{"id":352,"date":"2017-01-03T10:55:56","date_gmt":"2017-01-03T08:55:56","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=352"},"modified":"2017-01-03T10:55:56","modified_gmt":"2017-01-03T08:55:56","slug":"zmeny-v-legislative-od-1-1-2017","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/zmeny-v-legislative-od-1-1-2017\/","title":{"rendered":"Zmeny v legislat\u00edve od 1.1.2017"},"content":{"rendered":"

Zmeny v\u00a0legislat\u00edve od 1.1.2017<\/em><\/strong><\/p>\n

    \n
  1. Zv\u00fd\u0161enie limitu pau\u0161\u00e1lnych v\u00fddavkov pod\u013ea \u00a76 ods. 10 na 60% z\u00a0\u00fahrnu pr\u00edjmov z\u00a0podnikania a\u00a0inej samostatne z\u00e1robkovej \u010dinnosti, pr\u00edjmy z\u00a0pou\u017eitia diela a\u00a0pou\u017eitia umeleck\u00e9ho v\u00fdkonu (\u00a76 ods. 1 a\u00a02,4 ZDP), najviac do v\u00fd\u0161ky 20\u00a0000\u20ac .<\/li>\n
  2. Zdanenie podielov na zisku (dividend) vypl\u00e1can\u00fdch zo zisku obchodnej spolo\u010dnosti alebo dru\u017estva a\u00a0in\u00fdch pr\u00edjmov ( podiel na likvida\u010dnom zostatku obchodnej spolo\u010dnosti alebo dru\u017estva, vyrovnac\u00ed podiel, podiel na v\u00fdsledku podnikania vypl\u00e1can\u00fd tich\u00e9mu spolo\u010dn\u00edkovi, podiel na zisku spolo\u010dn\u00edka v.o.s. a\u00a0komplement\u00e1ra k.s. ) u\u00a0fyzick\u00fdch os\u00f4b vo v\u00fd\u0161ke 7% z\u00a0osobitn\u00e9ho z\u00e1kladu dane zisten\u00e9ho pod\u013ea \u00a751e ods. 2 p\u00edsm. a) ZDP a\u00a0vo v\u00fd\u0161ke 35% z\u00a0osobitn\u00e9ho z\u00e1kladu dane zisten\u00e9ho pod\u013ea \u00a751e ods. 2 p\u00edsm. b) ZDP. Toto sa t\u00fdka dividend za zda\u0148ovacie obdobie za\u010d\u00ednaj\u00face od 1.1.2017. Dividendy vyk\u00e1zan\u00e9 za zda\u0148ovacie obdobie 2004 -2016 podliehaj\u00fa zdravotn\u00fdm odvodom a\u00a0nie s\u00fa predmetom dane z\u00a0pr\u00edjmov.<\/li>\n
  3. U\u00a0PO da\u0148ovn\u00edka s\u00a0neobmedzenou da\u0148ovou povinnos\u0165ou bud\u00fa pod\u013ea \u00a7 12 ods. 7 p\u00edsm. c) ZDP dividendy a\u00a0in\u00e9 pr\u00edjmy zdanite\u013en\u00fdmi pr\u00edjmami, len ak plyn\u00fa od da\u0148ovn\u00edka z\u00a0nezmluvn\u00e9ho \u0161t\u00e1tu. Tie\u017e bud\u00fa zdanite\u013en\u00fdmi pr\u00edjmami na \u00fazem\u00ed SR aj dividendy a\u00a0in\u00e9 pr\u00edjmy, ktor\u00e9 bud\u00fa plyn\u00fa\u0165 PO z\u00a0nezmluvn\u00e9ho \u0161t\u00e1tu zo zdrojov na \u00fazem\u00ed SR. Sadzba dane je 35% z\u00a0osobitn\u00e9ho z\u00e1kladu dane zisten\u00e9ho pod\u013ea \u00a7 51e ods. 3 ZDP<\/li>\n
  4. Podiel na zisku vyplaten\u00fd zamestnancovi bez \u00fa\u010dasti na ZI sa pova\u017euje za pr\u00edjem zo z\u00e1vislej \u010dinnosti pod\u013ea \u00a75 ods. 1 p\u00edsm. a) ZDP, pri\u010dom bud\u00fa zda\u0148ovan\u00e9 preddavkov\u00fdm sp\u00f4sobom v\u00a0sadzbe 19%\/25%<\/li>\n
  5. Podiel \u010dlena pozemkov\u00e9ho spolo\u010denstva s\u00a0pr\u00e1vnou subjektivitou na zisku a\u00a0na majetku je osloboden\u00fd do v\u00fd\u0161ky 500\u20ac od jednotliv\u00e9ho pozemkov\u00e9ho spolo\u010denstva<\/li>\n
  6. S\u00fa\u010das\u0165ou z\u00e1kladu dane da\u0148ovn\u00edka a\u017e po zaplaten\u00ed s\u00fa v\u00fddavky na n\u00e1jomn\u00e9 za pren\u00e1jom hnute\u013enej veci, nehnute\u013enosti, odplaty za poskytnutie pr\u00e1va na pou\u017eitie alebo za pou\u017eitie predmetu priemyseln\u00e9ho vlastn\u00edctva , po\u010d\u00edta\u010dov\u00fdch programov (softv\u00e9r), n\u00e1vrhov alebo modelov, pl\u00e1nov, v\u00fdrobno-technick\u00fdch a\u00a0in\u00fdch hospod\u00e1rsky vyu\u017eite\u013en\u00fdch poznatkov (know-how) a\u00a0odplaty za poskytnutie pr\u00e1va na pou\u017eitie alebo za pou\u017eitie autorsk\u00e9ho pr\u00e1va alebo pr\u00e1va pr\u00edbuzn\u00e9ho autorsk\u00e9mu pr\u00e1vu, pri\u010dom tieto v\u00fddavky zaplaten\u00e9 FO za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie sa uznaj\u00fa najviac do v\u00fd\u0161ky \u010dasovo rozl\u00ed\u0161enej sumy prisl\u00fachaj\u00facej na zda\u0148ovacie obdobie. Uplatn\u00ed sa u\u017e pri DP za rok 2016.<\/li>\n
  7. Pod\u013ea n\u00e1zoru FR SR v\u00a0pr\u00edpade, ak s\u00a0pren\u00e1jmom nehnute\u013enosti s\u00favisia aj platby za ostatn\u00e9 slu\u017eby spojen\u00e9 s\u00a0u\u017e\u00edvan\u00edm nehnute\u013enosti a\u00a0tieto platby s\u00fa u\u00a0prenaj\u00edmate\u013ea pova\u017eovan\u00e9 za zdanite\u013en\u00e9 pr\u00edjmy, u\u00a0n\u00e1jomcu bud\u00fa s\u00fa\u010das\u0165ou z\u00e1kladu dane a\u017e po zaplaten\u00ed pod\u013ea \u00a717 ods. 19 p\u00edsm. b) ZDP, rovnako to plat\u00ed aj na energie (elektrick\u00e1 energia, teplo, tepl\u00e1 voda, pitn\u00e1 a\u00a0\u00fa\u017eitkov\u00e1 voda, plyn) a\u00a0ostatn\u00e9 slu\u017eby (odpadov\u00e1 voda, osvetlenie, upratovanie spolo\u010dn\u00fdch priestorov, pou\u017e\u00edvanie v\u00fd\u0165ahu, kontrola a\u00a0\u010distenie kom\u00ednov, odvoz odpadu, \u010distenie \u017e\u00famp, vybavenie bytu spolo\u010dnou telev\u00edznou a\u00a0rozhlasovou ant\u00e9nou) spotrebovan\u00e9 n\u00e1jomcom, ak ich plat\u00ed n\u00e1jomca priamo dod\u00e1vate\u013eovi energie a\u00a0slu\u017eieb, pri\u010dom zmluvn\u00fd vz\u0165ah s\u00a0dod\u00e1vate\u013eom energi\u00ed a\u00a0in\u00fdch slu\u017eieb m\u00e1 uzatvoren\u00fd prenaj\u00edmate\u013e.<\/li>\n
  8. Roz\u0161\u00edrenie okruhu z\u00e1visl\u00fdch os\u00f4b spresnen\u00edm pojmu ekonomick\u00e9 a\u00a0person\u00e1lne prepojenie v \u00a72 p\u00edsm. o) ZDP. Za z\u00e1visl\u00e9 osoby sa bud\u00fa pova\u017eova\u0165 nielen osoby, ktor\u00e9 s\u00fa pod veden\u00edm alebo kontrolou tej istej osoby, ale aj pod veden\u00edm alebo kontrolou bl\u00edzkych os\u00f4b a\u00a0tie\u017e osoby, v\u00a0ktor\u00fdch m\u00e1 nielen t\u00e1 ist\u00e1 osoba priamy alebo nepriamy majetkov\u00fd podiel, ale aj bl\u00edzka osoba.<\/li>\n<\/ol>\n

