\u017eit\u00ed postupu pod\u013ea 17 ods. 17 ZDP, t. j., nezahrnutia do ZD,<\/li>\n<li>rozdiel medzi vy\u0161\u0161\u00edmi da\u0148ov\u00fdmi a\u00a0ni\u017e\u0161\u00edmi \u00fa\u010dtovn\u00fdmi odpismi,<\/li>\n<li>sumy marketingov\u00fdch a\u00a0in\u00fdch \u0161t\u00fadi\u00ed na prieskum trhu za\u00fa\u010dtovan\u00e9 do v\u00fdnosov, pri\u010dom ich \u00fahradu da\u0148ovn\u00edk neprijal do konca roka 2016,<\/li>\n<li>zmluvn\u00e9 pokuty, poplatky z\u00a0ome\u0161kania, pau\u0161\u00e1lne n\u00e1hrady n\u00e1kladov spojen\u00fdch s\u00a0uplatnen\u00edm poh\u013ead\u00e1vky, \u00faroky z\u00a0ome\u0161kania, ktor\u00e9 neboli uplatnen\u00e9 v\u00a0da\u0148ov\u00fdch v\u00fddavkoch z\u00a0d\u00f4vodu ich nezaplatenia do konca roka 2014, pri\u010dom k\u00a0ich zaplateniu pr\u00edde v\u00a0roku 2016,<\/li>\n<li>v\u00fddavky pod\u013ea 17 ods. 19 ZDP platn\u00e9ho od 1. 1. 2015, ktor\u00e9 boli zaplaten\u00e9 v\u00a0roku 2016,<\/li>\n<li>zru\u0161enie rezervy, ktorej tvorba nebola uznan\u00e1 za da\u0148ov\u00fd v\u00fddavok pod\u013ea 21 ods. 2 p\u00edsm. j) ZDP,<\/li>\n<li>n\u00e1klad, na ktor\u00fd bola vytvoren\u00e1 rezerva, ktorej tvorba nebola uznan\u00e1 za da\u0148ov\u00fd v\u00fddavok,<\/li>\n<li>opravn\u00e1 <strong>polo\u017eka<\/strong>, ktor\u00e1 nebola da\u0148ov\u00fdm v\u00fddavkom,<\/li>\n<li>n\u00e1klad, ktor\u00fd s\u00favis\u00ed s\u00a0vyraden\u00edm majetku, ku ktor\u00e9mu bola vytvoren\u00e1 opravn\u00e1 <strong>polo\u017eka<\/strong>, ktorej tvorba nie je uznan\u00e1 za da\u0148ov\u00fd v\u00fddavok,<\/li>\n<li>v\u00fd\u0161ka uhraden\u00e9ho z\u00e1v\u00e4zku, o\u00a0ktor\u00fd sa v\u00a0minulosti z\u00a0d\u00f4vodu jeho nezaplatenia zvy\u0161oval ZD pod\u013ea 17 ods. 27 ZDP,<\/li>\n<li>rozdiel medzi vy\u0161\u0161ou da\u0148ovou zostatkovou cenou a\u00a0ni\u017e\u0161ou \u00fa\u010dtovnou zostatkovou cenou majetku pri jeho vyraden\u00ed,<\/li>\n<li>v\u00fddavok (n\u00e1klad) pri post\u00fapen\u00ed poh\u013ead\u00e1vky pod\u013ea 19 ods. 3 p\u00edsm. h) ZDP a\u00a0pri odpise poh\u013ead\u00e1vky pod\u013ea \u00a7 19 ods. 2 p\u00edsm. h) a\u00a0r) ZDP \u2013 \u00faprava ZD pod\u013ea \u00a7 17 ods. 28 ZDP.<\/li>\n<\/ul>\n<p><strong>Medzi pripo\u010d\u00edtate\u013en\u00e9 polo\u017eky patria:<\/strong><\/p>\n<ul>\n<li>sumy zmluvn\u00fdch pok\u00fat, poplatkov z ome\u0161kania <strong>a<\/strong> \u00farokov z ome\u0161kania <strong>a<\/strong> sumy pau\u0161\u00e1lnych n\u00e1hrad n\u00e1kladov spojen\u00fdch s uplatnen\u00edm poh\u013ead\u00e1vok vyfakturovan\u00fdch verite\u013eom <strong>a<\/strong> za\u00fa\u010dtovan\u00fdch do v\u00fdnosov do 31. 12. 