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

    Zmeny v\u00a0legislat\u00edve od 1.1.2017 Zv\u00fd\u0161enie limitu pau\u0161\u00e1lnych v\u00fddavkov pod\u013ea \u00a76 ods. 10 na 60% z\u00a0\u00fahrnu pr\u00edjmov z\u00a0podnikania a\u00a0inej samostatne z\u00e1robkovej \u010dinnosti, pr\u00edjmy z\u00a0pou\u017eitia diela a\u00a0pou\u017eitia umeleck\u00e9ho v\u00fdkonu (\u00a76 ods. 1 a\u00a02,4 ZDP), najviac do v\u00fd\u0161ky 20\u00a0000\u20ac . Zdanenie podielov na zisku (dividend) vypl\u00e1can\u00fdch zo zisku obchodnej spolo\u010dnosti alebo dru\u017estva a\u00a0in\u00fdch pr\u00edjmov ( podiel na likvida\u010dnom […]<\/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-352","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"\nZmeny v legislat\u00edve od 1.1.2017 -<\/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\/zmeny-v-legislative-od-1-1-2017\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zmeny v legislat\u00edve od 1.1.2017 -\" \/>\n<meta property=\"og:description\" content=\"Zmeny v\u00a0legislat\u00edve od 1.1.2017 Zv\u00fd\u0161enie limitu pau\u0161\u00e1lnych v\u00fddavkov pod\u013ea \u00a76 ods. 10 na 60% z\u00a0\u00fahrnu pr\u00edjmov z\u00a0podnikania a\u00a0inej samostatne z\u00e1robkovej \u010dinnosti, pr\u00edjmy z\u00a0pou\u017eitia diela a\u00a0pou\u017eitia umeleck\u00e9ho v\u00fdkonu (\u00a76 ods. 1 a\u00a02,4 ZDP), najviac do v\u00fd\u0161ky 20\u00a0000\u20ac . 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