2014<\/li>\n<li>sumy zmluvn\u00fdch pok\u00fat, poplatkov z ome\u0161kania <strong>a<\/strong> \u00farokov z ome\u0161kania <strong>a<\/strong> sumy pau\u0161\u00e1lnych n\u00e1hrad n\u00e1kladov spojen\u00fdch s uplatnen\u00edm poh\u013ead\u00e1vok vyfakturovan\u00fdch <strong>b<\/strong> za\u00fa\u010dtovan\u00fdch do n\u00e1kladov u dl\u017en\u00edka od 1. 1. 2015<\/li>\n<li>sumy pod\u013ea 17 ods. 19 ZDP v znen\u00ed \u00fa\u010dinnom od 1. 1. 2015, ktor\u00e9 s\u00fa u dl\u017en\u00edka s\u00fa\u010das\u0165ou z\u00e1kladu dane len po zaplaten\u00ed:<\/li>\n<li>kompenza\u010dn\u00e9 platby vypl\u00e1can\u00e9 pod\u013ea \u00a7 22 ods. 5 z\u00e1kona \u010d. 250\/2012 Z. z. o\u00a0regul\u00e1cii v sie\u0165ov\u00fdch odvetviach,<\/li>\n<li>n\u00e1jomn\u00e9 za pren\u00e1jom hmotn\u00e9ho majetku a nehmotn\u00e9ho majetku uhr\u00e1dzan\u00e9 fyzickej osobe aj pr\u00e1vnickej osobe, pri\u010dom zaplaten\u00e9 n\u00e1jomn\u00e9 fyzickej osobe sa uzn\u00e1 najviac do v\u00fd\u0161ky \u010dasovo rozl\u00ed\u0161enej sumy prisl\u00fachaj\u00facej na zda\u0148ovacie obdobie,<\/li>\n<li>v\u00fddavky na marketingov\u00e9 a in\u00e9 \u0161t\u00fadie a na prieskum trhu u dl\u017en\u00edka, pri\u010dom<\/li>\n<\/ul>\n<p>u verite\u013ea sa tak\u00e9to pr\u00edjmy zahrn\u00fa do z\u00e1kladu dane po prijat\u00ed \u00fahrady,<\/p>\n<ul>\n<li>odplaty (prov\u00edzie) za sprostredkovanie u prij\u00edmate\u013ea slu\u017eby, a to aj ak ide<\/li>\n<\/ul>\n<p>o sprostredkovanie na z\u00e1klade mand\u00e1tnych zml\u00fav alebo obdobn\u00fdch zml\u00fav, pri<\/p>\n<p>ktor\u00fdch sa okrem podmienky zaplatenia zav\u00e1dza limit do v\u00fd\u0161ky 20 % z hodnoty<\/p>\n<p>sprostredkovan\u00e9ho obchodu, pri\u010dom tento limit sa nevz\u0165ahuje na vybran\u00e9<\/p>\n<p>subjekty (napr. banky, pois\u0165ovne a zais\u0165ovne),<\/p>\n<ul>\n<li>v\u00fddavky vz\u0165ahuj\u00face sa k \u00fahrad\u00e1m pr\u00edjmov pod\u013ea \u00a7 16 ods. 1 z\u00e1kona<\/li>\n<\/ul>\n<p>vypl\u00e1can\u00fdch, poukazovan\u00fdch alebo pripisovan\u00fdch v prospech da\u0148ovn\u00edkov<\/p>\n<p>nezmluvn\u00fdch \u0161t\u00e1tov po splnen\u00ed povinnost\u00ed uveden\u00fdch v \u00a7 43 ods. 11 alebo \u00a7 44<\/p>\n<p>ods. 3 z\u00e1kona pre da\u0148ovn\u00edka, ktor\u00fd vypl\u00e1ca, poukazuje alebo pripisuje tak\u00e9to<\/p>\n<p>pr\u00edjmy,<\/p>\n<ul>\n<li>v\u00fddavky na poradensk\u00e9 a pr\u00e1vne slu\u017eby uhr\u00e1dzan\u00e9 FO aj PO,<\/li>\n<li>v\u00fddavky na z\u00edskanie noriem a certifik\u00e1tov, ktor\u00e9 sa po splnen\u00ed podmienky \u00fapln\u00e9ho<\/li>\n<\/ul>\n<p>zaplatenia zahrn\u00fa do z\u00e1kladu dane rovnomerne po\u010das doby ich platnosti, najviac<\/p>\n<p>po\u010das 36 mesiacov, a to po\u010dn\u00fac mesiacom zaplatenia.<\/p>\n<ul>\n<li>sumy n\u00e1kladov\u00fdch \u00farokov z \u00faverov <strong>a<\/strong> p\u00f4\u017ei\u010diek prijat\u00fdch od z\u00e1visl\u00fdch os\u00f4b a s\u00favisiacich n\u00e1kladov, ktor\u00e9 presahuj\u00fa limit 25 % v\u00fdsledku hospod\u00e1renia uveden\u00e9ho v 21a ZDP (pravidl\u00e1 n\u00edzkej kapitaliz\u00e1cie) &#8211; od 1. 1. 2015 boli zaveden\u00e9 pravidl\u00e1 n\u00edzkej kapitaliz\u00e1cie, pod\u013ea ktor\u00fdch nie s\u00fa s\u00fa\u010das\u0165ou z\u00e1kladu dane u dl\u017en\u00edka n\u00e1kladov\u00e9 \u00faroky z prijat\u00fdch \u00faverov <strong>a<\/strong> p\u00f4\u017ei\u010diek od z\u00e1visl\u00fdch os\u00f4b <strong>a<\/strong> s\u00favisiace n\u00e1klady, ktor\u00e9 presahuj\u00fa limit 25 % z hodnoty tzv. ukazovate\u013ea EBITDA, t. j. v\u00fdsledku hospod\u00e1renia upraven\u00e9ho pod\u013ea \u00a7 21a ZDP;<\/li>\n<li>suma rozdielu, o ktor\u00fd pri vybran\u00fdch druhoch hmotn\u00e9ho majetku pri jeho predaji prevy\u0161uje da\u0148ov\u00e1 zostatkov\u00e1 cena v\u00fdnosy z predaja zahrnut\u00e9 do z\u00e1kladu dane &#8211; od 1. 1. 2015 sa bude z d\u00f4vodu limit\u00e1cie v\u00fd\u0161ky da\u0148ovej zostatkovej ceny, ktor\u00fa mo\u017eno pri predaji vybran\u00e9ho druhu hmotn\u00e9ho majetku , napr. osobn\u00e9 automobily zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov len do v\u00fd\u0161ky v\u00fdnosov z predaja, uv\u00e1dza\u0165 medzi polo\u017ekami zvy\u0161uj\u00facimi v\u00fdsledok hospod\u00e1renia v DPPO tento rozdiel;<\/li>\n<li>suma rozdielu, o ktor\u00fd prevy\u0161uj\u00fa odpisy hmotn\u00e9ho majetku poskytnut\u00e9ho na pren\u00e1jom \u010dasovo rozl\u00ed\u0161en\u00fa sumu v\u00fdnosov z pren\u00e1jmu &#8211; prenaj\u00edmate\u013e, ktor\u00fd poskytuje hmotn\u00fd majetok na pren\u00e1jom, m\u00f4\u017ee pod\u013ea \u00a7 19 ods. 3 p\u00edsm. a) ZDP uplatni\u0165 da\u0148ov\u00e9 odpisy z tohto majetku najviac do v\u00fd\u0161ky \u010dasovo rozl\u00ed\u0161enej sumy v\u00fdnosov z pren\u00e1jmu;<\/li>\n<li>obstar\u00e1vacia cena z\u00e1sob vyraden\u00e9ho tovaru pri nedodr\u017ean\u00ed podmienok uveden\u00fdch v 21 ods. 2 p\u00edsm. n) ZDP &#8211; od 1. 1. 2015 plat\u00ed pravidlo, \u017ee da\u0148ov\u00fdm v\u00fddavkom nie je OC z\u00e1sob vyraden\u00e9ho tovaru:<\/li>\n<li>z d\u00f4vodu jeho klasifik\u00e1cie ako nebezpe\u010dn\u00e9ho pod\u013ea 2 p\u00edsm. h) z\u00e1kona o ochrane spotrebite\u013ea,<\/li>\n<li>likvid\u00e1ciou z d\u00f4vodu uplynutia doby pou\u017eite\u013enosti alebo trvanlivosti, ak da\u0148ovn\u00edk nepreuk\u00e1\u017ee, \u017ee pred uplynut\u00edm tejto doby vykonal a\u017e do uplynutia tejto doby postupn\u00e9 zni\u017eovanie ich ceny na podporu predaja; v\u00fdnimkou v\u0161ak je, a teda za da\u0148ov\u00fd v\u00fddavok sa pova\u017euje bezodplatn\u00e9 odovzdanie z\u00e1sob potrav\u00edn Potravinovej banke Slovenska a likvid\u00e1cia z\u00e1sob liekov na lek\u00e1rsky predpis,<\/li>\n<li>bez stanovenej doby pou\u017eite\u013enosti alebo trvanlivosti, ak da\u0148ovn\u00edk nepreuk\u00e1\u017ee pr\u00edjem z ich predaja;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>suma rozdielu, o ktor\u00fd prov\u00edzia za vymo\u017een\u00fa poh\u013ead\u00e1vku prevy\u0161uje najviac 50 % hodnoty vymo\u017eenej poh\u013ead\u00e1vky;<\/li>\n<li>suma rezerv \u00fa\u010dtovan\u00e1 ako n\u00e1klad na nevyfakturovan\u00e9 dod\u00e1vky a slu\u017eby, zostavenie, overenie, zverejnenie \u00fa\u010dtovnej z\u00e1vierky a v\u00fdro\u010dnej spr\u00e1vy a zostavenie da\u0148ov\u00e9ho priznania &#8211; tieto rezervy sa na rozdiel od stavu platn\u00e9ho do 31. 12. 2014 nepova\u017euj\u00fa za da\u0148ov\u00fd v\u00fddavok, a preto sa uved\u00fa medzi polo\u017ekami zvy\u0161uj\u00facimi v\u00fdsledok hospod\u00e1renia v podanom DPPO;<\/li>\n<li>suma tzv. zmarenej invest\u00edcie v zda\u0148ovacom obdob\u00ed rozhodnutia o tejto skuto\u010dnosti &#8211; zmaren\u00e1 invest\u00edcia (\u00a7 68 ods. 8 postupov \u00fa\u010dtovania) z in\u00fdch d\u00f4vodov ako \u0161koda nebude ovplyv\u0148ova\u0165 z\u00e1klad dane jednorazovo na z\u00e1klade za\u00fa\u010dtovania do n\u00e1kladov, ale postupne v rovnomernej v\u00fd\u0161ke po\u010das obdobia 36 mesiacov po\u010dn\u00fac mesiacom, v ktorom da\u0148ovn\u00edk o tejto skuto\u010dnosti \u00fa\u010dtoval.<\/li>\n<\/ul>\n<p>Bc. Lucia Hanusov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pri zis\u0165ovan\u00ed z\u00e1kladu dane u da\u0148ovn\u00edkov \u00fa\u010dtuj\u00facich v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva vych\u00e1dza z v\u00fdsledku hospod\u00e1renia (zisk alebo strata). V\u00fdsledok hospod\u00e1renia pred zdanen\u00edm sa zist\u00ed ako rozdiel v\u00fdnosov \u00fa\u010dtovan\u00fdch na \u00fa\u010dtoch \u00fa\u010dtovej triedy 6 a n\u00e1kladov \u00fa\u010dtovan\u00fdch na \u00fa\u010dtoch \u00fa\u010dtovej triedy 5, okrem \u00fa\u010dtov 591, 592, 595 a \u00fa\u010dtov vn\u00fatroorganiza\u010dn\u00fdch n\u00e1kladov (\u00fa\u010det 599) a vn\u00fatroorganiza\u010dn\u00fdch v\u00fdnosov [&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-216","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>Pripo\u010d\u00edtate\u013en\u00e9 a odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky. -<\/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\/pripocitatelne-a-odpocitatelne-polozky\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pripo\u010d\u00edtate\u013en\u00e9 a odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky. -\" \/>\n<meta property=\"og:description\" content=\"Pri zis\u0165ovan\u00ed z\u00e1kladu dane u da\u0148ovn\u00edkov \u00fa\u010dtuj\u00facich v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva vych\u00e1dza z v\u00fdsledku hospod\u00e1renia (zisk alebo strata). 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